REGIStERED NUMBER: COMPANY 08179244 CHARrrY 1149335 REpoKf OF THE DIREcfoRS AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR COMMUNrrY AcnoN MALVERN AND DISTrICT REG15fERED CHARrrY UMITED BY GUARANTEE
COMMUNITY ACTION MALVERN AND DisTricr REGISTERED CHARITY UMITED BY GUARANTEE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page CoFnpany Information Report of the Directors Independent Examinerfs Report 13 Statement of Financial Activities 14 Balance Sheet 15 Notes to the Financial Statements 16
COMMUNITY AclloN MALVERN AND DISTrICT REG15fERED CHARITY LIMrrED BY GUARANTEE COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 TRusfEES/DIREcfoRS: Mike Amery {Chairl Kevin Ebsworth (freasurerl (appointed 22104/2025) Nick Hubble Iw1 Chairl Russell Emery Anne Cherry (appointed 29/04/2024) Tony Palmer (appointed 0411212024) Chris Bartlett lappointed 2210412025) COMPANY SECREfARY: Launa Brooks (appolnted 2210412024) Catherine Walton {resigned 22104120241 KEY MANAGEMEKf PERSONNEL: Launa Brooks (Chief Executive Officer) Catherine Walton (Chief Officer) (April- May 20241 REGisfERED OFFICE: 112 Worcester Road Malvern Worcestershire WR14 ISS REGIStERED NUMBER: Company 08179244 Charity 114933S INDEPENDEMf EXAMINER". Elizabeth Eyre FCA Elizabeth Eyre Limited Bank Street Business Centre 6 Bank Street Malvem WR14 2JN BANKERS: HSBC PLC I Church Street Malvern Worcestersh5re WR14 2AB Page I
COMMUNITY ACTION MALVERN AND D15fRICT REGISTERED CHARITY UMITED BY GUARAKfEE REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2025 The Board of trustees/directors present thelr report with the financial statements of the company for the year ended 31 March 2025. The financial Statements comply with the Charitie5 Att 2011, the Companies Act 2006. the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice appllcable to charities preparing their accounts in accordance with the Charities SORP FRS 102. CON5fiTUTION The chartty is a company limited by guarantee which is governed by its Memorandum and Articles of Associatlon adopted on 14 August 2012. In accordance with Section 60{11 (a) of the Companies Act 2006, the company is exempt from the requirements of thatAct to include'Limited' as part of its name. The chartty is registered with the Charity Commissioners. The charity registration number is 1149335 and the company registration number is 08179244. The company is limited by guarantee and therefore no dlrector has any Interest in the share capital of the company. The director5 are appointed atthe Annual General Meeting to ensure that the Board represents a cross section of the community and individuals wtth relevant professional backgrounds. Trustees are recruited from Indlviduals/organlsatlons who are associate members. An assessment of member skills is undertaken annually to detem)ine any gaps in skills which would a55i5t the Board to function more ,effectively. New Board members are provided with copies of the m05t recent annual report and accounts, a role description of the responsibilities of a trustee, a copy of the Memorandum and Articles of Association, copies of recent minutes of meetings and a copy of the Charity Commission publication, "Responsibilities of Charlty Trustees" Newtrustees also have an induction session with the Chief Officer and wlth the Chair. New trustees aFe asked to consider any potential conflict of interest and these are recorded as appropriate. Th. e directors of the company are also charity trustees for the purposes of charity law and under the company's articles are known as members ofthe Board. STrUCTURE. GOVERNANCE AND MANAGEMENT The directors/trustees are responsible for financial controls and accounts; for developing and overseein8 a reserves policy; for ensuring that all procedures and policies adhere to their legal requirements as employers; for reviewing risk management of the organisation: to ensure all aspects of charity and company law are fully and properly adhered to and to generally protect the charity's property. The trustees have complied with their duty in Sectlon 17151 of the 2011 Charities Artto have due regard to guidance published by the Charity Commission on publlc benefit. The trustees/directors are responslble for agreeingthe annual report and accounts, as well as reviewing the actrvity durlngthe year against the annual year plan. The Chief Executive Officer ha5 delegated authority, underterms approved by the Board, for all day-to-day activity including financial, employment and staff supervision, but has to present a report at each meeting of the Board of trustees/directors. ExpendSture and Income are monitored monthly and a monthty finanual monitoring report is produced by the company's secretary. These reports are sent to the Chair and Vice Chair and also appear on the agenda for each tr4Stees/directors meeting. This system enables any significant variation5 from financial plan5 to be identlfied earfy and any necessary actlon to be agreed quickly. Page 2
COMMUNITY ACTION MALVERN AND DisTricr REGISTERED CHARITY UMITED BY GUARANTEE REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31 MARCH 2025 Continued The company's bookkeeper accounts for receipts and payments on a weekly basis. Responsiblltties include weekly banking and bank account reconciliations. The bookkeeper reconciles income and expenditure on a monthly basis and this then fomis the basis forthe monthly financial reporting. RESERVES POLICY Reserves are held for the future funding of the charity- The trusteesldirectors, policy is to aim for unrestricted reserves be held Ideally equal to 6 months expenditure In order to be able to cover day to day running costs in the unlikely event that future incoming resources are either delayed or tease. In addition to this. the trustees may set aside funds for specific planned expenditure which will be categorised as designated funds. RISK ASSESSMEMr The trusteesldirectors'review the risks to which the charlty might be exposed as identified by the trustees and has established systems and procedures to manage those risks. The Chief Executive Officer shares all risk related incidents with the Chair and Vice Chair on occurrence to ensure effective mitigation has taken place and risk mana8ement review is a standing agenda item on the trustees meeting agenda. REVIEW OF BUSINESS The results forthe year and financial position of the company are as shown in the annexed financial statements. The charitvs activities have been financed by grants and donations and the result for the year was a deficit of £23,752 {2024 surplus £25,572). The total income received during the year was £333,217 {2024 £288,167) The income was to finance the operation of the charity. The total expenditure during the year was £356,96912024 £262,595) which includes vehicle running costs of £l(J),037 (2024 £85,632) and salarles of £202,424 {2024 £139,472). OBJEcfivES AND AcfMTIES The objectives of the charty are to support the reduction of isolatron and loneliness in Malvem and District, by providing community transport and services for older and disabled people living locally. We operate in a predominantly rural area with limited public transport provision. so all our charitable activities focus on providing access to essential services for those without alternative means of support, providing social opportunities for those who are at risk of mral or social isolation, and ensuring that all of the activities are delivered in a way which has a posittve impart on mental wellbeing. We run a scheme for volunteers to use thelr own vehides to provide community transport for those who find it difficult to use publlc transport. We have our own minlbuses and wheelchair accessible vehicles to support people getting 'out and abouv and we have a Men's Shed where men and women can work on creative projerts in a safe, friendly environment. We also offer a volunteering brokerage service to enhance volunteering distrlct-wide with all local community groups. The trustees confirm that they have complied with the duty in sectlon 17(5) of the 2011 Charities Act to have due regard to guidance publlshed bythe Charity Commission on public benefit when determining the charitrfs activities. Page 3
COMMUNITY ACTION MALVERN AND DisfRICT REGISTEREO CHARITY UMITED BY GUARANTEE REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31 MARCH 2025 Contlnued OBJECTIVES AND AcnvmES (Contlnued) REVIEW OF SERVICES 20Z4-5 Overview 2024-5 has been a year of change for the charity as we entered a period of review and modernlsation. Our trustees agreed on an 8 point action plan for the year which we have worked towards with much success: COMMUNrrY Community Action Malvern and Distrlct MALVERN HILLS VOLuprrEERING . Wrytrrfinan officethat45 rnOderThsedand¢omfortabk IL alf & wfuntEers.Onei%EfÈour nwyefficientybascf50tt anOOureThnronmemw hJstcrtased MEWSSAt(, aBrapalty marAl nfcrrnat¢n rrthaTra8erStrUYe¢$. IrerrA5edbyser¥ke EaandsuitabtQ 5vppm lundSDgt•&s prest0 stsft. r ALI rin0aCe1OrE&lffl wkIr¥I08?Ther hi cortstrucyvEYrfay.Nlgeam•wÈ tsr thrITningne¢ds and a1 g*aCèforthewdkjpmeD1wh b•1 w a$e m#w)n rffiJoc¥swport seNcesea5y t0essIor AU reteptiwM515 people Prlority was given to the need for digitalis3tion and darification in what we deliver and how, as we have seen the need for our services Increase considerably. This has partly been due to havin8 a shop front which gives us more visibillty and therefore accessibility to those people who need our support but also to our increase in marketing as a priority to encourage volunteering and supporters to the charity, spearheaded by a rebrand and increased use of social media. A very driven, energetlc year, which has bou8ht many htghs for the stsff and our wonderful volunteers. Rebrandin Thls year we have rebranded completely, appointing a web designer and her team to Produ a new1080 based on the Malvern Hllls we work in and around, with new softercolours to reflect the care and support we offer. Page 4
COMMUNrrY AclloN MALVERN AND DlSfRICT REGISTERED CHARITY UMITED BY GUARANTEE REPORT OF THE DIRECTORS FOR ThE YEAR ENDED 31 MARCH 2025 Contlnued OBJEcfivES AND AcfMTIES (Continued) Our new website has been very well reiVed and increased community understanding of what we do: htt www.communit artion.or We have carried our new colours across to all that we do, branding our FaboOk Page: htt www.facebook.com Communi ActionMalvernandDistrict and Linkedln page: htt www.linkedin.com com an communi -action-malvern-district Both of which have seen an increase in engagement since the rebranding and increase in promotions. The rebranding itself has been a gradual process as we gained support and investment from our partners (see below). Investment This year we have Invested in a new wheelchair accessible vehicle. our Ford Connect was match fundèd by our partner5 u3a: We had formerly planned to sell our Nissan due to its age, however we decided it would be more cost effective to retain this WAV, so now have three in our fleet. Thanks to AshweS1 Home Care Services for spon50ring the Livery update on the Nlssan and to ZX Lidars for sponsoring the livery on our electric vehicle: Page 5
COMMUNITY AcfioN MALVERN AND DisfRicr REGISTERED CHARrrY UMITED BY GUARANfEE REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31 MARCH 2025 Contlnued OBJECTIVES AND ACTivmES (Contlnued) 4t1111¥1¥rrteef... r8 Our Bus C is close to retirement age. This year we have been successful in receiving grant funding from Motability Foundation to replace thi5 bus, so have commissioned the build of a new minibus from Stanford Coachworks. This is due to be delivered in July 2025. Communl Trans ortu ates: Worcestershlre On Demand OD Our contract to manage the one vehicle for the Demand Responsive Transport IDRTI scheme commissloned by Worcestershire County Council has been verysuccessful. Enhancing our working relationship with community transport partners Worcester Wheels, who drive Monday to Wednesday. whlle we cover Thursday to Saturday. We have retained our recognition as a preferred provider for the Council, with 100% feedback rate for quality delivery on this commission. Page 6
COMMUNrrY AcfioN MALVERN AND D15fRICT REGISTERED CHARITY LIMITED BY GUARANTEE REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31 MARCH 2025 Contlnued OBJEcfivES AND AcrniiTIES (Continued) Running this contract has helped the charity increase its incometo payfor the running of the back office, espec1311y the costs incurred with the rent of the premises and associated bills, and has wldened our focus in the community, supporting people in isolated locations to be able to use public transport. Our Ticket to Ride initiative has helped to expand the use of the DRT as partner5 Age UK Wyvern have been attending community groups to traln people on the use of the Worcestershire on Demand app. Minibuses Our minibuses continue to be a very utilised resource for our own ser4ices and for local conlmunity groups who hire them fortheir own use. The bus to Tewkesbury (CBI) on a Wednesday remains a popular route and the Friday bus to Malvern Link Retail Park is very busy, having becorne a social meet up ride too as passengers have got to know each other. This year we would like to thank Manor Park Sports Clubfor allowing usto park our minibuses atthe club and the Cube for emergenci parkin8 when necessary. Also, thanks to Mowbray Nursing Home who house our key safe nearby. More recently, Xypex based by Malvern Retail Park, have been very supportive in offering our buses a home until we found somewhere more permanent this year closer to Mowbray. CMuNITy IIPJ Car Servlce The car seprfice has seen a steady increase in volunteers coming onboard thanks to our social media campaign which is ongoing: htt vM¥.communi action.or volunteer-driver In April Q024 we started the implementation of the new scheduling software CATSS: htt catss.co.uk Page 7
COMMUNITY AcfioN MALVERN AND DisfRICT REGISTERED CHARITY UMITED BY GUARAKfEE REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31 MARCH 2025 Continued OBJEcfivES AND ACTivmES (Continued) The implementation has been a lengthy process, as we commissioned the baslc 50ftware and then customised it accordlng to our needs whlch is taking some considerable time, butwe can also see the benefits of usingthe system in drivers being able to nomlnate themselves for lifts using the drivers, portal and more accurate data being produced. Passenger number5 Ilncluding WAVS): 6866 {6136 last year) New registrations: 272 Out & About This year. we have been successful in securing a £50(M) grant from the Worcestershire Community Foundation, supported by Worcestsrshire County Council. to get more people from the Pickersleigh area 'Out and Abouv. We have worked closely with our partners from 5t Marfs Church and Platform Hou51ng to promote this opportunity. Thanks also to Neil Male from GMS Group for sponsoring a trip to the Black Country Museum which proved very popular: The Film Club has proved as popular as ever, as has the SundayTea Clubs which have been very active this year with support from our many partners including our web designer who has come onboard as a volunteer: Men's Shed Men'5 Shed has had a busy year supporting the wellbeing of its male and female members this year, thanks to all the Lead Shedders foryour commitment to making The Shed a wami and safe envlronment for all. Men's Shed was Co-op charity of the yearfrom October 23- October 24, which gave the Shed vital running costs for the half year. Thanks to Benniman's Construction for helping Shedders with alterations to extend their storage at the Shed this year. Thanks also to Malvern Town Council and Cllr Neville Mills for grants towards equipment forthe Shed. The Work of CAMD. especially that of the Men's Shed, was highlighted by a visit from the High Sherrrf of Worcestershire in February 2025. Charles later ran a ceremony for local charitles to say thank you for all they do, where the Shed was given a High Sheriffs Award. alon8 Wlth staff and volunteer5 from CAMD: Page 8
COMMUNITY AclloN MALVERN AND DisfRICT REGISTERED CHAR UMITED BY GUARAKfEE REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31 MARCH 2025 Contlnued Malvern Hills Volunteerfn Malvern Hills Volunteerin8 has grown the number of registered volunteers. for extemal community groups, from 8 people to 102 people since April 2024. The number of community groups actively working with MHV ha5 increased from 81 to 90. The rgcrultment of in house volunteers has been streamlined to ensure that anyone who indicates an interest In volunteerin& has a conversation inttially with the Volunteering Manager, to provide consistency around recruitment. In house volunteers have been increased by 3 people on reception. Corporate volunteers have increased. 6 employers are artively worklng with MHV on an annual basis. Articles for Malvern Gazette and Worcester news have been published every month. Articles are also published monthly in Tenbury Advert15er and on a frequent basis in Upton Times, Powick Times and Kempsey Times. The first event for Malvem based volunteers was held at Malvern Theatre during National Volunteers week, June 2024. Around 120volunteers attended. Page 9
COMMUNITY AcfioN MALVERN AND DisfRicr REGISTERED CHARITY UMITED BY GUARANfEE REPORT OF THE DIREcfoRS FOR THE YEAR ENDEO 31 MARCH 2025 Contlnued Events Team Our lovely team of Friends offlclally retired thls year. However, thanks to the energy of some very keen volunteers, we have developed those stlll active into a newly formed events team. The team still run our Friday with Friends coffee momings wlth our United Reform Church partners and held a very lively Christmas Fair in 2024. Plans for2025 have Sncluded quiz nights andthe hugelysuccessful Midsummer Malvem Community Event in partnership wtth The avic Society. . skA MALVERN TrILLS COMMUNITY THE FUTURE Looking to the future, we are developing a five-year strategy to improve and grow the services we offer to our community by working with local partners on creative ways to tackle isolation and loneliness. We will continue to modernlse and better utilise ourvehiclefleet. strengthen our team of full-time staff and volunteers while importantly, securln8 our long-term flnancial posltlon. In the nearterm, our focus for 2025126 is to embed and consolidate the Important changes wee made thus far continuing to work with and supporting our excellent staff and volunteers, while continuing to challenge our working practices to ensure they are robust and fit for purpose. With the forthcomin8 move towards a unitsry authority in Worcestershire, we are mindful that all our public sector partners at local, dlstrict and county levels have been very supportive of CAMD over the years. As we continue to grow and flourish as community provider, we will respond to the local government changes by enga8ingwlth stakeholders to promote our role as a strong and successful partner, enabling our communities to continue to grow and flourish. Page 10
COMMUNITY ACTION MALVERN AND DisfRICT REGISTERED CHARITY UMITED BY GUARANTEE REPORT OF THE OIREcfoRS FOR THE YEAR ENDED 31 MARCH 2025 Contlnued THE FirruRE (contlnuedl COMMUNITY ACTION 44 The facelift to our shopfront wa5 match funded by Malvern Hills Distrirt Council (wlth thanks) 5fATEMENT OF TRUSTEES/DIREcfoRS' RESPONSIBIUTIES The trusteesldirectors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Prartice (United Kingdom Accountin8 Standards and Applicable Law). Under company law the trustees must not approve the financial statements unless they are Satisfied that they give a true and fair view of the state of affairs of the charitable company and of the surplu5 or deficit of the charitable company forthat period. In preparlng those financial statements the trustees are required to: select suitable accounting policies and then apply them conslstently; make judgements and accounting estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the goin8 conrn basis unless it is inappropriate to presume that the charitable company will continue to do business. Page 11
COMMUNITY ACTION MALVERN AND DisfRicr REGISTERED CHARITY UMITED BY GUARANTEE REPORT OF THE DIREcfoRS FOR THE YEAR ENDEO 31 MARCH 2025 Contlnued STATEMENT OF TRUSTEES/DIREcfoRS' RESPONSIBILrriES Icontlnued) The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disdose with reasonable accuracy at anytime the financial positlon of the charitable company and enable them to ensure thatthe finanual statements comply with the Companies Att 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responslble for the maintenance and integrity of the corporate and financial information included on the charitable company's website. This report has been prepared in accordance with the Special Provision of Part 15 of the Companles Act 2006 relating to small companies. ON BEHALF OF THE BOARD: AJaA M Amery- Chair th Date: 30 July 2025 Page 12
INDEPENDENT EXAMINEWS REPORT TO THE TRUSTEES OF COMMUNITY ACTION MALVERN AND DisfRICT I report to the charitytrustees on my examination of the accounts of the charity for the year ended 31 March 2025 whlch are set out on pages 14 to 27. Responslbllltles and basis of report As the trustees of the charity (and also its directors for the purposes of company lawl you are responsible for the preparatlon of the accounts in accordance with the requirements of the Companies Act 2006 lhe 2006 ACV). Havin8 satisfied myself thatthe accounts of thecharity are not required to be audlted under Part 16 of the 2006 Act and are eliglble for independent examination. I report in respect of my examinatior¥ of your charity's accounts as carried out under section 145 of the Charltles Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the applicable Directions given by the Charity Commission under sectlon 145{5llbl of the 2011 Act. Independent examIne5 statement I have completed my examination. I can confirm that no material matters have come to my attention in connertion with the examination whlch gives me cause to believe that in, any material respert: the accounting records were not kept in accordance with section 386 of the 26 Att and section 130 of the 2011 Act; or • the accounts did not accord with those records. or the accounts did not comply with the appiicalle accountin8 requirements concemlngthe form and content of accounts set out in the Charities (Accounts and Reports) Regulations 21J)8 and under section 396 ofthe 2006 Act other than any requirement thatthe accounts give a rue and fair, view which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the Charities SORP IFRS 102). I have no concerns and have come across no other matters in connertion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Elizabeth Eyre FCA Ellzabeth Eyre Limtted Bank Street Business Centre Malvern IhiR14 2JN Date: g.- <4epknLv 2025 Page 13
COMMUNITY AclloN MALVERN AND DISTrICT REGISTERED CHARITY UMITED BY GUARANTEE STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrirted Funds 2025 Restricted Funds 2025 Total Funds 2025 Total Funds 2024 Nots Income Incoming resources from generated funds: Voluntary Income Activities for Generating Funds Investment Income Incoming Resources from Charitable Activities T tal Income 20,139 93,711 113.850 67,449 2,034 3,502 217 333 217 333 217 216 Ex enditure Charitable Actlvities Total Ex enditure io 266 662 356 969 262 595 Net Ex endlture Income and Net Movement in Funds for the Year (27,156) {23,7521 25,572 Total Fund5 Brou8ht Forward 175 252 184 220 Total Funds Carrled Fonvard The notes fonn part of these financial ststements Page 14
COMMUNITY ACTION MALVERN AND DisfRicr REGISTERED CHARITY LIMITED BY GUARANTEE COMPANY REGISTERED NUMBER 08179244 BALANCE SHEEf AT 31 MARCH 2025 2025 2024 FIXED ASSErs Tangible assets li 65,340 50,269 CURRENT ASSErs Debtors 12 33.102 24,660 Cash at bank and in hand 99.198 147,443 Total current assets 132,300 .172,103 Creditors: amounts falling due within one year 13 (11,6(K)I {12,580) NEf CURRENT ASSErs 120,700 159,523 NEf ASSErs 186,040 209,792 FUNDS Unrestrirted funds General fund Designated fvnd Restrirted funds 9,686 138,410 37.944 186,040 5,917 169,335 34,540 209,792 The charitable company is entitled to exemption from audlt under Section 477 of the Companles Act 2006 for the year ended 31 March 2025. The trustees have not required the charltable company to obtain an audit of its financial statements for the year ended 31 March 2025 In accordan with Section 476 of the Companies Act 2006. The trustees acknowledge their responslbilitie5 for: ensuring that the charitable Company keeps accounting records that comply wtth Section 386 and 387 of the Companies Act 2006 and. preparlngfinancial statements which give a true and fairview of the stste of affairs of the charitable company.as atthe end of each financial year and of its surplus or deficitfor each financial year in accordan with the requirements of Section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance wlth the special provlslons of Part 15 of the Companles Act 2006 relating to small companles and with the Charities SORP FRS 102. ON BEHALF OF THE BOARD: bl M Amery- Chair N Hubble-vice Ch MaAz Approved by the Board on: 3JUlY 2025 e notes form part of these financial statements Page 15
COMMUNITY AcfioN MALVERN AND DISTRicr REGISTERED CHARifi LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING pouaES Basls of Accounting The financial statements have been prepared in accordan with Accounting ond Reporting by Charities: Statement of Recommended Prattl applicable to charitie5 preparing their accounts in accordance with the Flnancial Reporting Standard applicable In the UK and Republlc of Ireland IFRS 1021 {Charltles SORP (FRS 102}l and the Companies Act 2006. The Charity meets the definltion of a public benefit entity under FRS 102. Assets and liabilities are initially recognlsed at historical cost or transattion value unless otherwise stated in the relevant accountlng pollry notelsl. Company Status The charity is 3 company limrted by guarantee. The members of the companyarethe trustees named In the Report of the Direttors, the employees and the volunteers. In the event of the company being wound up, the liablllty In respect of the guarantee is limited to £1.00 per member of the charity. Funds General Fund5 are unrestricted funds which are available for the use at the discretion of the trustees In furtherance of the general objettlves of the charity and which have not been designated for other purposes. Reserves Policy Reserves are held for the fLrture funding of the charity. The trustees, policy is to aim for unrestrfjcted reserves be held Ideally equal to 6 months expenditure In order to be able to cover day to day running costs In the unlikely event that futLsre incomlng resource5 are either delayed or cease. In addition to thls, the trustees may set aside funds forspecific planned expenditure whlch wlll be categorised as deslgnated funds. InconllnE Resource5 All Incoming resources are Included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The Chartty does not undertake trading on its own account. Income from the Friends of Community Actlon is recorded when receivable. Resources Expended All expendtture is accounted for on an acttua15 basis and has been classtned under heading5 that aggregate all costs related to the category. Where costs cannot be dirertly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Charitable Adivity Costs are the costs of frjlfilling the objects of the charlty. Tanglble flxed assets Depreciation Is provided on all tangible fixed assets, ststed at cost. at the following annual rates In order to wrlte off each asset over its estimated useful life. Assets are included at C05t and any capital expenditure less than £100 is not tapitalised. Office equlpinent Motor vehicles - 25% on cost - 25% on c05t Page 16
COMMUNITY AclloN MALVERN AND D15fRICT REGISTERED CHARITY UMITED BY GUARANTEE NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Continued Accounting Pollcles (continued) Fund Accountlng Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charlty. Restrlcted funds are subject to restrictions on thelr expenditure imposed by the donor or through the terms of an appeal. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. Interest recelvable Interest on funds held on deposit 15 induded when re1vable and the amount can be measured reliably by th&Charlty; this is normally upon notification of the interest paid or payable by the bank. Debtors Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. Credltors and Provlslons Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obllgatlon can be measured or estlmated reliably. Financial Inltruments The Charity only has financial assets and financial liabilitles of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at thelr settlement value. Cash at Bank and In Hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Preparation of the Accounts on a Going Concern Basis There are no material unrtaintieS about the Charivs abilityto continue. On this basis the Charity is considered to be a going concern. TURNOVER The turnover and profit before taxatlon are attributable to the charttsble actlvlties of the company. Page 17
COMMUNITY ACTION MALVERN AND DISTRicr REGISTERED CHARITY UMITED BY GUARANTEE NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Continued 5fAFF COSTS 2025 2024 Wages and salaries Social security costs Pension costs 191.569 6A49 134,570 2.297 2,605 139,472 202A24 The average monthly number of employees during the period was as follows: 2025 2024 Administr3tlon 13 io There are no payments to trustees forsalaries during the period. Payments of £0 (2024- £265) were made to trustees to reimburse expenses. No employee recelved emoluments amounting to more than £60,000. Remuneration totalling £43,18612024- £27,078) was paid to key personnel. OPERATING PROFtr The operating profits stated after charging: 2025 2024 Depreciation- owned assets L05s on disposal of fixed assets Independerlt examinerfs fee in respect of external scrutiny 2756 17,124 1,515 1,235 TAXATION The company is a registered charity and is not liable to corporation tax. Page 18
COMMUNITY ACllON MALVERN AND DisTricr REGISTERED CHARITY UMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Contlnued VOLUNTARY INCOME Unrestricted Restrirted 2025 Totsl 2025 Total 2024 Grants: Malvern Town Council Malvern Hills Distrlct Council Positive Thoughts Worcestershlre Communities Fund Motability Malvern U3A Zephir Ltd Co-op Droitwich Cds CAF MHDCTicket to Rlde MHDC Volunteer Brokerage Servi Donatlons: Friends of Community Action Co-op Ma50nic Lod8e Rubislaw Sundry 1,250 1,192 1,250 1,192 5,450 1,800 4.000 5,000 34,623 20.000 500 2,896 750 34,623 20,LhX) 2,896 750 17.%)0 10,000 17,500 10,000 17,$00 io,orJ) 6,405 6,405 11,122 1,820 I,ooo 3,000 11,757 67,449 1,000 10,734 20,139 10,734 113,850 93,711 AcfivryiES FOR GENERATING FUNDS 2025 2024 Annual Fair5 Printing and ststlonery INVEsfMENT INCOME 2025 2024 Bank interest 2,034 2.034 3,502 3,502 Page 19
COMMUNITY ACTION MALVERN AND DisfRICT REGISTERED CHARITY UMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Continued ii. TANGIBLE FIXED ASSErs Motor Vehicles Equlpment Total COST As at l April 2024 Disposals Addltion5 As at 31 March 2025 121.802 16,555 138,357 39,845 161.647 3,082 19,637 42,927 181,284 DEPRECIATION As at l April 2024 Disposals Charge for the year As at 31 March 2025 73,802 14,286 88,088 25,961 99,763 1,895 16,181 27,856 115,944 NEf BOOKVALUE As at 31 March 2025 61 . 3.456 65,340 As at 31 March 2024 48,1)00 2,269 50,269 12. DEBTORS: AMouNfs FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors Prepayments and other debtors 24,583 8,519 33,102 23,346 1,314 24,660 13. CREDITORS: AMouMfs FALUNG DUE wrrHIN ONE YEAR 2025 2024 Social security and other taxes Accruals and deferred income Trade creditors 1,866 1,235 9,479 12,580 3.780 8.164 11,600 Page 22
COMMUNITY ACTION MALVERN AND DlSfRICT REGISTERED CHARITY UMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Contlnued INCOMING RESOURCES FROM CHARITABLE AcfiviTIES 2025 2024 Car Servlce Contracts: Worcestershlre County Councll Malvern Hills District Council Worcestershire Community Transport 6.915 7,107 4.541 10,735 5,684 5,388 Community Transport Servlce Contrarts: Worcestershire County Council Malvern Hills District Council WorcestershSre Community Tran5POrt Bus Service Operators Grant Worcestershire County Council-Tewkesbury Worcestershire County Council- New Bus Route Worcestershire County Council- Malvern Rise Worcestershire County Council- Malvem Vale Worcestershire County Council - DRT CB2 Malvem Food Bank 3.090 1,97D 5,656 1,522 3,640 18,520 1298 6,692 1,243 2,730 2,024 1,000 94,378 4,000 72,853 3,987 2,000 2,458 Out and About: Worcestèrshire County Councll Malvern Hills District Council Worcestershlre Community Transport 1,474 1,794 1,662 2,402 1,299 Tea Club. Worcestershire Community Transport Worcestershire County Council Malvern Hills District Council 315 1,053 750 140,711 708 1,025 754 147,462 Fares: Car Service CommunityTransport Out and About Tea Club 43W8 14.571 10,368 40,112 12,568 9,388 1.707 Helping Hands Men's Sheds income 4W5 3,428 Sundry income 2,551 217,333 217,216 Page 20
COMMUNITY AcfioN MALVERN AND DISTRicr REGISTERED CHARITY UMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Contlnued 10. CHARrrABLE AcfiviTIES Unrestrlrted 2025 Restrlrted 2025 Total 2025 Totsl 2024 Charitable Expenditure Car running costs Communtty transport vehicle runnlng costs Men's Sheds LossllProfitl on disposal of motor vehicles Depre¢iatlon- motor vehides 34.041 29,770 34,041 29.770 28,692 31,150 5.619 10,265 8,275 1,515 16,000 85A30 9.961 14.607 25,961 100,037 16,000 85,632 Intjependent examinerfs fees 1.280 1,235 ort Costs Employers pension Salaries Employers NIC Telephone Postage Stationery Advertising and website Rent Rates Ihsurance Electricity Subscriptions Computer costs Staff training and DBS cheeks Travel Sundry expenses Bank charges Depreciation-office equipment Loss on disposal of equipment Professional fees Repairs 2,605 134,570 2,297 622 377 1,807 1,049 14,361 1,735 1,164 2,757 842 5,080 792 222 2,763 336 1,124 119,865 71,704 191,569 6,449 2.293 91 2,368 7,037 14,039 2293 91 5095 14.039 1,328 1,328 1,31)0 1,281 5,927 3,303 1.281 373 3303 2,054 8.357 333 IWS ,357 333 1,895 1,849 1027 266,662 1,849 1,827 356,969 1,466 -241 262,595 90.307 Page 21
COMMUNITY AcfioN MALVERN AND DisfRicr REGISTEREO CHARITY UMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Contlnued 14. ANALYSIS OF NEf ASSEfs BEfwEEN FUNDS Unrestricted Fund5 Restrirted Funds Total Fund balances at 31 March 2025 are represented by: Tangible fixed assets Current assets Current liabilities 35,456 124.240 (11,6ixi) 148,096 29,884 8.060 65,340 132,300 {11,6(M)I 186.040 37,944 15. MOVEMENT IN FUNDS At31 March 2025 Atl Incoml Ou Resources 2024 Transfers Restrlcted funds MHDCThR MHDC VBS WCF Malvern U3A MHDC MTC. Zephir Ltd c0p Droitwich CVS, Motability Total 20.523 14,017 17,500 10,000 5,000 20,LK)O 1,192 1,250 138,023) 124,017) (7,7311 (1.1921 (1,2501 151YJ) (2,8961 {750) (13,948 190,307) 12,269 2,896 750 34,623 93,711 20,675 37,944 34,540 Unrestrirted funds General funds Designated funds Vehicle purchase Worklng capital Winding up fund Rebranding Software 5,917 239,506 (266,662) 30,925 9,686 78,(KJO 46,335 {10,925) 67,075 46,335 25,(M)O iO,OLM) 10,000 25,000 (io,000} iio,000) Totsl 175.252 239.506 {266.662) 148.096 Total fvnds 209,792 333.217 {356.969) 186,040 Page 23
COMMUNITY ACTION MALVERN AND DisfRicr REGISTERED CHARITY UMITED 8Y GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Continued Restricted funds MHDC Ticket To Ride (TfRI- funding to increase the capacity within existing service and expand connectivity with other community assets. MHDC Volunteer Brokerage Service (VBS) - funding to establlsh and develop a recruttment and promotlon service to support local community groups and organisations who use volunteers. Malvern Town Council-funding towards Men's Shed expenses. Worcestershire Communtties Fund-fijnding for Out and About trips and film club. Malvern U3A-fundin8 towards new vehicle Malvern Hills District Council-fundin8 towards rebranding and Mens Shed expenses. Zephir Ltd-funding toOrdS vehicle signage. Co-op- funding towards Mens Shed expenses. Droitwich CVS- funding towards vehicle signage. Motability- funding.towards new vehicle. new CATSS system and salary expense Desi nated funds Vehicle purchase- funds designated towards the cost of vehicles to be purchased at future dates. Working capitaf- the trustees believe it is prudent to retain 6 months, operatin8 costs in unrestricted reserves to cover day to day running costs in the event of partial cessation of incoming resources. This requirement is approximately £85,000; the fund currently shows a shortfall of approxtmately £39,000. Winding up Fund- funds designated to cover staff redundancy costs in the eventthat the company ha5 to cease trading. Rebranding- the chartty had set aside funds for the costs relatlng to the modernlsation its logo and more distinctive signage. These funds have now been spent. Software- the charity had set aside funds for the purchase of scheduling sOfare for the mana8ement of Its community transport service. These finds have now been spent. 16. RESERVES The constitution ststes that no member shall be entitled, on dissolution, to any part of the assets of the company. Any assets remainin& after payment of liabilities. shall be distributed to other tharltable Institutions havlng slmilar objects to some of the objects of the company as approved by the Charlty Commissioners. 17. RELATED PARTIES There are no related party transactions. Page 24
COMMUNITY ACTION MALVERN ANO DisfRICT REGISTERED CHARITY UMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31 MARCH 2025 Contlnued 18. STATEMENT OF FINANCIAL ACTIVMES INCiUDING INCOME- PRIOR YEAR Unrestricted Funds 2024 Unrestricted Funds 2023 Income Incoming resources from generated funds: Voluntary Income Activities for Generating Funds Investment Income Incoming Resources from Charfcable Actrvities Total Income 67,449 51,374 128 2,497 3,502 217 216 Ex endlture Charifdble Activities Total Ex endlture 262 595 Net Income Year ndfture and Net Movement in Funds for The 25,572 13,748> Total Funds Brought Forward 184 220 187 968 Total Funds Carried Fonvard 19. VOLUNTARY INCOME- PRIOR YEAR 2024 2023 Grants: Malvern Town Council Malvern Hills District Council Positive Thou8hts Roger & Dougla5 Turner Charitable Trust MHDC Ticket to Ride MHDC Volunteer Brokerage Service Donations:. Friends of CommunityActlon Co-op Masonic Lodge Rubislaw Sundry 5A50 10,900 3,000 15,000 10,000 17,500 10,000 11.122 1,820 6.800 3,OCrfI 11,757 67849 5,674 51,374 Page 25
COMMUNITY AclloN MALVERN AND DisTricr REGISTERED CHARITY UMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Continued 20. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES- PRIOR YEAR 2024 2023 Car SeThice Contracts: Worcestershlre County Council Malvern Hllls District Council Worcestershire Community Transport 10.735 5,684 5,388 10,087 4,953 4,788 Community Transport Service Contracts= Worcestershire County Council Malvern Hi115 District Council Worcestershire Community Transport Bus Service Operators Grant Worcestershire County Council - Tewkesbury Worcestershire County Council- New Bus Route Worcestershire County Council- Rides Fund Worcestershire County Council- Malvern Vale Worcestershire County Council - DRT CB2 Malvern Food Bank 3.090 1,970 5,656 1,522 2,753 1,585 6,274 .1,716 4,803 31,040 2,188 19520 72,853 3.987 3,474 3,833 Out and About: Worcestershire County Council Malvern H1115 District Council Worcestershire Community Transport 1rt74 1.794 1,662 1,474 1,442 1,295 Tea Club: Worcestershire Community Transport Worcestershire County Council Malvern Hills District Council 513 1,025 552 83,795 1,025 754 147A62 Fares: Car Service CommunityTransport Out and About Tea Club 40.112 12.568 37,081 11,126 6,775 2,506 1.707 Helpln8 Hands 25 Men's Sheds income 3.428 2,183 Sundry Income 2,551 1,250 217216 144,741 Page 26
COMMUNITY AcfioN MALVERN AND DlSfRICT REGISTERED CHARITY UMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Continued 21. CHARITABLE ACTivmES - PRIOR YEAR 2024 2024 2023 2023 Charitable Expendfture Car runnlng costs Communitytransportvehicle running costs Men's Sheds Profit on disposal of motor vehicles Depreciation- motor vehicles 28.692 31.150 26,819 40,238 8,275 1.515 I6,)0 85,632 5,672 {4251 3,437 75,741 Independent examinerfs fees 1235 1,218 Su ort Costs Employers pension Salaries Employers NIC Telephone Postage Stationery Advertising and website Rent Rates Insurance Electricity Subscriptions Computer costs Staff training and DBS checks Travel Bank charges Sundry expenses Depreclation-office equlpment Loss on disposal of equipment Professional fees Repalrs 1,838 92,857 793 751 106 2,511 1,085 11,512 134570 2,297 622 377 1,049 14,361 1,735 1,164 2.757 912 887 786 4,603 954 311 277 2,328 1,314 1,488 216 792 222 336 2,763 1.124 -241 175.728 262,595 125,529 202,488 Page 27
COMMUNITY AcnoN MALVERN AND DISTRICT SCHEDULE OF FIXED ASSETS AS AT 31 MARCH 2025 Balance as rttiation at 31.03.25 Date Purchased Balance as at 01.04.24 Sold Cha ui Furniture Computers Notebook Shredder Lenovo laptop Lathe Tools Dell laptop Headsets Lenovo laptop HP 820 G4 laptop HP 820 G4 laptop Fujitsu13ptop Galaxy A23 mobile Galaxy A23 mobile Offlce furnlture rip and turn seat EV charger Tip and turn seat Lenovo Thinkpad Lenovo laptop Laptop 2018 2018 2020 2020 2020 2022 2023 2023 2023 2023 2023 2024 2024 2024 2025 2025 2025 2025 2025 2025 597 139 1.050 200 3CK) 176 176 341 95 95 95 123 36 36 125 124 205 124 108 ioi iii 1,895 1,366 343 95 95 95 123 73 73 250 373 615 373 321 299 328 3,456 190 380 380 492 145 145 soo 497 820 497 429 400 439. 190 246 109 109 375 2.269 Motor Vehides Bus A VW V059 2013 2.588 Nissan MK12 GPZ VW Crafter WJ16 LMV Minibus EN67 NHB Vauxhall Vlvaro LV71 WUH WAV Connect BX24 CWA Mercedes Sprinter 2015 2016 11.495 45,886 2024 2024 59,(KJO 44,250 3,750 14,750 1,250 29,500 2,500 2025 30,925 7.731 23,194 2025 8,920 2,230 6,690 48,IXKI 25,961 61,884 This page does not form part of the ststutory fSnancial Statements Page 28