Annual Report & Financial Statements For the year ended 31 st March 2023 COMMUNITY ACTION SUFFOLK A company limited by guarantee, registered in England No. 08316345 and a Registered Charity No. 1150501
COMMUNITY ACTION SUFFOLK Strer*)IherlThJ Ihe ntary arKI commwb51y sttl Contents Page 3-4 Reference and admlnlstratlve delalls of the Charilyi ils Iruslees and advisers Page S Introduction from the Chalr of trustees Page 6 Message from the Chief Executive Page 7 TrUSts, report Includlng Strategle Report Page 21 Trustees. responsibilities statement Page 23 Independent Audllors, report Page 28 Consolldated Slalement of Financial Activltles Page 29 Consolidated Balance Sheet Page 30 Charlty Balance Sheet Page 31 Statemenl of Cash Flows Page 32 Notes to the Financial Statements
Reference and Adminlstrative Detslls of the Charity, its Trustees and Advisers For the Year Ended 31 March 2023 Charlty Reglstraiion No. Company Reglstratlon No. 1150501 08316345 Registered Office Community Action Suffolk. Brightspace, 160 Hadleigh Road, Ipswich, Suffolk. IP2 OHH Palron Clare, Countess of Euston- Lord Lieutenant of Suffolk Company Secretary Kelly Jarrett TRUSTEES Chair Vice Chair Mr Kevin Ward Baroness Ros Scott J)JllP- Trustees Mrs Mary Atkins Mr Mehmet Dugzun Mr lain Dunnett Dame Lin Homer Mr Mike Locke Mr Ben Matthews Mr Brian Parrott Mr John Shaw Mr Ashley Smith Mrs Julie Crudgington Mr Andrew Wright resigned 15/0112023 appointed 03103/2023 appointed 1711112022 resigned 0110212023 resigned 02/0912022 resigned 0210912022 appointed 0310312023 Director and Chair of CAS subsidiaries Mr John Shaw
Reference and Administrative Details of the Charity. Its Trustees and Advisers For the Year Ended 31 March 2023 EXECUTIVE TEAM Chief Executive Christine Abraham Deputy Chief Executive Hannah Reid Auditors Ensors Accounlants LLP appointed January 2023 Larking Gowen LLP, teminated January 2023 Principal Bankers Barclays Bank PLC, 1 Princes Street, Ipswich. Suffolk. IP11 PB Website www.communityactlon Twitter @CASuffolk Facebook Community Action Suffolk Instagram CommActionSuffolk Email ffolk.orgk uffolk.Oryk
From the Chair Kevin Ward 66 Here's looking forward to another excitingj if hopefully less '99 Time flies and we're through another year already, again with huge amounts of change that inevitably brings forth challenges for us all. The cost-of-living crisis continues and we have seen this affecting a larg8 number of the populace, businesses and the VCFSE sector. It's been crucial to understand the true impact and I'm proud of how CAS has tsken the lead with surveys and liaison wfth many other organisations to help ensure organisations are able to focus their work where it's most needed. I would like to extend my gratitude to all the team at CAS and its subsidiary trading companies for their work and outstanding attitude to supporting their colleagues. clients andstakeholders.The amazing levels of commitment we see in the organisation are truly appreciated and I know I speak for all of the trustees with those thanks. Special recognFtion to Christine Abraham who will be stepping down as our Chief Executive in September. after an amazing 4 years at the helm and working with the organisation for many years before that. Chris has been an outstanding Chief Executive and I feel very proud to have worked with her whilst Chair and to see first hand how good she is at her job and how well respected she is by everyone she has worked with in Suffolk. At the same tlme, it would be remiss of me not to mentlon our incoming Chief Executlve, Hannah Reid. I'm looking forward to worfting with Hannah and seeing the evolution of CAS asshe looks to build on the fantastic organisation Chris has built. Here's looking fomard to another excrting, if hopefully less challenging, year ahead. Chair of Trustees
From the Chief Executive Christine Abraham After an amazing 23 years of working in VCFSE infrastructure and the last 4.5yrs as Chief Executive this will be my last intro to a CAS annual report. following my announcement to the trustees my intention to step down at the end of September. There have been many challenges and opportunities for CAS inthis post pandemic period and current cost of living crisis. Additional funding has been made available but much of it has been quite short term often around 12 months, at a time when recruitment of staff and volunteers is a challenge already. is a pleasure to present in this annual report, the amazing activity across the CAS teams over the past year,- demonstrating clearly the essential role that CAS has and the positive impact we have on other organisations. CAS'S vision is that "Suffolk is a county where every community aspires, thrives and grows" and this report demonstrates the progress we are making towards this. There is lots more to do thoLJgh! I would like to thank CAS staff for their commitment to the cause. their passion and drive is an inspiration for all to see and I have been honoured to have held the role as Chief Executive. My thanks also to Kevin and all the trustees for Ihe support they have given me and the whole CAS team. 66 CAS'S vision is that'suffolk is a county where every community aspires, thrives and grows" 99 Chlef Executive
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Truste8s of Community Action Suffolk (CAS), (who are also directors of the charity for the purposes of the Companies Act) present thelr annual report together with the audited financial statements for the year ended 31 March 2023. The Truste88 confirm that the annual report and financial staiements of the company comply wrth the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice FRS 102 (FRS 102 SORP) "Accounting and Reporting by Charities. effective 1 January 2019. Who we are and what we do Community Action Suffolk (CAS) is an infrastructure organisation that supports the Voluntary Communlty, Faith and Social Enterprise (VCFSE) seclor in Suffolk. CAS provides services, activities, and projects across the whole of Suffolk and employs 54 members of staff operating from two physical bases, one in Ipswich and one in Lowestoft. To help achieve its aims CAS works with a range of partners across the whole of the Suffolk System including but not exclusively Suffolk County Council, District and Borough Councils. private seclor, health sector. New Anglia Local Enterprise Partnership. and the Police. CAS'S charitable objective as set out in the company's Memorandum of Associalion adopted on 3rd December 2012 is to promote any purpose that is charitable under the laws of England and Wales, without limilation promoling the voluntsry sector in Suffolk. Paae 7
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Our strateglc Prlorltles CAS'S mission is lo strengthen and champion community action in Suffolk by supporting the voluntary. community, faith and social enterprise (VCFSE) sector in its work. To achieve this. we have four strategic priorities: To support a diverse and resilient VCFSE sector lo build capacity and sustainability. To stimulate and develop impactful community and voluntary action. o create and maintain influential, equitable and beneficial relationships beeen the public, business and voluntary community and social enterprise sector. To develop CAS as a sustainable and essential business in Suffolk, driven by continuous Improvement and innovation. Public Benefit The trustees confirm that in exercising their powers and duties they have complied wlth the duty in Section 17 of the Charities Act 2011, to have due regard to the Charity Comrnission's general guidance on public benefit. Trustees believe this is demonstrated throughout this report particularly in the sections of achievements and performance against the four stralegic priorities. Paue 8
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 To support a diverse and reslllent VCFSE sector to build capacity and sustainability. NETWORKS & } CONFERENCES TRAINING & EVENTS FINANCIAL SUSTAINABILITY People attended Training 47 325 1,540 people attended conferences networks hosted 178 new users registered on Funding 4 Suffolk 11 events deliverd 21896 51 people attended network gvenls Visits to Funding 4 Suffolk TRAINING 123 presenied at confarences 8&1 93 Training courses delivered Lèarnèrs SWP¢Yiod 46 ¢ourse$l¢rVCFSE organtsatMJnÈ dÈlNwèd SAFEGUARDING Funding searches performed on Funding 4 Suffolk ryanisations recelved bespoke saleguarding support 670 people attended safeguarding courses 56 sofeguardlng courses were dellvered 119 Organlsatlons attended sateguardlng courses COMMUNITY BUILDINGS PRO HELP 228 Users reglstar6d on YourHall 615 Total Billable hours 152 Village halls recelved bespoke support & guidance Applications from VCFSE orgs 57 12,532 une hlls lo tha. YourHall sfte www £76,540 Billable Equivalent Paae 9
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 To stimulats and develop impactful community and voluntary actlon. VOLUNTEERING PHT LOCAL CONVERSATIONS 342 395 Young people participatlng in Klrkley Youth Volce Organisations supportgd to devetop their volunteering policies and praclice. New volunteer opportunities ieglstgrnd on ftteer Young People In Haverhill engaged ¥4llh to hear thelr volce about what matters to Ihem 120 500 Organisalions registered on Volunteer Suffolk. 23,694 Unique hlts ol Volunteer Suffolk Engagement with re$ldenl Ihrough pump track actlvltltq 224 volunteer$ registering an Interest In volunteerlng Mini plots on the communlty allotmont have been developed In Haverhlll 444 RURAL HOUSING FOOD PROJECTS Houslng Needs Surveys completed 141,686 food Ilem8 PUh8¥ed f¢x Suffolk'8 lood prolects lo support th•ir local communltles Affordable new homes built for local people 14 YOUTH FOCUS New housing on Rural Exception Sltes. People connected to the youth focus network 640 MEN'S SHEDS People attended the Youth Work Conversatlons Events 18 Men's Sd$ operating across Suffolk 120 48 Good Nelghbour Schemes active and operating In Suffolk. Paae 10
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 To create and maintain influential. equitable and beneficlal relatlonshlps between the publlc. business and voluntary community and soclal enterprlse se¢tor. CAS COMMUNICATIONS 1,008 Instagram followers 158,038 www Page vFews on CAS webslte 4053 SOCIAL MEDIA 973 Twitter followers Llnkedln followers 1,273 Page views on the Covid 19 pages 3000 in 1,378 Pagè vlews on the cost of livlng crlsls Facebook followers IT 239 CAS NETWORK CustomeT5 12 3199 Indlvldual CAS Network Members 425 Wobslle Tralnlng Se881on8 provlded upby 658 Wgb•llo8 Ho•l•d MINDING THE GAP 96 Young people Supported
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 To develop CAS as a sustainable and essential business In Suffolk, driven by contlnuous Improvement and innovatlon. I I, VCFSE Leaders meetings attended Climate Change Barriers SuNey carried out on barriers to action on Climate change CLIMATE CHANGE 25 VCFSE organisations referred Into the Groundwork free energy assessment scheme. DIGITAL Digital Inclusion workshop delivered in partnership with Suffolk County Council Cllmate Change Ideas work8hop for VCFSE Leaders East Coast Community Health workshop on slmple steps to address climate change 40+ Attendees Paae 12
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Structure, Governance and Management Constltutlon Community Action Suffolk (CAS) was formed In 2012 as a company limited by guarantee and registered as a charity. CAS was set up under a Memorandum of Association which established the objects and powers. The Trustee board currently consists of 9 Trustees who are also directors of the chartty for the purposes of company law. None of the Trustees have any beneficial inlerest in the company. All the Trustees are members of the company and guarantee lo contribute £1 in the event of winding up. Appoinlment and Election of Trustees There must be a minimum of three and no more than fifteen Trustees. Trustees can stand for two consecutive temis of three years after which they must take a break, unless it is deemed to be in the best interests of the charity for them to stand for one further tem. Trustees ar6 recrulted using a process of open recruitment as trustees come to end of their term of office or as vacancies or skills gaps arise on the board. When Trustees are appointed to the board, they receive background and current information about the charity. They also receive Charity Commission documentation to inform Ihem of Iheir responsibilities and obligations under charity law. Each year all Trustees review and update any declarations of inter8St and this is a standing item on all Trustee meeting agendas.
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Trustee Remuneration Trustees receive no remuneration. However, they can claim for limited expenses. Amounts claimed during the year can be seen in Note 7 to the accounts. Trustee and Trust Fund Indemnity insurance is paid by the organisation. Organisational structure and decision making In accordance with the Articles, the Tnjstees are responsible for the management of the Charity's business, for which purpose they may exercise all the powers of the Charity. The main Trustee board meets a minimum of four times a year and there are three committees also m8etlng four times a year reporting into the maln ljoard. These are: Finance and Audlt Committee Programmes and Services Committee Staff Wellbeing Commlttee The Trustees are responsible for agreeing the overall strategy of CAS. The day- to-day operational responsibilities of CAS are devolved by theTrustees to the Chief Executive, the Executive Team, and their senior managers, who remain responsible to the Trustee Board for all aspects of performance. Executive staff pay is set by the trustees using sector guidelines and market indicators. All staff received a 5% pay increase In April 2(Y22 and a further enhancement of £1 ,937.50 {E} trom January 2023 Paoe 14
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Related parties CAS currenlty has three 100/0 owned Irading subsidiaries with the specrfic purpose to generate income for the organisation. These are Business SeNices at CAS Lld, DBS Services at CAS Ltd and IT Services at CAS Ltd. Business Services ai CAS Ltd has been audited in 2022-23. The financial results of the trading subsidiaries are set out in note 4 to the financial statements. Risk Management A slrategic risk register is maintained and updated monthly by the Executive Team and is reviewed quarterly by tha trustees. Major risks have bean reviewed and procedures established lo manage and monitor them. At March 2023, the top risk was: Risk as at 31st March 2023 Actions to address Inability to recrult and retain good quality Conduct regular staff surveys staff due to fixed temi contractslshort term funding and the climate pressures on the external labour market Engage staff to contribute to posltlve working environment Training arKI development plan for all staff Salary benchmarking process Further embed the blended working pollcy Annual cost of living pay review and Increase Exit interviews for all staff rnoving on New recruitment pack created for all new appointments Review and improve recruitment routes to advertise all robs Paoe15
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Investment policy CAS maintains sufficient funds on current account to meet short term demands. Surplus funds are placed on deposit to provide the charity with the security of capital and an appropriate degree of liquidity, no funds are 'invesied" and subsequently no professional investmenl advisors are engaged by the charity. Reserves policy The Trustees have ensured Ihat the ReseNes Policy is fil for purpose and meets the requirements of the Statemenl of Recommended Practice for charity accountlng (FRS 102) and in addition have consldered the Charity Commission's guidance on the matter. The reserves policy fccusses on the level of free reserves. Free reseNes are defined as unrestricted funds less: Amounts not readily realisable (fixed assets) - £523k Amounts to cover fulure building maintenance and to cover leases - £104k Amounts committed to invest in developing altemative sustainable income streams - £180k Amounts lo cover increased costs as a result of the cost-of-living crisis and organisational development - £150k Amounts lo cover an orderty wind-down of the Charrty should Ihis be required -£281k A target free reserves level is set by the Trustees periodically and regularly reviewed and monitored. This is based on a risk identification approach which identifies key short- medium- and longer-lemi risks to which the Charity is and will be exposed in the normal course of its business, including but not limited to safeguarding against volatile income streams and recognising the need for significant investment in the future income generation for the Charity. Restricted reserves are spent as soon as practicable in line with commissioner and donor wishes. Unrestricted reserves will aim to be maintained to stabilise and invest in the strength of Ihe charity. The unrestricted fund balance is £1,414k (2021122, £1,439k} and free reseNes are £176k (after designating funds to cover the amounts lisled above) against a target ol £176k which equates to 3 months running costs of the charty. A breakdown of reserves between fixed and not current assets can be seen in note 20 to the accounts. Paq6 16
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Financial review As for many charrties ongoing financial sustainabilty is a I challenge. Regular monitoring and effective financial management during the year meant that we perforTned as planned with a small unrestricted deficit. The Statement of Financial Activities (SOFA) on page 28 shows an overall surplus for the year of £35k compared to the surplus of £156k in 2021122. There Is a net deficit as planned 01 £25k on unrestricted funds. Total income has decreased by £147k to £2,555k from £2,702k in 2021122. Resources expended were £2,520k from £2,546k which is a decrease of £26k. Total Reserves at 31 March 2023 are £2,487k, of which £1 ,414k is unrestricted and £1,073k represents restricted funds. CAS has a 3-year budget for 2022 - 2025 along with a sustainable business plan for the same period. The organlsatlon's cash balances at 31 March 2023 stood at £1,582k and are forecast to remain positive. r'Fundraising Community Action Suffolk does not raise funds from the general public. It does not work with any professional fundraisers and no fundraising is carried out on its behalf. , Iwii 17
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 16 15 14 13 24 23 22 Looking forward 2023 -2024 CAS is a year into its three-year strategy, and the team will continue to explore new seNices and funding that complements the 4 strategic priorities along with the two additional development areas, these being addressing inequalities and tackling climate change. Funding has been secured to provide a proactive and coordinated support offer to increase awareness of cancer support services, directly addressing health and access inequalities, and match funding has been secured for a Climate Change officer to support the VCFSE. Funding has also been secured to develop Social Enterprise Support in Mid Suffolk and Babergh. CAS secured a 3-year partnership agreement with Suffolk County Council lor 2022-2025 and income generation through its charity seNices has recovered well post Covid. particularly office lels, and meeting room hire utilising hybrid meeting technology. CAS training continues to be delivered mostly online which enables il to be more accessible. There is a continuing pressure on the VCFSE sector mostly as a result of cost-of- living impacts with organisations experiencing significantly increased running costs, reduced funding opporlunities, increasing demands on their services, as well as difficulty with recruitment of and retention of both staff and volunteers. CAS will provide ongoing and new support to the sector around these challenges through its core infrastructure services. As we move into a new financial year CAS will work with Suffolk's communities particularly locussing on food banks and networks, youthwork, early years, social enterprise support, where funding has already been secured. Other potential projects are already in the pipeline. Paa8 18
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 THANK YOU TO OUR FUNDERS Core Grant Suffolk Youth Focus, Foodbank support, Earty years development, Men's Shed, Ukraine Communty Support, ABCD Network & Development Jsuffolk Suffolk County Council County Council Babergh & Mld Suffolk Distrlct Couneils Core Grant IPSWICH Ipswich Borough Council Core Grant Rural Proofing, Community Partnerships Development, Youth Development, Volunteer Pathways, Parent Child Group, Holiday Activity Fund, Warm Rooms Suffolk Easi Suffolk Partnershlp EASTSUFFULK The Natlonal Lottery Communlty Fund Suffolk Good Neighbour Network Suffolk Pro Help COMMwirrY FUND acre Action with Communities in Rural England vJ•JXI'I' Rural projects and seNices Departmenl for Focxl & RLYAI Affairs Envlronment Food and Rural Affairs Paoe 19
TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 THANK YOU TO OUR FUNDERS CONTINUED The National Lottery Community Fund & European Social Fund Minding the Gap navca MHCLG Vla NAVCA VCSE Emergencles Partnershlp Partnershp WEST SUFFOLK= ALLIANCE= West Suffolk Alliance VCFSE Engagement Lead West Suffolk CLTryncil West Suffolk Councll UKSPF LfwiLIING navca NAVCA Refugee Volunteering Paae 20
TRUSTEES. RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 MARCH 2023 The Trustees (who are also direclors of Community Action Suffolk for Ihe purposes of company law) are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires ihe Trustees io prepare financial statements for each linancial year. Under company law the Trustees must not approve the financial statements unless they are satisfied thal they give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing Ihese financial statements, the Trustees are required to: Select suitable accountlng policies and then apply them consistently. Observe the methods and principles of the Charities SORP (FRS 102). State whether applicable UK Accounling Standards have been followed, subject to any material departures disclosed and explained in the financial statemenls. Make judgements and accounting estimates Ihat are reasonable and prudent. Prepare the fi'nancial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company and the group's transactions and disclose with reasonable accuracy at any time Ihe linancial position of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Pa e21
TRUSTEES, RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 MARCH 2023 Each of the persons who are trustees at the time when this Irustees, report is approved has confirmed that: So far as that trustee is aware. there is no relevant audit infomation of which the charitable group's auditors are unaware. That trustee has taken all the steps that ought to have been taken as a truslee in order to be aware of any relevant audit information and to establish that the charitable group's auditors are aware of that information. The Trustees are responsible for the maintenance and integrlty of the corporale and financial information included on the charitable company's website. Legislation in the Uniied Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In preparing this report. the Trustees have laken advantage of the small companies exemptions in Companies Act 2006 s415a. This report was approved by the Trustees on 8 September 2023 and signed on their behalf by Kevin Ward Ben Matthews Chalr of Trustee Board Trustee
Community Action Suffolk Independent Auditor's Report to the Members and Trustees of Community Action Suffolk Opinion We have audited the financial statements of Community Action Suffolk (the "parent charitable companyl and its subsidiaries (the "group") for the year ended 31 March 2023 which comprise the consolidated statement of financial activities. the consolidated balance sheet, the parenl charitable company balance sheet, the consolidated statemenl of cash flows and the notes to the financial stalements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Stsndard applicable in the UK and Republic of Ireland Ojnited Kingdom Generally Accepted Accounting Practice). In our opinion, the financial stat8m8nls: give a true and fair view of the state of the group's and parent charitable company's affairs as at 31 March 2023 and of the group's incoming resources and application of resources, for the year then ended; have been properly prepared in accordance wrth United Kingdom Generally Accepted Accounting Practice" and have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011. Basis for opinion We conducted our audit in accordance with the Intemational Stsndards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical réquirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirem8nts. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern In audrting the financial statements, we have concluded that Ihe trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied. we have not identified any material uncertainties relating to events or conditions that. individually or collectively. may cast significant doubt on the group's or the parent charitable company's abilty to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevant sections of this report. Other information The other information comprises the infomiation included in the annual report other than tha financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconslstent with the financial statements or our knowledge obtained in the course of the audit. or othemise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detemiine whether this gives rise to a materlal misstatement in the financial ststements themselves. If, based on the work we have performed, we conclude that there is a material misstalement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinion on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of the audit: the information given in the Trustees, Report for the financial year for which the financial statements are prèpared is consistent with the financial statements. the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception In the light of our knowledge and understsnding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Report. We have nothing to report in respeGt of the following matters in relation to which the Companies Act 2006 require us to report to you if, in our opinion- adequate accounting reGords have not been kept by the parenl charitable company, or returns adequate for our audit have not been received from branches not vislted by us. or the parent charftable company's financial statements are not in agreement with the accounting records. or • certain disclosures of trustees, remuneration specified by law are not made; or we have not recelved all the infomiation and explanations we require for our audit; or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the Trustees, Report and from the requirements to prepare a Strategic Report. Responsibilities of the trustees As explained more fully in the statement of resF)onsibilities, the trustees, who are also the directors for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as trustees determine is necessary to enable the preparation of the financial statements that are free from material misststement, whether due to fraud or error. In preparing the financial statement, the trustees are responsible for assessing the group's and the parent charitable company's abilty to continue as a going concem. disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either Intend to cease operations of the group or parent charitable company, or have no realistic altemative but to do so.
Auditor's responsibilities for the audit of the financial statements Our oblectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue and auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audlt conducted in accordance with ISAS {UK) wlll always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate. thay could reasonably be expected to influence the economic decisions of user taken on the basis of these financlal statements. Irregularities, including fraud, are instances of non-compllance with laws and regulations. We design procedures in line with our responsibilities. outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which are procedures are capable of detecting irregularities. including fraud, is detailed below. Our audit was designed, after obtaining suitable knowledge and understanding of the Charitable Company and its operating systems, controls and culture, to include tests of detail together with supportive analytical procedures, to enable us to obtain reasonable assurance that the financial statements are free from material misstatements. The engagement partner ensured the audit team collectively had the required experience. knowledge and competence to undertake the planned work and identify any material misstatements due to irregularities. Our planned procedures included consideration of the work of seNice organisations utilised by the charity and the use of an expert for propety revaluations. From the work performed, discussions with management and the trustees and our knowledge and experience of the charity sector. we have obtained an understanding of the legal and regulatory framework the Charity operates in. Our audil included higher levels of work on areas where we considered there to be a higher risk of fraud or mitatement, including revenue recognition and areas where there is a risk of management override of systems and controls or where there are high levels of uncertainty regarding an estimate or judgement.
However. it is the primary responsibility of management, with the oversight of th8 twstees, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of fraud. A further description of our responsibilities is available on the Financial Reporting Council's website aL' https://www.frc.org.uk/auditorresponsibilities. This description forms part of our auditor's report. Use of our report This report is made soleEy to the parent charitable company's members, as a body, In accordance with Chapter 3 of Part 16 of the Companies Acl 2006, and to the parent charttable company's trustees, as a body, in accordance wilh part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audlt work has been undertaken so that we might state to the parent charitable company's members those matters we are required to state to them in an auditors, report and for no other Pu0$e. To th8 fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report. or for Ihe opinions we have formed. He18n Rumsey (Senior statutory auditor) for and on behalf of Ensors Accountants LLP Statutory Auditors Connexions 159 Princes Street Ipswich IP1 1QJ Date.. 22 September 2023 Pa e27
COMMUNITY AcfioN SUFFOLK CONSOLIDATED STATEMENT OF FINANCIALAcnvmES INCLUDING AN INCOME ANO EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestrlcted Fund5 Rwtrkl•d Total Futtds Fwds 2023 Total Fd5 2022 Oonatlons Othertrading a¢tivlties Inve5tment5 Chartt4ble activitles.. Grants recelydble TradlnR income Other Income 1.562 444.179 15.245 L194 371.6Z4 L379 444.179 345 398,7 234.380 3,565 1.455,624 1,120 394 4854A14 215[¥ 3,959 2.096,815 226,281 3,654 Totsl 1,097.721 1rt57,138 2,558 2.701,947 EXP*dr¢ Raisin8fund5'. Fundrai51ng and tradin8 Costs Charitable activities 417,668 705.209 417,668 2,101637 309.478 2,236.664 1.397A28 Totsl L12L877 L397,428 1520.305 2¥6,142 Net In¢omelltxptndlture 125.1561 59.710 34.553 IS5)5 Tnnsfors 19 Totsl mo¥em•nt In funds 125,1561 59.710 34,553 155N5 Rewnclllation olfunds Total funds brought forward as at l Awil 2022 1,439,007 L013.159 2A51166 2296J61 Totsl fvnd& ¢aNled fOrId •5 at 31 Mar<h 2023 1,4U.851 1.071869 2084719 451166 The atement of finjnrial actiwtles IrKludes all 8alns aj losses recognised in the year. All intomeand expenditure derivefrorn continuiryactiwtie5. The net Income and eXpeIure of thÈ paretttcharfty Is disclosed in Note 3. COMMVNrrY ACTION SUFFOLK Page 28
COMMUNITY AcfioN SUFFOLK CONSOLIDATED BALANCE SHErr AS AT 31 MARCH 2023 2023 2022 Notes Fixed as*ts Tangible a55ets Int3ble assets Inve5trnents Totsl Il¥ed •s5ets io li 14 963,720 7.065 3,000 973,785 98S.859 988,859 Currert assets Debiors Cash at bank and havd 15 292,318 1.581,709 1,874,027 6B,514 2.107.091 2.17S.605 Uabllllles Creditors.. amounts due wthln one year 16 1361,Tr331 1712.2991 Net currtnt assèts 1,512,9YI 1.463.307 Creditors.. am¢unts due after more than one year Totsl netass•ts 2,486,n9 2A52,166 Restricted funds Vnrestrl(ted fund5 19 I.OT2.869 1,413,851 1.013.159 1.439.007 Totsl funds 1486.719 1452.166 The thnanclal statements have been prepared in accordance with provisions appllcable to small cornpanie5 wlthln Part IS of the Companies Act 2006. The financial statements were approved by the Board of Trustees on 8 Septernber 2023 and siened on fits behalf by:_ Kèvln Ward Chair of Trustee Board Ben Matthews Truttee Company Number.. 08316345 COMMUNrrY ACTION SUFFOLK Page 29
COMMUNITY AcfioN SUFFOLK UNCONSOUDATED CHARITY BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Notes FIKed at$ Tan8ible assets Intangible assets Investrnents Total fixed •ssets io 963,720 7,065 985,859 12 13114 973.791 988,865 Current assets Debtor5 Cash at bank and hand 15 295,691 1.277.796 1,573,487 84.321 1.819.312 1,903.633 Ll•bllltl•s Creditors- amounts due wlthin one year 16 1149B741 1539,3801 N•t current assets 1,423,613 1,364.253 Total net assets 2.397,404 1353,118 Restricted funds Unrestricted fun(k 19 1.072.869 1,324,535 1,013,159 1.339.959 Totsl funds 2.397AO4 Z.353.118 The charlty surplus forthe year 15 £44.286 a5 di51osed in Note 3. The financlal statements have been prepared in accordance with wovi51ons applkable to small cgmpanles within Part IS of the Companles Act 2006. The financial statements were approved by the Bgard of Trustees on 8 September2023 and si£ned on Its behaw by:. Ke¥in Wayd Chair ofTrustee Board Ben Matthews Trustee Company Number.. 08316345 COMMUNITY ACTION SUFFOLK Page 30
COMMUNITY AcfioN SUFFOLK CONSOLIOATED STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31 MARCH 2023 Z022123 202112Z Cash flowsfrom operntlni actSvltles Net cash provided by I Iv5ed inl operating activities Cash flowsfrom In¥estln8 artlvltl•s Investment Income Purchase ot property. plant and equrpment Purchase of SofLware Applkailon Invèstment in Clrlcan LLP Net rash provided by investin¥ altIeS 1528,8661 008.586 15,24S 12,3411 19.4201 2,379 112.6001 3,484 110.2211 Cash flowsfrom fln•ndng artlvlttes New bank108ns 19,7561 Net cash wed flnan¢lnta¢llvltles 19,7561 Ch•n8e ID fash and ush equl¥alents In the reportlng period 1525.3821 588,609 Cash and cash equIvaleb atthe beglnnln8of ihe year 21 2,107,091 L518,482 Cash and c•sh e4u[val at ihe end of ihe year 21 1.581.709 2 107.091 Re¢oNlllatlon of net Income I (exd[ltI to nd tash flow from operatln8 ¥rtl¥ltles Net In£om• I l•xp•ndltur•l forth• reportlnl perknd Adjustments for: Depreuation chzrge5 Investment income (Increasel/Decrease in debtors Increasel (Detreasel Sn credltors 34,553 155,805 26,835 115,2451 1223,8041 1351.2061 25.920 2,3791 255,721 173.520 Net £a5h used kn r•per*I actmt IS28,8661 608,S87 ¢OMMUI•TY ACTION SUFFOLK Pago 31
COMMUNrrY AclloN SUFFOLK NOTESTO THE FINANQAL STATEMENTS FOR ThE YEAR ENDED 31 MARCH 2023 Comnyjnity ActiM Suffolk is a prale cempany limited byguarantee incorporited In En818nd and Wgl glstratlon numbÈr 08316345. The reglstered office is Bri8htspace, 160 HadlelBh Road, Ip5wkh, Suffolk, IP2 OHH. The 5vgnificant accountin8 pc¢lKies used in thè preparatlon ol these financial statements are.. lal Basls of affount1ngandnso1ldat0DTr The financi31 statements have been prered in aryordantÈ wtth Atcouniing and Reporting by Charitie5'. StbtÈmeTht of RecommÈnded PrartI 3p1¢3b1e to charities preparing theiraccounts in accordante wfth the Financial Reporting51andard applicable in the UKznd Republlc of Ireland IFRS 1021 leffettive l January 20191- ICharitle5 SORP IFRS 10211, the Finant121 Report1 standard appllcable in the UK and Republic of Irelond IFRS 1021 and the Compènles P&t 21X)6. CommunityArtion Suffolk meets the deflnltlon of a publlc benellt entity underFRS 102. A55et5 ad liabiltbes are Inltlally recognlsed at hlstorKal cost or transaction v31ue unle55 Otherwise stated in the evaTht accounting poIiLV nvte5. The financial 5tsternent5 are PSented In ¥edlfjgl£l and all values are rounded to the ne3re5t f. except where Indlcated. Ibl Groupllnandèl statemeb Results ol $SId1¥r)eS hgve been Included inthestatement of Fifiaficlal Actfvitles on a Ilne-by-line b•sls as th relate to tradiry¥ artivities. see note 4 for Indlvldual profit and1055 actounts. ThÈ rÈsults of the parent company are lThcluded In the (¢$01dttd StstÈmÈnt of Financlal Actlvltles and are set out In Trote 3. The lance sheetsof Sb$IdinQs have been tonsolidated on a line by line basls. As permitted by Companies Act 2(K)6. Serti0Tr408 the Statement of Flnanclal Activities of the parent ccmpany is not presentèd th these accounts. Icl GolngCon¢ern The trustees have considered the c£Paar¥j group's financlal strength, the contrarts and fvndin8 agreerneThts in place. its Portfolio of actlvltles and the relationships with funders. 'Ba5ed on this, the trv5tEe5 have Concluded that they have a reasonable XtttiOn, that the companyand 8roup will have adeqvate re50urcesto continuÈ In 0rational existence lor the foreseeeable future. being at leasttwelve months from the dateof signingthese financi31 staternents. Theywntlnue to adeptthe gn8 concern basis of accounung In preparln8 these fjnancial statements. COMMUNITY ACTION SUFFOLK Page 32
COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 {d) Company statu5 The charity is a company limited by guarantee. The members of the ¢ompany are the trustees named in the Tru5tee5' Report. In the event of the charity beinB wound Upi the liability in respert of the guarantee is limited to £1 per member of the charity. {e) Income Income Is recognised when the group ha5 entitlement to the tunds, any performance conditions attached to the Itemlsl of income have been met, it is probable that the income will be received and the amount can be measured rellably. Grants and donations are Tetognised when the group has entltlement to the funds. any performance conditions attached to the grants have been meL it 15 probable that the income wlll be received and the amount can be measured reliably and is not deferred. lfj Expendlture Llabilities are recogrbised as expenditure as soon as there is a legal or tonstructlve obligation committing the group to the expenditure, it is probable that settlement wlll be required and the amount of the obllgatlon can be measured reliably. All expenditure is accounted for on an a¢¢ruals basis. Costs of raislng funds are those Incurred in attratting grant and other fundin8 and those incurred in trading artivities that raise funds. Charitable activities include expenditure associated with ¢ommunlty seNices and include both the direct and indirect Costs relating to these actlvities. Support C05t5 include central functions and have been allocated to attivity Cost catÈ8ories on a basis consistent with the use of resources. Governance costs are part of support costs and include those incurred in the governance of the charity and its assets and a primarily associated with constitutional and statutory requirements. (gl VAT For VAT purposes the charity is partially exempt. The charity's irrecoverable VAT is treated a5 an expense and is included under the appropriate cast hÈadirtgs, under fundraising and trading costs and charitable artivities. COMMUNrrY ACTION SUFFOLK Page 33
COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL5TATEMENT5{CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Ihl MxedAagets and Deyedatlon TaAglble fixed assets are retcgnised at cost and deprellated on a stritght line basis over their e3tymit¢d useful lives follows.. Freehold txjildings Officeequlprnerst Computeregulprnent Fixtures and fthings 50 Years Syea 3 Years 15 Years FreeFKTrld Land Is not depretl•ted. liem5 olequipment are(apitalised wherethe wrchèse prke Includln8 VAT, exceeds£2.IKKI. Intan0e fixed assets are recognised atC05t aTrd dePvIted on 3 Stravdht Ilne basls overthelrestlm•ted SefUl l*es follow SoftwareApplkatknn 3 year5 At each reportin8 date thecharityassesses whethèr there Isany Indication of impairment. If suth IndIcatTr exists, the reco¥eraNe amount of the asset bdetemiined which isthe higherof its fairvalue le5S CtsSt5 to spll and itsvalue in use. An impèirment b$5 is recognlsed where the caryySngamouDt exceedsthe recoveratyle arrx)Lmt. ) Funds Funds tsIT int4)iWO ¢ate8orles,' restrfcted, wheretheir use i$8o¥erned bythe $he5 olthe entlty PrOdI thefunds orthe contrknjal term5 under which the funds are eamed and. ut1cted, wrthere no PrecondItions1Othe use Dfthe lunds otherthan thecharitable objectives of theor8•nlsatlon. FundsaretransfewTed from restrSctedio unrestr5cted funds astheybecomefreelromthe relevant restr(ttion5. 11 tsthe alm 0fthe(haryto malrstslnthe balarKe Df unre5trirted reser¥e5 at a level thatwould 8lve it iheabilty to ccrtin lunrtklnlthg 4)tlmesof majorfvndinB ch3n8e and to lThvest li proleEts forwhith only partLIl ihlrd pattyfundln8 Is av3il•We. I Investments Investments wn5iSt of a holdin8 * CirKan Lip and holdIn lfi sdIary companies and are Included atC05t, le55 pr¢Jv1on foT Itnpairment. IklCJ5h it ènd In hd ash at bankand cash in hand includes cath and shortterm hl8hty liquW Investm•ntswltha 5hcrt maturity of IODdaysor kssfrom the date olac4uk51tion or openin8 of the deposSt or slmllar atcownt. 111 Detrto Trade and other debtors are retognlsed at the SettMentaMountdue after any t¥adedi5COUrtt ¢)ffered. PrepayffKents arevalued at the 3mour•t prepaid net of at)ytrade dlscowts (Kje. Other receivab5 are measured knitially at fair value, netof traThsa(tlon costs. are measured subsequenttyatamortlsed cosr uyngthe effectfve InteSt method. lessany impalmient. COMMUNrrY ACTION SUFFOLK Poge 34
COMMUNIIY ACTION SUFFOLK NOTE5 TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 Im) Crediiors Creditors aTrd provision5 are re¢tsgnised where the group has a present obligation resulting from a past event that will probably result in the transfer of fvnds to a third party and the amount dueto settle thè obligatlon can be measured or estimated reliably. Short tem) creditors and provision5 are normally recognised at their settlement amount after allowln8 for any trade discounts due. Other financial liabslities are Measured ai fair valLbe. net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. In) Flnanclal Instruments The group only has financlal assets and liabilities of a kind that qualfy 35 basic financial instruments. Baslc financial instrurnents are initially reco8nlsed at transaclign value and subsequently measured at their settlement value. lol Penslon xheme The company set up a workplace pÈnslon scheme with Royal London in July 2017 and the company has complieil wlth the auto-enrolment pension rÈ8ulaiions. Penslon payments are charged to the Statement of Financial Arti*7ties when paid or due. (pl Taxatlon No char8e to taxation arises in the account5 of the commerclal irading subsidiaries. reflectrng the expectation that the taxable profits of the companies will be paid by gift aid to the charity withln 9 months of the year end, thus fully rellevlng the companie5 Corporalion Tax. 2. Judgements in •pplyin8 actountlng pollcles and sourtes ol estlmatlon uncertainty The trustees aTe requlred to make judgements. estlmaies and assumptions about the cbrrying amounts of assets and liabilitie5 that are not readily apparent from other 50urces. These estimates and lud8ements are tontinually evaluated and are based on historical experience and other factors considered relevant. Aciual results may differfrom these estimates. The Judgements, estimates and as5UrnPtIOn5 whith have significant risk of tauslng a material adjustment to the carrying amount of assets and liabilities are set out below.. The annual depreciatlon char8e for tangible assèis Is sensitive to changes in the estimated useful etonomk INes and residual values of the assets. The useful economic lives and iesidual values are re-assessed annuallv. They are amended when nece55ary to reflect current estimates, based on technological advancement, future investments. Èconomic utilisation and the physical conditlon of the assets. See note 10 for the carrylng amount of the property plant and equipment. and note Ilhl for the useful economle Ilves foreath class of assets. COMMUNrrY ACTION SUFFOLK Pagg 35
COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 3. Flnanclal ActIleS of theCh¥lty The firbancial actwitrES 51w)wn in the con501Hlated statement Ine5 those of the charftvs wholty owned svbsidiarie5a5 listed ID note 4. A summary ofthe financlal acti¥it*s undertaken bythe parent tharlty is set out below.. 2022123 2021122 InMm• Incominz rex)urce5 from- 141.560 2,089,914 3.959 122,394 2.323,097 3,654 Charitable Artlvltées Other Totsl Income 2,235A33 2W9,145 Expendllure Rèislng Funds Charitable A¢tivities 30.779 2,160.368 29.497 2,268,548 Total expendltu 2,191,147 2298,045 Net mobrmert infvnds loo Total Funds Al the beginnin8 of the year 2,353,118 1202.018 )vement in fund5 forthe year 44.286 151,IrA) Total Funds at the end of the year 2J97A04 2.553.118 Represented by Restrirted fvnds UnrÈ$thtted hjrtds 1.072,869 1.324,535 1.013,159 1,339,959 2J97.4)4 1.353.118 ¢OMMVNrrY ACTION SUFFOLK Pe 36
COMMUNITY AcfioN SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 4. Subsidiary Companies Thè charity owns 100% of the share capital of it5 trading 5ubsldiaries. which are all registered in England. The companies gift aid their laxable profits to Community Action Suffolk which is all unrèstricted funds. A summary of the companies trading res5 and capital and reserve5 is shown below. These results are consolidated into the group accounts. 8uslness Servlces at IT Servlces at DBS at C4S CAS Umlted CAS Limited ilmlted 03332778 04281770 02919237 Company registration number 202z123 Turnover Cost of sales Gros5 Profit Administrative expenses Operating Profit Intèrest receivable and slmllar Income Profit aftertsx 172,986 68,082 203.111 130,6201 1154.9691 37,462 48,141 35,3691 125,5071 2.094 22,634 172,986 {113,4751 59,511 76 59,587 2,094 22,634 Retalned Earnln8S At the beBinnin6 of the yèar Profit for the year Dlstribution- donation to parent company Retained earnings at the end of the year 70,110 59,587 165,1101 64,587 19,661 2,094 19,661 2,094 9,279 22,634 19,2791 22,634 Adminstrative expenses above include management charges of £10.379 for Business Services, £4,085 for IT Service5 and £3.927 for DBS Services to Community Action Sulfolk, the Charity. The net incoming resources reflerted in th• Statement of Financial Activities are as ftsllows.. 2022123 Operating Profit 59,511 22,634 The aggregate of the assets, Ilabilr(ies and funds was: Assets Liabilities 268,119 1203,5301 64,589 12.722 57,841 110,6251 135,2051 2,096 22,636 COMMUNrrY ACTION SUFFOLK Page 37
COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 4. Subsldiary Companies l¢ontlnuedl Buslness sery1$ IT Senfices DBS at at CAS at CAS Llmited Limited Umlted 03332778 04281770 02919237 Company reglstration number 2021122 Turnover Cost of sales Gross Profit Administrative expenses Operating Profit Interest receivable and similar income Profit after tax 175,183 68.224 128,217 123.9001 197,5311 175,183 44,324 30,686 1110,0851 124.6631 121,4131 65,098 19,661 9,273 12 65,110 19.661 9,279 Retslned Earnings At the beginning of the year Profit for the year DistributSon- donation to parent company Retained eamin85 at the end of the year 71,397 19,244 3,702 65,110 19.661 9,279 166,3971 119,2441 13.7021 70.110 19,661 9,279 Admin char8e5 above include management Charges of £10.525 for Business SeNi¢es, £4,071 for IT 5erylces and £2.512 for DBS Services to CAS the Charlty. The net incominB resources reflected in the Statement of Financial Activities are as follows.. 2021122 OperatinB Profit 65,098 19,661 9,273 The a8gre8ate of the assets, liabilities and funds was- Assets 256,102 21,067 40,002 {185,9901 11,4041 130,7211 70.112 19,663 9,281 COMMUNrrY ACTION SUFFOLK Page 38
cor4iMUNITY Am SUFFOLK NOTESTQThE FINANQALSTITEMEP•lS (coNnNUEDI fQR ThEYfARENDED31 WRCH 2021 luDds Funts L562 L562 A94 GrahtsAocd¥lÉbystratrykprtotr. lot¥1-(apa£YdsLsaboMyI 279,410 810,7fy) 9S1.5 t19.595 SÉ6,384 704979 145ts 514959 prty5-S1teClQ1IDnshW5j pirlnothlpj 73W5 12Q8)Y 41 459 Is IAdkns1nccffiÈbystr4tepnlW. prtDrft¥ I-41C9Pdnd5U51bl1kn VISE%dar ILQ.125 S7$7 93.757 7L023 7iQ Prforfiy3-5tiitEiKrekniknshlPS¥AI pirtnerthps 3fyJ L12 47,2ty) SW 224281 47J izoJ 2¥3 4.S6S 3,573 6. T47t4I6rJP£Wd T¢¥T cost50frn1Dgftdl'. IIV15 110.746 417.668 Fnyrtyi. Byildrapa¢tty d$tyInvCS sector PMY1. CcMmunty•nd 117.168 102A16 330. 154.824 651.756 PriN(W3.knte8 12E.937 7Pfj,651 15&792 416.435 BSI.r ),552 TOt41r¢S¢urtStrtdd 895.Cffj7 1.120.29 504.939 I520.3W 375,39B 15N.939 1,27C¢,465 1.213.W3 26mS 1.520.IC6 Inth¢¢urrthtpÈiW £l.a97N2#ofcharft1bl•athM(oStSV4rq5trfd1z022..£ll.l71I.Th&Mrthl5IrrfeStrSttel. ybldOf$pWrtCostSand0WthwlWre1rn•tsd bthttn8ov¢IhantÈ¥OtspPcCl5sfr knthetaLthb¢kw iup Totsl ab]cat4d 19.947 21740 othqr(05ts 79.965 26m5 IOIYOS DItECtuSÈ 26A15 Dltvav5E 461251 9)4.93Y SupprytfQhawbeona1DCitedtsrft$otbtSO[11tyM*rffe COMMUNrrY ACTION SUFFOLK Page 39
COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMEMtS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 6. Tota Group Exp¢nditur* {contlnu•dl stsff Other ¢o$ts Support C05t5 Totsl 202V22 2021122 Depreclatl¢>n Costs of raising funds.. Charltable artlvrties.. 103,010 143,285 1.800 61.383 309,478 Priorlty l- Build capaelty and sustainability in VCSE sector Prfjorfjty 2- Community and Voluntary Artion Priority 3- Strategic relationshlps and partnershlps 323.233 443,946 172.665 939,844 354.555 129.844 98,986 583.385 158.764 836,552 442,607 1,016,397 112,06S 383,716 713,435 2.236,664 Total sOurceS expended 939.562 1,159,682 1,8(K) 445.099 2.546,142 Support cost5 321,251 99.728 24,120 1445,0991 1,260,812 1,259,410 25.920 2,546,142 The breakdown of 5UPPOrt costs and how these were allocated between governance othersupport costs is shown in the table below Go¥ernance Other support Ttstal Ilorated Allocat40n b¥$l$ Staff costs Other costs Depreciation 19,523 20,106 301.728 79,622 24.120 321,251 Staff time 99.728 Direct use 24,120 Direct use 39,629 405,470 445.099 COMMUNITY ACTION SUFFOLK Pag• 40
COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 RCH 2023 7. Staff Costs 2022123 140. 2021122 The avera8e monthty number of employees durin8the period was: Administration Field Officers and Infrastructure SeNlces 48 52 55 Wa8es and salaries Social 5ecurfty costs Pension costs 1,137,798 91,972 39,182 1.268.952 1,128.124 36,363 40,618 1.255.105 4.649 1,058 1,260,812 Agency staff Costs Other staff lated costs 1.513 1.270,465 Other Staff related costs Inelude redundancy payments Of £1,51312022:£1,0581. All amtyjnts were paid in the period and are rects6nY5ed on the basls set out In accountlng poll¢y Ilfl. No. of employees whose total emoluments lextludin8 employer penslon costs) for the reportln8 perlod to fall vlthln e%h band of £10,0, from £60, upwards. 2021121 No. £70,000- £80,CQO No trustee receNed any remuneration in the current or previou5 year. Durin¥ the yearended 31 March 2023, out of pocket travel expense5 of £40 were paid to trustee$12022.. £351. Other thanthe above payrnentto trustees and tran5fer5 toihe 5ub5idiary companies as note 4 thÈre Yiere no related party transactions. The key managemeni personnel In the year recelved a total remuneratton <Jf £144,02212022.. £159.8371. COMMUNrrY ACTION SUFFOLK Page 41
COMMUNITY AcfioN SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONfiNUEDI FOR THE YEAR ENDED 31 MARCH 2023 8. Net IKIMning Resouros Total 202V23 Total 2021122 Net incomin8 resources are stated after tharging.. Depreciation of owned tangible fixed assets Amortisation on owned intan8ible fixed assets Remuneration of the company's aud0$ Ilnclusive of Irrecoverdble VAT) . audit of charity - audit of one subsidiary non-audit 3ervice5 24,480 2,355 24,120 1,8(K) 13,5 6,9CX) 2,340 io,iio 5,340 4.656 9. Taxation No Ilabllhy to corporation tax arises on the re5Ltlts reftected In these financial slaternents. The element relating to the charity qualifie5 for relief from corporation tsx under the Income and Corporation Taxes Act 2010, Sections 466 to 493. 10. TangNe Ilxed as5etsfor the 8r4up and ¢harfty Office twlpment Fixlures & flttln Freehold property Tcrtal C05t As at l April 2022 Addltlons Dlsposals Transfers As at 31 March 2023 154,989 117,471 2,341 1,184.330 1.456.790 2.341 18.2951 18.2951 7,970 154.664 12.600 132,412 120,5701 1.163.760 IASOA36 Depredalkn A% at l April 2022 Charge for the year On disposals Transfer As at 31 Marth 2023 154,989 383 18,2951 5.862 152,939 100,303 8,118 21S.639 15.979 470,931 24,480 18.2951 980 109,401 16.8421 224.776 487,116 Net bookvalue As at 31 March 2023 1,725 23,011 938.984 963,no As at 31 March 2022 17.168 968,691 985.859 Included in freehold property is land of £450,00012022.. £450.0001 that is not depreciated. CJrfn8 2021n2 8ri8ht5pao was valued by Fenn Wrlght at £1.120,000 and the Kirkley Centre at £650.0. COMMUNrrY ACTION SUFFOLK P899 42
COMMVNITY ACnOM SUFFOLK IIOTESTOIHEFIWANCVsL5TAIEMENTSICONllMJFoI FOAMIURENDED3IA14RCH 2023 11. aHetsforthevoMp ApPi¢10r1 T+xal A% atlW12022 9.420 Owsa 14B2 AsbtlAth12022 fBEtsrthEyear dI¥r M¥cth2023 Srtou I3S5 155 7,75$ A%4tS1 MwthZOIS ?M65 As¥l31 hfjèrch2021 Txal AsatlAw420 ditti 9A20 As¥t lppril 2022 Chryforthevta IdSsa A%t31 M•rthlQ13 ZJ55 115S 2J55 A%¥131 rth1¢13 t31 Mivth2022 Trt Asri4rri12012 Th2£htMp ho4di IC•J%Dfth¢sknre<¥t•lofr. 5ine555eMcp5*CA5 se1(15 ¥rCASbmQed DBSèt¢ASLlmwd 14. Oth¥ In¥e¥biiefitsi0riW0up¢hrtty T+X)I Tatal 2012123 2021121 AsatlW12022 YiniZOIg120thech3rttylnvesteJlnarfrw LLP COMMUNrrY ACTION SUFFOLK Pagg 43
COMMUNITY AcfioN SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENOED 31 MARCH 2023 15. DebtOT5 Group Charlty zozinz 20Z2123 2021122 2022123 Amount5 falling due within one YEar- Trade debtors Prepayments and accrued incorne Amounts owed by subsldlary undertakln8S 271,757 20,561 37.051 31.463 231.273 19.312 45,1 18,101 26.580 39,640 292,318 68,514 295.691 84,321 Induded wSthin the Charit¢5 Irade debtors ts the Q4 subsidary mangement charge5. Thi$ amounted to£l.663 Buslness Services at CAS Ltd, £901 D85 èt (AS Ltd and £1,259 for IT Service5 at CAS Lld. 16. Credltors: Amo¥MS falllngdue wiihln oneyear Group Charfty 2021122 2022123 2021122 2022123 Trade creditors Other creditor5 Accruals and deletted income TaxaliDn and social security payable Amounts owed to subsidiary undertaklngs 46.116 164,887 I22,3 27,997 104,593 149.387 435.8S8 22.461 23.477 13.732 84.668 27,997 93,083 15,873 402,406 22.461 5,S56 361,093 712,299 149.874 539A80 Deferred ineome Comprfses Group Charfty Deferred Income at l April 2022 Amounts released to incorne earned from Charitable actlvllles Amounts deferred in the year Deferred income at 31 March 2023 407.575 1407,5751 64,142 64.142 382,046 1382.0461 58.991 58,991 COMMUNrrY ACTION SUFFOLK Page 44
COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 17. Financlal Commitments Commitments under operatlng leases At 31 March 2023 the gTOUP had future minimum lease payments under non-cancellable operating leases as follows: 2022123 2021122 Property leases Not later than one year Equlpment leases Not later than one year Later than one year and not later than five years 15,467 23.201 15,467 38,668 Totsl Equipment lease5 38,668 54,135 Capit?1 Cornmbtments At 31 March 2023 the group had capital commitments of £0 (2022.. £1,140) in respect of a software appllcation and licence contracted but not completed. 18. Pen51on arrangements Contributions to the company workplace pension scheme were made in respect of staff. Pension costs are charged to the Statement of Financial Activities when paid. The pension charge for the year amounts to £39.18212022'. £40.6181. Contributions amounting to £6,51712022: £5,890) Wre payable to the scheme at 31 March 2023 and are included within creditor5. ¢OMMUNrrY ACTION SUFFOLK Poge 45
COMMUNITY ACTION SUFFQiK IIOTISTO FINANQALSTATEMEIITS ICOIIIJUEDI FOR THEYW¢ENCW31 M¢M20Z> 19. ItKbkW Amd5.2iin Rewnu IAp42011 DE 45,31 4A54 Pfth¢b.AtyeTrLSt 1(thrythnthVNtyFUr- 4.933 Prche aiin¥¢Sbrtrt-5uffVlkCountyrl NEwWW5DrtyNe51rneMPartnerthW s0> 1591 9.887 21A32 IL&21 15201 10.73D ¥07l 5L059 29. 375mO ty505 1303J49i 1203.6781 IOlJ51 10.673 commu5•rt.SUffr4kCotyC0Vrn(I SEr¢¢tyrw?Nd5UPPort.rffQlltsJrty 10,262 11ts.2621 YoUthY4orklrnlW.SutkCohlfycwI sv0rths Ext>JffolkkndYouihWork MenJSthed5 23.404 5.910 SJ25 4236 sty) 3.500 138.S90 110.764 i•lnUtylrtvaEtttOr I.482 810.760 233.931 4.398 IU231 dwpptsrt 126.648 180.3841 10.yyi 46,164 4m4 PthUP-EaItSkctsII PÈCO 11.5C 19.rn 110,6181 4359 13,449 Nètl¢n4 Ltyt¢ryCwnmwThWFuf 29.023 50163 132.7811 plonI1 LottoryComrnuntyFur 176.aoii 14J591 245JU .827 123.454 26339 14,4851 112851 YowsLeidwship- Le6p¢yFuftd5 la93.) 272.453 CorntnvntyFvThdaDdESFeu1Wkn8BHr pportun1t& 5ulttll NorthEa51 E55eK¥UE£p•l•tshl Rurnl 330 27.095 11752 453.186 45.fjDD 1469.9721 35D 367 113.3851 14.75DI VrS£thÈr8thdÈsPartrgh1P. WAKA InformidonP?rtnwthIp.Sff(d 4.750 3J66 AVArd$Furs.ylrX¥¥Or0FS L500 pirtfftÈrsNps Sts4.426 152120 50.457 550A41 3Y.187 166? 115.130> 17861 379.VY? 77281 471134 11&91S) 116x1721 Tot 947.67$ Im,S56 trar&e1rtJtoJr*luf0rtht l¥rtThetsansfor¥fftouThtedtoÉ4.3S9. COMMUNrrY ACTION SUFFOLK Pag8 48
COMMUNITY AcfioN SUFFOLK NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2023 19. Restrlrted Funds l¢ontlnuedl The re5trfrted funds detèSled on the precedln8 pa8es aye to beappliedforthe specific purwses a8reed wilh thè respectlve funders or donots. The restritted revenue funds coverthethree main areas of the charitws foeus= Priorfty l- Build capautyand susta1nabll¥ In VCFSE Sector. Priority 2- Cummunlty and VoluntaryActlon, Priority 3-5trategic relatW5hlps and partnershlps. Frther detslls of these artlvltles are induded in theTruslees' repvTL 20, Analys1$ of Mi assets betweenluDds 202¥25 Unwe51rfrt•d 2022123 Restdctsd 202z123 Total fjroup Tanble fixed assets Intsngible fixed a55ets Investrnents 523.318 7,065 3,0fy) 880,468 440,402 963.720 7.065 3JMIO 1S12.934 Ètcuvrent assets 632,467 Total 1.413.851 I7&869 1486.719 Chity Tèngible fixed a55ets Investments Net current assets 523.318 440.402 963.720 3,006 1,430.678 798,211 631467 Total 1324.535 1,071869 2,397.404 202V22 (knrestrlcted 2021112 Rstrirted 2021122 Totsl Group TaThble fixed assels Intangible fixed a55ets Investments Loan Netcurrent assets 529,541 456,318 985M59 3.000 9C*,466 556.841 L463307 I.439,7 1.013,159 ZA52.166 Charity Tangible ffixed a55ets Investments Net current assets 529.541 3.CPJ6 807.412 456,318 93559 556,841 1,364.253 Trtal 1.339.959 U113,159 2.353,118 COMMUNrrY ACTION SUFFOLK Page 49
COMMUNITY ACTION SUFFOLK NOTES TO THE FINANaAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2023 2LAn•lysl$of thanz•s In debt Oth*r non- cash changes At 31 Marth 2Q23 At l Aprll 2022 Cash flows Cash and equlvalents C3sh Overdrafts 361.923 IIA88 37YAII Cash equivalents 1,745,168 2.107,LY31 1536.8691 1525,3821 1.208.299 1,581.709 Borrowin£s Debt due wTrthln one year Oebt due afterone year Tal 1107,091 1525,3821 1.581,709 22. Related party transa¢tlons In 202V23 the following transacttons took plxe between the Char and its wholly owned subsldlary companSes'. 20W23 2021122 Donatlons to Charity Cost recharges & fees from the charityto subsidiary companles 94.050 30.779 89,343 29,497 The amounts owed ttylfrom the charity bylto the subsidiary ¢on)panies at 31st March were.. 2022123 2021122 Buslness Services @ C45 Limited IT Services at CAS Limited D8S at CAS Limited 15.978 8,398 20.731 19,469 IS.SS61 20,171 23. Gov•rnm•nt 8rants Income from govemment Brarits comprlses 2022123 2021n2 Grants supporting general charItae actfvitles Grants supporting speciflc actlvlties 787,318 398,786 887,501 404.849 Included within the above are Covid grants a5 follows: Retail, Hospitality and Leisure 8rants 18,173 COMMUNITY ACTION SUFFOLK Page 50
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