COMMUNrrY ACTION SUFFOLK ANNUAL REPORT AND FINANCIAL STATEMENTS 2023 2024 Year ended 31st March 2024 A company limited by guarantee. registered in England No. 08316345 and a Regislered Charity No. 1150501
ACTION CONTENTS Reference and administrative details of the charity, its trustees and advisers. Introduction from the Chair of Trustees. Message from the Chief Executive. Trustees, report 29 Trustees, responsibilities statement. 31 Independent Auditors, report. 37 Consolidated Statement of Financial Activities. 38 Consolidated Balance Sheet. 39 Charity Balance Sheet. 40 Statement of Cash Flows. 41 Notes to the Financial Statements.
ACTION THE FINER DETAILS Charity Registration No. 1150501 Company Registration No. 08316345 Registered Office Community Action Suffolk, Brightspace, 16 Hadleigh Road, Ipswich, Suffolk. IP2 OHH Patron Clare, Countess of Euston - Lord Lieutenant of Suffolk Chief Executive Hannah Reid MEET OUR TRUSTEES Chair- Mr Kevin Ward Director and Chair of CAS subsidiaries - John Shaw Ben Matthews- Appointed 1611112017 Mike Locke- Appointed 1911112020 Ashley Smith - Appointed 1911112020 Mehmet Duzgun - Appointed 0310312023 Charlotte Bate- Appointed 0810912023 Rhiannon King- Appointed 0810912023 lain Dunnett, Trustee & Director of Subs-Appointed 1711112022 Andy Wright, Trustee & Director of Subs-Appointed 0310312023 Brian Parrott- Resigned on 0410712023 Baroness Ros Scott- Resigned on 0810912023
ACTION EXECUTIVE TEAM Chief Executive Hannah Reid Director of Operations Sarah Lungley Director of Innovation and Business Development Sam vinYardOneS AUDITORS Ensors Accountants LLP, 159 Princes Street, Ipswich, Suffolk, IP1 1QJ PRINCIPLE BANKERS Barclays Bank PLC,1 Princes Street, Ipswich, Suffolk. IP1 1PB SOCIAL MEDIA @CASuffolk Community Action Suffolk @CommActionSuffolk in community-action-suffolk *rhisisC4S 1nfo@communityactionsuffolk.org.uk www.communityactionsuffolk.org.uk Wekom• Sam
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FROM THE CHAIR I can't start with time flies again, but it really does. We're through yet another year where both as a country and county we have seen some quite dramatic changes. The lack of money throughout the systems and the challenges of the cost of living crisis are still there. Terrific work has been done and I'm again proud of how CAS has worked hard with other local and national organisations to tackle the challenges faced by so many. However, the real impact on budgetary cuts is arguably yet to be seen and it is a great concern to many as to how this will affect the VCFSE sector. Hannah Reid and her team are settled in and doing a fantastic job, increasing and improving collaboration within the sector and local geography. We truly believe that the best way forward as a county, and indeed as a country, is to pull together and forge alliances. If we play to our strengths and strive for that continual improvement and progression towards a better future for everyone across the county, we maximise our chances of success. 66 Challenge, Changes and Success. 99 Funding will be a big focus for us and many in the sector through the next year and beyond. We will all be affected by cuts at a local and national level. At CAS we are working towards more innovative ideas and we continually look to support others in the sector who are striving to look at new and different ways of achieving their goals. Again, collaboration is likely to be a key factor for the whole of the VCFSE sector in tackling this daunting challenge.
ACTION Finally, I would like to extend some thanks. First, to everyone out there who has given up their time and expertise to volunteer for their community. Whether it's for a charity, local sports club, village hall, religious community or for a friend or neighbour, you're wonderful and we would love to see your efforts emulated by all - alone this would make a massive difference to the challenges we face in Suffolk. Second, I would like to thank Hannah Reid and her team for their ongoing work and amazing efforts to lead the way in both Suffolk. but also nationally. Hannah has had a great first year and wisely built on the impressive work that has gone before her. Third, I would like to acknowledge and thank the board of trustees. We have a brilliant team of individuals with a variety of skills and personalities and without exptiOn, they all add a huge amount of value, challenge and support. The team is always forging together and striding forward. I couldn't be more proud to be Chair of such a great organisation. evin WarJ-Ck fT I airo rus ees 66 Thank you to everyone out there who has given up their time and expertise to volunteer for their community. 99
FROM THE CHIEF EXECUTIVE I'm delighted to present my first Annual Report as CAS'S Chief Executive. What a year it has been! The breadth and depth of the activity that takes place here at CAS each year in our quest to support Suffolk's Voluntary sector, never ceases to amaze me and I'm immensely proud to lead a team of people so dedicated to the work we do and the myriad of organisations and groups we support. The environment in which we all operate as Voluntary sector organisations continues to throw challenges our way. Funding instability, volunteer shortages and increased demand for services, requires ever increasing resource investment and for many, that has been in short supply again this year. At CAS. we have seen our fair share of change during this year- we have said goodbye to some fantastic colleagues and welcomed new members of team, we've begun reviewing our current strategy and adapted activity to address need where required and, as is often the case in the Voluntary sector, we've seen some key projects come to the end of their funding and become community legacies. But our core function as a Local Infrastructure Organisation always remains the same we continue to drive forward local volunteering and community action, we continue to support capacity building and organisation development in VCFSE organisations, we continue to lobby and influence those in positions of power locally and nationally. and we continue to advocate the importance of collaboration and partnerships - and in doing all this, we continue to strive for aspirational growth of a Voluntary sector in Suffolk that is absolutely essential for our communities. I'd like to thank CAS staff and trustees for their overwhelming support during my first 12 months in role and for all they do on a daily basis to ensure we deliver projects and seNices to the highest standards. I hope you enjoy reading the report k R,,d- Ck,.f E I xecL4 ive
ACTION COMPLIANCE The Trustees of Community Action Suffolk {CAS), (who are also directors of the charity for the purposes of the Companies Act) present their annual report together with the audited financial statements for the year ended 31 March 2024. The Trustees confirm that the annual report and financial statements of the company comply with 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. THE PUBLIC BENEFIT The Trustees confirm that in exercising their powers and duties they have complied with the duty in Section 17 of the Charities Act 2011 , to have due regard to the Charity Commission'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 strategic priorities.
ACTION WHO WE ARE AND WHAT WE DO Community Action Suffolk (CAS) is an infrastructure organisation that supports the Voluntary Community, Faith and Social Enterprise (VCFSE) sector in Suffolk. CAS provides services, activities, and projects across the whole of Suffolk and employs 49 members of staff operating from hvo 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 sector, health sector, New Anglia Local Enterprise Partnership, and the Police. CAS'S charitable objective as set out in the company's Memorandum of Association adopted on 3rd December 2012 is to promote any purpose that is charitable under the laws of England and Wales, without limitation promoting the voluntary sector in Suffolk. CAS'S mission is to 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 to build capacity and sustainability. To stimulate and develop impacfful community and voluntary action. To create and maintain influential, equitable and beneficial relationships between 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.
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ACTION Build capacity and sustainability in the VCFSE Sector We have achieved COMMUNITY BUIL NGS PRO-HELP Users registered on the YourHaLL site for the period APPLY 236 32 ProHelp appLications recieved Unique hits/visits to the YourHall site 13,200 applicants to professional support matched. 25 Purchases via the CAS online shop 46 QUALITY FRAMEWORK Organisations worked with towards achieving QuaLity Standards Organisations registered and downloaded the CAS Healthcheck Organisations achieving I the Quality Standard during the period DOWNLOAD FINANCIAL SUSTAINABILITY 92 3,403 ',,,,.. new users registered for the Funding 4 Suffolk portal during the period l Funding4 Suffolk portal Funding searches performed on the Funding 4 Suffolk portal 36,940 io
ACTION TRAINING AND EVENTS 1,430 Training course and events delivered 67 Participants attended Training & Events 131 Training course delivered 875 21 Closed courses delivered to VCFSE organisations Learners supported NETWORKS AND CONFERENCES SAFEGUARDING 59 Networks hosted. 48 Organisations received bespoke safeguarding support Individuals attended networking events 401 34 Safeguarding courses were Conferences delivered ffOJ delivered Individuals in total attended Safeguarding courses BUSINESS SUPPORT 570 Individuals supported Organisations supported 121 li
ACTION TALKING ABOUT CANCER TOGETHER (Jan to March) Organisations engaged with the project 32 Meetings attended to support the project Trial workshop delivered •0• Talking About Cancer Together is a 3- year Macmillan sponsored project, within Community Action Suffolk. The aim is to encourage conversation and draw awareness to the difficulties around talking about cancer, whilst highlighting the support services within Suffolk, both for cancer and non-cancer related issues. In March 2024 Nellie our Talking About Cancer Together Support Officer facilitated a trial workshop. The workshop used specially designed discussion cards which were used to open up safe conversations about Cancer. This successful trail means that this format can be shared with the VCFSE sector to support open discussions. CAS staff take part in the trial workshop Nellie Kumar. Talk About Canr Together Support Officer 12
ACTION Stakeholder comments 66, become overwhelming. This affected our confidence. Input from Community Action Suffolk helped us to be courageous and take action to change this. 99 66 Safeguarding Thank you for your time this afternoon- our long phone call was invaluable in helping us ensure that our Village Hall Safeguarding is in robust shape. The resources you've sent and signposted are just what we need - in fact we feel we have struck gold in finding you - and it's great to know that you are there if we need further support. We shall undoubtedly be in touch again in the near future! 99 66 Quality Standard I think it is a brilliant tool. What I love about the Quality Standard is that we meet a standard but more importantly we have a clear process to follow that enables us to see what we have and our gaps. I feel l am working with a secure partner with CAS. The Quality Standard, your support, the example policies and procedures make it the best £500 any organisation can spend 99 Knowledgeable Interesting Useful Value Friendly Supportive Professional 13
ACTION LOOKING BACK ON... Funding4Suffolk 66 The portal has lots of information including what the grant will and won't fund 99 In January 2024 our Financial Sustainability Officer, Andy Cooke was thrilled to visit Kelvin Silburn and his colleagues at Riding for the Disabled (Woodbridge & District Group) who was one of the many recipients of funding after using the Funding 4 Suffolk portal operated by Community Action Suffolk. We wanted to find out how Funding4Suffolk helped them. What do you use Funding 4 Suffolk for? The majority of our grants are for running costs, we subsidise everything we do. A lot of it is just us making sure cost doesn't become a barrier to participation. It would be terrible if our costs turned people away. There is an endless conveyor belt of things we need and to replace. We use the Funding 4 Suffolk portal to search for the grants we need to cover these very specific costs. 11 Kevin Silburn. RDA (Woodbridge & District Group with Andy Cooke from CAS How does using the Funding 4 Suffolk portal help find the right grant for you? The filter function is really useful to us. Grants are very specific in what they will fund and with the variety of needs that we have it is really helpful to be able to quickly find the grant that will meet our needs. We use the portal to shortlist for grants to make sure we find the grant that we can meet the criteria for. The funding alert system is also helpful to make sure opportunities are not missed and the fact that it is free is vital. Funding 4 Suffolk is a completely free portal allowing those who use it easy access to hundreds of grant options. 14
ACTION To stimulate and develop impactful community and voluntary action. VOLUNTEERING •i• New volunteer opportunities registered on Volunteer Suffolk. Number of organisations registered on Volunteer Suffolk. Organisations supported to develop their volunteering policies and practice. 380 Iio No. of volunteers registering an interest in a volunteering opportunity. No. of interests registered for volunteering opportunities on Volunteer Suffolk. 443 RE818fER 599 Number of learners attending volunteer training andlor workshops Volunteering Campaigns. 258 Volunteer Suffolk is a free pLatform which allows Volunteer Managers and Coordinators to advertise their volunteering opportunities across Suffolk. It aLso allows potential volunteers the ability to search for the most up to date volunteering roles in their area. Administered by our Volunteering Team, Volunteer Suffolk is a great resource for supporting volunteering in Suffolk. www.volunteersuffolk.org.uk 15
RURAL HOUSING Surveys and site identifications completed 46 Affordable new homes buiLt for local people. Representations at meetings 14 GOOD NEIGHBOUR SCHEME Schemes active and 44 MEN'S SHED COMMUNITY FOOD TEAM Men's Sheds operating around in Suffolk Men's Sheds under development 117. Total meetings either face to face or online VCFSE 371? 216 .Different VCSFE organisations, parish, town. district and town councils represented in membership. NebNork members 16
ACTION PHT LOCAL CONVERSATIONS i / Engagement with young people in Haverhill to hear their voice about what matters to them 732- Young people participating in Kirkley Youth Voice No. of individuals participating in the Local conversations: Kirkley 500 659 YOUTH FOCUS Training sessions facilitated People connected to the youth focus network <318 Interactions. phone calls, 1.1 support East Suffolk Rural Youth Project Consultations with young people completed 40 Network meetings attended 17
ACTION Parent and Child Groups New groups supported 37 Showcase event attended by over 20 Early Years professionals Existing groups visited LOOKING BACK ON... Early Years in Suffolk Showcase Event In December 2023 Our Community Development Officer for Parent and Child Groups, Sarah Pink hosted the Early Years in Suffolk Showcase Event in Ipswich. The event was attended by 20 Early Years Professionals and included a host of incredible guest speakers. 18
To create and maintain influential, equitable and beneficial relationships between the public, business and voluntary community and social enterprise sector. CAS COMMUNICATIONS 153,779 http:// Page views on CAS website SOCIAL MEDIA Followers Impressions f 3182 0 1012 . f .,,,,, in 45,453 11002 X4074 .@. 84,083 CAS NETWORK AS OF 31ST MARCH 2024 IT SUPPORT 2163 t upby 264 294 19 Organisations 212 Queries resolved from VCFSE sector . Customers Website training sessions delivered 3695 upby Websites hosted Indivduals 497 362- 19
ACTION Suffolk VCFSE Leaders meetings Research State of the VCFSE Sector Executive Summary published VCFSE Leaders meeting 11 Rural Services Survey Summary and Full Data Set published Number of contacts Climate Change from VCFSE organisations for advice/ support Digital Number of organisations receiving digital training andlor support as a way of promoting services and improving web presence Links made with specialist organisations LOOKING BACK ON... 171 Marketing Information and Networking Event In March 2024 we hosted an information and networking event for our marketing colleagues in the VCFSE sector. We were joined by broadcaster Nic Pandolfi who discussed social media use in the sector. Delegales al the Marketing information and nelworking event Our Chief Executive Hannah with our guest speaker Nic Pandolfi. 20
ACTION To develop CAS as a sustainable and essential business in Suffolk, driven by continuous improvement and innovation. Structure, Governance and Management Constitution 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 charity for the purposes of company law. None of the trustees have any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of winding up. Appointment and election of Trustees There must be a minimum of three and no more than fifteen Trustees. Trustees can stand for two consecutive tems 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 term. Trustees are recruited 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 them of their responsibilities and obligations under charity law. Each year all trustees review and update any declarations of interest and this is a standing item on all trustee meeting agendas. Our Chair of Trustees Kevin Ward th oijr Chief Executive Hannah Reid. 21
ACTION 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 Trustees 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 meeting four times a year reporting into the main board. These are: Finance and Audit Committee Programmes and Services Committee People, Culture and Inclusion Committee The Trustees are responsible for agreeing the overall strategy of CAS. The day-to-day operational responsibilities of CAS are devolved by the trustees 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 enhancement of £1,937.50 (FTE) in January 2023. The next pay review was in April 2024. 22
ACTION Related parties CAS currently has three 1000/0 owned trading subsidiaries with the specific purpose to generate income for the organisation. These are Business Services at CAS Ltd, DBS at CAS Ltd and IT Services at CAS Ltd. Business Services at CAS Ltd has been audited in 2023-24 . The financial results of the trading subsidiaries are set out in note 4 to the financial statements. Risk management A strategic risk register is maintained and updated monthly by the Executive Team and is reviewed quarterly by the trustees. Major risks have been reviewed and procedures established to manage and monitor them. At March 2024, the top risk was: Highest risk as off 31st March 2024 Lack of income growth from traded services through subsidiaries. Actions to address the risk Quarterly performance reviews. Increased detail of Management Information (MI) for in-depth trend analysis. Marketing plan review and marketing campaign to promote products and increase profit. Increase awareness amongst CAS charity staff. Director of IBD to review and develop subsidiaries Business Plans. 23
ACTION 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 "invested" and subsequently no professional investment advisors are engaged by the charity. Reserves policy The Trustees have ensured that the Reserves Policy is fit for purpose and meets the requirements of the Statement of Recommended Practice for charity accounting (FRS 102) and in addition have considered the Charity Commission's guidance on the matter. The reseNes policy focusses on the level of free reserves. Free reserves are defined as unrestricted funds less: mounts not readily realisable (fixed assets) - £516k mounts to cover leases- £46k Amounts to cover future building maintenance - £90k mounts to cover sustainable income growth - £180k Amounts to cover Organisational Development- £100k mounts to cover an orderly wind-down of the Charity should this be required - £255k 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-term 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. 24
ACTION Unrestricted resereS will aim to be maintained to stabilise and invest in the strength of the charity. The unrestricted fund balance is £1 ,386k (2023: £1 ,414k) and free reserves are £199k (2023: £176k) (after designating funds to cover the amounts listed above) against a target of £181 k (2023: £176k) which equates to 3 months running costs of the charity. A breakdown of reserves between fixed and net current assets can be seen in note 20 to the accounts. Financial Review As for many charities ongoing financial sustainability is a challenge. Regular monitoring and effective financial management during the year meant that we performed as planned with a small unrestricted deficit. The Statement of Financial Activities (SOFA) on page 36 shows an overall deficit for the year of £203k compare to the surplus of £35k in 2022123. There is a net deficit as planned of £28k in unrestricted funds. Total income has decreased by £470k to £2,085k from £2,555k in 2022123 Resources expended were £2,287k from £2,520k which is a decrease of £233K. Total Reserves at 31 March 2024 are £2,284k (2023: £2,487k) of which £1 ,386k (2023: £1 ,414k) is unrestricted and £898k (2023: £1 ,073k) represents restricted funds. CAS has a 3-year budget for 2023 - 2026 along with a sustainable business plan for the same period. The organisation's cash balances at 31 March 2024 stood at £1 ,536k and are forecast to remain positive. The trustees are therefore happy the charity is a going concern. 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. 25
ACTION Looking forward 2024 -2025 CAS'S current 3 year strategic plan comes to an end in March 2025 so 2024 will see a review of the current strategy and writing of the next as we prepare to develop our sustainability focus and income diversification further during 2025-28. Leading by example to model sustainable business planning will be a key part of the strategy going forward with further SepICe development, trading growth, and new areas of collaboration with the private sector to benefit both CAS and Suffolk's wider Voluntary sector. During the year, we will also begin collecting and reviewing data for our next State of the Sector Report to be released in early 2025. Much has changed for the sector in the least 4 years and this key report will help to inform service development and also act as a key data tool for system partners to inform their own strategies and plans in 2025126 by increasing understanding of the challenges the sector faces. Ik Hannah presents an award to one of our very worthy winners at the 2023 SuffoLk Community Awards. A river trip, all part of our Employer Supported Volunteering Taster Session held in September 2023 CAS staff have enjoyed more frequent opportunities to come together in person. #ThislsCAS 26
ACTION Thank you to our Funders. Funder Projecu Service Core Grant, Suffolk Youth Focus, Foodbank Support, Early Years Development, Ukraine Community Support, ABCD Network and Development, Climate Change. Suffolk County Council gsuffolk County Councll Babergh and Mid Suffolk District Councils Core Grant, Foodbank Support Ipswich Borough Council Core Grant IPSWICH )NOLltsH i0lIL Rural Proofing, Community Partnerships Development, Youth Development, Volunteer Pathways, Parent Child Group, Holiday Activity Fund, Warm Rooms. East Suffolk Partnership East Suffolk Partnership EASTSUFFOLK The National Lottery Community Fund Suffolk Good Neighbour Network, Suffolk ProHelp COMMUNITY FUND 27
ACTION Funder Projecu Service Action with Communities in Rural England Rural projects and services COWJNMES Department for Environment Food & Rural Affairs Rural projects and services MHCLG via NAVCA navca Partnershi) VCFSE Emergencies Partnership West Suffolk Alliance VCFSE Health and Engagement Lead SUFFOLK ALLIANCE= ubotrnc4¥lc p-4ic¢ West Suffolk Council West Suffolk UKSPF IXVILLIIIG Coundl Macmillian fftACMILLAI4 Talking About Cancer Together East Suffolk Council Rural Business & Community Hub Fund, Foodbank Support. EASTSUFFOLK 28
ACTION Trustees, Responsibilities statement for the Year Ended 31 March 2024 The Trustees (who are also directors of Community Action Suffolk for the 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 the Trustees to prepare financial statements for each financial year. 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 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 these financial statements, the Trustees are required to: Select suitable accounting policies and then apply them consistently. Observe the methods and principles of the Charities SORP (FRS 102). State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements. Make judgements and accounting estimates that are reasonable and prudent. repare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 11 29
ACTION 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 the financial 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. Each of the persons who are trustees at the time when this trustees, report is approved has confirmed that: So far as that trustee is aware, there is no relevant audit information of which the charitable group's auditors are unaware. That trustee has taken all the steps that ought to have been taken as a trustee 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 integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In preparing this report, the Trustees have taken advantage of the small companies exemptions in Companies Act 2006 s415a. This report was approved by the Trustees on 5th September 2024 and signed on their behalf by evi B.. Mall ews Kevin Ward Chair of Trustee Board Ben Matthews Trustee 30
ACTION 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 company") and its subsidiaries (the "group") for the year ended 31 March 2024 which comprise the consolidated statement of financial activities, the consolidated balance sheet, the parent charitable company balance sheet, the consolidated statement of cash flows and the notes to the financial statements, 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 Standard applicable in the UK and Republic of Ireland (United Kingdom Generally ACpted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the group's and parent charitable company's affairs as at 31 March 2024 and of the group's incoming resources and application of resources, for the year then ended" have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with the International Standards 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 requirements 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 requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 31
ACTION Conclusions relating to going concern In auditing the financial statements. we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, 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 ability 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 concern are described in the relevant sections of this report. Other information The other information comprises the information included in the annual report other than the financial statements and our auditorfs 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 infomation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 32
ACTION 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 prepared 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 understanding 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 respect of the following matters in relation to which the Companies Act 2006 require us to report to you if, in our opinion: adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or the parent charitable 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 received all the information 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. 33
ACTION Responsibilities of the trustees As explained more fully in the statement of responsibilities, 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 internal control as trustees determine is necessary to enable the preparation of the financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the group's and the parent charitable company's ability to continue as a going concern, 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 alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives 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 an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will 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, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. In planning our audit, we identify and assess the risk of material misstatement within the financial statements, whether due to fraud or error. In assessing the risks, consideration is given to the control environment (including trustees, and management's own processes for identification and risk assessment) as well as the nature of the entity, the sector in which it operates and the underlying 34
ACTION performance. Consideration is also given to the attitudes and incentives of management to commit fraud, with specific procedures planned and performed to respond to the risk of inappropriate management override of controls. We also obtain an understanding of the applicable laws and regulations to which the charity must adhere, through discussions with management and those charged with governance. as well as commercial knowledge of the sector and statutory legislation, in order to determine the key laws and regulations applicable to the charity. After assessing the risk of fraud, we performed audit procedures to gain assurance regarding fraud and management override of controls as follows: Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the rationale behind significant transactions outside the normal course of business. Assessment of accounting estimates within the financial statements in order to assess their reasonableness to determine whether there is any bias in the estimates. Review of meeting minutes of trustees and management Enquiring of management and trustees as to whether they are aware of any alleged, suspected or actual fraud during the period We also performed procedures to satisfy ourselves regarding compliance with applicable laws and regulations, including: Enquiry of trustees and management around actual and potential litigation and claims Reviewing minutes of meetings of those charged with governance Reviewing correspondence with relevant legal authorities Reviewing legal expense accounts for any indicators of litigations 35
ACTION All audit team members were made aware of the applicable laws and regulations, as well as potential fraud risks during the planning stage of the audit and this was discussed at the audit team planning meeting. It was therefore determined that team members all had the relevant awareness and competence to identify any InStanS of non-compliance or fraud. There are, however, inherent limitations to our above audit procedures. Auditing standards only require us to enquire of the trustees and management regarding non-compliance with laws and regulations, as well as review regulatory and legal correspondence (if there is any). It is therefore possible that instances of non-compliance could be missed, particularly where the law in itself is far removed from any financial transactions. A further description of our responsibilities is available on the Financial Reporting Council's website at: https:Ilwww.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report. Use of our report This report is made solely to the parent charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the parent charitable company's trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit 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 purpose. To the fullest extent permitted 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 the opinions we have formed. Helen Rumsey (Senior Statutory Auditor) For and on behalf of Ensors Accountants LLP Statutory Auditors Connexions 159 Princes Street Ipswich IP1 1QJ Date: 01 October 2024 36
COMMUNITY ArnoN SUFFOLK tON50LIDATED >rATEmE1 OF FINANCL4L AtrNmÈs ThitLiIDING AN IptlME Aiits ExpÈNDrn A(touirt FDFI YEAR EpED II MARtH 2024 UfirÈknitttd RÈstr"lttÈd Tcknl F Dtsrk¥ETrtir 1.562 444.179 15,24S 417J125 3P.433 417m5 37A35 ChartsblE ètlrYrliÈS'. 377.676 941765 261.177 4854.4 135.5 3.959 TrIrf 261.177 45ffi78 3712 Tctsl I.IDJ.770 2JW.51J 54h5ll tsirtg lurtdL- ifd log J73 1.8715a7 417.663 1102.637 714S$ IIU852 Tctsl IJ54S IJ51J52 1287.3 MÈt 130.758) [1710391 12a2.7Y7) 34553 L922 (2.9221 127.8361 {174.&Yl IJ02.7Y71 J45SJ Total lufKls brts4ht lotd Is ai I 2023 1.413JSO IM74869 2.48&719 44xia6 ttrfÈd loh¥d A at Mtth 1024 LYS6.014 J97.gaB 128JJII III&TIY IbÈ ol a£liYes ifitludes i118aiAS tSlsed the ytrd. All tme dL¥ive frort Tre al the p&tÈhi th¥ity is dIlÈrt Idè 37
MMUNITY Acnof4 SUFFOL tON50LIDATED BALAf4tE SHEET A5 AT 31 Pk14RtH 2D24 2aLJ Tan¥ible th1 hmaryible assÈts 940.828 3.925 3.0 963.720 li 14 917.753 15 192,394 1.536.180 L728.57 2gz.n 1.58L709 1874.027 èt b&rAk hath0 16 392,405 151.3 lJ36J69 1SIL934 Totsl ttÈt 22W2 .4W719 Rew4tèd Irts 19 897.gO8 1fv72. Totsi14•kn1J 228J.922 2.486.n9 Tre firtètttial h&ve PPrèd *ith pttiviSitstt& 4y6table ITrtlbs1 parr 15 Of tThÈ CiMlPartiÈl Ati 2ti Thè llrta¢ttl81 37 b 60 werÈ thé 8tsatd dITtlett 5 sevtrrtth 2n24 Kevin W d ar B.. Mallk ews Èn Chaiy Tru&TéÈ Btsèr TrS[ee 3165 38
COMMUNITY AcnoN SUFFOLK AS AT 31 MARO• 2024 .720 traryible wets 3.925 947.759 971791 Debwrs Cxh It rt ¢1 lft hafid 5.691 1277.796 1573,47 lJ23329 1430J28 16 17L128 1149J74 L2S9.7 1.42J 2307AS9 997. IJVJSSI 1.072J69 1.32453S Unrewxted Iw U07M59 U97. The thway thlldi lof tre li Éia9.945 kn 140 evi B.. MaHA ews Chw o17iustee •(wd 39
tOMMUNITY Acnop4 SUFFOLK CON50LKIATED ATEME1 DF CASH Fi£MT FDPI TrIE YEAR ENDED li 2024 n4 2aw2J pl tash I lused i Ill OPtIng tttlvliits (82.9611 t52&86fi1 37.433 1SJ45 9.420 3.484 Mtrt tash Prtr••thÈd by hrtTh7ilDtJ 37.433 [45.519 5153 Ch bTrl It the bÈ¢ir4rt1ty thÈ L5847fV3 2.107.091 C&sh th at tht 21 ilèttffbthllattthi tsl èt to èt Ilthw attivi MÈt I lÈKptrKÈI kn thÈ r4Wtli PÈtts1 1102.797) 31553 Deprttiillb¢n 2&032 (37.4131 99.924 IL312 115.245 I223.¥ IlhcrÈ3*WDecTÈ05È debiors Mtt tash atth7ltsy B1962 40
COMMUNITY ACTION SUFFOLK P40TES TO ThE FIIW4CIAL STATEMENT5 FOR THE YEAR EMDED 31 k4ARC)12024 Sull¢lk is • pfb•te cortwry lifflrfed by trantee irttrpy•teKI It W• fief 08316345.The re8istrred britspxe. 160 Roll W4th. IP2 (•1 ptle UK •nd RO9 ol lid•kl IFRS 1021 Itffecbw2 l ur•Jwy 2019I- (Ch¥• SOAP IFRS 102lk ifve fhw<ao1 Peptrr4 sd0 Iwlcbble kn tht id Aewc cl trel¥rfl IFAS 1021 ind tre Act 20J6. Irdlty •aitie& see lor N)li¥7kn1 sYcth•t•1 ICAS Tht iesthsoltte pjtem <fyiwty we the p¢thHo oi thè tiOr&hIpS ¥Jith ltsr*is. 41
COMMUNITY AcfioN SUFFOLX ITES TO THE FIP4ANOAL STATEMEFif5 IcoKfwKEDI FOR THÈ YEAR ENDED JI MARCH 2g14 e•Wuie 6 K(cx¥rted for on bmi r•he lur41 relJry w ih8e •cti¥iue ol It1L tsl VAT buldlryj Soye S Ye5 3Ye• Isye Cornpuw equlprnty the (1e nomi al the is by il Ihe ol ilir ¥•e le5$ ¢0%ts to H 42
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COMMUNITY AcfioN SUFFOLK FCMI THE YEAIi EPa)EO JI MAKH 2024 44
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COMMU141TY AcnoN SUFFCKK IIOTES TO ThE RNAP4CIAL STATEhEPrt5lcoKnHiDI Ilté thirty IIAYA al the thre tw1 al subsithartk tte ¥ fE8r£trrtd b) Eid. The .113 4.052 IiU.985 41.067 124.8 .178 Cox of GfOSS Pltht 4.1 1137J191 46.493 39.049 47340 16.178 *4 the ol tre iew Pffjfit the 22.634 .178 122.6341 .In 47.840 15938 12J)941 .In 281528 228.686 52.PA2 ISJ 117.6 16.180 46
COMMUNITY AcnoN SUFFOLK MOTES ro ThE FIIUNQAL 5TATEMEN15 FOR ThE YEAII £P4DED JI MAROI 2024 OJJJ2778 QUIITIO Q29191J7 172.986 ]0.6201 1154.969 l72. 37,462 48,142 1113.4751 135WI 12SS081 $9.511 2JBI 21.634 76 S9587 GffjAs Pfafft 21r34 12.634 Atthtr al tht Prolti IrNT thè ye i).iio 59,517 165,1101 64.587 19ffj61 9.279 2JW 22.634 19.6611 19.279 2.IW 22.634 to 4,IA5 lty rr Ser¥ka •ry1 £3927 loi 10 Cty*ff•ily Acith Ihè Ch•rfty. 59.SlJ 22.634 lurth Was: 2W119 11722 57841 12033301 110.6251 W2051 64589 22.636 47
COMMUNITY ACTIOII SUFFCKK 1407E5 TD THE FINAPKlaL sTATlIT5 Ic(•1&l Gr&its Aetti¥atse straw¢ pntyw." Aybty l. &M"klupaoty 127J92 Priyty 2. Vntary Actlo PfYrty 3. Sifte8k rel•trmly •nd IX814 114970 134S43 1595 943.M L32L441 1.45S.624 in Pihyrty 2. Cow¥niii • vrrtary Act PfV 3. Str•t 26L177 2SL177 234J iJ20 23SJfy) 37 $9 To Casts oftmiryfvf41J'. 16as I Slatsi1ytfi V(SE sectrw v(nI8(v ft $96m6 207.(81 456 147J16 41.142 n721 n7 151Jn 45121 2.2a7JK• &J9p (OAS 14SU411 IJ07J65 48
1107ÉS TOThE Fif4AP40AL STATEMEIITS lcrThi T•ui Jymi 3LknJ124 JZS.OY6 s11 2&032 C*rf£t 74 Costsolfibsiry lurnb: &41$ 210.746 417.661 Pr•¥rfy i- &uik1c4wcllV 217.111 77•A J97Jn 2U937 33 1.]016JP li)1 19h¢93>1 19347 21.740 101705 I£1 49
COMAWNIIY ACTION SUFFOLK •IOTES TO ThE FIPIANCIAL STATEhEIIYS1(DIIY*liDj W4es s¥•il 91.652 36,719 L263.977 U6&9SI 15.317 28.071 1.513 lJ)7,YJS L270.465 91.972 50
COMMUNITY Acr1014 SUFFOiK T1 22392 3J 14.480 Z355 - thirtty 14310 7J14 13.wj to Ihè clky lor re&Èl from ihe Ctrpc4th Txd kt 2010. Sttiityd 466 to49 To As at l Awd 2Ql3 AddltkY¢s Dapwls ¢ JI M•rth 1014 154.4W 111412 L163.7fj0 11.494 As ai i Awil 21)23 Chtree loi I ye•f On dtSF•)S• Ji 20 41YJ16 21192 IA94 314 14J52 11.494 As 1 Ji 2014 575 ISMI 914 s •t31 Mtrth2023 L725 UOII gJIJ84 51
COMMUNITY AcnoN SUFF(XK FOR ne YEAH tPKIEO 31 Z024 Is at l 2023 14MO A •t 31 M•rth 2024 14 A at l Awa 2Q23 7.755 3JlO J.J40 on diswsdls JI Ith IQ24 JJS A •t 31 202J T•1 ai I 201J Addit Dap0% Al rt JIAl•th 2014 gA20 As èi l Awd 20ZJ 3.140 3J40 Oft JI 2Q24 SA93 A 2014 JJ25 &1311knth 2112) Trtal 2J124 As at l 2023 52
COMMUhllTY ACTKIN suFFK Tdt•l As M l 2023 •4*t Ji 2 27L757 114.916 46.039 35.914 23L273 19J12 45.IC S02 102V14 2021nJ Tt•de uedlttys 4(116 164M7 IZ2m3 27997 23.477 13.731 192.346 13.736 J2523Q 27503 275oa 27.997 )6U5 17LI 149J74 6(142 164.1421 ILXI.S37 I51? 931 1583311 ILXI.537 1tt13J7 53
COMMUNITY AcnoN SUFFOLK 16.914 2L720 IS? 23.201 IX.71911023.. E39.1121. nwrtir4to 11021. W17ltere 54
COMMUNITY AclloN SUFFOL FIX DE YEAA EPXD 31 2024 JI M•r¢h 4$.) 14S.3101 ¥U9 IU3 &rfIDlk FCA TT•mry& 15.49)1 J61 IW36 14m4 rfIDlk Ytwth t Sulk¥Fk Wty 123.129 139.7401 114.&)21 389 442SI 216fj29 112.328 147A77 ¢711 122AI 177J 144.0701 I7 233flJ 14S4.n41 U&771 17. 16.049 117.1]661 [75.4281 VDIwtrtry P•th•o fvolett P.518] IlaY ¢tMty Fw L•Tly (ffjJp 8MSDC P*tnt & Chlo GTtyIP ¢1SlOJ 14L9811 5423$ iUS2 49 326372 733.569 5811 237318 55
COMMUNITY ACTION SUFFC FOR DE YEAR EPCO 31 MAKH 20Z4 2JN7 1&1241 4JJ76 Oim•¢t(h•ryt Delr•. f(wrnl IoxrfK> l.ifo Iltslk Clythty (owKII¥ JOJ44 14957) 3JJ95 1175 IL3241 L621 J)75 T14 (24J2 157331 ukra$ ÈnlTaStnKtwe 12.921 134.916 I?76> [7379) IL627 LlJ6 473.4 75.7t 424 Tatsl IS2 56
COMMUNffY AcfioN SUFFOLK 140TES TO ThE FIMA14CIAL STATEMEPfft lcoiirwii> FOR ThE YEAR EIIOU> JI 1•lAROI 2024 SJWb (7W io. ii.onj 117.S6Jl 1756J 1157411 167.160 91 149941 5ufitJlk PJJral Wgrk I144 J70 21Q629 1175 (u 46J64 MU971 4216 17 Nat1 ithy Catr#Yw Fur•1 Food thnk tyFk. &bffoth 47.JQZ UQ556 77 J.7JSI ijos Ukr•fft CrMi%V Ukr•? knfrastnKtwt ¥CA J30 075 IL3 IW9 135.7651 4J49 Erty Years Todthei P•ent & (hildGrt ou 1594J741 57
COMMUNITY ACTION SUFFOLK IK)IE5 TO THE FIIW4(1I1STATEMEN75 IcomTwi) COMMUNITY ACTION SUFFOLK KIIES TOTh£ FIIIANCW STATEMeNys lcot4TII FOA THE VEAR EIIDED 31 2014 uJ60 Iwni Mthnthn8t f>•.ThEIi LOII 95 pJ2y• 13Sn J391 161 A¥Mrths F$. SPJrnDrx 19¢1 1621 Iwsn 15949S31 732 77JX 495 IJSJ 58
COMMUNITY ACTK)N SUFFOLK 4 IQIV14 Grr Tar¥1b rued As¥ty S1&342 1925 424.495 1925 747 T•tsl 514342 1925 191S T• LYJ9JS1 •J7XI• U07.459 7aryitAèf•d Ini*Ole aSI¢ts $23311 440.402 7.IXS T¢il L4UJSI L072JVJ 96J.7XI lJ24335 Im• Ij97 59
COMMUNITY ACTMY4 SUFF 31 M*th 3n.4kl P7,Slll IJLWX9 L581.709 117.9121 5.5 uJ4J•J 84.315 JL257 94.050 3Q779 16.015 14J2A 15978 .731 3.764 377.676 787,311 60