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← Community Action Suffolk

2025-03-31-accounts

ANNUAL

REPORT AND FINANCIAL STATEMENTS

Year ended 31st March 2025

2024 2025

A company limited by guarantee, registered in England No. 08316345 and a Registered Charity No. 1150501

CONTENTS

Reference and administrative details of the 3 charity, its trustees and advisers. 5 Introduction from the Chair of Trustees. 7 Message from the Chief Executive. 8 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.

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THE FINER DETAILS

Charity Registration No.

1150501

Company Registration No.

08316345

Registered Office

Community Action Suffolk, Brightspace, 160 Hadleigh Road, Ipswich, Suffolk. IP2 0HH

Patron

Clare, Countess of Euston – Lord Lieutenant of Suffolk

Chief Executive

Hannah Reid

MEET OUR TRUSTEES

Chair - Kevin Ward

Director and Chair of CAS subsidiaries - John Shaw

Mike Locke - Appointed 19/11/2020

Ashley Smith - Appointed 19/11/2020

Charlotte Bate - Appointed 08/09/2023

Matthew Clemence - Appointed 05/12/2024 Iain Dunnett - Trustee & Director of Subs-Appointed 17/11/2022

Andrew Wright - Trustee & Director of Subs-Appointed 03/03/2023

Rhiannon King - Appointed 8/09/2023 (Resigned 5 December 2024) Mehmet Duzgun - Appointed 03/03/2023 (Resigned 5 December 2024) Ben Matthews - Appointed 16/11/2017 (Resigned 10 February 2025)

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EXECUTIVE TEAM

Hannah Reid Chief Executive Director of Operations Sarah Lungley Director of Innovation Sam Vinyard-Jones and Business Development

AUDITORS

Ensors, 159 Princes Street, Ipswich, Suffolk, IP1 1QJ

PRINCIPAL BANKERS

Barclays Bank PLC,1 Princes Street, Ipswich, Suffolk. IP1 1PB

SOCIAL MEDIA

Community Action Suffolk

@CommActionSuffolk

community-action-suffolk

I nfo@communityactionsuffolk.org.uk

www.communityactionsuffolk.org.uk

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FROM THE CHAIR

A Perfect Storm?

I’ve always made the point that I’m exceptionally proud to be Chair of Community Action Suffolk. The work being done by Hannah and the team here is outstanding and every member of the team shows exceptional passion and desire to support the whole VCFSE sector. However, the work is getting harder due to the challenges facing the sector, as

highlighted in the recent State of Suffolk Survey, this year produced by CAS in conjunction with the Suffolk Community Foundation.

The report in itself is a positive sign of how the future of the sector in Suffolk can be improved. Collaboration is vital and these two great Suffolk charities, working together to highlight the challenges is hopefully seen as the teams leading by example. Across the board, we’re stronger together, have a louder voice together and can make a bigger difference to our community together.

...stronger together, have a louder voice & make a bigger difference.

With the ongoing challenge around funding to deal with, our members and groups are more reliant than ever on their volunteers. However, finding people able and willing to volunteer is a massive challenge in itself and has been since Covid. Again, and I make no apology for any repetition, collaborating and working smart has got to be a key and vital element to meeting these challenges head on. Let’s be strong together.

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As always, I would like to extend some thanks.

First, because it is so important, 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 Suffolk. Hannah and the team are leading the way nationally and always looking to innovate and challenge the norm to find positive solutions to problems.

Third, I would like to thank the amazing board of trustees. We have a brilliant team of individuals with a variety of skills and personalities and without exception, they all add a huge amount of value, challenge and support.

I started by saying how proud I am to be Chair of CAS, I’ll end with that same point. It’s a wonderful and undervalued organisation that is full of fantastic people. What a team!

Kevin Ward - Chair of Trustees

Thank you to everyone out there who has given up their time and expertise to volunteer for their community.

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FROM THE CHIEF EXECUTIVE

It’s been another extraordinary year here at CAS and for the wider Voluntary Sector both locally and nationally. Our external operating environment continues to cause challenges for us all, but the unwavering commitment of internal and external colleagues, the drive and passion of those I work with every day, and the sector champions across communities and in partner organisations, all make such a huge difference to Suffolk residents, that it’s hard to be disheartened.

Of particular note, has been the change of Government and announcements in the Autumn Statement which have had significant impact on the Voluntary Sector. In our advocacy role, I am glad CAS was able to support a Suffolk sector-wide response to the National Insurance Contribution increases about the impact this will have on our organisations, including significant coverage in local press and working with Suffolk MPs and our national infrastructure organisations to be heard in national arenas. While the decision has remained, we have significantly raised awareness of the challenge we face and locally, system partners are taking part in conversations about how they can support.

We have this year, committed to producing the State of the Sector report annually going forward and valued the sector’s contribution this year. The biggest challenges remain – Insufficient Funding, Increased Demand for Services, and Decreases in Volunteering. But after nearly 5 years of ‘turbulence’, these challenges are becoming increasingly harder to face and wellbeing of colleagues, for many, is now a very real concern.

As a charity ourselves, at CAS, we too face these challenges and much of this year’s strategic focus has been on producing our new CAS Strategic Plan 2025-28 to enable us to deliver high quality, needs-led infrastructure services for the sector under the umbrella of the 4 functions of Local Infrastructure Organisations (LIO’s) while also focusing on supporting each other internally and living by our core CAS values. I’d like to thank CAS staff and trustees for their dedication to the sector, and CAS, and for their continued support. One of our values is to be ‘Person-Centred’ and I really believe our people at CAS display this every day both internally and externally. I continue to be extremely proud to lead an organisation that places people at the heart of every decision.

I hope you enjoy reading the report.

Hannah Reid- Chief Executive

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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 2025. 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.

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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 XX 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 sector, health sector, 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 impactful 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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Build capacity and sustainability in the VCFSE Sector

We have achieved

PRO-HELP COMMUNITY BUILDINGS VG Users registered on the YourHall site for the 239 period Up 3 21 ProHelp applications Unique hits/visits to (Down 11) ~~received~~ 15,061 the YourHall site Up 1,861 applicants to professional 25 support Purchases via the matched. CAS online shop (Down 21) a aes

Unique hits/visits to 15,061 the YourHall site Up 1,861 25 Purchases via the CAS online shop a

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QUALITY FRAMEWORK Organisations worked Organisations registered with towards achieving and downloaded the CAS 101 Quality Standards HealthCheck Up 9

Organisations achieving the Quality Standard during the period

Up 1

FINANCIAL SUSTAINABILITY 3922 Funding 4 Suffolk portal * 4,977 2? leveraged unique registrations on Funding searches Funding 4 Suffolk portal performed on the £313,190 during the period Funding 4 Suffolk portal into Suffolk Up 1,574

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TRAINING AND EVENTS

Training course and 2299 events delivered

95 Up 28 Training course delivered

163

Confirmed Bookings Up 28 for CAS Training & Training course Up 22 Events Up 869 delivered Closed courses 2047 delivered to VCFSE Learners supported organisations Up 1172 ~~Oe~~ @ Up 26 NETWORKS AND SAFEGUARDING CONFERENCES Networks 48 hosted. Organisations received Down 5 bespoke safeguarding support Individuals attended 991 networking events Safeguarding Up 590 Be courses were delivered Conferences Up 15 delivered = | 49 Individuals in total attended BUSINESS SUPPORT 630 Safeguarding courses Organisations Up 60 280 supported Up 235

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Capacity Building Stakeholder comments

66 O_O” “I think when people can put their policies, procedures into that perspective of it’s what we do to keep people safe, it’s what we do to keep ourselves safe, it’s what we do to give our organisation a chance to be sustainable”

Village Halls Support

I would rate my conversation with you as being excellent. The scope and relevance of my questions was fully explored before really useful training options and methods to assist in supporting fellow trustees was offered. The way in which the context of our village hall was taken into account. It would be easy to view all groups of volunteers as being similar but an empathy was evident in the advice and suggestions made.

Funding Sustainability & Support

How does the Funding 4 Suffolk portal help local VCFSE groups access funding? “….it quickly helps me to locate relevant funding and I just can’t see a downside.”

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LOOKING BACK ON...

Supporting a Mental Health Support Centre in Sudbury

Introduction

For individuals facing emotional and psychological challenges, access to free counselling and support can be life changing. A mental health support centre in Sudbury has been at the heart of its community, offering such services to those in need. However, behind the scenes, the organisation faced significant challenges that threatened its ability to sustain operations and continue its vital work.

Outcomes

With a support plan and participating in ‘How to Write Funding Applications’ training, gaining insights and skills to improve their grant submissions, they were also introduced to the Funding for Suffolk platform, a valuable resource to help them identify new funding opportunities and registered for a follow-up session on How to Use the Platform. Recognising the importance of stakeholder communication, a workshop was planned for February to help the organisation articulate their value and impact more effectively to donors and the community. For governance, they were referred to our Policy and Procedure Officer, who provides tailored guidance to enhance trustee engagement and governance practices. Additionally, a financial payments policy example was shared to address operational concerns.

Impact While some elements of the support plan are still in progress, the organisation has already benefited from the initial interventions. They have improved their capacity to secure funding and are making strides in enhancing their governance and communication strategies. These steps are helping them build a stronger, more sustainable foundation for their work, ensuring that they can continue to provide essential mental health services to those who rely on them. This case demonstrates the transformative power of targeted, practical support in enabling organisations to overcome challenges and thrive in their mission to serve their communities. De 14 ©

To stimulate and develop impactful community and voluntary action.

VOLUNTEERING

212 New volunteer opportunities registered on Organisations supported Volunteer Suffolk. to develop their volunteering policies and practice. == : 290

Number of organisations registered on Volunteer Suffolk.

New volunteer opportunities registered on Volunteer Suffolk.

109 No. of interests registered for volunteering 923 opportunities on (increased by Volunteer Suffolk. 324)

No. of volunteers registering an interest in a volunteering (increased by60 - opportunity. additional campaigning HEPyo; 24/25)

503

Volunteering Campaigns.

Number of learners attending volunteer training 317 (increased by and/or workshops 59)

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

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RURAL HOUSING 127 Housing Needs Surveys Site Representations identifications at meetings completed

8

GOOD NEIGHBOUR SCHEME

Good Neighbour Schemes active and operating in Suffolk.

44

MEN’S SHED Men’s Sheds operating around in Suffolk 23

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YOUTH CONFERENCE 2024

Youth groups/organisations attended

WORKING WITH YOUTH ORGANISATIONS Training sessions ii a facilitated 898 7 : ii a ii a ii a 7 : ii a ia 71. ia 13 i 273 a People connected to / . ~~PS~~ i a ii a 7 . the youth focus ii a ii a (Increased by 239)network i]7i. Interactions, phone 7a:a O Ls 7 — . bl calls, 1:1 support

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LOOKING BACK ON...

Good Neighbour Schemes Celebrations

th

A Suffolk Good Neighbour Network Celebration event was held on 18 September 2024. The event was attended by 24 people representing 13 GNS across Suffolk. The event was a great success providing the opportunity for volunteers to learn new skills (digital promotion on volunteering opportunities), build confidence and skills by talking to other GNS and sharing challenges and success. The event culminated in a awards presentation to recognise the commitment and dedication shown to the GNS communities. Awards were presented by Cllr Faircloth-Mutton.

CAS Good Neighbour Scheme project SROI* £4.95 per £1 invested

*Social Return on Investment

“Never doubt that a small group of thoughtful, committed citizens can change the world; indeed, it's the only thing that ever has.” Margaret Mead

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To create and maintain influential, equitable and beneficial relationships between the public, business and voluntary community and social enterprise sector.

CAS COMMUNICATIONS

47,513

Page views on CAS website

SOCIAL MEDIA New Followers 287 200 219 353 ONE SUFFOLK WEBSITES HOSTED CAS NETWORK AS OF IT SUPPORT 31ST MARCH 2025 12 up by 309 2439 358 Organisations 276 Queries Customers New resolved from (up by 45) VCFSE VCFSE sector websites up by 4380 (up by 64) delivered Indivduals 685 ~~Be~~ 19

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LOOKING BACK ON...

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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 7 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 terms 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 with our Chief Executive Hannah Reid.

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Trustee remuneration

Trustees receive no remuneration. However, they can claim for limited expenses. Amounts claimed during the year can be seen in Note 22 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 a pay review April 2024.

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Related parties

CAS currently has three 100% 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.

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 2025, the top risk was:

Highest risk as of 31st March 2025

Autumn Statement 2024 increases cost pressures on budget 2025/26

Actions to address the risk

25/26 draft budget completed accounting for increase in ERs NICs

Cost saving analysis and review

Lobbying work to raise awareness locally and nationally with sector partners

Continued focus on income generation & stability

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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 CAS’s reserves policy and calculation methodology are based on the Charity Commission best practice as set out in CC19 and is designed to ensure that CAS can continue its charitable work. This has become particularly relevant given the state of the sector in recent years with uncertainties in funding, the rising cost of living, increase in Employers National Insurance and the need for future income generation to generate sustainable income.

CAS has set a minimum level of reserves and a target upper limit. The required level of free reserves is calculated using the following steps:

A small contingency funds to meet unforeseen operational costs

A requirement to hold reserves to mitigate income risk

Based on the 2025/26 budget and assessment of the risk factors above, the Trustees recommend that a range of reserves of between £918k and £1,018k is held. At 31 March 2025, the charity held total funds of £1,979k (2024: £2,284k) of which £1,424k (2024: £1,386k) were unrestricted and £554k (2024: £898k) were restricted funds. A breakdown of the funds is set out in note 19 to the financial statements. The current level of unrestricted funds excluding unrestricted buildings at 31 March 2025 is £100k below the upper target of reserves required and £0.5k below the minimum reserves requirement. CAS is actively working to increase income generation to ensure that future income is sustainable and the target minimum reserves required is maintained.

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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 37 shows an overall deficit for the year of £305k (2024: £203k). Total income has decreased by £63k to £2,022k from £2,085k in 2023/24 Resources expended were £2,327k from £2,287k which is an increase of £39k.

Total Reserves at 31 March 2025 are £1,979k (2024: £2,284k) of which £1,424k (2024:£1,386k) is unrestricted and £554k (2024: £898k) represents restricted funds. CAS has a 3-year budget for 2025 - 2028 along with a sustainable business plan for the same period. The organisation’s cash balances at 31 March 2025 stood at £1,335k (2024: £1,536k) and are forecast to remain positive.

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

Looking forward 2025 -2026

2025/26 will see the beginning of our new CAS Strategic Plan and work over the Spring/Summer will focus on embedding new ways of working. We will continue to deliver infrastructure services and activity by way of the 4 Functions of Local Infrastructure:

We will continue to focus on income diversity and future sustainability while supporting the wider sector, as we navigate challenging operating environments i.e. the current funding environment and changes across all sectors in the system with Local Government Reform, Devolution and NHS changes.

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Thank you to our Funders.

Funder Project/ Service Suffolk County Council Core Grant, Suffolk Youth Focus, Foodbank Support, Early Years Development, Climate Change. J suffolkCounty Council a Babergh and Mid Suffolk District Councils Core Grant, Foodbank and Social Enterprise Support East Suffolk Partnership Youth Development, Volunteer Pathways, Parent Child Group, East Holiday Activity Fund, Warm = = Connes hidhcictass EASTSUFFOLK Rooms. The National Lottery Community Fund Suffolk Good Neighbour Network, Suffolk ProHelp

The National Lottery Community Fund

East Suffolk Council Rural Business & Community Hub Fund, Foodbank Support. ee |

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Funder Project/ Service
Action with Communities in Rural
England
..2@
ALeo
acre
 ACTIONWITH
COMMUNITIES
IN RURAL ENGLAND
Department for Environment Food &
Rural Affairs
Department
for Environment
Food & Rural Affairs		 Rural projects and services
MHCLG via NAVCA
- ¥-		 VCFSE Emergencies Partnership
West Suffolk Alliance
SUFFOLK=
ALLIANCE=
aboutpeaple&places		 VCFSE Health and Engagement
Lead
West Suffolk Council
WestSuffolk
eee
_ ——
al
Council		 UKSPF
Macmillian
MACMILLAN
CANCERSUPPORT		 Talking About Cancer Together

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Trustees’ Responsibilities statement for the Year Ended 31 March 2025

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:

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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.

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 4th September 2025 and signed on their behalf by

Kevin Ward Iain Dunnett

Kevin Ward Iain Dunnett Chair of Trustee Board Trustee

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Independent Auditors’ report

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 2025 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 preparing the financial statements 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 Accepted 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 2025 and of the group's incoming resources and application of resources, for the year then ended;

·have been properly prepared in accordance with UK 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.

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Independent Auditors’ report

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 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 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.

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Independent Auditors’ report

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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:

or

Responsibilities of the trustees

As explained more fully in the statement of trustees’ 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 the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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Independent Auditors’ report

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 auditor's 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 performance.

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Independent Auditors’ report

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.

We also performed procedures to satisfy ourselves regarding compliance with applicable laws and regulations, including:

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 instances of non-compliance or fraud.

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Independent Auditors’ report

There are, however, inherent limitations to our above audit procedures. Auditing standards only require us to enquire of the trustees and management regarding noncompliance with laws and regulations, as well as review regulatory and legal correspondence (if there is any). It is therefore possible that instances of noncompliance 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://www.frc.org.uk/auditorsresponsibilities This description forms part of our auditor's 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 members, 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 Statutory Auditors

Connexions

159 Princes Street

Ipswich

IP1 1QJ

Date: 30 September 2025

36

COMMUNITY ACTION SUFFOLK

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING AN INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
Unrestricted Restricted Total Funds Total Funds
Note Funds Funds 2025 2024
£ £ £ £
Income from
Donations 5 1,321 0 1,321 1,829
Other trading activities 4 449,612 0 449,612 417,025
Investments 37,515 0 37,515 37,433
Charitable activities:
Grants receivable 5 379,475 721,783 1,101,258 1,321,441
Trading income 5 295,178 3,120 298,298 261,177
Other Income 5 5,298 128,360 133,658 45,678
Total 1,168,399 853,263 2,021,662 2,084,583
Expenditure on
Raising funds:
Fundraising and trading costs 6 481,235 0 481,235 409,873
Charitable activities 6 648,755 1,196,717 1,845,472 1,877,507
Total 1,129,990 1,196,717 2,326,707 2,287,380
Net income/(expenditure) 38,409 (343,454) (305,045) (202,797)
Transfers 19 0 0 0 0
Total movement in funds 38,409 (343,454) (305,045) (202,797)
Reconciliation of funds
Total funds brought forward as at 1 April 2024 1,386,014 897,908 2,283,922 2,486,719
Total funds carried forward as at 31 March 2025 19 1,424,423 554,454 1,978,877 2,283,922
----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The net income and expenditure of the parent charity is disclosed in Note 3.

37

COMMUNITY ACTION SUFFOLK CONSOLIDATED BALANCE SHEET AS AT 31 MARCH 2025

----- Start of picture text -----
2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 10 930,288 940,828
Intangible assets 11 785 3,925
Investments 14 850 3,000
Total fixed assets 931,923 947,753
Current assets
Debtors 15 130,162 192,394
Cash at bank and in hand 1,335,275 1,536,180
1,465,437 1,728,574
Liabilities
Creditors: amounts due within one year 16 (418,483) (392,405)
Net current assets 1,046,954 1,336,169
Creditors: amounts due after more than one year 0 0
Total net assets 1,978,877 2,283,922
Restricted funds 19 554,454 897,908
Unrestricted funds 1,424,423 1,386,014
Total funds 1,978,877 2,283,922
----- End of picture text -----

The financial statements have been prepared in accordance with provisions applicable to small companies within Part 15 of the Companies Act 2006.

The financial statements on pages 41 to 59 were approved by the Board of Trustees on 4 September 2025 and signed on its behalf by:-

Kevin Ward Iain Dunnett

Kevin Ward Chair of Trustee Board Company Number: 08316345

Iain Dunnett Trustee

38

COMMUNITY ACTION SUFFOLK UNCONSOLIDATED CHARITY BALANCE SHEET AS AT 31 MARCH 2025

----- Start of picture text -----
2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 10 930,288 940,828
Intangible assets 12 785 3,925
Investments 13/14 856 3,006
Total fixed assets 931,929 947,759
Current assets
Debtors 15 228,169 206,899
Cash at bank and in hand 915,960 1,223,929
1,144,129 1,430,828
Liabilities
Creditors: amounts due within one year 16 (206,747) (171,128)
Net current assets 937,382 1,259,700
Total net assets 1,869,311 2,207,459
Restricted funds 19 554,454 897,908
Unrestricted funds 1,314,857 1,309,551
Total funds 1,869,311 2,207,459
----- End of picture text -----

The charity deficit for the year of £338,148 is dislosed in Note 3.

The financial statements have been prepared in accordance with provisions applicable to small companies within Part 15 of the Companies Act 2006.

The financial statements on pages 41 to 59 were approved by the Board of Trustees on 4 September 2025 and signed on its behalf by:-

Kevin Ward Iain Dunnett

Kevin Ward

Chair of Trustee Board

Iain Dunnett Trustee

Company Number: 08316345

39

COMMUNITY ACTION SUFFOLK CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
2024/25 2023/24
£ £
Cash flows from operating activities
Net cash used in operating activities (232,370) (82,962)
Cash flows from investing activities
Investment income 37,515 37,433
Purchase of property, plant and equipment (6,050) 0
Net cash provided by investing activities 31,465 37,433
Change in cash and cash equivalents in the reporting period (200,905) (45,529)
Cash and cash equivalents at the beginning of the year 21 1,536,180 1,581,709
Cash and cash equivalents at the end of the year 21 1,335,275 1,536,180
Reconciliation of net expenditure to net cash flow from operating activities
Net income / (expenditure) for the reporting period (305,045) (202,797)
Adjustments for:
Depreciation charges 19,730 26,032
Revaluation of investment 2,150 0
Investment income (37,515) (37,433)
(Increase)/Decrease in debtors 62,232 99,924
Increase/ (Decrease) in creditors 26,078 31,312
Net cash used in operating activities (232,370) (82,962)
----- End of picture text -----

40

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Community Action Suffolk is a private company limited by guarantee incorporated in England and Wales, registration number 08316345. The registered office is Brightspace, 160 Hadleigh Road, Ipswich, Suffolk, IP2 0HH.

1. Accounting policies

The significant accounting policies used in the preparation of these financial statements are:

(a) Basis of accounting and consolidation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Community Action Suffolk meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are presented in sterling (£) and all values are rounded to the nearest £, except where indicated.

(b) Group financial statements

Results of subsidiaries have been included in the Statement of Financial Activities on a line-by-line basis as they relate to trading activities, see note 4 for individual profit and loss accounts. The results of the parent company are included in the consolidated Statement of Financial Activities and are set out in note 3. The balance sheets of subsidiaries have been consolidated on a line by line basis.

As permitted by Companies Act 2006, Section 408 the Statement of Financial Activities of the parent company is not presented with these accounts.

(c) Going Concern

The trustees have considered the company and group's financial strength, the contracts and funding agreements in place, its portfolio of activities and the relationships with funders.

'Based on this, the trustees have concluded that they have a reasonable expectation, that the company and group will have adequate resources to continue in operational existence for the foreseeable future, being at least twelve months from the date of signing these financial statements. They continue to adopt the going concern basis of accounting in preparing these financial statements.

(d) Company status

The charity is a company limited by guarantee. The members of the company are the trustees named in the Trustees’ Report. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

41

COMMUNITY ACTION SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies - continued

(e) Income

Income is recognised in the Statement of Financial Activities (SoFA) when the charity is entitled to the income, the amount can be measured reliably, and it is probable that the income will be received. The following specific policies are applied:

Donations

Income from donations is recognised when the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Other Trading activities

Income from other trading activities includes income generated by the charity’s wholly owned trading subsidiaries. This includes income from the sale of goods and the provision of services.

Income is recognised when the significant risks and rewards of ownership have transferred to the buyer, the amount can be measured reliably, and it is probable that the economic benefits will flow to the charity.

Investment Income

Investment income is recognised on a receivable basis once the amounts can be measured reliably.

Charitable Activities: Grants and Contract Income

This includes income earned from the delivery of services under contractual arrangements and performancerelated grants received to support the charity’s objectives.

This income is recognised when the charity has entitlement to the funds, any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably.

Where income is received in advance of meeting any performance-related conditions, it is deferred until those conditions are satisfied.

Charitable Activities: Trading income

Income from trading includes income earned from the supply of goods or services under contractual arrangements which further the charity’s core activities. Income is recognised as earned as the related goods or services are provided.

Other income

This includes reimbursements for costs incurred by the charity on behalf of third parties, such as staff time, shared office costs, or project-related expenses.

Income is recognised when the charity has legal entitlement to the reimbursement, the amount can be measured reliably, and it is probable that the income will be received. Where recoveries relate to specific projects or services, they are recognised in line with the associated expenditure.

Deferred Income

Income received in advance of the provision of a specified service, or performance related condition of a grant, is deferred until the criteria for income recognition are met.

42

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies - continued

(f) Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the group to the expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.

Costs of raising funds are those incurred in attracting grant and other funding and those incurred in trading activities that raise funds.

Charitable activities include expenditure associated with community services and include both the direct and indirect costs relating to these activities.

Support costs include central functions and have been allocated to activity cost categories 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 are primarily associated with constitutional and statutory requirements.

(g) VAT

For VAT purposes the charity is partially exempt. The charity’s irrecoverable VAT is treated as an expense and is included under the appropriate cost headings, under fundraising and trading costs and charitable activities.

(h) Fixed Assets and Depreciation

Tangible fixed assets are recognised at cost and depreciated on a straight line basis over their estimated useful lives as follows:

Freehold buildings 50 Years
Office equipment 5 Years
Computer equipment 3 Years
Fixtures and fittings 15 Years
Freehold Land is not depreciated.

Items of equipment are capitalised where the purchase price including VAT, exceeds £2,000.

Intangible fixed assets are recognised at cost and depreciated on a straight line basis over their estimated useful lives as follows:

Software Application

3 years

At each reporting date the charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined by which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

(i) Funds

Funds fall into two categories; restricted, where their use is governed by the wishes of the entity providing the funds or the contractual terms under which the funds are earned and, unrestricted, where there are no pre-conditions to the use of the funds other than the charitable objectives of the organisation.

Funds are transferred from restricted to unrestricted funds as they become free from the relevant restrictions.

It is the aim of the charity to maintain the balance of unrestricted reserves at a level that would give it the ability to continue functioning in times of major funding change and to invest in projects for which only partial third party funding is available.

43

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies - continued

(j) Investments

Investments are initially recognised at cost and subsequently measured at cost less impairment. Impairment losses are recognised in the Statement of Financial Activities. Investments are reviewed annually for indicators of impairment, and any losses are recognised where the recoverable amount is lower than the carrying value.

(k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of 100 days or less from the date of acquisition or opening of the deposit or similar account.

(l) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Other receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

(m) Creditors

Creditors and provisions are recognised where the group has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Short term creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Other financial liabilities are measured at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

(n) Financial instruments

The group only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

(o) Pension scheme

The company set up a workplace pension scheme with Royal London in July 2017 and the company has complied with the auto-enrolment pension regulations. Pension payments are charged to the Statement of Financial Activities when paid or due.

(p) Taxation

No charge to taxation arises in the accounts of the commercial trading subsidiaries, reflecting the expectation that the taxable profits of the companies will be paid by gift aid to the charity within 9 months of the year end, thus fully relieving the companies Corporation Tax.

44

COMMUNITY ACTION SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies - continued

(q) Employee benefits

Employee benefits are recognised as an expense when the charity is obligated to make payments in exchange for services received. This includes wages, salaries, social security costs, and pension contributions.

Short-term benefits such as paid leave are recognised as an expense in the period in which the service is provided. An accrual is made for any outstanding holiday entitlement at the year-end where material.

Pension contributions to defined contribution schemes are charged to the Statement of Financial Activities in the period to which they relate. Any unpaid contributions at the year-end are recognised as a liability.

(r) Operating leases

Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease term, reflecting the ongoing use of the equipment. Commitments under non-cancellable operating leases are disclosed in the notes to the financial statements, analysed between amounts due within one year and after more than one year.

2. Judgements in applying accounting policies and key sources of estimation uncertainty

The trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. These estimates and judgements are continually evaluated and are based on historical experience and other factors considered relevant. Actual results may differ from these estimates.

45

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3. Financial Activities of the Charity

The financial activities shown in the consolidated statement include those of the charity's wholly owned subsidiaries as listed in note 4. A summary of the financial activities undertaken by the parent charity is set out below:

Income from
Donations
Charitable Activities
Other
Total income
Expenditure on
Raising Funds
Charitable Activities
Total expenditure
Net movement in funds
Total Funds
At the beginning of the year
Movement in funds for the year
Total Funds at the end of the year
Represented by
Restricted funds
Unrestricted funds		 2024/25
£
139,578
1,366,472
133,658
1,639,708
33,084
1,944,772
1,977,856
(338,148)
2,207,459
(338,148)
1,869,311
554,454
1,314,857
1,869,311		 2023/24
£
153,788
1,582,618
45,677
1,782,083
31,257
1,940,771
1,972,028
(189,945)
2,397,404
(189,945)
2,207,459
897,908
1,309,551
2,207,459

46

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4. Subsidiary Companies

The charity owns 100% of the share capital of its trading subsidiaries, which are all registered in England. The companies gift aid their taxable profits to Community Action Suffolk which is all unrestricted funds. A summary of the companies trading results and capital and reserves is shown below. These results are consolidated into the group accounts.

Company registration number
2024/25
Turnover
Cost of sales
Gross Profit
Administrative expenses
Operating Profit
Interest receivable and similar income
Profit after tax
Retained Earnings
At the beginning of the year
Profit for the year
Distribution - donation to parent company
Retained earnings at the end of the year		 Business
Services at
CAS Limited
IT Services at
CAS Limited
DBS at CAS
Limited
03332778
04281770
02919237
£
£
£
201,181
86,263
162,168
0
(39,291)
(120,964)
201,181
46,972
41,204
(119,661)
(41,717)
(27,213)
81,520
5,255
13,991
3,802
0
0
85,322
5,255
13,991
52,840
7,444
16,178
85,322
5,255
13,991
(47,840)
(7,444)
(16,178)
90,322
5,255
13,991

Adminstrative expenses above include management charges of £12,213 for Business Services, £5,176 for IT Services and £3,306 for DBS Services to Community Action Suffolk, the Charity.

The net incoming resources reflected in the Statement of Financial Activities are as follows:

2024/25
Operating Profit
The aggregate of the assets, liabilities
and funds was:
Assets
Liabilities		 £
£
£
81,520
5,255
13,991
372,155
31,644
52,076
(281,831)
(26,387)
(38,083)
90,324
5,257
13,993

47

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4. Subsidiary Companies (continued)

Company registration number
2023/24
Turnover
Cost of sales
Gross Profit
Administrative expenses
Operating Profit
Interest receivable and similar income
Profit after tax
Retained Earnings
At the beginning of the year
Profit for the year
Distribution - donation to parent company
Retained earnings at the end of the year		 Business
Services at
CAS Limited
IT Services at
CAS Limited
DBS at CAS
Limited
03332778
04281770
02919237
£
£
£
184,113
78,860
154,052
0
(32,367)
(112,985)
184,113
46,493
41,067
(137,319)
(39,049)
(24,889)
46,794
7,444
16,178
1,046
0
0
47,840
7,444
16,178
64,587
2,094
22,634
47,840
7,444
16,178
(59,587)
(2,094)
(22,634)
52,840
7,444
16,178

Adminstrative expenses above include management charges of £10,810 for Business Services, £4,718 for IT Services and £3,342 for DBS Services to Community Action Suffolk, the Charity.

The net incoming resources reflected in the Statement of Financial Activities are as follows:

2023/24
Operating Profit
The aggregate of the assets, liabilities
and funds was:
Assets
Liabilities		 £
£
£
46,794
7,444
16,178
281,528
25,568
33,840
(228,686)
(18,122)
(17,660)
52,842
7,446
16,180

48

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5. Group Income

Donations
Grants Receivable by strategic priority:
Trading income by strategic priority:
Other Income
6. Total Group Expenditure
2024/25
Costs of raising funds:
Charitable activities:
Priority 1 - Build capacity
and sustainability in VCSE
sector
Priority 2 - Community and
Voluntary Action
Priority 3 - Strategic
relationships and
partnerships
Total resources expended
Support costs
Priority 3 - Strategic relationships and
partnerships
Priority 1 - Build capacity and sustainability in
VCSE sector
Priority 2 - Community and Voluntary Action
Priority 3 - Strategic relationships and
partnerships
Priority 1 - Build capacity and sustainability in
VCSE sector
Priority 2 - Community and Voluntary Action		 Unrestricted
Funds
£
1,321
128,192
132,892
118,391
379,475
101,096
107,670
86,412
295,178
5,298		 Restricted
Funds
£
0
647,282
35,225
39,276
721,783
3,120
0
0
3,120
128,360
Staff
costs
£
138,105
433,608
225,944
131,166
790,718
928,823
413,523
1,342,346		 Total Funds
2024/25
£
1,321
775,474
168,117
157,667
1,101,258
104,216
107,670
86,412
298,298
133,658
Other
costs
£
210,744
499,878
91,830
50,952
642,660
853,404
111,227
964,631		 Unrestricted
Funds
£
1,829
127,892
134,814
114,970
377,676
108,171
81,657
71,349
261,177
8,630
Depreciation
£
0
0
0
0
0
0
19,730
19,730		 Restricted
Funds
£
0
112,028
697,194
134,543
943,765
0
0
0
0
37,048
Support
costs
£
132,386
259,021
81,205
71,868
412,094
544,480
(544,480)
0		 Total Funds
2023/24
£
1,829
239,920
832,008
249,513
1,321,441
108,171
81,657
71,349
261,177
45,678
Total
2024/25
£
481,235
1,192,507
398,979
253,986
1,845,472
2,326,707
0
2,326,707

In the current and previous period all costs of raising funds was unrestricted.

In the current period £1,196,717 of charitable activities costs was restricted (2024: £1,152,852). The remainder was unrestricted.

The breakdown of support costs and how these were allocated between governance and other support costs is shown in the table below

Staff costs
Other costs
Depreciation		 £
19,208
20,100
0
39,308
Governance		 £
394,315
91,127
19,730
505,172
Other
support costs		 £
413,523
Staff time
111,227
Direct use
19,730
Direct use
544,480
Total
allocated
Allocation
basis

Support costs have been allocated to priorities on the basis of income received.

49

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6. Total Group Expenditure (continued)

2023/24
Costs of raising funds:
Charitable activities:
Total resources expended
Support costs
Priority 1 - Build capacity and
sustainability in VCSE sector
Priority 2 - Community and
Voluntary Action
Priority 3 - Strategic
relationships and partnerships		 Staff
costs
£
133,685
238,409
462,289
147,886
848,584
982,269
325,096
1,307,365		 Other
costs
£
181,665
32,388
596,076
41,742
670,206
851,871
102,111
953,982		 Depreciation
£
0
0
0
0
-
-
26,033
26,033		 Support
costs
£
94,523
78,898
207,091
72,728
358,717
453,240
(453,240)
0		 Total
2023/24
£
409,873
349,695
1,265,456
262,356
1,877,507
2,287,380
0
2,287,380

The breakdown of support costs and how these were allocated between governance and other support costs is shown in the table below

Staff costs
Other costs
Depreciation		 £
19,072
25,830
0
44,902
Governance		 £
306,024
76,281
26,033
408,338
Other
support		 £
325,096
Staff time
102,111
Direct use
26,033
Direct use
453,240
Total
allocated
Allocation
basis

50

COMMUNITY ACTION SUFFOLK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7. Staff Costs
The average monthly number of employees during the period was:
Administration
Field Officers and Infrastructure Services
Wages and salaries
Social security costs
Pension costs
Agency staff costs
Other staff related costs		 2024/25
No.
8
40
48
£
1,199,398
101,218
40,970
1,341,586
0
0
1,341,586		 2023/24
No.
7
42
49
£
1,135,536
91,652
36,789
1,263,977
15,317
28,071
1,307,365

Other Staff related costs include redundancy payments of £0 (2024:£28,071).

All amounts were paid in the period and are recognised on the basis set out in accounting policy 1(f).

No. of employees whose total emoluments (excluding employer pension costs) for the reporting period fall within each band of £10,000, from £60,000 upwards.

£60,000 - £70,000 2024/25
2023/24
No.
No.
0
1
£70,000 - £80,000 1
0

The key management personnel in the year received a total remuneration of £262,609 (2024: £142,453).

51

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8. Net Incoming Resources

----- Start of picture text -----
|||| |---|---|---| |Total|Total| |Net incoming resources are stated after charging:|2024/25|2023/24| |£|£| |Depreciation of owned tangible fixed assets|16,590|22,892| |Amortisation on owned intangible fixed assets|3,140|3,140| |Remuneration of the company's auditors (inclusive of irrecoverable VAT)| |- audit of charity|18,300|14,310| |- audit of one subsidiary|0|7,314| |- non-audit services|1,800|4,206|

----- End of picture text -----

9. Taxation

No liability to corporation tax arises on the results reflected in these financial statements. The element relating to the charity qualifies for relief from corporation tax under the Income and Corporation Taxes Act 2010, Sections 466 to 493.

10. Tangible fixed assets for the group and charity

----- Start of picture text -----
|||||| |---|---|---|---|---| |Office|Fixtures &|Freehold| |equipment|fittings|property|Total| |£|£|£|£| |Cost| |As at 1 April 2024|154,664|130,918|1,163,760|1,449,342| |Additions|0|6,050|0|6,050| |Disposals|(154,664)|(106,977)|0|(261,641)| |As at 31 March 2025|0|29,991|1,163,760|1,193,751| |Depreciation| |As at 1 April 2024|154,089|115,297|239,128|508,514| |Charge for the year|575|1,663|14,352|16,590| |On disposals|(154,664)|(106,977)|0|(261,641)| |As at 31 March 2025|0|9,983|253,480|263,463| |Net book value| |As at 31 March 2025|0|20,008|910,280|930,288| |As at 31 March 2024|575|15,621|924,632|940,828|

----- End of picture text -----

Included in freehold property is land of £450,000 (2024: £450,000) that is not depreciated.

During 2021/22 Brightspace was valued by Fenn Wright at £1,120,000 and the Kirkley Centre at £650,000.

52

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11. Intangible fixed assets for the group and charity
Cost
As at 1 April 2024
Additions
Disposals
As at 31 March 2025
Depreciation
As at 1 April 2024
Charge for the year
On disposals
As at 31 March 2025
Net book value
As at 31 March 2025
As at 31 March 2024
13. Investments in subsidiaries
Cost
As at 1 April 2024
As at 31 March 2025
The charitable company holds 100% of the share capital
Business Services at CAS Limited
IT Services at CAS Limited
DBS at CAS Limited		 Software
Application
Total
£
£
14,820
14,820
0
0
0
0
14,820
14,820
10,895
10,895
3,140
3,140
0
0
14,035
14,035
785
785
3,925
3,925
of:
Group		 Software
Application
Total
£
£
9,420
9,420
0
0
0
0
9,420
9,420
5,495
5,495
3,140
3,140
0
0
8,635
8,635
785
785
3,925
3,925
Total
Total
2024/25
2023/24
£
£
6
6
6
6
Charity

14. Other Investments for the group and charity

Cost
As at 1 April 2024
As at 31 March 2025
Revaluation
As at 1 April 2024
Revaluation in year
As at 31 March 2025
Net book value
As at 31 March 2025
As at 31 March 2024		 Other
Investments
£
3,000
3,000
0
2,150)
(
2,150)
(
850
3,000		 Total
£
3,000
3,000
0
2,150)
(
2,150)
(
850
3,000

During 2019/20 the charity invested in Cirican LLP. The investment was revalued during the year as Cirican LLP has now ceas

53

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15. Debtors

Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
Amounts owed by subsidiary undertakings		 2024/25
2023/24
£
£
97,798
142,139
32,364
50,255
0
0
130,162
192,394
Group		 2024/25
2023/24
£
£
77,360
124,946
24,186
46,039
126,623
35,914
228,169
206,899
Charity

Included within the Charity's trade debtors are the Q4 subsidary management and accommodation charges. These amounted to £4,097 for Business Services at CAS Ltd, £1,441 for DBS at CAS Ltd and £2,403 for IT Services at CAS Ltd.

16. Creditors: Amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income
Taxation and social security payable
Amounts owed to subsidiary undertakings		 2024/25
2023/24
£
£
53,412
13,689
171,536
192,346
147,567
158,867
45,968
27,503
0
0
418,483
392,405
Group		 2024/25
2023/24
£
£
38,687
4,658
8,151
13,736
113,941
125,231
45,968
27,503
0
0
206,747
171,128
Charity
Deferred income comprises
Group & Charity
2024/25
£
Deferred income at 1 April 2024
100,537
Amounts released to income earned from charitable activities
(100,537)
Amounts deferred in the year
85,289
Deferred income at 31 March 2025
85,289		 Group & Charity
2023/24
£
64,162
(64,162)
100,537
100,537

54

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17. Financial Commitments

Commitments under operating leases

At 31 March 2025 the group had future minimum lease payments under non-cancellable operating leases as follows:

Property leases
Not later than one year
Equipment leases
Not later than one year
Later than one year and not later than five years
Total Equipment leases		 2024/25
£
0
11,185
17,535
28,720		 2023/24
£
0
16,974
28,720
45,694

Capital Commitments

At 31 March 2025 the group had capital commitments of £0 (2024: £0).

18. Pension arrangements

Contributions to the charity 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 £40,970 (2024: £36,789). Contributions amounting to £0 (2024: £5,802) were payable to the scheme at 31 March 2025 and are included within creditors.

55

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
19. Restricted Funds - 2024/25
31 March
Revenue 1 April 2024 Income Expenditure Transfers
2025
£ £ £ £ £
Defra - grants towards salary costs 0 45,310 (45,310) 0 0
Suffolk County and District Councils - grant 0 9,462 (9,462) 0 0
towards Funding 4 Suffolk Portal
Social Enterprise 8,249 0 (8,249) 0 0
Babergh Mid Suffolk Social Enterprise 0 27,700 (27,700) 0 0
Rural Business & Community Hub - East 1,930 9,839 (8,659) 0 3,110
Suffolk
Full Cost Recovery Training & Support 0 6,432 (6,432) 0 0
Suffolk County Council Together for Suffolk 5,980 0 (5,980) 0 0
IDAB Support 0 3,000 (3,000) 0 0
Macmillan - Lets Talk About Cancer 0 44,355 (44,355) 0 0
Macmillan - Volunteer Support 0 6,761 (2,685) 0 4,076
Suffolk County Council Food Bank support a 135,772 225,000 (360,772) 0 0
work
East Suffolk Food Network a 0 38,892 (38,892) 0 0
abergh Mid Suffolk Food Network a 0 88,919 (88,919) 0 0
SPSL Food Network a 40,707 232,269 (201,892) 0 71,084
SPSL - Food Network - Training a 0 25,000 0 0 25,000
SPSL - Food Network - Marketing & a 0 15,000 0 0 15,000
Promotion
Priority 1 - Build capacity and 192,638 777,939 (852,307) 0 118,270
sustainability in VCSE sector
East Suffolk Council - Volunteering campaign 8,718 0 (8,718) 0 0
Geoffrey Watling - East Suffolk Volunteering 3,773 0 (3,773) 0 0
Mens Sheds 7,607 0 (7,607) 0 0
Suffolk Good Neighbours Scheme - The 23,560 (4,964) (18,596) 0 0
National Lottery Community Fund
National Lottery - Reaching Communities 0 1,850 (75) 0 1,775
West Suffolk District Council - Capacity 0 3,000 0 0 3,000
Building Courses
NAVCA - Cadents Project - Centres for 0 12,500 (7,881) 0 4,619
Warmth
Early Years Toddler Group 12,252 3,249 (15,501) 0 0
Babergh & Mid Suffolk District Council - 4,929 0 (4,929) 0 0
Parent & Child Group
Tackling Poverty Partnership 0 18,000 (18,000) 0 0
Kirkley Centre Holiday Activity Fund 0 1,590 (1,590) 0 0
Youth Work Training - Suffolk County Council b 3,645 0 (3,449) 0 196
Suffolk Youth Focus b 83,389 0 (83,389) 0 0
East Suffolk Rural Youth Work b 44,284 0 (37,798) 0 6,486
Priority 2 - Community and Voluntary 192,157 35,225 (211,306) 0 16,076
Action
VCFSE Engagement Lead 23,047 0 (23,047) 0 0
West Suffolk Locality Funding 43,876 0 (43,876) 0 0
Climate Change 5,104 0 (5,104) 0 0
VCS Emergencies partnership (British Red 0 6,000 0 0 6,000
Cross)
Defra - Rural Housing 0 33,275 (33,275) 0 0
Suffolk North East Essex VCSE Leadership 13,750 0 (13,750) 0 0
West Suffolk UKSPF 1,661 0 (1,661) 0 0
Awards Funds - various sponsors 1,189 824 (976) 0 1,037
Priority 3 - Strategic relationships and 88,627 40,099 (121,689) 0 7,037
partnerships
Revenue 473,422 853,263 (1,185,302) 0 141,383
Brightspace 348,777 0 (10,630) 0 338,147
Kirkley Centre 75,709 0 (785) 0 74,924
Capital (expenditure split equally to 3 priorities) 424,486 0 (11,415) 0 413,071
Total 897,908 853,263 (1,196,717) 0 554,454
----- End of picture text -----

The restricted capital funds represent freehold property acquired with the assistance of restricted funding.

Note

a) These funds were previously classified as priority 1

b) These funds were previously classified as priority 2

56

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
19. Restricted Funds - 23/24
31 March
Revenue 1 April 2023 Income Expenditure Transfers 2024
£ £ £ £ £
Defra 0 45,310 (45,310) 0 0
Funding 4 Suffolk - Suffolk County and District 0 8,602 (8,602) 0 0
Councils
Prohelp - Rope Trust 3,188 0 (3,188) 0 0
The National Lottery Community Fund - 5,129 0 (5,129) 0 0
Prohelp
Social Enterprise 18,635 0 (10,386) 0 8,249
Social Enterprise - Babergh Mid Suffolk 0 300 (300) 0 0
Macmillan 0 22,368 (22,368) 0 0
Rural Business & Community Hub - East 0 7,380 (5,450) 0 1,930
Suffolk
FCR Training & Support 0 18,368 (18,368) 0 0
Together for Suffolk - Suffolk County Council 0 10,000 (4,020) 0 5,980
Youth Work Training - Suffolk County Council 7,662 0 (4,017) 0 3,645
Suffolk Youth Focus 123,129 0 (39,740) 0 83,389
East Suffolk Rural Youth Work 58,886 0 (14,602) 0 44,284
Priority 1 - Build capacity and 216,629 112,328 (181,480) 0 147,477
sustainability in VCSE sector
Volunteering campaign - East Suffolk Council 0 10,857 (3,541) 1,402 8,718
East Suffolk Volunteering - Geoffrey Watling 0 4,000 (228) 0 3,773
Mens Sheds 16,460 30,260 (44,070) 4,957 7,607
Suffolk Good Neighbours Scheme - The 39,609 0 (16,049) 0 23,560
National Lottery Community Fund
Food Bank support work - Suffolk County 150,556 440,000 (454,784) 0 135,772
Council
Food Network - East Suffolk 0 17,066 (17,066) 0 0
Food Network - Babergh Mid Suffolk 0 16,049 (16,049) 0 0
Food Network - SPSL 0 116,135 (75,428) 0 40,707
Local Conversations - People's Health Trust 46,962 93,692 (140,654) 0 0
Volunteering Pathways Project 5,920 3,000 (7,518) (1,402) 0
Warm Rooms Kirkley 609 0 (609) 0 0
Ukraine Community Support 10,075 14,751 (24,826) 0 0
Ukraine Infrastructure NAVCA 3,659 4,996 (5,733) (2,922) 0
Holiday Activity Fund 0 2,510 (2,510) 0 0
Early Years Toddler Group 54,235 0 (41,983) 0 12,252
BMSDC Parent & Child Group 12,021 0 (7,092) 0 4,929
Priority 2 - Community and Voluntary Action 340,106 753,316 (858,139) 2,035 237,318
VCFSE Engagement Lead 9,837 40,000 (26,790) 0 23,047
West Suffolk Locality Funding 0 50,000 (6,124) 0 43,876
Climate Change 0 10,000 (4,896) 0 5,104
Defra - Rural Housing 0 1,160 (1,160) 0 0
ABCD E-learning, Network & Development - 10,344 0 (5,387) (4,957) 0
Suffolk County and District Councils
Minding the Gap - The National Lottery
Community Fund and ESF Building Better 33,195 13,635 (46,830) 0 0
Opportunities
Suffolk North East Essex VCSE Leadership 13,750 0 0 0 13,750
West Suffolk UKSPF 5,661 0 (4,000) 0 1,661
Suffolk Information Partnership - Suffolk 1,324 0 (1,324) 0 0
County Council
Awards Funds - various sponsors 1,621 374 (806) 0 1,189
Priority 3 - Strategic relationships and
75,732 115,169 (97,317) (4,957) 88,627
partnerships
Revenue 632,467 980,813 (1,136,936) (2,922) 473,422
Brightspace 363,907 0 (15,130) 0 348,777
Kirkley Centre 76,495 0 (786) 0 75,709
Capital (expenditure split equally to 3 priorities) 440,402 0 (15,916) 0 424,486
Total 1,072,869 980,813 (1,152,852) (2,922) 897,908
----- End of picture text -----

The restricted capital funds represent freehold property acquired with the assistance of restricted funding.

During the year it was agreed with the funder to transfer the balance of £2,922 from Ukraine Infrastructure NAVCA as that fund came to an end and transfer this to our unrestricted fund for Core Volunteering. During the year it was agreed with the funder to transfer the balance of £1,402 from Volunteering Pathways as that fund came to an end and transfer this to a new fund for Volunteering Campaigns for East Suffolk.

During the year it was agreed with the funder to transfer the balance of £4,957 from ABCD as that fund came to an end and transfer this to an existing fund for Mens Sheds.

57

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19. Restricted Funds (continued)

The restricted funds detailed on the preceding pages are to be applied for the specific purposes agreed with the respective funders or donors. The restricted revenue funds cover the three main areas of the charity's focus: Priority 1 - Build capacity and sustainability in VCSE Sector, Priority 2 - Community and Voluntary Action, Priority 3 - Strategic relationships and partnerships. Further details of these activities are included in the Trustees' report.

20. Analysis of net assets between funds
Group
Tangible fixed assets
Intangible fixed assets
Investments
Net current assets
Total
Charity
Tangible fixed assets
Intangible fixed assets
Investments
Net current assets
Total
Group
Tangible fixed assets
Intangible fixed assets
Investments
Net current assets
Total
Charity
Tangible fixed assets
Intangible fixed assets
Investments
Net current assets
Total		 2024/25
Unrestricted
£
517,216
785
850
905,571
1,424,423
517,217
785
856
795,999
1,314,857
2023/24
Unrestricted
£
516,342
3,925
3,000
862,747
1,386,014
516,342
3,925
3,006
786,278
1,309,551		 2024/25
Restricted
£
413,071
0
0
141,383
554,454
413,071
0
0
141,383
554,454
2023/24
Restricted
£
424,486
0
0
473,422
897,908
424,486
0
0
473,422
897,908		 2024/25
Total
£
930,287
785
850
1,046,954
1,978,876
930,288
785
856
937,382
1,869,311
2023/24
Total
£
940,828
3,925
3,000
1,336,169
2,283,922
940,828
3,925
3,006
1,259,700
2,207,459

58

COMMUNITY ACTION SUFFOLK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

21. Analysis of changes in net debt

Cash and cash equivalents
Cash
Cash equivalents
Total		 At 1 April
2024
£
345,863
1,190,317
1,536,180
1,536,180		 Cash flows
£
113,821
(314,726)
(200,905)
(200,905)		 Other non-
cash
changes
£
0
0
0
0		 At 31 March
2025
£
459,684
875,591
1,335,275
1,335,275

22. Related party transactions

During the 2024/25 financial year, the following transactions took place between the charity, and its wholly owned

 The charity and its subsidiaries engaged in transactions with external organisations in which a trustee of the charity and a director of a subsidiary respectively hold positions of influence. These transactions related to the provision of goods or services and were conducted on normal commercial terms. The total value of such transactions was £4,347 (2024: £3,776).

At the year-end, a balance of £126,623 (2024: £35,936) was due from the subsidiaries to the charity. This amount is included within debtors.

No trustee received any remuneration or other benefits from the charity or its subsidiaries during the year (2024: £nil), other than the reimbursement of £129 (2024: £25) of expenses incurred in the performance of their duties.

All transactions were conducted at arm’s length and in accordance with the charity’s conflict of interest and governance policies. Trustees and directors did not participate in decisions where a conflict of interest was identified.

23. Government grants

Income from government grants comprises

m government grants comprises
2024/25 2023/24
£ £
Grants supporting specific activities 658,426 787,318
Grants supporting general charitable activities 378,976 398,786

59