FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024
Charity Number 1156904

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
Contents
Pages
Trustees, Annual Report
1to9
Reference & Administrative Information
10
Independent Examiner's Report
11
Statement of Financial Activities
12
Balance sheet
13
Notes to the financial statements
14to22

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
The Trustees present their report and financial statements for the year ended 31 March 2024.
Governing Document
The charity is controlled by its goveming document and constitutes a Charitable Incorporated
Organisation.
nd
The constitution was adopted on 2 May 2014.
Organisational Structure
The charity is administered by an elected board of trustees, made up of be￿een three and twelve
members. The trustees are elected by the general membership at the Annual General Meeting.
Additional trustees can be appointed by the members or the incumbent trustees throughout the year.
The trustees meet several times a year to administer the charity. this is currently approximately
quarterly. Decisions may also be made by a majority of trustees responding via electronic means.
Trustee sub-committees are formed as required to deal with safeguarding, disciplinary, staffing, and
other issues.
Objectives & Activities
The objectives of the organisation are-
To act as a resource for young people living in Filton and surrounding areas by providing advi￿ and
assistan￿ and organising programmes of physical, educational and other activities as a means of..
a) advancing in life and helping young people by developing their skills, capacities and
capabilities to enable them to participate in society as independent. mature and responsible
individuals-
b) advancing education.
c) relieving unemployment.
d) providing recreational and leisure time activity in the interests of social welfare for people living
in the area of benefit who have need by reason of their youth, age, infimiity or disability,
poverty or social and economic circUmstan￿S with a view to improving the conditions of life of
such persons.
To promote social inclusion for the public benefit by preventing people from becoming socially
excluded, relieving the needs of those people who are socially excluded and assisting them to
integrate into society-
The organisation is non-party in politics. and non-sectarian in religion.

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
Significant Activities
In pursuance of the objectives of the organisation, the activities fall into five main areas of operation
as follows:
1. The organisation was created from an existing youth ￿ntre. the premises are li￿nCed from the
adjacent Methodist Church. The organisation continues to support this work by providing a
venue for youth clubs and activities.
2. The organisation provides youth and community work contracted by South Gloucestershire and
Bristol City Councils, as well as Town and Parish Councils. The councils closely monitor this
work to ensure that they deliver the required services.
3. The organisation provides work contracted from Short Breaks for Disabled Children funding,
commissioned by South GIoU￿sterShIre and Bristol City Councils. The councils closely monitor
this work to ensure that they deliver the required services.
4. The organisation provides community well-being activities targeted at older or isolated people,
as well as intergenerational projects to promote community cohesion.
5. The organisation applies to grant-making trusts and foundations for project-based funding to
support wider aims and activities to develop FACE'S mission and vision.
6. The organisation works in partnership with other youth and community providers to enhance
and complement the offer in the wider communities in which FACE operates and works closely
with other voluntary or educational organisations providing 'added value, to contracts and funded
work. This is through the use of employees and volunteers of the organisation working for
example at local schools.
7. The organisation works with a wider range of members of the local community providing social
support, learning. or employment skills. This is through a number of different sessions provided
at the centre and in other venues. Community volunteers are also recruited and engaged in
community initiatives furthering the aims of FACE.
Achievements and Perfomiance
Charitable activities
FACE'S work is based at 2 main youth ￿ntreS we lease in Filton and Patchway and then at hired sites
in other communities, such as weekly delivery in Southmead, Easton, Kingswood, and Frampton
Cotterell. We also deliver work in schools and other community and public venues and run a holiday
programme in Bristol for autistic children and their families.
Much of the work is commissioned by local authorities and town and parish councils with specific targets
and outcomes, and some of our work is community-led and self-financing or supported through small
grants and donations.
During the financial year 2023-2024, we engaged with 1,744 named individuals on at least one
occasion, this is an increase from 1,592 individuals in the previous year.

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
These people attended a total of 1,309 sessions, across all age groups and locations.
This does not include 'drop-in' visitors and those without names recorded, such as those taking part in
events and activities where registration was not required (e.g. school drop-in sessions, coffee mornings,
community events, and detached youth work where names are unknown). This is a further 370 events
with an estimated 5,600 people. with a total annual attendan￿ of 18,600. an increase from 11,604 in
the previous year.
Children's & Youth Work: (CYW)
FACE has had another successful year of youth work. The main focus of the work, as always, is on
Open-ac￿sS youth work, with some more targeted support where needed (e.g. an LGBTQ group,
school project groups. knife crime workshops. and some 1-2-1 support activities).
As the 'West' Lot Lead for Youth Activities Offer (YAO) Youth Work within the South Gloucestershire
Youth Work Partnership (Lot 1). we have successfully run the youth work across Patchway, Charlton
Hayes and Filton, and managed 3 subcontracts for other providers in Thombury, Stoke Gifford, and
Bradley Stoke.
As a subcontractor within Lots 2 and 3 to the East and South, facilitsting youth work in Kingswood and
Frampton Cotterell, we have also maintained an active role in the wider partnership. We are also a
Specialist in youth work with young people with social and leaming disabilities within the partnership.
The YAO contract was out for tendering this year and. as well as coordinating our Lot 1 bid with
subcontractors, we worked with the wider partnership to coordinate efforts to renegotiate the contracts
across the Lots for this work. This included a youth consultation event where our young people were
actively involved in telling offi￿r5 what they wanted their youth service to be like. We were successful
in our Lot 1 bid and this new contract will run April 2024-March 2029 with a possible 2-year extension.
This gives much more stability to our youth work offer in South Gloucestershire and underpins our wider
charity.
We also worked with the partnership to fomiulate a further Lottery bid to support the youth work in
Patchway as the current 3-year grant ends in July. The bid was submitted early in the summer to begin
in October. Just before this report was submitted, we had heard it was successful.
All groups continue to grow in number. and the work in Patchway in particular has been Suc￿sSfUl,
building up good relationships with young people and their families and also with the police, councillors,
schools, and other community groups.
Ernst & Young (EY) ran a 10-week programme from our Patchway site and have been generous in
donations and funds to create a media suite in the ￿ntre. mentioned below.
We ran a Thrive programme, supported by the National Youth Agency and Natwest bank, around
money management and young people were pleased to receive goody bags on completion of the
project.
This year we also undertook 3 months of consultation work for Severn Beach & Pilning Parish Council,
in partnership with Krunch, to explore with young people what activities they would like to engage with
in their area. A report was presented back to the parish council to inform their planning.

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
FACE has been commissioned to deliver a similar piece of consultation work in Wintert)ourne next
financial year including some detached and outreach youth work sessions.
Duke of Edinburgh's Silver and Gold groups met fortnightly during the springlsummer months and the
silver assessed and gold practice expeditions during the summer went well. The bronze and silver
groups were presented with their ￿rtIficateS at the annual South GIoU￿sterShIre Youth Awards night
in February 2024. 30 other young people from FACE received their awards on the night.
The football outreach session in Patchway ￿ntInueS to go well, with in-kind support from Patchway
Town Council allowing the use of the 3G sports pitch. Relationships with local young people and
community members at these sessions have been particularly important this year as the community has
seen an increase in perception of youth Violen￿ and a stabbing in the neighbouring town of Little Stoke
did involve Patchway young people.
We work well with the Violence Reduction Partnership. police. and other local youth centres to ensure
Intelligen￿ is coordinated. The police have attended the youth club sessions and a highlight of the year
was the poli￿ and young people joining together for a football game.
We were again suc￿sSful in gaining South GlouTrstershire Council support to run Holiday Activities &
Food programmes (HAF) for young people aged 12-16 across our centres, and these were run at
Patchway Youth Centre. These projects during school holidays at Christmas, Easter and the summer
are targeted at those in receipt of free school meals. Every day included cooking and eating their lunch
together, as well as physical activities and group work, and this summer also included trips.
A monthly youth club for adopted young people at Cathedral School started in the autumn of 2023 and
has seen FACE working with Adoption West to provide an invaluable outreach Servi￿ for these young
people.
Work with those with learning, social and physical disabilities:
We continue to build our knowledge and expertise in the field of disabilities and this year we have
expanded our offer to young people with additional needs. through the Pathways to Short Breaks project
commissioned by Bristol City Council. This work is funded by the Department for Education and FACE
is contracted, along with other partners Neon Daisy and Exar Wellbeing, to work alongside the Council
staff to provide targeted work with young people not attending school or social groups. The one-year
pilot programme has now been extended for a second year until March 2025.
We have transformed the 4 'out-of-school clubs, for neurodiverse young people. which we took on from
another organisation last year as part of the Out & About service in Bristol. These groups are now
consistently well-attended and have waiting lists. We are also trying to recruit more volunteers
including through universities and colleges to support these groups. in order to reduce waiting lists.
The groups run at 2 adventure playgrounds in Bristol and programmes include a range of games, sports,
social issues, cooking, quizzes and crafts activities.
Our monthly "Social Club"_ the South GIOU￿SterShIre Council funded project commissioned as part of
their 'Short Breaks for Disabled Children, offer - continues to run for 8-13 year olds at our Filton site.
This small group has built good friendships and have enjoyed monthly activities at the youth centre
including games, cooking, and sports, and a summer trip to do archery together.

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
The Bristol Autism Project, commissioned by Bristol City Council, has continued to deliver activities
during the school holidays and we have utilised new venues which have been very keen to be inclusive
and supportive. These activity sessions have proven invaluable to our members and their families and
allowed them to access services and activities in a safe and controlled manner. We have put in place a
new membership scheme to better support the work financially as the budget has been redU￿d this
year.
Our Illuminators adults. group in Filton has continued throughout the year building Independen￿ skills,
friendships employment skills, financial awareness and social and community networks outside the
centre. They continue to enjoy our accessible trips out, including meals, shopping trips, a pottery class,
theatre visits, and a boat trip with the Willow TrusL
Community Work:
Our weekly groups for older adults continue to run and build attendance in our Filton building.
This includes tai chi. low-impact fitness, 2 weekly coffee momings, and a "Silver Surfers" session
focused on supporting people with technology. We also stsrted a weekly creative writing group in the
summer of 2023, which is a small group, however it is enjoyed by those who attend.
The monthly Goldies Sing-a-long sessions run by the Golden Oldies charity ran until Marth 2024,
when sadly they stopped due to low numbers.
Sadly due to supermarket processes changing. we no longer offer food donations through the
Farescheme scheme.
The South Gloucestershire Council Community Learning team uses our building weekly to run
courses and events for learners and we also host regular community meetings for other groups, such
as the Filton Community Garden AGM. Filton Twinning Association committee meetings and AGM,
and the Filton Chest & Heart Committee meetings.
New signs at Filton and Patchway Youth Centres this year have increased community awareness of
our spa￿S and hiring enquiries have increased. In addition to existing users and one-off meetings
and events, Filton now hosts the Filton Tang So Do organisation weekly and Patchway hosts the
Pathways Learning Centre 2-3 days each week for some of their altemative education programmes.
Events and fundraising:
We were invited to be the charity of the year for five organisations this year:
The Filtones choir. who raised £450 for us.
St Andrews Methodist Church raised £159 from their Christmas Card donations.
St Brendan's Sixth Form raised almost £500 and donated felt pens and hot chocolate tubs.
Ernst & Young (EY) SUPF)Orted FACE by donating tablet CL)mputers and funds to contribute to creating
a media suite at Patchway Youth Centre (online fundraising still ongoing).
The Nuclear Institute Western branch invited FACE to their annual charity dinner, which took pla￿ at
the Aerospace Museum, and a fundraising raffle on the night raised almost £4,000 for FACE!
The Wonderful Windows Arts Trail retumed to Filton in November 2023 and saw 51 houses and
businesses decorated, with a number of them offering refreshments for visitors. The refreshment stalls
around the trail again raised fijnds for the South GIoU￿sterShIre and North Bristol Foodbank and a
donation of £264 was made following the trail.

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
A community Scarecrow Trail in Frampton Cotterell and also another this year in Patchway had lots
of involvement from young people attending our groups and fab scarecrows were made.
We worked with the Filton Community Garden to facilitate a community Christmas Sing-a-long in
December 2023 which over 75 people of all ages enjoyed. The Filton Town Council generously
donated funds for mince pies and hot chocolate which were well appreciated after an hour of singing
Christmas songs and carols in the garden!
Our popular annual Christmas Fayre was a success raising around £750.
Staff & Trustee Development:
We held a training day for all staff, volunteers and trUSt￿S with 2 external trainers attending. We
focused on Safeguarding and ACES in the morning and Equality and Diversity in the aftemoon. This
year we held the event at the BAW club in Southmead and enjoyed a buffet lunch.
One year into our 5-year Development Plan. we republished this and plans were given a "RAG. rating
identifying where they are in temis of completion or planning stages. This was circulated to the whole
team. A working group is being set up to oversee progress.
A new Parknerships & Communications Officer role was created and recruited just at the end of this
period.
Staff undertook first aid, Midas, autism, food hygiene, and Level 3 Youth Work training this year.
Youth Workers also attended the annual South Gloucestershire Youth Workers conference taking part
in a series of workshops and activities with other youth workers from across South Gloucestershire.
Trustees have continued to support staff interview panels, staff meetings and events.
We are actively seeking new trustees. Trustee recruitment is done through local advertising, including
via the Voscur website and approaching local contacts should the opportunity arise.
Applicants complete an application form, following which a conversation takes place between the chair
and the applicant before their application is discussed by the board of trustees and agreement is made,
or not, with feedback given. The FACE HR assistant undertakes reference checks and DBS and holds
their detsils confidentially.
Financial Review
Reserves Policy
We have managed to build our free reserves back up to £30,801 by the end of March 2024.
With more charity growth expected in the next financial year, we plan to build this up to £33,000 by
October 2024 and continue to build this up by £500 each month thereafter.
Reserves are held to protect the charity in case of redundancies. emergencies. or ending of contracts
or building agreements. It is hoped to build reserves up to cover 3 months running costs to better
cover emergencies, funding shortFalls. or other situations which may arise.
A separate 90-day-notice bank account holds the charity's reserve funds.

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
Results for the year
Income for the year increased to £451,570 (2023: £355.440). as a result of obtaining more grants and
contracts for specific projects, and growing responsibility within the Youth Work Partnership (now as
a Lead organisation not just a subcontractor). Expenditure also increased to £452,293 (2023:
£330.828) due to growing demands for these activities and increased staffing hours and
responsibilities to run the projects. The charity experienced a deficit during the year of £723
(2023:surplus of £24,612).
Financial Reporting
Quarterly management accounts were provided at the trustee meetings showing detailed and
summarised reports across the various different areas of FACE'S work.
The financial breakdown of expenditures is regularly reported to providers of grants and contracts and
the Trustees.
An annual budget of revenue was prepared by FACE staff for quarterly board analysis.
Financial and HR Processes
The following financial and HR pro￿sseS are implemented at FACE:
Internet Banking ServI￿S to allow bank balance analysis and bank transfers in real-time and to
make electronic payments of staff payroll and to suppliers.
Implemented pension provisions for all eligible staff via NEST and for one member of stsff via
Avon Pension Scheme (staff member TUPE'd from another organisation)
QuickBooks financial management system enabling accurate recording and financial reporting.
Payroll is conducted through use of an agent, Butler-crowe Payroll.
BreatheHR - a cloud-based HR system which holds all personnel records. leave. expenses,
sickness, etc in one place and meets GDPR and information retention policies.
A new bank account was opened at Dudley Building Society this year to use for Reserves, with
a 90-day notice period. A second account at Cooperative Bank is also being opened which has
a better interest rate for operational funds.
Principal funding sources
Our principal funding sources are listed below:
Bristol City Council: the Bristol Autism Project - (x)ntracted to provide school holiday activities for
autistic children and their families.
Bristol City Council: the Pathways to Short Breaks project - the first of 2 years funded project from the
Department for Education to provide small group work for socially isolated neurodiverse young people
not attending school.

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
South Gloucestershire Council: Youth Activities Offer 'Lot 1 Lead. funding to fund youth work, and
subcontract 3 other providers of youth work, across a geographical area of South GIou￿stershIre.
Learning Partnership West: subcontracted work from South Gloucestershire Council for Youth
Activities Offer youth work provision in Lot 2.
Creative Youth Network" subcontracted work from South GIoU￿sterShIre Council for Youth Activities
Offer youth work provision in Lot 3.
South Gloucestershire Violence Reduction Pathership: the first of 2 years funding for detached youth
work in targeted areas in Lot 1 tackling Violen￿ and youth crime.
Wecil.. subcontracted work from Bristol City Counal for 2 youth groups for autistic children & young
people as part of the 'Out & About, servi
Filton Town Council: provision of junior youth clubs (age 7-13)
Frampton Cotterell Parish Council: youth provision in Frampton Cotterell and surrounding villages.
Nisbets: a one-off £5,000 grant to transform our kitchens to provide more cooking with young people
to tackle food poverty and hunger in our youth centres.
Nuclear Institute Western Branch: a one-off very successful charity dinner event
raised over £4,000 for FACE.

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2024
Trustees, responsibilities in relation to the financial statements
The trustees are responsible for preparing the Trustees. Report and the financial statements under
applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102:
The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements
for each financial year which give a true and fair view of the state of affairs of the charity and of the
income and expenditure of the charity 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 in the Charities SORP.
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements.. and
prepare the financial statements on the going con￿rn basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008
and the provisions of the trust deedlconstitution. They are also responsible for safeguarding the assets
of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Approval of Accounts
The accounts were approved on behalf of the Trustees on 24 J.LJly.?Q24..... by:
Rosemary Greenwood
Trusteelchair

FOUNDATION FOR ACTIVE COMMUNITY ENGAGAEMENT
REFERENCE & ADMINISTRATIVE INFORMATION
YEAR ENDED 31 MARCH 2024
Company number
CE001859
Charity number
1156904
Trustees
The Trustees who have served during the year and Sin￿ the year end were as follows:
R Greenwood
C Hazelgrove
D Matthews
R Sharp
Rev H Cooke
Rev S Edwards
B Davis
R Harman
Chair
Appointed August 2023
Secretary
R Sharp
Registered Office
FACE
Youth Centre
Elm Park
Filton
Bristol BS34 7PS.
Independent Examiner
Joshua Kingston Bsc ACA
Burton Sweet Limited Chartered Accountsnts
The Clock Tower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol BS48 1 UR
10

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
INDEPENDENT EXAMINER'S REPORT
YEAR ENDED 31 MARCH 2024
I report to the trustees on my examination of the accounts of The Foundation of Active Community
Engagement for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Charity. you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 {'the Act.).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011
Act and in carrying out my examination I have follovrfed all the applicable Directions given by the Charity
Commission under section 145(5){b) of the Act.
Independent examiner's statement
Since the Charity's gross income exceeded £250.000 your examiner must be a member of a body listed
in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am
a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed
bodies.
I have completed my examination. I confinn that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Charity as required by section 130 of the Act;
or
2. the accounts do not accord with those records. or
3. the accounts do not comply with the applicable requirements con￿rnIng the fomi and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'true and fair view which is not a matter considered as part
of an independent examination.
I have no concems and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
ogkkn
Joshua Kingston, Bsc ACA
Burton Sweet Limited Chartered Accountsnts
The Clock Tower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol BS48 1 UR
Date.. 24 Ju!y.2024

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
Funds
Funds
Total Funds Total Funds
2024
2023
Note
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
3,193
16.822
23,331
39
2,324
405.861
5,517
422.683
23.331
39
3,454
329,197
22.787
Total income
43,385
408,185
451,570
355,440
Expenditure on:
Raising funds
Charitable activities
4.715
21,659
4.715
447,578
10,704
320,124
425,919
Total expenditure
26.374
425.919
452.293
330,828
Net incomel(expenditure)
17.011
(17.734)
(723)
24.612
Transfers between funds
14
(9.511)
7.500
9,511
Net movement in funds
(8.223)
(723)
24.612
Total funds at start of year
14
23,301
25,612
48,913
24,301
Total funds at end of year
14
30,801
17,389
48.190
48,913
The Charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the charity are classed as continuing.
The notes on pages 14 to 22 forni part of these financial statements
See note 10 for fund-accounting comparative figures
12

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Note
Fixed assets
Tangible assets
11
1,437
1,437
Current assets
Debtors
Cash at bank and in hand
12
31,659
97.633
24.178
52,375
129.292
76.553
Liabilities
Creditors - amounts falling
due within one year
Net current assets
13
(81,102)
48,190
(29,077)
47,476
Net assets
48,190
48.913
FUNDS
Unrestricted funds
General funds
Restricted funds
15
15
30,801
17.389
23,301
25.612
Total funds
48,190
48.913
These financial statements were approved by the Trustees on 24 Julx 2024
by:
.and are signed on their behalf
Mrs R Greenwood
Trustee
The notes on pages 14 to 22 form part of these financial statements
13

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
Accounting policies
Accounting convention
The financial statements have been prepared in accordance with the historical cost convention (except
where otherwise stated in the accounting policy note) and in accordance with the Statement of
Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in
October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102). and the Charities Act 2011.
The accounts (financial statements) have been prepared to give a 'true and fair, view and have departed
from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fair view,. This departure has involved following Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019
rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective
from 1 April 2005 which has since been withdrawn.
The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no
material uncertainties affecting the ability of the charity to continue as a going concern
Income
Income from donations is included in income when these are receivable, except as follows:
l. When donors specify that donations given to the charity must be used in future accounting periods,
the income is deferred until those periods:
11. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use
such income, the income is deferred until the pre-conditions have been met.
Investment income is included on a receivable basis.
Expenditure
Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT
which cannot be recovered.
Raising funds
Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods
sold and other costs which include the costs of running and participating in fundraising events and
collections and cost of goods purchased for resale.
Charitable Activities
Grants awarded are allocated to charitable activities.
Grants awarded are treated as expenditure and a liability in the accounts as soon as they become legal
or constructive obligations. In the case of multi-year grant awards. the funding for all years is
immediately recognised unless there are conditions which need to be met by the recipient to enable the
release of subseauent vears, fundina.
14

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
Governance costs
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charity and include the independent examination fees and costs linked to the
strateqic manaqement of the charity. Governance costs are included within charitable activities.
Pension costs and other post-￿tIreMent benefits
The charity contributes to defined contribution pension schemes. Contributions payable to the charity's
pension schemes are charged to the Ststement of Financial Activities in the period to which they relate.
Tangible fixed assets
Fixed assets are held at cost less accumulated depreciation. Assets costing less than £1,000 are not
capitalised. Depreciation is calculated so as to write off the cost of an asset. less its estimated ultimate
residual value, over the useful life of that asset as follows:
Computer equipment
Fixtures and fittings
over 5 years; straight line
over 5 years" straight line
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.
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 three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at
their settlement amount after allowing for any trade discounts due.
Fund accounting
Unrestricted funds can be used in accordan￿ with the charitable objects at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
Designated funds form part of unrestricted funds and have been identified as being for particular
purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at
the discretion of the Trustees.
Further explanation of the nature and purpose of each fund is included in note of the financial
statements.
15

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
Income from: Donations and legacies
Unrestricted Restricted Total Funds
Funds
Funds
2024
Donations
3,193
2.324
5.517
3,193
2.324
5,517
Prior year
Unrestricted Restricted Total Funds
Funds
Funds
2023
Donations
3,454
3.454
3,454
3,454
Income from: Charitable activities
Unrestricted Restricted Total Funds
Funds
Funds
2024
Activities and trips
Subscriptions
Grants received
6,926
9,896
6,926
9.896
405,861
405.861
16,822
405,861
422,683
Prior year
Unrestricted Restricted Total Funds
Funds
Funds
2023
Activities and trips
Subscriptions
Grants received
5,982
11,662
500
5,982
11,662
311.553
311.053
18,144
311.053
329,197
16

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
Income from: Other trading activities
Unrestricted Restricted
Funds
Funds
Total Funds
2024
Sales of goods
Event income
Rental income
5,134
2.105
16,092
5,134
2,105
16.092
23,331
23.331
Prior year
Unrestricted Restricted Total Funds
Funds
Funds
2023
Sales of goods
Event income
Rental income
6,859
9.626
6,302
6.859
9,626
6,302
22,787
22.787
Expenditure on: Raising funds
Unrestricted Restricted Total Funds
Funds
Funds
2024
Costs of goods sold
Event costs
4,139
576
4,139
576
4,715
4,715
Prior year
Unrestricted Restricted
Funds
Funds
Total Funds
2023
Costs of goods sold
Event costs
6,442
4,112
6,442
4.262
150
10,554
150
10.704
17

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
Expenditure on: Charitable activities
Total Funds Total Funds
2024
2023
Wages and Salary costs
Other Staff costs
Resource, programme & project costs
Trips and Activities
Property, rent and insurance
Property Utilities
Other property costs
Office costs
Depreciation
Governance costs
274,563
13.195
89.104
3,993
25,973
9.726
21.868
5,223
1,437
2.496
191,512
10.102
76,016
4,903
13.141
5.496
10,602
4,645
1,439
2.268
447,578
320,124
Net incomel(expenditure) for the year
This is stated after charging:
2024
2023
Independent examiners fees
for independent examination
for Accounts preparation
1,122
1,374
1.437
1,020
1,248
1,439
Depreciation
One trustee was reimbursed for out of pocket travel expenses this year for £38 (2023: £300). No Trustee
received any remuneration during the year.
Aggregate donations from Trustees. key management personnel. and other related parties was £Nil
(2023: £200).
Staff costs and numbers
The aggregate payroll costs were:
2024
2023
Wages & salaries
Social security costs
Pension contributions
262,314
7,193
5,056
184,888
3,532
3,092
274.563
191,512
18

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
Staff costs and numbers (continued)
No employee received emoluments of more than £60.000.
The average weekly number of employees during the year was 41 (2023.. 36), calculated on the basis of
average headcount.
The trustees consider the key management personnel to be themselves, the Charity Director, the Youth
Work Manager (from 2024) and the Short Breaks Manager (from 2024). The total employment benefits
received by key management personnel including employer national insurance and employer pension
were £108.079 (2023: £40.206).
Taxation
The charity is exempt from corporation tax on its charitable activities.
10 Statement of Financial Activities comparative figures
Unrestricted Restricted
Funds
Funds
Total Funds
2023
For the year ended 31 March 2023
Income from:
Gifts and donations
Charitable activities
Other trading activities
Investments
3.454
18.144
22,787
3,454
329,197
22,787
311.053
Total income
44,387
311,053
355,440
Expenditure on:
Raising funds
Charitable activities
10.554
15,966
150
304.158
10,704
320.124
Total expenditure
26,520
304.308
330,828
Net incomel(expenditure) for the year
17,867
6,745
24,612
Transfers between funds
Net movement in funds
17,867
6,745
24.612
Total funds at start of year
5.434
18.867
24.301
Total funds at end of year
25,612
19

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
11 Tangible fixed assets
Fixtures and Computer
fittings
equipment
Total
Cost or valuation
At 1 April 2023
At 31 March 2024
3.354
3,839
7,193
3,354
3,839
7,193
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
2.684
670
3.072
767
5.756
1.437
3.354
3,839
7,193
Net book value
At 31 March 2024
At 31 March 2023
670
767
1.437
12 Debtors
2024
2023
Trade debtors
Prepayments and accrued income
25,967
5.692
5.350
18.828
31,659
24,178
13 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other creditors
Accruals and deferred income
3.159
26.620
51,323
4.556
18,707
5,814
81.102
29.077
20

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
14 Movement in funds
For the year ended 31 March 2024
At 1 April
2023
At 31 March
2024
Income
Expenditure
Transfers
Restricted funds
Disability focused projects
Youth Work focused projects
Community focused projects
Kitchen refurbishment
1,227
18,326
6.059
146.639
250,046
6,500
5.000
(151.543)
(257,161)
(12,559)
(4.656)
9,511
5,834
11,211
344
25,612
408,185
425,919
9,511
17,389
Unrestricted funds
General Funds
23,301
43,385
(26,374)
(9,511)
30,801
23,301
43,385
26,374
9.511
30.801
Total Funds
48,913
451,570
452,293
48,190
Restricted funds
Disability focused projects - this fund relates to restricted donations and grants to the charity for various
projects that are tracked independently. These projects relate to funds received for children and adults
with social and learning disabilities.
Youth work focused projects - this fund relates to restricted donations and grants to the charity for
various projects that are tracked independently. These projects relate to youth clubs and activities that
are run for children and young people.
Community focused projects - this fund relates to restricted donations and grants to the charity for
various projects that are tracked independently. These projects relate to community-focused projects
such as community well-being sessions and intergenerational projects.
Kitchen refurbishment - this fund relates to restricted grants to the charity for the FACE get cooking
project. It is for our kitchen refurbishment.
21

FOUNDATION FOR ACTIVE COMMUNITY ENGAGEMENT
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
14 Movement in funds (continued)
For the year ended 31 March 2023
At 1 April
2022
At 31 March
2023
Income
Expenditure
Transfers
Restricted funds
Disability focused projects
Youth Work focused projects
Community focused projects
84.685
217,868
8,500
(83,458)
(218,409)
(2.441)
1,227
18,326
6.059
18,867
18,867
311,053
304,308
25,612
Unrestricted funds
General funds
5,434
44,387
(26,520)
23,301
5,434
44,387
26,520
23,301
Total funds
24,301
355.440
330.828
48.913
15 Analysis of net assets between funds
Unrestricted
General
Funds
Restricted
Funds
Total
As at 31 March 2024
Tangible fixed assets
Other net assets
17,389
30.801
48,190
17,389
30,801
48,190
Unrestricted
General
Funds
Restricted
Funds
Total
As at 31 March 2023
Tangible fixed assets
Other net assets
1,437
21,864
1,437
47,476
25,612
25,612
23,301
48.913
16 Related party transactions
There are no transactions with trustees or other related parties other than those disclosed as required by
the SORP elsewhere in the financial statements.
22