Communities Together Durham Report and Finanaal Statements for the year ended 31 December 2023 Charity number 1157214 Company number 08860961
Communities Together Durham Report and Financial Statements for the year ended 31 December 2023 Contsnts Pages Directors, and Trustéés, Réport Independent Examinerfs Report Statement of Financi31 Attivities Balance Sheet Notes to the Financial statements 10-14
Communities Together Durham Dirertors and Trustees Annual Report for the year ended 31 December 2023 Reference and administration details Charity name: Communities Together Durham Registered charity number 1157214 Company number 08860961 Registered offite address Cuthbert House Stonebridge Durham DHI 3RY The trustees under charity law. who were also the directors under ccnpany law. who served during the period and up to the date of this report were: The Revd Canon Sheila Jane Bamber {fr0rn 24.01.14; reappointed 26.03.20) Kathy Bevan (from 05.03.241 The Rt Revd Sarah Elizabeth Clark {DBF nominee. from 01.08.191 Elaine Kilgannon (from 05.03.24) Andrew finkler (from 05.03.241 Katherine Margaret Welch OBE. DL lfrorn 26.03.14; reappointed from 26.03.191 The Revd Dr David Edwin George Whiting {from 26.03.14- reappointed from 26.03.19) Independent Examiner Mrj l Henderson 1 Silverdale Wav Whickham Newcastle upon Tyne NE16 SSL Structure governance and management A review of trustee skills identified the need to strengthen the Board. in particular with experience of community development in a Christian context, finanaal andlor investment management and strategic planning. During the autumn we advertised for new trustees, and the Board considered a number of responses in a process that Induded application fornis and informal interviews. The expressions of interest were reviewed at the Dernber meeting and after a 8roup meetin& and the obtaining of references, three new trustees were appointed on 5 March 2024, and attended theirfirst meeting on that date.
Objectives and activities The objects of Communities Together Durham are. for the benefrt of the public:_ 1.1 to promote the efficiency and effectiveness of Christian based charities in the furthetance of their objécts or any one of them, mainly but not èxclusivély, by the provisioh of ihformation, advice, support and Trnfrastrurture provision- and 1.2 the relief of financi31 hardship. either generally or individually. through the provision of grants. Eoods or services. The trustees have had regard to the guidance issued by the Charty Commission on public benefrt. Achtevements and perfomiance 2023 saw Itttle improvement in financial circumslances for many people in the diocese. and child poverty rates in the North East remain the highest in the country at around 35%. Of the children living in poverty 71%arè in working familiès. We have continued to work with Durham Diocese to help churches and community groups deliver the 'challenging povert programme. which ha5 three areas of focus: working together to address child and youth poverty, responding to isolation. particularly among the eiderfyand reachirE out and responding to the needs and gifts of refugees and asylum seekers. Food and fun holiday activities tontinued to be an important part of churthes, work, and over 300 children participated in artivities over the summer. We have continued to support the living ge campaign, which saw several more of the region's organisations accredit as real living wage employers or move towards doing so- including Durham University. We have encouraged churches and projects acr05S the diocese to engage with this campaign and with other activities to challenge unjust structures, exploring a number of approaches including community organising {working with Citizens UK) and 'Big Questions.. We also helped to facilitate a regional 'round table, conference drawing together evidence and testimonies from individuals with a wide range of lived experienc&s of poverty- It will be good to see sorne planned action arising from this ewdence gathering. We have worked in partnership with Children North East to poverty proofanother 12 schools over the year. and thi5 work is to continue. with a full impact evaluation planned for 2D24. Three debt projects run by churches in the diocese have helped around 80 people work towards becoming debt free- this work hawng an impacton their families as well as the individuals directly supported. Chronic food insecurity has risen over the past year, and churches continue to help addre55 this. Three new'cooking on a budgey courses during this year have helped families and indtviduals make nutritious and economical use of low4ost food from pantries and f(xyl hubs. We have aimed to help those running existing food provision projects to develop models wthich offer greater choice and dignity for those accessinE their support. Churches continue to build on their work around 'warrn hub5'. developing welcom1 spaces for people to gather and support one anotheT. It has become clear that these space5 are more atx)ut mutual support and buildingcommunitythan providing somewherewarm. as they have continued and grown well beyond the winter period. Places of welcome continue to draw in isolated people in their communities. Two new parish nurses have now been appointed to work acr055 Tee5dale and Weardale to 511PPOrt mentsl health in isolated tommunities, and the partnerships btheen churche5 and local Organisatn5 in the Durham Dale5 are flourishing as this work gathers momentum. Parish nursing projects have also been successfully estsbli5hed in two other pari5he5. providing skilled support to complement ILKal pastoral care.
This yeaT three parishes used the course Know Your Churth Know Your Neighbourhood to engage in real listening in their communities. The course has not only strengthened pre-existing relationships in the community but has sparked new links too bringing the church and wider community closer together. Raising awareness of the challenges faced by those entering the country ha5 been an important part of our work in reaching out and responding to the needs and gifts of asylum Seekers and Refugees. Trairsing around the 'Right to Remain, toolkit, and ten film showings of The Old Oav accompanied by refiective discussion have helped over 700 people engage more with the issues faced by asylum seeker5 and refugees in practical and thoughtful ways. Three new drOinS have been stsrted in comrnunitie5 where asylum seekers and refugees are livin& for sUPPOrt and fellowship* and hosts of Ukrainian families have also been brought together to share experience5 and information. We have worked closely with the local authorities and othei voluntary sector agencies to create a co- ordinated approach to supporting asylum seekers and refugees. In County Durham we have become the lead partner for the 'New Arrivals PathwaV checking essentials are in place, offeri initial orientation, linking new arrivals to our drop-ins and givtng continued support and signpostiD8. We have been asked to consider continuing and further developing this work in 2024125. We have continued to be actively engaged with the development of. and administer the funding for, Durham Dales Parish Nursin& Money Adwce South Tyneside and the Refugee and Asylum Seeker project The initial grants come to an end in 2024125 and Yle have spent time this year working on future planning with each project. Both the Parish Nursing and money advice proiects have established separate charities- we are considering how best to continue the refugee and asylum seeker Work as th8e is clearly a demand trom churches and other groups for 5UPPOrt, and an opportunity to further develop our existing work with Durham County Counul. We continue to be grateful to Durham Diocese and through them Lord Crewe's Charity for the opportunities to support churches in establishing these signfficant projects. During the second half of the year we engaged a consultant to work wtth us to review our management Structures, administrative arrangements, policies and procedures, and that work is shaping the delivery of existing and new projects. Significant changes to stsffin& new contrèrtual opportunities and changes to the funding and management of some projects have led to further shaping of the staffing structure. In the early part of 2024 three members of staff. including our Lead Development Worker. moved on to new opportunitie5. In consultation wtth the diocese. we have taken the opportunity of reviewing and strengthening our partnership arrangements, and reviewing role descriptions before moving to recruitrnenL We expect to have fully implemented our revised staffing plans by September 2024. Financlal performance The main source of income during the year was from a range of partnership projects with Durham Diocese. Some ofthese will Come to a managed end in 2024and our budgets reflectthaL Weatso obtsined a grant from Durham County Council for thè dèlivery of 'New Arriydls pathwa rèsettlèmwit programme for Refugee5 and Asylum Seekers. We have agreed new arrangements for the delivery of the'challenging Povew programme with Durham Diocese (formerly known as the Bn"dge Project) and these wi15 be implemented in 2024. The financial position for 2024 15 secure and we are working to secure longer term income streams. General reserves have reduced slightly and now stand at £79.889 and we continue to designate £20,000 for the appointment of a part time Chief Executive OfficeT. Our general reserves are supporting cash flow a5 income flow5 quarterly in arrears, and as our core costs increase with the appointment of additional
executive and administrative sUPPOrt {total budgeted cost £52kl we expect to hold unrestritted reserves equivalent to one yeaffs core costs. The pre55ures on the voluntary and charitable sector continue. and while we do not wish to increase our reserves. we believe the present level to be appropriate. Trustee responsibilities in respert of the financial staternents Company Law requires the trustees, who are the directors under c(mipany law, to ptepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company at the year end and of the net IncominOut80inE resources of the company for the year then ending. In preparing these financial statements the trustees are required to select suitsble accounting policies: make judgements and estimates that are reasonable and prudent", state whether applicable accounting 5tandard5 have been follgwed, subject to any material departures disc105ed and explained in the financial ststements- prepare financial ststements on a going concem basis unless it is inappropriate to assume that the company will continue on that basis. The trustees are responsible for keeping proper accounting records 1¢h disclose vthh reasonable accuracy at any tirne the financial positton of the charitable company and to enable it to ensure that the financlal statements tomply wth the Cornpanie5 Art 2fKJ6. They are also re5ponslble for safeguardlng the assets of the charitable cornpany and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Independent examiner The trustees have taken advantsge of the provisions of the Companies Act 2(a)6 in respect of the audit requirements for small companies and opted to have an independent examination in accordance with the Charities Art. Small company special provisions: The above report has been prepared in accordance wrih the provisions applicable to companies subject to the small companie5, regime as set out in Part 15 of the Companses Art 2006. This report was approved by the trustees on 6 J and signed on their behalf by Sheila Bamber Director and Trustee 6 | Pa¥7 f
Independent Examinerfs Report on the Accounts Report to the Trustees of Communities Together Durham on the accounts for the year ended 31 December 2023 set out on pages 8 to 14. Respertlve responslbilltles of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not require(J for this year under section 144 of the Charitie5 Art 2011 (the Charities Act) and that an independent examination is nee(led. It Is my responsibility to: examine the accounts under section 145 of the Charities Art, to follow the procedures laid down in the general Directions gThien by the Charity Commission (under section 14515llbl of the Charities Act), and to state whether particular matters have come to my attention. Basis of independent examinerfs statement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the char¢ty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent examinerfs statement In connertion with my examination. no matter has come to my attention: 111 which gives me reasonable cause to believe that, in any material respect, the requirements.. To keep accountin8 records in accordance with section 130 of the Charities Act: and To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met,. or 121 to which. in my opinion, attention should be drawn in order to enable a proper understandin8 of the accounts to be reached. Signed Date 2D* Name Mr J l Henderson FCA Address I Silverdale Wav Whickham NE16 SSL
Communities Together Durham Statement of Financial Activities (incorporating an Income and Expenditure Account) for the year ended 31 December 2023 Uwestrlcted RestrItt Total Funds Totsl Fund5 Fund5 2023 Fund$ 2023 2022 Incornlng resources Generated funds Voluntary income Activities for £eneratir#&fund5 Investmpnt irKome Charitable actltIeS Other incoming rèsourcès Totolincoming resources 6J05 65 23,810 23,810 21,355 29) Itx) 217.681 217,971 123,710 Resources expended Generètion of voluntsry income Charitable Actwitie5 Governance costs Other resources expended TotuIres(wrS expended 24,591 210,781 235,372 125.831 21 Ner Incomellexpendlture) lor theye•r Renciliation of lunds Totsl funds brought forward Net movement in funds throughout year 21,022 IDIN03 79,501 491 T¢tolfvnds curriedfonvord All the charitsble companws operations are classed as continuing and recognised gains and losses and movement on reserves are shown above. The notes on pages 10 to 14 form part of these accounts.
Communities Together Durham Balance Sheet as at 31 December 2023 Note Total Fd$215 Totrl Funds 2022 Current Assets Debtors Cash at bank In hand Stock Ivouchersl Totalwrrentossets 41,2KI 74,572 53,019 49,925 101944 LiabllTrtle5 Credff£ors.' amounts fallirvd due wrthin one year 915 Netcvrrent ossets 114117 101.4*B Tot£rl¢issets lessturrent liabilities 114,117 101,403 Et(ets io The funds of the charity Restricted income funds Unrestrirted income fund5 li 21,023 80.380 34,228 rotolchotyfvnds li For the financial year ended 31 December 2023 the company vM5 entttled to eXefflptn from audit under section 477 of the Companies Act 2CQ6: aftd no notice has been deposited under sertion 476. Direttors, responsibilities.. The members have not required the company to obtsin an audFt of its accourrts forthe year in question in accordance with section 476 The directors acknowledge their responsibilities for complyingwith the requirement of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the prowsions applicable to companies Subject to the small companies regime as set out in Part 15 of the Companies Acl 26. Signed on behalf of the Trustees Sheila Bamber Director and Trustee Date io L
Communities Together Durham Notes to the Financial Statements for the year ended 31 December 2023 Note I: Basis of preparatlon Basis of accounting These accounts have been prepared on the basis of historic cost lex¢ept that investments are shown at market value) in accordance with the Finanaal Reporting Standard 102 IFRS1021 as applicable to Charities leffective January 2016) comprwsing the Ststement of Recommended Practice Accounting and Reporting by Charities {"SORP 2015.1. Change in basis of accounting There has been no change to the attountiTrB policies (valuation rules and methods of accounting) since last year. Changes to previous accounts No changes have been made to accounts for previous year5. Note 2= Accountlng poliaes Incomlng resources 2.1.1 Recognition of incoming resources These are included in the Statement of Financial Activrties {SoFA) when: The charity become5 entitled to the resource The trustees are virtually certain they will receive the resources and the monetsry value Can be measured with sufficient reliabiltty. 2.1.2 Incoming resource5 With related expenditure Where incoming resources have related expenditure las with hjndraising or contract income) the incoming resources and related expenditure are reported gr5 in the SOF 2.1.3 Grants and donations Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the re5ource5. 2.1.4 Tax redaims on donations and giFts Incoming resources from tax reclaims are included in the SoFAatthe same time as thegift to which they relate. 2.1.5 Contractual income and performancè related grants This is only included in the SOFA once the related goods or services have been delivered.
Notes to the Financial Statements for the year ended 31 December 2023 2.1.6 Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charty or the amount attually realised. Gifts in kind for sale or distribution are induded in the attounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the tharity are included in the SOFA as incoming resources when receiwdble. 2.1.7 Donated serm$ and facilities These are only included in incoming resource51with an equwalent arnount in resources expended) where the benefit to the charity is reasonably quantifiable, measureable ?nd material. The value placed on these resources is the estimated value to the charity of the service or facilty received. 2.1.8 VDlunteer help The value of any voluntsry help received is not included in the accounts but is described in the trustees, annual reporL 2.1.9 Investment incorne This is included in the accounts when receivable. Expendlture and Ilabllltles 2.2.1 Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. 2.2.2 Governance costs Include costs of the preparation aTrd examination of 5tstutory accounts. the costs of trustee meeting5 and costs of any legal advice to trustees on govemance or constitutional matters. 2.2.3 Support costs Support costs include central functions and have been allocated to activity cost categories on basi5 Consistent with the use of resources. Assets 2.3.1 Tangible fixed assets for use by charity These are capitslised if they can be used for more than one year and costat least £500. They are valued at cost or, if gifted, at the value to the charity on receipL iii
Notes to the Financial Statements for the year ended 31 December 2023 Note 3 Analysis of incomlng resour Unrestricted Restricted Totsl 2023 Total 2022 Voluntary income Donations IFIC#I Donations IRAS#1 Tr?n5Tèr DDBF hèld Tunds IFIC#I 120 6.185 llo 6.185 50 2,61B Activities for eratIng fvnds Durham Diocese Training Delivery ndisfarne College of Theology 23,336 23.336 21,355 474 474 Other Incomlng resource Grant- Durham Diotese HMRC EmploymentAllowance Durham Cathedral Faith in Cornrnunity IFIC#) Durham C C Pathways IRAS#I Middlesbrough BC IRAS#I 177,571 4,710 177.571 5,CM)O 107.710 5,000 1.000 10.000 290 30,400 rotol Incomlng resources
a full breakdown of the restricted funds is included in Note 11
Note 4 Analysls of reSOurS Èxpended Unrestrirted Restricted Totsl 2023 Total 2022 Charltable artivitles Staff costs Travel and subststéncé Administratio Programrne costs Misc # 8.717 534 1.572 1,054 li.9 165,422 4,204 8.329 30,454 122 174.139 4.738 9.9DI 31.508 11,131 85,506 1,720 4,119 28,286 4,073 Governan costs 2.350 Totol resources expended 24 91 210 781
This includes a ontroff fee of £10.169 for management consukancy related to organisational
development 12 | 1)
Note 5 Detslls of certain Items of expendlture Trustee expenses No Trustee5 claimed expenses during 2023 or 2022. Fees for the examination of the accounts 2023 2022 ndependent examinerfs fees for rew)rting on the accounts Note 6 Pald employees At the end of the year the organisation employed seven members of staff. From April 2023 two members of staff were remunerated at £40.759 per annum IFfE. including penSn contributlonsl. Additionally, two members of staff were seconded by Durham DiL*ese: all their costs were paid directly by the Dicwe. Note 7 Debtors and prePaents Analy51s ol debtors Amountsfalling duewithin one year 2023 2022 Grant payments outstanding Prepayments 40.856 424 52.621 398 Total Note 8 Creditors anfl ac(yuals Analysis of Lyeditors Amounts falling due within one year 2023 2022 Accruals 1.915 1,541 Total Note 9 Transactions and related partres There were no transactions with related parties during the year.
Notes to the Financial Statements for the year ended 31 December 2023 Note 10 Movements on funds Fund balance blfv Incomlng Outgolng res(wrces resources Transfer Fund balance between clfvid funds Unrestrltted fund5 General fvnd 24.1(Xl 24.591 Restrlrted Fund Lord Crewe'5 Charity IDDBFI Bridge Project Free Help with Debt Dales Parish Nursing 78.942 44,796 441 78.942 44,796 441 Re5tr1tted Fund Faith in Community URC Lord Crewe's Charity IDDBFI Donations Other (transfer frorn DDBF restrirted fund) 3,149 6,851 8.355 50 120 170 1618 2,618 Restilcted Fund Refugee/Asylum Projert Lord Crewe'5 Charity IDDBFI Durham CC Middlesbrough BC Donations {cashl Donations lin kindl 58,102 19,406 30,4L 10.994 5,OC(I 60 180 6,125 5.945 Total Restrlcted Funds 21 223 986 781 228 rotolfvnds Note 11 Net assets by fund Unrestricted Restricted Totsl 2023 Total 2022 Fixed assets Net current assets 79.889 34.228 114.117 101,403 Tott71 assets Note 12 Liablllty of Members The liability of members is limited by guarantee. In the event of the charlty being wound up during the period of membership, members would be required to contribute an amount not exceeding £1. 141 P89F.