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← C2c Social Action

2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1159784

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

C2C SOCIAL ACTION

C2C SOCIAL ACTION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Page
Report of the Trustees 1 to 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Statement of Financial Position 12
Statement of Cash Flows 13
Notes to the Statement of Cash Flows 14
Notes to the Financial Statements 15 to 25
Detailed Statement of Financial Activities 26 to 27

C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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).

Page 1

C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

OBJECTIVES AND ACTIVITIES Constitution, aims and objectives

AIMS AND OBJECTIVES

C2C Social Action is a charitable incorporated organisation (CIO) registered with the Charity Commission:

ORGANISATIONAL VALUES

C2C trustees, staff and volunteers work within a strict Christian moral code to enable the delivery of excellent services and to help us achieve our objectives and outcomes.

THE VISION

To support any individual at any stage of the Criminal Justice System by inspiring and motivating them to take personal responsibility for their behaviour, in order to reduce re-offending. This has a huge impact on their lives, their children, wider families and local communities creating a safer, stronger Northamptonshire and Milton Keynes.

To provide our service to people regardless of faith, or none, and regardless of their crimes, age, ethnic or cultural background, gender, sexuality or disability. Our services are based in Northamptonshire and Milton Keynes and accessible to young people, men and women at any stage in the criminal justice system.

THE ETHOS

C2C value all individuals in a way that is consistent with our distinctive Christian ethos by:

o Promoting the value of a balanced, holistic lifestyle as part of each individual's overall personal

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C2C SOCIAL ACTION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

development.

o Abiding by the requirements of law in the UK and implementing best employment practices and procedures designed to maintain our distinctive ethos and values. In our dealings with clients, we work with the Criminal Justice System, never against it, and are committed to working in partnership with statutory and third sector agencies organisations.

Significant activities In this year, our main achievements were as follows:

The opening of our third women's centre which is located in Milton Keynes support women at risk of or involved in the criminal justice system. We have excellent partnerships with MK Act (Domestic Abuse Charity), SAAS (Sexual Assault & Abuse Support Service BMK), Police and Probations and MKTT (Milton Keynes Talking Therapies). This centre has been funded by the Ministry Of Justice (MOJ) along with the Office Police Fire and Crime Commissioner in Thames Valley. An excellent success has been the implementation of the referral process from the police into the centre at the point of arrest, which has enabled us to support women from an earlier stage to prevent further offending.

We continued as a key partner in the innovative Mental Health Treatment Requirement (MHTR) service delivery project for women in Northamptonshire and have been commissioned by NHS England to provide CSTR (Community Sentence Treatment Requirement) and Reconnect programmes for men and women in the Milton Keynes area. This has been an enormous success and has attracted a lot of interest. Our link workers provide person centred support, helping service users to address key life issues such as accommodation; education, training, and employment; health; drugs and alcohol; finance; benefits and debt; children and families; attitudes, thinking and behaviour. The contracts have been extended to March 2025.

Following on from our work with women on probation, we identified a gap in services, where those finishing their orders were at risk of offending when their support ended. We have successfully retained funding from Northamptonshire's Office of the Police, Fire and Crime Commissioner (OPFCC) enabling us to provide Navigators in Northampton Women's Centre, who support the women who are not in contact with probation.

Funding for core costs from the Ministry of Justice (MOJ) to March 2025 and Lloyds Bank Foundation to June 2026, have allowed us to develop our Information Technology (IT), successfully achieving Information Assurance for Small and Medium Enterprises (IASME) and Cyber Essentials accreditation, as well as funding key personnel.

In addition to the funding from the Lloyds Bank Foundation they have provided pro bono support through the School for Social Entrepreneurs to train our new CEO in understanding the financial management and accounts, along with diversification of income, the importance of measuring impact and consultancy support. This has proved invaluable to the progression and sustainability of C2C Social Action.

We now also have a 3rd house in Northamptonshire, accommodating males leaving prison to establish themselves back in the community, assisting with move on accommodation and employment, with the aim to prevent further offending.

Kettering Women's Centre plans to move into its own premises in Kettering and is currently seeking funding to extend its services and refurbish the new premises. The intention is to provide a shop front to sell items made by our service users including bags, cards and hand-crafted items. This will provide opportunities for women to train in retail. In the women's centre in the same location, there will be space for multiple organisations to work from the same safe space for women, enabling them to be equipped with all they need to thrive.

We are enhancing the training for our team and improving our recording processes to better enable us to demonstrate our huge impact.

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C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

OBJECTIVES AND ACTIVITIES Public benefit

Trustees have regard to the guidance issued by the Charity Commission on public benefit and work closely with the Chief Executive to ensure that all interventions delivered are consistent with the organisation's charitable purposes:

Women's Services

C2C Social Action's Women's Centres - C2C run three flagship Women's Centres in Northampton, Kettering and Milton Keynes, where vulnerable women can meet professionals in a safe space: their Probation Practitioner, Mental Health, support workers and other professionals come to meet them in our women only environments, which offer services such as food and clothes bank, showers (Northampton) available for homeless people and places where staff can work with the women in a trauma informed and a person centred way.

Women serving community or suspended sentence orders - Working in partnership with St. Giles Wise, we have delivered support and coaching as an alternative to a custodial sentence, giving women a chance to address real life issues to reduce reoffending. As part of this contract, C2C have worked with around 300 women throughout the year allowing them to maintain their relationships and activities in the community while complying with the court's sentence for their offence.

Women's Support Group and Drop In - C2C operates regular, free, women only support groups where support is available around benefits, housing, children, safety, money, debt, health and police or court involvement. These are safe, warm spaces where activities are provided as well as a listening ear. Trained staff and volunteers work alongside onsite specialist agencies to provide tailored support and advice there and then. Ongoing 1:1 support is provided according to need. Approximately 70 women access this service per week across all three centres.

Group Work - C2C delivers gender specific trauma-informed courses to women who may have experienced domestic abuse or other challenging experiences. Courses are held throughout the year, with weekly sessions for around 8 women at any one time. We now have an average of 4-5 courses running per week across all 3 centres. We have had 112 women attend group sessions this year, with many gaining benefit from multiple courses.

Debt Mentoring - At C2C, we provide essential debt mentoring services to individuals working their way out of financial difficulties. Through our partnership with Community Money Advice (CMA), we assist clients in navigating complex financial situations and help them toward debt settlement.

2023 (Jan to Dec) We closed 15 cases. Of these, 10 cases were successfully brought to settlement. Debts settled totalled £117,916. Total debts considered £387,444.

2024 (Jan to Sept) We closed 29 cases. We successfully settled debts for 13 people. Debts settled totalled £307,322; total debts considered £440,685.

We have worked with 44 people and successfully settled debts totalling £425,238 which have been written off for clients mostly through debt relief orders.

C2C Sews – C2C Sews delivers therapeutic sewing classes for service users. These classes have been running up to 2 sessions per week in Northampton and have produced handmade items that have been sold at craft fairs and will now be sold in our new shop in Kettering. In December 2021, we received a substantial grant from The Worshipful Company of Weavers, that allowed us to continue to develop the project further in 2023.

Artists In Residence (AIR) – AIR is funded by the Arts Council. After a successful trial project that finished in March 2019, the outputs and work developed by service users at the AIR sessions went on display at a local Northampton gallery in June 2019. This proved successful, and we received funding to run the project again in 2023/24 for 12 months. After funding from the Arts Council, the artists have been running workshops in the Northampton Women's Centre and at the allotment, with an exhibition which took place in May 2024.

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C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

OBJECTIVES AND ACTIVITIES

Men's Services

Housing - C2C currently has three shared houses for men, accommodating 12 men, some of whom are 'Multi Agency Public Protection Arrangements' (MAPPA) offenders, managed in partnership with Police and Probation Services and other key partners. C2C staff and volunteers work closely with occupants to help develop their skills, knowledge, and confidence to maintain a stable home and a structured, crime-free lifestyle. It can be exceedingly difficult for some offenders to access accommodation following their release from prison and therefore the offer of a room in a C2C house can make a significant difference for these men as they achieve new milestones in their journey from their offence.

Milton Keynes - NHS England have provided funding for a support worker to do court assessments for pre-sentence reports for those assessed as eligible for community sentences including Mental Health Treatment Requirements (MHTRs) and Community Sentence Treatment Requirements (CSTRs) in Milton Keynes. These are commissioned services for both men and women. We also provide support for men and women leaving prison across the UK who are resettled in Milton Keynes area.

C2C Grows - Allotment Garden

Our gardening project has been developed to provide all service users with an opportunity to spend time outside, gardening. We have successfully developed an allotment consisting of 3 plots, where the Artists in Residence project has provided workshops as well as service users learning horticultural skills and improving wellbeing. This space is available for all those involved in C2C, including staff and volunteers, who really benefit from the fresh air, and peaceful surroundings.

Performance Monitoring

In 2022-2023 C2C Social Action supported 527 people and in 2023-2024 supported 980 people.

Holistic measurement through Outcomes Stars

The outcome star uses a holistic approach to quantify a service users’ journey of change. Each area of the star is given a ranking between 1-10, this is done collaboratively using a clear set of guidelines for each level, allowing us to see a clear picture of a service user’s needs.

At the beginning, end, and every three months during their intervention (or more regularly if their situation changes), the service user (SU) completes an Outcomes Star with their support worker. The Star measures the relationships a person has with the different areas of their life - how motivated and supported they are in moving forward and sustaining a better situation.

Each outcome area is broken down into smaller steps, providing a way of consistently and objectively measuring distance travelled, and pinpoints 'bite-sized' actions to make progress.

There are many different Outcome Stars, designed for different groups and situations. To track our progress as an organisation, we use the Home Star for all of the service users we work with. This is the original Star which gives a holistic picture of progress in 10 different areas, from Accommodation, Money and Motivation to Social Networks and Self-care.

As the score on the Star begins to rise, they move through their own Journey of Change (JoC), from finding the motivation to change, through being supported, to managing independently.

The following shows the level of improvement based on star online (outcome stars) for the period. This table below shows the improvement by general percentage for each individual outcome area of those we have worked with during that time. It should be noted that 94% of the service users made progress in at least 2 areas during their time with us, with an improvement for over 70% of individuals in 8 of the 10 star areas. The average number of areas of improvement per individual was 6.2

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C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

OBJECTIVES AND ACTIVITIES

Improved Maintained Regressed
Where I'm Living/Accommodation 73% 6% 21%
Caring for myself and my space/Self Care 69% 10% 21%
My money/Finance, Benefits and Debt 73% 8% 19%
Friends and relationships/Social Networks 77% 15% 8%
My health/Physical Health 65% 10% 25%
How I feel/Mental Health 77% 8% 15%
How I spend my time 73% 15% 13%
Alcohol and drugs 79% 6% 15%
Safety and crime 79% 8% 13%
Trust and hope 79% 13% 8%

The above demonstrates the importance of our teams focussing on how each individual occupies their time and how they care for themselves and their surroundings, and how this can change the outcome for someone when they don't recognise this at the beginning of support. These areas, and outcomes, are of great importance because of the positive impact on other areas in the person's life.

FINANCIAL REVIEW

Financial position

The net incoming resources for the year amounted to £144,916 (2023: £43,242 outgoing). The total reserves carried forward at the year-end are £223,865 (2023: £78,949), of which £58,599 (2023: £93,992) are restricted. Certain grants have been given for specific purposes and these are shown as restricted funds, (see note 14). The financial support of statutory partners, charitable trusts and other donors is greatly appreciated and enables the charity's work to be sustained.

Reserves policy

This year we are intentionally focussing on fundraising and securing contracts and grants and identified ways to diversify our income, in order to provide assurance of us travelling in the right direction to continue to grow our reserves.

The actual reserves in 2023-24 were the equivalent of 3 ½ months running costs (increased from zero months last year), this is higher than our target of 3 months running cost, and we expect to maintain this level of reserves for 2024-25.

The Trustees have set a reserves policy that considers the main risks to the organisation. The policy is to hold the equivalent to a minimum of 3 months running costs in free available unrestricted funds. The is to cover the risks of interruption of income a downturn in income and contingency fund. The emergency financial plan becomes active when the current reserves sit under 3 months and includes: The first stage of the emergency financial plan is to look at staffing levels and redundancy plans, as well as increase the depth of finance discussions during the trustees' meetings. Along with assessing the contracts and grants to see whether these are being renewed/extended and identifying new contracts, which projects are being delivered without funding and can any cuts to services be made. Essentially, we assess cost reduction and income generation.

The emergency financial plan becomes active when the current reserves sit under 3 months and includes: The first stage of the emergency financial plan is to look at staffing levels and redundancy plans, as well as increase the depth of finance discussions during the trustees meetings. Along with assessing the contracts and grants to see whether these are being renewed/extended and identifying new contracts, which projects are being delivered without funding and can any cuts to services be made. Essentially, we assess cost reduction and income generation.

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C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

FUTURE PLANS

As we move forward, we are reviewing our business plan to build on recent progress. Areas we are focusing on include:

o Establish a dedicated fundraising team to explore new fundraising opportunities. o Conduct a thorough review of our income and funding strategy to identify possibilities of diversifying our income streams, securing full cost recovery for all activities and identify funders who align with our mission. o Dedicate time to identifying opportunities for diversifying our income streams including:

o Open our first shop to generate unrestricted funds.

o Strengthen relationships with local businesses to secure corporate donations and sponsorships. o Collaborate with local service delivery partnerships to enhance joint working and partnership bids.

o We will be monitoring quality of service delivery and our impact to support and achieve our ambitions in our business plan including:

o Invest in collecting high-quality data to demonstrate our impact.

o Address service delivery gaps across Northants and MK by collaborating with local partners to secure funding for targeted projects.

o To complete analysis of all projects to ensure they are all meeting our aims and objectives.

o Access full use of the pro bono support offered by Lloyds Bank Foundation to address the above areas along with financial reporting and storytelling and marketing. o To maintain the reserves of 3 months operating costs.

By focusing on these priorities, we aim to enhance our financial resilience and long-term sustainability, even as we navigate the challenges of short-term contracts and one-off grants.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

C2C Social Action is a charitable incorporated organisation (CIO) registered with the Charity Commission, as defined in the Charities Act 2011. C2C Social Action was previously known as Crime to Christ Charitable Trust also known as C2C Charitable Trust with charity number 1102884.

The Good Loaf in Northampton was set up as the social enterprise of C2C Social Action and is asset-locked to C2C. It is independently governed and has chosen to take an independent path from C2C, although for this period, it is still within shared accommodation.

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C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

The organisation is governed by a team of 7 trustees and whose work is closely informed by the views and experiences of users of our services. The role of the trustees is to set the strategic direction and vision of the charity and ensure that the staff implement best practice, procedures and policies. Trustees set and review measurable timed outcomes annually recognising the need for on-going organisational flexibility, development and good stewardship of resources.

Potential new trustees are required to complete an application form identifying why they are interested in supporting the work of C2C Social Action, they are then interviewed by the Chair of trustees and CEO and should this be successful, references are sought in line with our recruitment process, recommendations are then taken to the trustees board and appointed after discussion with the current trustees. DBS checks and due diligence is also carried out for all onboarding trustees. The casting vote is carried by the Chair of Trustees, Julie Parsons. The trustees meet on a six-weekly basis, and additional meetings are set as required.

A number of staff and volunteers operate the various C2C projects. The Charity Trustees offer the oversight and provide direction for the organisation in order to foster and encourage participation by staff at all levels, so as to facilitate the fulfilment of the charity's goals and vision. The management handle this in a transparent and accountable way, giving relevant people from outside the organisation reasonable access to all accounts as required.

"It's my honour and privilege to be the Founder and Chair of C2C. I am so proud of the team and the wonderful work that they do in helping people to change their lives, and in doing so, to impact their families and friends, and also to have a positive impact in our communities. Towards the end of this reporting year, we had to say a big THANK YOU to Angie Kennedy who stood down as CEO but thankfully it's not 'Goodbye' because she has stayed on the team by joining us as a Trustee. I am absolutely delighted to now be working alongside Michelle Shaw who was appointed as CEO, having been an excellent Senior Manager for us prior to this promotion," says Julie Parsons. "I'm also very grateful to Caroline and Emma, two very knowledgeable, expert trustees who provide sound governance, advice and support. Thank you for all that you do. I appreciate you.”

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE002555 (England and Wales)

Registered Charity number

1159784

Registered office

First Floor 9 Overstone Road Northampton NN1 3JL

Trustees

J Parsons E Fletcher (resigned 1/7/24) C Stevens A Kennedy (appointed 17/1/24) J K Barrowclough (appointed 17/1/24) Rev N J Aylett (appointed 17/1/24) P Holloway (appointed 3/7/24) M Hill (appointed 3/7/24)

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C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Shaw Gibbs Limited Eagle House 28 Billing Road Northampton NN1 5AJ Approved by order of the board of trustees on ............................................. and signed on its behalf by: 20th January 2025

................................................................. Ms J Parsons - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF C2C SOCIAL ACTION

Independent examiner's report to the trustees of C2C Social Action ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Trust 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 concerning the form 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 concerns 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.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our independent examination work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an independent examiner’s 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 charity and the charity’s trustees as a body, for our independent examination work, for this report, or for the opinions we have formed.

Nicola Fox FCA

Shaw Gibbs Limited Eagle House 28 Billing Road Northampton NN1 5AJ

Date: .............................................

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C2C SOCIAL ACTION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
fund
Notes
£
INCOME FROM
Grants and donations
2
99,895
Contract income
3
Charitable activities
7,459
Other income
152,636
Total
259,990
EXPENDITURE ON
Charitable activities
4
Charitable activities
60,519
NET INCOME/(EXPENDITURE)
199,471
Transfers between funds
14
(19,162)
Net movement in funds
180,309
RECONCILIATION OF FUNDS
Total funds brought forward
(15,043)
TOTAL FUNDS CARRIED FORWARD
165,266		 Restricted
funds
£
378,105
275,565
-
653,670
708,225
(54,555)
19,162
(35,393)
93,992
58,599		 2024
Total
funds
£
478,000
283,024
152,636
913,660
768,744
144,916
-
144,916
78,949
223,865		 2023
Total
funds
£
199,618
237,285
70,278
507,181
550,423
(43,242)
-
(43,242)
122,191
78,949

The notes form part of these financial statements

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C2C SOCIAL ACTION

STATEMENT OF FINANCIAL POSITION 31 MARCH 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 10 3,222 3,272 6,494 8,556
CURRENT ASSETS
Debtors 11 25,551 - 25,551 26,623
Cash at bank and in hand 146,388 56,257 202,645 91,255
171,939 56,257 228,196 117,878
CREDITORS
Amounts falling due within one year 12 (9,894) (931) (10,825) (47,485)
NET CURRENT ASSETS 162,045 55,326 217,371 70,393
TOTAL ASSETS LESS CURRENT
LIABILITIES 165,267 58,598 223,865 78,949
NET ASSETS 165,267 58,598 223,865 78,949
FUNDS 14
Unrestricted funds 165,267 (15,043)
Restricted funds 58,598 93,992
TOTAL FUNDS 223,865 78,949

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

J Parsons - Trustee

The notes form part of these financial statements

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continued...

C2C SOCIAL ACTION

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
2
Cash and cash equivalents at the end
of the reporting period
2		 2024
£
153,867
(3)
153,864
(3,213)
(3,213)
150,651
51,994
202,645		 2023
£
(59,384)
(3)
(59,387)
(3,610)
(3,610)
(62,997)
114,991
51,994

The notes form part of these financial statements

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C2C SOCIAL ACTION

NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest paid
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operations
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Notice deposits (less than 3 months)
Overdrafts included in bank loans and overdrafts falling due within one
year
Total cash and cash equivalents
3.
ANALYSIS OF CHANGES IN NET FUNDS		 2024
£
144,916
5,275
3
1,072
2,601
153,867
2024
£
377
202,268
-
202,645		 2023
£
(43,242)
4,840
3
(17,254)
(3,731)
(59,384)
2023
£
667
90,588
(39,261)
51,994
At 1/4/23 Cash flow At 31/3/24
£ £ £
Net cash
Cash at bank and in hand 91,255 111,390 202,645
Bank overdraft (39,261) 39,261 -
51,994 150,651 202,645
Total 51,994 150,651 202,645

The notes form part of these financial statements

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C2C SOCIAL ACTION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

C2C Social Action is a registered charity. The charity's registered number and principal office address can be found on the Company Information page.

No material uncertainties exist in relation to going concern.

The presentation currency of the financial statements is the Pound Sterling (£).

Going concern

At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Legal form

The charity is a company limited by guarantee registered in England and Wales. Its registered office is as shown on page 8.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Government grants

Government grants are recognised as they are received.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 20% on cost Computer equipment - 20% on cost

Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment.

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The trustees are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The trustees consider that the individual carrying values of assets are supportable by their value in use.

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continued...

C2C SOCIAL ACTION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES - continued

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives 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 purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Significant judgements and estimates

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the charity accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies.

Financial instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

2. GRANTS AND DONATIONS

Donations
Legacies
Grants
Room hire
Grants received, included in the above, are as follows:
National Lottery
Lloyds Bank Foundation
Northamptonshire Community Foundation
Other grants
Northamptonshire Community Foundation - High Sheriff
Ministry of Justice
Northamptonshire Community Foundation - Kenneth Fund
David Cock Foundation
Groundwork Trust
East of England Probation service
Northamptonshire Community Foundation - St Giles Charitable
Trust
Northamptonshire Police and Crime Commissioner
National Garden Service
Grow__! Cook__! Eat!
North Northamptonshire Council
Milton Keynes Probation
Multiply
Kingsthorpe Parish Council
ACE Lottery
West Northants Council
SW Trust Fund
Hope Enterprises (Northampton) CIC
Thames Valley Police Community Fund
Lottery Community Fund
Postcode Lottery		 2024
£
6,408
-
471,592
-
478,000
2024
£
10,000
25,000
-
10,000
-
233,970
-
-
5,000
-
-
-
-
-
21,367
-
-
2,000
24,000
5,000
680
5,320
6,755
52,500
70,000
471,592		 2023
£
20,945
1,000
176,173
1,500
199,618
2023
£
31,496
27,250
1,000
5,600
5,000
24,622
13,000
15,000
-
2,500
5,000
10,560
3,600
3,000
4,900
2,645
19,000
2,000
-
-
-
-
-
-
-
176,173

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continued...

C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

3.
INCOME FROM CHARITABLE ACTIVITIES
2024
Activity
£
Contract income
Charitable activities
283,024
4.
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 5)
£
£
Charitable activities
736,657
32,087
5.
SUPPORT COSTS
Governance
Management
costs
£
£
Charitable activities
25,725
6,362
Support costs, included in the above, are as follows:
2024
Charitable
activities
£
Rent, rates and water
13,390
Repairs and sundries
7,059
Depreciation of tangible and heritage
assets
5,276
Independent exam fee
3,030
Bad debts
359
Accountancy and legal fees
2,970
Interest payable and similar charges
3
32,087
6.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2024
£
Independent exam fee
3,030
Depreciation - owned assets
5,275		 2023
£
237,285
Totals
£
768,744
Totals
£
32,087
2023
Total
activities
£
8,819
937
4,840
2,610
79
3,050
3
20,338
2023
£
2,610
4,840		 2023
£
237,285
Totals
£
768,744
Totals
£
32,087
2023
Total
activities
£
8,819
937
4,840
2,610
79
3,050
3
20,338
2023
£
2,610
4,840

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continued...

C2C SOCIAL ACTION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

No trustees were paid in respect of accommodation costs and other admin expenses during the current or prior year.

8. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2024
£
427,870
16,172
6,759
450,801		 2023
£
348,523
15,245
5,607
369,375

The average monthly number of employees during the year was as follows:

Client support
Management and administration		 2024
24
4
28		 2023
21
4
25

No employees received emoluments in excess of £60,000.

Remuneration to key management personnel amounted to £69,439 (2023: £32,525).

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME FROM
Grants and donations
46,022
Contract income
Charitable activities
-
Other income
-
Total
46,022
EXPENDITURE ON
Charitable activities
Charitable activities
73,213
NET INCOME/(EXPENDITURE)
(27,191)
Transfers between funds
(2,205)
Net movement in funds
(29,396)		 Restricted
funds
£
153,596
237,285
70,278
461,159
477,210
(16,051)
2,205
(13,846)		 Total
funds
£
199,618
237,285
70,278
507,181
550,423
(43,242)
-
(43,242)

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
14,353
107,838
TOTAL FUNDS CARRIED FORWARD
(15,043)
93,992
10.
TANGIBLE FIXED ASSETS
Improvements
Fixtures
to
and
Computer
property
fittings
equipment
£
£
£
COST
At 1 April 2023
27,295
582
23,840
Additions
-
1,148
2,065
At 31 March 2024
27,295
1,730
25,905
DEPRECIATION
At 1 April 2023
25,012
444
17,705
Charge for year
2,080
299
2,896
At 31 March 2024
27,092
743
20,601
NET BOOK VALUE
At 31 March 2024
203
987
5,304
At 31 March 2023
2,283
138
6,135
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Trade debtors
25,551
Prepayments and accrued income
-
25,551		 Total
funds
£
122,191
78,949
Totals
£
51,717
3,213
54,930
43,161
5,275
48,436
6,494
8,556
2023
£
2,000
24,623
26,623

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Bank loans and overdrafts (see note 13)
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income		 2024
£
-
5,646
-
2,149
3,030
10,825		 2023
£
39,261
-
5,481
-
2,743
47,485

13. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£ £
Amounts falling due within one year on demand:
Bank overdrafts - 39,261

A technical (computed) bank overdraft arises where a fund is in deficit. This is not indicative of an actual overdraft facility at the bank, please see the Financial Review section of the Report of the Trustees for more information.

14. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Northamptonshire OPFCC
Ministry of Justice
Artists in Residence
C2C Sews
Didymus
C2C Grows
Kettering
Footsteps
Milton Keynes Community Sentence
Treatment Requirements
Multiply
Milton Keynes Ministry of Justice
TOTAL FUNDS		 At 1/4/23
£
(15,043)
21,561
982
41,331
8,489
88
1,028
422
-
10,952
9,139
-
93,992
78,949		 Net
movement
in funds
£
199,472
5,618
(13,242)
(34,422)
(8,489)
-
2,176
(212)
9,077
(711)
(7,836)
(6,515)
(54,556)
144,916		 Transfers
between
funds
£
(19,162)
-
12,646
-
-
-
-
1
-
-
-
6,515
19,162
-		 At
31/3/24
£
165,267
27,179
386
6,909
-
88
3,204
211
9,077
10,241
1,303
-
58,598
223,865

Page 21

continued...

C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Northamptonshire OPFCC
Housing fund
Ministry of Justice
Artists in Residence
C2C Sews
C2C Grows
Kettering
CMA
Footsteps
Milton Keynes Community Sentence
Treatment Requirements
Multiply
Milton Keynes Ministry of Justice
TOTAL FUNDS		 Incoming
resources
£
259,990
112,939
10,320
90,000
25,376
(1)
17,000
4,949
680
119,568
105,697
16,416
150,726
653,670
913,660		 Resources
Movement
expended
in funds
£
£
(60,518)
199,472
(107,321)
5,618
(10,320)
-
(103,242)
(13,242)
(59,798)
(34,422)
(8,488)
(8,489)
(14,824)
2,176
(5,161)
(212)
(680)
-
(110,491)
9,077
(106,408)
(711)
(24,252)
(7,836)
(157,241)
(6,515)
(708,226)
(54,556)
(768,744)
144,916

Page 22

continued...

C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Northamptonshire OPFCC
Breakthrough
Rotary Club
Hype
Ministry of Justice
Artists in Residence
C2C Sews
Knife Angel
Didymus
C2C Grows
Kettering
Footsteps
Shine
Milton Keynes Community Sentence
Treatment Requirements
Multiply
TOTAL FUNDS		 At 1/4/22
£
14,353
19,188
14,504
53
2,431
1,443
2,313
15,060
2,434
88
17,810
19,177
64
2,321
10,952
-
107,838
122,191		 Net
movement
in funds
£
(27,191)
2,373
(14,670)
-
-
(1,933)
39,018
(6,571)
(2,434)
-
(16,782)
(21,870)
-
(2,321)
-
9,139
(16,051)
(43,242)		 Transfers
between
funds
£
(2,205)
-
166
(53)
(2,431)
1,472
-
-
-
-
-
3,115
(64)
-
-
-
2,205
-		 At
31/3/23
£
(15,043)
21,561
-
-
-
982
41,331
8,489
-
88
1,028
422
-
-
10,952
9,139
93,992
78,949

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continued...

C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Northamptonshire OPFCC
Breakthrough
Housing fund
Ministry of Justice
Artists in Residence
C2C Sews
Knife Angel
C2C Grows
Kettering
Kickstart
Shine
Milton Keynes Community Sentence
Treatment Requirements
Multiply
Milton Keynes Ministry of Justice
TOTAL FUNDS		 Incoming
resources
£
46,022
53,531
106,076
74,652
14,795
51,495
1
560
6,600
35,300
4,177
-
85,144
19,000
9,828
461,159
507,181		 Resources
Movement
expended
in funds
£
£
(73,213)
(27,191)
(51,158)
2,373
(120,746)
(14,670)
(74,652)
-
(16,728)
(1,933)
(12,477)
39,018
(6,572)
(6,571)
(2,994)
(2,434)
(23,382)
(16,782)
(57,170)
(21,870)
(4,177)
-
(2,321)
(2,321)
(85,144)
-
(9,861)
9,139
(9,828)
-
(477,210)
(16,051)
(550,423)
(43,242)

The Hype Fund supports the delivery of a weekly Youth Café for at risk young people wanting to spend time in the kitchen enjoying food, having fun & making friends.

Housing fund ensures support to tenants in shared houses for men and women.

Northants NHS funding provides a support worker to do court assessments for pre-sentence reports for those assessed as eligible for community sentences including MHTR and CSTR. Milton Keynes (CSTR) is the commissioned services we provide for NHS, which include court assessment and support for men and women with CSTR's and prison leavers across the UK who are resettled in MK.

Ministry of Justice ensured that core activities were funded, including IT updates key staffing for the support and development of community-based provision for female offenders in England and Wales.

Artists In residence is funded by the Arts Council and provides therapeutic art classes for female service users.

C2C Sews supports women creatively by providing virtual and face to face sewing sessions, to enable service users to develop their confidence and a skill in something that interests them.

The Didymus Fund provides funding for a project to turn service users' pieces of art into printed cards,printed posters, tea towels etc to sell, to help them see that they have skills which can generate income.

Knife Angel funds preparation work, ready for the visit of the monument in May 2022. The original date was June 2020, but due to Covid lockdown restrictions, this had to be pushed back.

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

14. MOVEMENT IN FUNDS - continued

C2C Grows is based at the allotment and supports service users in an outdoor space, develop their horticultural skills in a safe and friendly environment.

CEO funding refers to the salary of the CEO.

Kettering funds relate to the new Women's Centre that opened in September 2020 and includes provision for capital costs, food provision and running costs, and is an extension to the services for women that we provide in Northamptonshire.

CMA (Community Money Advise) is a money mentoring programme, which allows us to support and work with vulnerable women who are struggling financially. This includes budgeting, help with benefits, court orders, and rent arrears. This has also been funded by Smallwood trust.

ETE (Education, Training and Employment) is a project, funded by SEMLEP and SERGO (via NCF), working with service users to build confidence, gain skills and work experience, with the long-term aim of finding employment.

Comic Relief provides funding for the development of a transgender group. This project has been delayed due to the pandemic and changes in organisational structure in the Probation service.

Covid 19 is a collation of all the funding granted to us, which has enabled us to flex up our services during the pandemic. It allowed us to take our services on line, provide door step food deliveries and welfare checks and rapidly adapt our women's centre.

News room project, supported by Thomas White Trust, enables us to engage with youth in deprived areas across the county, giving them the opportunity to experience the work of a journalist and provide them with a forum to share their life stories with the help of a professional.

Northamptonshire Office of the Police Commissioner (Northamptonshire OFPCC) is funding navigators to work at the Northampton Women's Centre.

CIN Shine is to provide Shine & Healing trauma courses to women on probation.

Footsteps is used for the delivery of community orders on behalf of Bench CRC as an alternative to a custodial sentence.

Kickstart is used to employ three apprentices for a period of six months.

The Multiply fund is to aid in improving the maths skills of adults who either do not hold a qualification at, or are not working at, the equivalent of GCSE grade 4 or above. This fund is to allow us to work with service users to increase their maths skills in a practical way and give them the confidence to use maths in everyday situations.

The transfer from the General fund to Ministry of Justice is due to an over-allocation of expenditure to the restricted fund.

The Rotary, Hype and Kettering funds have been combined due to the funds contributing to the same project.

The Footsteps and Breakthrough funds have been combined due to the funds contributing to the same project.

The Milton Keynes Ministry of Justice fund is to provide funding to women's community sector organisations for new/additional services or interventions to meet the needs of women.

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continued...

C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

Page 25

C2C SOCIAL ACTION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

INCOME
Grants and donations
Donations
Legacies
Grants
Room hire
Contract income
Contract income
Other income
Housing income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Insurance
Subscriptions and membership
Telephone
Postage and stationery
Travel (staff and volunteers)
Sundries
Social enterprise
Activity cost
Training
Computer expenses
Professional services
Accommodation expenses
Support costs
Management
Rent, rates and water
Repairs and sundries
Depreciation of fixed assets
Governance costs
Independent exam fee
Carried forward		 2024
£
6,408
-
471,592
-
478,000
283,024
152,636
913,660
427,870
16,172
6,759
4,479
3,673
12,438
2,083
13,137
-
4,396
70,080
5,804
14,976
17,607
137,183
736,657
13,390
7,059
5,276
25,725
3,030
3,030		 2023
£
20,945
1,000
176,173
1,500
199,618
237,285
70,278
507,181
348,523
15,245
5,607
6,552
3,433
6,606
1,928
12,504
200
2,297
25,705
3,967
170
9,220
88,128
530,085
8,819
937
4,840
14,596
2,610
2,610

This page does not form part of the statutory financial statements

Page 26

C2C SOCIAL ACTION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Governance costs
Brought forward
Bad debts
Accountancy and legal fees
Bank interest
Total resources expended
Net income/(expenditure)		 2024
£
3,030
359
2,970
3
6,362
768,744
144,916		 2023
£
2,610
79
3,050
3
5,742
550,423
(43,242)

This page does not form part of the statutory financial statements

Page 27