Charity registration number.. 1159784 •LEO BOOKKEEPING SERVICES C2C SOCIAL ACTION CIO TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 LEO bookkeeping Services
C2C Soclal Actlon CIO Contents Page Trustees, Report Independent Examiner's Report statement of Flnancial Activitles Comparative Statement of Financial Activities io statement of Financial Position Statement of Cash Flows 12 Notes to the Statement of Cash Flows 13 Notes to the Financial Statements 14-20 The following pages do not forrn part of the statutory accounts.. Detailed Statement of Flnanclal Actlvitles 21-22
C2C Soclal Actlon CIO Trustees, Report For The Year Ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. Objectives and Activities Alms and Objertlves AIMS AND OBJECTIVES C2C Social Action is a charitable incorporated oryanisation ICIOI registered with the Charity Commission.. To relieve the hardship caused to the community, to ex-offenders and their families caused by the cycle of poverty. disadvantage and offending behaviour To pmmote the rehabilitation of ex-offenders of all ages in the local community, reducing the stigma and practical effects of offending behaviour on the ex-offender and the comrnunity To advance the education and ernployment opportunities of ex-offenders, substance rnisusers and any other disadvantaged group To promote restorative justice practices to reduce crime and incre3se community cohesion 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. Integrity.. We strive to consistently achieve high standards through our professionalism, loyalty and oliability. We are committed to showing tolerance, being open, honest and approachable. Trust.. We strive to maintain a safe, honest and supportive environment for staff, volunteer5 and service users. Fairness.. We strive to demonstrate fairness and eoualify in all areas of our work. Respect.. We strive to ospett others, individuality and point of view. Commitment.. We strive to make the most efficient use of our SoUrceS and work to achieve aur shared vision. Faith.. We acknowledge the freedorn of people of all faiths or none both to hold and to express their beliefs and convictions respectfully and freely, within the limits of the UK law. We never impose our Christian faith or belief on others. Multi agency working.. We recognise that the success of our projects and achievement of our alms relies heavlly on our good working relationship with the statutory and voluntary agencies In the Criminal Justice System. We use an effettive, integrated approach to avoiding unnece55ary duplication of resource5 and to improve outcorne5 for our clients. THE VISION To support any individual at any stage of the Criminal justice System by inspiring and motivating them to take personal spon5ibility for their behaviour, in order to reduce re-offending. This has a huge impart 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 crirnes, age, ethnic or cultuTrl background, gender, sexuality or disability. Our 5ervice5 are based in Northarnpton5hire and Milton Keynes and accessible to young people, men and women at any stage In the criminal justice system. THE ETHOS C2C Social Action value all individuals in a way that 15 Consistent with our distinctive Christian ethos by.. Creating an environment where clients, volunteers and employees are encouraged and enabled to oalise their potential. Assisting our service user5, volunteer5 and employees to take responsibility for their own learning and development, both through formal and Informal training opportunities and assessment. Developing an organisational culture In which individuals learn from any mistakes made and where excellence and innovation are encouraged and rewarded. Promoting the value of a b31anced, holistic lifestyle as part of each individual's over311 personal development. Abiding by the requirement5 of law in the UK and irnplementing best ernployment practice5 and procedures designed to maintain our distinctive ethos and values. In our dealings with clients, we work with In the Criminal lustice Systern. never against it, and are committed to working in partnership with statutory and third sector agencies organisations. Page I
C2C Soclal Actlon CIO Trustees, Report (continued) For The Year Ended 31 March 2025 Public Benefit Trustee5 have regard to the guidance issued by the Charity Commission on public benefit and work c105ely with the Chief Executive to ensure that 311 Interventions delivered are consistent with the organisation's ch3ritable purposes.. Women's Services C2C Social Action's Women's Centres - C2C deliver three flagship Women's Centres In Northampton, Ketterlng and Mllton Keynes, where vulnerable women can meet professionals In a safe space.. their Probation Practitioner, Mental Health support workers and other profe55i0nals come to meet them in our W0en only environment5, which offer 5ervice5 such as food and clothes bank, showers INorthamptonl available for homeless people and places where staff can work with the women in a trauma-informed and a person-centred way. Wotnen serving cornmunity or suspended Sentence order5 - Working in partnership with St. Giles Wise, we have delivered support and c03ching 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 received around 320 referrals throughout the year allowingi these wornen to malnraln thelr relationships and activitles In the communlty while complying wlth the court's sentence for their offence. Our team also support women on the transition from custody to the comrnunitv. Wornen's Support Group and Drop In - C2C operates regular, free, wornen-only support gmups Whe support Is available around benefits, housing, children, safetyi moneyf 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 agencie5 to provide tailored Support and advice there then. Ongoing l.. I support 15 provided according to need, with approximately 20 tailored group sessions being delivered per week acmss all three centres. The progmMe Is codesigned with those accessing the centres. Gmup 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 6-7 courses running per week across all 3 centre5. We have had 154 wornen attend group sessions this year, with some gainlng benefit from multiple courses. These courses Include the sewing 3nd craft sessions along with more structured courses like our healing traurna course or shine wornan course. Allotment Garden Our allotment garden supports women from the local community with referrals from social prescribers, probation's ¢ommunlty payback team and other agencles, ro enable engagemeni In hortlcultural therapy to Improve mental health. poverty, confidence and wellbeing. This brings a beautiful outdoor space WhebY women can engage In physical activity, and enjoy the benefits of being outside. Men's Servl¢es Housing- C2C currently has three shared houses for men, accommodating 12 rnen, sorne of whom are 'Multi Agency Public Protection Arrangements, IMAPPAI offender5, rnanaged 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 horne and a structured, crirne-free lifestyle. It can be exceedingly difficult for some offenders to acce55 ac¢ommodaiion following iheir 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 Reouirements IMHTRsl and Community Sentence Treatment Requirements ICSTRS) in Milton Keynes. These are commissioned services for both men and wotnen. We also provide 5UPPOrt for men and women leaving pri50n acr055 the UK who are resettled in Milton Keynes area. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Comtni55i0n s guidance on public benefit. Achlevements and Performance Main Achievements In this year, our main achievements were as follows.. Kettering Women's Centre moved into it5 own prernise5 In the Cent of Kettering. Funding wa5 seCud to fully refurbish the premises and make it suitable for women to access a safe space that they helped design. The Centre opened 3 days per week in March 2025. There is a space at the front of the building which will accornmodate a small Shop space to Sell item5 made by the people supported by or connected to C2C Social Action. This will provide opportunities for women to train in retail. In the women's centre in the same location, there is a space for multiple oryanisations to work fmm the sarne safe space for women, enabling them to be equipped with all they need to thrive. Through this year, there has been an Investment In staff wellbeing and training as we enhanced the training for our team. We also improved our recording processes and recording of information. which better enables us to demonstrate our huge Impaci. .CONTINUED Page 2
C2C Soclal Actlon CIO Trustees, Report (continued) For The Year Ended 31 March 2025 Main Achievements - continued Our rnen'5 housing project in NorthamptOn5hire accommodate5 male5 leaving pri50n to establish thetllselve5 back in the community, 3SSlSting with move on accommodation and employment, with the aim to prevent further offending. This project 5UPPOrted rnore into employment and on to secure their own accomrnodation, with a record year of no recalls In this wriod and all men demonstrated positive outcomes In many areas of their lives. The Men's Hub moved to a new venue which is supported by a local housing association for which we are thankful. In the hub we have been delivering course5 to the rnen to improve mental health and how to move on with confidence to name a few. This space enables the men to feel part of a cornmunity and equips them with skills and confidence to move on well. Milton Keynes Women's Centre opened last year, supporting women at risk of or involved in the crirninal justice system. We have continued to develop excellent partnership5 With MK Act (Domestic Abuse Charity), SAAS (Sexual Assault & Abuse Support Service BMKI, Police and Probation and (Milton Keynes Talking Therapiesl- This centre has been funded by the Ministry Of Justice IMOJI. An excellent success has been the implementation of the referral process from the police into thÈ centre at the polnt of arrest, which has enabled us ro support women from an earller stage to prevent further offendlng. This has enabled us to support rnany women move away from lives of crirne and poverty and has contributed towards reducing repeat offending. We have maintained our high level of IT security and GDPR compllance by securing the Cyber Essentlals Plus Accredltatlon, working alongside Redpalm tr Services to whom we are grateful for their support. The Lloyd5 Bank Foundation continued to fund our core costs and also the development of the organisation to bring about resilience, how best to lse our profile with our branding and coherent message about the impact we are having In the communities we Serve. As a result of this and the investment in networking and the promotion of our services by the end of the year, we were beginning to see our pmfile ftising. Charltable Actlvltles Performance Monltorlng Over the last 4 years we have seen an increase in the nurnber of people accessing our services a5 we have grown and developed our services to meet the needs of those we support. This is evidenced in our annual numbers of people accessing support. 2021-22 - 527 people 2022-23 - 540 people 2023-24 980 people 2024-25 - 1100 people Holl$tl¢ mea$urement through Qutcome$ Stars The outcome star uses a holistic approach to quantify a service user's 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 plcture of a servlce user's needs. At the beginning, end, and every the months during their intervention lor more regularly If their situation changes), the service user ISUI 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 3 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 Accornmodation, Money and Motivation to Social Networks and Self-care. A5 the score on the Star begins to rise, they move through their own Journey of Change IJOCI, from finding the motivation to change, thmugh 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 IproVeMent by general percentage for each individual outcome area of those we have worked with during that time. It should be noted that 90% of the service users made progress In at least 2 areas during their time with us, with an improvernent for over 8490 of individuals in 3 of the 10 star areas. The average number of area5 of improvement per Individual was 6. lrnproved Maintained Regressed 680 70 740 74W¢ 61 72% 70Wo whe L'rn Living/Accornmodation Carlng for myself and my space/Self Care My money/Finance, Benefits and Debt Frlends and relationshlpslsoclal Networks My health/Physical Health How I feellmental Health How I spend my time Alcohol and drugs io% 22% 16Wo 16% 140 io% 16Wo 17¥0 Ll% 17Vo 8Ok 21¢/0 17% 13% 130 .CONTINUED Page 3
C2C Soclal Actlon CIO Trustees, Report (continued) For The Year Ended 31 March 2025 Charitable Activities - continued Safety and crime Trust and hope 74% 70¥D io% 17Wo 16% 13Wo The above demonstrates the importance of our teams focussing on how each individual occupies their time and how they care for themselves and their surmundings, and how thls can change the outcome for someone when they don't recognise thi5 at the beginning of support. These areas, although classed as soft outcomes, are of great importance because of the P051tive irnpact on other areas of the per50n'5 life. Reserves 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 2023-2024 were the eouivalent to one month's running costs (increased from zero months in 2022- 20231. In 2024-2025 we achieved our target reserves of 3 months, running costs. This demonstrates our strategy has worked but we recognise the uncertain econornic clirnate, and we continue to monitor and adjust accordingly. We airned to increase our unrestricted reserves to 2-3 months In 2024-2025 by focussing more on raising funds through donatlons and unrestrlcted gifts. By being prudent In covering risks and keeping working capital, we can respond to a downturn In incorne and for cashflow purposes. The Trustees have set a reserves pollcy that considers the maln risks to the organlsatlon. The pollcy Is to hold the equlvalent to a minimum of 3 rnonths, running costs In fe available unrestricted funds. Thi5 IS to cover the risks of interruption of incorne, a downturn in income and contingency fund. The emergency financial plan becomes acrive when the current reserves sit under 3 months and Includes.. The flrst stage of the emergency financial plan is to look at siaffing levels and redundancy plans, as well as Increase the depth of finance discu55ion5 during the tru5tee5' eetIngS, along with a55e55ing the contract5 grants to see whether these are being renewedlextended 3nd Identifying new contracts., which projects are being delivered without funding and can any cuts to Services be made. Essentially, we assess COSt reduction and incorne generation. Future Developments As we rnove forward, we are reviewing our business plan to build on recent pmgS$. Areas we are focusing on include.. Establish a dedicated fundraising team to explore new fundraising opportunities. Conduct a thorough revlew of our income and fundlng strategy to Identify posslbllltles of dlverslfylng our Income streams, securing full cost recovery for all activitie5 and Identify funders who align with our rnission. Dedicate time to identifying opportunities for diversifying our income streams including.. Open our first shop to generate unrestricted funds. strengthen relationships with local businesses to secure corporate donatlons and sponsorshlps. Collaborate with local service delivery partnerships to enhance joint working and partnership bids. We will be tnonitoring quality of service delivery and our itnpact to support and achieve our atnbitions in our business plan Invest in collecting high-quality data to demonstrate our impact. Address service delivery gaps across Northants 3nd MK by collaborating with local partners to secure funding for targeted projects. To complete analysis of all projects to ensure they are all meetlng our aims and objectlves. Access full use of the pro bono support offered by Lloyds Bank Foundation to addoss the above areas along with financial reporting, marketing and storytelling. To maintain the serveS to a minimum of 3 months, operating costs. By focusing on these prioritie5, we aim to enhance our financial resilience and long-term 5U5tainabilityi even as we navigate the challenges of short-term contracts and one-off grnts. Page 4
C2C Soclal Actlon CIO Trustees, Report (continued) For The Year Ended 31 March 2025 Structure Governance and Management Govemlng Document C2C Social Action Is a charitable incorpor3ted organisation ICIOI 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 Charltable Trust with charlty number 1102884. The Good Loaf in Northarnpton 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 tske an independent path from C2C, although for this period, it is still within shared accommodation. Trustee Selection Methods The oryanisation is governed by a team of 7 trustees whose work is c105ely inforrned by the views and experiences of users OF our services. The role of the trustees is to set the strategic difftction and vision OF the charity and ensure that the staff Implement best prnctice, 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 requlred to complete an appllcatlon form Identlfying why they are Interested in supportlng 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 a then taken to the trustees board and appointed after discussion wilh the current truslees. DBS checks and due diligence Is also carried out for all onboarding tru5tee5. The casting vote 15 carried by the Chair of Trustees, Julie Parson5. The trustee5 meet on a six-weekly basis, and additional meetings are set as required. A number of staff and volunteers oper3te the various C2C projects. The Charity Trustees offer the oversight and pmvide 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, glvlng levant people from outside the organisation reasonable access to all accounts as requid. "I arn humbled to have been chosen to be the Founder of C2C and retnain comrnitted and blessed to be the Chair of Trustees. We have an amazlng team and I'm $0 proud of the wonderful work fhat they do in helping wople to change thelr lives, and in doing so, lo impact their farnilies and friends, and also to have a positive impact in our communities. We are hugely ble55ed to have Michelle Shaw as our CEO,. it's so wonderful for me to See C2C run by sorneone who totally understands, shares and embodies the vision and values,- says Julie P3rsons. 'I'm very grateful to our team of trustees, who provide sound governance, advice and support. I want to expre55 rny huge thanks to every member of Staff, every volunteer and trustee. I appreciate you all. Reference and Administrative Details Trustees Miss Julie Parsons - Chair Dr Caroline Stevens - Trustee Mrs Jane Barrowclough Trustee Rev Nicola Aylett- Trustee Rev Angela Kennedy - Trustee Mr Peter Holloway - Trustee (appointed 03/07120241 Mr Michael Hill - Trustee (appointed 03107120241 Ms Emma Retcher - Trustee (resigned 03107120241 Charity Number 1159784 Principal Address First Floor 9 Overstone Road Northampton Northamptonshire NNI 3JL Independent Examiner Page 5
C2C Soclal Actlon CIO Trustees, Report (continued) For The Year Ended 31 March 2025 Lucie Howard of LEO Bookkeeping Services Ltd MAAT LEO bookkeeping Services MAAT 3-4 Britten's Court Clifton Reynes Olney Bucks MK465LG Page 6
C2C Soclal Actlon CIO Trustees, Report (continued) For The Year Ended 31 March 2025 The trustees, report was approved by the board of trustees and signed on its behalf by.. Miss Julie Parsons Trustee 26 January 2026 Page 7
C2C Soclal Actlon CIO Independent Examiner's Report to the Trustees of C2C Social Action CIO For The Year Ended 31 March 2025 I report to the trustees on my examination of the accounts of C2C Social Action CIO (the Trust) for the year ended 31 March 2025. Responslbllltles and Basls of Report As the charity trustees of the Trust you are responsible for the preparation of the account5 in accordance with the requirements of the Charities Act 2011 I-the Act"). I report in respert of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Cornmission under section 14515llbl of the Att. Independent Examiner's Statement Since the Trust's gross incorne exceeded £250,000 your examiner must be a mernber of a body listed in section 145 of the 2011 Act. I confirm that I arn Qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is One of the listed bodies. I have completed my exarnination. I confirm that no material rnatters have come to tlly attention in connection with the examinatlon glving me cause to belleve that In any materlal respect.. l. accounting records were not kept in respect of the Trust as oouired 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 opplicable requIreents concerning the forrn and contents of account5 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 rnatter considered as part of an independent examination. I have no concerns and have cotne across no other matters in connection with the examination to which attention should be dnwn 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 bodyi in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our independent examination work has been undertaken so that we mighr state w the charity's trustees those matters we are required to state to them in an independent exarniner's report and for no other purpose. To the fullest extent perrnitted by law, we do not accept or assue re5pon5ibility to anyone other than the charity and the charity 5 trustees as a body, for our independent examination work, for this report, or for the Dpinions we have formed. Lucie Howard of LEO Bookkeeping Services Ltd MAAT 23 January 2026 3-4 Britten's Court Clifton Reynes Olney Bucks MK465LG Page 8
C2C Soclal Actlon CIO statement of Financial Activities For The Year Ended 31 March 2025 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Charitable activities.. Charitable Activities Grants & Donations 126,672 27,606 4.901 669,661 88,951 131,573 697,267 88,951 152.636 477,999 283,024 Contracts 154,278 763,513 917,791 913,658 EXPENDITURE ON: Charitable activities.. Charitable Activities 190,1641 1755,6461 1845,8101 1736,6581 128,7171 17,9571 136,6741 132,0851 Support Costs 1118,8821 1763,6021 1882,4841 1768,7431 NET INCOME 35,396 1891 35,307 144.915 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: 35,396 1891 35,307 144,915 Total funds brought forward 165,268 58.598 223,866 78.951 TOTAL FUNDS CARRIED FORWARD 15 200,664 58,509 259,173 223,866 The notes on pages 13 to 20 form part of these financial statements. Page 9
C2C Soclal Action CIO Comparative Statement of Financial Activities For The Year Ended 31 March 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Note$ INCOME AND ENDOWMENTS FROM: Charitable activities.. Charitable Activities Grants & Donations 152,636 99,894 7,459 152.636 477,999 283,024 378,105 275,565 Contracts 259,992 653,666 913,658 EXPENDITURE ON: Charitable activities.. Charitable Activities 141,3101 1695,3481 1736,6581 119,2111 112,8741 132,0851 Support Costs 160,5211 1708,2221 1768,7431 NET INCOME 199,471 154,5561 144.915 Transfers between funds Is 119,162) 19,162 NET MOVEMENT IN FUNDS 180,309 135,3941 144.915 RECONCILIATION OF FUNDS: Total funds brought forward 115,0411 93,992 78,951 TOTAL FUNDS CARRIED FORWARD 15 165,268 58,598 223,866 The notes on pages 13 to 20 form part of these financial statements. Page 10
C2C Social Actlon CIO statement of Financial Position As At 31 March 2025 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Total funds Notes FIXED ASSETS Tangible Assets io 2,360 3.549 5.909 6.494 2,360 3.549 5.909 6.494 CURRENT ASSETS Debtors C3sh at bank and in hand 13,484 234,655 13,484 278,314 25,551 202,646 43,659 248,139 43.659 291,798 228.197 Creditors: Amount5 Falling Due Within One Year 12 138,5351 138,5341 110,8251 NET CURRENT ASSETS (LIABILITIES) 209,604 43.660 253,264 217.372 TOTAL A$Ss LESS CURRENT LIABILITIES 211,964 47,209 259,173 223,866 NET ASSETS 211,964 47,209 259,173 223,866 FUNDS OF THE CHARITY Restrlcted Funds Unrestritted Funds 58,509 200,664 58,598 165,268 TOTAL FUNDS 15 259,173 223,866 On behalf of the board Miss Julie Parsons Trustee 26 January 2026 The notes on pages 13 to 20 form part of these financial statements. Page 11
C2C Soclal Actlon CIO statement of Cash Flows For The Year Ended 31 March 2025 2025 2024 Notes Cash flows from operating activitie5 Net cash generated frorn operatlOn5 Interest paid Further item of operating activities I 79,025 131 205,845 131 17 Net cash generated frorn operating activities 79,028 205,859 Cash flows from investing activities Purchase of tangible a55ets 13,3601 13,2131 Increase in cash 3nd cash equivalents Cash and cash equivalents at beginning of year 75,668 202,646 202,646 Cash and cash equivalents at end of ye3r 278,314 202,646 Page 12
C2C Soclal Actlon CIO Notes to the Statement of Cash Flows For The Year Ended 31 March 2025 Reconciliation of income to cash generated from operations 2025 2024 Net income Adjustments for.. Interest expense Depreciation of tangible a5set5 Movements working capital.- Decrease in trade and other debtors Increase in trade and other creditors C3sh and cash Equivalents at the beginning of the reporting period 35,307 144,915 3,945 5,275 12,067 14,917 12.786 1,072 2.604 51.976 Net cash generated frorn operations 79,025 205.845 2. Cash and ¢a$h equivalents Cash and cash eouivalents, as stated in the Statement of Cash Flows, lateS to the following items in the Balance Sheet.. 2025 2024 Cash at bank and in hand 278,314 202,646 3. Analysis of Changes in net funds As at l Aprll Cash flows 2024 Asat31 March 2025 Cash at bank and in hand 202,646 75,668 278,314 Page 13
C2C Soclal Action CIO Notes to the Financial Statements For The Year Ended 31 March 2025 l. General Information C2C Social Action CIO is a charitable incorporated organisation ogi5tered with the Charity Commission, registered charity number 1159784. The principal address is First Floor, 9 Overstone Road, Northampton, Northamptonshire, NNI 3JL. 2. Accountlng Pollcles 2. 1. Basis of Preparation of Financial Statements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 "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 IFRS 1021 (effective I January 20191. Financial Reportlng Standard 102 "The Financial Reporting Stsndard appllcable In rhe UK and Republic of Ireland 2nd the Charities Act 2011. The charity is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources All income Is recognised In the Statement of Financial Activities once the charlty has entitlement to the funds, It is probable that the Income will be received and the amount can be rneasured reliably. 2.3. Resources Expended Liabilities are recogni5ed a5 expenditure as soon as there is a legal or constructive obligation cornmitting the charity to that expendlture, It is probable that a transfer of economic beneflts wlll be required In settlement and the amounr of the obligation can be rneasured reliably. Expenditure is accounted for on an accruals basis and ha5 been classified under headings that aggregate all cost lated to the category. Where costs cannot be directly attributed to partlcular headings they have been allocated to activities on a basis consistent with the use of resources. 2.4. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost le55 accumulated depreciation and any accumulated irnpairment losses. Depreciation Is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases.. Property Improvements Fixtures & Fittings Cornputer Equipment 20WD on Cost 20010 on Cosi 200kn on Cost 2.5. Cash and Cash Equivalents Cash and cash equivalent5 are basic financial a55ets and include cash in hand and dep051t5 held at call with banks, other short-term highly liquid Investments that mature in no more than three months from the date of acquisition and are readily convertible to a known arnount of cash with insignificant risk of change in value. and bank overdraft5. 3. Income from Charitable Activities 2025 Unrestricted Restrirted funds fund$ Total fund$ Charitable Actlvltles Grants & Donations Contracts 126,672 27,606 4,901 669,661 88,951 131,573 697,267 88,951 154,278 763,513 917,791 2024 Unrestri¢ted funds Restrirte funds Total funds Charitable Activities 152,636 99,894 7,459 152,636 477,999 283,024 Grants & Donations 378.105 275,565 Contrarts 259,989 653,670 913.659 Grants, included above, ao as follows.. Page 14
C2C Soclal Actlon CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 2025 Unrestrlcted Restrlcted funds funds Total funds National Lottery Lloyds Bank Foundation Other Grants Ministry of Justice Groundwork Trust North Northamptonshire Councll Kingsthorpe Parish Councll ACE Lottery West Northants Council SW Trust Fund Hope Enterprise5 (Northamptonl CIC Tharnes Valley Police Comtnunity Fund Lottery Community Fund P05tcode Lottery 29th May 1961 Charitable Trust The Clothworkers Foundation David Cock Foundation Florence Nightingale Aid In Sickness Trust Grow, Cook, Eat INorthampton Hope Centrel Northampton Town Council Northamptonshire Community Foundation Northamptonshire Police - Finance Operation5 Northant5 Police North East Sector Safer Cornmunity Sexual Assault & Abuse Support Service Voluntary Impact Northamptonshire 5,576 5,576 25,000 25,000 238,120 238.120 71,843 71,843 62,937 62,937 20,000 20.000 10,000 30.000 2,000 447 10.000 30,000 2,000 447 3,469 5,200 4,000 185 1,000 13,319 6,566 3,469 5,200 4,000 185 1,000 13,3L9 6,566 25,000 474,662 499,662 2024 Unrestricted Restritted fun¢l$ funds Total fund$ National Lottery Lloyds Bank Foundation Other Grants Ministry of Justice Groundwork Trust North Northamptonshire Council Kingsthorpe Parish Council ACE Lottery West Northants Council 10,000 25,000 10,000 10,000 25,000 10,000 233,970 5,000 21.367 2.000 24.000 5,000 680 233,970 5,000 21,367 2,000 24,000 5,000 SW Trust Fund 680 Hope Enterprlses (Northamptonl CIC Thames Valley Police Community Fund Lottery Community Fund P05tcode Lottery 29th May 1961 Charitable Trust The Clothworker5 Foundation 5,320 6,755 52,500 70,000 5,320 6,755 52,500 70,000 David Cock Foundation Florence Nightingale Aid In Sickness Trust .CONTINUED Page 15
C2C Soclal Actlon CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 Grow, Cook, Eat INorthampton Hope Centrel Northampton Town Councll Northamptonshire Community Foundation Northamptonshire Police - Finance Opeotions Northant5 Police North East Sector Safer Cornmunity Sexual Assault & Abuse Support Service Voluntary Impart Northamptonshire 95,367 376,225 471,592 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 p-serntence reports for those assessed as eligible for comrnunity sentences including MHTR and CSTR. Milton Keyne5 ICSTRI is the comlS510ed 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 activitie5 were funded, including update5 key staffing for the support and development of community-based provision for female offenders In England and W8les. Artists In residence is funded by the Arts Council and provides therapeutic art classes for female service users. C2C Sew5 SUPPOrts women creatively by providing virtual and face to face sewing sessions. to enable service users to develop their confidence and a skill in someihing that interests them. The Didymus Fund pmvides 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. C2C Grows is based at the all0tent and supports service users in an outdoor space, develop their horticultural ski115 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 include5 provision for capital costs, food provision and running Costs, and is an extension to the services for women that we provide in Northamptonshire. Northamptonshire Office of the Police Commissioner (Northamptonshire OFPCCI Is funding navigators to work at the Northampton Women's Centre. Footsteps Is used for the delivery of communlty orders on behalf of Bench CRC as an alternatlve to a custodial sentence. The Multiply fund is w aid In improving the maths skills of adults who elther do not hold a qualifioiion 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 fmm the Ministry of Justice fund to Multiply is due to an over-allocation OF expenditure to the restricted fund as they have the same grant parameters. The Milton Keyne5 Ministry of Justice fund 15 to provide funding to women's community sector organi5ation5 for newladditional servitss or Interventions to meet the needs of women. Net In¢ome/lExpendlture) The net Income is stated after charging/lcreditingl'. 2025 2024 Bad debts Depreciation OF tangible fixed assets - owned 359 5,275 3,945 Page 16
C2C Soclal Actlon CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 5. Analysis of Expenditure 2025 Actlvltles undertaken dlre¢tly Support costs (see note 61 Totsl Charitable Activities 774,622 71,188 36,671 845,810 36,674 Support Costs 774,625 107,859 882,484 2024 Actl¥ltles undertaken irertlv Support costs (see note 61 Total Charitable Activities Support Costs 734,991 1,667 32,085 736,658 32,085 734,991 33,752 768,743 6. Support Costs 2025 Charitable Actlvltles Support Costs Total Pomises expenses General administrntion Depreciation Governance cost5 68,996 2,192 17,043 13,937 3,945 1,746 86,039 16,129 3,945 1,746 71,188 36,671 107,859 2024 Charitable Activities Support Costs Totsl Premises expenses General administtIOn 14.025 6,782 5,275 14,025 8,449 5,275 1,667 Depreciation Interesi payable Governance costs 6,000 6,000 1,667 32,085 33,752 7. Independent Examiner's Remuneration 2025 2024 Independent examination of the financial statements 3,540 3.030 Page 17
C2C Soclal Actlon CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 8. Staff Costs Staff costs were as Follows.. 2025 2024 Wages and salaries Social security costs other pension costs 495,572 28.073 8,334 427.870 16.171 6,759 531,979 450,800 No employees received ernployee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 9. Average Number of Employees Average number of employees dung the year was as follows.. 2025 2024 Ch3ritable Artivities Adminlstratlon 24 24 28 28 10. Tangible Assets Land & Property Property Improvements Fixtures & Flttlngs Computer Equlpment Total Cost at l Ap1 2024 Additions 27,295 1,730 408 25,905 2,952 54,930 3,360 As ai 31 March 2025 27,295 2,138 28,857 58,290 Depreciation As at l April 2024 Provided during the period 27.092 203 743 380 20.601 3.362 48.436 3,945 As at 31 March 2025 27,295 1,123 23,963 52,381 Net Book Value at 31 March 2025 1,015 4,894 5,909 As at l April 2024 203 987 5,304 6.494 11. Debtors 2025 2024 Due wlthln one year Trade debtors Popayments and accrued income 10,009 3,475 25,551 13,484 25,551 Page 18
C2C Soclal Actlon CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 12. Creditors: Amounts Falling Due Within One Year 2025 2024 Trade cdItorS Other taxes and social security Unpaid Expenses Accruals Deferred Income 11,798 6,152 4,252 3,540 12,792 5,646 2,149 3,030 38,534 10,825 13. Deferred Income Deferred Income movements in the year were as follows.. 2025 2024 Balance at the start of the period Income deferred in the current period 12,792 Balance at the end of the period 12,792 14. Pension Commitments The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity In an independently administered fund. During the year the charge to the statement of financial activities in SpeCt of defined contribution schemes was £8,334 12024.. £6,759). At the statement of financial position date contributions of £NIL were due to the fund and 3re included in creditors. 15. Movement in Funds A$ at l Aprll 2024 Asat31 March 2025 Income Expenditure Transfers Unrestrleted funds General.. General unrestricted fund Restricted funds Artists in Residence C2C Grows Footsteps Housing Fund Kettering Milton Keynes Community Sentence Treatment Reouirements Milton Keynes Ministry of Justice Ministry Of Justice Multiply 165,268 154,278 1118,8821 200,664 6,909 3,204 9,077 5,575 7,843 141,496 6,300 74,151 19,0351 19,7531 1142,3061 3,449 1,294 8,267 6,300 16,842 211 157,5201 10.241 88,951 197,6571 1,535 161,439 96,566 54,883 1154,7771 193,8281 157,0471 6,662 2,263 386 1,303 18611 861 .CONTINUED Page 19
C2C Soclal Actlon CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 Northamptonshire OPFCC Didymus 27,179 88 126,309 1141,6791 11,809 88 Total restricted funds 58,598 763,513 1763,6021 58.509 Total funds 223,866 gL7,791 1882,4841 259,173 As at l April 2023 Asat31 Mar¢h 2024 Income Expendlture Tronsfer$ Unre$tri¢ted funds General.. General unrestricted fund Restricted funds Artists in Residence C2C Grows 115,0411 259,992 160,5211 119,1621 165,268 41.332 1.028 25,376 16,998 119,567 LO,320 4,949 159,7991 114,8221 1110,4901 110,3201 15,1611 6,909 3.204 9.077 Footsteps Housing Fund Kettering Milton Keynes Community Sentence Treatment Requirernents Milton Keynes Ministry of Justice Ministry Of Justice Multiply Northamptonshire OPFCC Didymus C2C Sews CMA 422 211 10,952 L05,697 1106,4081 10,241 150,725 90,000 L6,416 IL2,938 1157,2401 1103,2421 124,2521 1107,3201 6,515 12.646 982 386 1,303 27,179 88 9,139 21,561 88 8,488 18,4881 16801 680 Total restrlcted funds 93,992 653,666 1708,2221 19,162 58,598 Totsl fund$ 78,951 913,658 1768,7431 223,866 16. Transactlons wlth Trustees None of the trustees received any remuner3tion or any other benefits from an employment with the charity or a related entity during the current or previou5 year. No trustee expenses have been incurred. 17. Related Party Di$¢lo$ure$ Page 20
C2C Soclal Actlon CIO Detailed Statement of Financial Activities For The Year Ended 31 March 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Charitable Activities: Ch•ritsble A¢tivitie$ Income from charitable activities Rental income 8,280 123.293 152,636 131,573 152.636 Grants & Donatlons Income from charitable activities Rental income 2,193 6,300 690,967 Grants 475.806 697,267 477,999 Contracts Income from charitable activities Provision of 5ervice5 under contract 283,024 88,951 88,951 283,024 917,791 913,658 EXPENDITURE ON: Charitable Activities: Charltable Actlvltles Accomodation Activity C05t Social Enterprise Travel Cost 1102,6311 167,6421 1126,6461 158,1731 125,1781 113,1361 14,8241 117,9061 1427,8701 116,1711 16,7591 115,6561 14,4791 112,4381 12,0821 13,6731 114,4931 {3,2071 118.3631 1495,5721 128,0731 (8,3341 112,7041 19651 116,0821 (2,3061 (4,2501 120,9961 148,0001 12.1921 Training Courses Pmfessional Fee Cost Wages and salaries Employers NI Employers penslons - deflned conirlbution schemes Computer software, IT consumables and maintenance Insurance Data and teleC0mUnicatIon5 Costs Printingi Postage and ststionery Subscriptions Light and heat Other premises costs - Refurbishment Other office costs 11,6671 1845,8101 1736,6581 Support Co$t$ Other interest payable Rent, Rates and Water Rate5 Repairs, new31S and maintenance Independent examiner's fees Pmfessional Services Bad debts written off 131 117,0431 110,4421 13.5831 16.4231 14,3971 13,5401 16.0001 13591 .CONTINUED Page 21
C2C Soclal Actlon CIO Detailed Statement of Financial Activities (continued) For The Year Ended 31 March 2025 Depreciation other Inrerest payable Independent examiner's fees Accountancy fees {3,9451 15,2751 131 13,0301 12,9701 (1,7461 136,6741 132,0851 1882,4841 1768,7431 NET INCOME 35,307 144,915 Page 22