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← Charity IT Association

2023-12-31-accounts

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Trustees’ Annual Report and Financial Accounts For the year ended 31 December 2023

Charity Registration No. 1168721

Contents

  1. Reference and Administration Details ....................................................................................................... 3 2. Chair’s Foreword ....................................................................................................................................... 4 3. Objectives and Activities ........................................................................................................................... 5 5. Achievements and Performance ............................................................................................................... 7 6. Measuring Our Impact ............................................................................................................................. 10 7. Structure, Governance and Management ............................................................................................... 10 8. Financial Review ...................................................................................................................................... 11 9. Statement of Trustees’ Responsibilities in Relation to the Financial Statements ................................... 12 Appendix - Statement of Financial Activities for the Year Ended 31 December 2023 ................................ 13

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1. Reference and Administration Details

Charity name

Charity IT Association

Charity number

1168721

Charity Registered Office 86-90 Paul Street London EC2A 4NE

Trustees

Ian Henderson Chair – Resigned as Chair November 2023 Steve Smith Dominic Aslan Chair – Appointed November 2023 Ann Woodley Harinder Grewal Donna Chivers Steve Cant` Appointed June 2023

CEO (Voluntary)

David Grocott CEO Resigned December 2023

Bankers

NatWest Bank Limited 134 Aldersgate Street London EC1A 4JA

Accounts Independently: In England and Wales, a charity must arrange for an independent examination of its accounts if its annual income exceeds £25,000. Our annual income does not exceed this figure.

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2. Chair’s Foreword

During 2022, we focused heavily on developing a new automated system for matching volunteers with charities in need. The system, designed around automating the heavily manual processes previously in place, has now improved the administration of the charity and enabled a greater capacity.

By the start of 2023 the system development phase was nearing completion, and we spent the first quarter of the year focused on completing, refining and implementing the new system. We call it “Matchbot”.

Unfortunately, because of this drive, we lost some focus on fundraising, causing the loss for the year and the current low level of reserves. The charity suffers from an inability to attract significant grant funding due to its nature as an intermediary which matches charities and volunteers and does not deliver at the final stage. Therefore, during the year, we ran on reserves built up during previous years. However, this will not be sustainable in the long term.

During 2023 we operated with a part time volunteer CEO and employed the services of a part time office manager / engagement manager, the only major operational cost. Unfortunately, during the year, the volunteer CEO resigned due to taking up a role as the CEO for a major charity in the North West.

The charity is supported by a stable group of diverse trustees from a variety of backgrounds who support the Charity in a variety of ways.

The charity continued to operate its highly successful Odessey Program in partnership with the Royal Signals with another cohort of mentees passing through the programme during the year.

The real strength of the charity (in addition to the Odyssey Program) is its ability to appeal to volunteers (and we have a lot on our books -see below) who are willing to donate their time and IT expertise in the ongoing quest to improve charities’ efficiency and effectiveness by getting the best out of their IT resources.

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3. Objectives and Activities

The Charity’s Aim is:

To promote for the public benefit the efficiency and effectiveness of charities and notfor- profit organisations through the provision of education and training in information technology and the implementation of related projects.

Our aim is to help charities, but also to help with the challenge of IT. Technology can be challenging for small organisations without in-house expertise, and CITA can be an immensely valuable, trusted partner.

How our Objectives Deliver Public Benefit:

The trustees confirm that they complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the Charity's Commission general guidance on public benefit "Charities and Public Benefit".

We have referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our activities. In particular the trustees have considered how planned activities will contribute to the aims and objectives they have set. CITA’s work benefits a wide range of other charities across the United Kingdom.

Our main objectives are to:

Charities

CITA introduces charities looking to improve their technology capabilities to volunteers with appropriate IT skills and experience. Our vision is a world in which charities can harness the full potential of technology to increase their impact for good. We help to achieve this by providing charities with access to affordable, trustworthy, and independent technology services to allow them to achieve their own strategic mission.

Services

We facilitate the following services to deliver against these objectives:

CITA Review service offers a short IT assessment giving independent advice to identify and qualify potential IT projects and initiatives, that will support their strategic and operational objectives.

CITA Advisory service provides IT Project Management support and advice helping charities to define, plan and manage identified IT projects from scoping to completion. CITA Delivery service provides the right technical skills needed to deliver a successful IT project.

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Volunteers

CITA’s volunteers are the lifeblood of the organisation. All CITA’s services are provided by experienced IT professionals who have volunteered their time, skill and commitment to help charities make better use of IT and to be more effective and efficient in the digital world.

CITA volunteers benefit from gaining greater experience and exposure to IT issues and concerns, as well as knowing that they are indirectly helping people in need of charity support. They ultimately assist the client charities in delivering more benefit to their end beneficiaries.

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4. Achievements and Performance

While we help a diverse portfolio of charities and a range of causes, and we focus on supporting those charities most excluded by digital barriers. Unsurprisingly these tend to be smaller charities:

We think this shows clear need for IT support to this type of Charity, which all face similar IT Challenges:

The demand for our support is steady but we want to reach more of those organisations most in need, who are working with the most vulnerable groups in society. That’s where we can have the greatest impact.

At December 2023 we had 1286 charities registered with us. Of these:

Operationally we use a software platform to connect charities and our volunteers. (Think “Tinder for volunteers and charities!”) This platform is based on freely available webbased CRM software (Monday.com). This software allows for:

The matching platform was developed over the previous 2 years, utilising our internal team and volunteer resources, but this really means “configuring” the off-the-shelf Monday.com solution. For 2023 the fully configured new matching system “Matchbot” was put into service with the aim of scaling up and expanding our reach to help many more charities.

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“Matchbot” would, of course, achieve nothing without our volunteers. By the end of 2023, CITA had 988 volunteers registered and approved, up 36 on the previous year. Not every volunteer is active of course, but those that are provided about 500 days of free IT consultancy and support to charities. We have over 1300 approved charities on our books. Not all these have an active project but during 2023 27 charities across the UK, requested specific help, resulting in 23 projects of various kinds: These volumes are somewhat down compared with 2022.

It is worth highlighting our on-going collaboration with the Royal Signals Institute (RSI) via the Odyssey Mentoring Scheme which began in 2020 and has been a great success. This 12-month program enables military personnel from the Royal Signals to undertake mentored consultancy roles on IT projects, guided by seasoned mentors from the civilian IT industry. The scheme is conducted as an extra-mural activity over a maximum of 12 months (and as little as 6) in a time that suits the key stakeholders; the mentor (CITA volunteer), the mentee (serving person) and the Charity. The mentored consultancy of an ICT project has a clear and positive effect on personal and professional development, and a deliverable outcome in an unfamiliar (non-military) environment.

The scheme is flexible designed not to overburden, but it does demand commitment. Activities and their pace are managed between the mentee and their mentor and sometimes continue beyond the life of this programme. The mentoring program is designed to nurture technical and professional leadership skills and project management abilities while contributing to the charity sector. It's a win-win scenario, with charities benefiting from the tech expertise of Royal Signals members, and the members gaining invaluable experience. The scheme's success is evident in its resounding positive feedback from both mentors and mentees. Some mentees have transitioned to become CITA volunteers, while others have forged profound professional relationships with their mentors, extending their mentorships beyond the program's duration. The Odyssey scheme is available to a wide range of Royal Signals personnel, offering benefits and opportunities for personal and professional growth.

We received affirming feedback from recent participants in the Odyssey programme as follows:

The experience of one mentee sums it up:

“The RSI-sponsored ODYSSEY mentoring scheme has undoubtedly benefited me both professionally and personally, and I would highly recommend registering on the scheme to all serving Corps members. It has afforded me a wonderful opportunity to develop myself professionally in an unfamiliar setting and having gained valuable insights into the civil sector and wider industry, I feel more prepared for future

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challenges- both in the military and beyond. CITA <h4rftylT A55o¢l4t5Dn

5. Measuring Our Impact

Measuring our “direct” impact is challenging, given that we are an intermediary aimed at helping charities, that themselves help their own beneficiaries. Our effect is secondary and will vary on a case-by-case basis. To address this, we are building a portfolio of case studies, which will focus on the challenges faced by any given charity, how we were able to make a difference and what that meant for the charities’ own beneficiaries. See the box for just one example. It is through our client charities that we impact on vulnerable and disadvantaged people. Our educational initiatives, including advice, workshops, and training, fuel the confidence of staff and volunteers within these organisations, allowing them to better leverage IT to serve their communities in the long run. We

National Ankylosing Spondylitis Society (NASS)

The CITA volunteer audited the existing set up before providing a report addressing a range of concerns, including how to ensure PCI compliance, creating a back-up policy, and moving part of the charity’s network functions to the cloud, via Office 365. The volunteer suggested that Raiser’s Edge could also be migrated to Blackbaud’s Cloud

help increase their digital prowess, their efficiency and effectiveness and thereby increase their social impact.

6. Structure, Governance and Management

Governing Document

CITA is an organisation registered as a charity in England and Wales and was established under a constitution, which created its objects and powers of the charity, and as such is governed by this constitution.

Trustee Board

At the end of 2023, CITA had seven trustees. With one trustee resigning and one trustee being recruited during the year to 31 December 2023. CITA's leadership – its Trustees - all have a background in IT at various levels of seniority, whether technical, managerial, or analytical. Typically, they have decades of experience and are also heavily involved in other charitable work. They are ideally placed to bridge the knowledge and communications gap because they can speak both charity and IT languages. The group of 7 Trustees are a diverse group in terms of age, gender and ethnicity.

Management Structure

Our CEO is responsible for the charity’s overall day to day management, reporting to the Chair of Trustees. His primary objective has been to change the operating model of CITA to enable us to ‘do more with less’, these strategic objectives are on the verge of being realised.

Key strategic decisions are taken to the Board of Trustees for approval, and administration is processed by a paid FTE. The trustees are responsible for the overall strategic direction and sound financial practices within the charity. The Board held meetings on a monthly or bi-monthly basis and received monthly management accounts.

Related Parties

None

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7. Financial Review

At the end of 2023 CITA showed cash balance of £5,242 (2022: £18,252). Total income for the year was £12,987 (2022: £34,198), which included £1,350 (2022: £5,450) for consultancy services.

The financial plan for 2023 was to seek new grant funding, to grow income through direct fees and repeat the mentoring scheme for the Royal Corps of Signals. Despite significant efforts with grant applications, especially in the second half of the year, we were unsuccessful, and grant funding was much lower than anticipated with just £3,000 raised. Direct fees from Charities were lower than forecast and a new pricing strategy was introduced at the end of the year to charge smaller charities a modest fee. One bright point is that the RSI signed a new mentoring scheme for 2024.

Reserves

Any income generated above the approved budget of CITA in a financial year will be used to establish and maintain a financial reserve. That will be held in a separate financial vehicle from the operational funds.

The Financial Reserve may only be used to fund the charitable activities of CITA, when income has fallen below the budget for a year and there is no foreseeable way to fund the Charities activities.

The decision to utilise the Financial Reserve may only be taken by a majority vote from the Trustees in which at least four of the Chair, Vice Chair and the Committee Chairs are in favour.

Plan for the Future

Looking ahead CITA aims to work with more partners, increase the service levels and grow its marketing presence to reach more charities. CITA intends to increase and strengthen the volunteer base to improve the knowledge of skills that can be offered.

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8. Statement of Trustees’ Responsibilities in Relation to the Financial Statements

The trustees are responsible for preparing the trustees’ annual report and financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Charity law in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for the year. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity and signed on its behalf by:

Dominic Aslan Chair Date:

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Appendix - Statement of Financial Activities for the Year Ended 31 December 2023

Note Unrestricted
Funds		 Restricted
Funds		 Total Funds
2023
Income and endowments
from:
Grants & Donations 3 3,043 0 3,043
Other income 4 9,944 0 9,944
Total Income 12,987 0 12,987
Expenditure on:
Charitable activities 5 26,806 0 26,806
Total Expenditure 26,806 0 26,806
Net
Income/(Expenditure)		 (13,819) 0 (13,819)
Net movement in funds (13,819) 0 (13,819)
Reconciliation of funds
Total funds brought
forward		 17,168 0 17,168
Total funds carried
forward		 3,349 0 3,349

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Statement of Financial Activities 2022 Comparatives

Note Unrestricted
Funds		 Restricted
Funds		 Total Funds
2022
Income and endowments
from:
Grants & Donations 3 17,342 5,000 22,342
Other income 4 11,856 0 11,856
Total Income 29,198 5,000 34,198
Expenditure on:
Charitable activities 5 18,549 5,000 23,549
Total Expenditure 18,549 5,000 23,549
Net
Income/(Expenditure)		 10,649 0 10,649
Net movement in funds 8 10,649 0 10,649
Reconciliation of funds
Total funds brought
forward		 6,519 0 6,519
Total funds carried
forward		 17,168 0 17,168

The charity has no recognised gains and losses other than the net movement in funds for the two years shown.

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Balance Sheet 2023

Note 2023
£
Fixed Assets
Tangible 9 -
-
Current Assets
Debtors 10 (106)
Prepayments & Accrued Income 10 400
Bank 5,242
5,536
Current Liabilities
Trade Creditors 11 2,072
Other Creditors & Accruals 11 115
Deferred Income 11 -
2,187
Net Current Assets/ (Liabilities) 3,349
Total Assets less Current Liabilities 3,349
**Funds of the charity: ** 12
Restricted funds -
Unrestricted funds 3,349
Total funds 3,349

The financial statements were approved by the trustees, and authorised for issue on and signed on their behalf by:

Dominic Aslan Chair

Date:

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Balance Sheet 2022 Comparatives

Note 2022
£
Fixed Assets
Tangible 9 -
-
Current Assets
Debtors 10 1,350
Prepayments & Accrued Income 10 365
Bank 18,252
19,967
Current Liabilities
Trade Creditors 11 1,025
Other Creditors & Accruals 11 680
Deferred Income 11 1,094
2,799
Net Current Assets/ (Liabilities) 17,168
Total Assets less Current Liabilities 17,168
**Funds of the charity: ** 12
Restricted funds 0
Unrestricted funds 17,168
Total funds 17,168

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Notes to the Accounts

1. Charity status

The charity is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission in England. The charity’s registered office is 86-90 Paul Street, London EC2A 4NE.

2. Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

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

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

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Income and endowments

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

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Income from donated goods/services is measured at the fair value of the goods/service unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to a particular heading they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Raising funds

These are costs incurred in attracting voluntary income and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

As a registered charity, the company is exempt from corporation tax on surpluses arising

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from its charitable activities during the year.

Tangible fixed assets and depreciation

All assets costing more than £150 are capitalised.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer equipment -50% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other shortterm highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

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Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

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 charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

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3. Income from grants and donations

Unrestricted
Funds		 Restricted
Funds		 Total
Funds:
2023		 Total
Funds:
2022
£ £ £ £
Donations:
Boxxe 0 0 - 5,000
Other donations 43 0 43 1,372
Grants:
Garfield Weston 3,000 3,000 0
Leathersellers 0 0 0 1,000
National Lottery 0 0 0 9,970
The Foyle Foundation 0 0 0 5,000
Total 3,043 0 3,043 22,342

4. Other income

Unrestricted
Funds		 Restricted
Funds		 Total Funds: 2023 Total Funds: 2022
£ £ £ £
Consultancy
services		 1,350 0 1,350 5,450
Other income 8,594 0 8,594 6,406
Total 9,944 0 9,944 11,856

5. Expenditure on charitable activities

Charitable
activities		 Governance Total: 2023 Total: 2022
£ £ £ £
Freelance Consultancy 20,723 0 20,723 19,573
Web & Marketing 3,827 0 3,827 1,264
Independent Examiners Fees 0 (19) (19) 565
Subscriptions 234 0 234 279
Insurance 1,360 0 1,360 1,241
Admin & charges 681 0 681 627
Total 26,825 (19) 26,806 23,549

Included within total expenditure on charitable activities was £0 of restricted expenditure (2022: £5,000 was restricted).

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6. Employees

Charity IT Association did not employee any staff during the year (2022: none).

7. Trustees

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year (2022: £nil).

No trustees received reimbursement of expenses during the year (2022: £nil).

No trustees have received any other benefits from the charity during the year.

8. Net movement in funds

Net movement in funds is stated after charging/(crediting):

2023 2022
£ £
Independent examiner’s fees (19) 565
Depreciation of owned tangible assets 0 0

9. Tangible fixed assets

9.
Tangible fixed assets
Computer
Equipment		 Total
£ £
Cost
At 1 January2023 1,082 1,082
Additions 0 0
At 31 December 2023 1,082 1,082
Depreciation
At 1 January2023 1,082 1,082
Charge for theyear 0 0
At 31 December 2023 1,082 1,082
Net book value
At 31 December 2023 0 0
At 31 December 2022 0 0

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10. Debtors

10.
Debtors
2023 2022
£ £
Other debtors (106) 1,350
Prepayments and accrued income 400 365
Total debtors 50 1,715

11. Creditors: amounts falling due within one year

2022 2022
£ £
Trade creditors 2,072 1,025
Accruals and deferred income 115 2,705
Total creditors 2,187 3,730

12. Statement of funds

2023 Brought
Forward		 Income Expenditure Transfers
In/out		 Carried
Forward
£ £ £ £ £
Restricted funds
Unrestricted funds 17,168 12,987 (26,806) 0 3,349
Total funds 17,168 12,987 (26,806) 0 3,349
2022 Brought
Forward		 Income Expenditure Transfers
In/out		 Carried
Forward
£ £ £ £ £
Restricted funds
Foyle Foundation 0 5,000 (5,000) 0 0
Unrestricted funds 6,519 29,198 (18,549) 0 17,168
Total funds 9,137 34,198 (23,549) 0 17,168

13. Related party transactions

None.

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