Company registration number: 10457781
Charity registration number: 1172948
CVMPASSION
COMPASSION ACTS LIMITED
Company Limited by Guarantee
FINANCIAL STATEMENTS AND
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
htt s-llcom
assionacts.ukl

COMPASSION ACTS LIMITED
INDEX TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page
Legal and administrative information
Trustees, annual report (incorporating the directors, report)
Independent examiner's reporl to the trustees
Statement of financial activities
Balance sheet
10
Notes to the financial statements

COMPASSION ACTS LIMITED
LEGAL AND ADMINSTRATIVE INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024
Registered charlty name:
Compassion Acts Limited
Trustees:
Mrs Marlyn Banham
Ms Vivian Cupit
Dr Dympna Edwards
Rev Patrick Evans
Mr William Harrison
Mr Alex Holdsworth
Mr Gordon Montgomery
Mr David Oliver
Mrs Linden Robinson
Mr Allan Salisbury
Rev Graham Turner
-to 13 May2024
(Chair of trustees)
to 13 May 2024
- from 13 May 2024
-to 13May2024
Company secretary:
Mr Richard Owens
Chief executive officer".
Mr Richard Owens
Charity registration number: 1172948
Company registration number: 10457781
Registered office address:
Victoria Centre
197A Sussex Road
Soulhport
PR8 6DG
Charity website:
htt s:Ilcom
assionacts.ukl
Independent examiner:
J A Fell & Company
40 Hoghton Street
Southport
PR9 OPQ
Bankers:
HSBC PIC
331 Lord Street
Southport
PR8 1NJ
Page 1 of 19

COMPASSION ACTS LIMITED
TRUSTEES. ANNUAL REPORT (incorporating the directors. report)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees submit their annual report and financial statements for the year ended 31 December
2024. The financial statements follow the requirements of the revised Charities Statement of
Recommended Practice (FRS 102) (second edition - October 2019) 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). For the purpose of charity law, directors are also the
company's trustees and are responsible for making all major decisions on behalf of the company
and are referred to throughout this report as trustees.
This trustees report will outline how the charity has responded to a year of significant challenge in
finances. food security and connection for our communities, and the difference our dedicated team
of staff and volunteers have made in people's lives through the range of programmes to tackle
poverty in all its forms. This report along with the annual accounts form the charity's annual report
to the Charity Commission.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a company limited by guarantee, formed on 2 November 2016 and governed by its
memorandum and articles of association as amended by special resolution registered at
Companies House on 7 March 2017 as amended on 22 May 2019.
The charity is overseen by a board of trustees. The foodbanks are provided within the Trussell
Trust guidelines and the debt advice within the Community Money Advice guidelines both of which
provide some external governance supporl. We are also regulated by the Financial Conduct
Authority.
Recruitment and appointment of trustees
The board reviews its balance of skills periodically and seeks to appoint new trustees when skills
gaps are identified. Appointment of trustees would first be considered through an application
process and interview, followed by a majority board vote. Induction is provided by the current
board and the chief executive and ongoing training is undertaken on an 'as and when" basis.
Trustee induction and trainlng
The current board of trustees provide any new trustee with an overview of the timetable of board
meetings, copies of the recent minutes of meetings, the recent reports and financial statements
and explains their general and specific responsibilities.
Three trustees retired in 2024 and one joined the board. The subcommittees continued to provide
assurance to the board and this has been strengthened in the development of a fundraising
committee.
Pag&2of19

COMPASSION ACTS LIMITED
TRUSTEES. ANNUAL REPORT (incorporating the directors. report) (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT {continued}
Risk management
The charity has underlaken risk assessments for each venue and area of activity and developed a
high-level risk register to enable the board to oversee the risks to achieving its objectives and to
put plans in place to ensure that these are addressed.
Pay setting policy
During 2021 a remuneration policy was drafted and approved and implemented in 2022. This
policy benchmarks pay rates with a view to be able to provide at least the real living wage and all
paid staff are remunerated in accordance with this policy which is reviewed annually.
Related parties
During each trustee meeting a register of interests is taken to ensure that all possible related
parties are known. Throughout the year there were no known related party transactions.
OBJECTIVES AND ACTIVITIES
Who we are
Compassion Acts is a Christian charity based in Southport and surrounding areas that aims to
reduce and prevent poverty through various interventions.
What we do
We do this through a range of programmes managed by volunteers and led by a small and
dedicated team of staff. These programmes include:
Emergency food relief though 6 Trussell Trust food banks:
Prevention of crisis through 5 food pantries;
Welfare Benefits advice"
Debt advice and debt management under franchise of Community Money Advice; and
A range of community programmes including social wellbeing, work with families, and
refugees.
The trustees confirm that they have taken due regard to the guidance issued by the Charity
Commission on public benefit when setting the charity's aims and objectives.
The charity invests in people, providing food, support, training and social wellbeing. The activities
in 2024 described on the next page were conducted by dedicated team comprising a small
number of paid staff and over 200 volunteers. Many recipients have become volunteers and give
back as part of their journey. Without the commitmenl of everyone involved we wouldn't have seen
the impact that we have had.
Pa99 3of19

COMPASSION ACTS LIMITED
TRUSTEES. ANNUAL REPORT (Incorporating the directors. report) (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENTS AND PERFORMANCE
2024 at a glance. We:
Responded to local needs and the tragic incident and aftermath in our local community,"
Developed our local voices programme. engaging people with lived experience and
volunteers to understand their experience and direct our work,"
Developed a new strategy 'Yhriving lives" building on the work of previous strategies,"
Strengthened our governance, partnerships and engagement,.
Reduced poverty through benefits advice with 2,522 people receiving £2. 6m between
them in additional income as a result,.
Provided 3, 384 subsidised weekly shops for local people in 5 food panlries,.
Provided family support to 70 families and school uniform to another 450 families,"
Reduced social isolation with 2, 113 visits to our 4 warm spaces during the year,.
Provided 2,465 items of clothing in our school uniform hub.. and
Responded to 1, 183 visitors to our community hub.
Tough times, greater reach and deeper impact
This was a year where households struggled with rising prices, greater insecurity and increasing
instability on the global markets. Our team of staff and volunteers have been alongside our clients
every step of the way. We know we cannot solve every crisis in this increasingly complex and
fearful world. but with some professionalism and compassion we can make a difference.
The tragic events of July 2024 in Southport will be with us for many years ahead, occurring in our
local neighbourhood. Our thoughts are with Bebe, Elsie and Alice and all those affected. We are
very grateful for the support of the local community, their outpouring of love and their generosity in
responding to those affected by the subsequent unrest. It provided an opportunity for us to work
across faith boundaries and come together as a community to support healing and strengthen
community cohesion.
This event occurred as we developed our new strategy for 2025-8 'Thriving lives,. Engagement
with local people, stakeholders. volunteers and staff led to the development of the strategy and
board approval in October 2024. It builds on the preventive work of the previous years and
recognises the impact that poverty can have on people's lives and the difference that we can
make at all stages of that journey. Supporting people to not only survive but to thrive is
fundamental to what we do.
We are proud of our financial inclusion work and the impact that it has on people's lives. It reduces
the need for food support and builds financial sustainability and dignity for those involved. The
service has also grown, encompassing work for Macmillan support and a neighbouring foodbank
in Skelmersdale. In total over two and a half thousand people have been supported through
welfare or debt advice resulting in £2.6 million in increased income, just over £1,000 per person on
average. This is a significant achievement.
Page4 of 19

COMPASSION ACTS LIMITED
TRUSTEES. ANNUAL REPORT (incorporating the directors. report) (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENTS AND PERFORMANCE (continued)
Engagement (including sumrnary Key Performance Indicators)
During the year our foodbanks have provided 1,675 food parcels. providing over three thousand
meals, one third to children. Rising cost of essentials was the most common reason for referral.
The numbers are comparable to 2023 unlike other areas where numbers experiencing food crisis
has risen sharply. This may be due to our investment in preventive programmes which provide
support for individuals and families before a possible food crisis starts.
There were 3,384 visits to our community pantries, along with 456 visits to the community market-
both providing subsidised shopping support over a longer period of time preventing and supporting
people out of poverty.
During 2024 we strengthened engagement with local people with lived experience of poverty
through our local voices programme. The insights showed the impact that financial hardship can
have on people's lives and the interplay between financial security. social exclusion. mental health
and wellbeing. The way our support is delivered. the listening, support and love of volunteers and
staff gave people their dignity back and enabled them to move forward on their life joumey.
Volunteers are the front line of much of the support that we deliver. We were blessed with 218
volunteers in 2024. Our volunteer engagement work highlighted what we do well, and where we
could improve the volunteer experience. This valuable insight and processes are being built into
our mainstream pro￿sses.
FINANCIAL REVIEW
Review and summary of the year
The results for the year and state of the charity's affairs at 31 December 2024 are set out in the
financial statements on pages 9 to 19 showing income of £546.713 (2023 - £513.287) and
expenditure of £618,639 (2023 - £636.251).
The charity recorded an overall deficit of £71,926 (2023 £122,964) for the year bringing the total
funds to a surplus of £266,524 {2023 - £338,450).
This has been a challenging year financially. The board invested some of its reserves in
preventive work in 2024. Staffing costs were higher to deliver programmes and grant funding was
not as great as budgeted.
Page 5of19

COMPASSION ACTS LIMITED
TRUSTEES. ANNUAL REPORT {incorporating the directors, report) (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW (continued)
Review and summary of the year (continued)
As significant grant funding of core costs is due to end in 2025 the charity put increased efforts in
actively fundraising in the second half of 2024 and in managing costs during the year. A proportion
of the reserves have been invested in additional fundraising capacity. A management review and
plan has been undertaken.
The finance committee scrutinises the finances of the charity and provides regular reports to the
board. It plans the budget and regularly reviews income. expenditure and financial controls as part
of assurance to the board. The charity remains in a sustainable financial position and the 2025
budget reflects lower expenditure in line with the management review.
Principal funding sources
Grants and donations (including the value of donated foodstocks) were the largest Sour￿ of
income of £475K in 2024, and despite the value of the foodstocks having risen it was pleasing to
see that individual donations had also increased in the year.
Reserves policy
The trustees have actively considered the reserves policy to hold free unrestricted reserves to
cover at least 6 months, expenditure in the event that there is a significant reduction in income in
order to offer continuity of service to its stakeholders. The trustees are of the opinion that although
this is currently at the right level, it will be kept under review during 2025 and will Consider whether
a drop to hold 4 month reserves going forward would be appropriate.
At the year end there was a total of £237,376 available in unrestricted reserves.
PLANS FOR FUTURE PERIODS
"Thriving lives" our strategy for 2025-8 outlines our approach and aspirations. The organisation
has actively managed the risk register and ensured action to reduce risks. A management review
and more balanced budget have been agreed to manage financial risks moving forward.
THANK YOU TO OUR DONORS. REFERRAL PARTNERS AND VOLUNTEERS
We thank everyone who has donated time, food and funding. There are churches, individuals and
cornmunity groups who week in and week out donate food and funds. The operation of our charity
and its projects simply could not manage without this loyal group of donors. We are all part of the
efforts to tackle poverty and improve wellbeing, building resilient and cohesive communities.
WHAT OUR BENEFICIARIES SAY
"Your serrfice is a life-saver"
Foodbank client
Page6of19

COMPASSION ACTS LIMITED
TRUSTEES. ANNUAL REPORT (incorporatlng the directors. report) (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
WHAT OUR BENEFICIARIES SAY (continued)
'This winter we can put the heating on, and know we can pay for it. Last year we sat in blankets
for fear of Éhe bills"
Benefits Advice client
"B8fore we came to Pantry we were struggling to feed our family and we worried constantly about
it. The Pantry has taken that worry away. We can't thank everyone enough" . Food Pantry client
"I came away with such a lot of school unifom7 and its in great condition. What a great help
because its so expensive every summer to kit out my growing family" _ Uniform Hub client
"We really enjoyed it and are so grateful for the volunteers putting in time to give the families a
lovely time"
Family Space parent
STATEMENT OF TRUSTEES. RESPONSIBILITIES
Law applicable to charities in England and Wales requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the charity's financial activities
during the period and of its financial position at the end of the year. In preparing those financial
statements, the trustees are required to:
select suitable accounting policies and apply them consistently.,
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards and statements of recommended
practice have been followed, subject to any departures disclosed and explained in the
financial statements., and
prepare the financial statements on a going concern basis unless it is inappropriate to
presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose wilh 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 for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
APPROVAL
This report was approved by the board of trustees on 13 May 2025 and signed on its behalf by..
Dr Dympna Edwards - Chalr of trustees
Page 7 of 19

COMPASSION ACTS LIMITED
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF COMPASSION ACTS LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2024
I report to the trustees on my examination of the financial statements of Compassion Acts Limited
('the charity'} for the year ended 31 December 2024, which are set out on pages 9 to 19.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of
the Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the financial statements of the company are not required to be audited
under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of
my examination of the charity's financial statements as carried out under section 145 of the
Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions
given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination
because l am a qualified 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 that, in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of
the 2006 Act; or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements of section 396
of the 2006 Act other than any requirement that the accounts give a 'true and fair. view
which is nol a matter considered as part of an independent examination. or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
O J Grills FCA (Independent examiner)
Dated:
. 2025
for and on bghalf of J A F¢ll & Company Chartèr•d Accountants
40 Hoghton Street. Southport, PR9 OPQ
Page8of19

COMPASSION ACTS LIMITED
STATEMENT OF FINANCIAL ACTIVITIES {including Income and expenditure account)
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Note
Income from:
Donations and legacies
Charitable activities
Fundraising income
Investment income
Totsl income
2{a)
2(b)
2(c)
2(d)
334,917
59.353
1,082
10,785
406,137
140,576
475,493
59.353
1,082
10,785
546,713
458,689
45. 159
4,262
5,177
513,287
140,576
Expenditure on:
Charitable activities
Total expenditure
463,459
463,459
155,180
155,180
618,639
618,639
636, 251
636,251
Net (expenditure)
(57,322)
(14,604)
{71,926)
(122, 964)
Total funds brought forward
294,698
43,752
338,450
461,414
Total funds carried forward
237,376
29,148
266,524
338,450
The Statement of Financial Activities includes gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The Statement of Financial Activities also complies with the requirements for an Income and
Expenditure account under the Companies Act 2006.
The Statement of Financial Activities for the comparative year can be found in Note 14.
The notes on pages 11 19 form part of these financial staternents.
Page9of 19

COMPASSION ACTS LIMITED
Company registratSon number.. 104S7781
Charity règlstration numbgr- 1172948
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
Fixed assets
Tangible assets
7,278
11,017
Current assets
Stocks
Debtors
Cash at bank and in hand
44.711
2.236
225,242
272,189
31,435
2, 030
365,897
399,356
Less: Current liabillties
Creditors falling due within one year
Net current assets
(12,943)
259,246
(71,923)
327.433
Net assets
266,524
338,450
Reserves
Restricted funds
Designated funds
Unrestricted funds
Total funds
12
11
11
29,148
43, 752
87,600
213,098
338.450
237,376
266,524
For the year ending 31 December 2024 the charity was entitled to exemplion from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the company to obtain an audit of its financial
statements for the year in question in accordance with section 476.,
The directors acknowledge their responsibilities for complying with the requirements of
the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 13
May 2025. and are signed on behalf of the board by:
Dr Dympna Edwards - Chair of trustees
The notes on pages 11 19 form part of these financial statements.
Page 100119

COMPASSION ACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES
1.1 Charity information
Compassion Acts Limited is a private company limited by guarantee incorporated in
England and Wales. The registered office is Victoria Centre, 197A Sussex Road,
Southport, PR8 6DG.
1.2 Accounting convention
The financial statements have been prepared in accordance with the Companies Act 2006
and "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). (as amended for
accounting periods commencing from 1 January 2019). The charity is a Public Benefit
Entity as defined by FRS 102.
The charity has laken advantage of the provisions in the SORP for charities applying FRS
102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling. which is the functional currency of the
charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified
to include the revaluation of freehold properties and to include investment properties and
certain financial instruments at fair value. The principal accounting policies adopted are set
out below.
1.3 Going Concern
At the time of approving the financial staternents. 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 financial statements.
1.4 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of
their charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used.
The purposes and uses of the restricted funds are set out in the notes to the financial
statements.
Designated funds are those unrestricted funds set aside by the Trustees for specific
purposes.
Page11 of19

COMPASSION ACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES (continued)
1.5 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance
conditions have been met, the amounts can be measured reliably, and it is probable that
income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity
has been notified of the donation, unless performance conditions require deferral of the
amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of
covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an
impending distribution. the amount is known, and receipt is expected. If the amount is not
known. the legacy is treated as a contingent asset.
Donated goods are included as income based upon their weight and an average value
provided by the Trussell Trust is applied.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequenlly measured at cost or
valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their
residual values over their useful lives on the following bases..
Fixtures and fittings
Office equipment
Motor vehicles
25 % straight line
25°/o Straight line
25 % straight line
The gain or loss arising on the disposal of an asset is determined as the difference
between the sale proceeds and the carrying value of the asset and is recognised in net
incomel(expenditure) for the year.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets
to determine whether there is any indication that those assets have suffered an impairment
loss. If any such indication exists, the recoverable amount of the asset is estimated in order
lo determine the extent of the impairment loss (if any).
1.8 Stocks
Stocks represent food and consumables held by the Foodbank & Food Pantry. Food stocks
are stated at an average value provided by the Trussell Trust. Other stocks are stated at
the lower of cost or net realisable value.
Paga 12 of19

COMPASSION ACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES (continued)
1.9 Cash or cash equivalents
Cash and cash equivalents include cash in hand and deposits held at call with banks.
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and
Section 12 :Other Financial Instrumenls Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial
statements, when there is a legally enforceable right to sel off the recognised amounts and
there is an intention to settle on a net basis or to realise the asset and settle the liability
simultaneously.
INCOME
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
(a) Donations and legacies:
Donations and gifts
Grants
Donated goods and services
166,291
2,000
166,626
334,917
166,291
142,576
166,626
475,493
159. 186
128,465
171,038
458, 689
140,576
140,576
(b) Charitable activities..
Food Pantry - Members, contributions
59,353
59,353
45, 159
(c) Fundraising income:
Events
1.082
1,082
4, 262
(d) Investment income:
Bank interest
10.785
10,785
5, 177
Total Income
406,137
140,576
546,713
513,287
Page13of19

COMPASSION ACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Direct charitable costs:
Value of donated food stock used
Food stock purchased
Client support
Resources
External professionals
Catering
153,350
10,805
730
6,608
2,846
2,243
176,582
153,350
19,543
5,893
8,288
3.816
3,946
194.836
172, 405
31.570
76,016
8,718
6, 180
938
235, 827
8,738
5,163
1.680
970
1.703
18,254
Personnel costs:
Wages and salaries
National Insurance
Pension costs - Defined contribution
Training
Travel
Uniforms
147,486
12,656
11,965
11,631
2.479
396
186,613
113,655
261.141
12,656
11,965
11,739
2,479
396
300,376
220.529
9,539
10,295
5,717
1,861
1,072
249,073
108
113,763
Premises costs:
Rent
Repairs and maintenance
Electricity and gas
Rates and water
29.895
13,434
13,867
4,526
61,722
19,325
1,934
49,220
15,368
13,867
4,526
82,981
45,897
36,512
11,270
1,640
95,319
21,259
Administration and support costs:
Memberships
Equipment
Computer hardware and software
Telephone
Printing
Postage
Stationery
Insurance
Vehicle costs
Bank charges
Depreciation
Awareness raising
Accountancy fees
4,691
2,586
7,680
4,599
1,808
154
605
1,649
6,136
489
3,737
1,892
2,516
38.542
4.691
4.037
8,080
4,599
1.808
154
605
1,649
6,136
489
3,737
1.945
2,516
40,446
1.701
2, 205
16,681
6, 733
4.642
373
155
2, 604
6,078
367
4,487
9,477
1,178
55, 503
1.451
400
53
1.904
Total Expenditure
463,459
155,180
618,639
636,251
Pagè 14 of19

COMPASSION ACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2024
EXPENDITURE ON CHARITABLE ACTIVITIES (continued)
The independent examiner's remuneration amounts to an independent examination fee of
£1,440 (2023 - £678) and payroll services of £576 (2023 - accounting services of £1,046).
TRUSTEES AND KEY MANAGEMENT PERSONNEL
None of the trustees (or any persons connected with them) received any remuneration or
benefits from the charity during the year (2023 - none).
The total amount of employee benefits received by key management personnel was".
2024
2023
Wages and salaries
National Insurance costs
Pension costs - Defined contribution
114,540
12,041
6,872
133,453
102,878
9,247
6,776
118,301
The trustees consider that the key management personnel within the charity are the chief
execulive office plus the 2 heads of department.
EMPLOYEES
2024
Number
2023
Number
The average monthly number of employees during the year were:
Number (full time equivalent)
16 {9.9
14 (8.6)
Employment Costs
2024
2023
Wages and salaries
National Insurance costs
Pension costs - Defined contribution
261,141
12.656
11,965
285,762
220, 529
9. 539
10,295
240,363
No employee earned more than £60,000 throughout the year {2023 - none).
Page 15of19

COMPASSION ACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
FIXED ASSETS
Fixtures and
Fittings
Office
Equipment
Motor
Vehicles
Total
Cost
At 1 January 2024
Additions
Disposals
A 31 December 2024
7,747
2,649
13,344
23,740
7,747
2,649
13.344
23,740
Depreciation
At 1 January 2024
Charge for the year
On disposals
A 31 December 2024
3,272
1,558
2,407
81
7,044
2,100
12,723
3,739
4,830
2,488
9,144
16,462
Net book value
A 31 December 2024
2,917
161
4,200
7,278
At 31 December 2023
4,475
242
6,300
11,017
STOCKS
2024
2023
Food stock and consumables
44,711
31,435
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Gift aid receivable
2,236
2,236
2, 030
2, 030
Page 160119

COMPASSION ACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Other creditors
Tax and social security
Accruals and deferred income
5.000
1,643
4,360
1.940
12,943
3,005
1,459
4,402
63,057
77,923
10 ANALYSIS OF NET ASSETS
Restricted Unrestricted Total
2024
2024
2024
Total
2023
Tangible fixed assets
Current assets
Current liabilities
7.278
243.041
(12,943)
237,376
7,278
272,189
12,943)
266,524
11,017
399, 356
(71,923)
338,450
29,148
29,148
Restricted Unrestrlcted Total
2023
2023
2023
Total
2022
Prior year
Tangible fixed assets
Current assets
Current liabilities
11,017
11.017
355,604
399.356
(71.923) (71,923)
294,698
338.450
8, 657
455,998
(3, 241)
461,414
43,752
43,752
11 UNRESTRICTED FUNDS
Balance at Transfers Received Expended Balance at
01.01.24
In year
in year
in year
31.12.24
General Funds
Desi
nated Funds:
Renewable Energy Fund
Van replacement fund
Project Development Fund
Additional Storage fund
Contingency Fund
213,098
81,600
406,137 (463,459)
237,376
20,000
6,600
25,000
10,000
20,000
294,698
(20.000)
(6,600)
(25,000)
{10,000)
20,000
406,137 (463,459)
237,376
Page 17 of 19

COMPASSION ACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 UNRESTRICTED FUNDS (continued)
Balance at Transfers
01.01.23
in year
Received Expended Balance at
in year
In year
31.12.23
Prior year
General Funds
Desi
nated Funds..
Renewable Energy Fund
Van replacement fund
Proje¢l Development Fund
AddAtional Storage fund
Contingency Fund
284, 723
8, 400
392, 049
(472,074)
273,098
20, 000
15,000
25, 000
10,000
20,000
374.723
20,000
6,600
25,000
10,000
20, 000
294,698
(8,400)
392,049
(472.074
The designated funds in the prior year were for the following purposes..
Renewable Energy Fund - Towards the cost of replacing the current heating system with a
renewable energy alternative.
Van Replacement Fund - Towards the cost of replacing the charity's existing vans with
modern EV and charging points accordingly.
Project Development Fund - to provide funding to explore and start new projects during the
coming years as the charity grows.
Additional Storage Fund to provide for additional cost of storage of the growing stock
held by the charity as more of the usable space is used for office rather than storage.
The Contingency Fund is provided as a contribution towards three months running costs in
the event of any downturn in income received.
During the year the trustees reviewed the both the level of reserves and budgets for 2025 and
agreed to remove all previously designated funds whilst they focus on more fundraising
activities in the coming year.
12 RESTRICTED FUNDS
Balance at Transfers
01.01.24
in year
Income
in year
Expenditure Balance at
In year
31.12.24
Restricted Funds
43.752
140,576
{155,180)
29,148
Balance at Transfers
01.01.23
In year
Income
in year
Expenditure Balance at
in year
31.12.23
Prior year
Restricted Funds
86,691
121,238
(164, 177)
43, 752
Page 18of 19

COMPASSION ACTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 RESTRICTED FUNDS (continued)
Restricted funds include grants and donations received by the charity during the year with
specified expenditure areas on which these funds can be used. As the charity has grown and
additional departments have been created relating to the charitable activities, in order to aid
Ljnderstanding of the financial statements, these charitable activities and their associated
expenditures from restricted and unrestricted funds can be seen in detail in Note 3.
13 OPERATING LEASE COMMITMENTS
The charity has entered into a number of non-cancellable operating leases as lessee for which
the total of future minimum lease payments are as follows..
2024
2023
Within one year
Later than one year but within five years
Later than five years
Total
73,241
71, 123
73,241
71,123
14 COMPARA TIVE STA TEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
Funds
Funds
2023
2023
Total
Funds
2023
Income from..
Donations and legacies
Charitable activities
Fundraising income
Investment income
Total income
337,451
45, 159
4,262
5,177
392,049
121,238
458, 689
45,159
4, 262
5,177
513,287
121,238
Expenditure on."
Charitable activities
Total expenditure
472,074
472,074
164, 177
164,177
636,251
636,251
Net income l (expenditure)
(80.025)
(42,939)
122,964)
Total funds brought forward
374, 723
86,691
461,414
Total funds carried forward
294,698
43, 752
338.450
Page 190119