**Registered number: 08180454 Charity number: 1183487**
## **COMMUNITY ORGANISERS LIMITED**
**(A Company Limited by Guarantee)**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **CONTENTS**
||Page|
|---|---|
|**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1|
|**Trustees' Report**|2 - 7|
|**Independent Examiner's Report**|8 - 9|
|**Statement of Financial Activities**|10|
|**Balance Sheet**|11 - 12|
|**Notes to the Financial Statements**|13- 25|
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 31 DECEMBER 2022**
|**Trustees**||
|---|---|
||S P Bedding|
||E L Barrett|
||G F Jenkins|
||D E Kirk-Adams (Resigned 25/6/2022)|
||D Kirkwood (Resigned 25/6/2022)|
||M R Rocco|
||T Scott|
||S S Smith|
||M A Sylla|
|**Company registered**||
|**number**|08180454|
|**Charity registered**||
|**number**|1183487|
|**Registered office**|10 Silver Street|
||Warminster|
||BA12 8PS|
|**Chief Executive Officer**|Nick Gardham|
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT FOR THE PERIOD ENDED 31 DECEMBER 2022**
The Trustees present their annual report together with the financial statements of the Charity for the period 1 January 2022 to 31 December 2022. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective January 2015).
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
## **Objectives and activities**
## **a. Policies and objectives**
Our charity’s purposes are set out in the objects contained in the Company’s Articles of Association and are as follows:
- The development of the capacity and skills of members of socially and economically disadvantaged communities in such a way that they are able to identify, and help meet, their needs and participate more fully in society.
- To advance public education and to promote the practice, theory and techniques of community organising.
- The prevention and relief of poverty by providing such support items and services to individuals as the trustees see fit.
- In furtherance of the objectives the Company shall at all times actively promote and take into consideration the principles of equality of opportunity.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Strategies for achieving objectives**
Community Organisers has continued its strategy to work both with members of socially disadvantaged communities, whilst maintaining positive and productive links with national and regional bodies including central government, public bodies, charitable trusts and foundations and other charitable and voluntary sector bodies.
To further develop and strengthen the practice of community organising, the Organisation as continued to develop its support offer to those working on the frontline of communities by providing regular personal and professional development via its Community Pracitioners Network.
Building on our campaigning activity that saw the successful launch of the National Databank through the #OperationWiFi campaign, the organisations has sought to further develop its campaigning and action work by identifying issues across its network and then mobilising people around these.
## **c. Activities undertaken to achieve objectives**
- **Over 2000 people** remain committed to being part of the growing community organising movement
- • **1500+ hours of quality assured learning** through our exclusive short courses in community organising principles of practice
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
- **3500+ hours of learning** through our nationally recognised qualifications such as the **Award in Community Organising**
- **Listened to 400 people in 10 areas** of England as part of the National Listening Campaign 2022
- **Over 150+ community leads** signed up as members of the the Community Practitioners Network (CPN) across the UK
## **Training:**
Training is provided via the National Academy of Community Organising (NACO). 2022 saw the start of the relationship between Community Organisers and the Royal Society of Wildlife Trusts who were successful in securing a grant to deliver an indepth training and support programme with **46** Wildlife Trusts across the UK to help them embed community organising as part of their **Nextdoor Nature** project. This project saw 125 employees and volunteers across the Wildlife Trusts network undertake the **L2 and L3 Award in Community Organising.**
2022 saw a marked shift in the way in Community Organisers delivered training with national charities, housing associations and other larger organisations wanting online training and support. This demand on the Core team meant that we had to increase our central delivery capacity by bringing in a new Lead Trainer to support this work.
## **Membership and Support**
In Spring of 2022 we launched a **National Listening Campaign** in partnership with the **Joseph Rowntree Foundation** (JRF), listening in **10** areas across England. We upskilled **30** local volunteers in the principles and practice of community organising supporting them to listen to over **400** residents. The emergent themes and activities were analysed with JRF with two priorities:
1. That activities such as grassroots listening campaigns would inform JRF’s policy processes for identifying emergent priorities, and,
2. Local actions plans would be established for each of the 10 areas
The partnership with JRF, led to the publication of the learning resource “ **Organising an Effective Listening** ” **Campaign** . This coincided with the release of the listening campaign **final report** .
To further strengthen our support offer we also started a regular programme of webinars, guest lectures, wider conversations, and **Peer Learning Circles** (PLC) to support frontline community practitioners with their practice of community organising with content from a local, regional, national, and international perspective.
## **European Activities**
With support from the National Lottery Community Fund, Community Organisers launched a programme to work with European partners to explore how civil society in the UK can learn from community organising efforts in other countries.
Over 2022, a network of **39** individuals and organisations all involved in community organising from across Poland, Romania, Bulgaria, Italy, Greece, Sweden, Hungary, Germany, France and Spain was built.
To support the learning exchange the organisation also sent its staff members to visit Hungary, Germany, France and Sweden.
Online learning events took place to support knowledge sharing and webinars were organised discussing topics such as personal and community resilience, community organising and young people and community foundations and their role in community organising.
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
In addition the organisation also sent team members to the annual **European Community Organising Network** (ECON) event, The Citizen Particiption University (CPU), in Hungary. The CPU is the location where organisers from across Europe and North America gathered together to think critically about their work in **’** relation to ‘crises’, and the climate crisis in particular; ‘ **Organising in Times of Crisis** .
The organisation also hosted a 6 month placement from Madrid under the Erasmus for Young Entrepreneurs.
## **Action**
Building on the success of the #OperationWiFi campaign and the Alliance that was built, the Organisation began a listening campaign amongst the members of the Alliance to identify what actions could be taken to address growing concerns relating to both rising foodbank queues and financial pressures being experienced by those on pre-payment fuel meters.
Following this, there was an emergent need to establish a wider coalition looking at the broader concerns of the Cost of Living. The organisation has convened the **Cost of Living Alliance** with three core prioirities:
1. **INFORM** : Build a community-led evidence base of the impact of the Cost of Living crisis across the UK
2. **INSPIRE** : Inspire cross-sector engagement and collaboration to identify short (1-2 years), medium (3-5 years) and longer-term (10 years) community-led solutions to the crisis, helping to ensure that everyone can afford their everyday needs
3. **INFLUENCE CHANGE** : Use our collective influence to call for changes by government, business, funders, civil society organisations and other power holders, helping UK communities to survive and thrive
## **Achievements and performance**
## **a. Review of activities**
Despite the impacts of COVID19 on the Charities operational activities and relationships with Government, the charity plans continuing the activities outlined above and build on its strategy set out in People, Power and Place in the forthcoming years subject to satisfactory funding arrangements. Plans are also being developed to advance our online training offer to secure further income from trading, membership fees, Social Action Hubs, Trusts and Foundations
## **b. Fundraising activities and income generation**
The Charity did not engage in any fundraising activities during this financial period and did not engage any external fundraisers. Income received during the period came primarily through the delivery of contracts associated with delivery of the Charity’s objectives and primary purposes.
## **c. Investment policy and performance**
The Charity does not hold any investments.
## **d. Volunteers**
Although the Charity did not have any volunteers to manage directly during the period under review. However, the Charity maintains a volunteer policy and carefully reviews this, together with its volunteer activity annually. This is overseen by the Board with day to day responsibility delegated to the Chief Executive.
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee) Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
Reserves are that part of a charity’s unrestricted funds that is freely available to spend on any of the charity’s purposes. Community Organisers maintains free unrestricted reserves:
- to provide a level of working capital that protects the continuity of our core work
- to provide a level of funding for unexpected opportunities
- to provide cover for risks such as unforeseen expenditure or unanticipated loss of income.
The Board of Trustees will review the above criteria with reference to Community Organisers’ strategy and Annual Plan and determine the target level of free reserves to meet these. In the current year the target level of free reserves has been set at not less than six months core operating costs and the current level of free liquid reserves allows for this. At 31 December 2022 the free reserves of the charity were £150,375 (2021: £157,503).
The Board of Trustees will at times designate funds from free reserves for significant project costs or replacement of major assets.
## **c. Principal risks and uncertainties**
The Charity has continued to develop its income from continued trading however, due to economic uncertainties and reduction in Government Programmes it is unclear whether the Organisation will deliver any large programmes such as the previous ones it has been involved with. However, despite this, the Charity is pursuing Trusts and Foundations as well as other larger contracts to ensure that it can continue to keep trading. The Charity has a robust budgeting cash flow management system which keeps the management and Board regularly appraised of the position and decisions relating to future costs are made with this information taken into account.
## **d. Financial risk management objectives and policies**
Financial risk is managed through the Charity’s Policy Manual which is reviewed and approved by the Board on a bi- annual basis.
The Manual includes policies covering:
- Delegation of responsibilities and levels of authority
- Reserves
- Conflicts of interest
- Segregation of duties
- Controls on Budget, Income and expenditure
- Controls on fixed and financial assets
- Controls on human resources
- Expenses
- Debt management
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **e. Principal funding**
Community Organisers aims to achieve an annual surplus each year which is sufficient to meet the working capital of the organisation and to ensure the development of the organisation is resourced as it expands in order to be able to continue to provide a service to our beneficiaries.
Community Organisers has identified training, membership fees, programme delivery, consultancy and asset based income as the core activities and will seek to finance these through income streams that are as secure and long term as possible.
## **Structure, governance and management**
## **a. Constitution**
Community Organisers Limited is registered as a charitable company limited by guarantee and was set up by a Trust deed.
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
## **c. Organisational structure and decision-making policies**
The Board of Trustees holds responsibility for the decisions and activity of the Charity. The day to day management of the Charity is delegated to the Chief Executive who is also involved in setting policies which are only adopted after approval by the Board.
The Chief Executive is supported by the part time Finance Director, Head of the National Academy of Community Organising, the National Member Organiser and the operations and administrative staff.
The Head of the National Academy of Community Organising also reports directly to the Chief Executive who is in turn supported by a part time administrator and Internal Verifier who both hold relevant specialist expertise. The post is currently vacant, however training delivery continues through our national network of certified trainers.
## **d. Policies adopted for the induction and training of Trustees**
New Trustees are trained and informed of their responsibilities in accordance with guidelines issued by the Charities Commission. Trustees are required to attend workshop training provided by a specialist in Charity Governance. No new trustees were appointed during the year who require this training.
## **e. Related party relationships**
The organisation has no related party relationships
.
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **Plans for future periods**
The organisation is developing its plans for the following financial period so that it can continue to attract resources to deliver on it’s strategy to work with people in socially and economically deprived neighbourhoods and work towards the relief of poverty.
The Organisation intends to further develop its success of the #OperationWiFi campaign by developing further Action Groups on issues that are identified within and across the Membership including Food and Fuel Poverty.
The Organisation also aims to further develop the relationship with Durham University to continue to explore the potential for a Community First Graduate Programme.
As the Government and other national bodies look to recover from the Pandemic we aim to build on our existing good relationships and previous work with them to support them to develop programmes and activities that can embed the work of the Charity to enable it to secure further resources and enabling it to deliver effectively on its charitable objectives The organisation also aims to continue to expand its partnerships with other organisations to increase its reach and enable it to deliver on its charitable objects.
## **Statement of Trustees' responsibilities**
The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial period. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 Companies Act 2006. 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.
Approved by order of the members of the board of Trustees on 31[st] October 2023 and signed on their behalf by:
## **S P Bedding**
Chair of Trustees
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
**INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **Independent Examiner's Report to the Trustees of Community Organisers Limited ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the period ended 31 December 2022.
## **Responsibilities and Basis of Report**
As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Charity 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 accounts 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**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts 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 not a matter considered as part of an independent examination; or
4. the accounts 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.
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2022**
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Kingston Business Management CO Business Hub 10, Silver Street Warminster BA12 8PS
31[st] October 2023
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD ENDED 31 DECEMBER 2022**
|**Note**
**Income from:**
Donations and legacies
**3**
Charitable activities
**4**
Investments
**5**
Grants
**6**
Other income
**6**
**Total income**
**Expenditure on:**
Charitable activities
**7**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds|**Unrestricted**
**funds**
**Year ended**
**31-Dec**
**2022**
**£**
5
214,555
12,151
90,008
0
316,719
326,361
-9,642
-9,642
325,244
-9,642
315,602|**Total**
**funds**
**Year ended**
**31-Dec**
**2022**
**£**
5
214,555
12,151
90,008
0
316,719
326,361
-9,642
-9,642
325,244
-9,642
315,602|**Total**
**funds**
**Year**
**ended**
**31-Dec**
**2021**
**£**
5
309,291
1
12,209
1,300|
|---|---|---|---|
||||322,806|
||||312,964|
||||9,842|
||||9,842|
||||315,402
9,842|
||||325,244|
The Statement of Financial Activities includes all gains and losses recognised in the period. The notes on pages 13 to 25 form part of these financial statements
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee) REGISTERED NUMBER: 08180454**
## **BALANCE SHEET AS AT 31 DECEMBER 2022**
|**Note**
**Fixed assets**
Tangible assets
**12**
**Current assets**
Debtors
**13**
Cash at bank and in hand
Creditors: amounts falling
due within one year
**14**
**Net current assets /**
**liabilites**
**Total assets less current**
**liabilities**
Creditors: amounts falling
due after one year
**Charity funds**
Unrestricted funds
**15**
**Total funds**|10,843
190,142
200,985
25,460
27,150|**31**
**December**
**2022**
**£**
167,227
175,525
342,752
315,602
315,602
315,602|
5,623
191,093
196,716
9,213
30,000
|**31**
**December**
**2021**
**£**
167,741|
|---|---|---|---|---|
|||||
187,503|
|||||355,244|
||||||
|||||325,244|
|||||325,244|
|||||325,244|
**COMMUNITY ORGANISERS LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 08180454**
**BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2022**
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the period in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 31[st] October 2023 and signed on their behalf by:
## **S P Bedding**
## **Director**
The notes on pages 13 to 25 form part of these financial statements.
**COMMUNITY ORGANISERS LIMITED (A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **1. General information**
Community Organisers Limited is a charitable private company limited by guarantee, registered in England and Wales, company registered number 08180454, charity registered number 1183487. Its registered office is 10 Silver Street, Warminster, Wiltshire, BA12 8PS.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Community Organisers Limited 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.
## **2.2 Going concern**
The trustees consider there are adequate liquid funds available to sustain the charity through the next financial year.
## **2.3 Income**
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 income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
**COMMUNITY ORGANISERS LIMITED**
**(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **2. Accounting policies (continued)**
## **2.4 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **2.5 Government grants**
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of Financial Activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of Financial Activities as the related expenditure is incurred.
## **2.6 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **2.7 Tangible fixed assets and depreciation**
Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following bases:
|Freehold property|- Nil|
|---|---|
|Fixtures and fittings|- 25%|
|Computer equipment|- 25%|
**COMMUNITY ORGANISERS LIMITED**
**(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **2. Accounting policies (continued)**
## **2.8 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.9 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.10 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
## **2.11 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.12 Pensions**
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the period.
## **2.13 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
**(A Company Limited by Guarantee)**
## **COMMUNITY ORGANISERS LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **3. Income from donations and legacies**
|Donations
**rom charitable activities**
Income from charitable activities
Contract income
**Total**|**Unrestricted**
**Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
5
5
**Unrestricted**
**Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
108,405
106,150
214,555|**Total Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
5
5
**Total Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
108,405
106,150
214,555|**Total Funds**
**Year**
**ended**
**31**
**December**
**2021**
**£**
5
5|
|---|---|---|---|
||||**Total funds**
**Year**
**ended**
**31**
**December**
**2021**
**£**
153,164
156,127|
||||309,291|
## **4. Income from charitable activities**
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **5. Investment income**
|Rents received
Investment income
**6. Other incoming resources**
Other income
**7. Analysis of expenditure on charitable**
**activities**
**Summary by fund type**
Direct costs|**Unrestricted**
**Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
12,151
0
12,151
**Unrestricted**
**Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
0
0
**Unrestricted**
**Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
326,361|**Total Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
12,151
0
12,151
**Total Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
0
0
**Total Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
326,361|**Total funds**
**Year**
**ended**
**31**
**December**
**2021**
**£**
1300
1|
|---|---|---|---|
||||1301
**Total funds**
**Year**
**ended**
**31**
**December**
**2021**
**£**
0|
||||0
**Total funds**
**Year**
**ended**
**31**
**December**
**2021**
**£**
312,964|
**(A Company Limited by Guarantee)**
## **COMMUNITY ORGANISERS LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **8. Analysis of expenditure by activities**
|**8. Analysis of expenditure by**
**activities**|||
|---|---|---|
|**Unrestricted Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
Direct costs
326,361
**Activities undertaken**
**Directly**
**Year ended 31 March**
**2022**
**£**
Direct costs
279,542
**9. Independent examiner's remuneration**
**Year**
**ended**
**31**
**December**
**2022**
**£**
Fees payable to the Charity's independent
examiner for the independent examination of
the Charity's annual accounts
2, 000
Other services not included above
0|**Total Funds**
**Year**
**ended**
**31**
**December**
**2022**
**£**
326,361
**Support**
**Year ended**
**31 March**
**2022**
**£**
46,819
**Year**
**ended**
**31**
**December**
**2021**
**£**
0
0|**Total funds**
**Year**
**ended**
**31**
**December**
**2021**
**£**
312,964|
|||**Total**
**Year ended**
**31 March**
**2022**
**£**
326,361|
**(A Company Limited by Guarantee)**
## **COMMUNITY ORGANISERS LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
|**10**
**Staff costs**
Wages and salaries
Social security costs
Contribution to defined contribution
pension schemes
The average number of persons
employed by the Charity during the
period was as follows:
Staff|**Year**
**ended**
**31**
**December**
**2022**
**£**
185,559
14,108
3,684
203,351
**Year**
**ended**
**31**
**December**
**2022**
**No.**
7|**Year**
**ended**
**31**
**December**
**2021**
**£**
184,721
13,877
2,946|
|---|---|---|
|||201,544|
|||**Year**
**ended**
**31**
**December**
**2021**
**No.**
7|
No employee received remuneration amounting to more than £60,000 in either year.
The key management personnel of the charity comprise the Trustees and the Chief Executive Officer The total employee benefits of the key management personnel of the charity were £59,950.
## **11. Trustees' remuneration and expenses**
During the period no Trustees received any remuneration or other benefits _(2021 - £NIL)_ .
**(A Company Limited by Guarantee)**
## **COMMUNITY ORGANISERS LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **12. Tangible fixed assets**
|**Cost or valuation**
At 1 January 2022
At 31 December 2022
**Depreciation**
At 1 January 2022
Charge for the period
At 31 December 2022
**Net book value**
At 31 December 2022
At 1 January 2022
**Due within one year**
Trade debtors|**Freehold**
**property**
**£**
165,000
165,000
-
-
-
165,000
165,000
**31**
**December**
**2022**
**£**
10,843
10,843||**Fixtures**
**and**
**Fittings**
2,564
2,564
1,889
123
2,012
552
675
**31**
**December**
**2021**
**£**
5,623
5,623|**Computer**
**equipment**
**Total**
**£**
**£**
8,100
175,664|
|---|---|---|---|---|
|||||8,100
175,664|
|||||6,034
7,923
391
514|
|||||6,425
8,437|
|||||1,675
167,227|
|||||2,066
167,741|
||||||
||||||
## **13. Debtors**
**(A Company Limited by Guarantee)**
## **COMMUNITY ORGANISERS LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **14. Creditors: Amounts falling due within one year**
|**14. Creditors: Amounts falling due within**
**one year**||
|---|---|
|**31**
**December**
**2022**
**£**
Bank overdrafts
Trade creditors
5,380
Other taxation and social security
6,583
Other creditors
Accruals and deferred income
13,497
25,460
**31**
**December**
**2022**
**£**
Deferred income at 1 January 2022
125,000
Deferred Income - this period
13,497
Amounts released from previous periods
-125,000
13,497
**Creditors: Amounts falling due after one**
**year**
"Bounce Back"
27,150.00
Unsecured bank loan
27,150.00|**31**
**December**
**2021**
**£**
-
0
5,833
3,380
0|
||9,213
**31**
**December**
**2021**
**£**
341,680
0
-216,680|
||125,000
30,000.00|
||30,000.00|
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **15. Statement of funds Statement of funds - current period**
|**period**|||||
|---|---|---|---|---|
||**Balance at**|||**Balance at**|
||**1**|||**31**|
||**January**|||**December**|
||**2022**|**Income**|**Expenditure**|**2022**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
|General Funds|325,244|316,719|-326,361|315,602|
|
**Statement of funds - prior period**|||||
||**Balance at**|||**Balance at**|
||**1**|||**31**|
||**January**|||**December**|
||**2021**|**Income**|**Expenditure**|**2021**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
|General Funds|315,402|322,806|-312,964|325,244|
**(A Company Limited by Guarantee)**
## **COMMUNITY ORGANISERS LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **16. Analysis of net assets between funds Current Period**
|**Analysis of net assets**
**ween funds**
**rent Period**|||
|---|---|---|
|Tangible fixed assets
Current assets
Creditors due within one year
Creditors due after one year
**Total**
**Prior Period**
Tangible fixed assets
Current assets
Creditors due within one year
Creditors due after one year
**Total**|**Unrestricted**
**funds**
**31**
**December**
**2022**
**£**
167,227
200,985
-25,460
-27,150
315,602
**Unrestricted**
**funds**
**31**
**December**
**2021**
**£**
167,741
196,716
-9,213
-30,000
325,244|**Total**
**funds**
**31**
**December**
**2021**
**£**
167,741
196,716
-9,213
-30,000|
|||325,244
**Total**
**Funds**
**31**
**December**
**2020**
**£**
168,655
299,260
-122,513
-30,000|
|||315,402|
## **Prior Period**
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **17. Reconciliation of net movement in funds to net cash flow from operating activities**
|Net income (expenditure) for the period
(as per Statement of Financial Activities)
**Adjustments for:**
Depreciation charges
Decrease/(increase) in debtors
Increase (decrease) in creditors
**Net cash provided by/(used in)**
**operating activities**|**Year**
**ended**
**31**
**December**
**2022**
**£**
-9,642
514
-5,220
13,397
-951|**Year**
**ended**
**31**
**December**
**2021**
**£**
9,842
914
-4,710
-113,300|
|---|---|---|
|||-107,254|
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2022**
## **18. Analysis of cash and cash equivalents**
|Cash in hand
**Total cash and cash equivalents**|**31**
**December**
**2022**
**£**
190,142
190,142|**31**
**December**
**2021**
**£**
191,093
191,093|
|---|---|---|
## **19. Analysis of Net Debt**
|**19. Analysis of Net Debt**||||
|---|---|---|---|
||**1st January**
**2022**|**Cash flows**|**31st December**
**2022**|
||**£**|**£**|**£**|
|Cash at bank and in hand|191,093|-951|190,142|
||191,093|-951|190,142|
## **20. Pension commitments**
The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £3,684 (2021 - £2,946).
## **21. Related party transactions**
No related party transactions took place during the Year.