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2023-12-31-accounts

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 2023

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 2023

Trustees
S P Bedding
E L Barrett
G F Jenkins
M R Rocco
T Scott (resigned 31/01/2024)
S S Smith
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 2023

The Trustees present their annual report together with the financial statements of the Charity for the period 1 January 2023 to 31 December 2023. 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:

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

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

Training:

In January, funded by Power to Change, Community Organisers began to support a further 15 locally rooted organisations across the North East and West Midlands , to develop as Social Action Hubs (SAHs). We have helped them develop a Theory of Change and action plan that embeds a community organising approach within their organisation. We trained them in 3 of our 4 courses (with the final one taking place in 2024) and will continue to provide mentoring, support and capacity building.

This work brought our network Social Action Hubs to 26 with us also delivering training to two new Social Action Hubs to help them understand the role of listening in community organising. Communities Together CIC in Tamworth supports residents across Southern Staffordshire with their mental and physical well-being and they are planning a series of community events across all 10 wards of Tamworth to listen deeply, identify leaders within the community and support them to take action. IntoBodmin is a community and arts organisation based in Bodmin that operates out of the Old Library and runs a café and co-working space. Team members will be listening to residents to find out what they like about where they live, what the issues are and what ideas they have to make the town better.

Our National Academy of Community Organising restarted our training with 13 one day courses being delivered totaling 793 hours of learning as well as 9 Taster Sessions . Taster sessions are FREE and have given 234 people the opportunity to find out more about our Community Organising Framework and Principles of Practice, providing an introduction to the theory alongside real-world examples of how it has been applied. These individuals have had the chance to network and connect with others who are on a similar journey and have been from national charities, local voluntary sector organisations, schools, universities, housing associations, student unions, campaigning organisations and many others.

We also taught two more cohorts of Wildlife Trust staff on the Award in Community Organising , our nationally-recognised qualification that explores the theory and practice of community organising. These cohorts brought the total number of Wildlife Trust staff who have undertaken the course to 125 from 46 different Trusts across the UK equipping them with the skills, knowledge and behaviours required of a Community Organiser. Their 2030 Strategy is built upon five Strategic Transformations, one of which is “Inspiring community organising and mobilising, especially among young people”. We are proud of the partnership we have developed with the Wildlife Trusts as they adopt community organising as their method of engaging with communities to bring about local change.

Membership and Support

Over the summer, we focused on expanding our Associate Network by opening it up to new applicants to strengthen our capacity to deliver consultancy and support work to other organisations. We have 12 new members signed up this year with a wide range of highly skilled and experienced individuals in our network, with varying backgrounds across community organising, community development, health and social care, business and many other sectors. So far, we have commissioned these Associates to deliver training, community engagement on the ground, facilitate group discussions (highlighted below), coach and mentor, develop leaders and resolve community conflict.

As part of our consultancy programmes we delivered work for Hammersmith and Fulham Council on their Building Trust Programme. Thirteen listening events were held across the Hammersmith and Fulham

Borough. The project is a groundbreaking initiative that seeks to transform the way health and care services are delivered to black residents in Hammersmith and Fulham.

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

Working in collaboration with the Council and training provider, Apricot Wellbeing, we supported community leaders from the borough’s voluntary and community sector to hold a series of listening events, which engaged a total of 62 participants, including 48 individuals from various black Voluntary and Community Led Organisations as well as 12 Senior Managers from NHS and the London Borough of Hammersmith & Fulham. The ultimate goal of the project is to drive lasting changes in health and care services, with a specific focus on addressing the unique challenges faced by black residents, promoting inclusivity, trust, and improved health outcomes. Read the full story HERE

As well as strengthening our constulancy and support offer we also developed a new online learning series called ‘Framework Focus – How to Listen to Communities, Develop Leaders and Build Power’ . So far 200+ students have signed up to this self-directed online series consists of over 70 short videos that take you through each aspect of our Community Organising Framework, from reaching out and listening to seeing long term community-driven change. The course features two case studies: Octopus Communities, a network of 15 community centres in Islington with a particular focus on health and wellbeing and #OperationWiFi, a digital campaign around the issue of data poverty. The series explores how each of these different organisations applied the Community Organising Framework and saw significant results in achieving their goals as a result.

European Activities

As part of our work exploring the growth and development of community organising in Europe we have developed a ‘Learning Lab’ that promotes exchange and learning and develops the relationships between those involved with the practice of community organising – see our interactive map, for the full list of organisations we are working with.

We completed 6 Learning visits to Hungary, Germany, Sweden, France, Slovakia and Greece and also hosted 6 learning visits in the UK. Our flat above the office is a resource we used to host these organisations and we are offering this for FREE for any organisations who would like to visit us. When the flat is not in use it is used as an AirBnB and has brought in £23,000 worth of revenue throughout 2023, which has been used to support our issue based campaigning work.

In June we hosted Angelika Fröhling and Sami Atris from DICO and who wanted to find out more about how we fund organising in the UK. In September we hosted LSA Bewoners from The Netherlands who currently use an ABCD approach in their work and who wanted to explore the other elements of our framework around power and leadership.

We also hosted Civil College Foundation (CKA) from Hungary, who spoke to us about their campaigning work. In October we hosted The Common Thing Foundation from Poland who wanted to find out more about issue-based organising in particular building large campaigns and a network of people. Our last visit was from the Federation Of Community Organising from Germany who learnt more about community organising in the context of young people, homelessness and migrants. They visited POMOC in Liverpool, Acorn in Manchester and TCC in Wales where they learnt about organising and young people. One of the interesting learnings from this project, which led to a webinar around “Comparing Approaches to Community Organising” has been not one size fits all when it comes to organising, with each organisation we have visited or who have visited us taking a slightly different approach.

All of these visits have helped to build up an evidence base of “what works” and we have produced guides on “A Guide to Recruiting a Community Organising” with various case-studies from across the UK and a Guide for “Issue-based Organising for Single Issue Groups” which came out of our Organising Around an Issue webinar.

We are in the process of drafting our next publication: “People, Process and Values: A Comparative look at Community Organising and the Community Organiser” and is a culmination of all the learning visits and webinars we have done. This will Build an evidence base to leverage in funds that demonstrates the value of

investing in the process of organising, as well as the outcomes building a picture of what works.

Action

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

We continued to convene the Cost of Living Alliance made up of over 114 organisations to amplify the voices of those disproportionately impacted by the Cost of Living Crisis. We held our first ever Cost Of Living Summit as part of the Cost-of-Living Alliance (COLA). They have organised 4 Local Summits with the main summit so far being held in Bishop Auckland – the intention is to build towards a major event in Manchester in 2024 that can bring the voices of those sedom heard into the conversation about how we can ensure that policy makers do not design policies that disproportionately impact those on the lowest incomes

Through the Cost of Living Alliance, conversations have started with activists and movement builders across Race Equity and Environmental Movements to explore the intersections of these issues with economic deprivation to explore how efforts may be united to address the root causes of inequality.

Achievements and performance

a. Review of activities

2023 has seen us develop and sharpen our organisation's offer which is now built around the "Three Pillars of ' ' ' ' ' ' Community Organising"; Training , Support and Action .

We have developed this because we know that good community organising practice is built upon high quality training, experienced mentoring and support and, of course, putting the learning in to practice.

Throughout this year we have sought to strengthen all three of the Pillars to ensue that we can both develop and sustain good quality community organising practice on the ground in local neighbourhoods.

We have also invested the resources in developing work that would look to sustain the core activities of the Charity in the longer term. By working with colleagues at the University of Durham we have continued to champion pathways into community organising through the Community First Graduate Scheme and have been pushing for Government and other external bodies to recognise the importance of creating the next generation of community workers.

In addition, we have also started to explore how we can strengthen the ‘Action’ Pillar of the Charities work through engagement with Trusts and Foundations that can core fund this activity.

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.

Financial review

a. Going concern

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

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:

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 although the current level of free liquid reserves has fallen below this, the Trustees expect the level of free reserves to improve during next year. The trustees consider the current free reserves to be sufficient for the day to day operations of the Charity to continue safely. At 31 December 2023 the free reserves of the charity were £75,700 (2022: £150,375).

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:

e. Principal funding

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

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, consultancy 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

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.

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

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:

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 30[th] September and signed on their behalf by:

S P Bedding

Chair of Trustees

INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

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 2023.

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 2023

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

30[th] September 2024

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD ENDED 31 DECEMBER 2023

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investment Income
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
Total
Total
Funds
Funds
Funds
Year ended Year ended Year ended
31-Dec
31-Dec
31-Dec
2023
2023
2022
£
£
£
0
0
5
138,128
138,128
214,555
20,700
20,700
12,151
69,822
69,822
90,008
765
765
0
229,415
229,415
316,719
302,647
302,647
326,361
-73,232
-73,232
-9,642
-73,232
-73,232
-9,642
315,602
315,602
325,244
-73,232
-73,232
-9,642
242,370
242,370
315,602

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 2023

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		 31
31
December
December
2023
2022
£
£
166,670
167,227
592
10,843
105,805
190,142
106,397
200,985
9,997
25,460
96,400
175,525
263,070
342,752
20,700
27,150		 31
31
December
December
2023
2022
£
£
166,670
167,227
592
10,843
105,805
190,142
106,397
200,985
9,997
25,460
96,400
175,525
263,070
342,752
20,700
27,150		 31
December
2022
£
167,227
242,370
242,370
242,370		 315,602
315,602
315,602

COMMUNITY ORGANISERS LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 08180454

BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2023

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 30[th] September 2024 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 2023

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 2023

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 2023

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 2023

3. Income from donations and legacies

Donations
Total
4. Income from charitable activities
Income from charitable activities
Contract income
Total		 Unrestricted Funds Total Funds
Year
Year
ended
ended
31
31
December
December
2023
2023
£
£
0
0		 Total Funds
Year
ended
31
December
2022
£
5
0
0		 5
Unrestricted Funds Total Funds
Year
Year
ended
ended
31
31
December
December
2023
2023
£
£
38,593
38,593
99,535
99,535		 Total funds
Year
ended
31
December
2022
£
108,405
106,150
138,128
138,128		 214,555

(A Company Limited by Guarantee)

COMMUNITY ORGANISERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023

5. Investment income

5. Investment income


Rents received
Investment income
Total		 Unrestricted Funds Total Funds
Year
Year
ended
ended
31
31
December
December
2023
2023
£
£
20,700
20,700
0
0		 Total funds
Year
ended
31
December
2022
£
12,151
0
20,700
20,700		 12,151

6. Other incoming resources

Other income
Total		 Unrestricted Funds Total Funds
Year
Year
ended
ended
31
31
December
December
2023
2023
£
£
0
0		 Total funds
Year
ended
31
December
2022
£
0
0
0		 0

7. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted Funds Total Funds Total funds

Direct costs
Total		 Year
Year
ended
ended
31
31
December
December
2023
2023
£
£
302,647
302,647		 Year
ended
31
December
2022
£
326,361
302,647
302,647		 326,361

(A Company Limited by Guarantee)

COMMUNITY ORGANISERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023

8. Analysis of expenditure by activities


Direct costs
Direct costs
9. Independent examiner's
remuneration
Fees payable to the Charity's independent
examiner for the independent examination
of the Charity's annual accounts
Other services not included above		 Unrestricted
Funds
Total Funds
Year
Year
ended
ended
31
31
December
December
2023
2023
£
£
302,647
302,647		 Total funds
Year
ended
31
December
2022
£
326,361
Activities
undertaken:
Directly
Support
Year ended
31 March
Year ended 31
March
2023
2023
£
£
251,923
50,724
Year
Year
ended
ended
31
31
December
December
2023
2022
£
£

0
0
0
0		 Total

Year ended
31 March
2023
£
302,647

(A Company Limited by Guarantee)

COMMUNITY ORGANISERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023

10. Staff costs

10. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution
pension schemes		 Year
Year
ended
ended
31
31
December December
2023
2022
£
£
118,715
185,559
6,040
14,108
1,712
3,684
126,467
203,351

The average number of persons employed by the Charity during the period was as follows:

by the Charity during the
follows:		 period was as
Year Year
ended ended
31 31
December December
2023 2022
No. No.
Staff 4 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 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 (2022 - £NIL) .

COMMUNITY ORGANISERS LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023

12. Tangible fixed assets

12. Tangible fixed assets
Cost or valuation
At 1 January 2022
At 31 December 2022
Depreciation
At 1 January 2023
Charge for the period
At 31 December 2023
Net book value
At 1 January 2023
At 31 December 2023		 Freehold
property
Fixtures
and
Fittings
Computer
equipment
Total
£
£
£
£
165,000
2,564
8,100 175,664
165,000
2,564
8,100 175,664
-
2,012
6,425
8,437
-
138
419
557
-
2,150
6,844
8,994
165,000
2,564
8,100 175,664
165,000
414
1,256 166,670

13. Debtors

ors
Due within one year
Trade debtors		 31
December
2023
£
592
592		 31
December
2022
£
10,843
5,623

COMMUNITY ORGANISERS LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023

14. Creditors: Amounts falling due within one year

14. Creditors: Amounts falling due within one
year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 January 2023
Deferred Income - this period
Amounts released from previous periods
Creditors: Amounts falling due after one year
Unsecured Bounce Back loan		 31
31
December December
2023
2022
£
£
0
5380
85
6,583
3912
3,380
6,000
0
9,997
9,213
31
31
December December
2023
2022
£
£
13,497
125,000
6,000
13,497
-13,497
-125,000
6,000
13,497
20,700
27,150
20,700
27,150

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023

15. Statement of funds

Statement of funds - current period

15. Statement of funds
Statement of funds - current period
Unrestricted funds
General Funds
Statement of funds - prior period
Unrestricted funds
General Funds		 Balance at
Balance at
1
31
January
December
2023
Income Expenditure
2023
£
£
£
£
. 315,602
229,415
-302,647
242,370
Balance at
Balance at
1
31
January
December
2022
Income Expenditure
2022
£
£
£
£
325,244
316,719
-326,361
315,602

16. 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 £1,712 (2022 - £3,684).

17. Related party transactions

No related party transactions took place during the Year.

ENDS