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2024-12-31-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 2024

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Charity 1
Trustees' Report 2 -8
Independent Examiner's Report 9-10
Statement of Financial Activities 11
Balance Sheet 12-13
Notes to the Financial Statements 14- 23

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 2024

Trustees
S P Bedding
E L Barrett
G F Jenkins
M R Rocco
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 2024

The Trustees present their annual report together with the financial statements of the Charity for the period 1 January 2024 to 31 December 2024 .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 in 2023 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)

642 hours of learning through our nationally recognised qualifications such as the Award in Community Organising

Training:

Our 2 year training programme with the Royal Society of Wildlife Trust came to an end with over 130 people across 46 different Wildlife Trusts completing the Award in Community Organising , our nationallyrecognised qualification that explores the theory and practice of community organising.

We also completed a successful Train the Trainer programme with 20 of their experienced community organisers. The aim of this was to equip them with the skills to train people in community organising effectively, exploring different approaches to learning. This partnership has helped to embed community organising principles across the country, reaching out to groups that they had not been involved with before, listening and supporting them with activities they wanted and encouraging interaction with nature.

Aside from the work with the RSWT, The National Academy of Community Organising (NACO) has delivered 2 Public Award Courses to 22 people and 6 Taster Sessions in Community Organising with 185 people attending.

In addition, we have delivered 14 of our one day courses to 162 people. Organisations we have trained include Westminster City Council, Pimlico Million, Alzheimers Society and Action Together. And we ran a bespoke power session for Humanists UK.

We have also worked with organisations such as A2 Dominion, SEARCH, and City SU to explore what community organising is, how to run listening campaigns and how communities can tell their story.

Finally, NACO has added more content to our online learning course "Framework Focus" a series of 88 short videos exploring the Community Organising Framework across nearly eight hours of self-directed learning with real life case studies. This is a great way of finding out more about community organising and how it works in practice.

In February we launched our new offer to Social Action Hubs giving more organisations the opportunity to become a Social Action Hub with a variety of options outlined in our Social Action Hub Guide . We are also offering those community groups on a low income to contribute on a pay-as you-feel basis as we know how important it is for these grassroots organisations to be involved as they are the close to the people on the ground.

We now have 18 Social Action Hubs in our network and we are working with them to enable them to provide training to local people to listen, inspire and catalyse action at the grassroots. By amplifying the voices of ordinary people we can ensure those in power can hear those stories and understand the public demand for change. This was the case in North Birkenhead where the community launched their manifesto and took it to Parliament, meeting with Alison McGovern, MP for Birkenhead and Minister of State for Department, Work and Pensions. This gave them the chance to table their concerns and aspirations and enabled the voices of local people to be heard.

We have also leveraged nearly £32000 for the network, which has been dispersed across a variety of organisations. Some of this funding helped to facilitate conversations around food (funded by Food, Farming and Countryside Commission ) democracy (funded by the Democracy Network) and community assemblies (funded by ISWE ). Whilst other funding has supported Social Action Hubs to run Popular Assemblies.

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

Membership and Support

We are continuing our work with Local Trust, early in 2024we supported Firs and Bromford Big Local with a Listening Campaign and we are also offering 80 Big Local Workers and volunteers places on our Community Practitioner's' Network (CPN). These places are paid for by Local Trust to support workers with their practice and continue the legacy of their work.

In September we launched our new Community Practitioners' Network (CPN) package. Alongside monthly webinars and bi-monthly Guest Lectures we now hold online Action Learning Sets and coffee and chat networking sessions each month. These sessions offer a way of building connection amongst our members and to offer both informal and formal reflective spaces to improve their practice and gain peer support.

"It is really important to have reflective spaces for our own wellbeing and to develop our skillset. This is often not provided as part of organisations systems. That is why I joined the CPN." CPN Member

We now have a catalogue of 45+ CPN webinars that you automatically gain access to when signing up as a member. The cost has also been reduced to make it more affordable to individuals and smaller organisations. You can find out more about the Community Practitioners' Network HERE

Action

Leading on from the work of the Cost of Living Alliance, where we convened over 114 organisations and held 4 local summits we are now co-convenors of Humanity Project alongside Clare Farrell (Co-Founder Extinction Rebellion) and Lee Jasper (Operation Black Vote). Humanity Project joins the dots between these movements to end racism, take action on climate and tackle the cost of living crisis.

Humanity Project came together by listening and building trust across the UK holding 46 Popular Assemblies across 34 neighbourhoods involving 1700 people.

We feel that everyone has the right to be listened to. And these popular assemblies do just that, so democracy can be led from the ground up, and people can have a say on the issues that affect and matter to them.

Humanity Project are using a community organising approach to reach out, listen and give everyone an opportunity to come along to these assemblies and have their voices heard.

Over the next 2 years we are working with neighbourhoods to create a wave of joyful, bottom up Popular Assemblies that can change how decisions are made at any level. We will reach out and work with 20 areas over 2 years with each area running a Popular Assembly supported by a £7200 grant.

Our vision is to create a new kind of politics that is people led and based on an assembly culture so politics is fit to deal with the problems we face in the UK today.

It will connect neighbourhood to neighbourhood in a national conversation where everyone gets heard and we all feel part of something bigger. Something so big it can deal with problems like the cost of living crisis, racism and division and climate change.

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

Achievements and performance

a. Review of activities

2024 has been a year of supporting growth of our organisation through a network of Social Action Hubs. Social Action Hubs are crucial to the organisation. By supporting organisations that are rooted in local communities it enables us to both remain locally rooted but also enables us to strengthen our national profile.

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.

To strengthen the action pillar of our work we have been fortunate to receive grant funding from both Esmee

Fairbairn Foundation and Quadrature Climate Foundation. This investment from the foundations will enable us to move forward and develop our work so that we can balance the training and action elements of our work so we can continue to build the power of our network to address and alleviate the root causes of poverty.

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

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:

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

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 2024 the free reserves of the charity were £52,489 (2023: £75,700).

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 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.

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

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.

The Organisation intends to further develop its work as part of the Humanity Project and work towards building a strong and sustainable foundation for the project. This includes embedding the core work of the Charity into the project so that it can build a sustainable income stream that can support grassroots community orgainising.

As the Government and other national bodies start to explore potential programmes within ‘left behind’ neighbourhoods the Charity aims to build on the previous good relationships and work with various Government Departments to support them to design Programmes and activities that can embed the work of the Charity. In addition the Charity aims to support the design and implementation strategy of the Community Wealth Fund to enable the Charity secure further resources enabling it to work towards building and strengthening a community work workfoce.

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.

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

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 2025 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 2024

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 2024.

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 2024.

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 2025

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD ENDED 31 DECEMBER 2024

Note
Income from:
Donations and legacies
3
Charitable activities
4
Rent Income
5
Grants
6
Other income
6
Total income
Expenditure on:
Charitable activities
7
Total Expenses
Net movement in funds
Reconciliation of funds:
Total funds brought
forward
Net movement in funds		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
Year ended
Year ended
Year ended
Year ended
31-Dec
31-Dec
31-Dec
31-Dec
2024
2024
2024
2023
£
£
£
£
75 3,380
3,455
-
158,345
158,345
138,128
17,234
17,234
20,700
-
115,628
115,628
69,822
2,114
2,114765
177,768
119,008
296,776
229,415
201,396
119,008
320,404
302,647
201,396
119,008
320,404
302,647
- 23,628
-
-
23,628
-
73,232
242,370
-
242,370
315,602
- 23,628
-
-
23,628
-
73,232
218,742
-
218,742
242,370

The Statement of Financial Activities includes all gains and losses recognised in the period. The notes on pages 14 to 23 form part of these financial statements

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee) REGISTERED NUMBER: 08180454

BALANCE SHEET AS AT 31 DECEMBER 2024

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		 3,485
302,520		 31
December
2024
£
166,253		 592
105,805		 31
December
2023
£
166,670
69,835 96,400
306,005
236,170		 106,397
9,997
17,346 20,700
236,088 263,070
218,742 242,370
218,742 242,370
218,742 242,370

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee) REGISTERED NUMBER: 08180454

BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024

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 2025 and signed on their behalf by:

S P Bedding

Director

The notes on pages 14 to 23 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 2024

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 2024

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%

(A Company Limited by Guarantee)

COMMUNITY ORGANISERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024

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.

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024

3. Income from donations and legacies

Donations
Total
4. Income from charitable
activities
Income from charitable activities
Contract income
Total		 Unrestricted
Funds
Restricted
Funds
Total
Funds
Total
Funds
Year
Year
Year
Year
ended
ended
ended
ended
31
31
31
31
December
December
December
December
2024
2024
2024
2023
£
£
£
£
75
3380
3455
0
75
3380
3455
0
Unrestricted
Funds
Restricted
Funds
Total
Funds
Total
funds
Year
Year
Year
Year
ended
ended
ended
ended
31
31
31
31
December
December
December
December
2024
2024
2024
2023
£
£
£
£
141,055
0
141,055
38,593
17,290
0
17,290
99,535
158,345
0
158,345
138,128

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024

5. Investment income

5. Investment
income
Rents received
Total
6. Other incoming
resources
Grants
Bank Interest Income
Total
7. Analysis of
expenditure on
charitable activities
Summary by fund
type
Direct costs
Total		 Unrestricted
Funds
Restricted
Funds
Total
Funds
Total
Funds
Year
Year
Year
Year
ended
ended
ended
ended
31
31
31
31
December
December
December
December
2024
2024
2024
2023
£
£
£
£
17,234
17,23420,700
17,234
0
17,234
20,700
Unrestricted
Funds
Restricted
Funds
Total
Funds
Total
funds
Year
Year
Year
Year
ended
ended
ended
ended
31
31
31
31
December
December
December
December
2024
2024
2024
2023
£
£ £
16,667
98,961
115,62869,822
2,114
-
2,114
-
18,781
98,961
117,742
69,822
Unrestricted
Funds
Restricted
Funds
Total
Funds
Total
funds
Year
Year
Year
Year
ended
ended
ended
ended
31
31
31
31
December
December
December
December
2024
2024
2024
2023
£
£
£
£
201,396
119,008
320,404
302,647
201,396
119,008
320,404
302,647

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024

8. Analysis of expenditure by activities

Unrestricted
Restricted		 Total Total
Funds Funds Funds Funds
Year Year Year Year
ended ended ended ended
31 31 31 31
December December December December
2024 2024 2024 2023
£ £ £ £
Direct costs 201,396 119,008 320,404 302,647
Activities undertaken: Directly Support Total
Year ended Year ended Year ended
31 March 31 March 31 March
2024 2024 2024
£ £ £
Direct costs 255,386 65,018 320,404
9. Independent examiner's
remuneration
Year
Year
ended
ended
31
31
December
December
2024
2023
£
£
Fees payable to the Charity's
independent examiner for the
independent examination of the
Charity's annual accounts
0
0
Other services not included above 0
0

(A Company Limited by Guarantee)

COMMUNITY ORGANISERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024

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
2024
2023
£
£
68,758
118,715
1,996
6,040

1,070
1,712
71,824
126,467

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

period was as follows:
Year Year
ended ended
31 31
December December
2024 2023
No. No.
Staff (FTE) 2 4

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 (2023 - £NIL) .

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

12. Tangible fixed assets

Cost or valuation
At 1 January 2024
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the period
At 31 December 2024
Net book value
At 1 January 2024
At 31 December 2024		 Freehold
property
Fixtures
and
Fittings
Computer
equipment
Total
£
£
£
£
165,000
2,564
8,100
175,664
165,000
2,564
8,100
175,664
-
2,150
6,844
8,994
-
103
314
417
-
2,253
7,158
9,411
165,000
414
1,256
166,670
165,000
311
942
166,253

13. Debtors

Due within one year
Trade debtors		 31
December
2024
£
3485
3485		 31
December
2023
£
592
592

COMMUNITY ORGANISERS LIMITED (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024

14. Creditors: Amounts falling due within one year

14. Creditors: Amounts
falling due within one year
Trade creditors
Other taxation and social
security
Bank Loan repayments
Accruals and deferred income
Deferred income at 1 January
2024
Deferred Income - this period
Amounts released from
previous periods
Creditors: Amounts falling
due after one year
Unsecured Bounce Back loan		 31
31
December
December
2024
2023
£
£
0
0
3,728
3,922
3,997
228,520
6,000
236,170
9,997
31
31
December
December
2024
2023
£
£
6,000
13,497
234,520
6,000
-6,000
-13,497
228,520
6,000
17,346
20,700
17,346
20,700

COMMUNITY ORGANISERS LIMITED

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024

15. Statement of funds

Statement of funds - current period

Funds
General Funds
Restricted Funds
Statement of funds - prior period
Unrestricted funds
General Funds		 Balance at
Balance at
1
31
January
December
2024
Income
Expenditure
2024
£
£
£
£
242,370
177,768- 201,396
218,742
-
119,008- 119,008
-
242,370
296,776
-320,404
218,742
Balance at
Balance at
1
31
January
December
2023
Income
Expenditure
2023
£
£
£
£
.
315,602
229,415
-302,647
242,370

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 £1,070 (2023 - £1,712).

17. Related party transactions

No related party transactions took place during the Year.

ENDS