**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:
- 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 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**
- **2400 people remain committed and are part of the growing community organising movement**
- • **18 new Social Action Hubs have joined our Social Action Hub Network**
- **1011 hours quality assured learning through our exclusive short courses in community organising and our principles of practice**
## **COMMUNITY ORGANISERS LIMITED**
## **(A Company Limited by Guarantee)**
**642 hours of learning through our nationally recognised qualifications such as the Award in Community Organising**
- **1700 people attended 46 Popular Assemblies to amplify the voice of local people**
- **Over 100 community leaders, activists and practitioners signed up as members of the Community Practitioners Network (CPN) from across the UK**
- **Over 45 past Webinars on our Library Catalogue free for CPN Members to access**
## **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:
- 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.
## **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:
- 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
## **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:
- 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 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