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2024-12-31-accounts

Charity Commissions’ Chairman’s Report: year end 2024

Charity : Community Action TrustUk/Zim Date : 1[st] July 2025

Structure:

UK :

Community Action Trust is registered in England and Wales and has its trustees and main volunteer group based in the UK. The Board of Trustees consists of the following:

Zimbabwe:

The charity’s help and focus group is in Zimbabwe and has volunteers who are based in Zimbabwe who help with the registration of the beneficiaries, distribution of the charity’s donations, coordination of all local logistics, donations, volunteering, and also work with the trustees in the UK to run fundraising efforts in Zimbabwe and any potential local donations.

Financial Report:

In keeping with the requirements of the Charity Commission for England and Wales, as well as in line with Community Action Trust’s mandate, our Financial Accounts will be made available to any interested persons and will be submitted to the Charity Commission.

Beneficiaries :

The support offered is in the form of facilitation of doctor prescribed medication, mobility aid equipment, and monthly living sustenance groceries.

Community Action Trust is currently supporting:

Fundraising efforts: 2024

Loading and packing of the container in the UK was carried out by members of Rotary Cotswold Tyndale and Rotary Bristol, and some patrons and volunteers.

Conclusion :

Chairman Tracey Jane Bell would like to thank the Board and all the members of the various groups in the UK, Zimbabwe and Australia for all their hard work and continued support and dedication. The continued efforts and help of all the patrons and volunteers is always appreciated and is beyond measure of the value this provides to the vulnerable elderly, disadvantaged youths and vulnerable children with special needs in communities in Zimbabwe. We continue to seek donations from the corporate world and from the public and we have a long way to go.

COMMUNITY ACTION TRUST

(UK Registration No. 1183951)

MANAGEMENT ACCOUNTS as at 31st December 2024

CONTENTS

Accounting Officer's Report Income Statement Balance Sheet

The annual financial statements set out on pages 2 to 3 were approved and signed by the member on 23rd October 2025.

______ TJ Bell

COMMUNITY ACTION TRUST

INCOME STATEMENT for 31st December 2023

Notes
INCOME
EXPENDITURE
Accounting Officer's fees
Bank charges
Communications
Courier Fees
Depreciation
Directors Remuneration
Entertainment
Equipment rental
Fuel
Fund Raising expenses
Licences, insurance and levies
Lease charges
Maintenance and cleaning
Motor expenses
Printing & Reproduction
Projects
Salaries and wages
Shipping
2025
2024
R
R
49,032
32,041
2025
2024
R
R
49,032
32,041
51,618
43,541
-
150
.
-
-
-
-
-
-
-
-
-
-
-
-
43,504
-
7,964
-
135
540
-
-
-
-
-
100
-
174
-
-
-
150
42,442
-
-
Stationery
Subscriptions
Travelling and Entertainment
-
-
-
-
-
-
NET (LOSS)/PROFIT for the year
Taxation
NET (LOSS)/INCOME after taxation
ACCUMULATED INCOME beginning of year
ACCUMULATED INCOME end of year
(2,586)
(11,500)
-
-
(2,586)
(11,500)
-
-
(2,586)
(11,500)

COMMUNITY ACTION TRUST

BALANCE SHEET as at 31st December 2024

Notes
FUNDS EMPLOYED
CAPITAL AND RESERVES'
SHAREHOLDERS CONTRIBUTION'
UNRESTRICTED NET ASSETS
LOSS FOR THE YEAR
EMPLOYMENT OF FUNDS
PROPERTY, PLANT AND EQUIPMENT
NET CURRENT (LIABILITIES)/ASSETS
CURRENT ASSETS
Accounts receivable
Cash and cash equivalents
2025
2024
R
R
5,014
16,514
-2,586
-11,500
2,428
5,014
-
-
2,428
5,014
2,428
5,014
2,428
5,014

COMMUNITY ACTION TRUST

NOTES TO THE FINANCIAL STATEMENTS as at 31st December 2024

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2025
R
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1. ACCOUNTING POLICY

The financial statements are prepared on the historical cost basis and incorporate the following principal accounting policies, which are consistent with the previous year.

1.1 REVENUE RECOGNITION

Sales revenue is recognised when the sale which gives rise to this revenue takes place.

1.2 BORROWING COSTS

Borrowing costs are recognised as an expense when incurred.

1.3 DEFERRED TAXATION

Deferred taxation is calculated on the comprehensive basis using the liability method. This represents the tax asset/liability on timing differences between reported profit and taxable income. Debit deferred taxation is only raised when recoverability is assured.

1.4 PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are depreciated on the straight line basis over their anticipated useful lives. The rates of depreciation for each class of asset are:

- Computer equipment 20%
- Furniture and fittings 20%
- Machinery 14%

COMMUNITY ACTION TRUST

NOTES TO THE FINANCIAL STATEMENTS as at 31st December 2024

1.5 INVESTMENT PROPERTIES

1.6 LEASED ASSETS

  1. TAXATION Current year charge

Effective tax rate

  1. MEMBER'S CONTRIBUTION

TJ Bell

  1. MEMBER'S LOAN

TJ Bell

  1. LONG TERM LIABILITIES Instalment sale agreements Less: Current portion included in current liabilities

The loan is unsecured, is interest free and has no specified terms for repayment.

  1. PROPERTY, PLANT AND EQUIPMENT

  2. TAXATION PAID

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name COMMUNITY ACTION TRUST members of On accounts for the year 2024 Charity no 1183951 ended (if any) Set out on pages Accounting Officers Report, page 1 Income Statement, page 2 Balance Sheet, page 3 (remember to include the page numbers of additional sheets)

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: MBK Date: 23[th] October 2025

Name: Mureeda Kara Relevant professional Institute of Accounting and Administration (IAC) qualification(s) or body (if any): Address: 56D Ravenscraig Road Walmer Estate, Cape Town Western Cape, South Africa

1

October 2018

IER

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2

October 2018

IER