**Charity number: 1185655**
## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
**(A Charitable Incorporated Organisation)**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2020**
## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
## **(A Charitable Incorporated Organisation)**
|**CONTENTS**||
|---|---|
||Page|
|**Reference and Administrative Details of the Organisation, its Trustees and Advisers**|2|
|**Trustees Report**|3 - 6|
|**Independent Examiner’s Report**|7 - 8|
|**Statement of Financial Activities**|9|
|**Balance Sheet**|10 - 11|
|**Notes to the Financial Statements**|12 - 17|
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
# **(A Charitable Incorporated Organisation)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE ORGANISATION, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 NOVEMBER 2020**
The name of the charity is Ross-on-Wye Community Development Trust. The Trust has established a scheme known as Ross Good Neighbours.
## **Trustees**
Dr Simon Lennane Melvin Reynolds Jane Roberts Edmund John O'Driscoll Dennis Humble Jane Mainey Christopher Barron
appointed on incorporation appointed on incorporation appointed on incorporation appointed by Ross Town Council 24[th] Oct 2019 elected by Trustees 16[th] Jan 2020 elected by Trustees 6[th] Aug 2020 elected by Trustees 5th November 2020
## **Charity registered number**
1185655
## **Registered office**
Ross-on-Wye Town Council The Corn Exchange 7 High Street Ross-on-Wye Herefordshire HR9 5HL
## **Principal operating office**
Edde Cross House Edde Cross Street Ross-on-Wye Herefordshire HR9 7BZ
## **Independent examiners**
Thorne & Co 1 St Mary's St Ross-on-Wye Herefordshire HR9 5HT
## **Body corporate**
Ross Town Council, as a Corporate Body, have the right to appoint one Trustee. At the time of completion of this report the following were Ross Town Councillors:
Cllr. Chris Bartrum Cllr. Simeon Cole Cllr. Phillip Cutter Cllr. Dan Ciolte Cllr. Katie Fowler Cllr. Ian Gumm Cllr. Winder John Cllr. Rebecca Johnston Cllr. Daniel Lister Cllr. Ed O'Driscoll Cllr. Beverley Pope Cllr. David Ravenscroft Cllr. Jane Roberts Cllr. Louis Stark Cllr. Paul Symonds Cllr. Robert Taylor Cllr. Julian Utting
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
## **(A Charitable Incorporated Organisation)**
## **TRUSTEES’ REPORT FOR THE YEAR ENDED 30 NOVEMBER 2020**
## **Activities prior to Incorporation**
Some Trustees started regular meetings, together with other interested individuals, in June 2018 in order to establish a new organisation in Ross-on-Wye with the dual objectives of:
1. promoting community resilience through volunteering, and
2. facilitating voluntary action in Ross by facilitating networking between existing voluntary organisations.
An application to the Charity Commission for registration as a Charitable Incorporated Organisation (CIO) was submitted in March 2019. In May 2019, the Trust and its proposed Good Neighbour scheme for the town was adopted as the Mayoral project for 2019/20 by the incoming Mayor of Ross and nominated initial Trustee, Cllr. Jane Roberts.
The Trust’s activities prior to incorporation included a Big Picnic event in June 2019, as part of the UK-wide Great Get Together, and a leaflet drop through the 5000 Ross letterboxes as part of recruitment drive for volunteer Neighbourhood buddies. In September 2019, a meeting was held for voluntary groups in Ross, and the suggestions of future networking possibilities was wellreceived. Some fund-raising activities were run under the auspices of Ross Town Council’s Mayor’s Charity Fund.
Ross-on-Wye Community Development Trust (Ross CDT) was incorporated as a CIO by the Charity Commission on 7[th] October 2019. The report below relates to the period between incorporation and the end of the Charity’s first accounting period on 30[th] November 2020.
## **Objectives and Activities**
## _Objectives_
The objectives of the CIO are promoting the efficiency and effectiveness of charities and the effective use of charitable resources for the benefit of the public in Ross-on-Wye and surrounding parishes by any means as the trustees in their discretion shall determine, provided always that such promotion has the goal of providing charitable services or relief to the residents of Ross-on-Wye and that any private benefit arising is solely incidental.
## _Activities_
Ross CDT promotes voluntary action in Ross-on-Wye by:
1. networking with other charities and groups
2. working with statutory services help them work more effectively with voluntary groups
3. providing advice, training and support to groups
4. developing projects to meet identified needs
5. developing the capacity and skills of volunteers.
In the Achievements and Performance section below, we will set out how we have moved forward on each of these areas of activity during the review period.
## _Public Benefit_
The Trustees seek to ensure that the activities of the CIO meet ‘Public Benefit tests in accordance with the Charity Commission guidance. In particular, the Trustees have regard to the Objectives of
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the CIO, as set out in the Constitution, and how proposed activities will further these. Trustees also judge proposed activities in line with the requirement that they should be beneficial to the public, or a sufficient section of the public.
The Trustees, having reviewed the objectives and activities of the Trust and, having given due consideration to Charity Commission Guidance on public benefit, are satisfied that the Trust’s business is properly conducted for the public benefit.
## **Achievements and Performance**
The Covid-19 pandemic has fundamentally disrupted the plans that were in place at the time of incorporation. Some areas of activity, such as networking with and support for voluntary groups in Ross, have had to be scaled back. Others, such as the introduction of a Good Neighbour Scheme, had to be rapidly accelerated as Ross CDT took a leading role in coordinating the voluntary sector’s response to the March 2020 lockdown.
## _1. networking with other charities and groups_
During the review period there has been one further meeting, in December 2019, of voluntary groups, and it was intended that these should continue on a quarterly basis. The March event was cancelled due to Covid and a majority of the groups canvassed did not think that an online meeting would be useful. There have been regular email bulletins sent to groups. The number of groups in membership of the CDT at the end of November was 4, and a further 45 are on the mailing list. Several local groups have contributed copy to the newsletter Ross Neighbourhood News which has now had three editions delivered to every letterbox in the town.
The Trust worked closely with several other groups during and after the lockdown. Ross Baptists allowed us the use of their premises at the Venue as a base for our grocery delivery operation. Ross Lions and Ross Rotary Club provided the coordination and some volunteers for prescription delivery, with RossCDT providing volunteers also. The Trust ran a phone befriending service during lockdown and this has now been successfully transferred to the local Age UK branch.
## 2. _working with statutory services help them work more effectively with voluntary groups_
From its foundation more than two years ago, we have been fortunate that our Trustee Dr Simon Lennane has facilitated excellent co-working with the Primary Care Network (PCN) for South Herefordshire. This has involved regular attendance at steering group meetings of the Social Prescribing Practitioner, resulting in referrals into voluntary work in some cases. A community oximeter library was established in July 2020, allowing remote monitoring of oxygen levels by respiratory and other patients by GP practices. 20 oximeters are available for loan in Ross and surrounding parishes.
During the year the CDT has worked successfully with Herefordshire Council (HC) on its Talk Community project, establishing the Neighbourhood Buddy network as a Talk Community Hub. The Trust has also worked with HC Adult and Social Care on meeting the needs of various of their service users in Ross.
During the pandemic we worked closely with Ross Town Council to respond to community needs in the town and are grateful for the Council’s strong support for the Trust.
The Trust supported the NHS by working with the local pharmacies to make 1922 prescription deliveries to those shielding during lockdown.
Post-lockdown, the RossCDT Helpline has bridged the digital divide between offline residents and HC online services, such as ordering library books, garden waste sacks and booking appointments for the recycling centre.
In October and November 2020 two Question & Answer events were held on the Trust’s Facebook page allow the PCN and HC to promote public health messaging and answer queries from the public.
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## 3. _providing advice, training and support to groups_
Due to the changing priorities of the Trust and its partner organisations post-Covid, there has been less progress on this activity than was anticipated at the time of incorporation. However, the Trust is in the process of applying to the Disclosure and Barring Service (DBS) to become an umbrella organisation, able to offer a cost-effective DBS service to its member groups.
One charity (Ross Educational Foundation) now has a webpage and online form hosted on the RossCDT site.
## 4. _developing projects to meet identified needs_
Ross Good Neighbours was the first project planned by Ross CDT and was due to be launched in April 2020. The imposition of lockdown at the end of March resulted in the cancellation of the official launch and the accelerated introduction of the scheme, albeit in a rather different form to that which had been originally envisaged.
In late March and April 6000 leaflets were delivered in Ross and surrounding parishes, offering help during lockdown with befriending, shopping, pet care and asking for volunteers to help. The response from a call for volunteers resulted in very large numbers of responses in Ross and surrounding areas. Over 400 volunteers have registered at some time during the last year. Teams were established to organise their efforts: shopping, helpline, prescription delivery, oximeter library, pet care. As lockdown ended, a grant from Hereford Freemasons enabled the Trust to run a successful campaign promoting face mask use in shops and public spaces.
The rapid increase in activity meant the Trust needed urgently so establish an internal infrastructure to support its service delivery. Again, this was done mostly using volunteers in teams (volunteer coordination, communications, fundraising, payments), although the Trust was grateful for a grant of £10,000 from Ross Town Council which allowed the employment of a part-time Administration & Finance Officer.
During the year, the Trust was responsible for:
- 869 shopping deliveries to 178 isolating, shielding or vulnerable households
- Befriending calls to 57 local people
- Answering around 1600 calls and emails through our Helpline
- 1922 prescription deliveries
## _5. developing the capacity and skills of volunteers_
Training of volunteer buddies started with face-to-face sessions in the winter of 2019/20. These ceased on lockdown and from September 2020 have been offered mainly online. By the end of November 2020, 22 buddies had been fully trained in safeguarding, signposting and buddy systems and procedures. 9 were partially trained.
## **Financial Review**
Reserves Policy
The Trustees have agreed a policy to establish reserve funds equivalent to 6 months operating costs. Currently this is estimated to be £10,000. Existing unrestricted funds amount to £17,517 and therefore the Trust has adequate operating reserves at the time of this report.
Funding and financial performance
The majority of the financial activity during the past year was related to the provision of groceries, throughout the Ross area, during the Covid 19 lockdowns.
The Trust was in receipt of a number of grants that supported the general Covid 19 related activities of the Trust.
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## **Structure, Governance and Management**
Ross CDT is a Charitable Incorporated Organisation. It has a constitution which is available on the website, based on the model Charity commission constitution for CIOs.
The maximum number of Trustees is eight, seven elected and one appointed by Ross Town Council (Cllr. Ed O’Driscoll).
Three trustees were in place at incorporation. Since then, Cllr O’Driscoll was appointed at the nomination of Ross Town Council and the Board of Trustees has recruited three more to fill areas where expertise is needed, making a total of seven.
The six non-Town Council trustees will each retire at the first AGM in February 2021 but will be eligible to stand for re-election by the membership. At subsequent AGMs one third of elected Trustees will retire each time.
This report was approved by the Trustees, on 04 February 2021 and signed on their behalf by:
**J Roberts Chair**
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
# **(A Charitable Incorporated Organisation)**
## **INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 30 NOVEMBER 2020**
## **Independent Examiner’s Report**
## **To the Trustees of Ross-on-Wye Community Development Trust**
## **On the unaudited accounts for the financial year ended 30 November 2020**
I report on the accounts of **Ross-on-Wye Community Development Trust** for the **financial year ended 30 November 2020,** which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
## **Respective responsibilities of Trustees and examiner**
The charity's Trustees are responsible for the preparation of the accounts. The charity's Trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act
- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.
## **Independent examiners' statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with s386 and 387 of the Companies Act 2006; and
- - to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the 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)
have not been met; or
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2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
Edward Richards Thorne & Co. Accountants 1 St. Mary's Street, Ross-on-Wye HR9 5HT
Date: 05 February 2021
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
## **(A Charitable Incorporated Organisation)**
## **STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2020**
|**Note**
**Income from:**
Donations
2
Charitable activities
3
**Total income**
**Expenditure on:**
Charitable activities
4
**Total expenditure**
**Net income**
**Total funds carried forward**|**Unrestricted**
**funds**
**2020**
**£**
**24,754**
**27,976**
**52,730**
**35,335**
**35,335**
**17,395**
**17,395**|**Restricted**
**funds**
**2020**
**£**
**14,500**
**14,500**
**9,300**
**9,300**
**5,200**
**5,200**|**Total**
**funds**
**2020**
**£**
**39,254**
**27,976**|
|---|---|---|---|
||||**67,230**|
||||**44,635**|
||||**44,635**|
||||**22,595**|
||||**22,595**|
The notes on pages 12 to 17 form part of these financial statements.
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
## **(A Charitable Incorporated Organisation)**
## **BALANCE SHEET AS AT 30 NOVEMBER 2020**
|**Note**
**Fixed Assets**
Tangible assets
9
**Current Assets**
Stocks
10
Debtors
11
Cash at bank and in hand
**Creditors:**amounts falling due within one year
12
**Net current assets**
**Net assets**
**Charity Funds**
Restricted funds
13
Unrestricted funds
13
**Total funds**|**£**
**104**
**58**
**22,618**|**2020**
**£**
**0**
**22,295**|
|---|---|---|
||**22,780**
**(485)**||
||||
|||**22,295**|
|||**5,200**
**17,095**|
|||**22,295**|
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
# **(A Charitable Incorporated Organisation)**
## **BALANCE SHEET (continued) AS AT 30 NOVEMBER 2020**
The financial statements were approved and authorised for issue by the Trustees on 04 February 2021 and signed on their behalf, by:
## **J Roberts**
## **Chair**
**C Barron Treasurer**
The notes on pages 12 to 17 form part of these financial statements.
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2020**
## **1. Accounting Policies**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP FRS 102) (effective 1 January 2019).
Ross-on-Wye Community Development Trust meets the definition of a public benefit entity.
## **1.2 Going concern**
The Trustees have reviewed the current financial status and operations supported by the Trust and are satisfied that there are no reasons why the Trust cannot continue as a going concern.
## **1.3 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.
Donated goods or services are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the item by the charity is probable and that economic benefit can be measured reliably.
Donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of donation.
## **1.4 Expenditure**
Expenditure is recognised once there is a legal 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.
Charitable activities and Governance costs are costs incurred on the charity’s operations including support costs and costs relating to the governance of the charity apportioned to charitable activities.
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
# **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2020**
## **1.5 Tangible fixed assets and depreciation**
All assets costing more than £500 are capitalised.
Fixed assets are deprecated over 3 years on a straight-line basis.
## **1.6 Stocks**
Stocks are valued at resale value. Cost includes all direct costs.
## **1.7 Debtors**
Debtors are recognised at the settlement amount.
## **1.8 Cash at Bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid deposits held in banks and similar accounts.
## **1.9 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.
## **1.10 Financial instruments**
The charity only has financial assets and financial liabilities that qualify as basic financial instruments.
## **1.11 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 year.
## **1.12 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in order to further the objectives of the charity.
Restricted funds are funds which have been raised for specific purposes. The aim and use of each fund is set out in the notes to the financial statements.
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2020**
## **2. Income from donations**
||**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|
||**funds**|**funds**|**funds**|
||**2020**|**2020**|**2020**|
||**£**|**£**|**£**|
|Donations|**24,754**|**14,500**|**39,254**|
- £1,470 included within Donations is in respect of donated goods and services
## **3. Income from charitable activities**
|Core activities
Misc income|**Unrestricted**
**funds**
**2020**
**£**
**27,726**
**250**
**27,976**|**Restricted**
**funds**
**2020**
**£**
**-**
**-**
**-**|**Total**
**funds**
**2020**
**£**
**27,726**
**250**|
|---|---|---|---|
||||**27,976**|
## **4. Expenditure on charitable activities**
|Core activities
Project: Gloucester Road Wall|**Unrestricted**
**funds**
**2020**
**£**
**35,335**
**-**
**35,335**|**Restricted**
**funds**
**2020**
**£**
**8,886**
**414**
**9,300**|**Total**
**funds**
**2020**
**£**
**44,221**
**414**|
|---|---|---|---|
||||**44,635**|
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2020**
## **5. Support costs**
|**Basis of**
**Allocation**
Staff costs
Activity
Office expenses
Activity
Insurance
Activity|**Support**
**costs**
**£**
**7,386**
**1,216**
**382**
**8,984**|**Governance**
**costs**
**£**
**-**
**-**
**-**
**-**|**Total**
**2020**
**£**
**7,386**
**1,216**
**382**|
|---|---|---|---|
||||**8,984**|
## **6. Independent Examiner’s remuneration**
The fee for Thorne & Co to act as Independent Examiners, for FY 2019/20, was £250 +VAT.
## **7. Staff costs**
Staff costs were as follows:
|Wages and salaries
Social security costs
Pension costs|**2020**
**£**
**7,107**
**66**
**213**|
|---|---|
||**7,386**|
The number of persons employed by the charity during the year was as follows:
**2020 No. 1**
There were no employees whose annual remuneration was £60,000 or more.
## **8. Trustees’ remuneration**
No remunerations were paid to any trustee.
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2020**
## **9. Tangible fixed assets**
The trust has no tangible fixed assets. The charity does own a laptop and mobile phone, both of which have discounted to zero value during the year.
## **10. Stocks**
|Stock - Green Sacks
**ebtors**
Accrued income|**2020**
**£**
**104**|
|---|---|
||**2020**
**£**
**58**|
## **11. Debtors**
## **12. Creditors: Amounts falling due within one year**
|Trade creditors
Accruals|**2020**
**£**
**(17)**
**502**|
|---|---|
||**485**|
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## **ROSS-ON-WYE COMMUNITY DEVELOPMENT TRUST**
## **(A Charitable Incorporated Organisation)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2020**
## **13. Statement of funds**
|**Unrestricted funds**
General funds
Donated Goods and services
Total unrestricted funds
**Restricted funds**
Newsletter
Gloucester Road Wall
Admin & Finance Officer
Face Masks
Total restricted funds
Total of funds|**Income**
**£**
**51,260**
**1,470**
**52,730**
**1,100**
**3,000**
**10,000**
**400**
**14,500**
**67,230**|**Expenditure**
**£**
**(34,165)**
**(1,470)**
**(35,635)**
**(1,100)**
**(414)**
**(7,386)**
**(400)**
**(9,300)**
**(44,635)**|**Balance at**
**30 November**
**2020**
**£**
**17,095**
**-**|
|---|---|---|---|
||||**17,095**|
||||**-**
**2,586**
**2,614**
**-**|
||||**5,200**|
||||**22,295**|
## **14. Grants**
During the year the charity received the following grants designated for specific purposes, identified as restricted funds:
Ross Town Council: £10,000 for the employment of a finance and administration officer to help with the charity’s operations. Also £500 for the printing of newsletters.
Masonic Charitable Foundation: £600 for the printing of newsletters and £400 for the purchase of Facemasks for the public in Ross-on-Wye.
Herefordshire Council: £3,000 for the cost of rebuilding a fallen wall on Gloucester Road.
The charity also received grants from the following organisations to help fund the charity’s core activity (Ross Good Neighbours) and with their efforts during the Covid-19 pandemic. These grants have been recognised as unrestricted.
Ross Lions Club Harrison Clark Charity Herefordshire Community Foundation Eveson Trust National Lottery
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