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2024-03-31-accounts

Charity no. 1189373

Active Impact CIO Report and Unaudited Financial Statements

31 March 2024

Active Impact CIO

Reference and administrative details

For theyear ended 31 March 2024 For theyear ended 31 March 2024
Charity number 1189373
Registered office Unit 16
Highnam Business Centre
Newent Road
Highnam
Gloucester
GL2 8DN
Trustees The trustees who served during the year and up to the date of this
report were as follows:
Alison John Chair
Roger Bushell resigned 19 October 2023
Agnieszka Pasek
Victoria Livingstone-Thompson Safeguarding Trustee
Emily Williams appointed 19 October 2023
Chief executive officer Nicole Hastie
Bankers Co-operative Bank Plc
PO Box 150
Skelmersdale
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Active Impact CIO

Report of the trustees

For the year ended 31 March 2024

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

1 Structure, governance and management 1.1 Type of governing document

Constitution – based on the Charity Commission’s model governing document for Foundation Charitable Incorporated Organisations, i.e. where the trustees are the only members of the charity. The organisation converted from a Community Interest Company (CIC) on 6 May 2020 to become a registered Charitable Incorporated Organisation (CIO). Its governing document is its constitution dated from the time of its conversion.

1.2 Charitable objects

Such purposes as are exclusively charitable for the public benefit as the trustees shall see fit in particular: The relief of those in need by reason of disability, in particular but not exclusively, by working with them, their families, volunteers and agencies which support them.

1.3 Trustee selection methods

Active Impact CIO must have a minimum of three trustees. New trustees are appointed on the basis of their skills, knowledge and experience in related work. The charity aims to ensure a mix of disabled and non-disabled trustees are on the board at all times. Any new trustee of Active Impact CIO is appointed for a term of up to 3 years by resolution of the current trustees.

Before taking up their appointment, prospective trustees meet with the chair of trustees and/or senior staff and are offered the opportunity to attend up to 3 trustees board meetings as observers prior to being approved as a trustee by the existing board. Prior to their appointment they will receive a trustee pack containing information about the organisation and Charity Commission handouts outlining their duties as trustees. Once they are appointed they will be given access to copies of minutes and accounts of previous meetings and undergo an induction covering current projects of the organisation by a senior member of staff.

1.4 Organisational structure

The running of the charity is overseen by its board of trustees but the day to day operations are led by the CEO who reports to the board at quarterly meetings and as needed in between.

1.5 Risk management

The trustees meet four times a year with at least four meetings including a full financial review of management accounts. At trustees meetings the board discuss any potential risks, which may affect the organisation and the delivery of work programmes are assessed and any actions required minuted. This includes reviewing the reserves target, to ensure the charity has funds to continue projects should income at any time be radically reduced, and reviewing project spends and overhead costs.

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Active Impact CIO

Report of the trustees

For the year ended 31 March 2024

2 Activities, achievements and performance 2.1 Statutory declaration

The Trustees confirm that in setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set to ensure increased opportunities for disabled people to be included in their local communities and participate in activities they choose for themselves.

2.2 Overview (Executive summary)

Active Impact CIO exists to develop, promote and support activities which advance opportunities for disabled people to be included in activities carried out within the wider community by working with them, their families, volunteers and agencies which support them.

We champion inclusion by influencing, challenging, and helping local authorities, public institutions and other organisations to think strategically about the need to welcome and include disabled people of all ages within activities and opportunities in their local communities.

2023-24 saw us delivering the second year of our main contract for Inclusion Support for Short Breaks on behalf of Gloucestershire County Council. We have continued to engage in other projects which enhance our short breaks work and widen our reach through the organisational development support, training, networking and raising the profile of inclusive practice among activity providers in Gloucestershire. Our other grant funded and contracted work has supported the ’Holiday Activities and Food’ programme, ‘You’re Welcome Gloucestershire’ and ‘Neurodiversity Network’ projects.

Our exciting range of inclusive short breaks continues to grow through the ‘Of Course We Can’ programme with new partners joining the more flexible grant programme. We have maintained our other outreach support services including the Inclusion Needs You Training Programme and the Aiming High Network. We continue in a mutually beneficial relationship with the Gloucestershire Parent Carer Forum through an SLA that provides them with finance and development support and shares the costs of our premises with their organisation.

2.3 Activities, achievements and performance breakdown Short Breaks Inclusion Support

In the second year of our Short Breaks Contract with GCC we have supported general/universal children’s activity providers to welcome and include more disabled children through our training, network and development support and our grant funded ‘Of Course We Can’(OCWC) inclusive short breaks programme.

Our Development Programme Manager has embedded the new rolling, more responsive programme model which has resulted in increased engagement from families and providers, and much higher numbers of young people accessing opportunities. This has created an opportunity to widen the reach of our Short Breaks work to meet this demand. Consequently, a new post of Short Breaks Programme Co-ordinator has been created to help manage the increase in demand for organisational support and information, as well as enabling increased levels of contact with strategic partners across the county.

3

Active Impact CIO

Report of the trustees

For the year ended 31 March 2024

Between April 23 and March 24, Active Impact agreed and awarded grants to 12 activity providers to enable a rich, exciting programme of 33 short break ‘events’. This has provided short break opportunities for 200 individual children and young people aged 0-25 years. Across the whole programme this represents 547 short breaks spaces, including 68 spaces for non-disabled participants, commonly siblings, neighbours or best friends ensuring disabled children can access inclusive opportunities alongside their non-disabled peers. This represents a 30% increase in the number of individual children we supported last year (154 children/young people in 22-23, 200 in 2324), and an 87% increase in the number of spaces provided (293 spaces in 22-23, 547 spaces in 2324).

The OCWC Programme also provided opportunities for families of disabled children to enjoy activities together by removing barriers to participation. These included: 35 families receiving tickets to attend Wychwood Festival in June 2023 and the provision of a Mobiloo Changing Places Toilet and a Sensory Tent Chill Out Space for anyone needing a break from the busy festival atmosphere; a grant support a Changing Place Toilet and accessible craft and drama workshops at ‘HappyFest’ a one day inclusive music festival hosted by Art Shape and Aiming Up in Cheltenham; three ‘family days on the farm’ with Greenwoods Therapeutic Horticulture.

In 22-23 we piloted providing grants for activities that take place in the evenings as well as weekends and holidays which enabled a much wider range of providers to get involved. This proved very successful and has meant that in 23-24 we supported 12 providers with grants compared to 10 active partner organisations in 22-23, with another three organisations starting delivery in Summer 24. This increase is also due to us dedicating more resource to providing intensive development work to support the three newest providers, who would have found it difficult to put some elements of necessary inclusive practice in place without both our support time and the OCWC grants.

Feedback from OCWC Partners about the ‘support and challenge’ inclusive development work we provide:

“The team at AI, have been incredibly supportive throughout the process and happy to share their experiences and examples of good practice and paperwork to ensure our events are as successful as possible." - Bloodhound Education .

“The most helpful aspects of Active Impact's role in supporting OCWC partners [have been] feeling supported as a lone provider; having monies to provide the right training for people; gaining knowledge from Active Impact’s brilliant training." - Acting Up.

Many of our OCWC providers also deliver opportunities available more widely to the general public. This means that their OCWC work can act as a supported ‘gateway’ into the organisation. Recently added partners include Spiral Dance from Cirencester and Move More from Cheltenham, who have historically provided community-based opportunities in geographical cold spots. All partners agree to provide inclusive opportunities, meaning that wherever possible, disabled and non-disabled children and young people take part alongside each other.

Feedback from children and young people attending OCWC short breaks:

“My first time away from the family and it was a great success for me, I’d do it again.” - Creative Sustainability event.

“I love coming here – I feel like I belong!” “I can be me!” - K Dance event.

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Active Impact CIO

Report of the trustees

For the year ended 31 March 2024

“Making the cars was fun and testing them to make them go faster.” It was great we could take our projects home.” - Bloodhound Education.

“I am really enjoying the show, its great to be singing and it's really helped improve my confidence.”

Feedback from families of children and young people attending OCWC short breaks:

“When I asked both my daughters how their first Move More session went and they were both buzzing with excitement of what they had done. My eldest daughter who is disabled said she enjoyed Move More because she was able to do lots with all the kids at camp and not separated off because of her k frame.”

“Acting Up’s (OCWC partner) personal touch is second to none. My daughter has done other similar groups where there is nothing like the communication we receive here. I always feel well informed by Emily, and it seems although sessions are tailored to suit individual students, yet she has nearly 50 of them. I don’t know how she does it.”

“M can’t communicate why he likes coming, he finds that too difficult. However, when we come to the sessions I see a different child. M enjoys using the equipment and creating different ‘toys’ and how they work with speed. M is more resilient and willing to try different options rather than giving up after one attempt. He doesn’t normally speak to others when out but has talked to peers as he has gained confidence, as the sessions are smaller and not overwhelming for him.” - Bloodhound Education event.

“The class is really great for including all of the children’s abilities and interests. Everyone appears to have a great time. The class is structured but flexible and the team seem to draw on what they enjoy each time. The teaching team are always happy and friendly and really get stuck in with the children. P has a great time every week and talks about it most days. Sometimes he counts down the days until 'dancing with Katharine'.” - K Dance event.

“There is such a lack of inclusion and support for children like X (my child) it’s honestly meant so much to us to be able to both access this support through the holidays so that we could continue to work and most importantly give X (my child) the same opportunity, with extra support, as her neurotypical peers - really fantastic what you have done and I really hope you can continue to access the support through the council for this to continue.”

We have identified that our Short Breaks work has enormous potential, both within and in addition to our contracted work with Gloucestershire County Council. We are exploring ways in which we can increase efficiencies across the OCWC programme, invest in outreach to potential partners, and build as much sustainability as possible into our partnership working with activity providers.

With this in mind, we published our inaugural “Guide to Short Breaks: Gloucestershire in Spring 2023, which pulls together Short Breaks information from across the county and across sectors, and allows professionals, families and young people alike to find out about short breaks and how to access them. We know that this has been very well received by families, support services and activity providers, and helps share resources and information in a simple and effective way.

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Active Impact CIO

Report of the trustees

For the year ended 31 March 2024

Inclusion training

We have delivered four opportunities for activity providers to take part in our ‘Inclusion Needs You’ training programme, one of these in partnership Cotswold Youth Network supported by National Lottery funding. We deliver these sessions in a variety of locations across Gloucestershire to ensure we are accessible for organisations in more rural areas as well as the urban centre of the county. Locations this year included Cirencester and Berkeley. We also provided two ‘How to be Autism Inclusive’ sessions in partnership with a specialist neurodivergent trainer and an ‘Inclusive Communication with Learning Disabled Young People’ training in partnership with The Orchard Trust.

Feedback from training attendees:

“It’s the start of a journey, but I’m on board!”

“Really informative and interactive. Great facilitation and great group of attendees. Lived Experience is so valuable and really makes training more real.”

“I am more confident about my own practices and it has given me the confidence to improve my knowledge and I will certainly be applying what I have learned to my sessions in the future.”

“An extremely insightful course. I enjoyed their first-hand experiences and it helped me go away and adapt my sessions further.”

“It’s an amazing opportunity to speak and ask questions to those with lived experience/diagnosis [from our Autism Inclusive Training]”

You’re Welcome Gloucestershire

You’re Welcome Gloucestershire (YW) is an inclusive online activity finder for disabled and nondisabled people in Gloucestershire. Our Inclusion Development Team use this platform to actively engage with local activity and venue providers to support their awareness and confidence in being inclusive of disabled people. They are doing this by providing inclusion support which includes encouraging organisations to create listings on You’re Welcome with clear, helpful accessibility and general information, making it easier for disabled people to identify suitable opportunities that can meet their specific requirements.

We launched an updated version of the website that is more user friendly and have seen an increase in interest since it went live. YW Gloucestershire now has over 210 local organisations signed up to the Directory. Since the relaunch the average number of upcoming events listed at any time has increased and in March 2024 was displaying over 50 events. We now have over 220 regular/long term ‘things to do’ listings from a wide range of activities such as outdoor pursuits, arts and crafts, sports, theatres, music, food and drink, social interest groups, children’s activities and wellbeing opportunities.

Feedback from attendees:

“Thank you for your time today. It was incredibly helpful.”

“It was lovely to meet you yesterday thank you for coming to speak with us.”

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Active Impact CIO

Report of the trustees

For the year ended 31 March 2024

Holiday Activities and Food programme (HAF) Inclusion Support

We continue to deliver training to HAF providers for both general staff and group leaders and we sit on the HAF Steering Group providing strategic guidance on inclusive practice across the HAF programme.

Neurodiversity Network Manager

Our work to develop a user led Neurodiversity Network for community organisations and activity providers is jointly commissioned by Gloucestershire County Council and the Gloucestershire Integrated Care Board (NHS). The Network Coordinator has been in post around 9 months and in that time has formed positive connections with others with lived experience of neurodiversity and a network of providers and services committed to being more inclusive of neurodivergent people. The Network has successful hosted a series of listening events to ensure the views of neurodivergent people are at the heart of the network and the existing skills and experience from providers is enhanced through further support and development. In March 2024 we hosted a Neurodiversity Network Conference attended by over 70 delegates including neurodivergent people with an interest in advocating for better practice, activity providers who are part of the network, collaborating and learning together to improve practice, and representatives from Gloucestershire County Council and the Gloucestershire Integrated Care Board.

Feedback from the Conference:

“It felt so inclusive and gentle, so much nicer than other conferences. Really ideal atmosphere and so considerate of people's needs.”

“Really great and long overdue - much needed.”

Development Work

Gloucestershire Parent Carer Forum remains a close partner and through a Service Level Agreement we continue to assist them to support Parent Carers to advocate for their children to have better access to inclusive services in Gloucestershire that meet families specific requirements and enable their children to engage in education, health and social opportunities with their peers.

2.4 How the public have benefitted

Each of Active Impact’s projects works to ensure there are:

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Active Impact CIO

Report of the trustees

For the year ended 31 March 2024

2.5 Trustee development

The Trustees continue to use the resources on the Charity Commission website to develop their knowledge and skills in leading Active Impact to achieve its charitable aims.

2.6 Looking ahead

We are developing an updated strategic plan for the next three years that will incorporate the wider development work that underpins our charitable vision, with the aim of increasing the scope of our work through new, independent sources of funding. 40% of our funding is expected to continue for at least two years. Our main short breaks contract is due to be retendered when the third year ends in March 2025. There is a possibility of a two year extension, however, we are proactively involved in the impact assessment process and will be active participants in any coproductive work to plan new tenders should this be the result of the impact review.

3 Financial review

3.1 Details of Any Funds Materially in Deficit

The Charity has no funds which are materially in deficit.

3.2 Policy on reserves

The Charity’s policy on reserves is to generate and maintain a balance which is sufficient:

For these purposes the Charity will endeavour to generate and maintain reserves which are sufficient to meet 3 month's running costs, a current target of £47,388. The Charity's general funds are £67,574 at 31 March 2024 and the Charity intends to spend the additional funds above the targeted level to develop organisational capabilities.

3.3 Principal sources of funding and outgoings

Active Impact is primarily funded by contracts or grants for work with supports our charitable aims. This year we have received funding from Gloucestershire County Council, Gloucestershire Integrated Care Board (NHS) and Barnwood Trust.

Over 80% of our funding is used for salaries and other direct costs for charitable activity. Overheads and administration costs and contingency for reserves makes up no more than 20% of outgoings.

Active Impact holds and disburses a large grant on behalf of Gloucestershire County Council as part of our contractual obligations within the Short Breaks Inclusion Development work. The annual grant amount is £75,000 and is entirely designated to ‘grants onwards’ to chosen partner organisations to deliver short breaks. In 2023-24 a late transfer from Gloucestershire County Council of £35,000 from the previous year means the total grant for this work shows as £110,000 for this financial year.

3.3 Remuneration of trustees

All Trustees act in a voluntary capacity and receive no remuneration or other material benefits from their services to the Charity.

Out-of-pocket expenses necessarily and reasonably incurred by Trustees in promoting the purposes of the Charity are reimbursed at cost.

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Active Impact CIO

Report of the trustees

For the year ended 31 March 2024

3.4 Financial status

The charity’s current resources from restricted and unrestricted funds are more than sufficient to meet its outgoings for at least next year.

All the indications are that this will remain the case for the foreseeable future.

3.5 Statutory statements on liabilities

The Trustees declare that:

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity have no liability to contribute to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

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Active Impact CIO

Report of the trustees

For the year ended 31 March 2024

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 10 July 2024 and signed on their behalf by

Victoria Livingstone-Thompson

Victoria Livingstone-Thompson - Trustee

10

Independent examiner's report

To the trustees of

Active Impact CIO

I report to the trustees on my examination of the accounts of Active Impact CIO (the CIO) for the year ended 31 March 2024, which are set out on pages 12 to 25.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

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

Independent examiner’s statement

Since the CIO’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving 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 this report in order to enable a proper understanding of the accounts to be reached.

William Guy Blake

Date: 10 July 2024 William Guy Blake ACA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited

Chartered accountants and statutory auditors 5th Floor Mariner House

62 Prince Street Bristol BS1 4QD

11

Active Impact CIO

Statement of financial activities

For the year ended 31 March 2024

Restricted Unrestricted
Note
£
£
Income from:
Donations and legacies
3
150,025
5,863
Charitable activities
4
-
124,866
Investments
-
1,099
Total income
150,025
131,828
Expenditure on:
Raising funds
-
2,014
Charitable activities
131,948
133,635
Total expenditure
6
131,948
135,649
8
18,077
(3,821)
Reconciliation of funds:
Total funds brought forward
9,832
101,884
Total funds carried forward
27,909
98,063
Net income / (expenditure) and
net movement in funds		 2024
Total
£
155,888
124,866
1,099
281,853
2,014
265,583
267,597
14,256
111,716
125,972		 2023
Total
£
70,489
136,023
219
206,731
2,248
199,321
201,569
5,162
106,554
111,716

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the accounts.

12

Active Impact CIO

Balance sheet

As at 31 March 2024

----- Start of picture text -----
2024 2023
Note £ £ £
Current assets
Debtors 11 2,189 30,053
Cash at bank and in hand 139,476 89,616
141,665 119,669
Liabilities
Creditors: amounts falling due within 1 year 12 15,693 7,953
Net current assets 125,972 111,716
Net assets 13 125,972 111,716
Funds 14
Restricted funds 27,909 9,832
Unrestricted funds
Designated funds 30,489 30,379
General funds 67,574 71,505
Total charity funds 125,972 111,716
----- End of picture text -----

Approved by the trustees on 10 July 2024 and signed on their behalf by

Victoria Livingstone-Thompson

Victoria Livingstone-Thompson - Trustee

13

Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Active Impact CIO 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 note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves and confirmed future funding. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of provision of services per Service Level Agreement is deferred until criteria for income recognition are met.

d) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

e) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

f) Grants payable

Grants which have been authorised and paid are included as expenditure in the Statement of Financial Activities.

14

Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the following basis:

2024 2023
Fundraising 1% 1%
Charitable activities 99% 99%

h) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

i) Cash at bank and in hand

Cash at bank and cash 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.

j) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

k) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

l) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no significant accounting estimates or judgements present in the current or prior period of accounts.

15

Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities
Investment income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
3.
Income from donations and legacies
Donations
Grants
Total income from donations and legacies
Prior period comparative:
Donations
Grants
Total income from donations and legacies
Net income / (expenditure) and
net movement in funds		 Restricted
£
£
67,000
3,489
-
136,023
-
219
67,000
139,731
-
2,248
102,078
97,243
102,078
99,491
(35,078)
40,240
Restricted
£
£
-
1,489
150,025
4,374
150,025
5,863
Restricted
£
£
-
3,489
67,000
-
67,000
3,489
Unrestricted
Unrestricted
Unrestricted		 2023
Total
£
70,489
136,023
219
206,731
2,248
199,321
201,569
5,162
2024
Total
£
1,489
154,399
155,888
2023
Total
£
3,489
67,000
70,489

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Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

4. Income from charitable activities

Gloucestershire County Council
Other service income
Total income from charitable activities
Prior period comparative:
Gloucestershire County Council
Other service income
Total income from charitable activities		 Restricted
£
£
-
105,866
-
19,000
-
124,866
Restricted
£
£
-
122,500
-
13,523
-
136,023
Unrestricted
Unrestricted		 2024
Total
£
105,866
19,000
124,866
2023
Total
£
122,500
13,523
136,023

5. Government grants

The charity receives government grants, defined as funding from Gloucestershire County Council to fund charitable activities. The total value of such grants in the period ending 31 March 2024 was £126,025 (2023: £61,000). There are no unfulfilled conditions or contingencies attaching to these grants.

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Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

6. Total expenditure

Staff costs (note 9)
Grants payable (note 7)
Activity costs
Premises costs
Accountancy and
professional costs
Office costs
IT and website
Training
Workplace accessibility
Travel
Bank fees
Printing, postage and
stationery
Insurance
Sub-total
Allocation of support
and governance costs
Total expenditure		 Raising funds
£
1,707
-
-
-
-
-
-
-
-
-
-
-
-
1,707
307
2,014		 Charitable
activities
£
90,950
89,160
30,929
13,882
-
-
-
-
-
-
-
189
-
225,110
40,473
265,583		 Support and
governance
costs
£
25,104
-
-
-
6,713
1,904
1,544
241
3,700
103
20
-
1,451
40,780
(40,780)
-		 2024 Total
£
117,761
89,160
30,929
13,882
6,713
1,904
1,544
241
3,700
103
20
189
1,451
267,597
-
267,597

Total governance costs were £1,680 (2023: £1,560)

18

Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

6. Total expenditure (prior period comparative)

Staff costs (note 9)
Grants payable (note 7)
Activity costs
Premises costs
Accountancy and
professional costs
Office costs
IT and website
Training
Bank fees
Insurance
Sub-total
Allocation of support
and governance costs
Total expenditure		 Raising funds
£
1,632
-
198
-
-
-
-
-
-
-
1,830
418
2,248		 Charitable
activities
£
76,807
44,646
28,846
12,001
-
-
-
-
-
-
162,300
37,021
199,321		 Support and
governance
costs
£
28,300
-
255
-
4,934
1,400
692
467
39
1,352
37,439
(37,439)
-		 2023 Total
£
106,739
44,646
29,299
12,001
4,934
1,400
692
467
39
1,352
201,569
-
201,569

19

Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

7. Grants payable

During the year, 27 (2023: 22) new grants were awarded to 14 institutions (2023: 13) and nil to individuals (2023: nil) for charitable activities.

Total grants committed to during the year were as follows:

Grants payable to institutions:
Ability Inclusion
Acting Up
ArtShape
ArtSpace
Barnwood Trust
Bloodhound
Cirencester Opportunity Group
Creative Sustainability CIC
Fair Shares Gloucester
Forest Voluntary Action Forum
Greenwoods Therapeutic Horticulture
K Dance (formerly Spiral Dance)
Move More
Music Works
OCWC Stagecoach Gloucestershire
St Roses School
TwoCan Inclusive Theatre Company
Wychwood Festival
Young Gloucestershire
Total grants payable to institutions		 2024
£
-
2,328
10,830
330
-
7,500
4,272
11,146
-
-
6,000
4,050
15,000
7,500
-
7,500
7,347
5,357
-
89,160		 2023
£
3,645
-
3,100
100
1,626
-
-
5,704
1,850
1,850
7,499
2,522
-
7,600
300
-
7,000
-
1,850
44,646

At 31 March 2024 there were no outstanding grants payable (2023: £nil).

8. Net movement in funds This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses
Independent examiners' remuneration:
Independent examination (excluding VAT)
Other services (consultancy)		 2024
£
Nil
Nil
1,500
Nil		 2023
£
Nil
Nil
1,400
75

20

Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

9. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2024
£
114,451
1,362
1,948
117,761		 2023
£
103,320
1,520
1,899
106,739

No employee earned more than £60,000 during the year.

The key management personnel of the charity comprise the Trustees and the Chief Executive Officer. The total employee benefits of the key management personnel were £28,082 (2023: £28,259).

Average head count
Average FTE		 2024
No.
8.25
4.50		 2023
No.
6.42
3.25

10. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

11. Debtors

Trade debtors
Accrued income		 2024
£
1,830
359
2,189		 2023
£
30,053
-
30,053

12. Creditors : amounts due within 1 year

Trade creditors
Accruals
Other taxation and social security		 2024
£
6,712
1,500
7,481
15,693		 2023
£
1,352
1,400
5,201
7,953

21

Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

13. Net assets between funds

Current assets
Current liabilities
Net assets at 31 March 2024
Prior year comparative
Current assets
Current liabilities
Net assets at 31 March 2023		 £
31,211
(3,302)
27,909
£
9,832
-
9,832
Restricted
funds
Restricted
funds		 Designated
funds
£
33,075
(2,586)
30,489
Designated
funds
£
31,504
(1,125)
30,379		 £
77,379
(9,805)
67,574
£
78,333
(6,828)
71,505
General
funds
General
funds		 Total
funds
£
141,665
(15,693)
125,972
Total
funds
£
119,669
(7,953)
111,716

22

Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

14. Movements in funds
Restricted funds
You're Welcome
Cotswold Youth Network Inclusion
Support and Training
Of Course We Can Partner Grants
Total restricted funds
Unrestricted funds
Designated funds:
Short Breaks Opportunity Fund
Short Breaks for Disabled Children
Neurodiversity Network
Holiday Activities and Food
Total designated funds
General funds
Total unrestricted funds
Total funds		 At 1 April
2023
£
2,810
2,042
4,980
9,832
3,489
25,415
1,475
-
30,379
71,505
101,884
111,716		 Income
£
40,025
-
110,000
150,025
1,489
100,000
10,000
5,886
117,375
14,453
131,828
281,853		 £
£
(40,746)
2,089
(2,042)
-
(89,160)
25,820
(131,948)
27,909
-
4,978
(101,033)
24,382
(10,496)
979
(5,736)
150
(117,265)
30,489
(18,384)
67,574
(135,649)
98,063
(267,597)
125,972
At 31
March 2024
Expenditure

Purposes of restricted funds You're Welcome

Active Impact developed the www.yourewelcomeglos.org website in collaboration with Barnwood Trust, Gloucestershire County Council and VCS organisations in the county in 2020. You’re Welcome Glos is an online resource providing key information about accessible and inclusive activities in Gloucestershire. The activities shared might be aimed at any age group and be suitable for everyone or be more targeted toward disabled people. In 2023-24 Barnwood Trust agreed a three year grant to support the ongoing delivery of the project. Gloucestershire County Council also provided a grant to support the project on an ongoing basis.

Of Course We Can Partner Grants

As part of our Short Breaks Contract we receive an ‘onwards’ grant pot of £75,000 per full contract year (in 23-24 we also received £35,000 that was overdue from the 22-23 grant). Using guidelines agreed by Gloucestershire County Council, with whom we have the contract, we disburse this grant in its entirety to local activity providers to enable them to provide subsidised short breaks for all disabled children in Gloucestershire. This is a universally accessible programme that does not require children to meet statutory eligibility criteria for Social Care funded short breaks. It provides disabled children with opportunities to enjoy new experiences and gain new skills outside of the home environment and gives parents a short break from their caring responsibilities. The project delivery from partners is flexible in its timescale, so, as per our contract, any underspend of the grant can be disbursed the following year along the same principles.

23

Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

14. Movements in funds (continued) Purposes of restricted funds (continued) Cotswold Youth Network Inclusion Support and Training

This project was largely completed in the previous financial year, however the network members requested that the last round of training take place in May-June 2023 so funding was carried forward to enable this to happen.

Purposes of designated funds Short Breaks Opportunity Fund

These are unrestricted donations the charity has received which they wish to use for the purpose of furthering their Short Breaks programme and increasing opportunities for disabled children to take part in activities alongside their non-disabled peers in Gloucestershire.

Short Breaks for Disabled Children

Active Impact provides development support toward increasing the quality and availability of inclusive children’s activities that can provide short breaks for disabled children through a three year contract with Gloucestershire County Council. This was the second year of the contract delivery period. We delivered training in key elements of inclusive practice for anyone working in children’s activities in Gloucestershire; we provided organisational development support to activity providers to embed and improve their inclusive practice; and we coordinated a grant funded programme of inclusive short breaks including disbursing a grant from Gloucestershire County Council toward the cost of delivering activities for disabled children.

Neurodiversity Network Fund

Active Impact has a contract with Gloucestershire ICB (NHS) to create and maintain a user led network of activity providers and neurodivergent people and their families which aims to increase understanding and inclusion of neurodivergent people through good inclusive practice.

Holiday Activities and Food

Active Impact has a contract with Gloucestershire County Council to provide strategic guidance and practical support and training for organisations who are delivering activities as part of the DfE funded Holiday Activities and Food programme.

24

Active Impact CIO

Notes to the financial statements

For the year ended 31 March 2024

14. Movements in funds (continued)
Prior year comparative
Restricted funds
Parent Carer Forum funds:
Listen to Me
NHS Autism and LD Keyworker Pilot
Fund
Gloucestershire Carers Legacy Fund
Total Parent Carer Forum Funds:
Other restricted funds:
You're Welcome
Of Course We Can
Cotswold Youth Network Inclusive Award
Training
Post 16 Consultancy - Community
Circles
‘Write Up Your Street’ Fund from
Barnwood Trust
HAF Inclusion Support
Of Course We Can Partner Grants
Total restricted funds
Unrestricted funds
Designated funds:
Short Breaks Opportunity Fund
Short Breaks for Disabled Children
Neurodiversity Network
Total designated funds
General funds
Total unrestricted funds
Total funds		 At 1 April
2022
£
3,000
1,000
1,000
5,000
27,164
706
-
7,768
4,272
-
-
44,910
-
-
-
-
61,644
61,644
106,554		 Income
£
-
-
-
-
15,000
-
6,000
-
-
6,000
40,000
67,000
3,489
122,500
2,500
128,489
11,242
139,731
206,731		 £
£
(3,000)
-
(1,000)
-
(1,000)
-
(5,000)
-
(39,354)
2,810
(706)
-
(3,958)
2,042
(7,768)
-
(4,272)
-
(6,000)
-
(35,020)
4,980
(102,078)
9,832
-
3,489
(97,085)
25,415
(1,025)
1,475
(98,110)
30,379
(1,381)
71,505
(99,491)
101,884
(201,569)
111,716
Expenditure
At 31
March 2023

15. Related party transactions

No related party transactions took place in the current year or the prior year.

25