## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025** ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **CHARITY REGISTRATION No: 1189431** Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **CONTENTS** |Page 3|Legal and Administrative Information| |---|---| |Pages 4 to 6|Trustees' Report| |Page 7|Statement of Financial Activities| |Page 8|Balance Sheet| |Pages 9 to 15|Notes to the Financial Statements| |Page 16|Independent Examiner's Report| 2 ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1189431 **WORKING NAMES** Alton Climate Action and Network ACAN **DATE OF REGISTRATION** 11th May 2020 **START OF FINANCIAL YEAR** 1st April 2024 **END OF FINANCIAL YEAR** 31st March 2025 **TRUSTEES AT 31ST MARCH 2025** Jennifer Griffiths Emma Jones David Tickner (Appointed 30th May 2024) Rodney Painell (Appointed 30th May 2024) Louise Hilton (Appointed 1st June 2024) Sarah Jane Gulliford (Appointed 1st June 2024) Mark Angus Berry (Appointed 11th July 2024) Laura Pambos (Appointed 1st June 2024) Eleanor Hill (Resigned 30th June 2024) Philippa Brealey (Resigned 30th May 2024) **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Foundation Registered 11th May 2020 ## **OBJECTS** **1** ) To promote sustainable development for the benefit of the public by the preservation, protection and improvement of the physical and natural environment and the prudent use of natural resources. **2** ) To advance the education of the public in subjects related to sustainable development, in particular, but not exclusively the effective reduction of greenhouse gases and low carbon living. Sustainable development means "development that meets the needs of the present without compromising the ability of future generations to meet their own needs". **CORRESPONDENCE ADDRESS** 9 Grange Gardens Holybourne Alton Hampshire GU34 4DZ **PRIMARY BANKERS** National Westminster Bank Plc 250 Bishopgate London EC2M 4AA **INDEPENDENT EXAMINERS** Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ 3 ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31ST MARCH 2025** ## **Governance** Membership of ACAN is open to anyone resident or working within a 15-mile radius of Alton Town Hall. Membership fees will not be levied. Donations of money and time will be welcomed. ACAN is an umbrella organisation which has partnered with several existing organisations including ALFI (Alton Local Food Initiative) and Energy Alton. These groups are financially independent of ACAN. The groups under our financial control include: AVLAN (Alton & Villages Local Action for Nature) Alton Community Share Cycle Alton Alton Repair Café Action on Plastics Young ACAN Alton Sustainable Food (Sustainabites) Headley Climate Action Network These groups use our connections, as necessary, for grant applications and share our bank account. Together they form a community action network. ## **Objectives and Activities** The objects of the CIO as set out in our Constitution and approved by the Charity Commission are: **1** . To promote sustainable development for the benefit of the public by the preservation, protection and improvement of the physical and natural environment and the prudent use of natural resources. **2** . To advance the education of the public in subjects related to sustainable development, in particular, but not exclusively the effective reduction of greenhouse gases and low carbon living. Sustainable development means "development that meets the needs of the present without compromising the ability of future generations to meet their own needs". In planning our activities for the year, we have kept in mind the Charity Commission’s guidance on public benefit at our committee meetings. ACAN’s focus has been on: · Raising awareness of the environmental impact of our lifestyles and encouraging people to change their habits - through ACAN’s 10 groups and projects and at public events. · Reducing waste, including food waste – through public education and projects. · Building community by encouraging sharing of material goods. · Advocating with our local and national authorities and government to implement strong policies to mitigate and adapt to climate change. · Working with local government to improve infrastructure for cycling and walking. · Working in partnership with schools to run workshops in schools and eco-conferences for students, educating young people on how to reduce their impact on the climate and to protect nature, and by doing so to also address their mental wellbeing. · Encouraging sustainable eating practices. - Restoring our natural environment for the benefit of wildlife as well as the wellbeing of local people. 4 ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST MARCH 2025** These activities also benefit local people by reducing their bills for domestic heating, transport and food as well as by building community and helping us all to prepare better, physically and emotionally, for an uncertain future. Most of the work of ACAN and the groups in its network continued to be undertaken by volunteers as in previous years, with the exception of consultancy support for Eco-Streets and a new grant for Young ACAN administration. Consultancy support for Eco-Streets’ community outreach project has continued to be funded by the grant from Alton Town Council’s Community Infrastructure Levy, carefully managed through the year, and supplemented by grants from East Hampshire District Council councillors. ## **Achievements and Performance** Our main achievements during FY 2024/25 were as follows: · ACAN refreshed its mission and purpose during the year and produced a new general flyer. Its core purpose remains unchanged, but this is now expressed as “Uniting the people of Alton and villages to foster a more sustainable future”. · Two of the founding Trustees of ACAN stood down in the summer of 2024, and the Chair also stood down though she remains a Trustee. A new Chair, Treasurer and Secretary were recruited, and three other new Trustees. Overall, ACAN is now led and managed by younger people. · Young ACAN continues to empower and educate young people to take environmental action, in partnership with local schools and Alton College. It ran two eco-conferences (with workshops) in July 2024 (attended by 90 students) and January 2025 (attended by 80 students). The theme for the academic year has been minimising waste – “Treasure not Trash”. · The Eco-Streets project has run a programme of educational nature walks through the year, enabling participants to connect with the natural world around them and the importance of taking care of it. Councillor grants enabled the project manager to run a programme of educational workshops in primary schools on a range of topics on biodiversity and carbon reduction, across Alton and in local villages. · Sustainabites was a new educational ACAN project to promote sustainable eating including a reduction in the amount of meat and dairy products. It developed a strong social media presence, had stalls at various public events, and offered plantbased nibbles and cookery demonstrations at events held by other groups and organisations. A well-attended film screening, plant- based dinner and information evening was held in January 2025. · The Alton Repair Café celebrated its 5[th] anniversary of offering regular repair sessions by volunteers in December 2024. A short film about its work was made by Alton College students. · Alton Community Share, a library of toys, games and jigsaws, closed for 3 months at Christmas following the retirement of the volunteers who had led it since 2021. New volunteer leaders were recruited and the Community Share relaunched in April 2025. · AVLAN now has 5 County Council licences for verges, 2 East Hampshire District Council licences for community gardens, and a partnership garden with Abri Housing. All are managed for wildlife, especially pollinators. · AVLAN teamed up with Petersfield Climate Action Network and Alton Men’s Shed for the third year running, to distribute 400 fruit trees to households in the area. · AVLAN’s new Greening Alton project aims to inspire a movement to protect nature; it has mapped 130 green spaces in the town including 28 private gardens. The online map page has had over 11,000 views. · Since 2021, ACAN has fundraised to donate to the Gumbi Education Fund’s (GEF) permaculture training project in the villages of Gumbi, rural Malawi, Africa - see https://gumbieducationfund.org.uk/overview/sustainable-farming/. Malawi is badly affected by climate change and two thirds of the population lives with food poverty. In 2024/25 fundraising was mainly focused on two online events: one with Gartner with donations to ACAN for GEF through the Benevity Online Giving Foundation; and the second organised by ACAN itself for Gumbi donors. We also raised funds through three Trusts for solarpowered stoves to educate Malawians about clean cooking. 5 ALTON CLIMATE ACTION AND NETWORK Icharrtabk IncorrKJrnted Organisaknonl TRUSTEES. REPORT (Continuodl FOR THE YEAR ENDED 31ST MARCH 2025 Fln#f*cW A•vl rffjqdwj to b• wt It>£3.645 FwyTr•r. Akn T(w *gr*•d tQCU&*rtP￿• vary gr11th￿. A gr4nt cl £4.630 frDrn tP• trlql*ryk by Nwthy411Èfftry) w** FebvJAry 2024 ¥pert In 2024r25 4n vdu¢wlkn41 (Krtrg4th Pr￿ io wknary wtJntirg bam to •ny m•tsr4 dDyrturn d￿C￿led •rd •xF4llirnd in the Pr•p•r• flt*r**l•tslertrt• un Ih iotyoiuma fh•tth• CIO w The irustees ar• fcf k••F¥W a¢cour*4 r•ctyd4 d*ckn• Wilh i•avmbl• ¥¢curncy at any tln* th• flmrthl poth d the ch•nty •rAt4fr to •MLY• thAt th• Iln•r#xI wMr(•rf* wfth Chamkn Ac* 2011, the Charty (Accounts Rep￿) 2008 lJ* th• G￿￿r￿j DtsyJm•nt. T￿Y •r• rupon￿b￿ry for •HfeguRrdlr4 the ameti clthe thiity re•wot4fy fry the F￿nt￿ and deledl Lrfft•ud #r￿ trrqguknth& fv, G (ftkKs Pr￿ed Name". ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Activities for Generating Funds
**3b**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
Transfer Between Funds
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
3,571
28,588
32,158
26,605
-
12,609
12,609
2,710
**3,571**
**41,196**
**44,767**
**29,314**
3,566
33,712
37,278
34,203
900
-
900
840
**4,466**
**33,712**
**38,178**
**35,043**
**(895)**
**7,484**
**6,589**
**(5,729)**
1,688
10,581
12,269
17,998
(34)
34
-
-
**759**
**18,099**
**18,858**
**12,269**| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 9 to 15 form part of these financial statements. 7 ALTON CUMATE ACTION AND NETWORK (charrtab￿ InLX)rW￿led ￿18￿1￿1 8ALANCE SHEET AS AT 31ST MARCH 2025 TOTAL Jl.Mar.24 Futhts 31.M*p.2S FSx•d T￿r￿1b￿ Au IM*stmeffls Total Flx•d Au•ts Currtnt A•¥et¥ Debloru & Propo￿01 Cash ai and ID 1.859 1.6S9 f8.09 18.099 19,7SB 1I7SI 13,109 13,1 Cr•dlt•rn AmJrrt• fthrwj due o NET CURRENT A88ET8 16,09 14858 12 TOTAL A88ETS 751 18.0 1•,158 1228• Cr•diitsr•'. AnvJnts ont yeir NET ASSET8 11099 12.209 F￿d•01th• eh•rlty Goneral Fundi 759 1B,0g9 1.86 10,581 18, Tut•l Fvnds 7U 18.099 18,1S1 12,289 by lh• T￿*￿￿....... Ih•lr bth1YbyT￿*•........ ..................... . Prrtid NamB'. J I pÉil ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the trustees are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. ## _**Contractual Income and Performance Related Grants**_ This is only included in the SOFA once the related goods or services have been delivered. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts. ## _**Investment Income**_ This is included in the accounts when receivable. 9 ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **1. ACCOUNTING POLICIES (continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. ## _**Grants with Performance Conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Investments**_ Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. ## _**Unrestricted funds**_ These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. ## _**Restricted funds**_ These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes. ## _**Designated funds**_ These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects. ## _**Fixed Assets**_ Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## _**Depreciation Expense**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows: Fixtures, Fittings and Equipment 25% - Straight Line Basis ## **2. TANGIBLE FIXED ASSETS** The CIO held no fixed assets during this or the previous financial year. The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2025 : None 31st March 2024 : None 10 ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **3. INCOMING RESOURCES** |**Note**
**a) Donations, Grants & Legacies**
Gifts & Donations
**5**
Grants
**5**
**b) Activities for Generating Funds**
Fundraising Income
**5**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
3,571
2,736
6,307
7,600
-
25,852
25,852
19,005
**3,571**
**28,588**
**32,158**
**26,605**
-
12,609
12,609
2,710
**-**
**12,609**
**12,609**
**2,710**| |---|---| 11 ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **4. RESOURCES EXPENDED** |**Note**
**a) Cost of Charitable Activities**
Action on Plastic
**5**
Administrative Expenses
Advertising & Publicity
**5**
Community Share
**5**
Cycle Alton
**5**
Eco Fair
**5**
Eco Streets
**5**
Educational Support
**5**
Energy Café
**5**
Food Fund
**5**
Gifts & Donations
Insurance Costs
Repair Café
**5**
River Wey Restoration
**5**
School Workshops
**5**
Sundry Expenses
**5**
Website Costs
Wildlife Walks
**5**
Young ACAN
**5**
**b) Governance Costs**
Independent Examiners Fees
**9**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2024/25**
**2023/24**
£
£
£
£
-
18
18
12
156
-
156
144
2,539
993
3,532
2,448
-
412
412
306
-
1,750
1,750
156
-
-
-
2,367
-
7,865
7,865
8,359
-
12,597
12,597
2,951
-
249
249
126
-
3,146
3,146
763
30
-
30
30
803
-
803
758
-
1,329
1,329
1,103
-
-
-
11,858
-
1,600
1,600
-
38
-
38
239
-
-
-
605
-
300
300
-
-
3,451
3,451
1,980
**3,566**
**33,712**
**37,278**
**34,203**
900
-
900
840
**900**
**-**
**900**
**840**| |---|---| 12 ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |ACAN Local
Action on Plastic Fund
Administrator Fund
AVLAN Fund
Business Strategy
Climate Fresk
Community Share Fund
Cycle Alton
Eco Streets Fund
Energy Café
Gumbi Educational Support
Repair Café Fund
Schools Workshops
SDNP Gateway
Sustainabites
Wildlife Walks
Young ACAN Fund|**Balance**
**Balance**
**01-Apr-24**
Income
Expenditure
Transfers
**31-Mar-25**
£
£
£
£
£
257
-
257
-
-
154
-
18
-
136
-
1,500
-
-
1,500
147
1,508
738
-
917
-
519
-
-
519
-
611
-
-
611
517
100
412
-
205
809
1,077
1,750
-
136
-
7,831
7,865
34
-
249
-
249
-
-
-
12,609
12,597
-
12
931
1,120
1,329
-
722
1,800
-
1,600
-
200
-
2,365
-
-
2,365
2,219
1,506
3,146
-
579
300
-
300
-
-
3,198
10,450
3,451
-
10,197
**10,581**
**41,196**
**33,712**
**34**
**18,099**| |---|---| ## **PREVIOUS FINANCIAL YEAR** |ACAN Local
Action on Plastic Fund
AVLAN Fund
Community Share Fund
Cycle Alton
Eco Streets Fund
Eco-Fair
Energy Café
Gumbi Educational Support
Repair Café Fund
River Wey Fund
Schools Workshops
Sustainabites
Wildlife Walks
Young ACAN Fund|**Balance**
**Balance**
**01-Apr-23**
Income
Expenditure
Transfers
**31-Mar-24**
£
£
£
£
£
257
-
-
-
257
166
-
12
-
154
148
1,294
1,295
-
147
584
239
306
-
517
65
900
156
-
809
1,749
6,570
8,359
40
-
-
2,367
2,367
-
-
375
-
126
-
249
241
2,710
2,951
-
-
813
1,221
1,103
-
931
11,858
-
11,858
-
-
-
1,800
-
-
1,800
-
2,982
763
-
2,219
-
300
-
-
300
325
4,853
1,980
-
3,198
**16,581**
**25,236**
**31,275**
**40**
**10,581**| |---|---| The Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above. 13 ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **6. INVESTMENTS** The CIO held no fixed assets investments during this or the previous financial year. ## **7. CASH AT BANK AND IN HAND** |Cash at Bank & in Hand
**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-25**
**31-Mar-24**
£
£
**£**
**£**
1,659
18,099
19,758
13,109
**1,659**
**18,099**
**19,758**
**13,109**
Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-25**
**31-Mar-24**
£
£
**£**
**£**
-
-
-
-
**-**
**-**
**-**
**-**| |---|---| ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Independent Examiners Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-25**
**31-Mar-24**
£
£
**£**
**£**
900
-
900
840
**900**
**-**
**900**
**840**| |---|---| ## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The CIO held no long term liabilities during this or the previous financial year. ## **11. NET ASSETS BETWEEN FUNDS** |Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**31-Mar-25**
**31-Mar-24**
£
£
£
£
-
-
-
-
759
18,099
18,858
12,269
-
-
-
-
**759**
**18,099**
**18,858**
**12,269**| |---|---| 14 ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **12. STAFF COSTS AND NUMBERS** The CIO employed no members of staff during this or the previous financial year. ## **13. TRUSTEES AND OTHER RELATED PARTIES** No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. ## **14. RISK ASSESSMENT** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **15. RESERVES POLICY** The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily. ## **16. PUBLIC BENEFIT** The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake. 15 ## **ALTON CLIMATE ACTION AND NETWORK** (Charitable Incorporated Organisation) ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** Report to the trustees/ members of Alton Climate Action and Network on the accounts for the year ended 31st March 2025 set out on pages 7 to 15. ## **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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - state whether particular matters have come to my attention ## **Basis of independent examiner’s statement** My examination was carried out in accordance with 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 the 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 statement below. ## **Independent examiner's 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 section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ Date: 7th October 2025 16