Charity regislration number 229119 Company regiytsation number IJ0309329 (England and Wat•s} DURHAM COMMUNITY ACTION LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 DURHAM COMMUNITY ACTION LIMITED LEGAL AND ADMINISTRATIVE INFORMATION '. Trustee8 Professor ￿ Banks Mrs LC Bird Mrs P Bucktey-Athns A Hawkes E tfjlgannon MBE Mr MJ Lit(*fidd MrJ Robin$on Professor JFF Roblnson Mrs CA Smith Mrs JM ￿tsrters MBE S9oretary Mrs IU 8urrth¥s Charity number 229119 Company numb•r R•gisternd offlce 8 St. Stephens Court ￿lingtOn Crwk County Durham England DL15 OBF Audltor Robson L8bJlerknuntants Ltmited Ferrmrood House Femwood Road Jesmond Tyne and England NE2 1TJ Banke Uoyds Bank 54 F￿tt St Sunderland SR1 1SF Solicitors LLP Tme Cenlral 32 Gallowgate New¢asde Tyne NE148F SwnlKtme Maddi8on LLP Venture House Aykley Heads 8usin&8s Centre Durham DH1 STS DURHAM COMMUNITY ACTION LIMITED CONTENTS Page TNStee8' repjrt 3-18 Independent auditoes report 17-19 Slatoment of fin8ndal activWès 20-21 . Balancg 8h8et Staloment of (xsh llthvs Notes to tho finandal statsments DURHAM COMMUNITY ACTION LIMITED CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 ChalrfB report The end of this Iln8no81 ye8r falts as the Voluntary. Community and Sooal Enterprise (VCSE) sector continues lo batde with Inflationary and s8Mc8 d8mand p￿SSUre$, bul it ￿ dear that the Strong contributi¢)n by Sector Ct)Ileagues In supportlng our communities wilh the need8 they fa￿ never more needed. Tha VCSE rAinlinues lo anable cornmunlty led action as trustsd sources of practical and emotional support lo thetr ¢>)mmunhles underplnnlng communty rg8ilignf*. In rèsponse lo this lands¢apo, Dutham Communty A￿￿)n has malntslned our do￿ collaborattV& WOTk Ileaguès In the sector, and across the Public s￿r. We ¢onlinued lo keep in touch with the orgatlsations and groups that played suth a key role In suslainlng cL*mmunty4ed support aclivty in respon8e to th8 most presslng needs of their Commun￿eS. 2023124 was &knut Sup￿ting our u)mmunitles to dwelop. and to ora5p naw opportunilies building communjty resilience. Coll08gues in thg VCSE Oarge and smatl opJanlsali¢)ns) arn o)nttnulng lo fa￿ many challeng85 ada￿ng $9rvlcg provision Its meet ojmmunity needs V￿thin in¢Jeasingty strained funding and rising delivery costs. Alongside this. even where fundlng and In￿stment L8 sèoJr8d. cc41gagues roport c¥)ntsnued dffi¢xlti88 the rgcnmlmwl and retention of slaff. The aftermath of Cov1&19. poor héatth wtC4rn and fin8ndal pre8suro$ on communlttes. and on tha VCSE'$ Teach, Ihgir workforce. voluntggring. and thelr growth I development dld w8ak8n capadty. Thg ongolng confllcl In Ukraine and 118 dlr8Ct Impa￿ on energy Wcas and the r6su#ant CO81 of Cri81s, C(￿lI￿￿ed to ￿86Th1 a real th8llengè lo an already fraglle seclor. In the Ilght of all th18, there are Incr88slngty ¢Lynpl&x ch8ifenge$ both the VCSE and ¢)ur p8rtngrs In the publlc Sodorwilh rospecl to equltat40 pro￿On of PLknNc s￿¢•8. Indudlng h8alth. Sodal c4rg. ond aducatson. These cha118nges Snduda the undemibnlng Impa¢As of povety. poor and worsenSng mental heamh, and th6 e8calaling rate of the cost of Ilvlng. We contlnug lo see tncrease8 In Ihe numbers using food and fuel banks. and tha . growing number of new fac8s queuing for food and debt advice. These tha1￿ng&S Af8 very evidgnl and hl9hly vl8Sble, and Ih8r8 seem8 littlg prospect of any Improvement kn the comlng year. y one of the challenges whlth we a￿ fa¢ino would be difficult to respond lo with Strelthed worhforc8s acr058 all sectors, howèver the range anfj depth ofthese thallenges ooming together in the wake of the pandèmlc and cost of living cri81$ remalns a very red eone8m. Our work durfng thg year has been r88pon51ve In nature. ￿ were able to collaÈ4)rate vAth our Lbllbagu8s In Ihg VCSE, and in the public sector. lo support o)mmunities with Infomalion. advice. and tralnkng. a8 we reSp￿ded lo the COst￿-11V5ng crrsis, and its impact on vulnerable individuals and ¢xmmunrtlos. Addiessing Ihl8 broad sperknm of IBBues. ourwork themes (Xthntinued to prftiri11s9.' Hg81th and wtrllbelng. Induding rn9ntal health Volunteering R8presenlallon, advocacy. and voice for the VCSE P￿iCY and implicalions for communitie5.' hou￿ng. acc￿ to seThlc08, enterptse. Carbon redu¢llon and energy. digital infr8StrucbJre 8nd reath. aThJ Eoneliness. ' The three key themes Ihal remain consistent for us. year on year. are VolunteerirYJ Support. Community A88el bulldln9. and ¢ollabor8tions and allgnment wth key VCSE support organisalvJns. ' Supporting ne￿orkS and partnerships within the VCSE conlinued to b8 of crucaal importanc8 to us. As 8 VCSE infrastructure support provider. we play a key role in representing and thampioning the sector. Mulli-sector ' partnerships in County Durham have continued lo be highty effective conduits for hfftjrmatton exd)8nge4 problem . Sol￿ng, con8ultalv)n and o>prc4Juc*on in shaping new approaches to seMc*s. Owr the course of Ihg year, we worked dosety with a div8r5e range of fiJnders, inr*Jdlng comm188i)ner8, the Community Foundation and charitable grant giving trusts. Wothng couaboratively. fvnders have been hugeiy supporlive to the sector. @nab￿ng greater fle￿bIl￿. and svpporting the sector as organi8atk)ns adapted the ways In whlch they reach th￿r benefI￿arles. Through this $upport a bt of VCSE ¢)rganisatlons and groups have been a￿e to sustaln, and to slartthe Pr(￿ ofreshaping thwr income streams and actMtEs. DURHAM COMMUNITY ACTION LIMITED CHAIRMAN'S STATEMEKf (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Chall$ rgport (continued) Ajongside many organisations in the VCSE wtho are rthnt on a broad por￿0 of funding Support. were very fortunate and grateful lo have the overwhe1rn5ng sUPPOrt of Durham County Coun(#l. D8frA, the Natfonal Lottery Communthe$ Fund, North East & North Cumbria Integratèd Care Board. the oifmx of the thjrham Police & Crime Commis%oner. County Dutham Cornmunty FcyJndation. and all our other funders. Our Trustees have continued to meet on a b￿mOn1h￿M. basss to miew incxjme and cash flow and ensure DCA remains a proacltve Wel￿ organisatton whK* is ablg to ￿p0￿j lo the needs of our benefi(aaries. FinancAaUy, we ar8 grateful that DCA Lzn once again Jook f￿ard lo the coming year with a degree of o)nfidence. despite the conlinung cknallenges. and Ihe dimate in whith we ts)ntinue to operate. Thts rèport outlines the charrvs objeclives and achievements during the year to 31 March 2024 and detals the arrangements thal are in Pla￿ lo protecl and devek)p ￿trurC 2023124 was 8 year that c¥Jntinued to thaleng8 and stretth cg)mmunty resTI len￿. with the cost-of-fmng c￿siS adding lo the pressures that many ￿Tea0¥ face in the aftermath ol Covid. For DCA, our longevity in County Durham has helped us lo work responsively arml supportivety. howew the challenges on all seciors will ￿ntInue lo be exceptional. Along￿de all our colleagues in public seNce, we are ￿ntinuing lo adapt and respond to new and emerging needs as we go. As Chair. I would oncé again like lo express my thanks and appreoallon lo our Stsff and Trustees. who are without doubt Durham Community ActTron's rnost valuable a&8et& On behalf of au the Mernber8. Staff and Trustees I would also lik8 to exp￿$$ special thanks and appre(iatlon to our fvrvjers otKI all those who pLaced their faith in us to Jntinue oursupport for Ihe sector. Mrs Jan Worters MBE Chair of Executive Committee DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) FOR ThE YEAR ENDED 31 MARCH 2024 The trustees pres8nl Iheir annud rpport and financi￿ stalements foi the ye* ended 31 Marth 2024. The fin8ncial statements have been p￿pared in accordan(* wtth the ac£>)unting pdicies set out in note 1 to the financial statements and comply with the charilrfs goveming document. the Companies Act 2006 and 'A￿untIng and Reporting by Chaiities.. Statement of Recommend￿ Practre applicatle to tharitiès préparing IIHr accounts in accordance wilh the Financial Rgporbng Stantjard applKzbte in the UK and Republic of ITeland IFRS 102)" (offe(the 1 January 2019). Objectives and adivitios The purpose ofthe ch8rity Is lo promote the benefft of the inhabltants of County Durham and the Surroundlng areas without distinctkin of sex, Sexu￿ orientation. ra￿ or of polrtical. reluJious or other opinions. by assoC￿ating together the said inhabitants and tha statuiory authorities. voluntary and other onJani$ation$ in a ￿)mmon effort lo advance the welfare of the said inhabitsnts wrth the object of impwng their (yjndtbons of lrfe. through any or all of the following.. {al the relief of poverty. {bl the advancement of education. {cl the advancement of health. {d) the relief of unemployment. le) the promotion of urban and wral regeneratlon". and lfj such other tharitable purposes a5 may from time to lime be detwmined.. ABOUT DCAAND OUR VALUES Durham Community Action IDCA) works with and for ￿mmUn￿l.e$ across County Dutham. We believe County Durham is a better place for hwng IhrNsng communty ￿ganISat￿)nS. We tun DCA well. so we can support mmunity organisations by". . Providing &xpertise and athce which is taitored to arkl t￿m$ta . Supporting and nurturing new communty initkatives. . Enabling good volunteering Practi￿ and opportuntss. • Representing and providing a voice for the communrty and vohjnlay sedor in Colmty ourt￿M. ur values bjectivity. honesty & Integrity bout us Providing Expertise and Advlce: We 5UPPOrt communi organisabons to do th￿r work effectivety. by prwdlng advice, ining. resources. and hetp to tar￿0 challenges. and lo realise eir asptrations. Do tha rlght thlng Set high standards for tho sKtor upporting new inlllatlve8: We work wilh ne￿OrkS and coMmun￿e$ of interest lo Ira(* opportunities and challenges for th Qf, and to innovate and test new approaches which slrenglhe r$c￿la[ and communty infr8strufAure. Encourage a ¢an40 ¢ultwt c¢ountablllty and responslblllty Prof0881onal pride Enabling good voluntsering: We provide brokerage and r&sourcas o develop volunleeting opportunitie5 and good pracbce in voluntsè Invoknng organisatsons. We champion vojunleering aern￿ all ec*ors in Courty Durham. and support peopl• vtho are new to lunteering to find the right opportunities for them. Enabling leadershlp Learning the 10$50ns and sharfng thgm . Llstsnlng. r•llectlng Providing a volce: We appty our knowledg8 and expertise wiihin VCSE (Voluntary. Community & Sooal Enterprise Sector) into sedor led n&iworks, and multFagency partnerships in County Durham. Ihe North Easl and nat*Jnalty. We achieve this, through ffe¢trve lea￿e￿ip. and represeftting ss¢tor interests and the issues that affect Communi1￿ in County Durham. Through ampioning the interests of our lo(al VCSE sector, we can innuence and help Shape Publ￿ sector poliGy. and the design and commission*i of loc81 seNO¢e8. nalyBl8 and pri￿18￿ solvlng ObJgCtIvosi perfornmnce. and a¢hle¥ements The Trustees consider the Charty Commission's guidefin8s on pubfic benefiL induding 'Public benefft=. running tharity, {PB21 when shaping and planning the charitys objectives and a¢tiwtres. DURHAM COMMUNITY ACTION LIMITED TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Obj•etives. perfolman￿. and a¢htevements (continugd) We hav8 placed an emphasis on SUPPJTbng and sustaining cmmunity assets. an objective lo support the resilien￿ of our S0¢x￿ and community infrasinKture in County Durham. Our Work streams were fotsJs&J primarily on thrèe obJe¢lNes.' Good progress was made in delivering against of the three durir*J the year, produdng a Tange of outcomes that provKtèd ctear public beneffl&' Objectfv• l - Supporting Community Organisations: KeepiThJ in tou¢h. pro￿dIng support and help (infomwtion, advice. and guidance) for communty oryanlsations and groups, paniculaTfy for volunleer'led groups. .Supporting devalopment and pubfjc a¢xess lo ¢(￿nm￿n￿ spaces and ser¥ice& Priorits8S Keeping in touc* vrith volunteer led communrty groups, and P￿￿dIng a range information. upjates & news. advice. and guidanc8. SupporlirvJ groups with funding and trainino. Prowdhg opporturuties for netsm￿n9 and training. Klus woing support lor tha der VCSE. Suppoiting communty groups pmiding mental health support throug the Cree network AsSfSttng local groups pknnlng for community4ad housing Inllkqts￿. Achievemen18 . 930 VCSE groups and organisation$ were supported with information. advlce, and guidance. The Shar8 and i￿1 Nelwth for rA)mmunty organisations and gmups continue to thrive o￿lIne and we prowded a fvlty subscxibed programme of ne￿orknng an training a(tht￿$. Membership of the nètwor* intteased to 617 organisations an groups. 1215 peop￿ parlirApated in themed wthshcp. incjuding Meat the Fundar Communty BuibJir&s, Themed Meetings & GC￿)￿ F(M)d Network CollaboTating collèagues In the VCSE. we conbnuèd to provtde irrfoTrnalio and traning. partI￿larlY promoting safeguarding and risk awareness for staff and volunteers in the sector. We also ￿ntrIbuted lo Adujt Safeguarding Awarenes Èek in November 2023 thrwgh a serie5 of oTrltne activitiès and events. . IAts d￿1Ve￿d the Community Hubs De¥ek)pmenl Programme. Supportlng a cohort of 86 ts)mmunity Organi￿lOn5 through ojnsuttancy. case work and training fo volunl*r Irustees. lo pui govemance and business planning into pla part￿￿ladY fo(xJsing on energy efficienry measures. We also provided funding athrice and access lo small grants, induding 17 tsrganisations that were assisted to apply for capital grants through the Nat￿)n￿ Lottery fijnded Comrnunty Spaces Partnership. organisalions In the Cree ne￿Ork were supported, th development WOTkshops and support lo acte95 grant aid. DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ¢tive 1 . Su Public benefft nisations contlnued As a broker and information point for the VCSE, we We￿ able lo ensure the sedor had rapid a¢￿5 to re￿Vant, timely guidance and advice. We supported and athrised ¢xsmmunty seNces about how they ￿Ul￿ manage the issues and problems fra￿1 by volunteer led groups, such as sustaining their volunte01 baso. and dealing with fvel costs and increasing demands on seNices. . Advice, guidanc*, and ￿tter¥entIOns hdped to sustsin conwnunii￿baSed 5eML delwered by volunteers, and communty buddings managed by lo¢al people. hdping thwn to establish, gruw and devetop the resources they need {staff. volunteer4 anil funthng) to continue yjpporiing their benthkiries. P88r to peer ne￿kS for wlunteer truslops were expanded and supported. ensuring greater shared leaming, probkm solving and confidence buikling lo plan to sustain their offer. Knth¥ledge. understanding and access to a thanged ftjnding ciimale were improved within the Voluntary, Communrty & Social Enterprise S8o*or. Volunteers and front-￿rte staff were able to work togethèr across sectors, to (levek)p p￿£8 and help Ihem to provide stronger support for their cfients and user groups Lessons leamed and inteW1gen￿ were shared and disseminated, to ensure a dear View of infraStwctu￿ issues arising thff)ugh u)sI￿-￿￿￿g pr855ures and thr(xJgh longer temi 8dJuslments to drfferent ways of working and the loois requi￿ e.9., digttal servtces and reac* for the most vulnerable and isolated Objectiv• 2. Voluntsering: Support for ￿lunt￿rS and the volunteering infrastructuro in County Durham Igroups and organbations that work wtth volunteers. mutt￿1 aid groups. indiwdual volunteers supptirttng heath 8nd wellbeing programmes. and local ￿mmunitY afAion). Prioribe8 Sustaining ¢)ur on￿e Couiity Durham Volunteemg plafform for" recrurfyng lunteets and promoliNJ opp)rtunrfies. . Supwwig netsvothg with the Volunteer CO￿dInatorS No￿ork m&mb8rship. Developing dos8r reL4lionships wth Soc4al Pro￿bing Link Workers and th prtmary Care Networks IPCNSI. so IW are better c4Jnnected to the Volunteer le soca81 irrfrastructure to infomi longer term opportunffjes for developmenL Support and (Dr volunteer bEd groups ath￿. fjjnding and access resources and trainng. gjpporbng Organisal￿S with W￿rrtO8rs, with adviL* and tralnlng. Parti￿￿tI regardll￿ safeguarding. Cdkgbtsration with partnern to support the on-gO￿g development of a stheme f Employee Supported Volunteering (ES￿. To en5UTe that volunteer invohring organisalions have the resources and skli Is they need to support v0￿￿￿er5 and their benefirAawie8 safely and in full (xMp￿8n¢e with their tegaS ob￿ga￿'0n$. DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 hievements 681 people. to vojunteemg. were supported via lh& Cenlrè for Volurrteering. ith advice, information, and" guidance. We devebped and expande(l tralnlng and supm sessions and provtded good pradilx support for organisations that are run by. and support volunlggr5 in.. volunteer recTuitment & management. Kjlunteers and the law, $8feguardlng. and valh new workshops on DL8dosure and Barring. and Cyber Security. 41 tsining sesslons attrao*ed 606 dejegates from 218 organis*ions and groups. wsth 96 Organisations att8nding more than one training session. We supported 49 Soa31 PrescribSng Unk Kbrkers with information and nthoTJong through a series of bT-monthty event& The Volunteer CMrdinators Fowm ended the year wrth a membership of 51 organisatK)ns that work wlh Volunteers. We organised and hosted 4 meetings o the Forum af(emating meetings in p8rson aThJ onwline, altracllng increased particapaiion from th& membership. ntinued lo infomi and u)nsult with the VCSE Safeguarding Nelwork and ￿￿0V￿le￿ reprasèntatlon on both the Children and Adult Safeguarding Partnerships In County Durham. Contributions from the Netwotk are fed through t Safeguarding Partnership moetings and trainTng events. helping to inforni an shape resourc*s. We sustained contad and support for spontaneou5 and emeTgenGy volunteerin actmty, and assisted Tvwrb and Parish Counuls and communities with support d￿￿0pment of Cornmunty Resli ience Planning. Public ben&fft As a resurt of this work, volunteer involving organisalions in County Durham a more effectivety nefyvorknng, sharirpJ good practice. and offering mutual suppo for ￿Ck￿rt9 and finding S￿utiOnS to problems. There are improved pathways for volunteers lo acces5 Opportunities, dev8ksp thei experien￿. and make ￿ltribUtionS that.are both valued and add value lo clvil soc¥ety. There 18 n¢X a robust and effioent system of fxsmmunication and ￿llaboratiO befv￿n front rine staff in the NHS and the VCSE s8c*or with respe￿ to recruttment. suppx)rt and placerrEnts for volunteers. . Volunteer led groups and organisations have support and Teady access to advi and help when they need il. They are better infomied and have the resoure8S O hand that help them lo ensure that thwr votunteers are well tralned and supported. DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Objectiv• 3 - Voice: Repr•senting and thampmming the VCSE (Votuntary, Communty & Sooal Enterprise Sector) voice. Ihrough the range of strategic rnulli sedor pwtrwsNps, 8nd through ¢xJnilnuing of p8rts)èrship working across the S8Ctor. Prfori Heatth and wdlbeirvJ - to sustain. and ensure that a socaal and o)mmunity infrastruthre is in pl￿. ond has ac￿5$ to resources whic* help it to thriv& and rfrbuild. ConsuKing VCSE oryanwbons and Serv￿ p￿￿81$ to bU1￿j stronger lo￿1 connscti¢ins whh Primary ca￿ Networks and Suppo￿ng S¢xlal Presuoblng ' model8 and new systems for 8eee88 to heakn Care. Consuhtng. suNeytng. and anatysts of int8llig•nce gath&r￿ from thg VCSE sado And disseminating il through partnerships. Represenling l￿MMUnIty and ￿￿Untary sedor Inl8rgsts a8 a mgmbgr of thg County Duthom Together P8rtnership, and as a member of the Board of the County Durham Parlnershlp ICDP). Th18 enabl88 1)CA lo collaborate publlc tor collgagues lo promo1& a lolne&up pcsli¢y for ￿MmIsSIOn1n9 and funding. engaging wrth ￿MMUnItIeS of inlaresl in the d&velopm6nl of n8w fijndlng programme$. and Inlluent4ng thè PTov58hJn of key services by onuagoment wlth Heads of Sgplkes. Consumng and ¥uNeylng VCSE sector servtce pro￿derj to gather and 8hor9 Inl&lUgence about needs, and L86ues arfsing from support work in the communty. Disseminating import￿1 5nfofrnat￿ and best pr8Gtt¢o through mulb J8Gto P8rtnèrshlps. . Ensurlng that th& VCSE sector 18 fully engaged cx>productlon on r88Pt)nsive eervlc08 to support mental heamh. acr•88 to advice Pr￿derS and health cxre. Ensurkng that Athce in County Durham IAICD) and 'B&tt8T Tog8th8r' arè Inobilised lo sharg inslghts and gxper6ence, as ngts¥orks of counlywkle VCSE and speci81isl prowders, 8nd contributing lo development and dellvery of etyedves 8risuig Irom the P￿ertY Actlon Group. Chwring and 8upporting the development of the Admce in C¢yJnty Durham mull agency nthork as the'go to. pracaitlonar n8￿rk for all ad￿ce agendes to come logether and ioln up $8rvKes. Nelwork members provldg ad￿ce and one to one casework support attoss Crmjnty Dutham. . Continu8d developm￿t of a shared approach to system ar)d workfoTC devekjpmenl in rydar that front ￿nfj staff and volunlger$ hav8 access lo thè tralnlng and support they will be needing ￿mained c¥rtical (plus the tools lo provide support e.g.. ar￿sS lo referrdl palhways and link workers. funding fo initiatives. and for addressing n88ds hightighted by people in crises. triggered through health. fln8ndal or houslng related l$$ue¥l. DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 chievefflents During thè year. we ¢tintinued lo Chair the Better Together Ne￿k. Induding tsvo policy fowms, and a Conferen￿ fcused around the County Durham evtden baso. We ￿ntInued to thatr the Atht% in County Durham Partnership. and al80 contributed to the County Durham Partnership Board frown 3 VCSE perspedive. These roks have lo infomi strategic ag8ndas for partnership wothng in County Durham. and for emerging mode15 of (x)mMis￿oning SeN1￿$. Representing the se(*or on the RegIon￿ Futulers NthorK we helped inform and shape frJndef3 approa(*ès. Worktng in uJll8boration with the Balling8r Trust. w adminislered a micro grants sc*eme to 5UPPOrt locd communty group5. W8 0)ntinued with devekjpment of a Connec*or commis￿Oning mthjel, to tsrg81 funding into the VCSE seclor more effectN8ly. and consujted wfth VCSE and commissioning a￿leagUeS through a Better Together PoliGy Forum. . We represented VCSE ittterests in mum￿$¢(10[ Task Groups. tad(ling mental he8Jih. economic and community weneration. funding and investment. and lurrteering. We co]laborated wrfh partners from the ]o¢al authority and NHSI Pub￿¢ Heaith Io (X￿ordinate ￿MMunIcatI￿$. rgswrces and reath into communities and responding to l¢xai needs. Cwrdinaling and managing information exthanges for the VCSE and heatth soial care prowiders about good pradKe parti￿[•rty in rural areas. regarding Sotiat isolalion, health. wellteing servlce& Health and Wellbeing cross seltor netrAtorknng continues to increase in complexity and imporlance. with key thange5 n primary care. a￿@$8 lo mental hèalth SO￿￿s and the finning up of the ￿lring, of the Integrated Care System IICSI Our fC￿S has been on evothng changes in cy)mmunrty based mentsl health support ac￿ to and buldiro strong soaal presc*bing ]￿kageS with Ihe VCSE (through the defvery of a Socjal PrèscribiThJ knnk Workers Ne￿Ork). and promding represenlalK)n for the VCSE into Strateg￿ govemartce models for the new heahh managernerrt Systems and [￿mmISSIOn1n9. We have been worknng in partnership co]teagues at the Rural Deslgn Centre to estsbfish the arthrte¢tu￿ needed to enable Community Research Netsvorks in Tural County Durham. have ￿$ts been uoss linking this wtih CDP and academic cclleagues to assuro altgnmerrt to the strategic goaLs of both the County Durham Health & Welbeing Board. County tkjrham Indugve Economic Strategy. and the strategic vision of both the County Durham Care Partnership and th regional Integrated Care Board. Through County Durham Together. the Better Together Forum and ￿CD Partnetships we continue to budd couaborative responses to key themes facing our communibes. induding responses to the c of crisis. opwrtuniiies for the dèlivery of the Househotd Support Fund, and supporting the PovertyTruth Commk8sion for CoLmty Durham. . The ongoing detdopment of a dea￿r g)vemance framework and strategic wo pkn for￿cD ¢ontinu•s to sukyirt the strength and impact ofthis partnerslup. DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (coKfiNUED) FOR THE YEAR ENDED 31 MARCH 2024 Puts1￿ benefit Voluntary and ojmmunity sec*or led patherships are ￿[aborating lo shape o)mmunty seNK*s. This wll enabte them lo bè rÈsponsNè lo the neèds of comMun￿eS th81 are struggling with signfficant inflationary pressures wthin th8 ntext of a ￿$t￿4￿1ng c￿$￿. partI￿lartY regarding mental heatth, food and fu81 verty and access to wellbeing supwt and ath.ce 8eNces. This in ensures Ihat the voluntary sector is actNety engaged and represented within key publ or led networks 85 they address i55L￿S of k)neliness and is1)latth within our communthes. . Colal)ornti¥v argwothg to Snfiuenc4 the design and delivery ofpublic Front line VCS organisation5 are better informed and trained about the issues that affect them and the peopje they work with. Funding al￿ inveslment into the VCSE se(thr are becomng responsNe, streamlined. and targeted. and more enabling in terms of sustaining a rtsrnmunity infrastructure through the pandemi The VCSE in County Durham has a slroThJ represenlational base that is infiuenang the ways in wlNch pub]ic are shaped. Volunteers The djarity provijes a Gomprghonsbve TarwJ8 of sgThiCeS that promote and support volunteering across County Durham. These seNces are provided through a Volunteer Centre (County Durham v(Aun￿rIng>. The priorities and athlevements for volunleefing services ate set out in Okieclive 2 above. The charrws work is diredy supported through the Trnstees, all of whcAn a￿ volunteers. The recruibnenl and management of casual volunteers is handled thr￿g￿ the Vojunleer Centre. and there are appropriate w)Ikles, procedu￿$, an¢J agreements in pl￿ to cxw b)th their reL¥uitment, and their roles and engagement with the tharity's stsff and wo Our primary role regarding vobJnt88rs in any setting. is Or￿ of ￿Qke￿age and athc*. wpport groups and organisalions in the VCSE sectorto rerxuit and support volunteers. and provide training and resources lo ensure that they have cornpltant polifies and pro(*dures in fv. Shgnifuilly. w8 provide trwning, resources. guidanco. and advi￿ about Safeguarding for wjlunteers and tor VCSE ￿nefi￿alles. Flnanclal revlew . Flnanclal revlow The result for thè IInan¢￿ year ended 31 March 2024 shuwed a 5UTplus of £304,149. ctsmpared to a defidl of £88.766 In 2023. This was split belween a £7.469 Unrestric￿ surptus from the ctharitls core a￿￿7tieS. and surplus of £296,880 on its restricied aclivibgs. The surplus on r88tricted funds relatss to year4Tryear drfferer￿eS in the timing between fijnds being recewed and èxpended on projed activity. The gjrplus in our day4¢>day actiwts&s was encouragiThJ. espeaajty given the ongoing Jnflid in Ukrainè and its direct impact on energy pri￿ and the wider cost of liwng during the star. We ended the yeai vrith healthy ￿serveS that w￿1 hold us in good stead to mainfatn ddivery at current levels. ￿en fvnding inevitably becomès molè constrained due to the wder flnanca￿ pressures wrthin the econorny. Our proven track reu)ril of delivery enabled us to ￿ntinUe attrncting and delivering additional funded actlvltle8 ', i using our &xtstlng staff ￿SoUrCes. We were also able to ￿an for additional staff resource5 to meef inrxeasing levels of nead and developlng work to adapt and des•3n system8 forjoined up working beiween the VCSE public sector ￿rvices. DURHAM COMMUNITY ACTION LIMITED TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Flnanclal procedures Our financial planning. follows an annual cyde, ￿nke(l the business plannlng and reporting rounds. Thè draft annual budget lor organi5ationaJ core costs is usJJalty set by th8 Board of Trustees al Ihg siart of each financ4al year. Income and projected expenditure for programmes I 8nd work streams during the year s￿ f8Ctored Into the budg8L The charity operates an 8c£ounling system that rlng fences projec* I progT8mme fundlng wilhln the accounts. 6nsuring Ihal monilorfng an(1 audlbng systsm8 are trnnsparenL The ExecJJtive Committee undertakes regukr monitoring of the budget on a t￿llOnth￿ bas& Durham Communlty Acuon's accounts aro sufyect to a full extemal audit on an annual basis. Tho charity complies th Charily Law by lodging all a¢￿UnIS wrth the Charities Commission. The a￿￿nts are aLrthorb&d and approved by tha Board ofTrust888 and pre8enled to m&mbeTS for adoptlon al theAnnual General Mgetirvj each Autumn. W8 alm to maintain a diversa portfolio of fundsng sourc*s. Fornis of investment in SerV￿&S are also vari8(18nd Include a balance of kncome fmm grants, comm￿60￿$ and 88mod Incom8. Sourcfjs of fijntsing indude: . Charitable Trusts.. The Ballinger Trust. County Durham C￿)MUnIty FtyJnda￿0n . Govemmenl.. Defra . H8allh.. Noflh East & North Cumbria Inlegraled Care Board {ICB) . Local Authorities: Durham County Council, Offico olthe Durtwn Poike & Crima CommiSs￿ner . Nallonal Loltary Communlly Fund Detall8 of Incomlng re80urc88 for proleci4a8ed ac1fv￿o$ are11sted ￿ Note 3 to the Surplus c88h bal8nc8s ar? Invg8led on ￿0$[t to eam #thre8t al the best av￿labl0 ral8 havkng duo regard lo tho balance betr￿en rf8k and reward. R•Mrv•s pollcy On 31 March 2024, th& Charity8 fffte re8erye8 were £468.694 with an addlts)nal £405.OY2 ￿ld In reslridwj funds that ar8 ring fenced lo support spedr￿ projects. DCA s18rt8 from 8 p￿sitIon of relatlve strength. wllh h88llhy raserves that we bulm up thanks to Ihe suppcft of our funder8 in the aftermalh of the CoM¢*19 pandemk. Howe￿r. DCA has not been immune to Iha wder cost pressures wlthin the aconomy, and we Cg)nfjnue to look for 8avings through the I￿ref￿ rnanapment of runnlng ¢X8ts. The r*loJlallon of Irae reserves. and the amounts that ha* been allocated against esd) category #ra: Descrlptlon Total resem$ l¢()m risin Restricted and Unrestricled Funds) Deduct Restricted Funds which 8r8 rin fènced lo support specafic ects Deduct fLxed assets hich are necessa forth90 rabon of the Qlartty Freo res•N¢s Amount £896,272 1£405,0921 1£22.486 £468,694 Freè ro$erves are ring.fenced forthe followln Six months, core costs and eslimaled redundanry costs Desi nated inv8Stmenl lo irnplement a rural catalyst pro'èet in County Durham Design*ed fund lor future organisational development Desi nated fund for the provision of services in the next busingss ￿nning cyde12025-281 Contin ency fund £288,215 £11.500 £30.OQO £100.C)00 £38.979 £468.694 10- DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 In attofdance DCA'S Reserves Pdlcy. our Trusteas have addressed the followtng priorities when determinlng how our reserves should be desvJnated: Six rnonths c4Jre costs and estimated redundancy t￿1$. This is the amount that we estimate would be needed lo cover staff o)sls. redundanq ¢￿ts. and essenlrdl runnwig o)sts for up to 6 months in the event of Ihe unplanned ¢losure of DCA This would allow time for an orderty wnd down or transfer of athrties to other pmmders. thereby offering some protection for benefitiaries. staff. and volunte￿. De5ign8ted investment of £11.5k during 2024r25 to comptete the implem&ntation of a rural cztaty5t proje¢A in County Durham, in partneTship wth the Rural Design Centre (RDCI, and the N*ionaJ Innovation Centre for Rural Enterprise {NICRE). One ol the e>isting RDC Innovalton and Design Assoa"ates has been assigned lo work Spe￿fi￿1￿ with our team as a on9￿ff investmeni This work cannot be fvnded by other means, and is regarded as a necessary investment to support the exptoration of irbdeplh rural o)mmunity economic dev9Jopment in County Durham. prowding gvidon¢e to inlluence better policg and support for rural busine&ses. CommunTty engagement and a true plaC￿based approath. aimed at building capacty within rural communilies ther than dellvering things to communrties. 15 the only viable way lo deliver on e￿noMIC and social objaciives for rural developmenL This means that engagement diredy wrfh rural groups (also providing ways to engage disenfranchised indmduals outside the USU￿ groLpsI is 8￿nIja1. The designated fijnd for future organisational development will allow DCAto ramp up investment in staff training and da￿lopMent, 2nd allo(8te Èxtra resourc￿ to improve IT faulities and. digMse semces èt& over the next 12- 18 months. Grèater us& of online training and development bs attr8(*ing mor8 pa￿cipanIS. and freeing up valuable staff time for more spgciabse(l one to one intsr¥ention& There are growng Pressures on ajl community support service5. and DCA'S support wli I b& under add￿onal and significant demand by the VCSE ¢)vei tho next 24 yoars. Designating funds for the prOVi￿on of services in the next business planning ¢yde (202&281 wfil provTde a buffer thiough the anbtip*èd o)ntraction and drfficJJtties. when we expect to see a redl￿tr￿ in income whilst maintiwning expenditure to continue our current rango ol support $9Nces. The contingency fund provtde8 a hedge agalnst ll￿a￿Onary ￿$1 pressures and unforeseen costs. Investmerrt pollcy and obs￿11¥E$ Undar the MemO￿ndum and Articles ofAsw#atton. the Trustees hav8 thè power to deposit or imrtsl fiJnd8 In any manner. including establishment of a trading arm (but lo invest onty after obtaining advlce from a financk41 expert and hamng regard lo the suitsbdty of investments and the need for dNersification). They have adopted 8 rxJnsÈrvalNe policy on depositing fvnds and c*oose onty k)w risk depogts. Rlsk manag•m•nt The ExecArttvè Committèe ofTntstees has a risk management str8tw that ￿)mpriSes. A Business Continuily Plan incorporating an annual review of the risks that the c*arrty may fa￿. The @stablishmènt of systems and procedures to m￿9*￿ thosè risks. Th& implèmèntslion of proceduTes deswjned to rninimise any potenti81 impart on thg thority should any of the risks materialise. Key Tisks for the coming 2-3 y8ars consid8red rel8vant to this r8POrt. together wth mitigating aclion5 that h already been taken. or whith are ptanned fot. are OLIt￿ned in the table belcw. These are also further consklered as part of the r&serves alocation policy (detailed earfier). whith offsets the adual and contingant liabil￿eS of the organisalion against the combinad valuè of unrestricted fijnds. Thos policy alknvs the chaiity to ¢)Jntinue to operate cn a reduced basi8 urtlil ahemative fvnding arrangements can be pul in ￿aCe. 11 DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Rl$k mano mènt continued Nature of risk D•taiJs ss of income Ovèr-reliance on a small number of sIgn￿Can lunders Mttigation Woth lo seujre muiti-year grdnl fijnding resources from range of key funders e.g.. National Lottery Communthe Fund. to promde grealef securty and reduce dependency on short lenn In￿rne. Reduce reltanc* on any slngle funder by broad8ning and diver5[￿n9 income streams e.g.. through the developmen of income generating activib'&s such as bespoke consutt8ncy. ts8inlng etc thal build on the St￿ng1h$ of tho stsff team. Support the above 048Ctive by conlinuSng lo d8velop nlche swiaknties whhln the staff 188m that enable DCA to respond to need, introase its reach and lo fill gaps in Sfrrv￿ proVI￿On that open up. ensuring Ihal servicgs aro C06t effective & rdevant. Continued dose working with thematic partner8hlps (Volunleeik)g and Advice) lo address needs and develop Improv￿ olllaboration in servic8 proviS￿)n (Shared le￿￿r¢0$, cTriocation8, and 8h8red Inlelllgencel. Dlmlnlshlng Opportun￿88 lo lund irrfrastructura. pc4tw, an sjpport seMCèS comrnunity anisations. Public servlce prlorili focused crisis #ilerv8nlion¥ and removad from prevenlalive ¢ommunlty Inllialives I develo ment. Lack ol cap8oty and resources lo bid for larg contracts. Payment by rèsults Bankrolling TUPE imF4ication8 Revl8W 8nd consolwjale partnership worklThJ where posslble to slreamlino and build capacity for shared resource8 With partner organi5ationsls9ryice provider¥. Large transfer8 publlc 8eNces contracts En8uring formal. r¢19vanl. and bld ready consortla are In place wilh Memoranda of Undèrstanding and partner8hlp agreements. Spr8ad th& rl$k and 8haro rnsoums and li8bfllllès wllh a baLance of larger and smaner. niche organisalions and partners. Ensure that Durharn Communlty Adlon Telains organlsational xale and resource$ that are sufficient I del￿91 Tealislic 18vei8 of service. whilst also reacting responsivel to op unities. Buslness ConYnuity Pkn updated with details of athons to be tak8n, and regularfy lesled. H8atth & Safety Rlsk Assessments. and Staff pmid8d with appropriate equlpment lo enable Temole working. Use of tT systerns e.g.. wdeo cLsnferèncing etc lo malntaln regutar contact with dierts, partners. and team rnemb8rs. Use of cfoud 8erwcè8. and IT back-up systems and procedures to ensu￿ that servic8$ Can be quickly restored in the event of roblem$. $ecto and Business int¢rruplSon Impact of pandemlc g.g.. Covid-19 Loss of use of offi premises due lo flood, rire. storm damagè, lerrori$m, vandalism elc Loss of rr services 12- DURHAM COMMUNITY ACTION LIMITED TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Risk mana ement Loss of key ruslees. and loss of kèy staff nd skills (In the ce of reduced evels of fvnding, r because iuness pandemic} COn￿nu8d Capacity for sustaining key relationships, and ability responsively. Resour¢es lo build Intelligen￿ and sustain the evidgn¢e basfj for influenclng and shaping new work. Inability to fulfil key contractual obligations, rèsulting in P0S5ible reputational damage. Impa¢t on slraleglc decision maknng and day lo da activities Adopt smarter, less labour-inlensive approaches lo communic2tions. information sharing and making ￿SOUrCeS available for beneficiaries. Ensure staff engagèment and tralnlng programmes are In place, oplimising spectalisl skills and experience within the delivery team. ensuring that experienced staff are available to fill gaps In the event of the loss of key personnel. Use of trusted contractors to fulfil tasks on a temporary basis if required. Enabling closer co-worknng and collaboratlon be￿een the d)arty'$ Staff and partner stsff members, thereby adding walue to iesources, and consolldaling working relationships. Recru￿￿9 new Trustees to rnitigate the loss of e￿sting TTuslees Plans for future periods The ¢harty wlll conllnue lo adapt and respond in a rnanner that is designed to meet our primary objectives. Objectives aTe rewewed annually. based on shared intelligence with our Colleagues and partners In the VCSE, and regarding an evolving fa￿ of publlc sorvicos, local govemment. and policy. A8 sel out in the Reserves Policy, the Trustees hav& considered the impli¢alions for a changing landscape of public seDMces. espeaally for health car&. and the continuing evolution of systems for irrtegrating heatth and $ocAal health Care servi¢es. Thls is In the context of rebuilding Lyvil society in the wake of senrice demand and funding pressures. couplèd with a Continuing fall back in confidence, and a more protracted than antiapated racovery p8riod in tha aftetmalh of Covid 19. Over the course of the last three years, SBnKir Man8gement and Trustees have been working prtractivety in dialogue with funders and commisslon815. We hav8 been collaborating on a more robust system for inforniing Commissioners where there are needs arising, and working with Ihe VCSE to target resources more effectivety. 2023r2024 maiked the final year of the three-year Grant Funding Deed. This has enabled us to work In partn&rship wth the Integrated Carè Board IICBI and Durham County CounLyI. incjuding Public Health. The Grant Funding Oeed IGFDI has been brought together by public sector commissioning partnèrs as an invèstment into VCSE infraslru¢ture support and development. This is intsnded to enable a more collaborative and Irust-baséd approach to funding the sector in County Durham. A further Ihree-year grant funding agreement seujred for 202427 is testament lo the value placed upon VCSE infrastructure support. During 2023r2024, DCA continuèd lo opèrate a hybrid policy that enabled stsff lo split their lime be￿￿een home and tsffice-based working, provTding greater operational flexibility and diredy benefiting DCA through savings on (Trir runnlng ￿$ts. Demand for the charitls services remalned high throughout the year, reflecting the continued need to support ommunity groups. volunteers, and volunteering infrastructure organisalions to deal wilh and overcome the challenges posed in the aftermath of the Covtd pandèmle. DCA'S Trustees are continuing lo meet on a bi-monthly b8sis, lo review budgets. casmows and to act if required lo continue within the parameters of the agreed budget. DCA will a150 explore opportunities to sewre 8ddiNonal fundlng that are a Comfortable fil with the charity's remit and forward work plan. 13- DURHAM COMMUNITY ACTION LIMITED TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Struc￿Ve. g¢vemance and management Durham Communty Aclion Limited TS a c))mpany limited by guarantee and does not have share capltal. The charfty 18 governed by MemoTandum andArtides OfASs￿at[on thal were adopted on 17 OL*ober 2013. The tharity is registered wlh the C*￿Tty Commtssion. Membership is open to any indr¥idual oi organi5ation that m66ts the criteria specified In the Memorandum and Mtdes ofAssotxation. The trustees. whts are a150 the directors for the PLKpose of company It￿. and who sgmd during th&year and up to the date of signature ofthe financial statements weTe: Professor SJ Banks Mrs LC Bird Mrs P Bud(ley-Alkins Mrs J Flynn MBE Mrs A Hawkes Mrs E KI￿anr￿)n MBE Mr MJ Litchfdd Mr J Robinson Professor JFF Robinson Mrs CA Smith Mrs JM Wortars MBE (Restwed 9 NOVernber￿23l Rocrultment and appolnlmont of nowtrustses The Trustee5 as charity Iruslees have control of the Charity and its pwperty and funds, however thwe is no w)dividual exercising significant ¢xntrol IPSC). All the Trustees are members of the ojmpany and guarantee to Jntribute £10 In the event of a wu)diNJ up. There mLLSt te a minimum of five Truste8s and a max¢mum of 20 Trustees. All the charivs Trustees are volurrteers and prnmde their fre8ty. Expenses are offered to ¢3)ver travel Costs. Trustees aitènding appropriate conferences and nefvlothng acliwties for the Charity may also be ￿1Mb￿r$ed for travel costs, conference fee5 and O￿a￿onal accommodation when an ovem6ghl stay ts n￿$Sary. No Trustees benefit fInana￿ty. contractualty. or materially from thgir rolos. Our Trustees have continued to work vAth the Senior Management Team to monitor our pclicies and procedures. and to und8rtak8 a rewiew of our Business Continuity Plan. Officers The honorary posts ofchair, IAcfrChair and TreasLr8r are eleded by serylng Trustsgs Smmedialely after theAnnual General Meeting. Oryanlsatlon Cuuendy membership of the PA￿[d of Trustees stsnds at 10. The Execajtive Committee meets bi-monthty. and on an ad hoc basis if the n￿SSI￿ artses. There is Ihe knlity to estabfish ad hoc task and finish su￿groups,. for example Trustees and Staff are currentty cojlaborabng on a rewew of DCA'S po￿￿e$ and P[0￿d￿re5. Pay policy for sonlor staff Salary scalès for senior staff ara detemiine(I by the TTuslee5. having due regard to remuneration for sirnilar ro59$ within the VCSE sector. No employeè eamed more than £60,C(() during the year. Indu¢tlon and training of newtrusts¢s Néw Trustee5 undergo orieniation M￿ting$ lo brief them on their legal obfigat*Jns under charity and company law. the o)rrtenl ofthe Memorandum and Articlès ofAssocaatitsn. the Execlrfwe Committee and decision-making process. Ihe bu$iness plan and recenl fmancial p8rformance of the tharity. Duiing the induction procE55 they meet key employ8és and Other Trustees. All TrLtsl8es a￿ en(x)uraged to attend appropriate extemal and inlemal training events. 14- DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Key management remunerdtion The Trustees hold overall reSpon￿b￿lty for management of thè organisatlon. tts assels, staff, and funds. Responsibilty for day-to4ay management of the organisation. finan￿, employment of staff. and for prowding support and resour￿ lo the Trustees lo enable Strateg￿ planning. is delegated to the Exec#JlNe Director. She is appointed by the Tru51ees to manage the operdtions of the thaiity and is an employog of the comp8ny. Des￿le the littè. the Executive Director is neither a Director of the Company nor a Trustee of the Charity. The Execulwe DI￿(10r manages the charty with the support of a small Sen*)r Managem￿1 Team. ￿mpriSIng the Managers for Comrnunty Partnèrships, Community SuppowL and Volunleering. Govomance and finanr* SUPFyJ1 are prowded by an extemal cx)ntrac4or. with a good working knowledge of the business. Details of the Key Managomwrt Personnel and theircosts appiicable (k&ring 202>2024 are lTr￿Uded in the ac£ounts. Related partles The charitys work progTamrne 15 primarity determwf by th8 needs ofthe coMmun￿eS that il serves. &￿ver possible. DCA aligns rts work with p¥evainng nalional. and I￿1 p)liaes and prioriti&s. We athleve this by worknng dosely a range of pathers, IndU￿￿g ACRE. County Durham Partnership. Durham County Coundl. the Office of the Durham Pouce & Crime Commissioner. and the North East & Ncrfth Cumbria Integrated Care Board. DCA also works responsivety wilh our ￿lleagUeS in the voluntary. cornmunty and Sod￿ enterprise 8ector wit￿n County Durharn. and in varfous tx)mmunty-based nets￿rkS and partnerships. AS a result. dose working rdationships are maintwned wilh a range of other organ￿lI0ns. ￿thoUgh none meet the related parties. uiteria as defined in company law: During 2023124 DCA maintained a Funding Agr8ement wlth Ac*on for CommUn￿eS in Rural England IACRE) to provide inte￿IgenCe and infomation for Defra about areas of poEcy. as (( affpcts rural ¢y)mMun￿eS on a regional and cy)unty-wide basis, wtth re5ped to economic develOpM￿t. d￿rtaI and broadband access. housing, transport. hèalth and we][b￿.rNj. lonetiness. and access to serts. The charity maintains a strong relationship wrlh Durham County Cixjncil and is rets)gnised by the Council as th8 primary VCSE infrastnjcture suppcsrt org8nlsatton for County Durham. This provides the Coun¢￿ with a single Conduit for publ￿ sector invÈstrnent inlo VCSE support semces. During the year DCA worked partirjjlady dosety ￿th Publ￿ Health, both Aijutt and Children's SeM(£s, Environment. and the Transformation & Partnerships team at Durt)am County Counal. The oifice of County Durt)am'$ PoliL* & Crime Commlssioner also CL)ntributed funds to supwl WOTk vrith front line community groups 8NI organisati￿s. Phy￿Cal and mental heamh and wellbeing was an important theme during 2023r24. Worknng with the Integratsd Care Board, and wider Integrated Care System (ICS) pathers. we dèveloped a programme of work to reuiforce VCSE engagement in new and emerging goveman(* struthires for primary and secondary I￿re. We were represented on and sUPPOrted a range of networfs and partnerships induding thè County Durham Partnership Board. County Durham E￿nOMiC Partnersh￿. ts Bgtter Together VCSE Forum. and the Adv￿￿ in County Durham Partnership. The Cornmuntty Growin9 and Fth)d Netsvork cy)mpristng 152 organisallorts an¢Y inrfivtdua15. and the Volunteer Cwrdinators Forum (comprising 518 organisations engage(l in volunteering ac¥oss the North East) wgre amongst the networks and organi8afK)ns thatwe thaired or supported during the year. -15- DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Statement of tru8te¢s' r8sponslblllti The trustees. who are also the directors of Durham Community Action ￿rnited for the purpose of compary law. are responsible for preparing the Trustees. Report and th6 financ￿￿1 statèments in accx)rdancè wth appI￿abl& law and United KingdomAccounting Stsnd¥ds (Unlted Krydom GeneraltyAcceptedAccounts'ng PrnfAice). Company Law requires the trustees to prepare fmanaai statements for each finanual yearwhich gNe 8 true and fair View of the state of affairs of the tharity and of the incoming resources and appticalion of resources. inctuding the Ir￿Orne and expenditure. of the charitable company for Ihat year. In preparing thase financi￿ statements, Ihe tru5tee5 a￿ required to.. - s8ie¢t sullable 8ozounling Oicyes and then appty thom conslstenty. - ths8rve the methods and princ4ptes ￿ the Chaiilies SORP: - make judgements and èstimates that are rea￿)nab[e and wud￿. stsle whether applirAble UK Am)unting Standards have been follo*ed. $uble(# to any matertal departures disdosed and exp￿ne{l in the finan¢ial statements.. and - prepare thè financi￿ statements on the goirKJ Co￿eM basis unkss it is inappropriate to presume that the charity 11 continue in Operat￿n. Th8 trustee8 are responsibl8 for keeping adequate a0￿U￿b￿j records that disdose with reasonable aC￿raCY at any time the finan￿al posltion of the tharity and enable them to ensure that the finanfi81 statements comply wlh the Companies Acl 2￿6. They are also responsible for safeguarding assets of the charity and hen￿ hr taking reasonable steps for the pr&v8ntit)n and deteciion of fraud and other I￿agularities. Auditor In accordan￿ wrth the company's arfides, a fesolution proposing that Robson Laidler Actountarrts Limited be reappointed as auditor of the ￿MpanY wlll be put at a Meeting. Dls¢losure of infornwtlon to audltor Each of the trustee5 has confinned that there ts rto Inf0m￿n of vthich they are aware which is Tejevanl to the audit. but of which the auditor is unaware. They lurther cl)n￿mied that they have taken appropri818 stèps lo tdentify suth relevant infornation and to tstsblsh It￿t the auditor is awarn of suth infomwlion. The trustees. reportwas apwoved by the Bo8rrl of Trustees. Mrs JM Worte Truste BE 19 September 2024 -16- DURHAM COMMUNITY ACTION LIMITED INDEPENDENT AUDITOR'S REPORT TOTHE MEMBERS OF DURHAM COMMUNITY ACTION LIMITED Oplnlon We have audited the financial statemenls of Durham CommunityAcbon knmTted (the '¢h81iVI for year endèd 31 March 2024 wttic* comprise the statement of financaat aclivitles. the balance sheet, the statement ofcash flows and notes to the financAal statements, induding ￿gnffiCant accounltng polscaes. The financial reporting framework that has been appli8d in thwr prÈp8ration is applicable law and Unitèd lthngdom A￿Ounting Standards. including Financial Reportlng Slandafd 102 The FInan￿"al Repo￿ng Stsnd8ALI appI￿&ble in lh8 UK arny Republic of Ir8land (United lfjngdom Genera[￿ACceptedAC(￿Jnting Practice). In our opinion, tre finanLid ststements.. gNe a true and fair view of the state of charrtable CoMpan￿S affaiTS as at 31 March 2024 and of ils incoming r8SOur￿ and app￿Cation of resour￿. induding its income and expgnditure. for the year then ended- have been woperjy prepared in aC￿r￿￿ United lfjngdom Generalty A￿epteal Statements in accDrdance with the smal ¢ompanSes regime and take advantage of the small t￿MparUes. exerytions in preparing the trustees, reix)rt 8nd from the requirement to prepare a 51rategic reporL Rosponslblllttes of trusteos As explained more fijlly in the ststement of trustees. resF￿s￿lI1lies. the trustees, who are also the direLtors of the charity for tho purKx)se of company law. are responstrjle for the preparalion of the finanual statements and for boing satisfied that they gN8 a true and fair view. and for such inlema] ￿ntrol as the Iruslees detsmiine is na￿Sary to enable the preparation of financkal statements that are fr8e from material misststemenl, whether due to fraud or error. In preparing the financAal staternents. Ihe trustee5 are responsible for assessing the charity's abilty to conlinue as a going conc8m. dSsdosing, as applIca￿e, matters reEated to going concern and using the going concem basis of a¢￿untIng unless the trustees either *ttend to liquidate the tharitable ￿rnpanY or to cease operation$, or have no realistic alternatNa but to do so. Audltorf8 respons1b1llti￿ for Ihe atwjit of the financial statsm•nls Our objectives are lo obtain reasonablè assurance ab)ut whether the finanoal st*ments as a whole are free from material misstatement. whether due to fraud or eTror, and to ￿sue an audilotrs report that Includes our opinKJn. Reasonable a55urance is a high W of assurance but is not a guarantee that an atjdil ￿nducted in accordance with ISAS {UKI vrill a￿ayS detetx a material misstslernent when it exists. Misstatèmènts 12n arise from fraud or error and are Con￿dEred Materi￿ rf. indMdua]Fy or ￿ the aggregate, they ￿Uld reasonabty be expecaed to infiuence the economic d8ci8ions of users taken on the basis of these financ4al statements. . The extent lo whkh our procedures are ￿PatIe of dete* irregularities. nthding fraud. i8 detailed below. -18- DURHAM COMMUNITY ACTION LIMITED INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF DiJRHAM CON1MUNITY ACTION LIMITED riic. Ikk ol ffl111•rl4 inL18tai&mpDI error or traTgJ has béén 3s$esguQ li) wiilutL-tioii wrth how inleiiiol Gonlrd5 may rrilvJale aiy sueh risk. Tmese contrc49 aro pnn ol the a￿1 by k*rf)rn¥ng sistèms bialkihrouglis to el￿￿r¢ I￿￿Y *iro w(￿￿11￿g *llor.livdy. Anatyh'￿l iewe¥y al￿ ￿)Stan71￿ IvsthvJ its al¥0 porforn*d Oli 31 niillotsl halances End I￿refOre a•y inslaTrces of noriptxJir,FAianc¥ .sho¥ld tse h*31)Iir￿d ty consNler¢d a$ hsigniftaill. In l(Jeniifyirig gnd fvssegBID9 rljks of rT¥iI*i81 mi5ststem￿l In rEW.l ol ¥rOgUk1￿6B, IAdLKliiic Ir￿0, aL￿j11 * cbloiryvd an ￿dar￿a￿*.￿ 4Jf Ihe n8tur4 01 th8 tr￿$1ry lind 8o¢KK, T￿lUdIng Ihè ￿gaI 2nd re9￿40ry Iramewerfk. ffi %Yl)kn optYat&$ Ihè ￿n￿leS t￿1￿ th81 léyal an# re9ullll0ry framèwcrfk Inquii8d wth manogenieiil wyl IhnAe d￿rge￿ yidh gOVe.-w￿ 8bcAJl their nwn IdelllilicalkTrn aiKI 95S•SWll6rt1 ot Ihe risks ol KregUl￿1￿5. Incknlng Jrti￿1. SUp.rwlod Dr aw inslan¢es DI tratKI dlscussèd %Wlh n)w9emeiii c>￿*d with goVern￿ts any noTra normRI cryisse ¢1 ￿lTIneS8, .TMrb ar8 Iiittéfei)I lithiitiMwJ tii tho a(*fii prrtèdur?s iJes(¥W 8bo%* and Iha prirDWy'ro£ponsibllly li',6 pl8veirt1￿ and de¢8uio.fj ol irrtwkrilffJ8 1￿c￿dI119 fttalg ￿th As véilh any aud-:1, t￿r0 rernalnJJ 8 M5k tsl ol InogulJrilifts ¥s Ilwg mty bwt•48 coluswJD, lorGW/. hileiilioiw omlJ8kl￿, mi$r0pre8ent8ti￿S or lie obrrrwJ• ul InloTnal cfjn1r0￿, ' A lurtlier t10¥¢r￿1￿ ol (tspon$6ilij..es 15 avalat48 ofi 1110 FinandBI Roporhno frniniilb w•lJÈilu Al.. hltyi'.11 .fK.0rg.u￿3￿dllrxsr8spon81l1IIi￿&. Thls da$gIJh￿l ol aLdlf/$ r¢p)rt. 0thorm&tt•r• 'The (orresponJliw fyii•S Lm¢udH•d. U8• alou* ieoort Tlili solety to the th8rl3bk cyjmpanys m&nknors. as a budy, wlll) ChapI￿r S dPart 16 lh& Conipanles ki 2th>3. ￿ &utoI ￿rk ha* h¢w undertaken so Ihal wè rr*3hl Flale lo the charrta￿e compBiiV¥ m(trnber3 Ihoift rnatte19 we are reqth•d to S￿1& lo Iheni Ir. on 8￿jITOrS r•port and for nD Oth•r Nirpose. To the kille81 &xlesit pwipitior by law. wo do lid a¢￿p{ or Bssume faBponslx"lrt> lo ortyone other Iliaii Ille thlliildblv c(>mpony artd Ihe £harllabk member$ 8$ 8 body. kjr ¢Jt¥ aivjil work, for Ihs oport, orfftythe omor.s we hava l¢m)ad. Nl¢holas Cl￿nInghaM FCCA Isenlorstalulory Aud5torl ltsr and behalf of Rtsb8011 L4ldlèt Ac¢ountanL* Lknitod statutory Ferrrwood F4rnwood Road Jv3ffjJnd Newcastlo.Jpfjn Tyno TY￿ arKI Ifvl Enwand NE2 ITJ .15- DURHAM COMMUNITY ACTION LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Curr•ntflnan¢lal yoar Unr•strictsd Ro•trict¢d funds funds 2024 2024 Total Total 2024 2023 Charitabl8 actiwties other tradSng act1￿83 Invgslm9n18 1,194,890 1,194,890 32,866 34,206 815.791 18.010 13.630 Total Incom• 67.072 1,194.890 1.261.962 847.431 Charitable acllville8 59.PJJ3 898.210 957.813 936.197 Not Incom•lleyndltuv•) lor th• y••rf Not mov•mènt In fund# 7,489 298.680 304,149 {88,7881 Fund bdances at 1 Awll 2023 483.711 108.412 592.123 680.889 Fund bAlanc¢• At 31 March 2024 491.180 405.092 8￿.272 592.123 Tha stslemenl of ffin8no81 acbvTth8s d80 ￿M￿leS with the rnquhments for an Incoma and exp8nditurn account undèr the Compan5esA(120C6. -20- DURHAM COMMUNITY ACTION LIMITED STATEMENT OF FINANCIAL ACTNITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 PrlorfInanclat year Unrestrfcted Re8trl¢ted fund5 funds 2023 2023 Totsl 2023 Ineome frnm: Chaiitable a¢tiwbes Othertrading acliwties Investsments 815,791 815,791 18,010 13,630 18,010 13.630 T¢)tal income 31.640 815.791 847,431 Charitable actimties 150.991 785,2C6 936,197 Gross transfw5 betr￿en funds 160.659 1160.6591 Net incomollexp8ndlture) forthe yearl Net movèment In funds 41.308 1130.0741 188,766) Fund balances at 1 April 2022 442.403 238.486 680.889 Fund balances at 31 Uarch 2023 483.711 108.412 592.123 The statement of financi￿ ac*vibes a]so comp4k* with Ihe requwenwts for an inojme and expenditure account under the Companiès Act 2(J)6. 21 DURHAM COMMUNITY ACTION LIMITED BALANCE SHEEr AS AT31 MARCH 2024 2024 2023 Fixed assets Intsngible assets Tangible 8$8ets 11 12 1.680 20.806 20.623 20,623 Currentassets Debtors Cash al bank and in hand 13 46207 875.207 616.340 921.414 623.342 Creditor5: amounts falllng due within ona year 14 {47,628) (51.842) Net current a8sets 873.786 571,5 Tolal assets currgnt Ilabllitsos 8*.272 592,123 The fvnd$ of the charity Restricted Income funds Unrestri(Aed funds 15 108,412 483,711 491.180 896.272 592.123 The financial Stat￿entS were approNEd ty the trust8as on 19 Septemtér 2024 Mr8 JM Wort￿5 MBE Company registration nufflbar￿9329 (England and Wths) DURHAM COMMUNITY ACTION LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Cash flows from op8rdtlng a¢tlvltles Cash generated frO￿labsorbed by) operations (263,0561 Inve8Yng activities Purcthase of IntsngIb￿ 8ssets Purchase oftsngible fixed assets Investment income rec￿￿1 (1.680) (5,924) 342 (23,653) 13,630 Not ¢ash yenerntsd fromllused In) investing activities (10,023) Net cash used In financlng aetlvlties Net in¢reasel{decreas•l in cash and cash qulvalents 258.867 (273,079) Cash and &8sh equivalents at beginning of 616.340 889.419 Cash and Cash eqwialents at end of year 875.207. 616.340 -23- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting polici•s Charity inlormatlon Durham Community ACliC￿ ￿Mited is a private company limited by guaTant8e incorporated in England and" Wales. The registered otke is 8 SL Stephans CourL Wuington. Crook. County Durham. DL15 OBF. England. 1.1 Accounthg conventlon The finanaal statèmènts have been prepared in aC￿[danCe with the d)aritls goveming dotsjment, the Companies Act 2￿6. FRS 102 Yhe Financaal Reporting Standard applicable in the UK and Republic of Ireiand. I'FRS 1W and the Charities SORP "Accounting and Reporting by Charities: Ststemenl ol Recommended Practice applicab￿ to thartb.es prepanng thew a¢xoun15 in accordance wrth the Financial Reporting Standard applicable n the UK and Republic of Ireiand (FRS 102)" (effective 1 January 20191. The charity is a Pubbc Benefrt Entity as defined by FRS 102. The financAal statements are prepared in sledbw, which Is Ihe funditinat ￿￿enCY of the tharty. Monetary amounts in these fina￿￿ ststements are r¢JJnded to thè n&arest £ Durham CornmuntyAthon LlnNled meets the definrtton of a public tenefft entity enty under FRS 102. Assets and liabilthes are initwlty recxjgnised at historical transarAion V￿￿0 unless otheTh¥tse stated In the r8￿v8nt a(#>)unting policy note(s). The finan￿￿ statem8nts haw been wopared on a goTh)g o)ncèm basis. The Trustees have consldered a KEriod of 12 months from the balan(* sheèt datè and (*nsider no fvrther disdosures relating to the tharty's abilty to continue as a wng ￿n¢effl t*ed to be made. 12 Charitable funds Unrestricted funds are awalable for use at the disc¥etion of the Iruslees in fijrtherance of their charitable cknjectives. Restsicted fijnds are subi8cI to speth L))nditi￿￿ by or grant0￿ as lo hcw they may be u$8d. The ' purposes and uses of the restrtcted funds are set out in the notes lo the financial staternents. Endovnnent funds are gJbJ￿* to sFeofic o)nthfvJns by donors that the ¢xpital must be rnaintained by the tharity. 1J Income All incoming reSour￿S are induded in th8 Ststement of Financ4alActMtses (SOFA} when the thartty is entitled to the tncome and the amount (2n be qtwrtified vrith reasonat4e accw. The foll￿Ning specific pc4icae$ are applled lo partiojtar categories of income: Voluntary incomè re￿1¥¢￿ by way of grants. donations and gifis is indudod in full in the Stslemenl of FinancAal ActNities when reC￿vable. Grants. where entrfement is not ¢X*ndtbonal on the deiivery of a sperjfie performan￿ by thè thartty, are reu)gni8ed when the charity beu)mes uno)nditionally entitled to the grantr, - Incoming resources from grants. where relatsd to Performan￿ and specific deliverables. are accountad for as the charity earns the right to consider8bon by its performance.. - Rental & other income are ret￿gnised on a recelvable ba&s'. - Interest on funds held on deposit is induded when receNable and the amount can be measured reliably by the charity,. thls is upon notrficalion of the interest paKJ or payab￿ by the ban -24- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ountlng pollcleB (Continued) 1A Exp•ndlturn Expendllure is recognl8ed once there is a legaj or cx)nstnJth oNioation to trnnsfer economic benèfit lo a thlrd party, it 15 probable that a transfef of 9¢￿0m￿ benefrts will bè requir8d in sgtllemert and the 8mount of the obligation can be rneasured reliabty. Expenditure is dassrflèd ty athwty. The costs of eath actlvty are made up of the total of dtreLt costs and 8har8d costs. including support costs invofved in undertaking eath athwty. Direct cost3 attributable lo a sin919 actiwty ara allocated directty lo that actmty. Shared costs whlch contribute to morg than one acfvty and 8UPPOrt costs whlch are not attributable lo a single adiwty are apportionod b8l%Yeen those activthes on a baB18 consislenl wilh the us& of ￿90￿ree8. Centraj stsff costs a￿ allocated on the basts of Ilme spent. end depreaation ¢harges are allo¢al8d on the portion of the asset's use. Expgndtture Includes VAT whlch cannot be fuly rèoJ¥ued. and is rewted as part of the expèndttur8 lo whlch it relates.. Costs of generating funds cornprise the costs assoualed with attrac*ng voluntary Income., Chadlable exp&ndlfvre comprlses th¢￿ eosls incuried by the charrty in the delivery of its actNilva8 and Servic8$ foi Its beneficiaries. 11 indudes bolh costs that can bè aloc418d dlrectly to suth a￿v￿e5 and those costs of an indire¢A nature necessary to ￿pport tham. 1.6 Int*ngible flxed •$sots oth•r than goodwlll Inlanglbla 888els acquired separatety Irorn a bu8h)e8$ aro r80)gn188d 81 cost 8nd are 8ub8equenlty measured at eosl le88 accumulatod amortisalion and ac￿MUla1Qd impaimenl10888& Arnortisallon is r8C(Jgnlg8d 80 as to wrlte off the cost of a8881s iass Ihelr v8lu&s over their useful h'ves on the following ba888'. Arnortisalion is recognised 30 as to wrfte off Iho co81 or veluakn of 8sBets1956 thetr rosldual v8lueB over Ih¢lr Usoful lives on the following bases: Volunteering website 25% stralghl Ilne 1.6 Tanglbl? fix•d a88•ts Tangible fixed assets are Inithqly m6a$urod 8t CO8t and 8ubsequenfy maasurgd al o)8t or V￿ualI0n, net of depredation and any Impalrmenl losses. DeprecSalkn18 recognisgd so as to off the tsjst or vgluatkn of assets le86 thalr res6dual values over thelr usofvl lfves on the f￿1r￿ing bases: Le88ehold Land and bU￿ding8 F[xtU￿6 and fittings 25% straight lkne 25% redLKang baLgt)ce Tho galn or loss artsing on the ¢thsposal of an assèt Is determined as the dnY8r8ncg bgts¥oen the ￿[0 procaeds and the carfying vatue of Ihe asseL aThJ Is reo)gnlged kn the sta¢ement offinandal actlvlltes. 1.7 Impalm)6nt of flxed guets Al each reporbng end date, the charity rewiews the carrying arT￿UnIS of ils tsngible and intrngul e assets to delemine whether there i8 any indication Ihal Ihose assets have sutrered an impaimient loss. If any such indication exists. the recoverable amount of the 868et 18 estimated in wdor to determlne Ihe extent of the lrnpairment loss (rf any). 1.8 Cash and cash oqulvalents Cash and ¢ash equivalents induda cash In haNJ. deptisits hetd 8t ￿11 wilh banks, other short-tem liquid investments with original maturthes of three months or ]es$. and bank overfTafts. 8ank overdrafts are shown wllhin borrowngs in ojrrent liabilities. DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng ￿1cloS {COntinu￿) 1.9 Ta￿￿tIOn As a charrty. the company is exempt tax on rwme and gains lo the exient that these are applied to rts tharltaL* objects. No tsx d)arges have arisen in the d)arity. 1.10 Provisions Provisions are rÈttJgntsed when the charity has a leg81 or o)nstructNe present obfjga1￿n as a result of a past event, f¢ is probabte that the charity will be requwed to settte that o￿lgatiOn and a reliable estimate can be made of the amount of Ihe Obligati￿1. The amount recognised as a provision 15 the best estimate of the consKleralion required to setue the present obligation al the ￿pOrting end dale. taknng into account the risks and uncertainties surrounding the obligation. here the effect of fhe time value of money is maletiJ. tho amount ¢xpe¢ied to bg rgquirgd to sotde the obligation is recognised at p￿ent V￿Ue. When a prow5￿n is measured at PTesent walue. the unwinding of the dlso)unt Is recy)gnised as a finance cost in nel incomellexpen(filurel in the period in which it artses. 1.11 D8btor&lered1tr￿ due within one year Tradg deblots a￿ rerjognised al the setuement afflc¥Jnt due after any tr￿0 discounl offered. Prepayments are walued at the amount prepaid after taknng accounl of any tradè disex)unts duè. Creditors and provislons are recognised where the charity has a present obligation reyjlting from a past event that will probably result In th8 Iransfrr of funds lo a third party and the amount due to selue the oblwJalion Can be measured or estimated reliably. Creditors and pro￿￿OnS are norM￿ty recognised at their settkmwrt amount after allowing for 8ny trade discounts due. Critical accountlng •stlmatss and Judgements Estimales and judgements are continU￿ty vraluated and a￿ based on hlstorical experience and oth¥factDrs, induding expectation of firture events that are bd*ved lo be Teasonable under ￿rcuMstances. The charity makes estimales and a￿uMptIOnS ￿nf￿nIng the fijture. The reyjting actounting estirnates assumptions wtll, by definition, seldom equal the rejated ac*ual reyjlts. In ¢ategorising leases as finance 18ases or operating leases. the Truslees make judgements as to ￿ether 8Ignffi￿nt r￿k and rw*Mrds or ¢Y￿ership have transferred to Ihe tharity as lessee. In recogni5ing income from proiecls. the Intstees make judgwnents as to vthether the o)ndikn"ons of tncome have been met. DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEmE￿rs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitable activities Toi•l 2023 2024 2024 2024 Income from CharitableAthibes 675.239 ' 519.651 1.194.8KI 815.791 Income from Charitablè Aettvhies ACRE Durham County CourKiI Durham Police. Crim8 and Irt(*ms Commlssioner National Lottery Community Fund- RC North Easi and Cumbria Reglon SoilAssociation North East and North Cumbria Integrated Care Board MHLDF County Durham Community Foundation CommunityALtion NorthumbertaThJ VONNE other 86,579 88.579 42.585 358.467 . 225.000 583.467 458.304 10.t 10.000 10.000 116,2C 2,000 15,000 116.OOLI 41.750 75,289 .000 41.479 48.004 3,510 76.799 41.479 24.562 13.952 675239 519,651 1,194,890 815,791 l)ther Indudes grat)ts totaring £1.5[￿ {2023: £8.500) from NAVCA, £nl (2023: £525> ftom W8ardale Area Action Partnership. £10.1))012023.' £niD from Consett Athce Hub, £7.66012023'. £nill from BASH Volunteer Passport. £14,34412023.. £nil) from Innovate UK. £10.C()012023: £n￿> from c￿zenS Adwcè, £23,062 (2023.. £nlD from Thè BallingerTnJst and £6.(KKJ PiY23: £4.927) from sundry funder5. In¢ome from other trading actlvllles Unr•stsl¢t¢d Unrostrlcted funds nds 2024 2023 Consultancy 32.806 18.010 -27- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charltsble a¢tlvlll8s Total 2024 Total 2023 Staff costs Consujta Meeting expenses Grants lo small ojmmunities 639,957 78.189 567,439 86.246 3.887 194.718 123.777 847.926 832.1]90 Share of support Costs {see nole 61 Share of governance costs {se8 note 6) 103,076 6.811 97,881 6,226 957,813 936,197 Support costs Support Govfjrnancg costs 2024Support costs Governance 2023 Deprec4alion Office rent Marketing and promot Cleaning and welfare Electriaty. gas and watgr Repairs and renew￿$ Insuranco Staff travel and tralning Printing. postsge 8nd lelephone Publicatlons and subsC￿p1¥)nS Computer ￿31S Sundries 5,741 27,149 89 3.699 14,984 5,741 27,149 7.465 27.126 858 3,654 11.421 27.126 3,654 11,421 443 2,689 2,T32 14,984 2,264 2.264 2.689 2.732 8.678 8.676 9,083 8.374 25.374 778 8.374 25.374 778 24.308 24.308 60 Independent examination Legal and pmfessional Audf(ors remuneralion 3,564 2.6 3,564 2,682 311 311 103.076 6.811 109.887 97.881 104.107 Anatysed bett￿en Charitable activities 103,076 6.811 109,887 97.881 104,107 DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Net movement In fund8 2024 2023 The nat mov8manl in fijnds is statad thr thargingllixe*Aibw): Fees payable forth8 8udii of the ¢h8rW$ Ilnancld statsm Depreciatton of tywned tsngible fixed assets Loss on disposal of langibse r￿e￿ assets Opgrating1oas• chavJe8 3.564 6,951 514 27.126 5,741 27,149 Thisl••• None of the trust88s {or any persons ¢(￿n￿le￿ wlth th*nl It￿l¥ed any romunoratton or benofits from tho tharty dudng th8 year. There were no Tw81ee8' remuneralton or beneffts for the year end￿ 31 Marth 2024 nor for the year ended 31 March 2023. Employ• The averag8 monthty nUM￿r of 8mployg9s durfrvj the year wa8.. 2024 Numb•r 2023 Number Executiv8 dlre(*or Field workers Admlnlslralor 14 14 Totol 16 16 Employm•Dt 2024 2023 Wages and sa8rle¥ Soaal securrty costs Other pension costs 566,990 47.947 25.020 499.067 46,033 22.339 639.957 567,439 Key man*gem•nt rnmunwatlon The key management of the ch8nty comprise the Exewiwe Director. Communty Support M8nagèr, Communty Partnerships Man8ger and the Volunteering Development Manag•r. Totsl ¥mpk¢yeO ￿neffits of the key management pe￿onnel for the year were £193.540 (2023 ". £185.6241. There were no employees whoso annual remuneratsn was more than £80.LV)O. 10 Taxatlon The charty 13 exempt from taxatton on athilies because all its Ir￿me is applied for tharitablg purposes. -29- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Intanglble flxed a$8ets lunlg&rlng At 1 Aprll 2023 Addltlons- separatety ac4uired 18.000 1,680 At 31 March 2024 19.680 Amortl•atlon and Impalmient Al 1 Apr￿ 2023 and 31 Marth 2024 18,000 C•rrylng amount Al 31 Marth 2024 1.680 At 31 March 2023 12 TAnglblo fix•d a•••ts l•nd Ind bulldln IlttlngB Co•t Al 1 Aprl 2023 Addit￿n% 9.539 73.724 5.924 83,283 5,924 At 31 March 2024 9.539 79,848 89,187 Depveci•lion and knpalrm•nt At 1 April 2023 Depiedatlon tharged In the year 9.$39 53,101 5,747 82,840 5,741 AI 31 M8Tt* 2024 58,842 68,381 Carrylng amount Al 31 Marth 2024 20,81 20,8C6 Al 31 March 2023 20.623 20.623 13 Debtorn 2024 2Q23 Amounts faulng due wlthln on• year. Prep8ym8nts 8nd 8ccrued inc￿ne 46.207 7.002 DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Cr•dltors: amounts falllng due wlthln one yur 2024 2023 Other taxauon and sodal sacurlty ottter creditors A¢wls and defeTred Inu)me 837 31,127 15.864 193 51,849 47,628 51,842 Indudod within accrua]8 and dèferred Income IB defarred Income of £19812023.. £44,358) relatlng to project come recelved In advancè of ant￿Orna￿L 18 Rvtrl¢tsd funds T￿ restrfcted frJnd8 of the c*18rty comfv the unexp8nded balance8 of donollon8 and grants held on tru81 subjacl to S￿￿¢ conditions by donors as lo how they may be used. Movemgnt In fvnd• Bal•Th￿ at In¢¢mln9 Flnourc•8 Bilance at 1 Aprll 2023 rnwurco• oxp•nd*d )1 M•r¢h 2024 ACRE l Defra Rural Houslng Enabler AICD Refeffal Pathways Invesligalion BEEP IBu&n855 Energy Efficer¢cy Projecll Community Buildings Energy Audit sm￿1 Grant Fund Communlly Spaces Partnership County Durham Diabetes Initiative Coviil-19 Vaccination Contrg Volunto8r Expenses D¢$llnalion Cap8clty to 8UPPOrt Mentsl Health Transfomialion Engaging ONerse Communities in He8Mh and Wellbeing Research Heatthy Communities & Sodal Prescribing pkce-based engagement & support Know Your Neighbourhood MHLDF Right Care Right PlarA Commurthy Resllier Support NE&NC ICB Volunteer Delivery Framewort to support community Ir8n8fomation NE&NC ICB Pro•active Soctal Pr8sul)ing Povety Truth Commission Sorjal Prescribing Devglopmfjnl & Swort UKRI Community Research NO￿OrkS Volunleerlrtg & Infrdstructure Support ACRA (Defra) Group8d r8strtcted funds 23.994 10.WO 8.917 225.1￿) 90.000 10.(KIO 113.554) (1.980) 10,440 2,020 8.917 185.000 14.237 {40.OC¢]) (75.763} (10.0001 {101 912. 9tY2 150.000 150.ofNJ 3,510 13,510) 41.479 80.289 141.479) 160.289) 100,¢MI I100,0￿) 7.5CQ (7.5￿} (50.000) {7.4241 pe.cwi (14.3441 (339,5501. (42.5851 (58.222) 50,thJO 15,CM)O 52.000 14.344 339.550 42.585 7,576 26.000 108.412 1.194.890 1898,210) 405.092 -31- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Is Ro$tri¢ted funds (Continued) Ho Enablèr This Defra tjnded initiative aims to boost the supply o* rural affordable housing by prowding aC￿sS to serwce that supports landowners and communibes lo identify sites. and work5 with housing associalDns and tocal authorities lo delNer high quality homes that meet local housing need through small scale schemes. nvèsti allon The projeci is undertalang research to better undetstand the Informatson, Adwce & Guidance Refenal Pathways of MCD (Adwce in County Durham) partner ¢ygani5ations within Courty Durt)am. This project is prowding funding for an assessor to ￿￿lertake ar￿Y efficiency audits for sman community owisations. Small grant sd)eme that wll assist ￿mmunity buldings groups lo implement ￿orgY audit improvements rel>)mMer￿ert by Durham County Counc41's BEEP energy 8udit le8m. Commun 8s PartMrshi This partnersJ)ip project. supported by the Communities Fund is supporting DCA lo provide comwnunity buildrngs in County Durham with infomiatton. adwce. and guidance. and grant funding lo.assisl wlh buikling improvements. Supported by Ihe North East & North Cumbria Integ￿ted Care Bo8rd. trtts project is pm¥idSng grants ID organisalions to offer Sm￿1 ￿le awareness rai%ing and engagement aCti￿ties. amongst p80ple al rtsk of diabete5 with poor mentsi hea]th and l or a le8ming disthlity. Covit>19 nation Cen e Volunte Administration of a fvnd lo prowde travel expenses lo W)￿nteerS asS￿thng at Cowd-19 vacthation aThJ lateral testtng cenlw. .Funded by the North East & North Cumtsia Integrated Care Board. this aims lo provide a dedicated restsurc8 in each new community Mental Health hub area lo increase the capa¢ity of VCSE organisations to defiver lntsnmnt￿s. . En Organisation of, and VCSE partiThpation in a workshop 'Engaging DNerse Communities In Resèard). h8ld in March 2024. The event was held in partnership with VONNE. National Institute for Heath & Care Research, and The Institulg of Mg(lThl HumaThbes. Durham Univgrsty. and fiJnd8d by Welkome. & Soca I Pr in Funded by the North East & North Cumbria Integraled ca￿ Board. and administered by VONNE, this p￿lect is building su5tsinaEAe comrnunlty￿ntred approaches that connect and promote public hèalth messages, support Communiti￿ enhance relationships with the ¥oJuntary S￿•r. aFHI provide local intelligen￿ lo inform plannoig. This project is building the Confiden￿ ol volunteer invoknng organisalKJns, so that they a￿ more c¢nfident to recruit and relain localty based volunteers who might othe￿iSe be experiencAng loneliness. Prowsk)n of funding to the VCSE to support the proMsKJn of ser¥icw that address community ment8] he￿th needs. DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Ro•trlctsd funds IContlnu•d) lunleer Delive Fram8work to su communi This is lunded by the Norlh East & North Cumbri8 Integrated Care Board lo support the development of volunteering framework, a qv8bly assurance rnetI￿d to ensLbre vol￿teering best pra¢ti¢e within Mental Health Hubs, and mentoring I support for each hub. This 15 SUPPOrted by thè North East & Noth Cumbria Integraled Care Board lo provide srnall seed fund 9rants lo Jocal organisation5 that deliver actiwties which can be made avaiL4ble through Prescription, to Improvè heatth c¥Jlcomes for local resKlenls. Thi5 project alms lo bott9r understan¢J ihe challenges faced by res￿￿nIS living in poverty in County Durham. and lo com& up with pr8dcal c*anges and solutions lo some of those tha￿￿ng8s. It alms to bring about ch8nges for IndI￿dUal5 and organisations al a policy and Systems level, and arter the w8ys poop￿ think aboul poverty. This initiative, funded by the North East & N￿h Cumbr18 Inlegrnled Care Board, gupport8 DCA lo develop and expand the Soclal Prescribing Link Worker ISPLW) nefv¥orK providing p88r support for SPLWS, ralsing awarene38. and emb8ddSng soaal pres￿¢bIng Into leams wor￿n9 across and wllhln GP practlces. The Community Research Nett¥ofk {CRN) ￿ a way for communities to be actN8ty Invo￿ In settlng ￿sear agendas. contributing expwiences, and collecting relèvant infonnali¢)n, that In turn lo Snluence change8 in practice & poticy. Thi$ projod is fund8d by UK Research & Innovation via Innovate UK. Grant funding agreemenl with Durham County Councll for the p￿S1On of 8UPPOrt services to the Voluntary & . Comrnunily SeGloi across County OUrt￿ Provision of slrateglc 8UPPDrt to rurnl communld¢s. sharfng leaming on susts1nab￿ fundlng models. and providing access lo loc￿ inlelltgenc•. £42.58S of rw In￿me was received and 8xp8nded In 2023r24. There Is no cary forward balanc8. Micro-gTants ins¢ialive for groups in County Durham. wpported by The Balfjngor Charitable Tru81. £23,062 of now Inc#)me was re￿￿8¢ and expended in 202W24. There18 no cary forward balance. Acuedited volunt88r passport IrawJ5ng wj5llatt¥e for 818hop Auc*land and Shildon AreaAG￿n Part￿rShIp. Development of a welfare advtce hub in Con8ett (DCA a(*ng as an agent to rece￿ and dl$lribut9 Sncome from De￿ent Vall&yAAP to theAd￿¢￿ In County Durham Pathership) er Provision of advice and ￿gnpoSting io organisalions pro¥iding spety8￿$t support for people. including volunteerfng, mutual aid groups. link workers. and assistance wrth llaison mèetings & oTrline training. £10.OC(I of new inGvme wa5 recaNed and exp8nded Sn 2023124. Twe is no (srry foThvard balancx. VCAC This project is supported by NAVCA It Is promding funding for DCA to advise and support for fron14in& Lyjmmunity organi8alions to access grant fundlng to ease the h¥d8hip caused by the InC￿aSed cost of limng. DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Restrlctad fvnds ' (Contlnu•d) VCS Em redness Administered via the British Red Cross Socaety. this is funding DCAto help local organh8alions ensure they are piepared to work Ic4Jethei to assist I(￿[ wn&rgent?es. £6,CQO of r18w income was received and expended in 2023124. Th￿• is no fary forward b￿an￿. 16 Unre8trlcted fvnd$ The unrestricted funds ofthe charity comprise the unexpended balances of donations and grants which arè subject lo speryfic ￿ndItionS by donors and grantors as to h(w they may be used. These include designated fund5 which hav8 b88n set as*Je out of unrestsicled ￿[KIS by the l[L￿tee3 for specaffc PUTpose& At 1 Aprll Comlng Resources Trnnsfers At 31 March 2023 Trsources expended 2024 General funds 483.711 67,072 (59,6031 491.180 At 1 Apnl Incoming Resources 2022 resources •xp•ndèd Transfors At 31 March 2023 Gan8ral funds 442.403 31.640 1150.9911 160,659 483.711 17 Analysis of not assets boiwetn fund8 UnreslTiCted Restricted lund5 funds 2024 2024 Total 2024 At 31 March 2024: Intangible fixed assèts Tanglble assets Cuttenl as5etslOiabditsg$) 1.6BO 20.808 468.694 1,680 20,806 873.786 405.092 491,180 405.092 896.272 Unrostrlcted funds 2023 Restricted funds 2023 Total 2023 At 31 March 2023: Tangible assets Current as5etslOtaknlittes) 20.623 20,623 571.500 108.412 483,711 108,412 592,123 DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Opernting le￿ commitments Al the reportlng end date the (*)arity had outstanding o)mmitmènts foT fiJiure minimum lease payment8 under non-cancdlable operating leases. whtch fdl du8 as fc4knv&" 2024 2023 Within one year and fNe ye&s In overfive years 1.759 16.708 25.502 19 Retlremgnt Benaffts Durham CommunityAdion particip8te5 in The Pensfjon Twsfs Flèxible Relirement Plan, a define(l o)niribution Scheme. The plan is fijnded and contraLtsJ out of the state scheme. The assets ofthe scheme a￿ held sepaTatety from those ofthe charity in an independenty adminislered fund. The ¢onthbubOr￿ paydble by the thaiity expensed to inu)me and expenditure aJnoun1￿1 to £25,020 12023: £22.339). Conffibulions totslling £nil (2023.. £n￿ were paydble to the fund aithe year end. ."1 20 Relatsd party transactlons There were no related party Iransathons for the year ended 31 March 2024 nor for the year ended 31 Mard) 2023. 21 Lègal Statys of the Charity The charity is a company limited by guarantee a￿1 has no sharo capitst. Thg Irabtkty of eath member in the event of winding up is limited to £10. 22 Cash generated from op•rattons 2024 2023 SurpiuslldefirAt) for the year 304,149 188,766) Adjustrnents for. Investment inc¢ym8 re¢ognwl in statemgnt of finanoal adivit {Gain)Aoss on disposal of tangibl& fued assets Depreciation and impawment of tangible fNed assets (34.206) 113.630) 514 6.951 5.741 Movom8tts in working ￿pIt￿. {Increaselldeuease in debto {Decreas81 in creditors (39,205) (4.214) 11.132 {179.25n Cash ggngratsd froml(absod)ed byl oporntions 232.265 P63.0561