Charlty regl8tratlon numbgr 229119 IEngland anfl Wales) Company regl8traUon numljor 00309329 DURHAM COMMUNITY ACTION LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 DURHAM COMMUNITY ACTION LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trt￿tEB3 Profo¥8or SJ Bankg Mr6 LC Blrd P 8u¢kley-At￿ns Mrs KL Davison (Appolnlod 21 Nov&mb8r 20241 MrsAHBwkeB Mr ID Wunler Smart IAppolnted 21 November 20241 Mrs E Kllgannon MBE Mr MJ LIIGhfleld Mr J Roblnson Prof¢ysor JFF Robln8on Mr6 CA Smlth Mrs JM Worters fvFBE Secretary Mrs KJ 8uFfow8 Charlty numbgr 229119 Company numb•r 00309329 Reglstered offlco 8 $1. 81ephons Court Low Wlllnglon Crook Counly Dutham England DL15 OBF Audltor Robson La1dlerAc￿Unta￿ts Limited Feniwood Hou80 Fernwood Ro8d Je9mond Newcastle upon Tyne Tyne alld Wear England NE2 1TJ Bankors Lloyds Bank 64 Fawceti si Sunderland SR1 1SF Sollcltors Mu¢kle LLP Tlme Central 32 Gallowgal8 Newcastle Upon TyrJ8 NE14BF SuAnbume Maddison LLP Venture House Aykley H8ads Buslness Centr Durham DH1 STS AAM COMMUNITY ACTION LIMITED JNTENTS Pago Chal¢$ Report Tru81s08' report 3-17 Indepondgnl audllofs report 18-20 Statement of flnandal attllvllle8 8alance she81 23 $1&1omgnl of cash flows 24 Notes to the flnAncSal 8talementJ 25-37 DURHAM COMMUNITY ACTION LIMITED CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 The past 12 months hsv8 conllnued lo present challenges for organl8allons Yrfthln the Voluntary, Communlty and Soc181 Enterprlse (VCSEI 80clor whether by way of Incressed sgrvlce dem&nd or uncertalnty about Contracllng or rant fundlng, Neverthgless, It Is clear that tho slrono conlrfbullon ty sector coll8agu68 In 8UPPDrllng our communllles wlth the needs thoy lace, Is nevbr more needed. The VCSE conlnues lo enabl& cc>mmunlty led acllon as Iruslod stsurces of pracllcal and emotlonal support lo thel¥ corrimynlU88, undorplnnlng communlty r@8111on¢*. sn response to ihl814nds¢ape, Durham CoMmui)lty Actlon m81nlalned our olose coll#borat1ve work wlkn co118agLI88 In the sector, and acro8$ thè Publlc Sector. We rx)nlllluod lo kgop In touch wSlh the org&nls4tions and group8 that have pl8yed Such a key rolo In suslalnlng cotllmunSlwled support acuvity. In response lo tho most p￿SSIng n8eds ol Ihalr ¢ommunlties. 2024r25 was once agaln al)oul supportlng our communllles lo develop, and lo grasp new opportunlllo8 that help lo bulld communKy r8slll8nco. Colle4gues In the VCSE Ilarge aiid sln811 orgonl$allon81 ctsnlnue lo faoe many chall8nge$ adapllng servlce provlsion io meet commLJnlly neod$, 8mldsl Increa8lngly conslralned fundlng and dslng dellvery costs. Staff recrurtrt78nl and toten￿(In have conllnu$d io presont dlfflculllesi even where fundlng and Inv6strn¢nl18 secured. There are complex chall6ng88 for the VCSE and our partners In the publ1¢ s$¢lor wlth reBp&ct lo equltab10 provlslon of piibllc servlces, Includli)g hemlth. soclal caro, and edutsHllon, at whon publlc flnance8 aro undgr growlng p￿ssUre. These challenge8 Include the undgrmlnlno ImpaGis of poverty, poor and worseninu mantal healtli and conllijued Infl8tlonary pre8sures faoed by indivlduals and organlsallons allke. We eonllnue lo s&e Incr088es In the numbers ug￿ng food and fugl banks, and the growlng number of new peoplo 8eeklng debt advlco and other welfaro or gmofjonal &upport servlc¢8. ThesB challengos are hlghly vlslble and exacttrbate Ihe health ineqiialllles evldent acros8 our commLinille3, Througli all thes8 chalSeng¢g. volunteer led 8cUvlty across the County contlnue¥ lo provlde a 8afoty nel of 811PPOrt to tho¥¢ In need. Olir work dL1ring the yegr has been Ioc118ed on svpportlng volunlogr le8d6rs lo bulld capa¢lly and 18ke actlon wllh Ihelr communltSe8.. W8 w8re oble lo collaborate wltli our co11&9gu&s Iri the VCSE, and the publlc sector, lo support communi15es wlkn informallon, advlce. and Iralnliig., provlde leadfjr6hlp and 8dv()¢al6 for volunle8r led dellvery, and amplKy the d&mon81rablo conlrlbudon the voluntary sector makes lo our local economy. Addresslng thls broad spectrum of183ue8, our woth themes conllnuod to pdorfllse.. Health and wo51b&lng & communlly re8111&n¢e Indudlng mentsl heatth Volunteerfng R8presentallon, advocacy, and volce lor11)e VCSE PollGy and Impllcalions for communllles.. hou$Sng. a¢¢e$s lo s8rvlc&8, enlerpdso, carbon reductlon and energy, dlgS1o1 Infroslructure and rbach, and lonellne88. The threg key themos that remaln cohs151ènl lor us, year on y8ar, are Volunleerlng Support, Communlty Assel bulldlni. and collabor8tlons arid allgnmenl wllh kèy VCSE support organl$allons.. Supparting networks and p8rtner8hlp8 wllhln the VCSE conllnued to be of cruclal Importai)ee lo us. AS a VCSE infrastru￿ure support provlder, we pl$y a koy role In represenllng and chdmpionlng Ihe s&clor. Multi~sector portnorshlps in County Durham have contlnued lo be hlghly effecllv8 ¢ondulls for Informailon exchang&s, prtsblom solvlng, oonyiiltallon ahd co-produ¢tlon In shaplng new 8pbroach86 to sar¥Ac6s. Over the cours8 of the year. we once agaln work6d clc)8ely wllh 8 dlver8e range ol fundars. Includhg cDmmlssloners, Ptslnt North Conimunrty Foiiiidallon, and charlloblo grant glvlng Irusls. Work1ng collaborallvely, lunder8 have been hug&ly 8upportlve, enabling greater flèxibllrf(y, and suppo￿n{j th& sector as organS8allons havo adapted (he w8ys In whlch Ih8y reach Ihelr beneflciar108. Through Ihls support a lol of VGSE organIsa￿onS and group8 have beon able to $L18taln, and to start the process of r0shaplDg thglr income stream8 and aclivimes. Monyslde many orgaMl8allon8 In the VCSE who are rellanl on a broad portfolS0 of lundlng support, Wo wer6 vory lortunatg ai)d gral8ful lo have Ihe ovewhelmlng support ol Durham Coiinty Coun¢l1, Defra. Ule N&llonal Lollsry Comirunllle5 Fund, Ihb Cllmatè Action Fund North EBSt & North Cumbrla Inlegraled Care Buard, the Offl¢e of tho Durham Police & Crlrne CommlsBloner, Polnt Norlh Coinmunlty Foui)dallon, and all our other fundorB. DURHAM COMMUNITY ACTION LIMITED CHAIR'S REPORT {CONTINUED) FOR THE YEAR ENDED 31 IWARCH 2025 Our Trustees hove Contlnued lo tmeot on a bl-monlhly basls lo revlew Income and cash flow and ensur6 DCA remalns o pro8cllvts well-YLin oruan18allon th&l18 ablo lo respond lo Ihe need& ol our bÈneflclarles. Flnanclalty, we are gralefvl that DCA can once Bgoln look lorwsrd to the ¢omlng year WIU) a degrge of Conffidence, d08pllo the conllnulnll challenge8, 8nd the cllm8te In whlch w& conllnuo lo operate. This report oulllnes the eharllls oblettlSv8$ 8nd 8¢hlevemenls during the year lo 31 fv[a￿h 2025 and delolls thè affangem6nts that are In placo lo protect and dev61op re&ources. 2024125 wos a year IhEtI contlnued lo challenge and stretch community roslllen¢e', DCA'8 longevily in County Diitham ha8 lielped us to work re8pon81voly and 8UPPOrtlv8ly aiid, as we mark our 90th year of operallon In 2025 we know the chall8ng&s on all 8eclor$ wlll conllnuts lo be gxc8pIIDnal. Alongslde all our colleagues In publlc se￿Ice, we conllnuo lo adapt and rospond lo now and emerglng needs we co. As ChaSr, I would on¢0 ay8ln like lo expre8s my thanks and 8ppreclatlon to our Slaff snd I tugtaes, who are wlthout doubl Durl)8m Cornmunlly Actlon'g rnost valuable a5sels. On b8half of all the Members, Staff 8nd Trusltses I would o1$0 Ilko lo express speclal thanks and apprec5allon lo our funders and 811 th08& who pla{￿d their I8￿h IN us lo cont5nuo our support for the sector. Mr8 Jan Wortors MBE Chalr of Execut5ve Cominltt¥& DURHAM COMMUNITY ACTION LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT} FOR THE YEAR ENDED 31 IVIARCH 2025 The IruBlees present ihelr gnnual report and flnanclal 81atomonl$ for the year ended 31 March 2025. The flnonc1al statements have beon propared In accordance wlth the sccountlng pollcles sel out In nol¢ 1 to th fliian¢lal $14lemenls and oornpty wlth tho ¢hadty'8 governlng docurllent, the Comp8nlgs Act 20C6, FR8 102 Tho Financlal Reportln9 Standard appllcable In the UK and Republlc ol Ireland" and tho Chai'llle8 SORP "kcountlng and Reportlng by Charllle8.' Slal&menl ol RecDmrnendod Pracllce appllcable lo chartlles preparlng Ihelr gccounls In accordsllce vAlh the Flnan¢Sal Reportlng Standard appllcabl¢ In the UK and Republle of118land IFRS 1021" ObJectlvè8 actlvltles The purpo80 of the charlly18'to promote the btnefll of the Inhabllanls of County Dutham and the Burroundlng ar60¥ wilhoui dlslSiictlon of 86x, 8*xual orlenlatlon, race or of pollllcal, r8llgSoug or olh¥r opinlor]s, by assoclatiny together the said inhabitants and tha glalulory aulhorlties. volunl&ry and other organl$allon8 in a comrnon &ffort lo &dv&Nc 11)e welfare of the 5&id Inhabllants wlth tho oblecl of Iinprovlng thelr GondSllons of Ille, through any or all of follovdrig.. lal the rellef of poverty. Ibl th$ advanoement of aduc8tlon. 1¢> tlig advancem&nt of health. Idl the r¢llèf of unemploymonl. lel the promotlon ol urban and rliral reggnerallon., and In Such ollior ¢hadiable purpoaes as may from tlme lo llrne be delermlned., About DCA and OurValueB Durham Communlty Acllon IDCAI works wllh and for communltie$ across CDunty Durham. We bellev8 County Durham is & beller place for havlntl Ihrlvlng communlty organl8allon$. We run DCA well. 80 we 8UPPOrt communlly organI8a￿O￿s by.. Provldlng &xport456 and advl¢e whknh IB tallored lo n88ds and clrcumstsnces. Supporung aiid nurturliiy n&w ¢ommunSly Inltiatives. Enabling good volunlaerinu practlae and Dpporlunlllg8. Represeiillng and provldlng a vol¢e for the communSly and volunlory Sector in County Durham. Our values Oblectlvllyi honesty & Intogrlty About us Provldlng Export1$(a and Advlco: Wa support communlty oryanlsallons to do thglr work effe¢llvely, by provlding advbce, tralnlng, r6soLirc6s, and help to t8¢kl& ¢halleng6S, and to reall8e Iholr asplrallons. Do the rl9ht thlng Set hlgh 8tandardB for tho $•etor Supporllng Inlllatlve$.' We work with nelworks and Gommunlllos o interest to track opporliinllle8 and ch8llenge$ for the sector, and to Innoval8 and lest now approache8 whlch 8t¥englhon our Soolal and commun51y Snlrastruclur@. Encourage g can-do culture ¢countablllty ond rggponslblllty Profes8lonal prfde Enabllng good Voliinteerlng: We provlde brokerage and re6()ur¢ts to develop volunteerlng opportunlliès and good pracllc8 in voluntee Involvlng organlsallon3. W6 champlon volunleefing across all 8eclor8 In County Ourham, and 8UPPOrt ptsoplo who arg new lo olunloerlng to Ilnd the rlglil opportunllies for them. Enabllnu leador9hlp Learnlng Ih91è88ony and $haYlng tliem lgtenlnii reflectlng Provldlng a volc8: We apply our knowlodge and experllse wlthln lio VCSE (Voluhlary, Comrnunlly & Soclal Enlorpri88 Sector) Into sector led nelworks, And mulll.ag&ncy partner8hlp8 County Durliam, tho North East and nafjonally. We achlev8 thls. fhrDugh effeCt￿P leadership, and tepre$olllliig ¥eotor Intorestg and the Issues Ihal affect cornmunltles In County Durham. Througli cliamplonlnu the Snlerests ol our loc41 VCSE sector, we can nfluonce and lielp Shape publlc aector pollcy, and the deslgn and comml88lonln of loca1 sarvl¢eB. naly81s and problem 801vln DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI {CONTINUED) FOR THE YEAR ENDED 31 IklARCH 2025 Th$ Tru8tee8 conslder the Charlty Comml3glon's guldellnes ¢Jn publltt baneffll, Includlng 'Publl¢ benefll.. iuniilng a charllv IPB21 wh&n shaplng and plannlng the charily's obleollvos and $cllvllltJs. Aehlevements and perfoymanco We have placed an emphosls on supporlng and 8U$talnlng community 98ststs, wllh an oblgdve to support th rsslllence of uur 8ocl81 gnd communlty Infra31ru¢tur8 In County Duiham. Our work stream8 were focused prlmarlly on thres oblectlves. Gctrod progress was made In dellv8rlng agalnst each of the three thewe8 durfng Ihg year, pioduclng a range of outcomes that provlded dear publlc ban$fils'. Oblectlvo 1 Supportlng Communlty Oryan18atlons'. Ke8plng In touch. provldlng BuppDrt and help Unforniatlon, advl¢e, and guidance) lor corninuiibly orgaiilsatlon$ and groups, pa￿cularlY for volunteer led groups. Supportlng dovelopmenl and publlc acces8 to cornrnuiilly space8 and Bervices. Prlorllles Keeplng In touch wllh volunleèr lad wmmunlly groups, and provlding a range 0 Inft>mibllun, updal¢s & news, advlce, and guldance. Supportlng groups wllh funding Iralnlng and all oSP9Cts of cgpaclty bulldlng, Provldlng opportunllle8 for neiworklng and Iralnlng, plus on-Golng support for th derVCSE. suppor￿ng cOmmun￿Y group8 provldliig InfoTm81 mental health 8UPPOrt through the Creo ngtwork As8i8tlng local groups planning far communlty.led houslng Inlllatives, en6rgy efflciency of comrnunty spaces. Commun￿ energy and other NelZ#ro programmes. Achigvomonls 1169 VCSE groups aiid organS8alloiis woro 8UPPOrted wldi Infomatlon, advlce. and guldanee. Th¢ Sharo and Loam Network for communlly organlsallons and groups conttnu&d lo thrlve on-llne and we provlded a fLIIIy B￿bSCrIbed programme of networking And Iralnlng acllvllles. MembeY6hlp of the n8lworf( hald Eleady al 617 organlsallons and groups, reffleoling the v2lue thot memb$r8 placfy on Ihe support provlded. 1172 peopl8 partlclpated In themed work8hopB. Iiicludlng Meet lh& FLindgr, Communlty Bulldlngs, Themod Meellngs & Good Food Network. Coll8bordtlDg wlth colle8gu¢8 In the VC8&, we Conllnued lo provlde Inforrnallon and Irainlng, partl¢ularly prc>rnoling safegiiardlng and risk awareness for staff and voliinleer8 In the 8eclor. We also contrlbuled lo Adult Salegiiardlng Aw8ren$8S eek In November 2024 through a 8erlas of on-Iln0 acllvllies and gvonls. We dellveroLI the Commumlty Hubs Development Programme, supportSiig R ¢ohort 01157 communlly organlsalions through consullancy, case work, and Ir8inlng for volunttser Trusleo8 lo pul govon)8Mce and buslno8s planning Into place. parllcularly fociJ8lng on 6nergy efflci8ncy measures. Vve also provlded fundlng advlcè and aco@ss lo small grants, Includlng 12 organisatlons that wer8 assisted lo apply for capltal grgnts through the Nallonol LoU¢ry ftinded Communty Spacos Partner8hlp. 23 organlsations hostlng 39 groups In the Cree network wtsro supporttsd, with dovolopmontal wurk¥hops and support to access grant ald. DURHAM COMMUNITY ACTION LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 IWARCH 2025 Publlc benefll As a broker and iftlormallon polnl for the VCSF, we wer8 #ble lo ensuro the seclor liad rapld acc08s to relevant, Umety gLildance and advloe. We sUPPOrtèd and ¥dvls8d eDmmunity 8ervl¢eB aboiil how they could manag8 Ihe188U$8 and problems faced by volunt89r led uroup¥, 8u¢h 88 SLIBtalnlnu Ihelr volunteer b88e, and déallng wllh fvel costs and Iiicreaslng domands on servltse$. Advlco, guldance, and Inlerventlons help&d lo suslaln communll*b8sed gervlceg dellvared by volunloor8, and communlty buildlngs manJggd by local people, helplng them to e51abll8h, grow and develop the resources they noed 18tsff, voILinloers, and fundln91 to conllnue supportlllg Iholr bsneflLlarleB. Peer to peer network8 for volunteer Trustees were expandèd and supported. ensurlng greater Shared loamlng, problom $olvlng and coiifldenco bulldlng lo plan and ID sust8ln Ihelr offer. Knowledge, under$landlng and access lo a chang8d fundlng dlmale were improvfjd wllhln tho Voluntary, Comtllunlty & &>oclal Enterprfge Sector. Volunteers and front-lin8 $lalf were ablè lo work togellier ac¥oss gectors, lo develop good prac￿￿ and help them to provlde stronger sUPPOrt for tholr ¢llenl ond user groups. Lessons leamed and Inlolltg￿￿e0 worfj shared and dlssemlnaled, en8uring a cloar vlew of Social Infr88lru¢lure l$sue9 arlslng thrnuuh cosl-of-livbng pressurtsg and through longer lemi adlugtmenls lo dlffer¥nl w8ys of W0￿1ng and tho tool8 rgqulred 8,g., dlgltal BeNlces ond ￿eth lor the most vulnerable and 180181od people. Objoctlvè 2. Volunteeylnu.. support ft)r volunteer6 and tho volunlogrfno Infra81ructure In County Durham (groups and organlsallons that w()rk wllh volunteers, mutual ald groups, indlwdual volunteers supportlng he@Jlh and wellbelng prograillm88, and local conimunlly aclloml. 8uslalnlnu our onllng County Durham Valunlè$rfng plalforrn for recru￿]ng volunteers and promoting opportunilles. SupportSiig n8tworklng th8 Volunleol. Go.ordlnalors Network momk>orshlp. Doveloplng ¢lo¥er relgllonshlps wllh Soclal Proscrlblng Llnk Workor8 and the Prlmary Care Ntttworks IPCNSI, 80 they ar6 better ¢onneclod lo th& Volullleer le sodal Inlra8tructuro to Iiiform lony6r term opportunlties for developm&nl. Support and Iralnlng for volunteer led groups, advle¢, fundlng and access lo resour¢e8 and Iralnlng. Suppoitlng organlsations wllh voluntoers, with advlce and Irainlng, partlculatly rogardlng $afeguardlng. Collaborailon with parlnars lo support the on-golng developrnent of a 8chgmo lor Employee Supported Volunloerlng IESV). To 6nsiir8 that volunteer Involving orgaiilsafjon8 havo the resource8 and skllls they need .10 support voluiilpers and Ihelr benefirAarle$ 8afely and In full compllance wlth thelr legal obllgallons. prtortues DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Adil8vemenl8 908 pooplo, now to volun180rlng, werb 8UPPOrted vl& the Centre for Volunléerlng, th advlce, Inlormallon, and guldance. 23 volunl@erlng proinolion I recrullmènl events were supported. 312 volunteér Involving organl$allons wera o¢llvely promolliiu volunteer opporlunlues th¥(>ullh the County Dutharn Volunle¢rlng onllno platfomi hosted by DCA. We developed gnd expanded tralnlng and support sesslon8 and provlded good pracll¢e support for organlsallon8 that are run by, and support volunteors In.. voliinleoi rocruktmonl & msnagemenl, voluntser8 and the law, safeouardS11g, d18closure and barrlng, and cyb&r 38curlly. 61 tr&lnlng sesslons alirÉ4Cted 615 delegates frorn 292 org8nl8allan8 and groups, Ih 85 orggnlsalSons atlgndlnu more than one iralnlng 8e8810n. Wo 5UPPOrted 70 Soclal Prescrlblng Llnk Workers wllh Infonrallon and nelworklng and profe$81onal tralnlng & development througli a serfes of bl.monthly events. The Volunleer CDknordlnator8 Forum ended th@ year wtth a member$hlp ot 518 organlsallons Ihal work wllh volunteers, We organl8ed and hoslod 4 meellngs 0 the Forum altgrnRtlng maetlng8 In per80n gnd on-llne, ottractlng Increa8ed pg11Sclpatlon from the m&mborshlp. W8 confjnued to Infom) and consult whh the VCSE Safeguardlng Network and provlded represenl8llon on bc)th Ilie Chlldren aiid Adult Safeguardlng Partnerslilp8 In County Durham. Contrlbullons from the Network are fed Ihrougli lo 88f8ouardlng Partner81ilp meetlng8 and Ir&lnlng ev8nls, helplng to Infomi end shape resources. W8 6Lislalned contBol Rnd support for gponlaneous and amergency volunloorlng act￿lly, and assisted Town and Parlsh Counclls and communllleg wllh 8UPPOrt for developrnenl of CDmmunlly Re8111on¢e PIRnnlng. Publlc benefit As a ro8uII of Ihl8 work, volLinle8r Involvlng organi8atlon8 In County Diirham ar more fyffecllv8ly iietworklng, sharfng good praollce, and offerfng mutual suppo for lackllng and flndlng solullon& to problems. Therg are Improved pathways for voluntsers lo access opportLinllle8, devolop Ihel experignce, and make conlrlbullons that 8re both valued and add value lo rivll socl81y. There is now a robu$t bnd efflclent 8y8l#m of communl¢sllon 8nd Collaborallon bolween front Ilna staff In the NHS and tho VCSE 88clor wllh ￿SpeCt lo recrullmenl, Support, and placements IOT volunl8&rs. Volunteer led group8 and oryan18allon8 hav8 support and rgady a￿esS to advlce and help wheii they n6ed it. They are beller Iiiformed and have th9 resources o hand th81 help them lo ensLITe that Ihelr volunteers ar6 well Iralned Bnd supported. DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Oblèctlvg 3 . Volcè: R&pr8￿ntIng ond champlonlng the VCSE (Voluntary, Cominunlly & 8ocSal Enlerprfse Sector) volce, through the rang$ of slraleglc Mu￿1 Satstor partnoishlps, and throiigh conllnulng r6vlews of partnershlp working acr088 the sector. He6lth and wellbelng to suslaln, and ensure Ihal a Social and communlty Infrastructure is in place, and has a¢¢ess lo resources whlch help It lo thrlv¢ &nd rewbu15d. Consullbng VCSE organls&llons 5ervlce provlder8 lo hulld 8tron£&r local connecllons wllh Prfmsry Carg Networf(s and supportlng Social Pr88L¥iblng models and new systems for acces¥ lo health care. Con8ulllng, 8UNeylng. and gnalysls of Int8lllgenc8 gathgred from Ihe VCSE secto and dl8semlthaling11 through partnelshlps. Represenllng communlty and voluntary $eolor Interests as a member ol the Couniy Durhttm Together Partnershlp, and 88 0 member of the Board of th County Durham Partnershlp ICDPI. Thls gn4bles DCA lo collaborate wtth publlc gedor colle8gu6s to promote a jolned-up policy for (x)Mml$$lonlng and fundiny, gngaglng wllh cummunllle8 of Interosl In th¢ development of new fundlng progronimas. and Influenclng the provlsion of key $eNl¢o9 by engagèment wllh Heads of Services. ConBultlng and surveylng VCSE Becior Se￿¢0 provlders lo uather and shar Inlelllgen¢o 8boul needs. and Issue5 arlslnu from support work In Ihe coynmunity. D188emln8Ung Important Infomiatlon and be81 practlce through mulll seclo partnershlps. En$urfng that the VCSE seotor Is fully eiiuaged wlth ctrpmducllon on ￿spOn8&V 8orvl¢e¥ to support men181 hea5th, acceB8 to advlce provlder8 and heillh ¢ar9. that Advice In County Durham IAtCD} and Tho Beller Tootslher VC8 Fonjm, arts moblllgod to Bhare InsSghts and experfence, a8 nalworks of counlywld VCSE and 8p¥¢lallsl providers, and conlrlbuts'ng lo dovfylopment and dellvery o oblectlves grl8ing from the Poverty Actlon Group. Chalrfng and supportlng the development of the Ad￿ce In CoLinty Durham rnull agency network a8 the 'oo lo, pr&¢llllon¢r nolwork for 811 advlce agoncles to come together and lolli up seNlce8. Notwoik memb¥r8 provsde advlce and one io one a88work support acrosi County Durham. Conunued developm&nl of J 8haigd approach lo system and workforce development in order that front Ilntr staff and volunleers have acce88 lo th8 tralnlng and 8upporl Iliey wlll be needlng femalnod crllloxl (plu8 the tODlg 10 provldo support e.g.. ac￿SS to referral pathway8 and Ilnk workery, fvndlng for InlllaUve8, and for 8ddrosslng need6 hlghllllhled by people In crls88, Irlgu6r8d through heallli, fflnanclal or hougSng related Issues). DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevemenl8 Durlng the year, we contliiued to Ch8lr the Bellèr Together VCS Fonim, Iii¢ludlng two pollcy forums, and a confer6nce focu8ed around 11)¢ County Dlirham ovldance baso. W$ eonllnLi¢d to ch8lr tho Advlce In County Durham Partn6rshlp, 8nd also ¢ontrlbuted lo th$ County Durham Partner8hlp Roard from 8 VCSE perspecllve. These roles have helped lo Inform slraleg1c agendas for partnershlp worklng In County Durham, and for omerglng now models of commisslonSng Bervlces. Worklllg altsng$ide reglonal Grant Fundlng Found8llons & Triisls, we helped Inform and shape funder8 appr08ches. Wothlng In coll8boratlon wllh tha Ballliige Trust, wg admliil8lered a mlcro grants 90heme lo support locol communlly groL4P8. Wo ¢onlSnuod lo Implement a cor)ne¢tor model, to 8UPPOrt nlDre èffectlvel tarytst￿ lundlng Into tho VCSE stsrlor, and ¢on8ulled wllh VCSE and comm188ionlng colleague8 Ihrouoh Better ToEelher Pollcy VCS Forum meellngs We represaiiled VCSE Interests In multt-8eclor T&sk Group8, lackllng mental health, 6¢0nomlc and CDmmunty reoenerallon, ftjndlng and Inve8lmenl. volunteorfng. We collaborated wltli pathers from the lo¢al aulhorlly and NHS Publlc Heallli lo co-ordlnate communl¢allon8, re80urces and reach Into ¢ommunStleB and rÉ¥8pondlng lo local naed8. co-0￿1{natIllg manalllng Infom)allon exchang08 for the VCSE and health & so¢lal care piovlders about good pracllc8 p8rtlcularly In rural areas, regardliig 80dal1501alion, health, alld wellbelng servlcas. Health and Wellbelng uoss gedor natworklng contlnues to Increase In complexll Bnd Importanoe, ￿th k8y changes In prlmary care, gc¢e8s lo mental health servlc8s and the flmilng up of the 'wlrlng' of Ihe Inteuraled ca￿ Systams ILCSI. Our focuy has been on 8volvlng changes In communty bas8d montal heg5th $upport, 8¢¢&ss lo and buSldlng 8lrong soclal prescdblng Ilnlach lo fundlng the Sector In County DurhAm. Durlng 202412025, DCA Conllnued lo operate & hybrid worklng pollcy that enabled staff to 8pIII Iholr tlne betwegn homè and offlce-basod WOTklng, provldlng grealor oporallonal floxlblllty and dirèctly benefiting DCA through savlngs on offlog runnlng costs. Dam4nd for tho charlty's 8eNlces remained hlgh throughout tha yeor, reflectliiy the conUnued need lo support ¢Dmmunlty grcTrups. volunteer8, and volunlaerlng Infraslruolure orggnlsallong on Is$u88 8uch as fvndral$lng ai)d govoriianco. DCA'S Trustoos ar8 conllnulng to meet on a bl-monlhly basls, lo revlew budgets and ¢a8hflows and lo act If requlred to conllnue wlthln the parameters of Ilie agroed budget. DCA wlll a180 explore opportLinlUes to secure add￿lonal fundlng that are a comfortable fit wllh IhB charlty's r¢mll and fotward work plan. Structurei uovemanttè mlln#gom*YJt Durham Community Actlon Llmited Is a company Ilrrilled by guaruntee 8nd does not have share e4pllal. Thtr ¢hartly 18 gov8rned by Memorandum and Artl¢les of A880cl&lon that were adoptod on 17 Oclobor 2013. The ¢hartty18 regI8t0Yod wth Ilie Charlty Commisslon. MemlJer5hip Is open lo any Ind1vldual or organlsetion that InOOt8 th8 cd19￿￿ spedfled In the Memorandum and Artlc186 of A8$oclaUon. The Iru8lees, are 81sD the dlreclor8 for the purpo90 of company law, and who 86rved durlng the year and up to the dot6 of 81gnalure of the fliiandal 8talemgnl8 were.. PiofgsBor SJ Bank8 Mr8 LC Bird Mrs P Buckley-Alkln8 Mrs KL Oavlson Mr$ A Hawke6 Mr ID HLin18r Smart Mr8 E Kllgsllnon MBE Mr MJ Lilchfield Mr J Roblnson Professor JFF Robinson Mrs CA Smllh Mrs JM Woitars MBE {Appolnl8d 21 Novemb&r 20241 (Appolnled 21 Novembar 20241 14- DURHAM COMMUNITY ACTION LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 IVIARCH 2025 Rgcrullmenl and appolntrmont of iiew tru$t899 The Trustees as charlty tru$l&&s havè control of tho Charlty and Ils property and funds, howev&r there 1$ no Sndlvldu81 exerclslng 8lgnifiGanl control IPSCI. All Ihts Trustees pre member8 of th8 company and guaranleo 10 conlrlbule £1 O In 8venl of 8 wlndlng up. Th8r& mu81 bo a mlnimurn of fivo Trustees and a maxlmum of 20 Tvu8tge8. All tha ch8rfly'8 TYu8to$s are voluiileers and provlde Ihe5r Ilme freely. ExpeM$e$ ar0 offvrod lo Cover Ir&vel cost8. Trustees allendlng appropriate ¢onferon¢¢s and nelworklng actnillleB for the charlty may 9180 be reiinbursed for travel ¢08ts. conferenc8 foe¥ and OC￿$10mal ac¢ommod&llon when on ov8mlghl slay Is n&c8ssary. No Tru81eos benofll flnanL,IMlly, cuntrautually, or materlally froin Ihelr roles. Our Tru8ttse8 have conllnuod tD W(Jrk wllh the senlor Managernent T8am lo monllor and revlaw our pollcl¢s and procedures, and lo undertake a r8vlew of our BLislneg8 CDnllnully Plan. ofn¢or8 The #onorery posts of Chair, VI￿£haIr and Treasurer are èlÉcled by $e¥vlng Trustees Immedlately afterthe Annual Genoral M&eling. Orgahl$atlon Cui'rently membershlp of the Board of Trustee6 $land$ at 12. The Exbcullv6 Comrnltiee meets bl-monlhty, and on an ad hoc basls K the necesslty arf58s. Thore 18 the faclllty lo e&labllsh ad hoc task and finlsh 8ub￿roupS, for ¢xawpl@Truslees and Slqff collaborated durlng Ilie yemr lo rgvlaw DCA'S pollcle8 and procedures. Pay pollcy for senlor staff 8818ry scales for s&nlor 61aff are delerrnlned by tho Tru8tee8. havlng due regard lo remuneralon for slmllar rolos wlthln the VCSE sector. No employee eamed m4)ro than £60,000 durlng the year. Inductlon and tralnlng ol new tru8tee8 New I'ruslees undergo orlontauon moeungg to brlef th&m on thelr legal obl1ga￿ons under ¢harlly and company law, the conlenl of tlie Memorandum and Articlo$ olAsgottlallon, the Executlve Commlliee and d¥cl8lon-makSng proce8S, the buslness plan and recont flnanclal performaii¢e of the charlty- Durlng the induGllon proc888 Ihoy meet key employ8@s snd olhor Tru81ee8. All Tru8toos are gncouraged lo attend approprtale extèrnal aiid Iiilernal tralnlng events. Kay man8uemont remuneratlon The Trustèes hold overall re8P0ft81blllty for management of the org&nls8llon, Its a8sel&, $18ff, and funds. Respon8lblllly for d8y-Io-day Managernènt of the organlsillon, 1Snanca, omplDymenl of staff, and l)r provldlng support and r680urces Ic) th& Trusleas lo enable slrateglc plannlng, Is dolegaled lo the Execiillve Dlrector. Sho 1$ appolnled by the Tru$t@88 lo managg the op&rallDll¥ of the charlty end Is an employee of the ctsmpally. Desplle th Ull¢, the Exeoullve Dlrecloi18 nelth8r a Dlr8clo>r ol tho Company nor a Twslee ollhe cha￿ty. Tho Executlve Dlrector mgn¥ge$ the charlly wllh the support of a 8m811 S&nlor Managemenl Team. comprfslng tho Msnager8 for Communlly Dovelopmgnt, Commuiilty Support, and Volunleerlng. Governanco arld fiiiance 8UPPOrt are provldod by an oxtemal contraalor, wlth 8 good worklng knovApdge of the bu81no88. Dela118 01 tho Key Managemonl Per80nnel and Ihelr costs appllGsble dLirfng 2024-2025 are Included In the occounts. 15- DURHAM COMMUNITY ACTION LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 IWARCH 2025 Related partle8 The charlty's wort< progromm&18 prlm&rlly dtttomilned by the needs of the comrniinldes that11 $ervo8. Wherever po8slble, DCA 8llgn¥11s work ￿th prtsvalllng nalli)n81, and lo¢al pollclos and prlorfU88. Wg ach18Vo Ihls by worklnu ¢108ely wllli a rango of partner8, Indudliig ACRE, County Durham Partner8hlp, Durham Couiily Coundl, tre Officè of the Durhgm Police & Crfmo Comm1ssioner, and the North East & North Cumbrla Integrated Care Board. DCA a180 works rèsponslvely wmh our colleagues In the Voluntary, Cornmunlty and Soc181 Enterpr18¢ sector w]Ihln County Diirham. and in varloug ¢ommunlty-b$sed n0tWDrk$ and partnor¥lilps. A8 a resull, c1089 working latlonship8 aro mabnlained wllh a range of other oruan18atlon8, although none meet the related p8rtles' criteria a8 deflned Sli company law.. Dudiig 2024r25 DCA m81nlalned o Fvndlng Agreement ￿th Aollon for Communllle8 In Rural Englanol (ACRE} to provSde inlelllgenc¢ and Informallon for Defr# about aroa$ of poll¢y. as It affèct$ rural Gommunillps on a roglonal aiid CountY￿Ade basls. Key prlorllies included dlgital Infra$lru¢tur&, diuilal sld118 and InGluslon, rural Ilfe oppotlunllles, soclal Infr&slni¢luro, rural Iran8port, n81 zoro and affordable 8nèrgy, hou81ng and plannlng, and busln688 SLlPPOrt and $0¢lal onterprf89 dtsvelopmoiit. Tha ¢harlty malntalns a strong rolallonshlp wllh Durham County Councll and Is reGognls8d by the Councll as thts prlmary VC8E Inlraslructure 8UPPOrt organisallon for County Durham. Thls provldes the couiicll vrilh 81nglo condu51 for piibll¢ 86cior Inv881menl Into VCSE 8UPPOrt 8eNlcg8. Durfng Ilie yaar DCA worked partlcularly ¢108ely with Publlc H&alth, both Adult and Chlldren's S8Nlce$, Environinent, Economic Regenerallon and tho Transformsllon & P&rtner8hlp8 team at Durharn County CoLincll. The Offlc6 of County Durliam's Pollce & Crlmo Commlssloner also Goiilrlbuled funds lo support work vAlh front Ilng communlly group8 and Drgan188tlons. PhyBlcal and rnent91 he8lth and wellbelng wo8 Mn Important Ihgme durfng 2024125. Worklng wlth Iho Inleurated Care Board, and wldgr Integrated Care Syslem1SCSI partners, we devolopod a programmo of work lo rolnforce VCSE engagement In hew and emerglng governonce structures for prlmary and secondary ¢8re. We were represented on and supported on a rMng6 of nelworks and partnèr8hips In¢ludlnu the County Durham P8rtner8hSp Board. County Durham Economlc Partnerghlp, the Envlronm8nl & Cllmale Ch8ngo Partnershlp, the Iqealth & W011b&lng Soard, thè North East Comblned Aulhorlly, and the Safegu¥rdlng Ghlldr8n & S81eguardlng Adult8 P8rtner8hlp8, Tlie Bellor Togellier VGS Forum, and the Advice In County Durham Partnershlp, the CommLinlly Growlng and Food Network Icomprfslng 152 organ18911Dn8 and Indlvldual81, and the Voluiiteer Co-ordlnator8 forum (comprising Jf18 organlsallons engaged In volunteerlng acros8 the North Easll wgro amongsl Ihg nglworks and organi82lions that we chBlred or supported du¥lng year. 16- DURHAM COMMUNITY ACTION LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FQR THE YEAR ENDED 31 IWARCH 2025 Statempnt of tru8tè98' responslbJllltle8 The Iru8tee8, who zlre also the dSreGlor8 ol Durham Commuiiily Aallon Llmllod for the purpose of company law, are responslblo for pr&parlno the Tru81898' Report and the flnan¢l&l stalem&nt¥ In accordance wlth appllcsble luw and Unlled Klngdom Accounting Standards Iunlled Klngdom GenerallyAcc8pled Acwuiillng Pracllcel. Company law r8qulro5 the tru8￿e8 to PTepare flnandal st&lam6nls for each flnonelal year whlch a tnjo and falr vlgw ol the stale Jf &ff&lr$ of the ehartty and of the In¢omlng resources and appllc8tlon of resryurces, Includlng iho Income and trxpelld51urfj, of tho ¢harll4ble company for Ilial year. In preparfng these flnanclal statements, the Iruslees ale requlreLI to,. seleol 8ullable accounllng polScles and Uien apply them con8lslenUy'. observ6 the methods and prindplos In th? Charlllès 8ORP', mako judgemen18 and e8llmnltrs that are re28on8bl¢ gnd prudent., slats whelhor 8ppllcabl& UK ACCOUn￿ng Standards have bagn followed, 8ubl6Ct tr> any malerlal dopartureB dl8closed and oxplalned In Ihg flnaiidal 81alernenis,' and prepsre the finandal 8tatements on the golng concem ba8Is unle881118 Inapproprlato lo pre6ume that the ch&rily wlll conllnue In operallon. The Iruslees are r&8POllslble for keèplng adequ&le accounllng records Ihut tllgc1080 wllh roasonablg accuracy 81 any Ilme the flnanclal posillon of the charlly and enable them lo eMSLiro that the Inanclal stalernents comply wllh the Companles Act 2006. They aro k)IBo responslble for Saleguardlno the a89618 01 thè charlty ond hence for laklng rea80nable steps forthe pr8vanllon and delecuon of fraud and olhor 1￿09u1artt1&s. Audltor In a¢¢ord&n¢o wllh the company'g Urtldo8. & re$oluUon propo¥lng Ih81 Robson Laldltsr Att¢ountan18 Llmltgd be raappolnt¢d as audllor of the company wlll be pul al a Gonèral IAeelng. Dls¢losuro ol Inlormatlon to audllor Each of the truste86 has confimed that thFJre Is ho Informauon of I￿{ch 11)8y are awar8 whlch Is ralevanl to the audit, bul Df which the audllor Is unaware. They liave further Confi￿red that they havè taken appropriatè steps lo Id8ntlfy such relevant Inforrnalon and to establlsh that the audllor Is &ware of such Informatton. The Iruslees, report W8s approved by tho Board of Trus1@gG, Mrs Jmworters MBE Tnjsto 18 September 2025 1Y- DURHAM COMMUNITY ACTION LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DURHAM COMMUNITY ACTION LIMITED Oplnlon We have audlled the ffnanclal statgm6nl8 of Durham Communlly Acllon Llrnlled Ilhe'charfty'l for11)g year 611dgd 31 March 2025 whlch comprl6a the statement of Ilnanclal aCtI￿tIes, the balanc6 sheet. the statement of cash flows and notes lo the flnan¢S81 glaleinenls, Incliidlng 8lgnlflcanl accounllng poll¢leg. The finonclal roportlng framgwork that has been applled In Ihelr pi'gparallon 18 appllcable law and United lfjngdom Accounllng Sland&rds, Indudlng Flllanclal Reportlng Standard 102 Th8 Financlal R&portlng Standaid appllGabl8 in tho UK £nd Republlc of Ireland Iunllod Klngdom Gen8rally Accepted Accounllllg Practlce). In our oplnlon, 11)e finen¢lal 9tataments; glve a true and falr vlew of the state of the ch8rllabl$ ttompany'8 H(fBlrs as at 31 March 2025 and of ft8 Incomlng r080urc68 and applIca￿oll of re8ourco5, Indudlnu 118 Incom0 and expendlluro, for the year then anded- have bgon proporfy propored In accor(lance wlth Unlted Klngdom Generally Accepted A¢countlnu Pra¢11￿,. and have been p¥epar8d In accordAnce with th8 requlrements of tha Companles Act 2006, Basls for oplnlon We conducted our audlt In accordanc8 wllh Intern61lonal Standard8 on Audltlng IUKI IISAS IUKII and appllcabltr law. Our responslblllues under those standards are further descrlbed In the Auclitors responsibilities for the audlt ol the financial stelem8nlB sectlon of our rèport, IN8 ar$ IndBpendont of the Ghgrfty In occordano8 wllh the elhlc81 requirements thal are relèvant to our audlt of the Ilnan¢l81 statements In the UK, Includlng thè FRC'S Ethlcal stNndard, and we have fulfllled our other trthS¢81 respon$lbllllle3 In accordance wllh these rBqulrom6nls. We btslleve that th& audll ovldence w6 h8v8 tsblalned Is sufflclonl and approprlate lo provldo a ba$18 for our oplnlom. ¢onclu$lon8 relatlng to goliig concorn In &udlllng the IlnL4nclal statements, we havè eonduded that Iha trLJslees' u$e of the golng con¢em b9$18 of accountlng In th() prtypavallon (>f thè flngn¢lal ¥talemenis Is 8pproprlalg. Based on tho work we havo p8rfoTmod, w& havo nol 5don￿fie￿ any malorlal un¢ertalnlleg roladng lo ovon18 or condllions that. Indlvidually or collectlvely, may ca31 $lgnlll¢&nl doubt on the charlly's ablllly lo conllllue a8 a golng con¢em lor a perlod ol al least Iwolvo month8 from wheii th? flnancial $lsl&men18 are aulhorlsed for Issue. Our ro8pon8ibllllles and tho responslbllilies of the tDJstees with respect lo golng concern are dgscribed In the relevant 8ectlons of th18 raport. Oth$r Inform4tlon The other Inform8llon CDmpr18#s Uio Informallon Includtrd In Iho annuol roport olh¢r Ih&n Ihe financl41 statèmonts gnd oiir audllor'8 report ihoroon. Tha 1rii8le98 aro re$poiislblo for tha other Infomi4llon ¢onlalned wSlhln the annual rfjport. Our oplnlon Dn 1118 Ilnanclgl staleinenl$ does not COV8T the other InformalSon and, axcepl lo the èxlenl olhewlse explirAIIy 61aled in our report, we do not express any form of assurance concluslon Ihereon. Our responslblllty 1$ lo read the other ID*ormallon and, Sn dolng so, conslder whether tha olhor Informatloii Is malerlally Inconslslent wSlh tho flnanc5#181al¢menls or our knowledge oblalned In Ihg courso of th6 audll, or olh6ThvIso appear& lo be malerlally mlsst&led. If we ldell￿fy such malerlal Iiiconsi8lE*nrie8 or apparent malorldl ml88lalsmenls. we are rbqLilred lo deterinlne wholher thSs glves rlse lo a m8lerlal mlsBtalemenl In the flnanclal stalernents themselve8. If, b896d on the work wo have pgrform&d, wo ¢on¢lud* that there18 a rnaterlal mlsslalomenl ol Ihls other Infomialbn, we ar8 requlred lo ieport that fact. We hove nolhlng lo r8POrt In thls regard. Oplnlon8 on othey mattery pre8cribed by the Companle9 Act 2006 In our oplnlon, based on Ihe work Lindertakeii In the course of our audlt.. Ihg inlormallon glven in the Iruslees, report for the flnanclal year for whiGh the )Inanclal 6lalemenl8 gre prepared, whlch Includes the dlre¢1018' report prepared for the purpos8s of company18w, 1$ oonslslent wllh tho Iln8n¢Sal slalomonl8', and the dlro¢lors' report Included wlthln Ihfj Iwsleos, roport has b¥gn prepared In accordance wllh appllcablelogal requlremenl$. 1B- DURHAM COMMUNITY ACTION LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF DURHAM COMMUNITY ACTION LIMITED Mattors on whl¢h wè are requlmd to report by Oxceptlon In the light of the knowledge and underslandlng of the charfty and ils envtronment obtained in tho ctsurse of the audit, w6 have not Identlfled materfal m188t&lam8nls Sn the dlrectors, report Included ￿thIn Ihe iru8le88' report. We hav8 nolhlng lo repgrt In resP6Ct of the followlng malt8vs In relauon to whlch the Companles Act 20(￿ r&qulres us lo report to you If, Sn our oplnlon.. adoquale accounllng r#cords have not been kept, or relum8 adoqualg for our audlt hav& not be8n reoelved from bran¢ho5 not vl$lted by u8.. or the financlal statomenls nol In agreement ￿th th8 accounllllg record¥ and relums; or Cortaln d18do8ur¢s of Iruslees, remuner&Uon Bpeclfled by law ar& not made; or wè have not recehjed om the Inforrnallon and oxplanallons wg r8qulre for our oudil.. or the trustees were not entrf(led lo p￿pare the finAnclal slat&ments in accordance ￿th the small compsnlos roglm& and take Bdvantage of the Small companlos, 9x6mptlons In preparing the trust8e8' raport and from the requlrement lo prepare a sli'aleglc report. Ro8pon81tr)Illt16s of trustQè8 AS &xp5alned more fully sn th8 Statem8111 of tru8le¢$' re$pon8lblllUe8. the trustees, who are a180 lh6 dIre￿Or& ol th8 charlty lor thè purpose of company law, are regpon8iblo for the prepBrallon of the financial stalernenls and for being Satlsfied that they glve a true and frdlr vlew, and for 8Lich Int&mal control 96 the Iruslees del8rmlne Is n8¢e86ary to enAile the prsparalSon of flnanclal stalgmenls that are Ir6e from malerlal mlsstolemenl, whether due lo fraud or error. In preparlng the tTnanelal Blalomen18, tha truste65 Bre responslble lor a88e88lng the chartly'8 ablllty to ¢ontlnue 88 8 golng concem, dS8closlng. a6 appllcable, matters related Irj golng concern and Lislng the goliig concern basls of accounllng unless the trus1009 ellh$r Intend to Ilquldate the charitable compaiiy or to cea8e operAtlon8, or have no rea118Ic allemallvts but lo do so. AudrtoV8 rgsponslb115tleg for the audlt of thÈ fln4n¢l#l #tAt￿n￿nIg Our oblectlves are to obl8ln reasonable assuranee abollt whglher Ihg flnaJdal ¥lal&menl$ a8 # wholtt ar& free from mBlorfal ml$slatom¢nl, wholher due lo freud or error, and lo Issuo an audllr)f $ rgport that In¢lu(Ses our oplnlon. Roasonablts a$sur8nce 1$ 8 hlgh level ol assuranc& but Is not a gu8rant0e that an audlt condu¢t6d In ac¢ord8n¢e wllh ISA$ IUKI wlll always detect a materlal mls8lalF)menl when It ex18ts. Ml8slat$menl$ ¢an arl$è from traLsd or orror and are con¥ld&rod m81odal If, Indlvidually or Sn the aggregate, thgy could roasonably b0 éxpeclèd lo Influencg the economic declslons of users tsken on thB basls of these financlal slateiNenl8. The exlenl to whlch our procedures are capable of d¢10cUng Irregularllies. including fraud, Is d8tailed below. Th& rl8k of Malorlal m188talomenl due lo error or fraud ha5 been a$8088ed In conluncilon wllh how intérnal controls Ingy mlllgale aiiy such rfsk. Theso controls ar6 revlewod gs part of the audit by performing sy8lems walklliroughs to ensure they are operallng offeclivoW. Analylltal rovl8w and 4ub8tantlve testlng is also perfOr￿d on 811 rnaleTl81 balances and therefore any Instances of nonwc0mpljan￿ should be Identlft&d or considered as InsIgn￿1canl In IdenllfySng and 88ses$ing rlsks of maierial mlsstalemenl In ro$pe¢l of Irregul8rf11¢$, Includlng fraud, the audlt engagement 168m', • oblalned an Linderstandlng of th¢ nalurg of thè Industy and sector, Includlno the legal and regulatory framework, In whlch the charlty operates 8nd how Ihe charfly complle8 wlth that legal and r8gulalory fram&work Inqulrgd wllh m8iiayement and those charged wlh govemanco about Iholr own Idenllflcallon assessrnent of the rSskg of Irr$oularfll98, Includlng any know actual, suspected or alleged Instanc88 of fraud dSscussed wlth managemeNI and those chargod wllh governance any non.GomplSance wllh laws and rogiilallon8 and how fraud might occur Includlng 888e88menls of how and whère tho fln8n¢lg1 s1glernenlg may be 8u¥cepllbl8 lo fraud. The rtsk of management ovefflde ol contro58 was also ¢onsldered an Hrea of polendal mlsstalement due lo fraud. Audlt procedures perforined Included lesllng ol manual journal anlrfe$ and other adluslwenls and evaluullng the buslnèss r8Uonale In ¥elallon to slgnrncanl. unusual transactlons and transacllons entered Into OLltalde the nomial cour$tr of buslne8s, DURHAM COMMUNITY ACTION LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF DURHAM COMMUNITY ACTION LIMITED There ar& Inherent Ilmltollons In the audll procedures deserlbed above ond 11)¢ prlmary rosponslblllty for tl)8 provenllon aiid d&lecllon of itTeguladll8s Includlng fraud re818 wllh manguemt)i)l. As wllh any aiidll, Ihers reM&lned rlsk of non.d&ta¢￿0n of Irregularlllg8, a8 Ihe8tt may Involvo ¢oIIu61on, forgory, Inlen(lonal om1881ons, mlBrepresenl8tlon3 ur Iho ovorrldo ol Internal control8. A further descdpllon of our Tesponslbllltles 15 avallable on the FlnBnclal Reporllng CouiicS1'8 wpbsllg at.. htlp8'.11 www.frc.org.uklaudltotSTespon8lblllties. Thls dèscrfplon forms part Of our 8udlto¢s r¢poil. Use of our report Th18 report Is made solely to the ehBrStable company's m¢mbars, a$ o body, In 8ccordance wllh Ch8p10r 3 of P8rt 16 of the Companle$ Act 200e. Our alidlt work has be¢n undertaken so th81 we mlght slalo to the ¢harflaUe ¢ompany's meinber8 those matter$ wts are requlred to slato lo them an audllorf8 report and for no other piirp08e. To the fullest exlgnl pgrmlllod by law, we do not accept or a88ume respon8Ibllity lo aiiyoiio other Ilian the charltable ¢omp8ny and th¢ thadlahle oompany'8 member8 a8 a body, for our aLidil work. for Ihls repor( or for the oplnlon6 we havo formed. Nlcholaj Cunlllngh4m MS¢ 88¢ FCCA1gonlor 8t8tutory Audltorl For and on b8half of Robson LaldlerAccountsnls ￿MIted, Slatutory Audllor Fernwotsd House Fernwatsd Ruad Jg8mond New¢8sUg upon Tyne TyM8 aiid Wear NE2 1TJ England Date, .2L-.I.,24W,,., 20. DURHAM COMMUNITY ACTION LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JWARCH 2025 Curyont flnanclal year Unregtrlcted fund 2025 Re8trtclod fundg 2025 Total Totsi 2026 2024 N()tg Income from.. Charitable a¢t1vI￿O8 Other Iradlng adv4￿98 Invoslmen18 996,950 996.950 8.917 40,578 1.194,890 32,886 34,208 8,917 40,578 Total Ineome 49,495 99B,9&0 1,046,445 1,261,962 Expgndlturg on: Chari18ble act1vl￿95 45,587 1,107,078 1,152,648 957,813 Total oxpendlture 45.567 1,107.078 1,152,64S 957.813 Net movament In fund8 3,925 1110.1281 1108,2001 304,149 Reconclllatlon of fund8; Fund balances al 1 Aprll 2024 491.180 405,092 898,272 592,123 Fund balances at 31 March 2025 498.108 294.964 790,072 898,272 21 DURHAM COMMUNITY ACTION LIMITED STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prlor flnancl81 y&ar Unrestrfcted funds 2024 R&8trlctod funds 2024 Total 2024 Note8 Income from.. Charllabltr acllvllles Other trading acllvllles Invo8tmonts 1.194.890 1,194,800 32,866 34,206 32,868 34,206 Total 5ncome 67,072 1,194,890 1,261,962 Cxpoiidlturo on: Charitable acllvStles 58.603 898,210 57.613 Total oxpondlture 09,6Q3 898,210 967.813 Ngt movoment In fund8 7,46 296,680 304,149 Re¢onclllatlon of funds: Fuiid balan¢p$ 81 l Aprfl 2023 483.Y11 108,412 692,123 Fund h4lancoJ It 31 March 2024 491,180 405,092 896,272 22- DURHAM COMMUNITY ACTION LIMITED BALANCE SHEET AS Af31 MARCH 2025 2025 2024 Note8 Flxgd assets Iiitanglble 8S8818 Tanylblo 088018 1,260 16.946 1,680 20,806 11 17,206 22,486 Current asse18 L)ebtors Ca8h ut bank and In harid 12 109,435 702,260 48,207 875,207 811,fj95 92t,414 Credltor8'. amounts lalllng duo wlthln ono year IJ 138.829) 147,6281 Nèt currènt assets 772.866 873,786 Total 4s8ot? le09 current Ilablllt5eg 790,072 898.272 Th¥ funds of the charlty Reslrtcled Inco>rne fiJnd8 Unrestrfcled funds 14 16 294,984 495,108 405,t)92 491,180 7VO,072 8g6,272 The fln&nclal stslemonls were approved by the tru$t¢e6 on 18 September 2025 s JM VVorterG MBE Tru¥te& Compony reol8trallon number 00309329 IEnuland and Wale81 23- DURHAM COMMUNITY ACTION LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash IIow8 fmm vporallng 4Ctlvltlo¥ Cè8h (absorbed byllgeneraled from op6r8llon8 21 1211,1fj71 232,265 Investlng actlvltles Purchase of inlanglble usselts Puichasè of tangible flxed a8¥0ts Invoslmonl Incom& re¢elv8d 11,6801 (5,9241 34,206 12,3581 40,578 Net cash generated from InYo¥tlng artlvltlo 38,220 26,602 Not Cosh gonerdt&d fyom flnanclng aGtlvltle3 Not IdecreaselllncrgaJ4 In cash 4nd ¢8$h equlvalents 1172.9471 258,867 Cash and cash equlvalents al beglnnlng of yoar 875,207 618,340 C8¥h ond cash ¢qulvalgnt8 4t end of year 702,260 875,207 -24- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YUR ENDED 31 MARCH 2025 A¢¢ounllng ptsllcl&B Cliarlly Informatlon Durham Communlly Acllon Llmltsd18 a prlvalo company Ilmilod by gtJargnle8 Incorporated In England and W41e$, Tho reulslered offlce Is 8 Sl. 8l$ph¢ns Court, Low Wllllnglon, Crook, County Durham, DL15 OBF, England. 1.1 Accountlng convenllon The flnaiicl81 $18lemonls have been prepared In accordance wth the chadlrfs governlng document, the Companl8s A¢t 20C6, FRS 102 'Yhe FlnancSal R&portSnu Stsndard appllcable In thé UK and Republlc of Irelai)d I'FRS 102.1 snd Ihfy Ch4rltias SORP Ac'counllng and Reportlng by Cherfll8s'. Statement ol Rocommended Pracilco appllcable lo chadll#s preparfng Ihelr accounts In gccordanee wllh Ihts Fln8ncial Reportliig Slaiidard appllcoble In the UK and Republlc of Ireland IFRS 1021 leffeetivè 1 January 20191. The charfly Is a Publlc Benell Entlty as dellned by FR8 102. The flnandal 81a16rn&nts are prepared In sterflng, w171ch Is the funcuonal currency of Ihg ¢h8rlly. Monolary amounts In Uiese tlnanclal gtatements are rounded to Ihe nearest £. Durham Communlly Actlon LimllBd meets Ilia dofinluon of a publlc ben¢ffl en￿ty onlry uiidor FRS 102. A8S013 and IlabllltlQ8 Are Inlllalty rttcA>gnlsed al hl&torlcal cog1 or trans0c￿on value unl688 oth8rw18e slatad In the relevant aGoounllng poll¢y nol8lsl, Th6 fliianclgl stslemenls hav@ bean pr&pared on 8 golng Concern bRsls. The Trustees have con81derod perloé of 12 months from the balance sheal date and consider no further dlsc106ures relmtlng fo tho chaAty's abllity lo ¢ontlnue 99 a golng ¢oncem need lo be made. 1.2 Charltable fund¥ UnTe51rfctod lund8 ai'o avallable for use al thè dl8¢raSon of tho Iru$toes In furtherance of Ihfyir charitable oblg¢llvo8. RB8lrlct¢d funds are suble¢t lo gpocll¢ oondlllc)n8 by donors or grantors es lo how they m8y bo Us￿, The purp08es and u808 of tha ro8tdcted fund8 are 8¢1 out In ttte nol¥s lo th& ffln8nclal 81alomonts. Endawmenl funds are $ubleci to speclnc condwons by donors th81 the c8plt*l musl bo malntalnt)d by the arSty. 1.3 In¢)mo All Incomlng resourLes are Iiiclud6d In th8 Slatemonl of Flnanclal Activltles ISOFAI whon th¢ ¢liarlty 1$ &nllll&d lo the In￿￿8 01)d tha amount can be quantlfl8d vAth reasonable accuracy. The followlng 8Poclffic pollcle8 are appllod lo partlrular calagorfo8 of Income.. Voluntary Income reGelv8d by way of gran18, donatlons and glfts Is Induded In full In the 81alement of Fln8nttlal AdlvlMes whei) recèlv8b19. Gr8nl$. whero enlluemenl Is nol condluongl on tho dglivery of a $p¢dflc perfom)an¢o by tho chartly, are reoognlsod when thè charlly b6COM08 uncondlllonally enlilled lo the grant.. Incomlng resources from grants, where related lo performance and speclllo dellvorablos, are accounted for as the tharlty ea¥ns the rlghl to ton51derollon by Ils performaiice.. Rental & other Income are recognlsed on a recelvable basl8', Interest on f(Jnds held on d0POAIt IB Included whgn rec81vable and lh& amount can be mea8urod rallabty by tha charlty., thls 18 norm*lty vpon nottlloallon ()(. tho Inl$r¢st pald or payabl$ by the bank 26. DURHAM COMMUNITY ACTION LIMITED NOTE8 TO THE FINANCIAL STATEMENTS {CONTINUED) FOR fHE YEAR ENDED 31 IVIARCH 2025 Accountlng pollcle Icontlnuèdl 1.4 Expendlture Exppndllure 18 r8cogn18ed oncg there Is 8 leg&1 or con6tructlve obllgallon lo transfef economlc beneflt to third parly,11 Is probable that a transfer ol e¢ornomlc benellls wlll be IEqLilred In solllemenl, and the amount of the obllgallon can be rneasured rellably. Expendlture Is cia8$lllod by acuvlty. Thp c0818 of each adiv1ty ars mgdo up of tho total ol dlroot Gosl$ and shared costs, Incltsdlng support CO818 Involved In undertaklng each acllvfty. Dlrocl co8t8 allrlbulable to a slngle acllvlly are allocated dlreclly lo Ihul acllvlly. Shared c09ts whlch conlrfbute lo more than on6 yctlvlly and support cost5 whicli are iiol ¥llrfbulablè lo a slngla &¢llvlly ertt apporlloned between those atttlvllles on 4 basi5 conslslent wllh Ihg u89 of re8ouree¥. Cgnlral staff coglg 4r0 811o¢aled on U)e b8818 Of Ilme spfjnl, and dapr¢cSatlon ¢liarge$ aro allocal@d oil th& portlon of Ihg 48sel'6 use. Expttndllura In¢lude8 VAT whloh cannot be fully r¢cov8r¢d, and19 roPQrtod a¥ part of the expendlluro to whlch It r&lat6s'. C081s of gonorallng funds comprf8& tho cost8 assoGlaled wth allra¢Ung voluntsry Income., Charflablo expendlluw compr1888 th080 C0818 Incuired by the chaTlly In the dellv&ry of 118 act￿ltIeS &nd servlce8 for Ils beneflcl8rl8s. It Includes costs Ilial bB ollocaled dIreCt￿ lo such acllvllles and tho8e C08t8 of an Indlrect nature necessary lo support them. 1.0 IntanglLIlo Ilxgd a88et8 other than goorlwlll Intanglble a8stt18 acqulred s¶lely from a buslno88 re¢ogn189d 81 co¥1 and ar¢ 8ub$#quonlly m088ured at cost less a¢cumulalgd am¢￿50110n and aceumulalod Impalymgnl losses. Amortl8allon18 fg¢Dgnl$gd 80 as to wrllg off the cost of 08S8t8 les8 Ihglr r¢$ldu81 value8 ov&r Ihelr u8&fv11Ivè8 on Ihg followlno ba8e8'. Amortlsation Is recognls8d so aG lo wylle off the cost or v8lugtlDn of assets le¥8 thelr r¢sldual v8lu6s over Iholr useful IIv86 on the followlng bases.. Volunloerfng webslte 250/ts slralght Ilne 1.6 Tanglble Ilxed assets Tanglble flx8d a88elg 8r8 Inltlalty measured al cost and gub8equenlty measured gt cost or v8luallon. n&t of depreclauon and any impalrment losses. Depreclollon Is recognlgttd 80 8s lo wrfto off tho tt061 or valuatlon of a98ets le88 Ihelr r¢8ldval value8 over their U8gful Ilvos on Ihts followlng b88&$'. Loa8ehold land and bulldlngB Flxlures and flttlngs 25% slralgttt Ilne 25% reduclng balance125Yo slrgighl Ilne The galn or 1088 arlsing on the d16posal of an aBsel Is detsrmlned as the dlffer8nc8 beknveen trie so16 procettds And the carrylng value of the asset, and Is reoognlsed In tho 51al8menl of fflndiittlal acllvllles. 1,7 Impalment ot Ilxod a88ets Al oach r6portlng end dale, tho charty rev58W8 the carrylng amount8 of118 langlblo and Intangible &880t3 to Lletermlne whether ther8 IB any Indlcallon that those ass91s have suffered &n Impaimienl loss. If any such indlcallon exlsts, the recoverable amount of th& assal is esllmaled In order lo determine the 8xtent of thè Impalrm6nl Ios8 Ilf any). DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accoiintlng pollcle8 IContlnued} 1.8 CaBh and ca8h equlvalonts Ca8h and ca8h $qiilvalonl¥ Intrludo ¢a$h In hand, depostt6 h8ld al c811 wllh banks, olh8r 8hort.lerm Ilquld Inv881ments wlth orlgiiial rmaluri1108 of three months or lass, and bank overdrafts. Bank overdrafts are shown wllhln bo￿owIngS in ctsrrent liablllllos. 1.9 Taxatlon As a cha￿ty. the company Is oxempt from lax on Incomè and galns lo the 8Kt6nl that Ih8sa are applled lo charltAblè oblè¢t$. No tax ¢h&rgos have 8rfsen ill the charlly. 1.10 Provl8lons Provlglons 8re racognlt8d wh8n the charlty leg¥1 or con8lrucllv& presonl obllgallon as a rasult of a past event, it Is probable that tho Charity wlll bo requlred Ig s&ttl& that Dbllgauon and a rellable estimate ¢an be mpde of the amount of the obllgAllon. The amount recoyn150d as a provlslon Is Ihtt b681 esllmal& olthe con81d¢rallon requlred lo sgttle the pre8ent obllgallon al the reportlny end date, 18k4ng Into account tho rlsks gnd uncertalnlley 8urroundlng tha obllgallon. Vvherg the eff8cl of the Ilme valiie of manoy Is malerfal, Ihè 8n)ounl expo¢ted lo be requlred to sattle tho obllgallon Is recognlsed at present value. lthen a provl$lon la measured al pw89nt value, the unwlndlng of the dlscounl Is r8cognSsed as a Iliiance c06t In ntsl In¢01￿9}(expe￿d]1Ure> In th& perlod In whlch 11 arlse 1.11 Debtorslcredltors due wlthln one year Trado debtors are roGognleed at the 8elUement amoiinl du& after any trade dlscount offerod. Prep8ym8nts ar8 valued al th¢ amount propald Ufter laklng aecounl of any trade dlscouiils due. Credltors and provislons are recognlsed where the ¢harlty has a present obllgallon r8sulllng froin a pa8t OV8nt that wlll probabty re8uII Ili the tr4n8fer rjl funds lo & Ihlrd party and th& amount due to settla tho obllgalion can be measured or 8sllmaled rellably. Credllors and provlslons are nomially re¢ognl8ed at thelr settlement amount after allowlng for any trada dl8counls duo. Crlll¢al accounllng è$tlmate$ and ludgomonts Estimalos and judgemen18 ar6 conllnually &valuat8d and are based on hlylorlcal experien￿ 8nd (>lh4r f¥Glors. Includlng 8xpects)lon of lulurts evet)Is that aro belS4vod lo b& r&a8onablg linder olrcumBl•nre8. acc Tho charlty malle8 9sllmatO8 and os5urripllDn8 concemlrig the future. The resulllng accounting esllmotes gnd a8sumplion$ will, by deflnlllon, Seldom tsqual tho ralaled actual results. li) calegorlglng leasgs as flnan￿ leasas or oporatlng leases, the Trustees make judgomenls as lo bvhether 8lonlfi¢ant dsk and reward8 or owner8hlp have tr8nsferred lo the charlty as lessee. In recognlslng Income frorn projects, the Iru8lees tn&ke ludgemonts as lo wholhor tho condhlDn8 of Income have been mel. 27. DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ¢harltable actlvltles suppoyt & ¢oinmiinlty Advt60ry Dovolopimèiit 2025 2026 Total 2026 TotAI 2024 Inwmo from Chorfl8ble Advllles 718,&55 278,295 996,950 1.194,890 Incomo Irom Charltable Actlvltl#¥ ACRE DuTham County Coun¢ll Durham Pollce, Crlma and IficlSm8 Comml881onor NE BIC Voluntaary Acllon Leeds Rural D&slun Centre Bloom Procurement Se￿Ice8 Polnt North Communlty Foundallon Commuiilty Actlon Northumbertand VONNE other 88,972 100,000 88,972 531.91 10.000 18,000 38,467 57,044 15,675 1S,000 149,258 34,842 39,777 e6,570 583,467 10,000 431,915 10,000 18,000 38,467 57,044 252,000 15,875 15,000 78,799 148,258 34,842 2D,498 41,479 72,566 10.279 718,655 278,295 998,950 1,194,890 other includes grants tolalling PNII12024.' £1,fJOOI from NAVCA, £2,80012024.' £NIII from OASES,,£NII12024'. £IO,0001 from Consell Advl¢e Hub, £NII 12024.. £78601 from BASH Volunteer Pas8POrt, £6,479 12024.. £14,344) from Innovate UK, £NII 12024.. £10,000) from Clllzens Advice, £12.800 12024.. £23.062J froin The Balllnger TNSI, £ll,00012024'.£nlll from Cornforth Partnershlp. £6,00012024.'£6,0001 from Brltlsh Red Cro88 and £69812024., Enlll from sundry funders. 28- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charttabl• 4¢tlvllles Total 2026 Total 2024 S18ff co¥i8 CDn8ullancy Meellng expen8e8 Granls lo small communilles 702,066 121,076 5,858 211,038 639,957 78,189 6,003 123,777 1,040,738 847,928 Sharo of support cos181se8 nolo 51 Share of governance cotsls Ise8 nok 51 101,48J 10,424 103,076 6,811 1,152,845 957,813 Support Cogts Support Governanco ¢08ts ¢¢$ts 2026 Support Costs Governance costs 2024 D£preclatlon Offl¢fy rent Marketlng and promo￿On CloanSng and w61fare ElecldGlly. gB8 and w81er Rep81rB and renew818 Insurance Staff travel and tr￿nIng Prlnllng, postage and telephone Publlcalloms and 8ub8crfpllon& Computer c0818 S'undrle$ 7,638 27,149 180 3,453 11,353 975 2,393 11,237 7,638 27,149 180 3.453 11,353 975 2,393 11,237 5,741 27.149 89 3.699 14,984 988 2,264 4,900 5,741 27,149 89 3,69g 14,984 988 2,264 4,98U 9.410 9,410 8,676 8,676 11.625 15,832 238 11,625 15,832 23e 8,374 28,374 778 8,374 25,374 778 L8gal and prolasslon81 Audllors remu118rallon 2,299 8.125 2,299 8,125 311 6,500 311 e,500 101,483 0,424 111,907 103,076 6,811 109,887 Analysèd betwoen Chadl8bl& act￿ltI0$ 101,483 10,424 111,907 103.C)76 6.811 109,887 2F- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR fNE YEAR ENDED 31 IWARCH 2026 Net mov•mfrnt In lund8 2026 2024 Thg n81 movement In fund818 8tdl¥d aftwr ¢harulngllcredlllngl= ree8 pay8ble for the gudll of the chartws financlal stalemenl$ Depredatbon of owned langlblfy flxad assets Amortlsallon of intanglble assets Operallng lease charg85 8.825 7,218 420 27,149 e.soo 5,741 27,149 Trugtees None of the trvslees (or any persons connecied ￿th them) rocelved any remun8railon or bengllts from the ch8rfty diirtng the year. Th8re wore no Trusleeg, rèmunerallon or other bonofils for the year fjnded 31 M8rch 2025 nor for th8 year endèd 31 March 2024. Employee8 The averagts monthly number of employees dLlrtng tho year was- 2025 Number 2024 Number Exocuuve dlrector Flel(t workers Admlnlstrator 17 14 Total 19 Employment CO8t8 2026 2024 Wages and 9olarles Soclal socurity costs Ouier pension cosis 813,866 58,746 29,654 568.090 47,947 25.020 702,06d 639,957 Key menagamonf rèmuneratlon The k8y manag8m8nl of the charlly compr45a th8 Ex8CLillve Dlreclor, Communlty Support Manager. Communlly Parlnershlps Manager and thè Volunleerln9 Development Manager. Total 8mployee beng118 01 th& key management personnel for the year wer0 2192,79112024 ', £193,540). There wore no eTllploy?88 whose annual remungrallon was moro than £60,000. Taxatlon The diafity18 exempt from tsxatlon on Its actlvlll&$ bocauso all Its Incorne18 applled for ch4rftablg purposes. .30. DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 IQ Intsnglble Ilxed Voluntsorlng Wobslttt Cost At l Aprfl 2024 and 31 March 2025 19,680 Amortlsatlon and Impalmient Al 1 Aprfl 2024 Arnortl8atlon charyèd for the year 18,000 420 At 31 March 2025 18,420 Carrylng amount At 31 Marth 2025 1,280 Al 31 Marth 2024 1,660 11 Tanylble flxod a$$o1¥ Leasehold Flxture8 And land ttlttg# bulldlNg8 Total Co$t At 1 Aprtl 2024 Addltlon$ 9,539 79,648 2.358 89,187 2.358 At 31 lrfarch 2026 9,539 82.006 91,545 Depreclatlon and Impalmient Al l Aprll 2024 Dopre¢l8llon charged In Ihe year 9,539 58,842 7,218 88,381 7,218 Al 31 March 2028 9,539 66,080 75,599 CaTrylnu arnount Al 31 March 2025 15,946 15,946 Al 31 March 2024 20,806 20,808 2 Dobtor8 2025 2024 Amount8 falllnu duè wllhln ono yeqr.. Other deblo Prepayments and accrued Incomè 970 108,4e5 46,207 10g,435 46,207 31 DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 IWARCH 2025 13 Crndltor8.' amouiit$ l&lllng due w]thln one year 2025 2024 Olh6r taxation and Boclal socurfty Othèr credllor8 Accrualg and deferred Income 837 31,127 45.8S4 13,182 25,847 38,829 47.628 Indud0d wSlhln accruals and deferred Income Is dgfeTred Incom& of £NII (2024: £1981 relating lo prol8Ct Incom• re¢¢lvod In advance of entlllem&nl. 14 R&St￿Cled funds The restrlcted fund8 of the charfty comprlse the unexpond¢d b&l&Nce8 of donollong llnd gr8nl$ held on trust 8ublecl lo speclllc ¢ondlllon8 by donors as lo how Ihw may bo used. Movoment In funds IDooml4u Resourtes 8alonce ot ieoources 8yp6nd¥d 34 Ma￿h 2025 alanc8 llt l Aprll 2024 ACRE l Defr& fundlng ACRE l Defra Rural Hou8lng Enabler AMICa￿ BEEP If4uslnoss Enèrgy Efficoncy Prolecll Communlty Bulldlngs EnergyAudll Small Grant Fund Comtmunlly Spaces P&rtnérshlp Desllnallon Capaclly lo Support Mantal He8 Transformsllon Durhain Togelhar- VCS omploy8blllty Programmp Enterprf81ng Pla¢e8 Management Reseérth Haallh De18rmlnants In R88ear¢h H&allhy Communltles & Soc181 Prescrlblng pla￿baSed 8ngagemenl & support Impaclful Volunleerlnolsoclal Actlon Prolact Poveriy Truth Lornmlssion Rural Durham Community Research N8lwDrk Rural North Eusl Cllmalg Adlon Plan Social Enterpr18& Anlrnallon Diitham Soclal preS￿1h1na t)ovelopment & Support The BallSnoer Charflabl? Tru8t- Communlty Mlcro Grants Volunleorlng & Infrastructure Support Grouped reslrlcted fuhd9 42, Jf85 44,387 38,467 142,5851 154,8271 130,4651 18,9171 1140,7991 165,7371 10.440 8,002 8,917 185,000 14,237 44,201 8,538 80,038 150,000 139,8631 111,nOOI 115,6751 138,2061 110.337 11,000 15,675 41,848 5,842 34,842 88,000 115,000 57,044 89,220 18,DOO 134,8421 186,0001 198.6921 118,3481 140,377) 118.000} 126,000} 7,576 23,884 38,696 28,843 26,000 12,800 308,8QQI 23,244 112,800) 1281.579) 124,5661 25,221 1,800 2,922 405,092 996,950 11,107,078) 294,9fv1 32- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Restrlcted fund8 IContlnu9dl Provlsion of strsteglc 8upporl lo mral communltles. sharfng learnlng on 8U818ltsablo fundlng modè18, and providlng access to local Inlelllgenee. Thls Dgfra funded Inill&llvo &lm8 to boost the 8uppty of new rural affordablo houslnu by provldlng 9￿&9S to a 8ewlce th818UPPOrt8 landown6rs and communltles io Identlfy 51te8, and work£ wllh houslng assoclAlltsns and 10¢91 Bulhorlll88 lo dgllver hlgh quallty homos that meet local hou$lng need Ihfough Small scal8 schemes. Thls proloct 18 8UPPOrtlng volunteers wor￿ng wlh the Durham Poli¢8 & Crlme Commlsslonar's ComrnunNy Peer Mpnlor8 Inlliallve to 8UPPOrt tho recovery ol. vulnerable and 1801ald peop￿ who have been affected by slgnlficant Ilfe-changlng evonts In¢ludlng crlme and anll-soclal behavlour. Thls prol8Ct Is provldlng fundlng lor an asgessor to undertake energy efflclency audits for small coinmunity organisatlons. GY Small grant scheme that wlll as818l communlly bulldlng8 groups lo lrnplemettl en8rgy audll improvemfjnts recornmsnded by Durham County Coundl'¥ BEEP energy audlt team. This partn8rshlp proleol, supported by th# Communllles Fund 19 supportbnu DCA lo prov￿￿ ¢ommunlty bulldlngs In County DurhHm lthlh Informatlon, advice, and guldance, and grant fundlng to as8151 writh bullding ImprDvem8nls. Funded by the North E091 & North Cumbria Inleurated Caro Board. Ihl8 alms lo provldts 8 dedlc81@d wour In each new ¢ommunlty Montal Health hub area to Increase the capaclty of VCSE organlsallong lo dfyllv6r Interv8nUons. Provlslon of volunteering advl¢e and 8UPPOrt afj part of the lottery funded Dutham Together prDlecl. Dellvered In partnershlp wllh Cornforth Partnership (lead partner), the Coalfl$lds Regeneratlon TWGI. Wtheels 2 WoA( County Duth4m and WEA North East and Cumbrla, lo provld& oommunlty leamlng and bospokg tralnlng lo support Indlviduals Its In¢re88e Ih61r conlldence, improve their health and wellbelng and prog1è88 Iiilri further learnlng or 8U91alnable @mploymenl and vtslunteorlng, Thg purpose of Ihlts rosearch Is to Idenllfy potenllal 'EnterpH81nu Space8, In communlty ¢ontre8, hELlls olG. where a rtsngts of onlèrprfglng actlvftle9 can ba lesled and implemented. Tho alm Is lo find sp8C#S that o suttatsle lo h081 acllvRy deslgned lo suppoil a wlde long8 of enlerprlse ch8llenges lo Insylre and rniso Aw&rene8s of 8nlerprlse. as well a8 to ho$1 Enlarprfse RoadshDWS. Worklng In partnershlp wllh Durham Uiilverslty and Durharn County Coundl to dellver this project, whl¢h alm8 lo use research and inr50vallon to tackle the cau8es of unfalr dSfferenGeB In health outcomes acro58 County Durham. Th8 alin18 to place Incliislve research, evalualSon, Innovall￿ pr8Ctl¢g at the hearl of th8 deslgn and dellvory of publ1¢ servlces, and to ensure that communllles 8re fulty and equitsbly engE)ged In publlc health pollcy resEarch actI￿tY. 33- DURHAM COMMUNITY ACTION LIMITED NQTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 IWARCH 2Q25 14 RostYl¢t4d fundB (Qontlnuedl Funded by the North Last & North Cumbria Inlegraled Core ￿Oard, and aLlminl8lered by VONNE, th58 project 18 bulldlng sustalnable communlly-cenlred approaches Ihal ¢onngd promote publlc h&allh m&8sages. 8UPPOrt communrtlos, gnhaiice relallonshlp8 WIU) voluntary sgclor, and provlde local Inlolllgan¢o to Inform plannlng. Explorlng opportunllle8 to dovelop a 8yStem wlde opproach ID volunteerli)g be81 pracuce wlthln Communlly Hubs, ènabllng a¢¢redllallon of the County Durh8m Volunl8or Klte Marf(, and bulldlng an evldenG6 base of soclal value Impact measurement for communlly and volunteer led aCtiv￿Y Ihrough a Soclal Value UK aca'edlltsd ltsol. Tl)l$ pralect almB to hetler under81and th8 challenge$ fa(*d by re61dents Ilvlng In povèrty In County Durham. and lo come up w￿h practlcal changes and solulluns to some of thuse chsllong8s. 11 alins lo brlng alx)ul changes for Indlvldual8 and organ18911on8 Elt a pollcy And gystemg lèv81, and aller the ways people Ihlnk about poverty. Collaboratlon wllh Durham Unlv&rBIty and the Rur81 Deslgn Cenlre, ID d8velop and dellver a 5-y6ar project that wlll provldo s cornmunty re3earch nelwork for County Durham, glvlng local communille$ a volce. The Project18 funded by The Young Found8tlon. Fuiided by the Nallonal Lottery Communlty Fund, CAIRN alms lo support small comm(tnkl8& lo l&ke chargo 01 Ihelr engrgy needs and flnd pracllcal, long-lerTh s0lullonB that benefit everyan¢. The project Is beiny deliverod In paTln8r8hlp wllh Communlly A¢Uon Nor(humberland ICANI, the Rural Deslgn G8nlro IRDCI and Natlonal In¥tovallon Centre for Rural Enlèrprfse INICREI. Ise Thls proleci alms lo rmlse gwar&h0S$ of social enterpfis& Rnd so¢lally onlerprlslng aclbvity in County Durt)am a8 P¢lrt of the Enlerprlslng Du¥ham Frameworf(. by dellverlng communlly aiid Uilrd sector anlma11on 8¢llvrtles Includlng workghops and one lo one support, Th18 Inlllalive. fijnded by the North East & North Cumbria Integrated Caro Board. supports DCA lo devBIop and 8xpaiid tlig So¢lal Pr98CFlblng Llnk Worker ISPLW) network, provldlna pger 8UPPOIt fDr SPLWS, r8181ng awarenoss. and trmboddlng soclal pre¥crlblng Into team8 worfilnu across Hnd wllhln GP pra¢U¢es. Mlcro-granls Inll1allvè for groups In Couiily Durham. supported by Tho Balllnger Chgr51able Trust, Grant funding agreemenl vAth Durham County Councll for the provlslon of $upporl servlc88 to the Voluntary & Communlty Sector acr088 County Durham. The prolect is Underta￿n9 res6Brch lo better undgrsland the Informatlon, Adv1¢& & Guldance Relarral Palhw8ys DIAICD (Advlce In County Durham) partner organlsatlons wtthin County Durham. Th18 Is fund8 held on behaK of County Durham Fallh Network. Admlnlstrallon of a fund to pmvl(Je trav61 &Kpen8es lo volunlaer8 8881811ng Bt Covld 19 vacclnauon and lateral lestlnu c6nlro8. 34- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Re8trfctgd fund8 IContlnued} Provlslon of advlce and slunposllng lo organl891101)s provldlng speclgllst SLlPPOrt for people, Includlng volunloorlng, n)ul(ial ald yroups, Ilnk work¢r8, and agslslgnee wllli lialsoii meellngs & oii-llne training. Th& Commuiilty Research Network ICRN} is a way for communlU08 to ba acllvely involvad In 8etflng research agonda$ Gonlilbullng expèrtences and collecllng relevant Infonmellon, Ih&l In lum can help to Inlluence changes In pracllcg & pollcy. Tha proltr¢t 18 fvind8d by UK Rasearch & InnovBllon via Innovate Ulc Adminlslered vla the Brlllyh Red Cross Soclely, thls Is fundlng DCA lo help local organl$&tlon8 on$ure they aro prepared to work togettier to asslsl local e￿ierge11ClOS. There 18 no carry forward balan¢¢. 111 unr￿trICtttd fvnds Tho unr881rl¢t$d lunds of tha ¢harlly ¢omprlse the unexpended balance6 al donatlons and graii18 wh5th are iiol sublg¢t10 8Po¢kflc condlllons by donors 2nd grantor5 as lo how they may be used. Thesp. Snclude doslgn8t¢d fund9 whloh have been 8el oslde out of unre8trlct8d funds by the ITuslees for speclflc purpose8. At l Apyll 2024 Incomlng resources R680urce8 At 31 March xpoiided 2025 Gener&1 fund8 40fj,180 49,495 145,5B71 495,108 Prèvlous year.. At l Aprll 2023 Incomliig r¥gource8 Rp$our¢¢B At 31 Mawh expended 2024 GeneTBI fund8 483,711 67,072 159,8031 491,180 6 Analy$l8 of a¥80ts bètwo*n fund$ Unre8trlcted funds 2025 Rè8lvlcted funds 202S Total 2025 At 31 Mar¢h 2025: InlangSbl@ flxad a8se18 Tanglble A89Et8 Curr&iil a$$e151111obllllle81 1.260 15.g46 477,902 1,260 15,946 772,868 294,984 496,108 294,9e4 790,072 36- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 An41y81$ of net a8set8 bgtwoen fund Icontlnuedl Unrestrlcted fund8 2024 Restrlcted funds 2024 Total 2024 At 31 March 2024.. Sn¢gnglblo fixed 888ets Tanglblo a88gt8 Currènt as$elsJlllabi1111081 1,860 20,806 468,694 1,880 20,808 873,786 405,092 491,180 405,092 896,272 7 Oper4tlng le4s& commltmentg Le¥¥tto Al the reportlng 6nd dale the chartly had outstandlng commltmenl$ lor futur0 minimum leas8 payments under nDn-canoellabl¢) operallng leases, whlch fall du& as follows: 2025 2024 Ihln one year Beiw6en two and fSv8 years In over Ilv8 yèars 1,76 7,035 14,950 1.759 7,035 16,708 23,744 25,802 18 Rgllrement Beneflts Durham Communlly A¢lion p8￿CIpat$S In The Pan8lon Trusf8 Flexlble Rellremenl Pl8n. a deflned contrlbution $theme. The plan16 lundad and ¢onlracl•d out of the stale 6chem8. Th& assets of the scheme are held separ818ly from those of the charfly In an Independ@nUy admln18tered fund. The contrfbullons payable by the charity expensed lo Income and expendllure amounted lo £29,654 12Q24'. £25,020}. Contilbvfjons lotalllng £28712024.. £nlll weTe payabl$ lo the fund al tha yoar end. 19 Rglatod party tran8actlon8 Th6re werè no related paty transacU(>n8 for the yoar ended 31 March 2025 hor for the year ended 31 March 2024. 20 Legal 8tatU8 of tha Charfty The charfly is M company limitod by guarantee and hos no share ¢apllal. Tho 118blllly of ea¢h Member In tha event of wlndlnu up 18 Ilmlled to £10, -36- DURHAM COMMUNITY ACTION LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Ca8h lab80rbed byvgeneratsd from operatlong 2025 2024 ID8flcli)1surplus for the year 1106.2001 304,149 Adlugtment8 for: Invastment Income recognlsed In 8ialem8nl of fln8n¢lul actIV￿leS AmortlBallon and Impa1￿Ment Df int8nglble agsels Depreclallon and Impalrmonl of tanglble flKed a838ts (40,5781 420 7,218 134.2061 5,741 Movgmontg In worklng capllal.. Iliicrease} In deblo¥8 (Decreaso) In crodltors 16J.2281 18,7991 139,2051 14,214) Cash labgorbod byllgenerated from operatlonB 1211,1671 232,2e5 37-