2021-03-31-accounts - Community First

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			Page
Legal and	administrative	information
Trustees's	report
Auditors'	report
Statement	offinancial activities		15
Balance sheet
Statement	ofcash flows		18
Notes to the financial statements			19
Financial	support and other contributions		36

Trus'tees		James Moody (Chairman from 18December 2020)	James Moody (Chairman from 18December 2020)	James Moody (Chairman from 18December 2020)	James Moody (Chairman from 18December 2020)
		Martin Hamer (Chairman until 24 November			2020)
		Steve Boocock '
		Leah Campbell (from 1	June 2021)
		Brian Clake (resigned 27 November 2020)
		Piers Dibben
		Peter Duke (resigned 1	November 2020)
		Edward Heard
		Jane James (from 12 May 2020)
		Virginia Keen (from 21	July 2020) '
		Sanjeen Payne-Kumar Tony Pooley '	(from 1 June 2021)
		"
		Jane Rowell
		Merope Sylvester (from	1 June 2021)
		Victoria Walsh (from 1	June 2021)
		Julian Richards ( resigned 12 May 2020)
		1. Member ofthe Finance Committee
		2. Member ofthe Human Resources Committee
		3. Member ofthe Youth Action Wiltshire			Committee
Secretary		Karen Williams (from 1	March 2021)
		Dominik Olkowski (until	21 October 2020)
Key Management	Personnel	Lynn Gibson (Chief Executive)
		Bemadette Lowe
		Dominik Olkowski (until	21 October 2020)
		Steve Crawley
		Alan Truscott (until 31 December 2020)
		Ed Plank
		David Potts
		Harry Tipple
		Dawn Whiting (from 1 January 2021)
Patron		HRH The Duchess of Comwall
President		Mrs Sarah Troughton HM Lord-Lieutenant		For Wiltshire
Vice Presidents		George McDonic MBE	(Deceased 14February 2021)
		The Earl of Radnor
		Ken Whatley
		James Layton
		William Wyldbore-Smith	DL

Company	reg. no.		01757334
Charity reg. no.			288117
Financial	Conduct Authority	no	FRN311971
Registered	offic		Unit C2 Beacon Business Centre,
			Hopton Park
			Devizes
			Wiltshire
			SN102EY
Registered	Auditor		David Owen &Co
			17Market Place
			Devizes
			Wiltshire
			SN10 1HT
Bankers			CAF Bank	Ltd
			25 Kings Hill Avenue
			Kings Hill
			West Mailing
			Kent
			ME194JQ
			Lloyds TSBBank pic
			38 Market	Place
			Devizes
			Wiltshire
			SN10 1JD
Solicitors			Wansbroughs
			Northgate	House
			Bath Road
			Devizes
			Wiltshire
			SN10 1JX

				Unrestricted	Unrestricted	Restricted	Endowment	Endowment	Total		Total
					Funds	Funds		Funds	Funds		Funds
		Note			2021 6	2021 8		2021 8	2021f		2020
INCOMING RESOURCES
income
Donations and legacies					5,259	154,045		980	160,284		272,634
Trading activities					127,485	93,345			220,830		223,440
Membership and
affiliation fees					1,722	7,750			9,472		f0,693
Charitable activities					87,191	1,722,588			1,809,779		1,78'l, 154
Investment income					10,455	277			10,732		f1,887
Otherincoming resources
Gain on dispoal of
fixed assets						1200			1,200		3,500
TOTAL INCOMING
RESOURCES					232,112	1,979,205		980	2,212,297		2,303,308
RESOURCES EXPENDED			7
Fundraising and publicity						817		980	1,797		6,574
Commercial trading	operations				69,491				69,491		60,250
Charitable activities
Strengthening Communities					75,295	405,491			480,786		431,087
Encouraging Enterprise					3,963	596,822			600,785		452,042
Tackling Disadvantage					37,908	906,350			944,258		962,754
TOTAL
RESOURCES
EXPENDED					186,657	1,909,480		980	2,097,117		f,gf2,717
NET INCOME I
(EXPENDITURE)					45,455	69,725			115,180		390,591
Actuarial gains/(losses)
on defined benefit
pension schemes			19								1,001,000
Transfers between	funds				35,059	(35,059)
NET MOVEMENT
IN FUNDS					80,514	34,666			115,180		1,391,59f
RECONCILIATION	OF FUNDS:
TOTAL FUNDS
BROUGHT
FORWARD		17		8	6'I5,059	8 f,049,721		Nil	6 1,654,780	6	273 f89
TOTAL FUNDS
CARRIED FORWARD				f	695,573	8 1,084,387	6	Nil	f 1,779,950	f	1,664,780
	The	notes		on	pages 19to	36form part of	these	financial	statements

			Consolidated	Consolidated	Charity	Charity
		Notes	2021	2020	2021	2020
			6	6
FIXEDASSETS
Tangible assets		12	267,619	245,517	267,619	245,517
Investments		13	100	100	200	200
Investment	properly	13	90,000	90,000	90,000	90,000
			357,719	335,617	357,819	335,717
CURRENT	ASSETS
Debtors		14	257,120	226,425	296,232	275,612
Cash at bank and in hand			1,425,245	1,414,617	1,333,418	1,335,844
			1,682,365	1,641,042	1,629,650	1,611,455
CREDITORS: amounts
falling due	within one year	15	(260,124)	(311,879)	(207,509)	(282,393)
NET CURRENT ASSETS			1,422,241	1,329,163	1,422,141	1,329,063
TOTAL ASSETS LESS
CURRENT	LIABILITIESINET
ASSETS			6 1,779,960	6 1,664,780	6 1,779,960	6 1,664,780
FUNDS		17
Restricted	funds		1,084,387	1,049,721	1,084,387	1,049,721
Unrestricted	funds:
Designated funds			546,053	523,951	546,053	523,951
General funds			149,520	91,108	149,520	91,108
			f 1,779,960	5 1,564,780	6 1,779,960	5 1,664,780

					Note		2021		2020
							6
Cash flow from operating	activities (see			below)		6	36,155	8	304,855
Cash flow from investing	activities
Proceeds from the sale fo property,		fixtures		and equipment			(1,200)		3,500
Purchase offixed asset additions					12		(35,059)		(57,268)
Investment income received					5		10,732		f1,887
Net cash used In investing	activities					~f(25,527		9	(4L,88IJ
Change in cash and cash	equivalents		in	the year			10,626		262,974
Cash and cash equivalents	bought	forward					1,414,617		f,f51,643
Cash and cash equivalents	carried	forward				f	1,425,245	8	1,414,617
RECONCILIATION OF NET MOVEMENT				IN FUNDS TO NET CASH			2021		2020
							6		8
Surplus / (deficit) for the year							115,180		390,591
Depreciation charges					12		12,957		17,794
Dividends interest and rents	from	investments			5		(10,732)		(f1,887)
Loss / (Profit) on sale offixed assets							1,200		(3,500)
Decrease / (increase) in debtors					14		(30,695)		54,988
Increase / (decrease) in creditors					15		(51,755)		(/43,131)
						6	36,155	ir	304,855

				Unrestricted	Unrestricted	Restricted	Total	Total
					Funds	Funds	Funds	Funds
					2021f	2021f	2021f	2020
Events						8,822	8,822	16,653
Expenses	recovered					4,012	4,012	5,845
Other earned income					36,999	28,505	65,504	47,476
Insurance	administration		fees		90,486		00,486	86,605
School minibus contracts								8,526
Other miscellaneous		income				52,006	52,006	55335
				f	127,485 f	93,345 f	220,830 f	223,440

		Unrestricted	Unrestricted	Restricted	Total	Torsi
			Funds	Funds	Funds	Funds
			2021	2021	2021	2020
			E	E	E
Grants:
ACRE				2,700	2,700	500
BBCChildren In Need				12,827	12,827	9,827
Big Lottery Fund				155,254	155,254	22,581
Big Lottery Fund/ ESF				412,379	412,379	304,940
Blagrave Trust				40,000	40,000
Bradenstoke Solar Community	Fund			57,000	57,000
Csrers Support Wiltshire CO Itd re Warminster				55,000	55,000	55,000 17,416
Community Foundation				7,197	7,197
DEFRA			18,095	23,000	41,095	40,295
Department for Digital, Culture,	Media			17,361	17,361
&Sport Family Trusts and Various Small			13,066	6,158	19,224	183,216
Grants
Greensquare Housing				12,000	12,000
Groundwork UK				75,000	75,000
Housing Corporations						12,000
Housing Hub						75,000
Henry Smith Charity				29,900	29,900
Landfill Tax Credits				358,111	358,111	572,527
(redistributable grants)
Macmillan Cancer Support				19,521	19,521	50,462
Police &Crime Commissioner	for			110,706	110,706	104,293
Wiltshire
Primary Care Trusts				24,500	24,500	24,500
Underwood Trust				40,000	40,000
Wiltshire and Swindon Sports	CIC			18,975	18,975
Wiltshire Council			10,000	211,798	221,798	243,820
Wiltshire Wildlife Trust				33,201	33,201
Total grants			41,161	1,722,588	1,763,749	1,716,577
Fees:
Oxenwood			46,030		46,030	64,577
		F-	87,191	E 1,722,588	E 1,809,779	f 1,781,154

					Unrestricted	Unrestricted		Restricted	Total		Total
						Funds		Funds	Funds		Funds
						2021 f		2021 f	2021f		2020
Bank interest						235		277	512		1,667
Rental Income						10,220			10,220	Z	10,220
					f	10,455	f	277 f	10,732	f	11,887
NET INCOME IEXPENDITURE				FOR THE		YEAR			2021f		2020f
Net income I	expenditure		for the	period	includes
Depreciation									12,957		17,794
Professional	indemnity	insurance							1,190		1,040
Fees payable	to auditor
Audit work									11,500		12,000
Non - audit	work								9,795		1,040
Audit work	re subsidiary								1,950		1,850
ANALYSIS OF EXPENDITURE
			Activities			Grants		Support
			directly			(see Note		Costs
			undertaken			8)	(see Note 9)		Total		Total
				2021 f		2021		2021f	2021f		2020f
Cost ofgenerating
funds
Fundraising costs				1,797					1,797		6,574
Trading Company			48,766					20,725	69,491		60,250
			50,563					20,725	71,288		66,824
Charitable actlvltles
Strengthening
Communities			379,770					101,016	480,786		431,087
Encouraging
Enterprise			72,086			505,327		23,372	600,785		452,042
Tackling Disadvantage			701,200			7,519		235,539	944,258		952,764
			1,153,056			512,846		359,927	2,025,829		1,845,693
			f 1,203,619		f	512,846	f	380,052 f	2,097,117	f	1,912,717

One grant (2020:1)ofless tha environment:	n 610,000was paid	to a voluntary organisat	ion to improv	e t	he local
			2021		2020
			6		E
Projects under 610,000			500	5	250
Landfill Communi Funds Grant
57grants (2020:28)were paid to assist community		groups and voluntary	organisations	to	improve
their local environment:
			2021		2020
			8		6
Ashton Keynes Village Hall					10,000
Atworth Village Hall			10,000
Avebury Sports &Social Club			33,000		20,000
Cricklade Bowls Club			10,000
Cricklade Leisure Centre			27,000
Devizes Town Football Club			10,000
Freshbrook Church					f0,000
Goatacre Cricket Club			15,200		13,000
Lydiard Millicent PCC					15,000
Malmsbury Bowls Club					20,700
Manton Community Outdoors			10,000
Marlborough Golf Course					60,000
Purton PCC			27,000
RWBSA —Mowers			27,460		27,090
Salisbury Parkour Park					14,000
Salisbury Rugby Football Club			10,000
South Wraxall Village Hall			10,000
Southwick Village Hall			10,000
St Martin's Church, Bremhill			10,000
St Michael Church, Kington			18,000
StMichael's Church, Lyneham			41,000
StSampson's Church, Cricklade			30,000
The Warminster Athenaeum	Centre		10,000
West Wilts Youth Sailing Association					10,000
Westbury Community Project Projects under 610,000			52,000 144,167 504827	E	72,343 2721,33,

							2021		2020
Projects under 810,000						8	7,519	Z	8,426
Total grants payable						8	812,846	6	280808
SUPPORT COSTS
			Charitable
			Activities	Governance			Total		Total
			2021		2021		2021		2020
			8		8		8
Staff costs			183,793		35,610		219,403		281,088
Premises costs			37,912				37,912		23,315
Depreciation			12,957				12,957		15,395
Other costs			87,135		23,245		110,380		99,775
		8	321,797	8	58,855	8	380,652	5	419,573
STAFF NUMBERS AND COSTS							2021		2020
							8		6
Wages and salaries							1,008,492		940,188
Redundancy							13,741		f1,550
Social security costs							83,935		78,567
Pension costs
Defined benefit scheme contributions		-regular							36,312
Defined benefit scheme contributions		-deficit							47,385
Defined contribution	scheme contributions						79,788		44,982
						8	1,185,956	8	1,158,984
The average number	ofstaff during the	year was					49		48
Employees earning over 660,000							Number		Number
260,001 - 270,000
870,001 - F80,000

TANGIBLE FIXEDAS	SET	S - CONSOLI	S - CONSOLI	DA	TED AND C	HAR Fu	ITY rniture
		Freehold			Leasehold
		Land	&		Land 8		&	Equipment
		Buildings 8			Buildings		Fixturesf	&	Vehicles 6		Total 6
Cost
At 1 April 2020		52,001			197,448		75,977		84,646		410,072
Additions Disposals								35,059 ~4,000		35,059 ~4,500
At 31 March 2021		52,001			197,448		75,977		115,205		440,631
Depreciation
At 1 April 2020 Charge for the year On disposals		1,040			22,377 3,949		66,044 2,428	76,134 5,540 ~4,5DO		164,555 12,957 ~4,5DO
At 31 March 2021		1,040			26,326		68,472		77,174		173,012
Net book value
At 31 March 2020		52,001		5	175,071	5	9,933	5	8,512	5	245577
At 31 March 2021	8	50,961		E	171,122	6	7,505	f	38,031	6	267,619
FIXEDASSETS INVESTMENTS
					Consolidated				Charity
					2021		2020		2021		2020
					6						5
Share holding in:
Wiltshire Enterprises	Ltd
(company 01741853)					100		100		100		100
Community First frading		Ltd
(company 08360063)									100		too
				6	100	5	100	6	200	5	200

statements. A su	mmary ofthe	trading results	is shown below:
				2021 8		2020f
Turnover				106,571		105,777
Interest receivable				23		47
Total income Cost ofsales and Profit in the year	administrative	expenses	43,034 106,594 ~63,560		45,574 f05,824 ~60.250
Retained profit bought forward
Gifted to parent charity				(43,034)		(45,574)
			6	Nil	f	Nil
The assets and liabilities ofthe		company were
Debtors				3,922		547
Cash at bank and	in hand			91,827		78,772
Creditors falling due within one		year		(95,649)		(79,219)
				100	5	100
As at 31 March 2021 Community		First Trading	Ltd had net assets ofKt00	and share capital off100.
						Leasehold
						Land 8
						Buildings
						6
Valuation
At 31 March 2020						90,000
Additions
Disposals
Revaluation
At 31 March 2021					8	90,000

DEBTORS	DEBTORS		Consolidated	Consolidated	Consolidated		Charity	Charity
			2021		2020		2021		2020
			8				E
Due within one year
Trade debtors			87,392		203,332		83,470		207,051
Prepayments and		accrued income	169,728		23,093		212,762		68,561
		8	257,120	Z	226,425	8	296,232	5	275,612
CREDITORS: AMOUNTS FALLING DUE			WITHIN ONE	YEAR
			Consolidated				Charity
			2021 f		2020 5		2021f		2020
Trade creditors			69,773		54,217		19,847		36,759
Taxation	and social security		31,601		42,309		30,941		42,309
Other creditors			98,791		113,653		98,791		113,653
Accruals	and deferred income		59,959		91,700		57,930		59,672
		8	260,124	5	311,879	8	207,509	Z	282,393
Deferred	income
Balance	at 1 April 2020						852		76,180
Amount	released	to incoming resources					(852)		(76,f80)
Amount	deferred	in the year					3,385		852
Balance	at 31 March 2021					8	3383	8	832

RESTRICTED FUNDS				Transfers	Transfers	Transfers
	Brought	Incoming	Resources		investment		Carried
	Forward f	Resources f	Expended	gains/(losses)			Forwardf
Youth Action Wiltshire 3 0 l 0l	8 080	10,044	~0,707				24,335
Community Development
Community
Development	107,698	154,812	(88,193)				174,317
Village Halls	161	34,073	(21,480)				12,754
Local Councils		46,054	(46,054)
YAW Club Programme	3,849	29,609	(28,458)				5,000
Youth Consultants		19,966	(19,966)
Oxenwood		82,164	(82,164)
Mini bus Housing Hub	9,354	25,000 75,000	(2,600) ~84,354			(22,400)
	121,062	466,678	(373,269)			(22,400)	192,071
Encouraging Enterprise
Accelerate	(7,135)	8,392	(9,549)				(8,292)
Grants Programme	76,398	26,345	(43,583)				59,160
Plain Action Vale Action	(998) ~1,070	30,415 40470	(29,417) ~, l4,394
	67,189	110,622	(126,943)				50,868
Tackling Disadvantage Community Transport	16,758	40,116	(40,719)				16,155
Link Schemes	56,468	51,724	(54,451)				53,741
Splash	38,002	199,124	(182,127)				54,999
YAW Young Carers	34,999	260,675	(215,674)				80,000
Digital Access project		25,000	(12,341)			(12,659)
Building Bridges YAW Project Inspire	(44,983)	307,767 107,435	(273,785) ~107,435				(11,001)
	101,244	991,841	(886,532)			(12,659)	193,894
Grants Payable
Business Grants &Loan
Fund	24,854						24,863
Community Transport
Development Grants		500	(500)
Landfill Communities
Fund Link Grants Fund	646,172 81,112	383,481 8,030	(512,920) ~040				516,733 81,623
	752,138	392,020	(520,939)				623,219
	f 1,049,721	f 1,979,205	f(1,909,480)		f	(35,059) f 1,084,387

		2021f	2020f
Not later than one year		6,843	265
Later than one and not later than 5years		5,622	10,082
Later than five years
	F.	12,265 f	10,347