2022-03-31-accounts - Community First

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				Page
Legal and	administrative		information
Trustees's	report
Auditors'	report			13
Statement	offinancial activities			17
Balance sheet				18
Statement	ofcash	flows		20
Notes tothe financial statements				21
Financial	support	and other contributions		38

			'
Trustees		James Moody (Chairman) Steve Boocock'
		Leah Campbell (from Piers Dibben '	1 June	2021)
		Edward Heard
		Jane James
		Virginia Keen
		Sanjeen Payne-Kumar Tony Poole (resigned Jane Rowell (resigned	(from 1 June 2021) 6October 2021) " 6October 2021) "
		Merope Sylvester (from 1 June 2021) Victoria Walsh (from 1June 2021) '
		1. Member ofthe Finance		Committee
		2. Member ofthe Human		Resources Committee
Secretary		Karen Williams
Key Management	Personnel	Lynn Gibson (Chief Executive)
		Bernadette Lowe
		Steve Crawley
		Dawn Whiting
		Ed Plank
		David Potts
		Harry Tipple
Patron		HRH The Duchess of Cornwall
President		Mrs Sarah Troughton	HM Lord-Lieutenant		For Wiltshire
Vice Presidents		The Earl ofRadnor
		Ken Whatley
		James Layton
		William Wyldbore-Smith DL

Company	reg. no.		01757334
Charity reg. no.			288117
Financial	Conduct Authority	no	FRN311971
Registered	office		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
			38Market Place
			Devizes
			Wiltshire
			SN10 1JD
Solicitors			Awdry, Bailey and Douglas
			33St.John's St
			Devizes
			Wiltshire
			SN10 1BW

				Unrestricted	Unrestricted	Restricted	Endowment	Endowment	Total		Total
					Funds	Funds		Funds	Funds		Funds
		Note			2022	2022		2022	2022		2021
						K		6	6
INCOMING RESOURCES
Income
Donations and legacies					39,171	175,818		1,540	216,529		160,284
Trading activities					123,260	94,659			217,919		220,830
Membership and
affiliation fees					1,289	8,280			9,569		9,472
Charitable activities					152,138	1,530,078			1,682,216		1,809,779
Investment income					10,268	55			10,323		10,732
Other incoming resources
Gain on disposal of
fixed assets					600	200			800		1,200
TOTAL INCONIING
RESOURCES					326,726	1,0D9,09D		1,540	2137356	,	2212,297
RESOURCES EXPENDED			7
Fundraising and publicity						5,603		1,540	7,143		1,797
Commercial trading	operations				77,705				77,705		59,491
Charitable activities
Strengthening Communities					157,832	284,295			442,127		480,785
Encouraging Enterprise					102	386,208			386,310		600,785
Tackling Disadvantage					14,851	1,068,922			1,083,773		944,258
TOTAL
RESOURCES
EXPENDED					250,490	1,745,028		1,540	1,997,058		2,097,117
NET INCOME I
(EXPENDITURE)					76,236	64,062			140,298		115,180
Gain on revaluation	of
investment property					10,000				10,000
Transfers between	funds				7,000	(7,000)
NET MOVEMENT
IN FUNDS					93236	57,062			150,298		115,180
RECONCILIATION	OF FUNDS:
TOTAL FUNDS
BROUGHT
FORWARD		17		E	695,573	E 1,084,387	5	Nil	5 1,779,960	5	1,664,780
TOTAL FUNDS
CARRIED
FORWARD					788,809	5 1,141,449	E	Nil	8 1,930,258	5	1,779,960
	The	notes		on	pages 19to	37form part of	these	financial	statements

			Consolidated	Consolidated	Charity	Charity
		Notes	2022 6	2021	2022f		2021
FIXEDASSETS
Tangible assets		12	261,222	267,619	261,222		267,619
Investments		13	100	100	200		200
Investment	property	13	100,000	90,000	100,000		90,000
			361,322	357,719	361,422		357,819
CURRENT	ASSETS
Debtors		14	145,071	257,120	178,374		296,232
Cash at bank and in hand			1,603,434	1,425,245	1,523520		1,333,418
			1,748,505	1,682,365	1,701,894		1,529,650
CREDITORS: amounts
falling due	within one year	15	(179,569)	(260,124)	(133,058)		(207,509)
NET CURRENT ASSETS			1,568,936	1,422,241	1,568,836		1,422,141
TOTAL ASSETS LESS
CURRENT	LIABILITIESINET
ASSETS			0 1,030258	6 1779960	0 1,930208	6	17790,617
FUNDS		17
Restricted	funds		1,141,449	1,084,387	1,141,449		1,084,387
Unrestricted	funds:
Designated funds			589,656	545,053	589,656		546,053
General funds			199,153	149,520	199,153		149,520
			6 1,930,258	5 1,779,960	6 1,930,258	8	1,779,960

			Note		2022		2021
Cash flow from operating activities (see		below)		6	180,517	2	36,155
Cash flow from investing activities
Proceeds from the sale ofproperty, fixtures		and equipment			(800)		(1,200)
Purchase offixed asset additions			12		(11,851)		(35,059)
Investment income received			5		10,323		10,732
Net cash used in investing activities				8	(2,328)	E	(25,527)
Change in cash and cash equivalents	in	the year			178,189		10,626
Cash and cash equivalents bought forward					1,425,245		1,414,6'/7
Cash and cash equivalents carried forward				8	1,803,434	6	1,425,245
RECONCILIATION OF NET MOVEMENT		IN FUNDS TO NET CASH			2022f		2021
Surplus / (deficit) for the year					140,298		115,160
Depreciation charges			12		18,248		12,957
Dividends interest and rents from investments			5		(10,323)		(10,732)
Loss / (Profit) on sale offixed assets					800		1,200
Decrease / (increase) in debtors			14		112,049		(30,695)
Increase / (decrease) in creditors			15		(80,555)		(51,755)
				8	180,517	8	36,155

					Unrestricted	Unrestricted		Restricted		Total		Total
						Funds		Funds		Funds		Funds
						2022		2022		2022		2021
						8				6		E
Events								31,861		31,861		6,622
Expenses	recovered							2,930		2,930		4,012
Other earned		income				35,830		59,868		95,698		65,504
Insurance	administration			fees		87,430				87,430		90,486
Other miscellaneous			income									52,006
					6	123,260	6	94,659	6	217,919	6	220,830

				Unrestricted	Unrestricted	Restricted	Total	Tota/
					Funds	Funds	Funds	Funds
					2022	2022	2022	2021
					6	6
Grants:
ACRE						1,000	1,000	2,700
BBCChildren In Need								12,827
Blagrave Trust					2,500	45,620	48,120	40,000
Bradenstoke Solar Community		Fund				57,500	57,500	57,000
Carers Support Wiltshire						78,892	78,892	55,000
Community Foundation						11,325	11,325	7, '/97
DEFRA					13,095	28,000	41,095	41,095
Department for Digital, Culture,		Media						17,361
&Sport
Department for Work and Pensions					5,054	13,166	18,220
Family Trusts and Various Small					10,145	400	10,545	19,224
Grants
Greensquare Housing						12,000	12,000	12,000
Groundwork UK								75,000
Henry Smith Charity						29,800	29,800	29,900
Landfill Tax Credits						445,472	445,472	358,111
(redistributable grants)
Macmillan Cancer Support								19,521
National Lottery Community	Fund					40,376	40,376	155,254
National Lottery Community	Fund		/			473,535	473,535	412,379
ESF
Police 5 Crime Commissioner		for				110,706	110,706	110,706
Wiltshire
Prtimary Care Trusts						34,258	34,258	24,500
Underwood Trust						25,000	25,000	40,000
Wessex Community Action					7,000		7,000
Wiltshire and Swindon Sports		CIC				15,180	15,180	18,975
Wiltshire Council					12,663	103,224	115,887	221,798
Wiltshire Wildlife Trust						4,524	4,524	33,201
Total grants					50,457	1,529,978	1,580,435	1,763,749
Fees:
Oxenwood and Linkenholt					101,681	100	101,781	46,030
				E	152,138	6 1,530,078	6 1,682,216	Z 1,809,779

INCOME FR	OM INVES	T	MENTS
			Unrestricted		Restricted		Total		Total
			Funds		Funds		Funds		Funds
			2022 8		2022 8		2022f		2021
Bank interest			48		55		103		512
Rental Income			10,220				10,220	E	10,220
			10,268	6	55	8	10,323	5	10,732
NET INCOME l EXPENDITURE FOR THE YEAR							2022		2021
							6
Net income I	expenditure		for the period includes
Depreciation							18,248		12,957
Professional	indemnity	insurance					2,915		1,190
Fees payable	to auditor
Audit work							12,754		1'l,500
Non - audit	work						2,350		9,795
Audit work	re subsidiary						750		1,950
Non - audit	work re subsidiary						2,878

				Activities		Grants		Support
				directly		(see Note		Costs
			undertaken			8)	(see Note 9)		Total	Total
				2022		2022		2022	2022	2021
				8		F			8	E
Cost of	generating
funds
Fundraising		costs		7,143					7,143	1,797
Trading	Company			57,741				19,964	77,705	69,491
				64,884				19,964	84,848	71,288
Charitable		activities
Strengthening
Communities				354,384				87,743	442,127	480,786
Encouraging
Enterprise				20,515		363,901		1,894	386,310	600,785
Tackling	Disadvantage			806,308		6,995		270,470	1,083,773	944,258
				1,181,207		3'70,896		360,107	1,912,210	2,025,829
			8	1,246,091	6	370,896	8	380,071	f 1,997,058	f 2,097,117

3grants (2021:1)ofless than environment:	f10,0	00was paid to	a voluntary organisati	on	to improve	the	local
					2022		2021
					8		5
Projects under 810,000					1,278	8	500
Landfill Communit Funds	Grant
39grants (2021:57)were paid to assist community			groups and voluntary		organisations	to	improve
their local environment:
					2022		2021
					6
Atworth Village Hall							10,000
Avebury Sports &Social Club					10,000		33,000
Chippenham Rifle &Pistol Club					10,000
Christian Malford Cricket Club					23,425
Clarendon Junior Football Club					10,000
Cricklade Bowls Club							10,000
Cricklade Petanque Club					25,000
Cdicklade Rugby Football Club					35,000
Cricklade Leisure Centre							27,000
Devizes Green Lane					10,000
Devizes Town Football Club							10,000
Down Ampney Parochial Church Council					20,000
Goatacre Cricket Club							15,200
Hightworth Skate Park					10,000
Lyneham Village Hall					52,143
Manton Community Outdoors							10,000
Purton 8 Cricklade Young Farmers		Club			20,000
Purton PCC							27,000
RWBSA —Mowers							27,450
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 Mary's Church. Broughton	Gifford				10,000
St Michael Church, Kington							18,000
StMichael's Church, Lyneham							41,000
StSampson's Church, Cricklade					12,000		30,000
Swindon &Cricklade Railway					30,000
The Warminster Athenaeum	Centre						10,000
Westbury Community Project							52,000
Projects under 810,000					85,055		144,167
				6	362 623	8	504,827

3 grants (2021:5) each of less than f10,000 local people in need.	were paid to provide transp	ort and other s	ervices to
		2022	2021
		f
Projects under f10,000	f	6995 f	7519
Total grants payable	f	370,896 f	512,845

SUPPORT	COSTS
				Charitable
				Activities	Governance			Total	Total
				2022		2022f		2022f	2021f
Staff costs				165,767		34,185		199,952	219,403
Premises costs				48,032				48,032	37,912
Depreciation				16,251				18,251	12,957
Other costs				81,052		32,784		113,836	110,380
			f	313,102	f	66,969	f	380,071 f	380,652
STAFF NUMBERS AND COSTS								2022f	2021
Wages and	salaries							1,022,932	1,008,492
Redundancy									13,741
Social security costs								84,167	83,935
Pension costs - defined contribution			scheme contributions					75,164	79,788
							f	1,182,263 f	1,185,956
The average	number	ofstaff during	the year was					47	49
Employees	earning	overf60,000						Number	Number
f70,001 - f80,000

TANGIBLE FIXEDASS	ET	S - CONSOLI	DA	TED AND C	HARI	TY
		Freehold		Leasehold
		Land &		Land &	Furniture &		Equipment
		Buildings		Buildings		Fixtures		&Vehicles		Total
		6		6		6		E		6
Cost
At 1 April 2021		52,001		197,448		75,977		115,205		440,631
Additions Disposals							11,851 ~0,450		11,851 ~0,450
At 31 March 2022		52,001		197,448		75,977		118,606		444,032
Depreciation
At 1 April 2021		1,040		26,326		68,472		77,174		173,012
Charge for the year On disposals		1,040		3,949		2,428	10,831 ~0,400		18,248 ~8,400
At 31 March 2022		2,080		30,275		70,900		79,555		182,810
Net book value
At 31 March 2021	5	50067	2	t7tt22	5,	7505	0	38 037	3'	207 6tD
At 31 March 2022	6	49,921	6	167,173	6	5,077	6	39,051	6	261,222
FIXEDASSETS INVESTNIENTS
				Consolidated				Chadty
				2022		2021		2022		2021
						6		f		Z
Share holding in:
Wiltshire Enterprises	Ltd
(company 01741853)				100		100		100		100
Community First Trading		Ltd
(company 08360063)								100		100
			f.	100	f	100	6	200	f	200

				2022		2021
				8
Turnover				102,183		f06,571
Interest receivable				8		23
Total income Cost ofsales and administrative		expenses	102,189 ~57,247		106,594 ~53.555
Profit in the year				34,942		43,034
Retained profit bought forward
Gifted to parent	chadity			(34,942)		(43,034)
			E	Nil	6	Nil
The assets and	liabilities ofthe company were
Debtors				1,639		3,922
Cash at bank and in hand				79,914		91,627
Creditors falling	due within one year			(81,453)		(95,649)
				100	6	100
As at 31 March	2022 Community	First Trading	Ltd had net assets of5100	and share	capital ofBt00.
						Leasehold
						Land &
						Buildings
						8
Valuation
At 31 March 2021						90,000
Additions
Disposals
Revaluation						10,000
At 31 March 2022					8	100,000

14.DEBTORS			Consolidated	Consolidated	Consolidated		Charity	Charity
			2022		2021		2022		2021
			6		8		6		6
Due within one year
Trade debtors			94,387		87,392		92,748		83,470
Other debtors			9,947				9,947
Prepayments and accrued income			40,737		159,728		75,679		212,752
			145,071	6	257,120	f	176,374	f	296,232
15.CREDITORS: AMOUNTS FALLING DUE			WITHIN ONE	YEAR
			Consolidated				Charity
			2022		2021		2022		2021
			6				6		6
Trade creditors			80,315		69,773		39,899		19,847
Taxation and social secudty			37,377		31,501		35,860		30,941
Other creditors			1,257		98,791		1,257		98,791
Accruals and deferred income			60,620		59,959		56,042		57,930
			179,569	6	260,124	f	133,058	2	207,509
Deferred income
Balance at 1 April 2021							3,385		852
Amount released	to incoming	resources					(3,385)		(852)
Amount deferred	in the year						799		3,385
Balance at 31 March 2022						E	799	6	3,385

RESTRICTED FUNDS				Transfers	and
	Brought	Incoming	Resources	investment		Carried
	Forward	Resources	Expended	gains/(losses)		Forward
	f.	f.	f.		8	E
Youth Action Wiltshire Fundraised income	24,335	2,995	~0,683			21,727
Community Development
Community
Development	174,317	100,352	(129,424)			145,245
Village Halls	12,754	28,576	(24,264)			17,066
Local Councils		45,539	(45,539)
YAW Club Programme Linkenholt	5,000	30,595 7,820	(35,595) ~2,297			5523
	192,071	212,882	(237,119)			167,834
Encouraging Enterprise
Accelerate Grants Programme	(8,292) 59,160	17,691 32,109	(9,344) ~47776			55 44,084
	50,868	49,791	(56,520)			44,139
Tackling Disadvantage
Community Transport	16,155	40,116	(44,562)			11,709
Link Schemes	53,741	51,947	(57,235)			48,453
Splash	54,999	237,449	(224,448)			68,000
YAW Young Carers	80,000	234,427	(244,427)			70,000
Building Bridges YAW Project Inspire	(11,001)	378,122 124,134	(367,121) ~024 134
	193,894	1,066,195	(1,061,927)			198,162
Grants Payable
Business Grants &Loan
Fund	24,863			(7,000)		17,863
Community Transport
Development Grants		1,278	(1,278)
Landfill Communities
Fund Link Grants Fund	516,733 81,823	467,944 0,005	(375,586) ~6,950			609,091 82,633
	623,219	477,227	(383,859)	(7,000)		709,587
8	1,084,387	6 1,809,090	E(1,745,028)	(7,000)		6 17141,449