Charity registration number 1118986
Company registration number 06143165 (England and Wales)
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Jan Wing (Chair)
Stephen Harvey (Vice Chair)
Beverley Johnston (Treasurer)
Keith Batchelor
Stephen Clarke
Andrew Cooke
Victoria Jacob
Peter Maiden
Patricia Spears
Diana Yip
Secretary
Ian Richardson
Charity number
1118986
Company number
06143165
Principal address
Nigel Copping Community Building
Sanville Gardens
Stanstead Abbotts
Ware
Hertfordshire
SG12 8GA
Registered office
Nigel Copping Community Building
Sanville Gardens
Stanstead Abbotts
Ware
Hertfordshire
SG12 8GA
Auditors
Gowers Limited
The Old School House
Bridge Road
Hunton Bridge
Kings Langley
Hertfordshire
WD4 8SZ
Bankers
HSBC
81 Turners Hill
Cheshunt
Hertfordshire
EN8 9BA
Solicitors
Longmores Solicitors
24 Castle Street
Hertford
Hertfordshire
SG14 1HP
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
CONTENTS
Page
Chairman's statement
1
Trustees' report
2 - 6
Statement of Trustees' responsibilities
7
Independent auditor's report
8 - 10
Statement of financial activities
11 - 12
Balance sheet
13
Statement of cash flows
14
Notes to the financial statements
15 - 28
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
CHAIR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

This is my last annual report after 10 years as chair, I will be stepping down and passing on the custody of the Community Alliance to my successor. I would like to thank all current and former staff, volunteers and trustees for a rewarding and enjoyable decade.

 

I would like to pay tribute to our board of trustees, who give their time and expertise to develop, monitor and scrutinise our plans, to our staff who continue to develop new ideas and skills, enable us to support our local community through our local hubs and projects, and our volunteers, who give their time to support our various activities.

 

This past year has been a consolidation of our new business plan, new branding, website and increase of our staff base, to support the different pillars which represent who we are, what we do, and guided us forward with confidence as the Community Alliance for Broxbourne and East Herts. We have continued to build new networks fit for today’s challenges, which have been welcomed by our colleagues, partners, and funders. We have also taken on new projects and transitioned familiar ones.

Our grateful thanks are due to all our funders and partners, East Herts Council, Broxbourne Council, Hertfordshire County Council, Network Homes, Hertfordshire Community Foundation, Community Help Hertfordshire, Local Trust and many more.

I would like to finish by thanking Ian for his continued leadership and motivation, supported by his leadership team. Thank you to our staff and volunteers for their professionalism and dedication to their work, and my board of trustees for their support, ideas, commitment, and contribution to our success this year.

 

The next year will be a bigger challenge as issues of the past few years will not disappear and new problems begin to hit the most vulnerable. You can rest assured the Community Alliance for Broxbourne and East Herts will be there when needed!

..............................

Jan Wing

Chair 2022/23
Dated: 11 September 2023
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -

The Trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities
The charity's objects are as follows:
(a)
to promote any charitable purposes for the benefit of the community across the regions of the East of England, Southeast, London and East Midlands (hereinafter called the "area of benefit") and, in particular, the advancement of education, the protection of health and the relief of poverty, distress and sickness;
(b)
to promote and organise co-operation in the achievement of the above purposes and to that end to bring together in council, representatives of the voluntary organisations, statutory authorities, and other organisations within the area of benefit; and
(c)
to promote and improve the efficient and effective use of charitable and community resources in the achievement of the above purposes by providing consultancy and advice services to national and local representatives of voluntary organisations and statutory authorities.
The policies adopted in furtherance of these objects are set out in the Community Alliance Broxbourne and East Herts Business Plan 2022-2025.
Public benefit statement

When deciding on activities and programmes, the Trustees of Community Alliance Broxbourne and East Herts (CA BEH) pay due regard to the Charity Commission's guidance on public benefit.

Achievements and performance
Supporting Health and Wellbeing
Food and Fuel Poverty Support in East Herts
Community Alliance administers the Household Support Fund on behalf of EHDC, providing financial support to food poverty initiatives and financial support to individuals struggling with the Cost of Living crisis.
-
Over £80,000 of grants to support 8 local Food poverty initiatives across East Herts
-
Over 6,000 households accessing food support
-
Grants to over 500 East Herts residents to support them with energy bills
Community Car Scheme
Our Community Car Scheme provides low-cost travel to medical and support appointments for residents without access to private or public transport.
-
28 volunteers driving residents to medical appointments
-
1,459 journeys carried out
-
1,566 residents supported through the scheme
Broxbourne and East Herts Healthy Hubs
Community Alliance is responsible for the delivery of the Broxbourne Healthy Hub and supports delivery of the East Herts Healthy Hub.
-
NHS Health Checks in both districts
-
Weekly Warm Spaces provided in Waltham Cross, Hertford and Stanstead Abbotts
-
Waltham Cross Community Skills Hub
-
Healthy Eating and Cooking sessions
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -
Staying Connected
Our Digital Inclusion project operating across both Districts.
-
11 Digital Champions providing 190 learning opportunities to 65 residents
-
300 laptops / phones / tablets refurbished for re-use
Engaging Residents
Volunteering
A range of supported volunteering opportunities within our organisation to help residents develop their skills within their own communities.
-
Community Alliance has been awarded Investors in Volunteers accreditation
-
20 new volunteers joined Community Alliance as Digital Champions, Hub Volunteers and drivers
Big Locals
-
Support currently provided for 7 Big Local Partnerships
-
Big Local projects have expanded with the addition of new areas including Wembley Central, Broad Green in East Croydon and Elthorne Pride in Archway
-
The Big Local programme is set to end in March 2026 and project funding must be spent by September 2025. This timeline has led many areas supported by Community Alliance to focus on the future and legacy of their initiatives.
-
Currently, there are 22 paid staff people working across all the Big Local areas.
Helping Groups
Training Opportunities
Provision of training opportunities to help increase knowledge, confidence and skills for the Voluntary and Community Sector.
-
Training opportunities provided to over 50 local organisations
-
Most training is face-to-face with online options when required
Funding Support
Developing and strengthening funding intelligence and skills and improving 'quality control' in the Voluntary and Community Sector and encouraging the development, growth and sustainability of small community projects.
-
Fortnightly funding bulletin to over 500 recipients
-
27 groups directly supported in East Herts
-
26 groups directly supported in Broxbourne
Information and Advice
A better informed Voluntary and Community Sector receiving information that is relevant. As well as training opportunities we were able to provide:
-
1 AGM (Over 60 attendees)
-
1 Mini Conference with training workshops (as part of AGM)
-
Appointment of a Community Builder to develop this aspect of our role
-
20 'General' E-bulletins in 22/23
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -
Representing the Sector
Enabling and encouraging collaborative initiatives through building and strengthening our relationships with all stakeholders including: Local Authorities, Housing Associations, Local Business Partnerships, Voluntary Sector Infrastructure Partnerships, local and national grant givers and other Public Services such as Police/Health/College.  Supporting a more influential, informed Voluntary and Community Sector voice in the community's strategic and operational planning processes.
-
Over 100 virtual and face to face partnership meetings attended in 2022/23
-
Organisation of a ‘Community Conversation' in Broxbourne to bring organisations together to look at ways in which we can work together to support local residents and communities with the Cost of Living Crisis
Employment and Skills
Multiply Programme
In partnership with Step2Skills, Community Alliance has been supporting the government's new initiative to integrate mathematics within adult learning.
-
Over 100 learners engaged with courses including slow cooking, digital skills and crafts.
-
Community Alliance has been awarded a Year 2 contract to deliver further courses in 2023-24
Job Smart and Job Club
Job Smart supports individuals with CVs, interviews and job searching from our hubs.
-
Over 250 people successfully placed into employment since the programme began.
-
Over 500 people supported with CV writing / Job Searching this year.
Building Better Opportunities
The Building Better Opportunities project (BBO) came to an end in December 2022 after 6 years. From April 2023 Community Alliance is one of the partner organisations in the ‘Road to Employment' project, funded through the UK Shared Prosperity Fund until March 2025.
Strategic report

The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the Trustees to present a strategic report.

Financial review
A summary of the financial results of the charity is given on page 11. At the end of the period the charity carried forward unrestricted reserves of £77,896 designated reserves of £180,000 and restricted reserves of £326,133.
Reserves policy
It is the policy of the charity that free reserves should be maintained at a level equivalent to at least three month's core expenditure. The Trustees consider that reserves of £75,000 will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.
Change of name
The charity changed its name from Community Voluntary Services Broxbourne and East Herts to Community Alliance Broxbourne and East Herts with effect from 21st June 2022.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -
Plans for the future
In addition to our core activity during 2023-24 we will:
-
Continue to diversify our income streams and build on current and new partnerships to help identify and meet gaps in community need.
-
Oversee the refurbishment of our Community Hub in Waltham Cross.
-
Review and recruit proactively to our Trustee Board and paid Staff team where necessary.
-
Utilise fully the skill-set of our Trustees and paid Staff team, regardless of their core or project based responsibilities to continue development of our ‘one organisation' structure.
-
Review and build use and therefore income and sustainability of our hub venues.
-
Establish impact measurement processes across the organisation.
Risk management
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. During the Covid-19 Pandemic a Resilience Manual containing a Risk Management policy, crisis succession plan and risk register for the organisation was developed and adopted by the Board of Trustees.
Structure, governance and management
The charity is constituted as a company limited by guarantee.  It was incorporated by a Memorandum and Articles of Association on 7 March 2007 which was amended by special resolution dated 15 May 2007.  It was registered as a charity on 27 April 2007.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Jan Wing
Stephen Harvey
Beverley Johnston
Keith Batchelor
Stephen Clarke
Andrew Cooke
Victoria Jacob
Peter Maiden
Patricia Spears
Diana Yip
At the Annual Meeting, local groups and individuals are invited to appoint someone to be put forward to act as a Trustee (voting member) of CA BEH. Nominations need to be seconded before a vote is taken among voting members to elect them as a Trustee.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
An induction meeting is held with all new Trustees and a Trustee induction pack made available.
The Trustees delegate many day to day operating decisions to the Chief Officer. However all major decisions are referred to the Trustees by the Chief Officer.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -
Auditor

In accordance with the company's articles, a resolution proposing that Gowers Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees' report was approved by the Board of Trustees.

Jan Wing
Trustee
Dated: 11 September 2023
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2023
- 7 -

The Trustees, who are also the directors of Community Alliance Broxbourne and East Herts for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the Trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
- 8 -

Opinion

We have audited the financial statements of Community Alliance Broxbourne and East Herts (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or

-

sufficient accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
- 9 -
Responsibilities of Trustees

As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

 

As a result of the above, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in management override of controls. In common with all audits under ISAs (UK), we are required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory framework in which the charity operates, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements in this case, specifically in this context, Charities Act 2011, Companies Act 2006, and tax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity’s ability to operate or to avoid a material penalty.

COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
- 10 -
Audit response to risks identified

Having performed the above, we did not identify any key audit matters related to the potential risk of fraud or non-compliance with laws and regulations. In addition to the above, our procedures to respond to risks identified included the following:

 

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

David Green (Senior Statutory Auditor)
for and on behalf of Gowers Limited
2 October 2023
Chartered Accountants
Statutory Auditor
The Old School House
Bridge Road
Hunton Bridge
Kings Langley
Hertfordshire
WD4 8SZ

Gowers Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 11 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2023
2023
2023
2022
Notes
£
£
£
£
Income from:

Donations and voluntary income

3
35,041
-
35,041
29,435

Promotion of charitable purposes in Broxbourne and East Herts

4
148,413
1,409,039
1,557,452
1,088,234

Commercial activities and fundraising

5
30,831
-
30,831
8,405

Investment income

6
2,338
-
2,338
46
Total income
216,623
1,409,039
1,625,662
1,126,120
Expenditure on:

Promotion of charitable purposes in Broxbourne and East Herts

7
176,723
1,417,698
1,594,421
988,135
Net income/(expenditure) for the year/
Net movement in funds
39,900
(8,659)
31,241
137,985
Fund balances at 1 April 2022
217,996
334,792
552,788
414,803
Fund balances at 31 March 2023
257,896
326,133
584,029
552,788

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 12 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
Notes
£
£
£
Income from:

Donations and voluntary income

3
29,435
-
29,435

Promotion of charitable purposes in Broxbourne and East Herts

4
321,176
767,058
1,088,234

Commercial activities and fundraising

5
8,405
-
8,405

Investment income

6
46
-
46
Total income
359,062
767,058
1,126,120
Expenditure on:

Promotion of charitable purposes in Broxbourne and East Herts

7
311,736
676,399
988,135
Total expenditure
311,736
676,399
988,135
Net income before transfers
47,326
90,659
137,985
Net income/(expenditure) for the year/
Net movement in funds
47,326
90,659
137,985
Fund balances at 1 April 2021
170,670
244,133
414,803
Fund balances at 31 March 2022
217,996
334,792
552,788

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 13 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
12
5,167
-
Current assets
Debtors
13
149,708
49,915
Cash at bank and in hand
494,036
599,262
643,744
649,177
Creditors: amounts falling due within one year
14
(64,882)
(96,389)
Net current assets
578,862
552,788
Total assets less current liabilities
584,029
552,788
Income funds
Restricted funds
16
326,133
334,792
Unrestricted funds
Designated funds
17
180,000
170,000
General unrestricted funds
77,896
47,996
257,896
217,996
584,029
552,788

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 11 September 2023
Jan Wing
Beverley Johnston
Trustee
Trustee
Company Registration No. 06143165
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
21
(101,564)
174,806
Investing activities
Purchase of tangible fixed assets
(6,000)
-
Interest received
2,338
46
Net cash (used in)/generated from investing activities
(3,662)
46
Net (decrease)/increase in cash and cash equivalents
(105,226)
174,852
Cash and cash equivalents at beginning of year
599,262
424,410
Cash and cash equivalents at end of year
494,036
599,262
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 15 -
1
Accounting policies
Charity information

Community Alliance Broxbourne and East Herts is a private company limited by guarantee incorporated in England and Wales. The registered office is Nigel Copping Community Building, Sanville Gardens, Stanstead Abbotts, Ware, Hertfordshire, SG12 8GA.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Expenditure

Resources expended are included in the SOFA on an accruals basis inclusive of VAT.

COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 16 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Database
3 years straight line
Computers & office equipment
4 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 17 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 18 -
3

Donations and voluntary income

Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Donations and gifts
481
4,043

Grants for core activities and Covid-19 support

34,560
25,392
35,041
29,435
Grants receivable for core activities and Covid-19 support
Broxbourne Council
5,000
5,000
East Herts Council
13,800
13,800
Communities First - Covid Information Champions
15,760
-
NACVA: Covid-19
-
1,500
Hertfordshire Community Foundation: Covid-19
-
5,000
Coronavirus Job Retention Scheme grant
-
92
34,560
25,392
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 19 -
4

Promotion of charitable purposes in Broxbourne and East Herts

2023
2022
£
£
Performance related grants
1,427,040
791,058
Ancillary trading income
130,412
297,176
1,557,452
1,088,234
Analysis by fund
Unrestricted funds
148,413
321,176
Restricted funds
1,409,039
767,058
1,557,452
1,088,234
Performance related grants
Big Local Trust
851,340
356,151
Building Better Opportunities
158,035
163,835
Hertfordshire County Council
72,850
-
Broxbourne Borough Council
31,520
-
Community Transport
29,524
19,295
Lowewood Museum
31,430
2,970
Food Poverty
55,500
40,000
Hertfordshire Adults and Family Learning Service
22,500
3,963
Foodbanks
77,000
45,500
Job Smart
43,500
37,077
Other
53,841
122,267
1,427,040
791,058
5

Commercial activities and fundraising

Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Other Earned Income

30,831
8,405
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 20 -
6

Investment income

Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Interest receivable
2,338
46
7

Promotion of charitable purposes in Broxbourne and East Herts

2023
2022
£
£
Staff costs
857,196
592,036
Depreciation and impairment
833
1,050

Training and information costs

4,934
2,883

Direct project costs

568,228
264,616

Premises costs

108,386
91,910

Insurance

3,714
1,600

Office costs

16,904
10,858

Computer costs

6,496
2,436

Repairs and maintenance

4,622
2,127

Travel and subsistence costs

84
97

General expenses

839
-

Professional costs

18,908
15,522

Bank charges

277
-

Governance costs

3,000
3,000
1,594,421
988,135
Analysis by fund
Unrestricted funds
176,723
311,736
Restricted funds
1,417,698
676,399
1,594,421
988,135
Governance costs comprise of audit fees of £3,000 (2022: £3,000).
8
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 21 -
9
Employees
Number of employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Core activities
41
32
Employment costs
2023
2022
£
£
Wages and salaries
776,727
539,440
Social security costs
57,532
36,394
Other pension costs
22,937
16,202
857,196
592,036
The number of employees whose annual remuneration was £60,000 or more were:
2023
2022
Number
Number
£60,001 - £65,000
1
1

Contributions totalling £6,538 were made to defined contribution pension schemes on behalf of employees whose emoluments exceed £60,000.

10
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

11
Transfers

Transfers represent fund transfers from unrestricted funds to restricted funds.

COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 22 -
12
Tangible fixed assets
Database
Computers & office equipment
Total
£
£
£
Cost
At 1 April 2022
-
4,200
4,200
Additions
6,000
-
6,000
At 31 March 2023
6,000
4,200
10,200
Depreciation and impairment
At 1 April 2022
-
4,200
4,200
Depreciation charged in the year
833
-
833
At 31 March 2023
833
4,200
5,033
Carrying amount
At 31 March 2023
5,167
-
5,167
13
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
95,701
29,511
Other debtors
596
-
Prepayments and accrued income
53,411
20,404
149,708
49,915
14
Creditors: amounts falling due within one year
2023
2022
Notes
£
£
Other taxation and social security
12,947
12,219
Deferred income
15
12,217
30,333
Trade creditors
-
33,183
Other creditors
-
1,264
Accruals
39,718
19,390
64,882
96,389
15
Deferred income
2023
2022
£
£
Other deferred income
12,217
30,333
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
15
Deferred income
(Continued)
- 23 -

Deferred income is included in the financial statements as follows:

2023
2022
£
£
Deferred income is included within:
Current liabilities
12,217
30,333
Movements in the year:
Deferred income at 1 April 2022
30,333
-
Released from previous periods
(30,333)
-
Resources deferred in the year
12,217
30,333
Deferred income at 31 March 2023
12,217
30,333
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 24 -
16
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Balance at
1 April 2021
Incoming resources
Resources expended
Balance at
1 April 2022
Incoming resources
Resources expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
£
£
£
Big Local Trust - Wormley & Turnford
93,296
171,278
(140,301)
124,273
112,585
(215,963)
-
20,895
Big Local Trust - Bountagu
68,805
42,039
(100,891)
9,953
32,127
(40,885)
-
1,195
Big Local Trust - Chinbrook
-
89,009
(60,058)
28,951
206,160
(213,286)
-
21,825
Big Local Trust - Worlds End and Lots Road
-
-
-
-
206,760
(172,909)
-
33,851
Big Local Trust - Wembley Central
-
-
-
-
69,195
(49,571)
-
19,624
Big Local Trust - Hackney
-
-
-
-
17,956
(17,718)
-
238
Big Local Trust - Broad Green
-
-
-
-
65,021
(41,982)
-
23,039
Big Local Trust - Elthorne Pride
-
-
-
-
16,551
(2,954)
-
13,597
Big Local Trust - Noel Park
62
54,347
(54,336)
73
124,985
(87,379)
-
37,679
Foodbanks
5,306
45,500
(4,453)
46,353
77,000
(73,040)
-
50,313
Building Better Opportunities
421
163,835
(164,256)
-
158,035
(148,480)
-
9,555
Community Transport
2,764
19,295
(20,296)
1,763
29,524
(29,484)
-
1,803
Job Smart
9,688
37,077
(22,702)
24,063
43,500
(53,811)
5,000
18,752
Heritage Lottery Fund
12,520
18,180
(22,623)
8,077
-
(8,077)
-
-
HAFLS Community Learning
12,338
3,963
(12,870)
3,431
22,500
(25,931)
-
-
Fuel Poverty
-
40,000
(10,500)
29,500
55,500
(77,000)
-
8,000
Kickstart
-
11,336
(11,336)
-
-
-
-
-
Southern Maltings
17,382
33,501
(17,211)
33,672
-
(25,045)
-
8,627
Waltham Cross Allotment
-
21,000
-
21,000
-
(4,673)
(5,000)
11,327
Volunteering Programme
9,000
4,927
(13,927)
-
-
-
-
-
Multiply
-
-
-
-
72,850
(47,902)
-
24,948
Lowewood
-
-
-
-
31,430
(31,430)
-
-
Healthy Hubs
-
-
-
-
32,400
(24,930)
-
7,470
Other
12,551
11,771
(20,639)
3,683
34,960
(25,248)
-
13,395
244,133
767,058
(676,399)
334,792
1,409,039
1,417,698
-
326,133
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
16
Restricted funds
(Continued)
- 25 -

Big Local Trust is part of a wider initiative run by the local trust providing neighbourhoods with financial support to undertake projects which benefit their area. The charity is the "Trusted Local Organisation" for the Wormley & Turnford, Bountagu, Chinbrook, Worlds End and Lots Road, Wembley Central, Hackney, Broad Green, Elthorne Pride and Noel Park Big Local projects and as such holds the funds for the projects.

 

Foodbanks represents a series of grants from Public Health England to fund foodbank provision in East Hertfordshire.

 

Building Better Opportunities is is a project to tackle poverty and promote social inclusion by tackling barriers into employment through mentoring.

 

Community Transport is a project to provide transport for the community.

 

Job Smart is an employability project aimed at light touch support for unemployed residents of Broxbourne and East Hertfordshire.

Heritage Lottery Fund is a project profiling and celebrating the voluntary sector in Broxbourne over the last 50 years through an exhibition and website to be developed over the 2020/21 financial year. The project has several partners including Broxbourne Council and Hertford Regional College.

 

HAFLS Community Learning is CVSBEH delivery of short non-accredited courses and workshops for local residents through an annual contract with HAFLS.  The contract for 2019/20 was for approximately 200 unique learners.

 

Fuel poverty is a project working with East Herts Council to provide grants to local residents that are referred to us as requiring financial support to meet rising fuel costs.

 

Kickstart is funding from the government's KickStart scheme to provide financial support towards the employment of young people 16-24 for a period of 6 months. We employed two members of staff through this scheme.

 

Southern Maltings is providing support and administration to the project.

 

Waltham Cross Allotment is a Community Allotment project linked to the Healthy Hub based in Waltham Cross.

 

Volunteering Programme is towards employing a Volunteer Coordinator.

COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
16
Restricted funds
(Continued)
- 26 -

Multiply is a project run in conjunction with Hertfordshire County Council Step 2 Skills to run workshops and courses to bring a wealth of opportunities to beat number anxiety, remove confusion around sums.

 

Lowewood Museum is providing support and administration to the project.

 

Healthy Hubs is a project working in partnership with the Borough of Broxbourne Council to deliver the Healthy Hub Broxbourne, a free one-stop shop for health and wellbeing information, advice and support.

 

Other are miscellaneous smaller restricted funds.

COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 27 -
17
Designated funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
Movement in funds
Balance at
1 April 2021
Incoming resources
Balance at
1 April 2022
Resources expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
£
Contingency Fund
75,000
-
75,000
-
-
75,000
Business Development Fund
35,000
-
35,000
(17,108)
17,108
35,000
Future Sustainability Reserve
60,000
-
60,000
-
-
60,000
Employment Fund
-
-
-
-
10,000
10,000
170,000
-
170,000
(17,108)
27,108
180,000

The Contingency Fund has been established to set aside an amount equal to three months running costs to cover temporary shortfalls in funding.

 

The Business Development Fund has been established to build capacity and put into action the business plan.

 

Future Sustainability Reserve - The Trustees have a concern that it has become increasingly more challenging to generate income to obtain funding. The Future Sustainability Reserve has been created as a buffer for future funding shortfalls.

 

Employment Fund is to assist with the costs of Human Resources compliance.

18
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
5,167
-
5,167
-
-
-
Current assets/(liabilities)
252,729
326,133
578,862
217,996
334,792
552,788
257,896
326,133
584,029
217,996
334,792
552,788
COMMUNITY ALLIANCE BROXBOURNE AND EAST HERTS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 28 -
19
Operating lease commitments

The charity has an operating lease commitment in respect of premises at the Nigel Copping Community Building. The lease is due to expire on 31 March 2024 and the annual rent is increasing incrementally from £11,000 in 2019/20 to £17,000 in 2023/24.

 

The charity had an operating lease commitment in respect of the Waltham Cross Community Skills Hub premises at 59 High Street, Waltham Cross. The lease expired on 30 November 2022 and is currently on a rolling basis pending agreement of a new lease, the rent is at a cost of £24,000 including VAT per annum plus a service charge of approximately £16,000 including VAT per annum.

 

The charity has a lease for 67 Fore Street, Hertford. The current lease is due to expire on 30 June 2024, the rent is at a cost of £25,000 per annum (no VAT).

 

20
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

21
Cash generated from operations
2023
2022
£
£
Surplus for the year
31,241
137,985
Adjustments for:
Investment income recognised in statement of financial activities
(2,338)
(46)
Depreciation and impairment of tangible fixed assets
833
1,050
Movements in working capital:
(Increase) in debtors
(99,793)
(36,224)
(Decrease)/increase in creditors
(13,391)
41,708
(Decrease)/increase in deferred income
(18,116)
30,333
Cash (absorbed by)/generated from operations
(101,564)
174,806
22
Analysis of changes in net funds

The charity had no debt during the year.

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