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Registered number: 02798488
Community Media Association
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Seven Hills Accountants Limited
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2—4
Accountants' Report 5
Income and Expenditure Account 6
Balance Sheet 7
Notes to the Financial Statements 8—9
Page 1
Company Information
Directors Richard Hilton
Daniel Lawrence
Terry Lee
Siân Medford
Jason Rosam
Javed Sattar
Suzie Stevens
Vijay Umrao
Neil Munday
Company Number 02798488
Registered Office 281-285 Battersea Park Road
London
SW11 4LX
Accountants Seven Hills Accountants Limited
Chartered Accountants
57 Burton Street
Sheffield
S6 2HH
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 March 2023 .
Principal Activity
The company's principal activity continues to be that of is community-based communications media.
Purposes and Aims
Our purposes as set out in the objects contained in our founding Memorandum of Association are:
To advance the education of the public in all aspects of community media and to promote the educational benefits resulting from the establishment of community media services which are owned and controlled by their community and constituted otherwise than with a view to profit.
The CMA adopted the following new object in November 2020:
To promote, for the public benefit, the effectiveness and efficiency of community media organisations by:
i. advancing community media services through activities such as advocacy,
advice, networking and workshops
ii. advancing the use of and education in communications technologies to
facilitate community capacity building
iii. promoting such other services, facilities and activities as the directors see fit from time to time.
The focus of our work
The CMA is a members’ organisation. The majority of the CMA’s members are non-profit organisations, working with volunteers to deliver community media services to their local communities. Most of these have full-time community radio licences. Others include community TV and video projects, online-only radio stations, and independent community media practitioners. During the year of this report there were 199 members (2021/22: 221 members). 
As the established national sector body addressing the need for all people to access accountable, not-for-profit local media, the focus of the organisation’s work for this year has been:
  • To provide informed advocacy and leadership of the community media sector, ensuring platforms and opportunities continue to be available
  • To celebrate and share the content of our members to wide and diverse audiences, so that all of society can access, appreciate and understand the value of community media
  • To support community media organisations to be resilient and financially secure, and ultimately better able to deliver their aims and objectives
  • To ensure that CMA is sustainable, well-governed and effectively represents community media broadcasters and practitioners.
Review of the Business
The following activities from 22/23 are some examples that reflect the priorities and purposes of the company.
1. Community Media Festival & Community Media Champions
In May 2022 the CMA held the first community media festival in Luton at the University of Bedfordshire. This replaces the CMA’s conference events from pre-Covid times, and was the CMA’s first big face-to-face get-together event post-Covid. The Festival focused on ‘celebrating the power of inclusion’ and concentrated positively on community radio issues and successes.
In the evening the event awarded nearly a dozen ‘champions’ of community radio, spanning the 39 years of the organisation’s existence. These awards are set to become a regular annual fixture.
2. New Head Office
In the summer of 2022 the CMA moved their main office from Sheffield to Battersea, London. This move was driven in large-part by the changes in staffing, with long-standing employee Bill Best leaving the company. Communications and Membership are now managed by Riverside Radio in Battersea. By moving to London, the CMA is actually located closer to most of the CMA’s key stakeholders. It is also an easier location for the Company Directors to all meet.
3. Members’ Communications and Sector Publicity
This year has seen a new approach to the CMA’s communications. With a new team based at Riverside Radio, the CMA decided to refresh branding & put more emphasis on social media. New branding and logos were launched in December 2022, along with a new look website. The monthly newsletter, in its 7th year of publication, is now sent to over 1000 subscribers – focusing on community radio news such as success stories, regulatory information & technical updates. This, as well as press releases, has led to community radio stories appearing on other outlets such as Radio Today.
4. Lobbying and Sector Representation
The CMA meets quarterly with Ofcom, has fortnightly meetings with DCMS and regular meetings with PPL, PRS & other sector stakeholders. Members’ questions and concerns are raised and then fed back. As part of their role, the CMA Chair has helped to facilitate DCMS meetings involving specific CMA members. 
...CONTINUED
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Page 3
Review of the Business - continued
In February 2023, the CMA launched its biggest ever survey of community radio practitioners’ covering a range of policy issues. With 100 responses, the reports that were since published have shaped the future direction of CMA policy and priorities. The findings have been shared and discussed with DCMS. The survey also led to 4 core campaigning issues ahead of the expected Community Radio (Amendment) Order in late 2023, covering issues such as advertising revenue restrictions, analogue radio frequencies & Government funding for community radio. 
5. Direct Member Support
Much of the day-to-day work of the CMA focuses on the core aim of supporting and enabling communities to create and disseminate media. Members and prospective members will often contact the CMA with queries about SSDAB legislation, best-practice volunteer training documentation, support in interactions with Ofcom etc. CMA Council member Richard Hilton, previously of the Community Radio Fund (CRF) decision-making panel, has continued to offer bespoke support for members applying for CRF funding. This level of support and service offers CMA members a friendly, knowledgeable place to turn to when questions or issues arise.   
Financial review
Principal Funding Sources
The principal funding source for the CMA is the income generated by the sale of ‘Canstream’ online streaming services. This amounted to £55,000 or 67% of the CMA’s income in the year, with community radio stations making up the majority of Canstream customers. Canstream sales in the year were down 9% relative to 21/22.
The other main sources of funding were membership subscriptions (£11,000) and a grant from DCMS (£7,000).
Reserves Policy and Going Concern
The CMA’s reserves policy is that unrestricted funds not committed or invested in tangible fixed assets should cover between 6 and 9 months of core expenditure.  The core operating budget for 2023/24 is around £40,000 (not including Canstream operating costs), so the reserves target is to hold £20-30,000 in general funds.  Reserves at this level would allow the current activities of the organisation to continue for a period in the event of a significant drop in funding.  
At the end of the year, the CMA had free unrestricted reserves of £22,000, which is above the minimum target level.  However, there was a £5,000 reduction in unrestricted reserves in the year, and Canstream income is in decline.  The CMA directors therefore appreciate that the trading and operation of the CMA need significant development to enable the organisation to grow and continue to deliver its aims and objectives.
Investment Policy
An interest-paying instant access savings account is used for funds that are not needed on a day-to-day basis. There are currently no significant funds available for long-term investment. 
Future Developments
In April 2023 Dom Chambers stepped down as Chair of the CMA and resigned as a Director, although he is still involved as an advisor. The CMA Chair is now Terry Lee. The main office functions of the organisation (membership, communications, events) continue to be managed by Riverside Radio in South West London. Canstream continues to be managed by Avensys in Sheffield.
In May 2023 the CMA Council met with Jim Foster from Timeline Consulting to discuss the future business strategy of the CMA. There were discussions about membership structures, the future of Canstream, events, grants and potential income sources. The organisation came away with a renewed sense of enthusiasm – to compliment the overhaul of the CMA brand and communications at the beginning of the year. The CMA will create a business plan that combines these new ideas as we solidify our position as the representative members organisation for UK community radio. We will continue to regularly meet with and work alongside organisations such as DCMS, Ofcom & PPL.
In early 2024 the CMA will launch its new-look membership offer, with three distinct levels: individual membership, organisation membership & Ofcom-licenced radio station membership. The pricing structure will reflect the resource the CMA puts in to each level. The organisation has been working on creating an attractive membership-offering to consolidate and grow our membership base.     
Directors
The directors who held office during the year were as follows:
Richard Hilton
Daniel Lawrence Appointed 23/04/2022
Terry Lee
Siân Medford Appointed 23/04/2022
...CONTINUED
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Jason Rosam
Javed Sattar
Suzie Stevens Appointed 24/09/2022
Vijay Umrao
Charmaine Burton Resigned 23/04/2022
Dominic Chambers Resigned 29/04/2023
Lee Roe Resigned 22/08/2022
Neil Munday Appointed 29/04/2023
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Richard Hilton
Director
20/11/2023
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Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Community Media Association for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Community Media Association for the year ended 31 March 2023 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Community Media Association , as a body, in accordance with the terms of our engagement letter dated 02 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of Community Media Association and state those matters that we have agreed to state to the directors of Community Media Association , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Community Media Association and its directors, as a body, for our work or for this report.
It is your duty to ensure that Community Media Association has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Community Media Association . You consider that Community Media Association is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Community Media Association . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
22/11/2023
Seven Hills Accountants Limited
Chartered Accountants
57 Burton Street
Sheffield
S6 2HH
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Income and Expenditure Account
2023 2022
Notes £ £
TURNOVER 73,849 78,085
Cost of sales (17,436 ) (10,339 )
GROSS SURPLUS 56,413 67,746
Administrative expenses (66,267 ) (74,913 )
Other operating income 8,000 15,000
OPERATING (DEFICIT)/SURPLUS (1,854 ) 7,833
Other interest receivable and similar income 455 150
(DEFICIT)/SURPLUS BEFORE TAXATION (1,399 ) 7,983
Tax on (Deficit)/surplus 29 31
(DEFICIT)/SURPLUS AFTER TAXATION BEING (DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR (1,370 ) 8,014
The notes on pages 8 to 9 form part of these financial statements.
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Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 769 480
769 480
CURRENT ASSETS
Debtors 5 28,038 14,606
Cash at bank and in hand 36,884 55,897
64,922 70,503
Creditors: Amounts Falling Due Within One Year 6 (39,302 ) (43,224 )
NET CURRENT ASSETS (LIABILITIES) 25,620 27,279
TOTAL ASSETS LESS CURRENT LIABILITIES 26,389 27,759
NET ASSETS 26,389 27,759
Income and Expenditure Account 26,389 27,759
MEMBERS' FUNDS 26,389 27,759
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Richard Hilton
Director
20/11/2023
The notes on pages 8 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Community Media Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 02798488 . The registered office is 281-285 Battersea Park Road, London, SW11 4LX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line
2.4. Leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income and expenditure account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2022 15,897
Additions 600
Disposals (1,704 )
As at 31 March 2023 14,793
Depreciation
As at 1 April 2022 15,417
Provided during the period 310
Disposals (1,703 )
As at 31 March 2023 14,024
Net Book Value
As at 31 March 2023 769
As at 1 April 2022 480
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 26,367 12,032
Prepayments and accrued income 1,323 2,562
Other debtors 348 12
28,038 14,606
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,652 946
Other creditors 2,938 494
Accruals and deferred income 31,712 41,784
39,302 43,224
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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