Charity registration number 1098285
Company registration number 04664968 (England and Wales)
PROACTIVE COMMUNITY ENDEAVOURS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PROACTIVE COMMUNITY ENDEAVOURS
LEGAL AND ADMINISTRATIVE INFORMATION
Related Party Transactions
Mr E Lockwood
Mr P Weaver
Mr N Weaver
Mrs H Weaver
Mr R Atkinson
Mrs T Parkinson
Mr X Lin
Mrs E Oheneba
(Appointed 15 March 2024)
Secretary
Mrs T Parkinson
Charity number
1098285
Company number
04664968
Registered office
The NSC Arena
4 Belton Road West Extension
Loughborough
Leics
LE11 5XH
PROACTIVE COMMUNITY ENDEAVOURS
CONTENTS
Page
Trustees' report
1 - 7
Statement of trustees' responsibilities
8
Independent examiner's report
9
Statement of financial activities
10
Balance sheet
11
Notes to the financial statements
12 - 21
PROACTIVE COMMUNITY ENDEAVOURS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 1 -

The Related party transactions present their annual report and financial statements for the year ended 31 December 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 governing document, 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 Related party transactions have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

General Comments

 

The Board of Directors and Trustees of PACE (Pro-Active Community Endeavours) carry the overall responsibility for managing all aspects of the charity. Working with the Chief Executive they develop the strategy and overall expansion of the charity. PACE has a dedicated Board and team of leaders who work with a large pool of very committed volunteers who make all our projects happen on a daily basis. We are incredibly proud and grateful to all our volunteer staff for their passion, commitment, creativity and professionalism which both inspire and reinvigorate the Board on a continual basis.

 

The Board as a whole is to be highly commended for their work throughout the year in steering and overseeing the charity through a very busy year.

 

The CEO's position continues to non-salaried, however he has put in a substantial amount of voluntary time each week, almost full-time, to administer the day to day running of the charity and in managing the staff, volunteers, team leaders and various projects.

 

A Brief History

 

PACE (ProActive Community Endeavours) was set up as a registered charity in 2003. It has its own Trustees and Directors that oversee the charity.

 

PACE has been serving the local community for the past two decades establishing essential, high quality, social action projects and services in response to the needs of the locality both in Charnwood, Leicestershire and in Sunderland, Tyne and Wear.

 

The mission of the charity is ... “to create and build a charity of excellence, designed and equipped to meet the physical, mental, emotional and social needs of society; a centre reaching out to the vulnerable, excluded, disadvantaged, hurting and the general public.”

PROACTIVE COMMUNITY ENDEAVOURS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
Achievements and performance

As stated in the Memorandum and Articles, the main objectives and aims of the Charity are as follows:

2023 was an extremely busy year at PACE. The need and the demand from within the community has constantly grown as people in society have been particularly battling with the ever-increasing cost of living and all the worry and stress that this carries with it. The cost of living crisis has also had an impact creating a genuine squeeze on the overall donation base. That said, the charity has found more businesses have risen to the task of giving to the charity.

During 2023, PACE ran, managed and delivered various projects that they originally initiated. The following is a resumé of the impact of the various projects, activities and services over the year.

PACE Counselling: a fully qualified generic counselling centre/service.

Our senior Counselling Co-ordinator is Angela Taylor and again she needs to be commended highly along with her team for the countless voluntary hours they have put in over the twelve-month period, in coping with the ever growing demand of those who need professional help. And it really is an ever growing need. Mental health issues are certainly multiplying exponentially in society. The cost of living crisis has certainly had a significant impact where increasing ongoing stress, anxiety and mental health issues are concerned. This has resulted in PACE Counselling receiving many more enquiries over the year from people requesting professional counselling help and support.

In 2023 over three hundred hours of professional face to face counselling and related counselling hours were delivered.

The PACE Counselling service enhances the quality of people’s lives, giving them greater confidence to work through their problems and to gain the necessary tools for moving forward.

The PACE Community shop

This is a service that enables anyone from within the community to access basic food products at a greatly reduced cost. People who avail themselves of the shop can buy either 10, 12 or 15 items from the store for just £3 depending on whether they are single, a couple or a family.

We open on Thursdays and Saturdays. We also have an emergency food telephone line that we operate every day.

In 2023 through the food store, we were able to feed 2387 adults and 917 children, totalling 3304 different people. This equates to 827 families, 868 couples, 754 single people.

The PACE food store supplied in total throughout the year a massive 52,572 meals, which is something we are particularly proud of. We have given out no less than 2499 separate parcels. This is something we feel is a significant contribution in serving those who find themselves in need from within the Charnwood community.

We are finding that there is a growing number of service users who are in work who simply can’t afford to live and therefore availing themselves of the Food Store service.

PROACTIVE COMMUNITY ENDEAVOURS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -

Our dedicated team of volunteers, led by our excellent Resources and Food Store Manager, Mr Geof Spavins, are to be greatly commended for the ceaseless effort and countless hours of volunteer time they put in to deliver the Food Store service. There is no doubt that the service reduced food poverty and thus reduces high stress and mental health in the community.

PACE Camp

Our annual PACE Camp is considered the largest Children’s Summer Activity Camp of its kind in the Midlands (if not further afield) for those of ages 8-14. 2023 saw this popular and energetic camp take place operating for two weeks, at the end of July and the beginning of August.

There were 240 places available, and we are pleased to be able to report that yet again we ran at total capacity having to carry a waiting list. This means 240 different families were impacted. As always, the preparation for these two weeks is huge not only in preparing the daily programme and training the volunteers, but also in writing and updating all the polices and ensuring safeguarding is robust and fit for purpose etc.

It is a very safe and highly organised non-residential camp that met from 8.45am till 5pm every day. We provided hot meals (breakfast and lunch) for the best part of 200 children. The funding for 60 of these children to receive these meals was provided from the government’s HAF initiative. For this we are truly grateful.

Around 80 volunteers gave their time to run the camp under the supervision of PACE’s CEO, Project Manager (Ellen Lockwood) and Camp Leader, Zach Weaver. In total, over the two weeks a massive 4,200 hours plus of voluntary time were worked by our wonderful team of volunteers who were recruited from within the local community. We also run a Junior Leaders’ programme. This is where campers from previous years who have now reached the age of 15 and are now too old to be at the camp volunteer to help. They are placed with experienced leaders and benefit greatly by being a part of the Junior Leaders’ programme. If we had to pay each person the minimum wage per hour for their services, this would equate to much more than £45,000 for the two-week period - a significant figure by anyone’s estimation.

Please note, all volunteers were DBS checked (if old enough,) and those who weren’t would only ever work with a senior leader who had a clear DBS. All volunteers go through an orientation day and a safeguarding course.

All aspects of the 2023 PACE Camp were inspected by officials from the County Council, and we are pleased to report every aspect of the inspection received an ‘Excellent’ rating.

The social impact of the camp included safe affordable childcare that teaches life and social skills and values, social inclusion and support for parents who must work during school summer holidays.

The Junior Leadership Programme contributes significantly in supporting young people to develop their leadership and life skills.

It is worth reporting that this year was particularly challenging for the leaders of the camp where the number of children with special needs was concerned. Of the 240 children in attendance over 65 had, according to their parents’ information sheets, been diagnosed with some kind of special need or as being on the autistic spectrum. This created huge problems for our team. We did bring in professional carers to support us in this, however it was still overwhelming. The issue was of such a magnitude that we will seriously consider changing the structure of the camp moving forward. Our thinking is to hold 2 separate weeks, one week which is full of energy and vibrant and the other which is much quieter and more conducive to those campers with special needs and who cope better with a quieter environment.

Family Work and Baby Springers

Baby Springers is our exciting baby and toddler group. It is one aspect of our programme to support families. Baby Springers meet weekly and up to 40 families each week benefit from this service. Our Family Worker, Tracey Parkinson, a greatly valued member of our team, both initiated and spearheaded the group and she is to be greatly commended for her vision, enthusiasm and energy with this project.

Through the Baby Springer group, we can support parents and carers each week but also signpost them to the other services PACE offer.

PROACTIVE COMMUNITY ENDEAVOURS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 4 -

Other aspects of the family work include marriage enrichment courses, parenting courses, half term family activities like Big Bounce inflatable weeks, Sunday afternoon picnics, walks, strawberry picking, films, etc.

The family work does exactly this - it supports parents and families in numerous ways on a weekly basis.

The PACE Special Needs Programme

Through this programme 80 plus adult individuals with special needs and learning difficulties including their carers are supported each month. Ron and Jo Crumley initiated and head this unique activity and they and their superb team of volunteers have put in an outstanding effort. There are twelve or more volunteers each month who assist in delivering the special needs programme.

The social impact is the creation of a designated safe space with activities that encourage social inclusion for those who are often excluded through no fault of their own and who are often the most vulnerable in society.

Our programme, of course, not only helps those with special needs and learning difficulties but also supports their parents and carers who do such a fantastic and much needed job day in and day out.

The PACE Senior Citizens Programme

Activities for the retired

Through this weekly programme we provide a space and activities for senior citizens. In doing so, we have reduced the ever-growing sense of isolation and loneliness, which is now at crisis level being prevalent within our community. A significant number who attend tell us that is the only time they leave their homes during the week. Our activities also supported seniors where mental health was an issue.

The programme offers friendship, care and support for 85 plus seniors every month.

As well as this, we provided those who attend with their own greatly reduced community shop service to assist them through the cost of living crisis.

We also provided a two-course lunch once a month, as well as arranging several trips to various coffee shops and beauty spots throughout the year. On three occasions we hosted a free, three course seniors’ meal and provided a programme of full entertainment. On each occasion there were over 120 individuals who benefitted who came from within the local community.

In our opinion this work is bound to grow in the future as the biggest demographic in society is fast becoming the retired and elderly.

The PACE Youth Initiative. The Blaze City Project.

2023 saw PACE employing a full time ‘Youth Engagement and Development Lead.’ He joined us in September 2023 and has made a remarkable impact just in the three months to the end of 2023. This included weekly activities and hot meals (750 in the three months) for young people between the ages of 12 and 17. We provided a safe place each week for young people where they were able to connect with their peers enabling them to make new friends as well as discuss relevant issues that apply to young people today and giving them a voice where they can be heard.

A part of this programme is to develop young leaders and enhance their individual social and life skills.

Zach, the Youth Engagement and Development Lead, has built key relationships with Borough Counsellors and has been working on the troubled estates and in the town centre in Loughborough. He has been teaching each week in a number of schools. He also organised an evening festival gig called ‘Energise’ which saw 120 young people gather from the local estates. A well-known national Rap artist performed, and from that event various support groups were set up for young people. The Blaze City Project has seen substantial growth and has been addressing knife crime, anti-social behaviour, mental health issues and substance abuse, designing and producing bespoke literature on each of these issues.

 

 

PROACTIVE COMMUNITY ENDEAVOURS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 5 -

Moving forward, the goal is to move on to other estates in Charnwood, start more small cluster support groups, work ever closer with local Borough Counsellors and to undertake an extensive schools’ tour with a full band. Blaze City is also running a Junior Leadership Training Programme which in 2023 had up to twenty young people engaged with it.

The Special Community Events

Throughout the year we are pleased to report that we were able to host a number of special unique community events. These included Royal Celebration events, Big Bounce events, circus skills, Ukrainian social occasions, comedy and quiz evenings, fun bingo afternoons, and community dinners and shows, pop up cafes, concerts, dance and choir events. We are pleased to report several thousand people from the local community availed themselves of these special events.

The social impact in bringing together of people from different backgrounds, nationalities and cultures creates a forum for greater integration and prevents isolation.

AOK 5000

The first three months of 2023 saw PACE delivering the AOK 5000 project under the leadership of our voluntary but virtually full time Charity Project Manager, Ellen Lockwood. The vision was about practically supporting ordinary families who were caught up with the cost of living and utilities crisis. We raised the funds to give 5,000 households in Charnwood winter hampers. These hampers contained contain both food produce and new winter household and clothing goods such as blankets, hot water bottles, torches, scarves, gloves etc. An individual would receive a hamper worth £60, a couple £80 and for every child in the family an extra £25.

The time scale for the rolling out of this vision was to be 1st December 2022 through to 8th April 2023. The project cost in the region of £160,000 which we raised through personal donations, some small grants, and via a local church who gave a substantial amount of finance as well as gave over their whole modern and superbly kitted out 30,000 sq feet building for us to be able to deliver the project and the building was given free of charge too with New Springs City Church paying all the utility bills. A serious amount of money was raised through local businesses buying into the project.

Over the four months life of the project, we were able to practically support 8,800 different individuals. Up to 90 volunteers a week helped in large or small ways to deliver the project. For the work they carried out they are to be highly commended and we are truly grateful. It was certainly the largest charity community initiative taking place in the whole of Leicestershire in the first quarter of 2023 and was undoubtedly a very effective and successful community initiative.

At the end of the project, we were able to host a big appreciation meal for those who volunteered along with putting on an entertainment show by way of thank you.

The Family Activity Centre

We are pleased to report that New Springs, who own the building that we work in and use, were able to raise enough money to complete the Family Activity Centre (except the foyer area). This enabled us/them to complete and furnish the children’s Ninja Soft Play, a cafe with a kitchen, tables and chairs, and an I-Floor. The Family Activity Centre now houses a Sports Hall, Gym, Food Store, Media Room, Office and Dance Studio and a lift and stairway leading to the Soft Play Area. We have been able to contribute to this project.

Our Wonderful Team of Volunteers

The CEO, the Board and the Charity Manager would like to place on record our deep appreciation for the several hundred volunteers who have given their time over the year to help deliver the many and varied projects and activities that PACE run. The plain truth is we would simply be unable to deliver any of our projects without this dedicated army of volunteers.

PROACTIVE COMMUNITY ENDEAVOURS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 6 -

Those Who Have Funded Us

Financing the ongoing activities of a relatively small charity like PACE is always a constant challenge. It is indeed only right for The Board to give their heartfelt thanks to the many individuals who have donated finance over the year for the ongoing work of the Charity. The Board would also wish to place on record our deep appreciation to the granting bodies and local businesses that gave various pots of money for funding different aspects of our work. We truly appreciate your support in volunteering and providing financial support.

Looking Forward

In Conclusion

I would like to place on record my sincere gratitude to the staff, volunteers, financial contributors and all those involved in delivering the projects and activities. Our Charity Manager, Ellen Lockwood, deserves particular mention as she is totally voluntary and puts in the region of twenty plus hours work every week for the charity.

Financial review

At the end of the financial period the company held net assets of £14,953 comprising unrestricted funds of that sum. The directors are satisfied that sufficient funding will be available in the foreseeable future and accordingly present these financial statements on the going concern basis.

Risk review

 

Significant external risks to income are continually reviewed to ensure that sufficient funds are in place. Internal risks are minimised by the implementation of procedures for authorisation of all transactions to ensure consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

 

Reserves

 

The Directors have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (‘the free reserves’) held by the charity should be between 3 and 6 months of the resources expended, which equates to £30,000 to £60,000 in general funds. At this level, the Board feel that they would be able to continue the current activities of the charity in the event of a significant drop in income.

 

PROACTIVE COMMUNITY ENDEAVOURS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 7 -
Structure, governance and management

The charity is a company limited by guarantee. Its governing document is its memorandum and articles of association and the directors are also trustees of the charity.

The Related party transactions, 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:

Mr E Lockwood
Mr P Weaver
Mr N Weaver
Mrs H Weaver
Mr R Atkinson
Mrs T Parkinson
Mr X Lin
Mrs E Oheneba
(Appointed 15 March 2024)

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

Mr P Weaver
Trustee
25 September 2024
PROACTIVE COMMUNITY ENDEAVOURS
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 DECEMBER 2023
- 8 -

The Related party transactions, who are also the directors of Proactive Community Endeavours 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 Related party transactions 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 Related party transactions 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 Related party transactions 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.

PROACTIVE COMMUNITY ENDEAVOURS
INDEPENDENT EXAMINER'S REPORT
TO THE RELATED PARTY TRANSACTIONS OF PROACTIVE COMMUNITY ENDEAVOURS
- 9 -

I report to the Related party transactions on my examination of the financial statements of Proactive Community Endeavours (the charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the Related party transactions of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Melvin Bailey FCCA DChA
for and on behalf of
Rogers Spencer
Chartered Accountants
Newstead House
Pelham Road
Nottingham
NG5 1AP
Dated: 26 September 2024
PROACTIVE COMMUNITY ENDEAVOURS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
5,462
-
5,462
26,288
7,258
33,546
Charitable activities
4
39,346
64,169
103,515
26,348
54,585
80,933
Total income
44,808
64,169
108,977
52,636
61,843
114,479
Expenditure on:
Charitable activities
5
47,326
70,721
118,047
43,707
53,501
97,208
Net (outgoing)/incoming resources before transfers
(2,518)
(6,552)
(9,070)
8,929
8,342
17,271
Gross transfers between funds
(2,763)
2,763
-
2,753
(2,753)
-
Net (expenditure)/income for the year/
Net movement in funds
(5,281)
(3,789)
(9,070)
11,682
5,589
17,271
Fund balances at 1 January 2023
18,434
5,589
24,023
6,752
-
6,752
Fund balances at 31 December 2023
13,153
1,800
14,953
18,434
5,589
24,023

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.
PROACTIVE COMMUNITY ENDEAVOURS
BALANCE SHEET
AS AT 31 DECEMBER 2023
31 December 2023
- 11 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
10
3,597
3,971
Current assets
Cash at bank and in hand
14,311
25,316
Creditors: amounts falling due within one year
11
(2,955)
(5,264)
Net current assets
11,356
20,052
Total assets less current liabilities
14,953
24,023
Income funds
Restricted funds
12
1,800
5,589
Unrestricted funds
13,153
18,434
14,953
24,023

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 December 2023.

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 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 25 September 2024
Mr P Weaver
Trustee
Company registration number 04664968
PROACTIVE COMMUNITY ENDEAVOURS
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 12 -
1
Accounting policies
Charity information

Proactive Community Endeavours is a private company limited by guarantee incorporated in England and Wales. The registered office is The NSC Arena, 4 Belton Road West Extension, Loughborough, Leics, LE11 5XH.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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, The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Related party transactions have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Related party transactions 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 Related party transactions in furtherance of their charitable objectives.

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.
PROACTIVE COMMUNITY ENDEAVOURS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 13 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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:

Fixtures and fittings
20% 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.

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.

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.

PROACTIVE COMMUNITY ENDEAVOURS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 14 -
Derecognition of financial liabilities

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

1.9
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.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Related party transactions 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.

3
Donations and legacies
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
2023
2022
2022
2022
£
£
£
£
Donations and gifts
5,462
26,288
7,258
33,546
PROACTIVE COMMUNITY ENDEAVOURS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 15 -
4
Charitable activities

Charitable Income

Charitable Income

2023
2022
£
£

Fee Income

3,862
1,973

Fundraising Income

7,885
3,797

Grant Income

91,768
75,163
103,515
80,933
Analysis by fund
Unrestricted funds
39,346
26,348
Restricted funds
64,169
54,585
103,515
80,933
PROACTIVE COMMUNITY ENDEAVOURS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 16 -
5
Charitable activities

Charitable Expenditure

Charitable Expenditure

2023
2022
£
£
Depreciation
1,016
994

Wages and salaries

35,480
26,717

General expenses

4,628
2,638

New Springs UK contributions

-
500

Activities

939
3,499

Food parcels, meals and catering

365
2,712

AOK project costs

30,729
33,009

HAF 22 project costs

4,413
5,192

Shire project costs

5,622
1,700

Advertising, stationery and print

2,630
4,182

Access counselling

5,230
1,257

Rent, rates and utilities

9,510
2,180

HSF Project costs

11,076
8,348
Travel & subsistence
661
1,260
Warm Rooms Project costs
2,675
-
114,974
94,188
Share of governance costs (see note 6)
3,073
3,020
118,047
97,208
Analysis by fund
Unrestricted funds
47,326
43,707
Restricted funds
70,721
53,501
118,047
97,208
6
Governance costs

Governance costs includes payments to the auditors of £3,073 (2022- £3,020) for audit fees.

7
Related Party Transactions

Six of the trustees/directors of the charity are also trustees/directors of Proactive Community Endeavours (PACE) a company that is limited by guarantee and is also a charity.

 

During the year PACE received grants and donations from New Springs UK totalling £25,213 (2022-£17,765) towards payroll,camp and foodbank costs.

 

Within the year PACE paid £2,582 (2022- £1,317) to New Springs UK in respect of print,design and PR costs.

PROACTIVE COMMUNITY ENDEAVOURS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 17 -
8
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
2
2
Employment costs
2023
2022
£
£
Wages and salaries
33,411
24,878
Social security costs
1,667
1,467
Other pension costs
403
372
35,481
26,717
There were no employees whose annual remuneration was more than £60,000.
9
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 Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

10
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 January 2023
8,469
Additions
642
At 31 December 2023
9,111
Depreciation and impairment
At 1 January 2023
4,498
Depreciation charged in the year
1,016
At 31 December 2023
5,514
Carrying amount
At 31 December 2023
3,597
At 31 December 2022
3,971

 

PROACTIVE COMMUNITY ENDEAVOURS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 18 -
11
Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
2,955
5,264
PROACTIVE COMMUNITY ENDEAVOURS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 19 -
12
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
Incoming resources
Resources expended
Transfers
Balance at
1 January 2023
Incoming resources
Resources expended
Transfers
Balance at
31 December 2023
£
£
£
£
£
£
£
£
PACE Camp
694
-
-
694
684
(749)
(629)
-
Shire
13,000
(9,355)
-
3,645
-
(5,622)
1,977
-
AOK Project
22,258
(21,008)
-
1,250
26,665
(27,915)
-
-
HAF
7,945
(5,192)
(2,753)
-
14,500
(14,500)
-
-
HSF
-
-
-
-
14,560
(13,890)
-
670
Barclays Football
500
(500)
-
-
500
(500)
-
-
Charnwood borough council - Community
2,150
(2,150)
-
-
2,500
(2,225)
-
275
Lottery youth
6,300
(6,300)
-
-
3,500
(2,645)
-
855
Charnwood borough council - Warm rooms
8,996
(8,996)
-
-
1,260
(2,675)
1,415
-
61,843
(53,501)
(2,753)
5,589
64,169
(70,721)
2,763
1,800
PROACTIVE COMMUNITY ENDEAVOURS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
12
Restricted funds
(Continued)
- 20 -

PACE Camp

This income is for the children’s camp that we run over a two-week period in the Summer.

 

Shire

This income was for rent and utilities and volunteer expenses for PACE and this was full expended in 2023.

 

AOK Project

This grant has been for use for the foodbank and feeding individuals and families during the fuel/food crisis period,

 

HAF (Holiday activities and food)

This was received for youth work and feeding youth over a 9 week period (£2,000) the rest of the grant was to cover children who came to the PACE camp and included us giving them breakfast and a cooked lunch and providing the activities for them.

 

HSF - Household support fund

This was given for food and essential supplies for individuals, couples and families.

 

Barclays Football

This was to cover football activities at our annual children’s camp.

 

Charnwood Borough Council

This was for community and mental health well-being.

 

Lottery – Youth

This was for our youth programme.

 

Charnwood borough council – warm rooms

This was for proving a warm place for the elderly to come to, where they could feel safe and warm and get a bowl of soup and a sandwich during the particular fuel/food crisis period.

PROACTIVE COMMUNITY ENDEAVOURS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 21 -
13
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 December 2023 are represented by:
Tangible assets
3,597
-
3,597
3,971
-
3,971
Current assets/(liabilities)
11,356
-
11,356
20,052
-
20,052
14,953
-
14,953
24,023
-
24,023
14
Trustees
T Parkinson, who is also key management personnel, received remuneration during the year of £17,112 (2022:£15,590).
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