COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Company limited by guarantee

Company Registration Number:
12668158 (England and Wales)

Unaudited statutory accounts for the year ended 30 June 2024

Period of accounts

Start date: 1 July 2023

End date: 30 June 2024

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Contents of the Financial Statements

for the Period Ended 30 June 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Directors' report period ended 30 June 2024

The directors present their report with the financial statements of the company for the period ended 30 June 2024

Principal activities of the company

The principal activity of the company during the period was that of community support company and operator of local community centre. The company collected donations and grants to provide support to the local community and includes the running of events and an annual festival.



Directors

The director shown below has held office during the whole of the period from
1 July 2023 to 30 June 2024

Peter Dutch


The director shown below has held office during the period of
12 June 2024 to 30 June 2024

Alisha Joseph


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
28 March 2025

And signed on behalf of the board by:
Name: Peter Dutch
Status: Director

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Profit And Loss Account

for the Period Ended 30 June 2024

2024 2023


£

£
Turnover: 380,278 210,965
Cost of sales: ( 271,833 ) ( 156,292 )
Gross profit(or loss): 108,445 54,673
Administrative expenses: ( 97,103 ) ( 61,775 )
Other operating income: 11,900 0
Operating profit(or loss): 23,242 (7,102)
Interest receivable and similar income: 0 0
Interest payable and similar charges: ( 1 ) 0
Profit(or loss) before tax: 23,241 (7,102)
Tax: 820 1,220
Profit(or loss) for the financial year: 24,061 (5,882)

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Balance sheet

As at 30 June 2024

Notes 2024 2023


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 31,028 26,471
Investments:   0 0
Total fixed assets: 31,028 26,471
Current assets
Stocks:   0 0
Debtors: 4 36,646 23,321
Cash at bank and in hand: 13,638 24,172
Investments:   0 0
Total current assets: 50,284 47,493
Creditors: amounts falling due within one year: 5 ( 49,616 ) ( 66,329 )
Net current assets (liabilities): 668 (18,836)
Total assets less current liabilities: 31,696 7,635
Total net assets (liabilities): 31,696 7,635
Members' funds
Profit and loss account: 31,696 7,635
Total members' funds: 31,696 7,635

The notes form part of these financial statements

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Balance sheet statements

For the year ending 30 June 2024 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 28 March 2025
and signed on behalf of the board by:

Name: Peter Dutch
Status: Director

The notes form part of these financial statements

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    General income and expenses are included in the financial statements as they become receivable or due. Income and expenses in respect of the festival are deferred to the financial statements in which the festival takes place. Expenses include VAT where applicable as the company is partially exempt.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are initially measured at cost and ubsequently 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: Plant and equipment 25% on written down value Fixtures and fittings 25% on written down value Motor vehicles 25% on written down value 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 credited or charged to surplus or deficit.

    Other accounting policies

    Impairment of fixed assets At each reporting period end date, the company 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). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. 1.5 Cash and cash equivalents Cash and cash equivalents are basic financial assets and 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. 1.6 Financial instruments The company 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 company's balance sheet when the company 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 asset 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. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 business 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. 1.7 Taxation The tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date. Deferred tax Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority. The tax expense represents the sum of the tax currently payable and deferred tax. 1.8 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.9 Leases Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Notes to the Financial Statements

for the Period Ended 30 June 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 8 2

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Notes to the Financial Statements

for the Period Ended 30 June 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 July 2023 1,881 27,832 29,713
Additions 279 13,393 13,672
Disposals ( 4,200 ) ( 4,200 )
Revaluations
Transfers
At 30 June 2024 2,160 37,025 39,185
Depreciation
At 1 July 2023 17 3,225 3,242
Charge for year 102 7,536 7,638
On disposals ( 2,723 ) ( 2,723 )
Other adjustments
At 30 June 2024 119 8,038 8,157
Net book value
At 30 June 2024 2,041 28,987 31,028
At 30 June 2023 1,864 24,607 26,471

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Notes to the Financial Statements

for the Period Ended 30 June 2024

4. Debtors

2024 2023
£ £
Trade debtors 1,390 3,622
Other debtors 35,256 19,699
Total 36,646 23,321

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Notes to the Financial Statements

for the Period Ended 30 June 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Trade creditors 26,026 31,506
Taxation and social security 1,081 1,439
Other creditors 22,509 33,384
Total 49,616 66,329

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Notes to the Financial Statements

for the Period Ended 30 June 2024

6. Loans to directors

Name of director receiving advance or credit:
Description of the transaction:
Director loan
£
Balance at 30 June 2023 54
Advances or credits made: 35
Advances or credits repaid: 54
Balance at 30 June 2024 35

COMMUNITY INTEREST ANNUAL REPORT

COLCHESTER ANTI LOO ROLL BRIGADE C.I.C.

Company Number: 12668158 (England and Wales)

Year Ending: 30 June 2024

Company activities and impact

The primary purpose of our organisation is to help local people in need. We achieve this by providing support to local charities and support agencies, taking referrals from social services, adult social care, the police, health visitors, and local domestic abuse teams. The work can vary from helping families flee domestic abuse and leaving refuge with the necessary furniture and tools to start again, to assisting families affected by poverty with fuel and food, to supporting people in leaving the hospital and undertaking DIY SOS projects for disabled and SEN children. We also operate a local community centre on behalf of the local council. We utilise our facilities to offer respite for individuals with autism and special educational needs (SEN), as well as home-educated sports and social groups and sports and social activities for adults with additional needs. Additionally, we provide autism signposting and Personal Improvement Plans (PIP) workshops. We also offer free therapy to local children in 3 main areas: speech and language therapy, paediatric physiotherapy, and counselling for children who've suffered traumatic experiences to reduce horrendous waiting lists and get support to children who can't access help due to financial reasons.

Consultation with stakeholders

We have a committee of independent local people with skill sets in the areas we affect to provide oversight of the organisation. The committee meets regularly to discuss and approve large projects, expenditures, and the organisation's general direction.

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £26,000. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
28 March 2025

And signed on behalf of the board by:
Name: Peter Dutch
Status: Director