Our Chief Executive Officer Chris Dungate, who joined us in June 2024, has quickly settled well into the organisation and has brought new ideas and innovative thinking to Community Alliance. Chris has led the development of an exciting new three-year business plan which comes into play from 2025/26 onwards. Both the wider staff team and the trustee board have contributed strongly to the construction of this plan.
Key components of the new business plan include:
A renewed focus on our core geography of Broxbourne and East Herts and the further deepening of the crucial relationships held with Broxbourne Borough Council / East Herts District Council.
The introduction of a new membership scheme.
Enhancing the management of community buildings for the use of local communities and VCSE organisations
Continuing to meet the needs of communities particularly around health & well-being, jobs and skills and financial understanding.
As we worked to draw up our new plan we kept very much in mind some of the more significant macro factors. These include the on-going cost of living crisis which affects so many members of our local communities, upcoming local government reforms and of course the prevailing funding climate which continues to become more and more competitive.
In addition, Community Alliance’s long-term role in supporting seven “Big Local” organisations will come to an end as planned in September 2025. Our learning from operating as the Lead Trusted Organisation across these projects will be invaluable to our offer moving forward. It has helped shape our new membership plans, fostered lasting relationships and helped to upskill our fantastic team.
2024/25 again saw a broad range of highly successful and impactful project delivery. Highlights included: supporting 47 organisations to grow and thrive through our Community Building service, further broadening and extending the range of activity at our high street hubs and delivering a variety of vital health, employment and financial support projects across our operating area.
In terms of financial performance in 2024/25 the charity’s total income was £2,169,023 (constituted of restricted funds totalling £1,990,617 and unrestricted funds totalling £178,406). The final out-turn was a managed deficit of £1,322 in respect of unrestricted funds. A good result.
Our grateful thanks are of course due to all our funders and partners: East Herts District Council, Broxbourne Borough Council, Hertfordshire County Council, Local Trust , Sovereign Network Group, Hertfordshire Community Foundation, Community Help Hertfordshire, Step 2 Skills and many more.
I would like to thank my fellow trustees for their ongoing commitment to the provision of high quality governance trustees crucially give their time and considerable expertise to support, monitor and scrutinise the activities of Community Alliance. I would particularly like to thank Jackie Trundell, who has stepped-down as a co-opted board member. Jackie has made an outstanding contribution to the success of Community Alliance in recent years.
I would also like to thank our talented and passionate staff team who continuously develop new ideas and skills, enabling Community Alliance to support local communities through our local hubs and projects, and also our incredible volunteers, who freely give so much of their time to support so many of our activities.
While there are undoubtedly challenges ahead, not least in terms of external, macro factors, at the heart of our new three-year plan lies trust, collaboration and adaptability. Our clear vision is for Community Alliance to be the first choice for local community support and to be an organisation that continues to achieve meaningful and positive change for our local communities.
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
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)".
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.
The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the Trustees to present a strategic report.
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:
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.
The Trustees' report was approved by the Board of Trustees.
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.
Opinion
We have audited the financial statements of Community Alliance Broxbourne and East Herts (the ‘charity’) for the year ended 31 March 2025 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:
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.
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.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires 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.
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.
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:
considering the nature of the charitable sector, the charity’s control environment and performance,
results of our enquiries of management and representatives of the trustees about their own identification and assessment of irregularities;
any matters we identified having reviewed the charity’s procedures relating to identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and the internal systems established to mitigate risks related to fraud or non-compliance with laws and regulations.
the matters considered by the engagement team, including tax, regarding where fraud might occur in the financial statements and any potential indicators of fraud.
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.
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:
reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations discussed above;
enquiring of management and trustees, concerning actual and potential litigation and claims;
review of minutes of trustees’ meetings;
performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; and
in addressing the risk of fraud through management override of controls, reviewing the appropriateness of journal entries and other adjustments; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
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.
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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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.
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.
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.
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 or grantors 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.
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.
Resources expended are included in the SOFA on an accruals basis inclusive of VAT.
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:
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.
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).
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.
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, 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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
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.
Promotion of charitable purposes in Broxbourne and East Herts
Training and information costs
Direct project costs
Premises costs
Insurance
Office costs
Computer costs
Repairs and maintenance
Travel and subsistence costs
General expenses
Professional costs
Bank charges
Governance costs
Included in project costs are training costs funded by restricted funds totalling £1,617.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
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.
Impairment tests have been carried out where appropriate and the following impairment losses have been recognised in profit or loss:
Transfers represent fund transfers from unrestricted funds to restricted funds.
Deferred income is included in the financial statements as follows:
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
Big Local is part of a wider initiative run by 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, 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. A separate Big Local Close Out fund has been created to fund the close out of the various Big Local projects in financial year 2025/26.
Foodbanks represents a series of grants from Public Health England to fund foodbank provision in East Hertfordshire.
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.
Fuel poverty is a project working with East Hertfordshire District Council to provide grants to local residents that are referred to us as requiring financial support to meet rising fuel costs.
The charity provides support and administration to Broxbourne Big Local, Lowewood Museum and Southern Maltings.
Waltham Cross Allotment is a Community Allotment project linked to the Healthy Hub based in Waltham Cross.
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.
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.
East Herts Healthy Hub is a project working in partnership with East Herts Council, supported by Hertfordshire Community Foundation and Barclays Bank.
East Herts Asset Mapping System is a project funded by East Hertfordshire District Council to obtain a clear picture of the cultural and artistic offer across East Herts. The information gathered with be used to develop new ways of supporting the arts and encouraging residents' involvement.
Road to Employment is a project working in partnership with Hertfordshire County Council's Step 2 Skills and funded from the UK Shared Prosperity Fund. The project aims to offer residents in the districts of Broxbourne and Welwyn & Hatfield a mentor to provide free 1:1 tailored support to help overcome any barriers to work.
East Herts Arts is funding to facilitate the planning and delivery of an Arts initiative.
Other are miscellaneous smaller restricted funds.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
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.
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 2029 and the annual rent is increasing incrementally from £20,000 in 2024/27 to £22,000 in 2027/29.
The charity has an operating lease commitment in respect of the Waltham Cross Community Skills Hub premises at 59 High Street, Waltham Cross. The lease is due to expire on 27 September 2030, the rent is at a cost of £16,320 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 2025, the rent is at a cost of £25,000 per annum (no VAT).
There were no disclosable related party transactions during the year (2024 - none).
The charity had no material debt during the year.