Connecting Communities in Berkshire Ltd - Charities report - 19.2

REGISTERED COMPANY NUMBER: 03212736 (England and Wales)

REGISTERED CHARITY NUMBER: 1056367

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2019

for

Connecting Communities in Berkshire Ltd

Connecting Communities in Berkshire Ltd

Contents of the Financial Statements

for the Year Ended 31 March 2019

Page

Report of the Trustees

1 to 5

Statement of Trustees Responsibilities

6

Independent Examiner's Report

7

Statement of Financial Activities

8

Balance Sheet

9 to 10

Notes to the Financial Statements

11 to 17

Connecting Communities in Berkshire Ltd

Report of the Trustees

for the Year Ended 31 March 2019

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with

the financial statements of the charity for the year ended 31 March 2019. The trustees have adopted the provisions of the

Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' SORP FRSSE

The Community Council for Berkshire (CCB) is an independent charity enabling communities in Berkshire to thrive. We

do this in partnership with government, local authorities, other voluntary sector organisations and the private sector.

CCB delivers a wide range of projects that have a positive and long-lasting impact on our communities.

CCB has been working as a not-for-profit community development agency across Berkshire for over 46 years, originally

founded in 1973. Every member of the CCB team is knowledgeable and experienced in finding solutions that best meet

the needs of communities. We develop partnerships that foster good communications, which in turn build engagement

and can deliver strong sustainable futures.

In November 2018, CCB's membership passed a resolution to change the name of the charity from Community Council

for Berkshire to Connecting Communities in Berkshire. The new name better reflects what the charity does and sets it

apart from the public sector, a common misconception.

Our core mission is to inspire communities in Berkshire to thrive. We do this by providing information, advice, support

and training to individuals, groups and other organisations. We work as enablers, raising money locally and nationally to

deliver projects that have positive, long-lasting effects.

Our vision is for all communities in Berkshire to be strong, sustainable and able to take control of their own futures.

Values & Aims:

- Integrity: honesty, fairness, respect and trustworthiness in all that we do

- People: we respect the individual rights and dignity of all people. We value the skills and experience our staff bring to

their work and seek to develop the best in others

- Safety, health and the environment: we pledge to protect our environment and the health & safety of employees and

the communities within which we operate

- Partnerships: we are committed to maintaining positive relationships with our partners, funders and beneficiaries

- Progress: we challenge ourselves to continually improve

- Knowledge: we do what we can to share our knowledge and learn from others

- Volunteering: we encourage people to find ways of giving their time for the benefit of others

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objects (the Objects) are to promote any charitable purpose for the benefit of the communities in Berkshire

and in particular, but not exclusively:

- Community capacity building in urban and rural communities to ensure equality and diversity of opportunities and

sustainable regeneration;

- Information, advice, support, training and personal development for the benefit of individuals and organisations

within the voluntary and community sector;

- Information, advice, support and training for the benefit of communities, village and community buildings, community

groups and individuals within the public and voluntary sectors;

- Information, advice, support, training and the advancement of education for the benefit of disadvantaged groups and

individuals, elderly people, and young people.

These Objects were approved at the Annual General Meeting on 14 July 2009 and there have been no subsequent

changes to them.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

In common with the previous years, CCB planned and delivered a series of projects and services that contribute to

achieving the charitable purposes described in our Objects. These we see as the core activities of our function of being a

Rural Community Council that is part of the Action with Communities in Rural England (ACRE) Network

(www.acre.org.uk) and are summarised as:

- Supporting the management committees of village halls and other community buildings

- Delivering informal adult learning that supports people to develop the skills they need to actively contribute to

improving the quality of life in their communities

- Strategic influencing, intelligence-gathering and community support activities in the rural arena

In addition to the above core activities, CCB delivered other projects that further contribute to the achievement of the

Objects of the charity. These are summarised as:

- Advice and guidance to tackle fuel poverty

- The CCB Oil Club: bulk-buying fuel oil for people off the mains gas grid

- Other general information, advice, guidance and capacity-building at a community level that supports and develops

social capital and improves the quality of life for communities in Berkshire

Trustees of the Charity have had due regard to the Charity Commission's guidance on public benefit and are content that

decisions made by them comply with these requirements. Further information on the work of the charity during the year

can be found in the CCB Annual Review 2018-2019 document.

Fundraising activities

From a service delivery perspective, CCB had a very good year. All of our achievements are detailed in our Annual

Review document, available separately. In summary:

- Our fuel poverty advice work supported 405 families and 33 front-line workers to address the very real impacts of high

energy costs. Families are £25,760 better of as a result of claiming benefits they are entitled to but were unaware of.

- 205 adults gained new skills that will better enable them to make a difference to their communities.

- 102 members of the CCB Oil Club saved over £8,664 on heating their homes

- 60 village halls and other community buildings received expert help in ensuring that they are well run and comply with

all relevant legislation

FINANCIAL REVIEW

Reserves policy

The trustees have set aside a designated Contingency fund of £25,000. This figure is based on calculated potential

liabilities and is held for use at the trustees' discretion to cover expenditure arising in the event of the need for a full or

partial run down of the charity.

In addition our target level of reserve funds is 3 to 6 months running costs, currently £24,000- £48,000. This level of

reserves is considered necessary to ensure long-term sustainability and to smooth our cash-flow through the uncertain

timing of grant funding.

.

Current level of funds

Our current forecast shows that the reserves level, including the Contingency fund, in March 2020 will be £31,000, and

trustees together with the Chief Officer and his operational team have prepared a plan to identify and open new income

streams and improve this level of funding.

Funds

The overall deficit for the year as shown on the statement of financial activities was £20,804 (2018: £16,050).

The net deficit for the year on unrestricted funds (representing core activities) amounted to £20,803 (2018: £16,279).

The balance carried forward (unrestricted) at 31 March 2019 was £45,654 (2018: £66,227).

The net deficit for the year on restricted funds amounted to £1 (2018: £0).

The balance carried forward (restricted) at 31 March 2019 was £0 (2018: £2,220).

The notes to the financial statements summarise the year's movements on each fund. Restricted funds relate principally

to specifically funded projects for which income and expenditure balance over the period of their operation. However,

receipts and payments are not always in step in the short term and balances held at any given date can vary.

At the Board meeting held on 7th March 2018, the budget was approved for the 2018-2019 year. The budget projected

an end-of-year deficit of £24k on a turnover of £88k. In common with previous years, not all budgeted income was

secured at the start of the year and plans for business development contained new potential income not included within

the budget.

Regular financial reviews by the Board of Trustees and the use of a set of key financial tools, described below, enabled

costs during the year to be carefully controlled. The original budget for the year projected costs of £112k, but service

delivery cost increases pushed this figure to £115k.

In common with the previous year, we were unable to make up all of the projected deficit. The figures will show that

additional income of £6k left us with a year-end deficit of £20.8k, an improvement of £3.2k. Having built up free

reserves in previous years for just such an eventuality, this deficit does not pose a particular problem, but does reduce

our reserves that will protect us from future deficits.

The key tools used by the Charity to maintain tight financial controls are:

1. The Budget: broken down into central core costs and costs for each key project or service

2. Cash-flow analysis: showing all income and expenditure, with a projected cash-in-hand figure and required

contingency reserve figure on a monthly basis

3. Terminal Contingency calculator: showing the total staff redundancy cost, combined with the total costs of all existing

leases and contracts, analysed on a monthly basis

4. Business Plan, detailing all activity required to secure budgeted income and new income.

These tools are regularly updated and reviewed by the Board at every Board meeting.

FUTURE PLANS

CCB is an independent charity and as such, our immediate future depends on the sustainability of the current work

programme and securing other, local opportunities to improve and expand the services we provide to communities in

Berkshire.

Our function as a Rural Community Council as part of the wider ACRE Network, however, rests on ACRE's continued

sustainability. The ACRE Network of Rural Community Councils has come a long way over the last year. Two

conferences bring the Network together each year allowing collaboration to develop new work, new partnerships and

new ways of working together. By collaborating more effectively, the Network will be as strong as its strongest

members, not the weakest.

This year was the third of a 4-year funded agreement between ACRE and Defra, providing essential resources to enable

the Network to continue to provide strategic support to rural communities, share learning on sustainable funding models

and provide access to local intelligence. This agreement highlights the unique nature of the Network and Defra's

commitment to supporting us to support our end beneficiaries.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a charitable company limited by guarantee, incorporated on 16 June 1996 and registered as a charity on

25 June 1996. The company was established under a Memorandum of Association which established the objects and

powers of the charitable company and is governed under its Articles of Association. In the event of the company being

wound up members are required to contribute an amount not exceeding £10.

Organisational structure

The affairs of the Community Council for Berkshire are controlled by a Board of Trustees. Board members are either

elected or co-opted in accordance with the Articles of Association. The Board of Trustees meets quarterly.

The Community Council for Berkshire is a membership organization that is open to membership from individuals and

organizations across the county that are sympathetic to its aims and objectives. Trustees are drawn from the membership,

and are invaluable in ensuring that the organization continues to deliver its mission effectively through understanding of

the changing needs, policy framework and funding streams.

Induction and training of new trustees

CCB uses a skills matrix to record Trustee's skills and competencies against 60 different criteria. Recruitment activity is

tailored depending on existing Trustee's skills and competencies to ensure gaps in skills can be filled by new Trustees.

As Trustees approach their retirement date, analysis through the skills matrix enables the organisation to identify skills

that will be required once they stand down.

New Trustees are assisted in familiarising themselves with the charity and the context within which it operates through a

thorough induction process, which covers:

- The obligations of Trustees

- The main documents which set out the operational framework for the charity including the Memorandum and Articles

of Association.

- Resourcing and the current financial position as set out in the latest published accounts.

- Future plans and objectives.

Risk management

The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to

mitigate exposure to the major risks. Where appropriate, systems or procedures have been established to mitigate the

risks the charity faces. Significant external risks to funding have led to the development of a strategic plan which allows

for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures

for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of

staff, volunteers, clients and visitors to the offices. These procedures are periodically reviewed to ensure that they

continue to meet the needs of the charity. Major financial risks that have been identified and quantified are detailed in

the notes to the accounts.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03212736 (England and Wales)

Registered Charity number

1056367

Registered office

Unit 11 Diddenham Business Park

Diddenham Court, Lambwood Hill

Grazeley

Reading

Berkshire

RG7 1JQ

Trustees

P N Sampson

Consultant

Mrs M Platts

Mrs S Charlesworth

Consultant

- resigned 30.6.18

R Godbold

Retired

B E Lyon

Retired

R Vaishampayan

Marketing Operations Manager

P Thorn

Retired College Principal

The Directors of the company are also charity Trustees for the purposes of charity law. Under the requirements of the

Memorandum and Articles of Association the members of the Board of Trustees are elected to serve for a period of

three years after which they must be re-elected at the next Annual General Meeting.

Company Secretary

T Parry

Independent examiner

David Edmonds

FCMA

EDMONDS ACCOUNTANCY LIMITED

Unit 11, Diddenham Bus Park,

Diddenham Court

Grazeley,

READING

Berkshire

RG7 1JQ

Accountants

Edmonds Accountancy Ltd

Unit 11 Diddenham Business Park

Diddenham Court

Grazeley

Reading

Berkshire

RG7 1JQ

Approved by order of the board of trustees on 30 November 2019 and signed on its behalf by:

T Parry - Secretary

Connecting Communities in Berkshire Ltd

Statement of Trustees Responsibilities

for the Year Ended 31 March 2019

Independent Examiner's Report to the Trustees of

Connecting Communities in Berkshire Ltd

Independent examiner's report to the trustees of Connecting Communities in Berkshire Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2019.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for

the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried

out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the

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:

1.

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

2.

the accounts do not accord with those records; or

3.

the accounts 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 accounts 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 accounts to be reached

David Edmonds

FCMA

EDMONDS ACCOUNTANCY LIMITED

Unit 11, Diddenham Bus Park,

Diddenham Court

Grazeley,

READING

Berkshire

RG7 1JQ

Date: .............................................

Connecting Communities in Berkshire Ltd

Statement of Financial Activities

for the Year Ended 31 March 2019

31.3.19

31.3.18

Unrestricted fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

(1

)

-

(1

)

-

Charitable activities

Government Agencies

-

37,890

37,890

40,940

Local Authorities

8,130

11,980

20,110

18,510

Corporate and other agencies

1,413

26,182

27,595

29,811

Sales and subscriptions

1,860

6,803

8,663

8,946

Total

11,402

82,855

94,257

98,207

EXPENDITURE ON

Charitable activities

Activities undertaken directly

32,205

82,856

115,061

85,813

Support costs

-

-

-

28,444

Total

32,205

82,856

115,061

114,257

NET INCOME/(EXPENDITURE)

(20,803

)

(1

)

(20,804

)

(16,050

)

RECONCILIATION OF FUNDS

Total funds brought forward

66,457

-

66,457

82,505

TOTAL FUNDS CARRIED FORWARD

45,654

(1

)

45,653

66,455

Surplus and Deficit Account 968

Posting discrepancies were found in the reserve accounts listed below. This is because the brought forward postings in

the current year are not equal to the figures carried forward by IRIS at the end of last year. Please check your postings in

the brought forward account for the surplus and deficit account 968.

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

Brought forward - 968/1

66,457

-

66,457

Carried forward

64,236

2,219

66,455

Difference

(2,221

)

2,219

(2

)

Post to relevant accounts (see ICHA chart of accounts for further details)

Connecting Communities in Berkshire Ltd

Balance Sheet

At 31 March 2019

31.3.19

31.3.18

Unrestricted fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

718

-

718

1,193

Investments

7

1,000

-

1,000

1,000

1,718

-

1,718

2,193

CURRENT ASSETS

Debtors

8

5,641

4,535

10,176

13,464

Cash at bank

63,658

-

63,658

56,890

69,299

4,535

73,834

70,354

CREDITORS

Amounts falling due within one year

9

(25,364

)

(4,535

)

(29,899

)

(6,092

)

NET CURRENT ASSETS

43,935

-

43,935

64,262

TOTAL ASSETS LESS CURRENT LIABILITIES

45,653

-

45,653

66,455

NET ASSETS

45,653

-

45,653

66,455

FUNDS

10

Unrestricted funds

45,653

64,236

Restricted funds

-

2,219

TOTAL FUNDS

45,653

66,455

The charitable company is entitled to exemption from audit under

Section 477 of the Companies Act 2006 for the year ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended

31 March 2019 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)

ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies

subject to the small companies regime.

The financial statements were approved by the Board of Trustees on 30 November 2019 and were signed on its behalf by:

R Vaishampayan -Trustee

Connecting Communities in Berkshire Ltd

Notes to the Financial Statements

for the Year Ended 31 March 2019

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been

prepared in accordance with the Charities SORP (FRS 102) '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 2015)',

Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of

Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost

convention with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it

is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the

charity to that expenditure, 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 accounted for on an accruals basis and has

been classified under headings that aggregate all cost related to the category. Where costs cannot be directly

attributed to particular headings they have been allocated to activities on a basis consistent with the use of

resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Fixtures and fittings

- 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions

arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable

company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.19

31.3.18

£

£

Depreciation - owned assets

475

191

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2019 nor for the year ended

31 March 2018.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2019 nor for the year ended 31 March 2018.

4.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.19

31.3.18

Chief Operating Officer

1

1

Administration

1

1

Projects

2

2

4

4

No employees received emoluments in excess of £60,000.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted fund

Restricted fund

Total funds

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Government Agencies

-

40,940

40,940

Local Authorities

8,980

9,530

18,510

Corporate and other agencies

5,220

24,591

29,811

Sales and subscriptions

1,783

7,163

8,946

Total

15,983

82,224

98,207

EXPENDITURE ON

Charitable activities

Activities undertaken directly

5,329

80,484

85,813

Support costs

26,704

1,740

28,444

Total

32,033

82,224

114,257

NET INCOME/(EXPENDITURE)

(16,050

)

-

(16,050

)

RECONCILIATION OF FUNDS

Total funds brought forward

80,286

2,219

82,505

TOTAL FUNDS CARRIED FORWARD

64,236

2,219

66,455

6.	TANGIBLE FIXED ASSETS

Fixtures and fittings

£

COST

At 1 April 2018 and 31 March 2019

8,387

DEPRECIATION

At 1 April 2018

7,194

Charge for year

475

At 31 March 2019

7,669

NET BOOK VALUE

At 31 March 2019

718

At 31 March 2018

1,193

Tangible assets are held at Nil value

7.	FIXED ASSET INVESTMENTS

Shares in group undertakings

£

MARKET VALUE

At 1 April 2018 and 31 March 2019

1,000

NET BOOK VALUE

At 31 March 2019

1,000

At 31 March 2018

1,000

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

IKU Services Limited

Nature of business: Dormant

%

Class of share:

holding

Ordinary

100

31.3.19

31.3.18

£

£

Aggregate capital and reserves

1,000

1,000

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.19

31.3.18

£

£

Trade debtors

1,035

3,903

Other debtors

6,914

7,480

VAT

632

-

Prepayments and accrued income

1,595

2,081

10,176

13,464

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.19

31.3.18

£

£

Trade creditors

1,316

1,527

Amounts owed to group undertakings

1,000

1,000

VAT

-

65

Other creditors

-

-

Deferred government grants

27,583

3,500

29,899

6,092

10.	MOVEMENT IN FUNDS

At 1.4.18

Net movement in funds

At 31.3.19

£

£

£

Unrestricted funds

General fund

66,457

(20,804

)

45,653

TOTAL FUNDS

66,457

(20,804

)

45,653

Net movement in funds, included in the above are as follows:

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

11,401

(32,205

)

(20,804

)

Restricted funds

Restricted

82,856

(82,856

)

-

TOTAL FUNDS

94,257

(115,061

)

(20,804

)