COMMUNITY COUNCIL FOR BERKSHIRE - Charities report - 18.1

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 2018

for

COMMUNITY COUNCIL FOR BERKSHIRE

COMMUNITY COUNCIL FOR BERKSHIRE

Contents of the Financial Statements

for the Year Ended 31 March 2018

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 16

COMMUNITY COUNCIL FOR BERKSHIRE

Report of the Trustees

for the Year Ended 31 March 2018

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 2018. The trustees have adopted the

provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in

March 2005.

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 44 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.

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.

Grantmaking

During the year the charity made grants to external organisations, as detailed in the notes to the accounts, of £Nil

(2017: £5,590).

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

- Evidencing the need for affordable housing and facilitating the development of rural exception sites

- 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 2017-2018 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 469 families and 55 front-line workers to address the very real impacts of

high energy costs. Families are £25,060 better of as a result of claiming benefits they are entitled to but were unaware

of.

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

- 116 members of the CCB Oil Club saved over £11,146 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 reserves policy as set out in the Business Plan and agreed by the Trustees is to hold free reserves of between 3 and

6 month's operating costs. At the end of the year, our free reserves (General) fund stood at £31.5k, or just over 3

month's operating costs. The charity also holds a Terminal Contingency reserve, which would facilitate an orderly

wind-up of the charity's affairs should it no longer be a going concern. At 31st March 2018, this fund stood at £32.7k.

Funds

The overall deficit for the year as shown on the statement of financial activities was £16,050 (2017:

£1,835 surplus).

The net deficit for the year on unrestricted funds (representing core activities) amounted to £16,050 (2017:

£4,103 surplus ).

The balance carried forward (unrestricted) at 31 March 2018 was £66,456 (2017: £80,286).

The net deficit for the year on restricted funds amounted to £0 (2017: £2,268).

The balance carried forward (restricted) at 31 March 2018 was £2,220 (2017: £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 23rd March 2017, the budget was approved for the 2017-2018 year. The budget

projected an end-of-year deficit of £23.8k on a turnover of £92.1k. 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 £116k, but during

the year savings were made totalling £2k.

Unlike in previous years, we were unable to make up all of the projected deficit. The figures will show that additional

income of £6.1k left us with a year-end deficit of £16k. 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 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 second 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.

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

Principal address

Wyvols Court

Basingstoke Road

Swallowfield

Reading

Berkshire

RG7 1WY

Trustees

G G Annetts

Retired

- resigned 7.3.18

D M Coppinger

Retired

- resigned 19.10.17

P N Sampson

Consultant

Mrs M Platts

- appointed 8.6.17

Mrs S Charlesworth

Consultant

L Spillar

Business Systems Analyst

- resigned 28.6.17

R Godbold

Retired

- appointed 13.12.17

B E Lyon

Retired

- appointed 7.3.18

R Vaishampayan

Marketing Operations Manager

- appointed 7.3.18

P Thorn

Retired College Principal

- appointed 7.3.18

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 12 September 2018 and signed on its behalf by:

T Parry - Secretary

COMMUNITY COUNCIL FOR BERKSHIRE

Statement of Trustees Responsibilities

for the Year Ended 31 March 2018

The trustees (who are also the directors of the Community Council for Berkshire for the purposes of company law) are

responsible for preparing the Report of the Trustees 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 charitable company and of the incoming resources and application of resources,

including the income and expenditure, of the charitable company for that period. In preparing those financial

statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charity SORP;

- make judgements and estimates that are reasonable and prudent;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable

company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any

time the financial position of the charitable company and to enable them to ensure that the financial statements

comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company

and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

- there is no relevant audit information of which the charitable company's auditors are unaware; and

- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit

information and to establish that the auditors are aware of that information.

Independent Examiner's Report to the Trustees of

COMMUNITY COUNCIL FOR BERKSHIRE

Independent examiner's report to the trustees of COMMUNITY COUNCIL FOR BERKSHIRE ('the

Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2018.

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

19 September 2018

COMMUNITY COUNCIL FOR BERKSHIRE

Statement of Financial Activities

for the Year Ended 31 March 2018

31.3.18

31.3.17

Unrestricted fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Government Agencies

-

40,940

40,940

48,990

Local Authorities

-

-

-

23,605

Corporate and other agencies

14,200

34,121

48,321

85,307

Sales and subscriptions

1,783

7,163

8,946

17,157

Total

15,983

82,224

98,207

175,059

EXPENDITURE ON

Charitable activities

Grant funding of activities

-

-

-

5,590

Activities undertaken directly

5,329

80,484

85,813

134,947

Support costs

26,704

1,740

28,444

32,688

Total

32,033

82,224

114,257

173,225

NET INCOME/(EXPENDITURE)

(16,050

)

-

(16,050

)

1,834

RECONCILIATION OF FUNDS

Total funds brought forward

80,286

2,219

82,505

80,671

TOTAL FUNDS CARRIED FORWARD

64,236

2,219

66,455

82,505

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

COMMUNITY COUNCIL FOR BERKSHIRE

Balance Sheet

At 31 March 2018

31.3.18

31.3.17

Unrestricted fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

1,193

-

1,193

163

Investments

7

1,000

-

1,000

1,000

2,193

-

2,193

1,163

CURRENT ASSETS

Debtors

8

7,361

6,103

13,464

14,696

Cash at bank

56,890

-

56,890

76,917

64,251

6,103

70,354

91,613

CREDITORS

Amounts falling due within one year

9

(2,208

)

(3,884

)

(6,092

)

(10,271

)

NET CURRENT ASSETS

62,043

2,219

64,262

81,342

TOTAL ASSETS LESS CURRENT LIABILITIES

64,236

2,219

66,455

82,505

NET ASSETS

64,236

2,219

66,455

82,505

FUNDS

10

Unrestricted funds

64,236

80,286

Restricted funds

2,219

2,219

TOTAL FUNDS

66,455

82,505

The charitable company is entitled to exemption from audit under

Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

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

31 March 2018 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

special provisions of Part 15 of the Companies Act 2006 relating to

charitable small companies.

The financial statements were approved by the Board of Trustees on 12 September 2018 and were signed on its behalf by:

R Vaishampayan -Trustee

COMMUNITY COUNCIL FOR BERKSHIRE

Notes to the Financial Statements

for the Year Ended 31 March 2018

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment

but not accrued as expenditure.

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):

31.3.18

31.3.17

£

£

Depreciation - owned assets

191

54

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2018 nor for the year

ended 31 March 2017.

Trustees' expenses

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

31 March 2017.

4.	STAFF COSTS

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

31.3.18

31.3.17

Chief Operating Officer

1

1

Administration

1

1

Projects

2

5

4

7

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

-

48,990

48,990

Local Authorities

8,030

15,575

23,605

Corporate and other agencies

7,352

77,955

85,307

Sales and subscriptions

2,047

15,110

17,157

Total

17,429

157,630

175,059

EXPENDITURE ON

Charitable activities

Grant funding of activities

-

5,590

5,590

Activities undertaken directly

(15,740

)

150,687

134,947

Support costs

29,066

3,622

32,688

Total

13,326

159,899

173,225

NET INCOME/(EXPENDITURE)

4,103

(2,269

)

1,834

RECONCILIATION OF FUNDS

Total funds brought forward

76,183

4,488

80,671

TOTAL FUNDS CARRIED FORWARD

80,286

2,219

82,505

6.	TANGIBLE FIXED ASSETS

Fixtures and fittings

£

COST

At 1 April 2017

7,166

Additions

1,221

At 31 March 2018

8,387

DEPRECIATION

At 1 April 2017

7,003

Charge for year

191

At 31 March 2018

7,194

NET BOOK VALUE

At 31 March 2018

1,193

At 31 March 2017

163

Tangible assets are held at Nil value

7.	FIXED ASSET INVESTMENTS

Shares in group undertakings

£

MARKET VALUE

At 1 April 2017 and 31 March 2018

1,000

NET BOOK VALUE

At 31 March 2018

1,000

At 31 March 2017

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

31.3.18

31.3.17

£

£

Aggregate capital and reserves

1,000

1,000

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Trade debtors

3,903

8,467

Other debtors

7,480

5,159

VAT

-

23

Prepayments and accrued income

2,081

1,047

13,464

14,696

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Trade creditors

1,527

1,879

Amounts owed to group undertakings

1,000

1,000

VAT

65

1,386

Deferred government grants

3,500

6,006

6,092

10,271

10.	MOVEMENT IN FUNDS

At 1.4.17

Net movement in funds

At 31.3.18

£

£

£

Unrestricted funds

General fund

80,286

(16,050

)

64,236

Restricted funds

Restricted

2,219

-

2,219

TOTAL FUNDS

82,505

(16,050

)

66,455

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

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

15,983

(32,033

)

(16,050

)

Restricted funds

Restricted

82,224

(82,224

)

-

TOTAL FUNDS

98,207

(114,257

)

(16,050

)

Comparatives for movement in funds

At 1.4.16

Net movement in funds

At 31.3.17

£

£

£

Unrestricted Funds

General fund

76,183

4,103

80,286

Restricted Funds

Restricted

4,488

(2,269

)

2,219

TOTAL FUNDS

80,671

1,834

82,505

Comparative net movement in funds, included in the above are as follows:

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

17,429

(13,326

)

4,103

Restricted funds

Restricted

157,630

(159,899

)

(2,269

)

TOTAL FUNDS

175,059

(173,225

)

1,834

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2018.