Action in rural Sussex Sussex Rural Communlty Council (Limited by Guarantee) Company number 02907172 tharity number 1035401 Report and Financial Statements for the year ended 31" March 2025 TC Group One Bell Lane. Lewes East Sussex BN7 IIU Sussex Rural Community Council (Limited by Guarantee) Contents Page Trustees, report Aciditors. Repnrt 9-13 Statement of Financial Activities 14-16 Balance Sheet 17-18 Cash Flow Statement 19 Notes to Financial Statements 20-30 Sussex Rural Community Council (Limited by Guarnntee) Tru5tees' Report for year to 31" March 2025 l. Introduction The trustees, who are also directors of the charity for the purposes of the Companies Act 2￿16, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 1021. 2. Charitable objects The charitws objetts are to promote any charitable purposes for the benefit of the community of the counties of East and West Sussex- in particularto promote and organise partnership working to achieve the advancement of education, the protection of health. relief of poverty. distress and sickness, by bringing together representatives of the statutory authorities, voluntary organisations and other bodies and any interested persons. We set out our strategic aims and activities in more detail later in this report. 3. Structurei governance and management Legal and administrative details Sussex Rural Community Council {SRCCI is a company limited by guarantee and registered in England and Wales, company number 02907172, incorporated under the Companies Acts. SRCC is a registered charity number 1035401. The governing body is the Board of Trustees. The governing document is the Articles of Association. Operating Name Sussex Rural Community Council has operated for many years under the operating name "Action in rural Susse￿, (Airs), which will be used in this Trustees, Report as the identity by which the charity is most commonly known. Dlrertors and Trustees The dirertors of Airs are also its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The Trustee5 who Served durins the yeor aT￿ Sin￿ the yedi end have been- William Anderson Chair Colin Brown Owen Ingram John Moore-Bick Kristin Sjovorr Chris Hobbs (Appointed 8 August 2024) Chief Executive O￿lCer. day to day management th Tom Warder, Interim Chief Executive Officer (until 30 September 2024) Maryanne Matthew5 Chief Executive Officer (Appointed I" October 2024) Auditors TC Group, One Bell Lane, Lewes, East Sussex, BN7 LIU Sussex Rural Community Council (LiTnited by Guarantee) Bankers CAF Bank Limited. 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ Barclays Bank plc, The Old Bank, High Street. Lewes. East Sussex AN7 2JP Nationwide Building Society, Kings Park Road, Moulton Park, Northampton NN3 6NW Shawbrook Bank Ltd, Lutea House. Warley Hill Business Park. Brentwood. Essex CM13 3BE Investment Managers CCLA Ethical Investment, One Angel Lane, London EC4R 3AB Registered office and operational address 16 Market Street, Lewes, East Sussex BN7 2NB (Until 31" March 20251 47 Western Road, Lewes, East Sussex, BN7 IRL (From I, April 20251 4. Appointment and Recruitment of Trustees The trustees are elected by the members of the charity at the Annual General Meeting IAGMI. Any remaining vacancies not filled at the AGM may be filled by co-option on the initiative of the trustees. New trustees are briefed on their legal obligations under charity and company law, the committee and decision- making processes, the business plar) and recent financial performance of the charity. 5. Trustees and their responsibilities The trustees are responsible for preparing the Trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. 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 Statement of Recommended Practice. make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the Eoing concern basis unless it is inappropriate to presume that the charitable company will contirbue 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 respop.sible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The accounts comply with current statutory requirements and with the requirements of the governing document. Sussex Rural Community Council (Limited by Guarantee) 6. Publlc Benefft The Trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit. Airs exists to promote resilient, Sustainable and inclusive rural communities across East and West Sussex. The charity delivers public benefit by: supporting community groups, parish counals and local volunteers to strengthen local services, assets and participation- reducing the incidence and impact of rural disadvantage, including poverty, isolation and barriers to essential services. enabling community-led initiatives that enhance wellbeing and local environmental quality: informing and influencing public policy so that the needs of rural communities are better understood and addressed: and working collaboratively to ensure that local people have a voice in shaping decisions that affect their lives. The activities and outcomes described in this report demonstrate how our charitable purposes are carried out for the public benefit across the region. 7. Printlpal Risk% and Untertaintieg The Trustees maintain a risk register that is reviewed regularly by the Board. The key strategic risks facing the charity during the year, and the measures in place to mitigate them, include: Financial Sustainability Reduttions in statutory funding and uncertainty in multi-yeargrants pose an ongoing risk. Mitigation.. Full-cost-recovery budgetin& diversification of income streams, active contract management. and maintaining appropriate reserve b. Capacity and Workforce Stability Recruitment and retention challenges within the voluntary settor may affett delivery capability. Mitigation: Strengthened staff support, investment in workspace improvements, and strategic workforce planning. c. Operational and Compliance Risks Changes in regulatory requirements, data protertion. safeguarding and health-and-safety oblEations could impact the charity's operations. Mitigation: Policy review, staff training. and internal controls overseen by senior management. d. External Environment Inflation. the cost-of-living crisis and pressures on local communities affect both service demand and project viability. Mitigation: Close collaboration ￿￿th local authorities and partners. scenario planning, and flexible project design. e. Strategic Positioning railure to adapt to emerging rural prioritie5, environmentsl challenges or policy shifts could reduce impact. Mitigation: Ongoing strategic review. engagement with ACRE, DEFRA and local networks, and investment in business development. Sussex Rural Community Council (Limvted by Gu¢ifdntee) The Trustees considerthat the charity has appropriate systems of internal control and risk management in place to safeguard its long-term sustainability- 8. Financial Review Funding Airs draws funding from a wide range of sources, with statutory sector income remaining the largest component. The Trustees express their gratitude to all funders, with particular thanks to= District Councils in East and West Sussex supporting our housing services.. East Sussex County Council for funding the Making It Happen programme, delivered in partnership with Sussex Community Development Association. Hastings Voluntary Action, Rother Voluntary Action and 3VA- The National Lottery for supporting the Lost Woods consortium alongside The Woodland Trust. Sussex Wildlife Trust and the Small Woodland Association, and OEFRA. via our national body ACRE {Action with Communities in Rural England). for its ongoing annual grant and Rural Housing Enabler funding. Inflation and increases in energy. food and construction costs have continued to impact both our projects and the communities we serve. Airs continues to work closely with funders. partners and local authorities to ensure services remain responsive to social, economic. environmental and political pressures. Restricted Funds The detail of the restricted fund activity is set out in Note 16 of the financial statements. Restricted funds at the year end amounted to £39,U97. Unrestricted Funds The total unrestricted funds are set out in Note 15 of the financial statements amountcd to £1.536,813. Of this total the Trustees have designated that £650,(X)O is held for specific purposes. Reserve5 policy The Board of Trustees maintains a reserves policy designed to.. meet ongoing staff ing commitments- ensure organisational continuity.. provide working capital and manage contingent liabilitie5,' support strategic investment and development. Free reserves arp hpld primarily to mitigate against unforeseen reductions in activity or funding. This is managed through full-cost-recovery budgeting, prudent forecasting and contract negotiation, and careful treasury management. Any additional free reserves not required under the policy may be used to further the charitvs aims and meet contractual obligations. The Trustees confirm that restricted funds have sufficient assets to meet their obligations, or that appropriate arrangements are in p13ce with funders. The reserves policy is reviewed annually in light of changes to the charity's funding profile and strategic priorities Review of the resutts forthe Year to 31" March 2025 The financial statements for the year to 31" March 2025 show a deficit of £20,606 {2024 . surplLAS £9.4731 on income of £542,60012024 '. £479,135). Sussex Rural Community Council (Limited by Guarantee) 9. Strategic Statements and Operdtional Highlights In spring 2024. Airs developed a concise strategic framework to support the recruitment of the Chief Executive Officer and to darify long-term direction Mission A. To reduce the incidence and irnpact of disadvantage and poverty in rural areas. B. To increase the capacity of rural communities to manage change for the benefit of all residents. C. To inform and amplify the voice of rural communities in public poliry and discourse. Vision A. That every parish in Sussex benefits from community-led action and ownership. B. That local authorities actively 5UPPOrt the empowerment of community projects. C. That rural stakeholders recognise the social. economic and environmental value of community participation. Values Respect for people and places Belief in our purpose Love for land and nature - Trust in community Commitment to collaboration Statement of Purpose Since 1931, Airs has SOU8ht to demonstrate that community-led change 15 a powerful drtver of resilient, balanced and sustainable rural life. Our purpose is to support communities to achieve local ambitions and improve the places in which they live and work. We support community-led change to build resilience in rural Sussex. We believe in the potential for local attion to meet local needs and aspirations. We celebrate the benefits of community participation and decision making. Strategic Dirertions Guided by ACRE and DEFRA priorities. Airs has developed five strategic directions: A. Leading on community asset development and promoting community ownership. B. Sustaining community networks as the foundation of rural development. C. Supporting a just transition to a greener society. D. Advancing community-led approaches to nature recovery and biodFversity. E. Celebrating rural life and championing the unique needs of rural communities. Following this strategic work. Maryanne Matthew5 was appointed Chief Executive Officer in October 2024. Recognising the limitations of the small Market Street office, Maryanne led the move to a larger, more accessible office on Western Road, Lewes. The move was made possible by proceeds from the sale of our previous Lewes historic office on School Hill in 2018. The new premises provide much improved workspace, meeting areas. accessibility and visibility for the organisation. Maryanne Matthews decided to step down as Chief Executive Officer of Action in rural Sussex, just outside the scope of this statement, on the 23rd of May 2025. We w15h her well in the future. Interim arrangements have been made with Tom Warder acting as CEO in his role as Director of Rural Community SeNices. The work of Airs has continued with purpose and commitment. From April 2024 to March 2025, we delivered a range of programmes supporting rural communities and focused on three main areas. The Community Housing Service helped local groups, especially Community Land Trusts, create affordable homes. The Community Buildings Service provided advice, training, grants. and events to strengthen community buildings and networks. The Community Projects Service included 'Lost Woods., which encouraged people to connect with local woodlands, and Sussex Rural Community Council (Limited by Gudfdwltee) 'Making it Happen,, which supported residents to develop their own community projects. Across all programmes. our work aimed to build skills. increase participation, and strengthen the 50Ci31. cultural, and environmental life of these Sussex communities. Community Housing Service The Sussex Community Housing Hub continued to support a wide range of community led housing groups across the county, helping local people shape and deliver affordable homes thal meet the need5 of their own communities. A key part of this work involves supporting Community Land Trusts ICLTS). CLTS are non-profit. community-run organisations that develop homes and other assets for local people. ensuring housing remains genuinely affordable. The Arundel CLT project has made strong progress this year. with all 27 affordable homes now moving ahead on site as part of the wider Ford Road development. In Herstmonceux, the CLT secured development finance for its plan to build 17 homes for local people and has brought a Housing Association partner on board to help deliver the scheme. Marsham CLT also took important steps forward. securing £IIO.O(X) in pre-development funding to advance plans for new affordable homes serving the parishes of Pett, Guestling and Fairlight. The Hub has continued to work closely with social investors Resonance, whose support has helped Sussex CLTS access early finance to move their projects forward. Interest in community led housing continues to grow, with new CLTS now forming in Rye and Iden. To enhance the delivery of rurol aff ordable housing, the Hub successfully recruited Louise Halpbem as the new Rural Housing Enabler, strengthening the team's capacity to assist the towns and parishes across the county. This year also saw the completion of Housing Needs Surveys in Plumpton, Beckley and Wivelsfield. All three surveys showed clear demand for more affordable homes and strong support for providing these locally. A new definition of Community Led Development in the National Planning Policy Framework INPPF) has brought welcome clarity and recognition to the sector. Despite ongoing market challenges. community groups acioss Sussex continue to make meaningful progress in creating the affordable homes their communities need. Community Buildings Service Our Community Buildings advice and information service continued to evolve throughout 2024125, updating resources and guidance to reflect changing trustee responsibilities, legislation and funding priorities. We responded to more than 250 enquiries from 105 halls. supportinE issues ranging from governance, fundraising and CIO conversion to health and safety, marketin& land matters and operational challenges. We assisted halls in securing grants for both minor equipment and major redevelopment projects. Our training and networking proEramme delivered nine well-attended sessions for 110 trustees and managers on topics including trustce roles, PAT testing, governing documents, music licensin& decarbonisation, community cafés, fundraising, risk mitigation and effective engagement. Our online forum grew to 270 users-a 20% increase-with 150 discussion threads, demonstrating strong peer-to-peer support. The 2025 Village Hall Conference at Ashington Community Centre brought together 80 halls for a day themed around Celebrating, Encouraging & Supporting Volunteers. Keynotes Louise Beaton OBE and David Clark reflected on tlie P4J5L diid fuLui e uf village lialls, while work5hop5 covered community engagement. volunteer recruitment. trustee responsibilities, licensing, fire safety, insurance and funding. Sussex Rural Community Council (Limited by Guaranteel Nationally, we contributed Sussex insights to the ACRE Network, shaping policy discussions including Martyn's Law and the needs of rural volunteer-run halls. Locally. we strengthened partnerships with authorities across Sussex and secured a Wealden District Council Community Grantfor 202F28. We continued championing the social. environmental and economicvalue of cornmunity buildings and supported successful Platinum Jubilee Village Hall Fund applicants. Guided by the Sussex Community Buildings Advisory Group, we are preparing forvillage Halls Week 2026 and developing a county-wide dirertory for launch in 2026. Subscribers rose to 162, with contact across 63% of Sussex halls. These artivitie5 have Strengthened the management, resilience, and sustsinability of village halls across Sussex. Community Projects Service - Lost Woods Project The past year has marked strong progress for the Lost Woods project as we approach the halfway point of our five- year programme funded by the National Lottery Heritage Fund. Airs leads on nine of the nineteen projerts within the programme. focusing on engaging people-especially those from underserved communities-with their local woodlands. We are pleased to be exceeding ourtargets in more than half of our project areas. Between April 2024 and March 2025. our Mobile Hub attended 18 community events, reaching over 8(KJ people and increasing awareness of the importance of ancient woodlands and the opportunities available through Lost Wood5. Alongside this, we worked to ensure people felt supported and inspired to connect with nature and each other. We ran six networking events and four training sessions, including hands-on activities such as searching for dormouse- nibbled nuts, and welcomed adults with learning disabilities from Burnside Disability Day Centre to our Community Get Together. Our three Woods on Prescription courses in Haywards Heath, Burgess Hill and Small Dole supported people experiencing physical or mental health challenges. isolation and bereavement. Based on the NHS Ftve Ways to Wellbeing these courses improved mobility, wellbeing and confidence, and were described by participants as "life changing." We also supported inclusive conservation volunteering through 17 Conservation for All sessions, involving adults and young people with learning disabilities and people moving on from homelessness. Twelve wildlife surveys and guided walks, supported by our Wildlife Champions, helped engage more people in nature and provided valuable ecological information. In addition, we assisted 11 local conservation, wildlife and sustainability groups to engage their communities and helped three new groups to form and begin delivering activities. Community Projects Service- Making it Happen During the year under review. Action in Rural Sussex {AirSI continued its role as the Wealden delivery partner for Making it Happen {MiHI, an Asset-Based Community Development IABCD) programme commissioned by East Sussex County Council. The project ran from 2019 and came to a close in March 2025. Airs worked in Uckfield, Hailsham. Crowborough and Polegate. helping local people build confidence. form connections and develop community-led ideas. In this final year, our Community Development Workers supported residents to spot strengths in their neighbourhoods, bring people together and get small projects off the ground. Groups across the four towns received practical help, advice and small grants, which contributed to stronger local networks and increased community artivity. Alongside this, the Air5 MIH team contributed to the programme's evaluation and learning work by analysing feedback, preparing Ljpdates, and helping run workshops that brought partner5 together to share experiences. Sussex Rural Community Council (Limited by Guarantee) The team also provided ABCO training for Airs staff and worked with WeaSden District Council as they explored using more community-focused approaches in future planning. Making it Happen worked well because it focused on people rather than targets. Flexible support, trust and peer learning helped residents gain confidence, develop ideas and take action in ways that suited their communities. With the project now completed. Airs continue5 to look for opportunities to build on this way of working and support more local communities across rural Sussex. Over the year, CLTS made strong progress. with projects on site, securing funding, and responding to local housing needs to provide lasting affordable homes. Village halls strengtherbed governance, increased volunteer engagement, and enhanced their social and environmental impact through advice. trainin& events and grants. Lost Woods successfully engaged hundreds of people. encouraged volunteerin& improved physical and mental health, and increased support for woodland conservation. Making it Happen empowered residents in Wealden to gain confidence, develop local initiatives, and build stronger community network5. Collectively, these programmes demonstrate Airs's ongoing impact in building resilient rural comm unities. 10.Small Company Exemptions This report is prepared in accordance with the provisions of the Companies Act 2￿6 relating to small companies. 11. Disclosure of Information to Auditor5 Each of the trustees has confirmed that there is no information ol which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confiimed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. Approved by the Board of Trustees on 17, December 2025 and signed on their behalf by.. William Anderson, Chair Sussex Rural Community Counal {Limited by Guarantee) Independent Auditorg Report to the Members Opinion We have audited the financial Statements of Sussex Rural Communitycouncil (the 'charitable company'l for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flow5 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 Standt7rd applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted AccountingPractice). In our opinion, the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of it5 incoming resources and application of resources. for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Companies Act2(M)6. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUK} IISAS IUKI) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilitiesfor the oudit of the accounts section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the accounts 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 ouropinion. Conclusions relating to goin8 con￿rn In auditing the financial statements. we haveconcludedthatthe trustees use of thegoing concern basis ofaccounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material Un￿rtaIntieS relating to event5 or conditions that, individually or collectively, may cast significant doubt on the charitable companls ability to continue as a 8oin8 concern fora period of at leasttwelve months from when the financial statements are authorisèd 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 Informatlon The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditorfs report thereon. Ouropinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the finanr_ial _statemp_nt_s. ftijr rpspongihility 1% trt rp.ad thp. r)thp.r information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or othenvise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, v4e are required to determine whether there is a io Sussex Rural Community Council (Limited by Guarantee) material misstatement in the financial statements or a material misstatement of the other information. 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. Opinions on other matters prescribed by the Companies Act 21x16 In our opinion, based on the work undertaken in the course of our audit= the information given in the trustee5' report for the financial year for which the financial statements are prepared, which includes the directors. report prepared tor the purposes of company law. is consisient wlth the financial statements.. and the directors, report included within the trustees. report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and Understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors. report included within the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 21)06 requires us to report to you if, in our opinion: adequate accounting records have not been kept, or returns adeqiiate for oijr Aiidii hAvp. not been received from branches not visited by us- or the financial statements are not in agreement with the accounting records and returns- or certain disclosures of trLlStees' remuneration specified by law are not made. or we have not received all the information and explanations we require for our audit- or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies. exemptions in preparing the trustees, report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the statement of trustees responsibilities. the trustees, who are also the directors of the r.hArity 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 assessin8 the charitable company'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. Auditor's responsibilities for the audit of the financial statements Irre8Lilarities. inrlilding fraud. are instances of non-compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities. including fraud, is detailed below. li Sussex Rural Community Council (Limited by Guarantee) Extent to which the audit was considered capable of detecting irregularities. including fraud The objectives of our audit. in respect to fraud. are: to identify and assess the risks of material misstatement of the financial statements due to fraud- to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses,- and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibiltty for the prevention and detection of fraud rests with both those charged with governance of the entity and its management. Our approach was as follows- We identified areas of laws and regulations that could reasonably be experted to have a material effect on the financial statements from our general commercial and sector experience. and through discussion with the directors and other management las required by auditing standards). and discussed with the directors and other management the policies and procedures regarding compliance with laws and regulations,. We identified the following areas as those most likely to have such an effect.. health and safety- General Data Protection Regulation {GDPRI: fraud.. bribery and corruption and employment law. Auditing standards limit the required audit procedures to identify non-compliance with these laws an(J regulations to enquiry of the trustees and other management and inspertion of regulatory and legal correspondence, if anv. We considered the legal and regulatory frameworks directly applicable to the financial statements reporting framework IFRS 102 and the Companies Act 2(X)6 and the Charities Act 20111 and the relevant tax compliance regulations in the U K- We considered the nature of the companvs operations, the control environment and business performance. including the key drlvers for managemenvs remuneration; We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We considered the procedures and controls that the group has established to address risks identified, or that otherwise prevent. deter and detect fraud,. and how senior management monitors those programmes and controls. Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included: testing manual journals- reviewing the financial statement disclosures and testing to supporting documentation- performing analytical procedures- and enquiring of management, and were designed to provide reasonable assurance that the f inancial statements were free from fraud or error. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations lirregularitiesl is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment. forgery. collusion, omission or misrepresentation. We are not responsible for preventing non-compliance and cannot be experted to detect non-compliance with all laws and regulations. A further descriptlon of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: httPS:Ilwvthi.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. 12 Sussex Rural Community Council (Limited by Guarantee} Use of our report This report is made solely to the charitys trustees, as a body. in accord3nce with Chapter 3of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's trustees those matterswe 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 charitable company and the charitable company's trustees as a body. for our audit work. for this report. or for the opinion5 we have formed. rb.. David Martin FCA {SeniorStatutory Auditor) for and on behalf of TC Group Statutory Auditor Lxr4. 'J One Bell Lane Lewes East Sussex BN7 IJU Sussex Rural Community Council (Limited by Guarantee) Statement of Financial Activities lincluding Income and Expendlture Account) For the year ended 31 March 2025 Unrestrirted Restricted funds furNIs 2025 Total 2024 Total Notes Income and endowments from: Donations and legacie5 Charitable artivities: Operational programmes Investments Total Page IS 48.226 48,226 48,749 Page 15 280,866 210,779 491,645 385.CM8 343 210 779 553 872 479 135 Expenditure on charitable activities: Operational programmes Page 16 353 126 210 080 563 206 Net income (expenditure) before other recognised gains/ (losses) {10,033} 699 {9,3341 9,473 Other recognised gains and losses: Val uation gains/ Ilossesl 19 111,2711 111.2711 Net movement in funds 699 Reconciliation of funds: Total funds brought forward 1558 117 38 398 1596 515 1587 402 Total funds carried forward 15,16 1536 813 39 097 1575 910 1596 515 The notes on pages 20 to 30 form an integral part of these financial statements. The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities. 14 Sussex Rural Community Council (Limited by Guarantee) Year ended 31 March 2025 2025 2024 Income from donations and legacies Grants Action with Communities in Rural England (ACRE} 47,395 47,395 Donations Donations 831 Income from Charitable Activities Income from operational programmes Housing Hub Fees Village Hall consultancy/sub5cfiption Sussex Community Development Assoc. Neighbourhood Planning 174.773 24.751 81.342 124,840 27,892 77,635 280 866 232 710 Project specific funding Grdnts/Donations Local & Regional Government Rural Housing Enabling Hope Keith Trust Lost Woods Grants 6,715 62,389 40.347 101328 210 779 7,176 35,670 109 492 152 338 Total Income from operational programmes 491645 385 048 Total Inconie from donations and charitable activities 539 871 4_33 797 Sussex Rural Community Council ILimited by Guarantee) Year ended 31 March 2025 2025 2024 Expenditure on charitable activilfies Operdtional programmes Information technology Event costs Print post stationery Small equipment Travel, motor and meetings Other costs Salaries, social securty and pensions staff recruitment, training and support Share of Support Costs 4,999 1,296 5,400 104 4,258 760 141,695 845 2,708 1,346 26 1,817 2,858 59 110,969 2,269 Support Costs Rent Power and light Communications Insurance Repairs and maintenance Depreciation Salaries, social security and pensions Other pension costs Staff recruitment, training and support Information technologi Advertising and marketing Membership fees Travel, motor and meetings Bank Charges Legal and Professional Print post stationery Sundries Less: Expenditure on operational programmes 8,020 1,268 4,168 2.405 605 2,607 290,642 5,029 12,755 12,356 7,936 761 5,545 2.033 1,840 217 269,317 3,232 6,776 883 7,449 6,913 65 21,935 6.675 833 5,273 14,904 97 35,340 1,458 1,422 47 Governance Costs Audit Fees Sussex Rural Community Council (Limited by Guarantee) Balance Sheet as at 31 March 2025 2025 2024 Notes Fixed Assets Tangible assets Freehold Property Investment 8,863 500.(X)O 1038 729 1,547,592 203 io 203 Current a55ets Debtor5 Cash balances li 78.645 50.796 1,654,978 1,705,774 147,448 Liabilities Creditors= amou nts falling Due in under one year 110 565 105 914 Net current assets 1599 860 Total assets less current liabilitr'es 1,584,475 1,600,063 Provisions 19 Net assets 1575 910 1596,515 The funds of the charity Unrestricted funds General funds Property Reserve Designated funds Pension Reserve 15 395,378 soo.000 650,000 353,665 1,208,000 19 1.536.813 1,558.117 Restricted funds 16 Total charity funds Sussex Rural Community Council (Limited by Guarantee) th These financial statements were approved by the Board of Trustees on 17 December 2025 and signed on its behalf by: William Anderson Chair John Moore-Bick Trustee 18 Sussex Rural Community Council (Limited by Guarantee) Cash Flow Statement For the year ended 31 March 2025 Notes 2025 2024 Cash flows from operating activities 21 138.909) (76,1071 Cash flows from investing activities: Dividends and interest from investments Investment Fund Freehold Property 2,730 {1,050,000} (500.(X)O) 45,338 Net cash provided by investment activities 1547 270 Change in Cash balances in the reporting period (1,586,175) {30.7691 Cash balances at the beginning of the reporting period 1654 978 1685 747 C