REGISTERED COMPAIYY NUMBEIL. IW7112 (England and Wales) REGISTERED CHARITY NUMBER: 1076995 ',MISSION REPORT OF T STE AND AUDITED AN IAL STATE FDR THE Y ED31 M 24 FOR N&HOVES LtMITED BY G EE FI CRT Limited Flat 24 Wellingtonia Court Laine Close Brigbton Fast Sussex BNI 6TD
BRIGirroN & HOVE SPEAK OUT CONTENTS OF THE FINANCIAL STATLMENrs FOR THE YEAR ENDED 31 IARCH 2024 Page Report of the Trustee5 J to 7 ststement of Thiste¢s' RwD5ibiliti¢s Ind¢pendent Exlmkner's Report Statement of Flnan¢lal Aetfvltl 10 Balance Sheet NoteB to tbe Ffnanelal Stst¢m¢nts 12 to 19
BRIGifmF4 & HOVE SPEAK OUT REPORT OF THE TRUSTEES FOR YEAR ENDED 31 MARCH 2(124 The trustees who are also ditectoTr of thc charity for the purw of Comp5 Act 20(. present d[r report with the fjnancial Statem of the charity for the year etllled 31 March 2024. The have adopted the provisions of Accounting and RertIng by Clwities: Statement of Recommended Pcti( applicabl¢ to cbartÉies preparing their accounts in accordance with the Financial lierkng Stsndard applicable in the UK and Rewblic of treland (FRS 102) (¢ffective l Jllary 2019). ORJECTIVES AND AcrivrriEs Objectives and aims eak Out's Ob eets The Charitabl¢ objecls are . r¢lief of people have learnll difficuhies and live ill Brigltton and Hove or the immediatety surmunding area,. Speak Out believes people with a learning difficuhyldi5ability should have the sUPPQrt they need to speak up and be heard , participate in decisions nmde about their lives and access the services they S eakou, -Peopl¢ witb learning disabilities to claim their rigbts . deliver the skills , confidence and knowlodge to make Choices atld take Control of their live6. -Peopl¢ with learniDg disabilities to get support to speak up and be listefted to. -Servi¢e$ to change ID a way that people with learning disabilities uEn. -The needs of people with learniti8 disabilities to be included in Ioc81 poli¢i¢g and publtc servirA plan Page I
BRIGHTON & HOVE SPEAK OIJT IsrERED NUMBEIL. 03807112 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AIYD Acr1viS Speak out's activities Brighton and Hove Speak Out is a dynamic, Illdepende advocacy charity supporting people with learning disabilities to speak up and tsk¢ action about the thillgs tIt matter to them. Our mission is to alongside people with learning disabilities to make sure they get their voicL7 heard and can address pmblems they face and live fulfilling lÉves. We deliver ady(Kacy with irnpacL through which Ewle with learning disabi]rti¢s develop netwodffi, skill$ and confid¢n¢¢ so that th¢y ca . Challenge discrimiOll and access their rigbts . Make their own ¢hoices and bav¢ control in th¢ir lives - Access th¢ support and services they nttd - Build community and tske an artive prt in and witnl)ute lo oThmunity life - Roduce isolation and improve their wellbeing . Raise awareness of issues that matter ¢ballenge policy and campaigD for change We do this by offering a unique range of advocacy services and comnnmty projects for adults and yOUDg pwld (17+>TS). A team of staff and volunteers supported 483 belleficiaTies in 20234 with a wide range of issues. Servi¢e users were supported to build ih¢ir skius and confiden¢e and develop conununitylpeer networks leading to greater .resilien¢e, reduced isolation and improved w¢llbeing. Our services include: l-l Issue advocacy. People with learning disabilities are supported by a trained advocate lo solve problems, expre5S opinions and make choices about issues iti tbeir life. We are part of 8 pan Sussex partnership led by Pohwer which deliver$ cotnmunity and slatutory Care A¢t Advocacy 8nd also adv(acY support for learning disabl¢d parents going through ¢hild prote¢tioD prC¢dingS. Citlzen advotaey - Peopl¢ witb learnirtg disabilities are parth¢rnl with volue¢r$ who provid¢ longer terni indfvidual advocacy. S¢lf-advoc8cy groups *lld user leA campalgnkng - Wc facilitate a llumber of 5elf-advocacy group5 which sUPPOrt Membe to explore and Problem solve theme3 and issues whilst dev¢loping the confidence to speak out, learn new ski115 have a vaice in Ihe provision of IOLXI healtty s(xial care and main5treatn servicth via close work with th¢ BTighton and Hove Learning Disability Par¢nersbip Board. The t£arning Disability Voic4s Network enables people to corne togetber and Cpaign about the shared issues and positÉvc changes for the widei learnin8-disabled community. Weakly dropin sessloDB - Drop ins offer a space for pwle to net 8nd support each other, access immediat short.teTm advocacy, iDforn)ation and si8nposting whilst w)viding peer support to each other. Consultatlon aetfvhles. We a variety of focus groups find interyivws around them CODsultstions in COlljun¢tion with thc Council in order to design services to net local neeits better. Speak Out's engagement work. and parÈnershlp with the Coun¢il K1 NHS Sussex enables people with learnyng dis8bilitie8 to bave a voice md positively influence servi¢e developrneDt. Ea8y read and IralThlDg. We support peopk with learning disabi]ilies to become trainers and run learning disability awareness training for a variety of s¢rvices in order to Improve the uDth3tsDding and support of people locally. We also run A¢¢essible SnfonDation TraiDing. Additionally, w¢ support local organisalion$ to creat¢ accessible easy read Infomalion in ord¢r that their infomwioo can be understood by their learning4isabled service users. Page 2
BRtGHTON & HOVE SPEAK OIJT GJsfERED NUMBER: 03807112 REPORT OF THE TRusfEES FOR THE YEAR EI4DED 31 MARCH 21Tr24 Publie benefrt The trustees confmn that th¢y have refetred to the guidance contsined in the Charity Commission's general guidan¢¢ on public Ixnefit whenrevieWi the chartws aitt)s and objectives and in the planning of firture activities. Speak Ot has many ]inks with counci( hea leisure and other services in the city and we use I1 links to positively illfluence how theywork with the learning dtSRbled communty. Through ow grow) and awareness raising training, we ensure that loca] services understand the needs and priorities of learning disabled rthple and have tools to help them work more effectiv¢ty. Additionalty, we work mojr fonnally with the councll ID facilitating the turning Disability Parttiership Board and the CCG in ¢xd¢r to make plans for people with learning disabilities locally. Page 3
BRIGHTON & UOVE SPEAK OIJT REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2024 Achievements and PerformgnLY 202&24 Speak Out had another sllccethI year in 2023r24, facilitating energetic and varied activity. involving many people with learning disabilities in ensur1 the voices of people wtth leaming disabilitses were hwd by local services, policy and decision makers. othff key stakeholders and the wider c4)rnmuntty. The year slarted with s Ouvs new CEO in place, Will Davie4 plus other new additions to the staff teatn: Ana Ballesteros joining the I:1 advocates team and Sian Klein becoming our new AdmIntratOr and Fundraising Assistant, We also w¢Jcom¢d new Truste. Tor Goldfiel<L FAnity Hindle, Margaret Wo(rfL and Nathalli¢l Lawford to thc Speak Out Board. Notable a¢hievements this year were: - Expanding our TraDsitions Advocacy project for young people with learning disabilities, through SUessfiIY securing three more years fi]ndiDg support from Henry Smith Chariry - Launcbillg a B5g Fo¢us Housing Callal, airnll to improve housing opi(ms and infOrn for people with l¢amill8 disabilities in Brighton and Hove . Thumbs Up trainers (WI are p¢ople with learning disabilities) provided learning disability awattness training to over 260 people In bealth and social care servi¢¢9 - The Leorning Disability Partnersbtp Board wag given a fresh stsz¢ in¢¥A8ing participation from people with learning disabilities and statutory and non-statuiory partners. The new look Board is now more in¢lugive attd has improved impact in delivering oirtcornes ID the Councils Learning Di$abiliry'Bi8 Plan, strategy . Self Advo¢8tes worked with the NHS to improv¢ access to heahh care and prevention of Cardiovascular Disease through the C0-UCIlots of accessible resour¢ffj fihlls, and training Our experts by experience also attended conference& M¢hing Speak Out and Grace Eyre Joinin8 forces to run a workshop at the Learning Disability England (LDE) annual conference on bow people with learning disabilities can get involved in poiilics. Later in the year we were happy to meet 8Thd welcome new Councillors individually and at Open Advocacy ev¢Dts. who were genuillcty ittterested in sk 0'S Work and ethos. Our Projects- ScWadvoc8ey Spe[ Oul's Learning Disability Voices Netwo (LDVN) is a self-advocacy network that aims to support people with learning disabililie8 to bring about significant and langible changes in a number of ways. One of the ways is through quarterly Open Advoca¢y meetings. We hosted 4 netItigs this year, with self-adV(aleS with learning digabilities leading on platming and delivery. coveriD8 th¢ tt of Ifvlng crbls mentsl health. relatlonsblps and he21th & wellbeln8. Ov¢r the y¢aT 148 people with leoroing disabilitie8 took part in LDVN 8elf-advoca¢y groups and ¢vents, The LDVN projecvs Our Voices Matter grow) also got busy making pod¢a5ts focusin8 OD them¢s including he<h & sociAI caT¢, employment, housing, meoral bealth and hate crinrJdiscriminatiOD. Group meFDbers said: "I have gallied idence and tnade new frieods by ¢oming to the Ow VolS Matter group". The group 8iVeS U5 space to Sha our Stories, ¢ODnect to one another and have OUT voices ld by the local ommunty.. Communlty DroplD sessions Speak Out 8180 provides OppOrtLtieS to $ak up tbrough weekty (trop-ins in central and ¢8St Brigbton and Hove, and tILrough I:1 advoca¢y. 126 people att¢nded drop-iDS to 8et suppo¢ meet people, $upwrt their mental kealth, and fjnd out infornlation. Some ¢on)m¢nts from tbe drop-ins incIL the foll "T feel confident that I can talk about thiw in a comfortable environmen( without wonying about them.. It has helped me w my ¢onfidence back after I bad problems at Wo,. Page 4
BRIGirroN & Ho SPEAK OIJT ISTERED NUMBEIL. 03807112 REPORT OF THE TRUSTEES FOR THE YEAR 31 MARCH 2024 I feel part of Sk OUL les wIe I s¢¢ friends and get involve(L Ifs okay to tktO people there." l-l Advocacy Casework The Speak Ollt Cornm]1ty Advocates exceeded targetg, delivering 249 1".I cases sUpEtitig 163 people on a broad range of issues inckndiDg care planni accessing he81th &qre and housing Sup[ - notably we supported 32 parents with a learning disabl]ilS going through cld protection peeding4 exceeding our taTget of 15. cl11engeS for th¢ team this year incMde rffdching people frofft some specific underrepresented Cornmwiities e.& people with complex needs and those who are isolated with little or no 5UPPOTL people experiencing long watts for suppo¢ alld lark of support witb housing. Comments from beneficiari&s aEx)ut I: l advo&gcy inchmje: "My advoth has belF¢d m¢ to Sak to th¢ wun¢TI on Dry Eth1£ as I feh I wasnl being heard.. "My advocale w&8 very usefid. I had an issue and I didnt know what to do. J was pgnickiDg. Sometiows I cant do things by myself and Speak Out was by my side" Overall, this year Speak Out helped 483 Exople ID variou5 ways through advocacy. This is an incr¢ase on numbers reached in 2022r23. Lasily, as alway4 we would like to say a special thank you to our dedi¢ated team of volunteer5. This year, 24 volunteers Contributed I,S(KJ hours of time to Speak OUL and to helping us achieve our Missio FtNANCTAL REVIEW FlnAnclAI positio The year ended 31 st March 2024 re¢orded a net ]nL)e over expendititr surplus of £10,179, with a £11,293 surplus on unrestricted fimds and a deficil of £1,114 on reslricted funds. Totsl reserves now stand at £127,829 of wbich £110,573 is unrestricted fuJKls and £17,256 restri¢ted fimds. Total res¢rves in 2023 stood at £117,650 of which £99,280 waB unrestti¢ted and £18J70 was restricted funds. Totsl in¢on)e for Ibe year ended 318t March 2024 amoullt to £320,869 compared to £300,379 in the previous yoar, an increase of £20,490 from 2023. Total expcndilure for the year ded 31st Mar¢h 2024 allUnted lo £310.690 compared to £291358 in the previous year, an incre&sc of £18.332 from 2023. Reservu polky Brighton & Hove Speak Out is committed to using its rcsourcos in pursuit of its clwitable objectiva. Tt 18 a]so cottllttitted however to maintaiDiDE a level of reserves that is prudenl lo meet on-golng liabilitie5. In seeking to balancc these prioriLie4 the trustees frHve ad thaL it is PTutht to hold a level of reserves that equ&tog to 4 month5 of ¢uTrent cxpenditure. The trustees have designated towards website development and extra core staffing support around tharketing of £8,273. This leaves £102.300 in general unrestricted reserves, w6ich amounts to 3.9 months of budgeled expenditure for 2024125 in operational T¢r¥e. This is slightly b81ow the level set by ow policy. the fuknjre financial outlook is to pursue a policy of increasing r¢8erves. both by diversifying incoll 8¢DeTalion and by witinuiD8 to effectively m8noge resources, as ideniified in Plans for Ibe Futsjre section. However, the trustees are confid¢nt they bave sufficient reserves for fuDding fortbcoming comuutrnents in the coming year. The board of truslees monitors the l¢vel of res¢rv¢s and takes appropriate action if reg¢rves fall ouiside the desired range. FUTURE PLANS Our plans for 2024125 include extendrng and strenfving our thopin servlces to parts of the city that experience bigher levels of d¢privatiOD, se¢ure fuoding to continue our SLKcessful Learning Disability Voices NetworK forge Closer ¢ollaborations and partherships with other volunw sector wups to iD¢re&8e opportunitieg for w•ple we support, and to Continue and develop our mu¢h need I: l advocacy service. Page 5
BRIGHTON & HOVE SPEAK OIJT GISTERED lYUTrtBER: IN07112 REPORT OF TRUSTEES FOR THE YEAR EIYDED 31 MARCH 2024 STRUCTiJR[ GOVERNANCE AIYD MANAGEMEJYr Governing document The charity is Consti as a company limited by gUartee incoTrordled OD 14 July 1999. Tt is governed by its Memorakn and iknticl&8 of Associatio It gatned clthrilable slatus on I l August 1999. In the event of the b¢ing wound up, memExr5 are r¢quired to ntr)Ute an attll)v not ¢x¢¢¢diog £1. Organisalional strncture Brighton & Hove Sp¢ak Out is currelltty governed by a Board of 8 people who are vot¢d in at the AGM, 7 of whom are Trustees. Of tho wider borf four people have a learning disability an¢Vor athisnL One Trust¢¢ resigned in 2024 and 4 new Trustees joined tbe Board io 2024. The board bas two Subgroups: Operalions (overseeing finance, and strategy), and Comms loverseeing conuDs marketing and pmmotiOD). The board is advised by people with learning disabilities and Speak Out volunteers via focu5 groups and Workshops aJ)d their feedba¢k is inCorrated into plannin8 direct project work and loDger-temi goajs, New Ird me4nbets are Provided with training to understand their governance role alld caD attend ¢xternal training about thi& Speak OUÉ employed 12 pernmllent staff durin8 2023r24, two of whom are full time with the remaining working part titne. Te posts ¢omprised the CEO, the Depity, and project w0eT$ delivering front line advocacy, 8roup work ard outreach. One member of staff bas a leamin8 disabiliry and other people with learning disabilities were employed on an ad hoe basis to deliver Learning Disability Awarene55, AccessETr)iliry, and Health TraitsiDg a¢ros3 the city. Our work was supported by a team of18 volunteers InchIng Énthees. DeelsioD maklng The Clwity produces aD aDnually updat¢d 3 year developrnent plgm which outlines the project WO plans for the year ahead and poteDtial developmen¢s for fiJOJre years. All staff and Board melnbets participate in deciding the prioritie3 for fiLture work and fimdraising. User views are infiuential in thi5 Proc , gupplied by ¢valuation and individual feedback throughout the year and the vicw5 provided by the Advisors Group. Staff make regular work reports to the Governance Board who fftODltor progress and largets reached througbout the year. R15k review The Trustees have conthictcd thcir own revtew of the major risks lo which the tharity is exS and systetns have been cstabLished to rnitigate those risks. Internal ri5k5 are minimised by the itnplementation Orw(edUreS for authorisation of all tran5aclions and events and by ensuring consistent quality of delivery for all operational aSpts of the charity. These proc¢dwe5 are reviewed periodically to ensure that they still mcel thc ne¢ds of the charity. REFERENCE AIYD ADMINISTRATIVE DETAIIS Regtstered Company number 03g07112 (England and Wales) Registereql Cbarity number lQ76995 Reglstered office Tbe BriglLthe]m Ctntre 40 Nortb Road Bri8bton East Sussex BNI LYD Page 6
BRIGirroN & HOVE SPEAK OITr CISTERED NUKBER: 01807112 REPORT OF THK TRUSfEES FOR THE YEAR EIYDED 31 MARCH 2024 Trustees Kate Mclachla Rohan Lowe Jo-Anne Carden (Chair) Shelley Brown (resigDed 19.623) Nick Handley (resign¢d 25.93) Victoria Goldfield (appointed 19.623) Emily Hindle (aptK)inted 25.9.23) (r¢signed 26.2a4) Sophie Cook (appointed 20.524) Rabul Bhoopal SarnTr (apiD1 26.224) Margaret Wood (appoint¢d 29.1 l23} Natballiel Lawford (appointed 29.I 123) CompaDy Seeretary Jo-Anne Carden Independent Examkner Christopher Robert Tyler FCA [hA FCIE FI CRT Lin)ited Ftat 24 Weljingtonia Court Laine Close Brighton East Su&8¢X BNI 6TD Bankers C8lEash Limited King$ Hill W¢st Mal]ing Kent MEI9 4TA Approv¢d by order of th¢ board of trustees on .. IsJ..i.i.Iz* . and signed on its behalf by. Jo-AllM¢ Carden - Trustee Page 7
BRIGHTON & HOVE SPL4K OUT STATEMENT OF TRusfEES' RESPONSiBttJTIES FOR THE YLIR £NDED 31 MARCH 24ll4 The tnjstees (who are also the directh of Brighton & Hove Speak Out for Ihe pur of conwany law) are responsible for prepari the Report of the Trnstees and the fiD8ncial statements in accothce wilh spplicable law and United Kingdom Ac¢ounttDg Slandards (United Kingdom Generally Actepted Accounting Practice). Company law requires the tr[ to prepare financial statell for each fin8llci year which give a t and fair view of tbe state of affaiTS of the ¢IrItable coMY and of the incorning resources and application of resources, including the income and expeDditure. of thc ¢haritsble company for that peTiO(L th weparmg those financial statementg, the trust¢es are requirod to select suitable accounting policies and then appty them ¢4JnsisteDty, observe the methods and prin¢iples ill the Ch•ity SORP; make judgements and estimaies that are reH50nable and prndent. prepare the fmancial siat¢menls on th¢ gom8 concern basis eSS it is iDapproprI to pr¢sutne that th¢ charitable company will Continue in busines& The trustees are responsibl¢ for keeping proper accounting records which disclose with asOnable ac¢vr8cy at ally time the financlal position of the charitable company and to enable them to eDsure that the financial slatejnents cotnply with the Compallies Act 2006. They are also responsible for safeguarding the assets of the Cbaritsble company aud hence for taking reasonable sws for the prev¢Mion and detection of fraud and ots ifftgularities. Page 8
INDEPENDENT EXAMINER REpoKf TO THE TRUSTEES OF BRIGHTON & HOVE SPEAK Olyf Independent examinerfs report to the trustees of Brighton & Hove Speak Out cthe Company.) I rcport to the charity on my examithon of the accounts of the Company for the year ended 31 March 2024. Responsibililies Vdmd basis of report As th¢ cbarity's In]stees of thc Company (and also its directors for the purposes of con]pry law) you are responsible for the Preparation Dfthe accounts in accor with the requirements of the Compani¢s Act 20( Cthe 2006 Ace). Having satisfied rnyse]f that the accounts of the Company are not required tr) l)e audited under Part 16 of ihe 2006 Act and are eligible for Indedeth exa[ninO I report in reSCt of my examinthon of your chariws accounts as Cled out under SectioD 145 of th¢ Cbariti¢s Ad 2011 (the 2011 ACV). In carrying out my examination I have followed the Directions given by Ib¢ Charity Commission under Section 145(5) (Tr>) of the 2011 ACL Independent ezaminer's 5tAtem¢nt Since yow charity's gross in¢onK ex¢eeded £250.0(J) your examiner must be a member of a listed body. T cao confinn that l am qualified io undertake the examination because I am a m•nber of th¢ b)stitute of CJJartered A¢countaTLts in England and Wales whi¢h is olle of the listed bodie& I have completed my examination. I confm that no matters have Come lo my attention in connection with the examination giving me cause to believ¢: accowlling records were not kept io r• of the Company as rwired by S¢ction 386 of the 21J)6 Act; or the accounts do not aexord with those records: or the a¢¢ounts do not con)ply wilb the accounting tequirements of Section 396 of tbe 2(K16 Act other thaD any requirement thai th¢ accounis give a true and fair vi¢w whicb is nol a conSided as part of an independ¢nt xamination. or th¢ accounts have not been prepared in accordance with the rnethods aod principles of the Stat¢ment of Recommended Practice for accouDtin8 and reportillg by charitie5 (applicable to cbarities prepaTing their accounts in accordance with the Financial RertIft8 Standard applic4ble in the UK and Republic of Ire]and (FRS 102)). I bave no concerns and have come across no othtr matters in connection with the examination to which gt*ntion should be dr&ll iti Ihis report in order to enable a proper understanding of the a¢¢ounts to be rea¢hed. Christopher Robert Tyler FCA [hA FCIE FI CRT Limited Flat 24 Wellingtonia Court Lalne Clos¢ Brighton East Sussex BNI 6TD Page 9
BIUGHTON & HOVE SPEAK OUT sTATE1[ENT OF FINANCL4L AcrivrrtES CORPORATING AN INCOIIIE AND KXPENDITURE ACCO FOR THE YEAR ENDED 31 MARCH 21124 2023 Total funds Total Notas INCOME AND ENDOWMENIS FROM Donations and legaci¢s 3.r23 3.825 3.481 Charitabk a¢livltles Grants Other incom¢ Sale5 Contracts 55JOS 5.CK)O 11.016 172.412 227.717 213,727 5,000 5,450 72,353 11,016 72,353 72J53 Investment incom¢ 958 958 368 Total 76,102 244.767 320,869 300,379 EXPENDTTURE ON Raising funds 3566 3566 8,050 Charitable o¢¢lvltlos Charitable activities 61243 245,881 307,124 284,308 Total 64,809 245.881 310,690 292,358 NET INCOMEI(EXPENDITURE) 11293 (1,114) 10.179 8,02l RECONCILIATION OF FUNDS Total fimds brought forward 99280 J 8.370 117,650 109,629 TOTAL FUNDS CARRIED FORWARD 110.573 17,256 127.829 117,650 The notes fortn Frt of these finaDci81 stalenj Page 10
BRIGHTON & HOVE SPEAK oirr ISTERED NUMBER: 113807112 BALANCE SHEET 31 MARCH 2024 2024 Tolal 2023 Total funds funds Notes CURRENT ASSE13 Debtora Cash at bank and in hand l3- 9.103 112,755 9.103 130,010 10,166 154,384 17255 121,858 17255 139,1 13 l64,550 CREDJTORS Amounts fa]ling du¢ within one y¢ar 14 (11,284) (I I,284) {46,900) ET CURREFIT A&SETS 110,574 17255 127,829 117,650 TOTAL ASSETS LESS CURRENT LL4BTLrrIES 110,574 17255 127,829 117,650 ET ASSETS 110,574 17.255 127.829 117,650 FUNDS Unrestricted fimds R¢stricted fimd$ 15 110.574 17.255 99,280 18,370 TOTAL FUNDS 127,829 117,650 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for tho year ended I l MaTcb 2024. The trtembers have required the compary to obtain 8n audit of its finsncial statements for the year Bnded 31 March 2024 in accordance with Section 476 of the Companies Act 2(M)6. The trustees acknowledge their responsibilitie5 for (a) ensuring that the charitable company keeps accounting records that cornply with Sectio$ 386 and 387 of th¢ Companies Ad ?(X)6 and (b) prepaTiDg fmancial slatemetts which give a trLLe alld fair view of the *ate ofaffairs of the clwitsble company as at the cnd of each fllwicial year and of its surplus or deficit for each financial year in accordance with th¢ iequirements of Sections 394 and 395 and lch otherwise comply with the rcquirements of the Compuni¢s Att 2006 r¢laling to financial $tal¢nK[, so far as applicabl¢ to the charitsble company. These fmancial stat¢meDts bave been preparEd in &Lxordan¢e with the provisions applicable to charitable companies subject to the small companies regime. ents w¢ approved by the Bo8rd of Trustees and authorised for i55ue on and were signed OD its behalf by: e financial sts .s.i. i i j.k. Jo-Anr¢ Carden - Trustee The notes fonll part of these fllJan¢ia] statements Pagell
BRIGHTON & HOYE SPEAK oirr NOTES TO THE FINANCIAL STATEMEW13 FOR THE YEAR ENDED 31 MARCH 2024 AccoiJNfiNC ILICIEs Basis of prepxring tht financial statements The fmancial Straten of the charit2ble compally. which is a pbIl¢ nefit entity FRSI 02, have been prepared in accordance witb the C[ltieS SORP (FRSI 02) 'Accounting and Reporting by Charities: Statement of Recornmended Practice applicable to charities preparing their accounts with the Financial Reporting Standard applitrable Jn the UK and Republic of Ireland (FRS102) (effectiv¢ l January 2019),. Financial Reporting Standard FRS102 Tr Fitwicial Reporting Standard applicable in the UK and Rq)llblic of Ireland, and the conan]eS Art 2(M)6. The fill8ncial statements have been pr¢p3red under th¢ hiswri¢ai cost conv¢ntion. Tbe accounts ar¢ prepared in stfflI vknicb is the fiJn¢tional cuffen¢y of the charlty. Monetary amounts in these financial stalements are rounded to the nearest £. The trusleesldirector5 ¢(Klder that there are no material uncenainti¢s about the compan9 ability to continue as a going con¢em. Ineom¢ Jncome 1$ recWiS when Ibe cbartty has entitlement to the funds , any p*rfornwc¢ WDditions attaohed to the item{s) of in¢ome bave been met , it is probable that the income will be received and the amount can b¢ m¢a$ured reliably. Income from governmeDt and other grants . wbether 'capilal' grants or VenUe, grants , 18 recognised when the charity ha$ entitlement to the fjjnds , any wfonnae nditionS attacbed io the grants hav¢ been nTrt , it LS probable that th¢ incorne will be received and the amount Can be measwa reliably and is not deferred. Incoming resourtts frcffli cbaritsble activitie8 are recognis&4 on an earned basi$ in the year in which the conditions for receipt ar¢ meL ipendllure Exp¢nditure is reco151 ITh the period in which it is incufft<L ExpendAture on nts is recorded once the Charity h&8 made an unconditlODai commiiment to pay the 8rBnt and this has be¢D communicated to the beneficiary or the 8Tant has bccn paid. whithever is the earlier. Expenditure is allocaled to the particular activity wherc the Gost Telatgs dirccdy to that activity. Support cost8 include ceDtsal fijnctions and have been allocated to activity cost categories OD the b&8is consistenÉ witb the use of resources. All(Kations are predomitwitly bascd on usa8e and staff Lime expend1. Tanglble fixed assets Depreciation is provided at rat¢s ¢alculated to write off the cost of each assel over its cxpected use1 lif¢ , Ivhere specifically for a project . over the lth of th¢ project. The c¢llnpaDy has a minimum value of £750 for Capilalisalion of fLxed assets. D¢prlation poll¢y applied. ÈquipmeD¢- over 2 year5 on a straigbt line b&sis. Taxatlon The charity is Considered to pass the tests set out in Paragraph I Scbedule 6 Finance Ad 2010 and fherefore It meets ihe definition of a charioble company fty UK Corporation Tax purposes. ArdinglY the ¢h8rity 1$ potentially exempt from t&xalion in respect of in¢ome or capital gains received within categories covered by Cbapt¢r 3 Part I I Corporation Tax Act 2010 or Section 256 of the Taxalion of Chargeable Gains Act 1992 , to Ihe &Ytent that such iDcome or gall are applied exch1ve to ¢hariiable putpose Fund accounting Unrestricted funds ¢an be used in a¢dall¢e with the charitsble objectives at the dis¢tion of the trust¢es. Restricted fimds can ODly be used for particular restricted purposes within the objects of th¢ charity. R¢strictioll& arise wben specified by the donor or when funds raised for particular restri¢¢¢d puryY)ses. Page 12 continued...
BRIGHTON & HOVE SPL4K OUT NOTES TO THE FtNANCIAL STATEMETh - continued FOR THE YEAR ENDED 31 MARCH 2024 AccouiYfiNG POLlCtES. eDntiDlled Fund atcounting Further explanatiort of the nature and purprxse of eacth fimd is inchthd in the notes to the financiat statements. Operating leases Rentsls payablo under Operati leas¢s ore Chaed on a gtraigbl lin¢ basis over th¢ t¢mis of the l¢as¢. DONATIONS AND LEGACTES 2024 2023 Donations 3,825 3,481 INVESTMENT INCOME 2024 2023 Deposit account Interest 958 368 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activity Grants Other itKome Sale$ Contrn¢ts 227,717 213,727 5,000 5,450 72,353 Oniille filing iDceDtive Contracts Conttxts 11,016 72,353 316.086 296,530 Granls received. In¢ded in thc above, arc follows.. 2024 2023 Borchc8ter Cbarilable Foundation Boshier Hinton Foundation Brighton at)d Hove City Council Chall( Cliff Trust Dougla9 Arter Foundation Ernest Kleinwort Charitsble Trust The February FouDdatioD Garfield Weston Good Things Foundation The Hendy Founthion Henry Smith Trust Learning Disabi5ity EnglaDd The Nalional Lottery Commuoty Fd NHS Sussex ICB rhe Open University- S(Kial History Group The Pebble Trust Postcode Society Trnst South Coast AmbulaD¢e Service Su&8ex Co]]Jmunity Foundation Trnst for Developing c0mnllLtLey 400 800 64,322 800 500 5,000 64.322 10,000 2,000 810 86,600 3,300 16,228 16,000 89,1(K) 27,395 2,400 4,667 25,0 1,800 3,000 7,500 750 3,750 227,717 213,727 Page 13 Continued...
BRIGHTON & HOVE SPEAK OUT NOTES TO THE FINANCIAL STATEMEYJ 13 . Continued FOR THE YEAR EIYDED 31 MARCH 2D24 INCOME FROM CHARITABLE ACTIVITIES . continued The following gtaDts received in 2023124 hav¢ been deferred to 2024r25: 2024 2023 Transilions- Hemy Smith Trust CVDP . NHS Suss¢x ICB 14,850 27,395 RAISING FUNDS Ralslng doDation$ and legacie8 2024 2023 Raising funds 3.566 8,050 CHARrfABLE ActiEs COSTS Direct Cost9 (see noto 7) Charitable activities 397,124 DIRECT COSTS OF CHARITABLE ACTIVE71ES 2024 2023 Project costs Staff costs Premises and office a)sts Prof¢&sional cosÉ5 Governance costs 28.042 231,330 28.889 14,403 4.460 17,164 215.759 29,183 15,898 6,304 307,124 284,308 ET INCOMEI(EXPENDITURE) iDcom¢l(oxpenditure) is stated after chargin81(crthin8): 2023 Independent ¢xamiDerfs fee 1,000 1,000 Page 14 continued...
BRIGHTON & HOVE SPEAK OUT NOTES TO THE FINANCIAL sfATEMEY] rs . continued FOR THE YEAR ENDED 31 MARCH 2024 TRUSTEESI REMUNERATION AND BENEFris There were no trustees, remunerdtion or other benefits for the year ended 31 MaTcb 2024 nor for ihe yeHr ended 31 March 2023. Trust, w*ns¢s (h)e trustee W&8 T¢1th travel ¢xp¢nw of £9 (2023 . £75). io. STAFF COSTS Staff ¢osts were as follows: 2024 2023 Salaries Social security Costs Pension $ts 202,776 14,734 186,661 13,931 204 Aveyage number of employtts No employee received emolwnents in exc$ of £60,000 (2023 . none). Brigbton & Hove Sk Out considers thal the key managemellt personnel eomprise the Board of TDJst¢eg and lh¢ Director. The total employee benefits of the key nwiagethent personnel of the charity were £37,977 (2023 £38,279). 11. COMPARATh£S FOR THE ATEMENT OF FINANCIAL ACTivrriES (2023) Unrestricted Restricted funds fimds Total fi]nds INCOME AND ENDOWMEN]S FROM Donalions 8t legacies 3.481 3,481 Charltable aetlvltieg Grdnts OtheT income Sales Contracts 50.655 163,072 213,727 5.000 5,450 72,353 5,450 72.353 Investtn¢nt iDwme 368 368 Total 137?07 163,072 300,379 EXPENDITURE ON Raising fuDds 8,050 8,050 Charltabl¢ activltle& Charitable a¢tiviti¢s 121,745 162,563 284,308 Totsl 129,795 162,563 292,358 NET ITrICOME 7,512 509 8,021 ' Page 15 ¢ontinued...
BRIGrON & UOVE SPEAK oirr NOTES TO THE FINANCIAL STATEMENfs- contÉttued FOR THE YEAR EI4DED 31 MARCH 2024 ii. COMPARATIVFS FOR THE STATEMENT OF FINANCIAL AcfiviTIES12023). eontinued funds Total funds RECONCILIATtON OF FUNDS Total funds brought forward 91.767 17,862 109,629 TOTAL FIINDS CARRJED FORWARD 99279 18,371 117,650 12. TAIYGIBLE FIXED ASSEIS Offi¢e equipment COST At l April 2023 and 3 l March 2024 870 DEPRECIATION At l April 2023 and 31 Mah 2024 870 Y4ET BOOK VALUE At 31 March 2024 Al 31 March 2023 13. DEBTORS: AMOUNTS FALLING DUE WITlllN ONE YEAR 2024 2023 Other debtors Rent detK)sit Prepayinents and accrued income 7,246 1.0 857 8,329 1,000 837 9.103 10,166 14. CREDrroRS: AMOUN73 FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Social security and otber tsxes Oth¢r editOrS Accruals Deferred in¢ome 6.796 3.488 1,062 2563 30 1,000 42,245 I,000 11284 46,900 Page 16 continued...
BRICITfoN & HOVE SPEAK oirr NOTES TO THE FINANCIAL STATEhlENI3 - conttDue41 FOR THE YEAR EIYDED 31 MARCH 2024 15. MOVEMENT IN FUNDS . Net At 31.3.24 At 1.423 in fond8 Unrestrielcd fllnds General fi]nd DesigDat¢d fithd- towards websit¢ development and extra core sthffing support around math 99280 11294 (8213) 102,301 8273 8,273 99280 Il294 I S 0,574 Restrl¢l¢d funds BLighion and Hove City Councll- Speak Out Easl Cardiovwular Dise&8¢ Prevention Henry Smith Trust- LDVN Henry Smith Trust- Transitions 519 3,011 (5,275) 630 519 3,011 13.095 630 18,370 18,370 (1.115) 17,255 TOTAL FUNDS 117,650 10,179 127,829 Net movement ID fimd& Includ in the above are as follow8.. Incoming Resour¢e3 M0veJJt re8ources expended inft Ullrestrleted thnds Gelleral fuDd 76,102 (64.808) 11,294 Restrlctfd funds Archive Project Brighlon and Hove cty Council - Advocacy Brighton and Hove City Council- Engagement Brighton Hov¢ City Couocd- sk Out East Cardiovascular Dise&8e Preventioo Henry Smith Truyt- LDVN Henry Smith Thsl - Tr8nsitiODg 14(MJ (2,400) 72.354 (72.354) 38,000 (38,000) 15.517 27.395 59.401 29.7 (14.998) (24,384) (64.676) (29.070) 519 3,011 (5,275) 630 244.767 (243,882) (1,115) TOTAL FUNDS 320,869 (310,690) 10,179 Page 17 continued...
BRIGHTON & HOVE SPL4K OU NOTES TO THE FINANCIAL STATEMEKES . eontiDued FOR THE YEAR ENDED 31 MARCH 2024 15. Compgratives for movement in fimds vement in fimds At 31.3.23 At 1.422 Unrestricttd funds G¢ll¢r fid 91,767 7.513 99,280 Restrlcted funds Covid Stories Help Line Henry Smith Thisi- LDVN He] SmAth Trust. TraDSitions The Nationd Lott¢ry Community Fund- LDVN 7.162 438 (7,162) (438) 18,370 (l.Ol6) 18,370 1,016 9246 (9,246) 17,862 508 18,370 TOTAL FUNDS 109,629 8,021 117,650 Comparatlve net movement in fund4 in¢luded in the alx)v¢ are &8 follows: ]ncoming Resources Movement in filljds Unrestrlcted fbnds General fund 137,307 (129,794) 7,513 Restrlcled funds Brighton aDd Hov¢ City Council- Engagetnent Brighton and Hove City Council- St Out East Covid Stories Help Line Henry Smith TNst- LDVN Henry Smith Trust- Trdnsition3 The Nation Lott¢ry Community Fund- LDVN Parent and Mother Project 38.001 (38.001) 16.166 800 J.667 S9.4[1 27200 (16.166) (7.962) (2,105) (41,030) (28.216) (7.162) (438) 18,370 (1,016) 18228 1,610 (27,474) (1,610) (9,246) 163.072 (162,564) 508 TOTAL FUIYDS 300,379 (292,358) 8,021 The purp05¢ of eb restri¢ted fundiog was follows: Learnlng Dlsabillty Volcu Network (LDVY4) The LDVN is fuDded by The Henry Smith Cbariry, ir is a user led prnject wbicb brings together P¢Dple with learning disabilities to have a stron8 collective voice in order to address issues they face and bring about positive change for themselves and th¢ wider cornm1ty. The project supports a range of activities In¢ludin8 ollp work, drop ins and other events. Transltlons Page 18 continued...
BRICHTON & HOVE SPEAK OUT NOTES TO THE FINANCL4L sTATETrIEI8 - continued FOR THE YEAR EfiDED 31 MARCH 2024 IS. MOVEMENT IN FUNDS. contittlled The Henry Smith Foundation fimds this project providing a rdnge of advimxy supporL including groups and olle to one advocacy for yOUDg wle going through the transition from cbih]reD to adults. services and resulting in eat¢r independence. Speak Out Eayt Brigbton & Hove City Council (BHCC) funits Sk Out Fast-Th¢ comicil fund Speak Out East, a drop in based in E> Brigknon which brings together pe4)ple with learning disabilities and volunt¢¢rs oll a w¢¢kly basis and SUPPOTts peopk with leamillg disabilities to link in with the local cDmmunity. Engagemtnt Brighton City Council fimds engagement Work with people with l¢arniDg disabllities in the City via a network ofself•advocacy groups and regular external focus group5. This WO is part of a ¢itywide eng8gement and conMniry developme partnership niCh is led by another lo¢al cbarity, The Tn*t for Developing Cornmwiilies. Cardlovaseular Dlsease Prevention (CVDP) Fund¢d by NHS Sussex this project fo¢usses on lrnproving acLw to cardiovascular disea8e prevention (CVDP) and Dthnagement for those with a learnkng disability and autistic peopleJ Delivery of cfrprodu¢ed short fikn, traTnin8 and easy read resour. . Arehlve Project A resear¢h proje¢t, fimded by the Open University Socid History Research wup. Involved Speak Out members undertaking re5ear¢h into the a¢cessibibty of archives and th¢ recorded history of people WAth l¢arning disabilities. 16. RELATED PARTY DISCLOSURES There were related party transactions for the year ended 31 March 2024. COMMrfMENTS UNDER OPERATING LEASES At 31 March 2024 . the dwity had the following commitments undernoTrcJD(xllable operating lea5e8 , payable as follows: 17. 2024 2023 PayTncnts due: Within one year Between two and five yats 18,390 17.683 683 The lease for the office premises at Brighthelm Cburcb and Comtnunity Centre , North Road , Bri8hton, BNI JYD is on a rollin8 COD¢ract sinrx 1st September 2020. Page 19