**REGISTERED COMPANY NUMBER: 03807112 (England and Wales) REGISTERED CHARITY NUMBER: 1076995** 

## **REPORT OF THE TRUSTEES AND** 

**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

## **FOR** 

**BRIGHTON & HOVE SPEAK OUT (A COMPANY LIMITED BY GUARANTEE)** 

F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD 



**BRIGHTON & HOVE SPEAK OUT** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

||**Page**|
|---|---|
|**Report of the Trustees**|1 to  7|
|**Independent Examiner's Report**|8|
|**Statement of Financial Activities**|9|
|**Balance Sheet**|10|
|**Notes to the Financial Statements**|11 to  18|
|**Detailed Statement of Financial Activities**|19|





**BRIGHTON & HOVE SPEAK OUT** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

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 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 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

## **Speak Out's Objects** 

The Charitable objects are : 'the relief of people who have learning difficulties and who live in Brighton and Hove or the immediately surrounding area'. 

Speak Out believes people with a learning disability should have the support they need to speak up and be heard participate in decisions made about their lives and access the services they need. 

## **Speak Out's Aims** 

-People with learning disabilities to claim their rights , and deliver the skills , confidence and knowledge to make choices and take control of their lives. 

-People with learning disabilities to get support to speak up and be listened to. 

-Services to change in a way that people with learning disabilities wan. 

-The needs of people with learning disabilities to be included in local policies and public service plans. 

Page 1 



**BRIGHTON & HOVE SPEAK OUT** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **OBJECTIVES AND ACTIVITIES Significant activities** 

## **Speak out's activities** 

Brighton and Hove Speak Out is a dynamic, independent advocacy charity supporting people with learning disabilities to speak up and take action about the things that matter to them. Our mission is to work alongside people with learning disabilities to make sure they get their voices heard and can address problems they face and live fulfilling lives. 

We deliver advocacy with impact, through which people with learning disabilities develop networks, skills and confidence so that they can: 

- Challenge discrimination and access their rights 

- Make their own choices and have control in their lives 

- Access the support and services they need 

- Build community links and take an active part in and contribute to community life 

- Reduce isolation and improve their wellbeing 

- Raise awareness of issues that matter them, challenge policy and campaign for change 

We do this by offering a unique range of advocacy services and community projects for adults and young pwld (17+yrs). A team of staff and volunteers supported 427 beneficiaries in 2024/25 with a wide range of issues. Service users were supported to build their skills and confidence and develop community/peer networks leading to greater resilience, reduced isolation and improved wellbeing. 

## Our current services include: 

**1-1 issue advocacy** . People with learning disabilities are supported by a trained advocate to solve problems, express opinions and make choices about issues in their life. We are part of the Sussex Advocacy Partnership which delivers community and statutory Care Act advocacy and also advocacy support for learning disabled parents going through child protection proceedings. 

**Citizen advocacy** - People with learning disabilities are partnered with volunteers who provide longer term individual advocacy. 

**Self-advocacy groups and user led campaigning** - We facilitate a number of self-advocacy groups which support members to explore and problem solve themes and issues whilst developing the confidence to speak out, learn new skills have a voice in the provision of local health, social care and mainstream services via close work with the Brighton and Hove Learning Disability Partnership Board. The Learning Disability Voices Network enables people to come together and campaign about the shared issues and positive changes for the wider learning-disabled community. 

**Transitions advocacy** - We support young people with learning disabilities and autism aged 17 - 25 years who are going through transition from childhood to adulthood, through 1:1 advocacy and self-advocacy groups and drop-in sessions. 

**Weekly drop-in sessions** - Drop ins offer a space for people to meet and support each other, access immediate short-term advocacy, information and signposting whilst providing peer support to each other. 

**Consultation activities.** We run a variety of focus groups and interviews around themed consultations in conjunction with the Council in order to design services to meet local needs better. Speak Out's engagement work and partnership with the Council and NHS Sussex enables people with learning disabilities to have a voice and positively influence service development. 

**Easy read and training.** We support people with learning disabilities to become trainers and run learning disability awareness training for a variety of services in order to improve the understanding and support of people locally. We also run Accessible Information Training. Additionally, we support local organisations to create accessible easy read information in order that their information can be understood by their learning-disabled service users. 

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**BRIGHTON & HOVE SPEAK OUT** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **OBJECTIVES AND ACTIVITIES Public benefit** 

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in the planning of future activities. 

Speak Out has many links with council, health, leisure and other services in the city and we use these links to positively influence how they work with the learning disabled community. Through our group work and awareness raising training, we ensure that local services understand the needs and priorities of learning disabled people and have tools to help them work more effectively. Additionally, we work more formally with the council in facilitating the Learning Disability Partnership Board and the NHS in order to make plans for people with learning disabilities locally. 

Page 3 



**BRIGHTON & HOVE SPEAK OUT** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **ACHIEVEMENT AND PERFORMANCE Achievements and Performance in 2024-25** 

2024/25 was a year at Speak Out where, alongside our established advocacy services we tried new things. The Speak Out team held some unique events this year which helped to increase numbers of unique beneficiaries to **427** , and overall service beneficiaries to **532** .  We completed our yearlong campaign on Housing. We succeeded in raising awareness about housing issues affecting people with learning disabilities in Brighton and Hove. We achieved this through: 

- A big Open Advocacy meeting about Housing 

- Creative workshops enabling people to explore housing issues and share their experiences 

- Exhibition/private view at Jubilee Library 

- Sharing experiences at the Learning Disability Partnership Board 

- Sharing podcasts about housing, made by people with learning disabilities 

- Speaking to partners, stakeholders, and local politicians 

- Working towards an easy read housing roadmap with the local Council 

We were particularly proud of our Exhibition at Jubilee library, which included art work, narrative, and film where local people with learning disabilities gave a realistic account of what it is like to navigate housing in the city when you have a learning disability. 

'Such an important exhibition thankyou to Speak Out for shining a great big spotlight on a huge problem - everyone has the right to a safe home and we should all keep shouting until that happens! Wonderful art work, fantastic film, a great creative campaign well done everyone!' 

Over the year we engaged 94 young people with a learning disability aged 17 - 25 through our young people's transition project, includes workshops/events/self-advocacy groups, in partnership with Team Dominica, Amaze, and St Johns College. A group of young self-advocates got very much involved in the housing campaign producing a Graffiti Wall. 

In June 24 Speak Out partnered with Grace Eyre to run an accessible Hustings for people with learning disabilities, ahead of the general election. The event was attended by 30 - 40 people with learning disabilities who questioned the main candidates about various issues. Self-Advocates on our Learning Disability Voices Network project organized open advocacy meetings addressing topics such as housing, transport, and benefits/employment. 168 people with learning disabilities came to drop-ins, workshops, and self-advocacy groups/meetings 

In July 2024 we held our first ever 'Speak Out East' festival: a day of creative activities at our Speak Out East drop-in, attracting over 30 people with learning disabilities. Speak Out took part in the 2024 Pride Parade, with some of our self-advocates getting involved for the first time, and we started a pilot LGBTQ+ group at the request of regular self-advocates. We also held a successful Speak Out Central drop-in open day where we ensured accessible activities were available for people with profound and multiple learning disabilities. 

## 'coming to Speak Out always makes me feel better' 

"Sometimes I feel quite lonely and isolated. I feel very disabled sometimes, and it makes me sad. But it helps coming here". 

We continued to chair the Learning Disability Partnership Board. Our Link Group who report to the Board undertook assignments including: 

- Meeting/consulting LD groups in their own spaces or sessions. In particular, engagement with PMLD (profound and multiple learning disabilities) groups, as we know these groups are often overlooked for consultation but have a high level of interaction with Council services. 

- Campaigning and lobbying the DWP to put correspondence into easy read and to provide face to face appointments for Universal Credit migration. 

- Consulting 58 people with learning disabilities overall on issues addressed through the Partnership Board. 

The Thumbs Up team worked with the Royal Sussex County Hospital to review the accessibility of their buildings and processes. During the year they trained approximately 350 health and social care professionals and students directly through Thumbs Up learning disability awareness training, and approximately 150 more through work commissioned by NHS Sussex including work on Tobacco Dependency. 

Page 4 



**BRIGHTON & HOVE SPEAK OUT** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

During this final year of the Sussex Advocacy Partnership contract with lead provider Powher, Speak Out's Advocates completed 165 cases, assisting 115 people with learning disabilities with complex issues. We look forward to continuing our good track record with the new Advocacy partnership, led by The Advocacy People. 

Speak Out had an excellent year delivering training and easy read work. Most notable was our partnership with Sussex Gender service where we produced numerous documents to help people with learning disabilities and other disabilities who may need accessible information when accessing the service. Our team also led training sessions on learning disability awareness, accessible information, advocacy, communication, and self-advocacy: recipients were both people with learning disabilities and those who support them. 

Work with our governance board to deliver the charities strategic plan continued and we welcomed Sophie Cook as our new Chair on the Speak Out Board, Sally Jones as our new Treasurer, and Isobel Hope-Urwin and Seth Farsides to our Board, bringing skills, experience and enthusiasm, including campaigning, charity awareness, comms, finance, and life experience. We were sorry to see Jo Carden step down as Chair of the Board. Jo has been a Trustee since 2015 and has led Speak Out's Board for the past five contributing so much to the organisation - especially her wisdom and wealth of charity sector and advocacy knowledge. We thank Jo from the bottom of our hearts and wish her well. 

## **FINANCIAL REVIEW** 

## **Financial position** 

The year ended 31st March 2025 recorded a net expenditure over income deficit of £596, with a £7,770 deficit on unrestricted funds and a surplus of £7,174 on restricted funds. Total reserves now stand at £127,233 of which £102,804 is unrestricted funds and £24,429 restricted funds. Total reserves in 2024 stood at £127,829 of which £110,574 was unrestricted and £17,255 was restricted funds. 

Total income for the year ended 31st March 2025 amounted to £330,838 compared to £320,869 in the previous year, an increase of £9,969 from 2024. 

Total expenditure for the year ended 31st March 2025 amounted to £331,434 compared to £310,690 in the previous year, an increase of £20,744 from 2024. 

## **Reserves policy** 

Brighton & Hove Speak Out is committed to using its resources in pursuit of its charitable objectives. It is also committed however to maintaining a level of reserves that is prudent to meet on-going liabilities. In seeking to balance these priorities, the trustees have agreed to hold a level of reserves that equates to 4 months of current expenditure. At, 31 March 2025 there is £102,804 in general unrestricted reserves which equates to 3.8 months of expenditure at 2025/26 levels. 

As this is slightly below the level set by our policy, the future financial outlook is to continue to pursue a policy of increasing reserves, both by diversifying income generation and by continuing to effectively manage resources.  The trustees are confident they have sufficient reserves for funding forthcoming commitments in the coming year. The board of trustees monitors the level of reserves and takes appropriate action if reserves fall outside the desired range. 

## **FUTURE PLANS** 

In 2024/25 we aim to secure long term funding for our self-advocacy work in Brighton and Hove, campaign more on issues that affect the lives of people with learning disabilities, and develop self-advocacy work in West Sussex, where there is little or no self-advocacy. We expect to continue to deliver high quality 1:1 advocacy under the new Sussex Advocacy Partnership led by Advocacy People. We will continue to target our funding strategy where there are gaps in services, identified by our members with learning disabilities. Where appropriate and possible, we will work in partnership with other organisations to give people with learning disabilities more opportunities to speak up and be heard. 

Page 5 



**BRIGHTON & HOVE SPEAK OUT** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

The charity is constituted as a company limited by guarantee incorporated on 14 July 1999. 

It is governed by its Memorandum and Articles of Association. 

It gained charitable status on 11 August 1999. 

In the event of the company being wound up, members are required to contribute an amount not exceeding £1. 

## **Organisational structure** 

Brighton & Hove Speak Out is currently governed by a Board of 8 people who are voted in at the AGM. Of the wider board, four people have a learning disability and/or autism. One Trustee resigned in 2024 and 4 new Trustees joined the Board in 2024. The board has two subgroups: Operations (overseeing finance, HR, and strategy), and Comms (overseeing comms, marketing and promotion). The board is advised by people with learning disabilities and Speak Out volunteers via focus groups and workshops and their feedback is incorporated into planning direct project work and longer-term goals. New board members are provided with training to understand their governance role and can attend external training about this. 

Speak Out employed 12 permanent staff during 2023/24, two of whom are full time with the remaining working part time. The posts comprised the CEO, the Deputy, and project workers delivering front line advocacy, group work and outreach. One member of staff has a learning disability and other people with learning disabilities were employed on an ad hoc basis to deliver Learning Disability Awareness, Accessibility, and Health Training across the city. Our work was supported by a team of 18 volunteers including trustees. 

## **Decision making** 

The Charity produces an annually updated 3 year development plan which outlines the project work plans for the year ahead and potential developments for future years. All staff and Board members participate in deciding the priorities for future work and fundraising. User views are influential in this process , supplied by evaluation and individual feedback throughout the year and the views provided by the Advisors Group. Staff make regular work reports to the Governance Board who monitor progress and targets reached throughout the year. 

## **Risk review** 

The Trustees have conducted their own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and events and by ensuring consistent quality of delivery for all operational aspects of the charity. These procedures are reviewed periodically to ensure that they still meet the needs of the charity. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Registered Company number** 

03807112 (England and Wales) 

## **Registered Charity number** 

1076995 

## **Registered office** 

The Brighthelm Centre 40 North Road Brighton East Sussex BN1 1YD 

Page 6 



**BRIGHTON & HOVE SPEAK OUT** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** 

## **Trustees** 

Kate Mclachlan (resigned 6.6.25) Rohan Lowe Jo-Anne Carden (resigned 1.8.25) Victoria Goldfield Sophie Cook (Chair) (appointed 20.5.24) Rahul Bhoopal Sarnaik Margaret Wood Nathaniel Lawford Isabel Hope-Urwin (appointed 30.9.24) Seth Farsides (appointed 30.9.24) Sally Jones (appointed 30.9.24) 

## **Independent Examiner** 

Christopher Robert Tyler FCA DChA FCIE F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD 

**Bankers** CafCash Limited Kings Hill West Malling Kent ME19 4TA 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees (who are also the directors of Brighton & Hove Speak Out 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. 

Approved by order of the board of trustees on 29[th] September 2025 and signed on its behalf by: 

Sophie Cook - Trustee 

Page 7 



**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHTON & HOVE SPEAK OUT** 

## **Independent examiner's report to the trustees of Brighton & Hove Speak Out ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. 

## **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** 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

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. 

Christopher Robert Tyler FCA DChA FCIE 

F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD 

Date: 4[th] October 2025 

Page 8 



**BRIGHTON & HOVE SPEAK OUT** 

## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025** 

|Unrestricted<br>funds<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>7,264<br>**Charitable activities**<br>4<br>Grants<br>39,790<br>Other income<br>5,000<br>Sales<br>17,009<br>Contracts<br>-<br>Investment income<br>3<br>982<br>**Total**<br>70,045<br>**EXPENDITURE ON**<br>Raising funds<br>5<br>2,488<br>**Charitable activities**<br>6<br>Charitable activities<br>75,327<br>**Total**<br>77,815<br>**NET INCOME/(EXPENDITURE)**<br>(7,770)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>110,574<br>**TOTAL FUNDS CARRIED FORWARD**<br>102,804|Restricted<br>funds<br>£<br>-<br>172,741<br>-<br>-<br>88,052<br>-<br>260,793<br>-<br>253,619<br>253,619<br>7,174<br>17,255<br>24,429|2025<br>Total<br>funds<br>£<br>7,264<br>212,531<br>5,000<br>17,009<br>88,052<br>982<br>330,838<br>2,488<br>328,946<br>331,434<br>(596)<br>127,829<br>127,233|2024<br>Total<br>funds<br>£<br>3,825<br>227,717<br>5,000<br>11,016<br>72,353<br>958<br>320,869<br>3,566<br>307,124<br>310,690<br>10,179<br>117,650<br>127,829|
|---|---|---|---|



The notes form part of these financial statements 

Page 9 



**BRIGHTON & HOVE SPEAK OUT** 

## **BALANCE SHEET 31 MARCH 2025** 

|Unrestricted<br>funds<br>Notes<br>£<br>**CURRENT ASSETS**<br>Debtors<br>13<br>20,759<br>Cash at bank and in hand<br>88,215<br>108,974<br>**CREDITORS**<br>Amounts falling due within one year<br>14<br>(6,170)<br>**NET CURRENT ASSETS**<br>102,804<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>102,804<br>**NET ASSETS**<br>102,804<br>**FUNDS**<br>15<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Restricted<br>funds<br>£<br>-<br>24,429<br>24,429<br>-<br>24,429<br>24,429<br>24,429|2025<br>Total<br>funds<br>£<br>20,759<br>112,644<br>133,403<br>(6,170)<br>127,233<br>127,233<br>127,233<br>102,804<br>24,429<br>127,233|2024<br>Total<br>funds<br>£<br>9,103<br>130,010<br>139,113<br>(11,284)<br>127,829<br>127,829<br>127,829<br>110,574<br>17,255<br>127,829|
|---|---|---|---|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. 

- The trustees acknowledge their responsibilities for 

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

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

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 29[th] September 2025 and were signed on its behalf by: 

Sophie Cook - Trustee 

The notes form part of these financial statements 

Page 10 



**BRIGHTON & HOVE SPEAK OUT** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)', Financial Reporting Standard FRS102 '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. 

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 

The trustees/directors consider that there are no material uncertainties about the company's ability to continue as a going concern. 

## **Income** 

Income is recognised when the charity has entitlement to the funds , any performance conditions attached to the item(s) of income have been met , it is probable that the income will be received and the amount can be measured reliably. 

Income from government and other grants , whether 'capital' grants or 'revenue' grants , is recognised when the charity has entitlement to the funds , any performance conditions attached to the grants have been met , it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

Incoming resources from charitable activities are recognised on an earned basis in the year in which the conditions for receipt are met. 

## **Expenditure** 

Expenditure is recognised in the period in which it is incurred. 

Expenditure on grants is recorded once the Charity has made an unconditional commitment to pay the grant and this has been communicated to the beneficiary or the grant has been paid , whichever is the earlier. 

Expenditure is allocated to the particular activity where the cost relates directly to that activity. Support costs include central functions and have been allocated to activity cost categories on the basis consistent with the use of resources. Allocations are predominantly based on usage and staff time expended. 

## **Tangible fixed assets** 

Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life , or where specifically for a project , over the life of the project. The company has a minimum value of £750 for capitalisation of fixed assets. 

Depreciation policy applied: 

Equipment - over 2 years on a straight line basis. 

## **Taxation** 

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 , to the extent that such income or gains are applied exclusively to charitable purposes. 

## **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. 

continued... 

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**BRIGHTON & HOVE SPEAK OUT** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **1. ACCOUNTING POLICIES - continued** 

## **Fund accounting** 

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

## **Operating leases** 

Rentals payable under operating leases are charged on a straight line basis over the terms of the lease. 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>**3.**<br>**INVESTMENT INCOME**<br>Deposit account interest<br>**4.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Activity<br>Grants<br>Grants<br>Online filing incentive<br>Other income<br>Contracts<br>Sales<br>Contracts<br>Contracts<br>Grants received, included in the above, are as follows:<br>Access to Work<br>Bailey Thomas<br>Brighton and Hove City Council<br>Chalk Cliff Trust<br>East Brighton Trust<br>Ernest Kleinwort Charitable Trust<br>The February Foundation<br>Garfield Weston<br>Henry Smith Trust<br>Independent Lives<br>NHS Sussex ICB<br>The Open University - Social History Group<br>Postcode Society Trust<br>Rozinoor Foundation<br>Sussex Community Foundation<br>Trust for Developing Communities|2025<br>£<br>7,262<br>2025<br>£<br>982<br>2025<br>£<br>212,531<br>5,000<br>17,009<br>88,056<br>322,596<br>2025<br>£<br>5,586<br>10,000<br>65,495<br>2,000<br>750<br>6,000<br>-<br>10,000<br>108,500<br>3,200<br>-<br>-<br>-<br>1,000<br>-<br>-<br>212,531|2024<br>£<br>3,825<br>2024<br>£<br>958<br>2024<br>£<br>227,717<br>5,000<br>11,016<br>72,353<br>316,086<br>2024<br>£<br>-<br>-<br>64,322<br>-<br>-<br>-<br>5,000<br>10,000<br>89,100<br>-<br>27,395<br>2,400<br>25,000<br>-<br>750<br>3,750<br>227,717|
|---|---|---|



continued... 

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**BRIGHTON & HOVE SPEAK OUT** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued** 

## **FOR THE YEAR ENDED 31 MARCH 2025** 

## **5. RAISING FUNDS** 

## **Raising donations and legacies** 

|Raising funds<br>**6.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Charitable activities<br>**7.**<br>**DIRECT COSTS OF CHARITABLE ACTIVITIES**<br>Project costs<br>Staff costs<br>Premises and office costs<br>Professional costs<br>Governance costs<br>**8.**<br>**NET INCOME/(EXPENDITURE)**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Independent examiner's fee|2025<br>2024<br>£<br>£<br>2,488<br>3,566<br>Direct<br>Costs (see<br>note 7)<br>£<br>328,946<br>2025<br>2024<br>£<br>£<br>30,333<br>28,042<br>253,847<br>231,330<br>30,864<br>28,889<br>10,544<br>14,403<br>3,358<br>4,460<br>328,946<br>307,124<br>2025<br>2024<br>£<br>£<br>1,000<br>1,000|
|---|---|



## **9. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. 

## **Trustees' expenses** 

Two trustees were reimbursed travel expenses of £21 (2024 : £9). 

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**BRIGHTON & HOVE SPEAK OUT** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **10. STAFF COSTS** 

Staff costs were as follows: 

|Salaries<br>Social security costs<br>Pension costs<br> <br>Other staff costs<br> <br>Average number of employees|2025<br>£<br>219,032<br>16,662<br>4,579<br> <br>240,273<br>13,574<br> <br>253,847<br>7|2024<br>£<br>202,776<br>14,734<br>3,663|
|---|---|---|
|||<br>221,173<br>10,157|
|||<br>231,330|
|||<br>7|



No employee received emoluments in excess of £60,000 (2024 : none). 

Brighton & Hove Speak Out considers that the key management personnel comprise the Board of Trustees and the Director. The total employee benefits of the key management personnel of the charity were £41,215 (2024 : £37,977). 

## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (2024)** 

|Unrestricted<br>funds<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>3,823<br>**Charitable activities**<br>Grants<br>55,305<br>Other income<br>5,000<br>Sales<br>11,016<br>Contracts<br>-<br>Investment income<br>958<br>**Total**<br>76,102<br>**EXPENDITURE ON**<br>Raising funds<br>3,566<br>**Charitable activities**<br>Charitable activities<br>61,243<br>**Total**<br>64,809<br>**NET INCOME/(EXPENDITURE)**<br>11,293<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>99,280<br>**TOTAL FUNDS CARRIED FORWARD**<br>110,573|Restricted<br>funds<br>£<br>2<br>172,412<br>-<br>-<br>72,353<br>-<br>244,767<br>-<br>245,881<br>245,881<br>(1,114)<br>18,370<br>17,256|Total<br>funds<br>£<br>3,825<br>227,717<br>5,000<br>11,016<br>72,353<br>958<br>320,869<br>3,566<br>307,124<br>310,690<br>10,179<br>117,650<br>127,829|
|---|---|---|



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**BRIGHTON & HOVE SPEAK OUT** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

|**12.**<br>**TANGIBLE FIXED ASSETS**<br>**COST**<br>At 1 April 2024 and 31 March 2025<br>**DEPRECIATION**<br>At 1 April 2024 and 31 March 2025<br>**NET BOOK VALUE**<br>At 31 March 2025<br>At 31 March 2024<br>**13.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Other debtors<br>Rent deposit<br>Prepayments and accrued income<br>**14.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade creditors<br>Social security and other taxes<br>Accruals|Office<br>equipment<br>£<br>870<br>870<br>-<br>-<br>2025<br>2024<br>£<br>£<br>18,896<br>7,246<br>1,000<br>1,000<br>863<br>857<br>20,759<br>9,103<br>2025<br>2024<br>£<br>£<br>1,179<br>6,796<br>3,991<br>3,488<br>1,000<br>1,000<br>6,170<br>11,284|
|---|---|



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**BRIGHTON & HOVE SPEAK OUT** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **15. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General fund<br>Designated fund - towards website<br>development and extra core staffing<br>support around marketing.<br>**Restricted funds**<br>Brighton and Hove City Council -<br>Advocacy<br>Brighton and Hove City Council - Speak<br>Out East<br>Cardiovascular Disease Prevention<br>Henry Smith Trust - LDVN<br>Henry Smith Trust - Transitions<br>Hydration<br>West Sussex Self Advocacy<br>**TOTAL FUNDS**<br>Net movement in funds, included in the above are<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Brighton and Hove City Council -<br>Advocacy<br>Brighton and Hove City Council -<br>Engagement<br>Brighton and Hove City Council - Speak<br>Out East<br>Cardiovascular Disease Prevention<br>Henry Smith Trust - LDVN<br>Henry Smith Trust - Transitions<br>Housing Campaign Project<br>Hydration<br>NHS Sussex - Tobacco Dependency<br>Resource Project<br>West Sussex Self Advocacy<br>**TOTAL FUNDS**|At 1.4.24<br>£<br>102,301<br>8,273<br>110,574<br>-<br>519<br>3,011<br>13,095<br>630<br>-<br>-<br>17,255<br>127,829<br>as follows:|Net<br>movement<br>in funds<br>£<br>(7,770)<br>-<br>(7,770)<br>1,299<br>(519)<br>(3,011)<br>(3,112)<br>18<br>4,999<br>7,500<br>7,174<br>(596)<br>Incoming<br>resources<br>£<br>70,045<br>72,353<br>38,722<br>13,290<br>-<br>59,899<br>48,600<br>2,750<br>4,999<br>9,980<br>10,200<br>260,793<br>330,838|Transfers<br>between<br>At<br>funds<br>31.3.25<br>£<br>£<br>8,273<br>102,804<br>(8,273)<br>-<br>-<br>102,804<br>-<br>1,299<br>-<br>-<br>-<br>-<br>-<br>9,983<br>-<br>648<br>-<br>4,999<br>-<br>7,500<br>-<br>24,429<br>-<br>127,233<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(77,815)<br>(7,770)<br>(71,054)<br>1,299<br>(38,722)<br>-<br>(13,809)<br>(519)<br>(3,011)<br>(3,011)<br>(63,011)<br>(3,112)<br>(48,582)<br>18<br>(2,750)<br>-<br>-<br>4,999<br>(9,980)<br>-<br>(2,700)<br>7,500<br>(253,619)<br>7,174<br>(331,434)<br>(596)|
|---|---|---|---|



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**BRIGHTON & HOVE SPEAK OUT** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **15. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|Net<br>movement<br>At 1.4.23<br>in funds<br>£<br>£<br>**Unrestricted funds**<br>General fund<br>99,280<br>11,294<br>Designated fund - towards website<br>development and extra core staffing<br>support around marketing.<br>-<br>-<br>99,280<br>11,294<br>**Restricted funds**<br>Brighton and Hove City Council - Speak<br>Out East<br>-<br>519<br>Cardiovascular Disease Prevention<br>-<br>3,011<br>Henry Smith Trust - LDVN<br>18,370<br>(5,275)<br>Henry Smith Trust - Transitions<br>-<br>630<br>18,370<br>(1,115)<br>**TOTAL FUNDS**<br>117,650<br>10,179<br>Comparative net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>76,102<br>**Restricted funds**<br>Archive Project<br>2,400<br>Brighton and Hove City Council -<br>Advocacy<br>72,354<br>Brighton and Hove City Council -<br>Engagement<br>38,000<br>Brighton and Hove City Council - Speak<br>Out East<br>15,517<br>Cardiovascular Disease Prevention<br>27,395<br>Henry Smith Trust - LDVN<br>59,401<br>Henry Smith Trust - Transitions<br>29,700<br>244,767<br>**TOTAL FUNDS**<br>320,869|Transfers<br>between<br>At<br>funds<br>31.3.24<br>£<br>£<br>(8,273)<br>102,301<br>8,273<br>8,273<br>-<br>110,574<br>-<br>519<br>-<br>3,011<br>-<br>13,095<br>-<br>630<br>-<br>17,255<br>-<br>127,829<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(64,808)<br>11,294<br>(2,400)<br>-<br>(72,354)<br>-<br>(38,000)<br>-<br>(14,998)<br>519<br>(24,384)<br>3,011<br>(64,676)<br>(5,275)<br>(29,070)<br>630<br>(245,882)<br>(1,115)<br>(310,690)<br>10,179|
|---|---|



The purpose of each restricted funding was as follows: 

## **Learning Disability Voices Network (LDVN)** 

The LDVN is funded by The Henry Smith Charity, ir is a user led project which brings together people with learning disabilities to have a strong collective voice in order to address issues they face and bring about positive change for themselves and the wider community. The project supports a range of activities including group work, drop ins and other events. 

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**BRIGHTON & HOVE SPEAK OUT** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **15. MOVEMENT IN FUNDS - continued** 

## **Transitions** 

The Henry Smith Foundation funds this project providing a range of advocacy support, including groups and one to one advocacy for young people aged 17 - 25 going through the transition from children to adults’ services and resulting in greater independence. 

## **Speak Out East** 

Brighton & Hove City Council (BHCC) funds Speak Out East —The council fund Speak Out East, a drop in based in East Brighton which brings together people with learning disabilities and volunteers on a weekly basis and supports people with learning disabilities to link in with the local community. I believe the funding ran out end of April, so correct for this period. They are now funding for another year through the Community Catalyst Fund. 

## **Engagement** 

Brighton & Hove City Council funds engagement work with people with learning disabilities through self-advocacy and focus groups, including the Link Group and Thumbs Up. It also funds Speak Out to lead the Learning Disability Partnership Board in the city. This work is part of a citywide engagement and community development partnership which is led by another local charity, The Trust for Developing Communities. 

## **Cardiovascular Disease Prevention (CVDP)** 

Funded by NHS Sussex this project focusses on Improving access to cardiovascular disease prevention (CVDP) and management for those with a learning disability and autistic people. Delivery of co-produced short films, training and easy read resources. 

## **Tobacco Dependency Resource project** 

Funded by NHS Sussex this project followed on from funding for the cardiovascular disease prevention work: focussing on tobacco dependency. 

## **West Sussex Self Advocacy** 

Funded by Independent Lives and the Ernest Kleinwort Trust the project supports people with learning disabilities in West Sussex to have a voice and be heard. 

## **Housing Campaign Project** 

Funded by the Chalk Cliff Trust and East Brighton Trust.  This campaign focusses on gaining a better understanding of experiences of local people with leaning disabilities and their housing needs through participation in art projects supporting the campaign. 

## **16. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 March 2025. 

## **17. COMMITMENTS UNDER OPERATING LEASES** 

At 31 March 2025 , the charity had the following commitments under non-cancellable operating leases , payable as follows: 

|Premises<br>Payments due:<br>Within one year<br>Between two and five years||2025<br>£<br>19,310<br> -<br>19,310||2024<br>£<br>18,390<br> -|
|---|---|---|---|---|
|||||18,390|



The lease for the office premises at Brighthelm Church and Community Centre , North Road , Brighton, BN1 1YD is on a rolling contract since 1st September 2020. 

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**BRIGHTON & HOVE SPEAK OUT** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** 

|**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Donations<br>**Investment income**<br>Deposit account interest<br>**Charitable activities**<br>Contracts<br>Online filing incentive<br>Grants<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Raising donations and legacies**<br>Raising funds<br>**Charitable activities**<br>Project costs<br>Staff costs<br>Premises and office costs<br>Professional costs<br>Governance costs<br>Total resources expended<br>**Net (expenditure)/income**|2025<br>£<br>7,262<br>982<br>105,063<br>5,000<br>212,531<br>322,594<br>330,838<br>2,488<br>30,333<br>253,847<br>30,864<br>10,544<br>3,358<br>328,946<br>331,434<br>(596)|2024<br>£<br>3,825<br>958<br>83,369<br>5,000<br>227,717<br>316,086<br>320,869<br>3,566<br>28,042<br>231,330<br>28,889<br>14,403<br>4,460<br>307,124<br>310,690<br>10,179|
|---|---|---|



This page does not form part of the statutory financial statements 

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