**REGISTERED COMPANY NUMBER: 3893084 (England and Wales) REGISTERED CHARITY NUMBER: 1081284** 

## **REPORT OF THE TRUSTEES AND** 

## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023** 

## **FOR** 

**SUSSEX INTERPRETING SERVICES (A COMPANY LIMITED BY GUARANTEE)** 

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA 



**SUSSEX INTERPRETING SERVICES** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|13|
|**Report of the Independent Auditors**|14|to|17|
|**Statement of Financial Activities**||18||
|**Balance Sheet**||19||
|**Cash Flow Statement**||20||
|**Notes to the Cash Flow Statement**||21||
|**Notes to the Financial Statements**|22|to|27|





**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

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 31st March 2023. 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). 

## **Public Benefit** 

In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in section 17 (5) of the Charities Act 2011 to have due regard to public benefit and to the Charity Commission Guidance on public benefit.  In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set. 

The Trustees believe that the following paragraphs, specifically on the "Objectives and Activities" and "Achievements and Performance" for the year, relate in detail the benefit that the charity provides to the public. 

Page 1 



**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

## **OBJECTIVES AND ACTIVITIES Objectives and activities The Charitable Objects are:** 

I. To relieve the poverty of individuals from Black and Minority Ethnic communities resident in Sussex by providing confidential advice, assistance, information and community interpreting services. 

II. To advance the education of the public and communities in Sussex through the provision of factual cultural information through community interpreters. 

III. To improve access for black and minority ethnic communities to the full range of public health, social and community care services, and in such or any other charitable ways as the trustees may determine. 

The aims of the charity are; 

1. To improve public service access for BME individuals by providing efficient and effective community interpreting services.  To deliver these to the highest quality assured standard.  To develop complementary, flexible and competitive services, tailored to customer need across Sussex.  To continually add value to all services. 

2. To develop as a social enterprise, working with local BME communities to ensure services are inclusive, accessible and delivered by recruiting, supporting and training staff from stakeholder communities. 

3. To maximise learning, taking every opportunity to evaluate services and reflect on the contribution of staff, stakeholders, and customers towards continual improvement. 

## **SIS Vision** 

We desire an inclusive and diverse society where people of all cultural and linguistic backgrounds are able to live in harmony, play a full and valued role and enjoy the same rights. 

## SIS Mission 

SIS exists to enable full access, for people with language needs to publicly funded services in order to improve health, education and overall quality of life. 

## SIS Values 

**Inclusiveness** - SIS values the linguistic and cultural diversity of our society and communities and strives to be inclusive in all aspects of our work. 

**Rights** - SIS believes in the right of every individual to be treated with respect and to equality of access to services. 

**Community** - SIS prizes its contribution to strengthening multicultural community and promotes community interpreting and community translating as keys to cultural understanding. 

**Learning** - SIS understands that feedback, development and innovation are crucial to learning and service improvement. 

**Participation** - SIS believes that services are strengthened when stakeholders are offered opportunities to participate and collaborate and that this will be the key to the way we work. 

**Accountability** - SIS wishes to be accountable through the involvement of our trustees, members and communities. 

Page 2 



**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

## **Services and Benefits** 

Customers benefit from quality assured Community Interpreting, Emergency Interpreting, Translation, Bilingual Telephone Befriending, Social Prescribing, Bilingual Community Research and Bilingual Advocacy providing confidential access to joined-up health and social care services across Sussex.  In addition, there are a suite of complimentary services provided under the umbrella of a Bilingual Health Promotion Project. 

Interpreting across the maternity care pathway is one of our biggest areas of work. Over the last 3 years we have provided interpreters in over 50+ languages. SIS Linguists are also routinely accessed by midwives, who ring our emergency line, seeking interpreting support during labour and post-natal discharge. 

We partnered a new maternity initiative by University Hospitals Sussex NHS Foundation Trust www.uhsussex.nhs.uk directed at Service Users with language needs and targeted to educating parents around labour, birth, breastfeeding, postnatal issues. 

https://sussexinterpreting.org.uk/news/additional-language-antenatal-classes/ 

SIS has become more actively involved in Community Research which has enabled our Service Users to be involved and have a voice in public service consultations 

https://sussexinterpreting.org.uk/news/bilingual-community-researchers-giving-a-voice-to-sis-service-users/ 

In May and June 2022, we supported Sussex NHS to gather feedback on how people were doing after the worst of the pandemic and understand patient experiences and priorities.  We shared an on-line survey with our contacts and brought together a focus group of 12 Linguists to discuss issues.  Key themes that emerged from the discussion were concerns about people's mental health and the quality of care on offer, access to primary care and the challenges facing people with language needs to use telephone interpreting.  These helped to NHS plans. https://sussexinterpreting.org.uk/news/linguists-help-inform-nhs-priorities/ 

Through our Bilingual Telephone Befriending Project, we match people with a shared culture and language together to create friendships that make life better. SIS runs this project in partnership with another Brighton based charity, Together Co. 

https://sussexinterpreting.org.uk/news/everyone-should-have-someone-to-talk-to/ 

_"I would like to thank you for this project, it is great. It came at the right time for me. I was very depressed, and it really helped me with my mood. The calls were great for me, it was not formal, and it wasn't about asking and answering formal questions. It was informal and a real chat with a friend and we laughed together. It released the pressure and worries for me."_ (Arabic speaking Scheme Member). 

The key service remains Community Interpreting. 

The Community Interpreter has a very different role and responsibilities from a commercial or conference interpreter. She/he/ they are responsible for enabling professional and Service User, with very different backgrounds and perceptions and in an unequal relationship of power and knowledge, to communicate effectively. 

Service Users encounter the full range of challenging life situations that can face any of us.  In addition, some have fled violence, suffered trauma and carry serious psychological burdens.  Many feel unsafe, confused, and vulnerable.  All will initially experience barriers of language, culture, and powerlessness. 

Community Interpreters make it possible for Service Users to have a voice.  They address isolation, frustration and misunderstanding and support effective prevention, diagnoses and treatment. 

In emergencies, this can be lifesaving and avert a condition becoming immediately life-threatening.  We deliver 24 hour services, every day of the year. 

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**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

We have seen a welcome return to Face-to-Face appointments which remains a preference for our Service Users. 

_"It is more difficult with telephone interpreting to establish a trusting relationship with both the Service User and the Service Provider. There is no eye contact nor the ability to see body language"_ (SIS Linguist) 

https://sussexinterpreting.org.uk/news/service-user-experiences-of-gp-services/ https://sussexinterpreting.org.uk/sis-stories/face-to-face-community-interpreting-is-essential/ 

Feedback from beneficiaries and customers show these benefits: 

Clear, direct and confidential communication / accurate assessment and satisfactory outcomes / quick understanding, saving time / feeling less vulnerable, afraid and isolated and more understood, reassured, confident and happy / able to concentrate on other issues / understanding UK system and how to access services. 

Customer feedback and surveys from Service Providers show similar service benefits; 

Dealing effectively with anxious clients & difficult concepts / cultural knowledge / avoiding client developing complications / client informed choice / intuitive understanding of patient issues with sensitive and insightful interpreters / clear assessments, improved case history, understanding, diagnoses and treatment / responsive, flexible, consistent and helpful services with an attention to detail / straightforward booking procedures / quick emergency responses. 

## **Recovery** 

Over the year we have recovered to 95% of our pre-pandemic interpreting activity. 

We were successful in our tender bid (NHS Sussex - Mini Comp - Joint Commissioned Interpreting Contract) for Face to Face Interpreting, Telephone Interpreting and Video Interpreting.  The new Contract started on 1st November 2022 and operates for at least 3 years. 

The Contract demonstrates NHS Sussex Integrated Care Board's commitment to delivering accessible services and to meeting the communication needs of the diverse communities within Brighton and Hove, East Sussex and West Sussex. This new contract has increased our recovery to 100% of pre-pandemic interpreting activity in the last financial quarter. https://sussexinterpreting.org.uk/news/tender-success/ 

## **Linguists** 

Central to our success is the dedication of SIS Linguists.  We continued to work hard to include stakeholders in our pandemic recovery journey. We held open Directors Meeting with Linguists to check in and respond to any concerns and ideas.  These have been well attended and appreciated.  We promoted open communication and responded to individual contract issues, many related to inflationary impact.  We ensured a Sussex Health & Care Partnership Employee Assistance Programme was open to Linguists.  We increased sessional rates for Face to Face Interpreting by 20% from November 2022 and increased travel rates to address cost of living challenges and sustain Service User preference for Face to Face Interpreting. 

Headlines in SIS stories speak of our commitment to beneficiaries and the ability of our Linguists to deliver great services: https://sussexinterpreting.org.uk/sis-stories/caring-passionately/ 

https://sussexinterpreting.org.uk/sis-stories/integrated-language-support/ https://sussexinterpreting.org.uk/sis-stories/sensitive-thoughtful-and-professional/ 

https://sussexinterpreting.org.uk/sis-stories/i-thank-you-from-the-bottom-of-my-heart-for-all-your-help/ 

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**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

## **Change** 

Significant demographic change and the related need for urgent responses continued.  The Afghan crisis in September 2022, the continuing Ukraine crisis, the relocation of Hong Kong residents, the Sudan crisis and local dispersal of many more asylum seekers; single adults, families and Unaccompanied Asylum Seeking Children in unsuitable Hotels. 

We actively participated in the Mental Health, Asylum Seekers, Migrants and Refugees Working Group (Sussex Integrated Care Board), Brighton & Hove Refugee & Migrant Support Group (Sanctuary on Sea), Migrant & Refugee Forum (BHCC), Social Prescribing Network & Mental Health.  We have advocated for our beneficiaries and constructively challenged, encouraging BHCC to develop refugee strategies as part of City of Sanctuary re-accreditation and Inclusive Cities. https://sussexinterpreting.org.uk/news/ukrainian-support-fund/ 

https://sussexinterpreting.org.uk/news/missing-unaccompanied-asylum-seeking-children-more-needs-to-be-done/ 

## **Digital** 

Our Virtual Switchboard is improving our response times and making a real difference.  People call and hear a brief message asking them to choose a voice mailbox.  The message is in Arabic, Cantonese, Farsi, Hungarian, Mandarin, Polish, Portuguese and Russian with an option to select other.  Messages left are sent as MP3 voice files to an interpreter who listens to them and relays the details to our Coordination Team who book an interpreter and let the Service User know. https://sussexinterpreting.org.uk/sis-stories/virtual-switchboard-making-it-easier-for-patients-to-book-interpreters/ 

We have created short videos for people with language needs in Sussex.  There are seven language versions:  English Arabic  Bengali  Farsi  Polish  Romanian  Spanish with more to follow. The videos explain: 

People's rights to free interpreting at public service appointments How to contact SIS to book an interpreter for an appointment 

How to contact SIS to make a GP appointment, register with a GP Surgery or securing access to other public services https://sussexinterpreting.org.uk/news/sis-translated-videos-how-we-can-help/ 

We created a video for Service Providers and Partners to better understand our offer, recognising the power of a digital approach to information sharing, especially post-pandemic when in person meetings and printed materials are still not as commonplace as previously. 

https://sussexinterpreting.org.uk/news/new-video-informs-people-about-additional-sis-services/ 

## **Achievement** 

One of our biggest achievements was the sustained delivery of a complex Bilingual Health Promotion Project (BHPP). This is the principal vehicle for improving access pathways for our beneficiaries.  Monitoring Reports use quotes, screen shots and SIS News links to explain the range of interlinked support on offer.  Speaking to the Report in a Team Meeting, at the BHCC Migrant & Refugee Forum and sharing with the SIS Management Committee helped colleagues, partners and trustees to appreciate our service offer, to feel involved in the collective Mission.  The Report brought our story to life. 

We patiently explained the role and responsibility for each Project Team member to encourage and streamline internal Service User referrals and shared our expertise externally to promote services: _"You really know your stuff; this has been such a valuable process"._ (Jason Grant, Community Ambassador - Sussex Health & Care Partnership) 

Page 5 



**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

We showed considerable skill in seizing opportunities and securing several additional successful grant applications.  This enabled us to engage directly with people through translated text messages, deliver more complex casework addressing service gaps and target health promotion and engagement opportunities.  Our work in ensuring accessible translations is in the pioneering tradition of SIS.  We provide honest and thought provoking feedback for those who wish to improve services. 

This year we have 12 areas of Compliance Plus.  We retained 10 of the areas from last year (please see the link above for details) and added 2 more: 

_We have an in-depth understanding of the characteristics of our current and potential customer groups based on recent and reliable information._ 

_We can demonstrate how customer facing staff insights, and experiences are incorporated into internal processes, policy development and service planning._ 

We use this important external accreditation to drive improvement. 

https://sussexinterpreting.org.uk/news/what-comes-after-remarkable/ 

## **FINANCIAL REVIEW** 

## **Financial position** 

Budget planning and review is conducted throughout the year, with written Trustee Budget Briefings discussed at Management Committee meetings. 

In forecasting and financial planning we consider: 

- Average interpreting sessional costs and travel costs per contract 

- Interpreting duration for each contract and method of delivery 

- Interpreting margins for each contract and method of delivery 

- Quarterly Finance Reports. 

- Contracts of Employment Overview 

- Service User Engagement 

- Income and surplus trends 

- Cash flow projections 

The most important figure is the 'free reserves' - effectively available cash reserves over and above the designated £350,000 contingency reserves (June 2023).  These can be designated by the Management Committee to support revenue deficits where considered necessary - as was the case in previous years. 

Finance Reports include summary report of the position at financial year end, summary comparisons of previous reports delivered for each financial quarter, summary comparisons calculated as average monthly amounts for the periods, showing changes in the monthly averages throughout the year. 

More detailed comparison report of budget to actuals for the period.  A balance sheet at the end of the period and a single cash flow model. 

A positive budgetary performance against a forecast worst case scenario deficit of £65,020 is largely due to improved recovery activity, increased margins arising from successful competitive contract pricing and positive variations in grant income. 

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**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

Trustees and CEOs have established a reserves policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be 3 months of resources expended.  At this level, Trustees and CEOs feel that they would be able to continue the current activities in the event of a significant drop in funding.  At the same time consideration would be given to securing replacement funding how the funding, service redesign and structural change. Current designated reserves of £350,000 accurately reflect 3 months operating costs and act as a contingency against liabilities arising from planned organisational closure or loss of contract income.  This Policy was vital to our effective management of the pandemic. 

## **FUTURE PLANS** 

Trustees want to use the budget to invest to grow, to sustain our wider support offer and expanded service lines. 

Digital strategy Business Continuity Planning Comparative Annual Staff Job Quality Index Survey Promote staff development and CPD opportunities and internal job promotion opportunities. Facilitate Mobilisation and meet of contract obligations and Key Performance Indicators Help strengthen and maintain quality and customer care. Consolidate and improve relationship building. Support staff wellbeing and reduce Health & Safety risks (e.g., stress, burnout). Improve delegation and lines of supervision. Reduced Role Overload on Managers Support Flexible Working Policy commitments. Ensure management, oversight, and scrutiny of SESL's professional practice. Embed a culture of learning & development. Support absence management and reduce sickness absence. Maximise income generation opportunities. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The organisation is a charitable company limited by guarantee, incorporated on 8 December 1999 and registered as a charity on 27 June 2000. 

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.  Under those Articles, the Trustees are elected at the Annual General Meeting. 

The Members have guaranteed to contribute a maximum of £10 each in the event of the company being wound up. 

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**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Recruitment and appointment of new trustees** 

Trustees are recruited from within the membership, according to skills gaps on the Board and subject to approval at a quorate Management Committee and ratification at an Annual General Meeting. 

Trustees receive a personal induction from a CEO, an induction pack and can be invited to observe the Management Committee before submitting their application.  The induction identifies training needs and Trustees are offered appropriate training through the National Council for Voluntary Organisations (NCVO) and local training providers. The SIS Equal Opportunities & Diversity Policy also explains the provision for equality and diversity training.  Trustees are encouraged to participate in the Governance Network of Community Works, the local umbrella infrastructure provides for the Community & Voluntary Sector. 

Strategic decisions are made at regular meetings of the Management Committee.  There are occasional Strategic Away Days attended by staff and Trustees at which decisions are reviewed and evaluated and future plans discussed.  The CEO's have delegated authority to make decisions within the strategic framework of agreed Strategic Objectives. Financial decisions are made according to agreed Financial Control & Reporting Procedures.  The Management Committee receive quarterly financial reports. 

## **Organisational structure** 

The charity is run by a Management Committee comprising the Trustees, who delegate the day to day running to the joint CEOs, Arran Evans and Shahreen Shebli. 

## **Key management remuneration** 

There was a review of CEO remuneration in 2007.  This was undertaken by a Trustee who conducted a comparative exercise with other organisations providing similar services, some benchmarking against NCVO and ACEVO data.  A Report was submitted to the Management Committee of 13/07/2007 and a decision was taken with CEOs absent. Trustees agreed the Salary Scale.  Progression is dependent on annual appraisal as conducted by the Chair.  CEOs remain at the top of the salary scale where they have been have been since April 2010.  The KMR is periodically reviewed as part of annual appraisal. 

Trustees decided to implement a grade extension for all staff to support retention and recruitment in a challenging market. 

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**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management strategy and review** 

Trustees are fully involved in assessing major risks at every Management Committee.  Discussions and considerations are recorded in the minutes. Trustees ensure effective safeguarding of the charity's assets, fulfilment of its objectives within the framework of the SIS Mission, Values and Vision https://sussexinterpreting.org.uk/our-vision-mission-and-values/ and evaluation of the associated major risks. 

Trustees and Directors are familiar with the Charity Commission Guidance Charities and risk management (CC26) - https://www.gov.uk/government/publications/charities-and-risk-management-cc26 

This Guidance has been used to design this risk management framework to support Trustees to: identify the major risks that apply to SIS. 

make decisions about how to respond to risks. 

make an appropriate statement regarding risk management in the SIS annual report (audited accounts) 

Trustees maintain responsibility for risk assessment and management and will, as part of their regular governance duties, ask: 

what risks would prevent us from meeting our objectives? 

what mitigating actions should be adopted to minimise risks to an acceptable level? 

The Management Committee monitor and evaluate the risk assessment and management processes, ensuring adequacy of the internal mitigation systems and the process for reporting.  Risk management is aimed at reducing the `gross level` of risk identified to a `net level` of risk, in other words, the risk that remains after appropriate action is taken. 

Trustees delegate implementation to the Directors who will: manage risk actively. 

develop responsibility for risk ownership and risk management across the organisation. 

develop understanding of a risk-aware approach to working 

monitor and report regularly on the management of risk and any major weaknesses. 

review policy and practice 

develop capability to respond to external and internal changes. 

The strategy aims to proactively identify risks impacting services and activities, and then take action to either: 

minimise the impact of risk for example with contingency planning. 

accept the risk. 

transfer the risk e.g. by ensuring there is appropriate insurance in place 

reduce the risk e.g. if complete avoidance is impossible or disproportionately expensive in time or money 

monitor the risk. 

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**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

Risks are identified, categorised, scored and prioritised in a Risk Register by Directors working with the Management Team. 

Risk assessment is weighted for impact.  The Risk Register records action for mitigation, assigns lead responsibility and a date for review.  The Risk Register is reviewed at six monthly meetings of the Management Committee. This includes governance, operational, financial, relationship management, environmental or external and compliance (law or regulation). The strategy has identified 17 significant risks.  The highest risk involves disaster recovery and planning and involves the following assessment and mitigations: 

Risk Area - Operational ¼ Potential Risk - Disaster recovery and planning 

Potential impact - Computer system failure or loss of data / Destruction of equipment, systems / Inability to deliver services Likelihood of occurrence (estimated score): 3 

Severity of impact (estimated score): 5 

Overall or `gross` risk score: 20 

Controls / Mitigations - Investment in Digital Team / Business Continuity Plan (BCP) / ICT Procedure & Continuity Manual (ICT CM) / Procedural Manuals & System documentation / Scenario planning and practice / Team `bite-size` digital learning / Data back up / IT support contract / Insurance cover review / Cyber Essentials Quality Mark / Data Protection Policy 

Retained of `net risk`: 9 

Monitoring - Regularly updated BCP / Updated ICT CM / Cyber Essentials annual application / Data recovery testing / Microsoft Teams chat 

Lead responsibility - Digital Manager / Directors Review date: 21/09/23 

Significant external risks to funding have led to diversification of funding and activities, which have been broadened and pictorially represented as a Service Tube Map, which has seen additional `service branch lines` added. 

Recent years have seen a significant increase in grant income which makes an important financial contribution to sustainability and central to our vital service offer.  The current situation for 2022-23 means we have sustained our Projects - whilst there is currently less Covid focus and one off initiatives. 

Risk management has been successful with the SUSTI Framework secured from 1st January 2022 for 3 years with the potential for an additional year.  We were also successful for a Mini Competition called off of the SUSTI Framework and operational from November 2022. 

We have sustained our digital momentum from the significant pandemic adaptations. One of our biggest achievements is overcoming a business critical limitation built into our booking database. We researched this complex challenge - engaging with on-line forums.  After experimenting and testing we deployed an innovative solution.  We are now researching a replacement integrated booking system with improved functionality. 

Trustees have sought independent written legal advice on the nature of the Contract for Services with sessional linguists. Legal advice from Employment Law Solicitors has been integrated through our Consultancy Agreement and Information Booklet for Self Employed Sessional Linguists.  SIS has a clear signed Consultancy Agreement with every linguist.  This sets out responsibilities around insurance, fraud, bribery, corruption, data protection and safeguarding.  It is important that commissioners fully appreciate the boundaries around such contracts such that they do not place inappropriate requirements that would undermine legal compliance and increase risks around business continuity.  This Consultancy Agreement is regularly reviewed and updated as necessary. 

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**SUSSEX INTERPRETING SERVICES** 

**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

Internal financial risks are minimised by the implementation of procedures for authorisation of all transactions to ensure consistent quality of delivery for all operational aspects of the charitable company.  These Financial Control & Reporting Procedures are reviewed annually to ensure that they still meet the needs of the charity.  We have recently recruited a Treasurer from within the Management Committee and she conducts the monthly financial reconciliations. 

SIS defines any expression of dissatisfaction as a complaint and works hard to develop an open feedback culture which encourages service users to meet with members of the SIS Core Team to resolve any dissatisfaction swiftly.  This enables SIS to monitor and evaluate performance and improve services. 

All contracts include performance indicators which are monitored daily by SIS using an integrated booking database and related Pivot Tables. Performance is reviewed monthly by written report and quarterly by a meeting of senior partners who form Monitoring Groups to which a SIS CEO reports.  There are annual contract evaluations. 

SIS management data supports an audit of performance at regular Team Meetings, Managers Meetings, team monthly supervision and Quarterly Management Committee meetings.  Business planning, an Annual Review and AGM provide opportunities for evaluation, planning and forecasting.  SIS uses The National Occupational Standards for Management and Leadership to appraise staff performance.  Both CEO's have Post Graduate Diplomas in Management Development and one CEO has a Post Graduate Certificate in Social Enterprise. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 

3893084 (England and Wales) 

## **Registered Charity number** 

1081284 

## **Registered office** 

Community Base 113 Queens Road Brighton East Sussex BN1 3XG 

## **Trustees** 

Ms J Encarnacao (resigned 8/6/2023) Ms J M Henwood (resigned 22/12/2022) A Pettitt M Moors (resigned 31/8/2022) E Lozano Ms N Cambridge (appointed 5/9/2022) Ms F Zaidi (appointed 7/11/2022) 

## **Company Secretary** 

K J Braid 

## **Senior Statutory Auditor** 

John Thacker FCA DChA 

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**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

## **REFERENCE AND ADMINISTRATIVE DETAILS Auditors** 

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA 

## **Working Name** 

SIS 

## **Bankers** 

Caf Bank Ltd 25 Kings Hill Drive West Malling Kent ME19 4JQ 

Nationwide Building Society Kings Park Road Moulton Park Northampton NN3 6NW 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees (who are also the directors of Sussex Interpreting Services for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

In so far as the trustees are aware: 

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

- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. 

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**SUSSEX INTERPRETING SERVICES** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2023** 

## **AUDITORS** 

The auditors,  Chariot House Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting. 

Approved by order of the board of trustees on 21[st] July 2023 and signed on its behalf by: 

A Pettitt - Trustee 

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**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF SUSSEX INTERPRETING SERVICES** 

## **Opinion** 

We have audited the financial statements of Sussex Interpreting Services (the 'charitable company') for the year ended 31st March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

- In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company's affairs as at 31st March 2023 and of its incoming resources and application of resources, including its income and expenditure, 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 Act 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements 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 financial statements 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 our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised 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 information** 

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 Report of the Independent Auditors thereon. 

Our opinion 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 financial statements, our responsibility is to read the other 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 otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. 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 2006** 

In our opinion, based on the work undertaken in the course of the audit: 

- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Report of the Trustees has been prepared in accordance with applicable legal requirements. 

Page 14 



**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF SUSSEX INTERPRETING SERVICES** 

## **Matters on which we are required to report by exception** 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. 

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept or returns adequate for our audit have 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 trustees' 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 take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes 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 assessing 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. 

Page 15 



**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF SUSSEX INTERPRETING SERVICES** 

## **Our responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

We gained an understanding of the legal and regulatory framework applicable to the charitable company and the industry in which it operates, and considered the risk of acts by the charitable company that were contrary to applicable laws and regulations, including fraud. We identified that the following laws and regulations are central to the charitable company: 

- Companies Act 20006 

- Charities Act 2011 

- Charities SORP 2019 

- Health & safety regulations 

We did not find any instances of non-compliance or breaches of the legislation framework applicable to the charitable company. 

We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. 

We identified that the following areas were of high risk: 

-  Completeness of income. We performed various audit tests to ensure that income was not materially understated in the financial statements. 

-  Management override of controls. We performed various audit tests to ensure there was no material management override of controls 

We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006, UK tax legislation, Charities Act 2011 and Charities SORP 2019. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and enquiries of legal counsel when considered necessary. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of management bias by the directors that represented a risk of material misstatement due to fraud. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

Page 16 



**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF SUSSEX INTERPRETING SERVICES** 

## **Use of our report** 

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' 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 members as a body, for our audit work, for this report, or for the opinions we have formed. 

John Thacker FCA DChA (Senior Statutory Auditor) for and on behalf of Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA 

Date: 1[st] August 2023 

Page 17 



**SUSSEX INTERPRETING SERVICES** 

## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2023** 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>Other trading activities<br>3<br>Investment income<br>4<br>Other income<br>**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>5<br>Charitable Activities<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**|2023<br>Unrestricted<br>funds<br>£<br>1,294,861<br>143<br>328<br>-<br>1,295,332<br>1,202,177<br>93,155<br>317,833<br>410,988|2022<br>Unrestricted<br>funds<br>£<br>997,107<br>473<br>4<br>10,670<br>1,008,254<br>968,700<br>39,554<br>278,279<br>317,833|
|---|---|---|



The notes form part of these financial statements 

Page 18 



**SUSSEX INTERPRETING SERVICES (REGISTERED NUMBER: 3893084)** 

## **BALANCE SHEET 31ST MARCH 2023** 

|||2023|2022|
|---|---|---|---|
|||Unrestricted|Unrestricted|
|||funds|funds|
||Notes|£|£|
|**FIXED ASSETS**||||
|Tangible assets|9|1,270|-|
|**CURRENT ASSETS**||||
|Debtors|10|423,485|161,482|
|Cash at bank||192,072|317,066|
|||615,557|478,548|
|**CREDITORS**||||
|Amounts falling due within one year|11|(205,839)|(160,715)|
|**NET CURRENT ASSETS**||409,718|317,833|
|**TOTAL ASSETS LESS CURRENT**||||
|**LIABILITIES**||410,988|317,833|
|**NET ASSETS**||410,988|317,833|
|**FUNDS**|12|||
|Unrestricted funds||410,988|317,833|
|**TOTAL FUNDS**||410,988|317,833|



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 21[st] July 2023 and were signed on its behalf by: 

A Pettitt - Trustee 

The notes form part of these financial statements 

Page 19 



**SUSSEX INTERPRETING SERVICES** 

## **CASH FLOW STATEMENT** 

## **FOR THE YEAR ENDED 31ST MARCH 2023** 

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Net cash (used in)/provided by operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Interest received<br>Net cash (used in)/provided by investing activities<br>**Change in cash and cash equivalents in the**<br>**reporting period**<br>**Cash and cash equivalents at the beginning**<br>**of the reporting period**<br>**Cash and cash equivalents at the end of the**<br>**reporting period**|2023<br>£<br>(123,416)<br>(123,416)<br>(1,906)<br>328<br>(1,578)<br>(124,994)<br>317,066<br>192,072|2022<br>£<br>39,460<br>39,460<br>-<br>4<br>4<br>39,464<br>277,602<br>317,066|
|---|---|---|



The notes form part of these financial statements 

Page 20 



**SUSSEX INTERPRETING SERVICES** 

## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2023** 

|**1.**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|
|---|---|---|---|---|
||||2023|2022|
||||£|£|
||**Net income for the reporting period (as per the Statement of Financial**||||
||**Activities)**||93,155|39,554|
||**Adjustments for:**||||
||Depreciation charges||635|-|
||Interest received||(328)|(4)|
||Increase in debtors||(262,003)|(14,188)|
||Increase in creditors||45,125|14,098|
||**Net cash (used in)/provided by operations**||(123,416)|39,460|
|**2.**|**ANALYSIS OF CHANGES IN NET FUNDS**||||
|||At 1/4/22|Cash flow|At 31/3/23|
|||£|£|£|
||**Net cash**||||
||Cash at bank|317,066|(124,994)|192,072|
|||317,066|(124,994)|192,072|
||**Total**|317,066|(124,994)|192,072|



The notes form part of these financial statements 

Page 21 



**SUSSEX INTERPRETING SERVICES** 

**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023** 

## **1. ACCOUNTING POLICIES** 

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

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, including taking into account any potential impact of the Covid-19 pandemic, and on that basis the charity is considered to be a going concern. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

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

Fixtures and fittings - 33% on cost and 20% on cost Computer equipment - 33% on cost 

The charity does not capitalise fixed assets with a cost less than £500. 

## **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. 

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

## **Pension costs and other post-retirement benefits** 

The charitable company operates a defined contribution pension scheme.  Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

continued... 

Page 22 



**SUSSEX INTERPRETING SERVICES** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023** 

|**2.**<br>**DONATIONS AND LEGACIES**<br>Donations<br>Grants<br>Contract Fees<br>Other grants<br>**3.**<br>**OTHER TRADING ACTIVITIES**<br>Training<br>**4.**<br>**INVESTMENT INCOME**<br>Deposit account interest<br>**5.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Charitable Activities<br>**6.**<br>**NET INCOME/(EXPENDITURE)**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Depreciation - owned assets<br>Auditor's remuneration - audit services<br>Auditor's remuneration - non audit services|2023<br>£<br>40<br>153,562<br>1,141,259<br>1,294,861<br>2023<br>£<br>153,562<br>2023<br>£<br>143<br>2023<br>£<br>328<br>2023<br>£<br>636<br>3,500<br>1,250||
|---|---|---|
||||
||||



continued... 

Page 23 



**SUSSEX INTERPRETING SERVICES** 

**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023** 

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

Payments amounting to £ 3,779 (2022: £6,375) were made to one Trustee for interpreting services rendered. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022. 

## **8. STAFF COSTS** 

|**STAFF COSTS**|||
|---|---|---|
|Wages and salaries<br>Social security costs<br>Other pension costs<br>The average monthly number of employees during the year was as follows:<br>Number<br>The number of employees whose employee benefits (excluding employer pension costs)<br>£60,001 - £70,000<br>Key Management Personnel remuneration amounted to £167,603 (2022: £154,910)||2023<br>2022<br>£<br>£<br>441,994<br>384,500<br>39,480<br>36,024<br>41,437<br>38,401<br>522,911<br>458,925<br>2023<br>2022<br>14<br>13<br>exceeded £60,000 was:<br>2023<br>2022<br>2<br>2|
||||



The average monthly number of employees on a Full Time Equivalent basis was 13 (2022: 11.8). 

continued... 

Page 24 



**SUSSEX INTERPRETING SERVICES** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023** 

## **9. TANGIBLE FIXED ASSETS** 

|**COST**<br>At 1st April 2022<br>Additions<br>At 31st March 2023<br>**DEPRECIATION**<br>At 1st April 2022<br>Charge for year<br>At 31st March 2023<br>**NET BOOK VALUE**<br>At 31st March 2023<br>At 31st March 2022<br>**10.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade debtors<br>Other debtors<br>Prepayments and accrued income|Fixtures<br>and<br>fittings<br>£<br>15,502<br>-<br>15,502<br>15,502<br>-<br>15,502<br>-|Computer<br>equipment<br>£<br>39,236<br>1,906<br>41,142<br>39,236<br>636<br>39,872<br>1,270||
|---|---|---|---|
||-|-<br>2023<br>£<br>418,815<br>3,352<br>1,318<br>423,485||



continued... 

Page 25 



**SUSSEX INTERPRETING SERVICES** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023** 

## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Social security and other taxes<br>Other creditors<br>Accrued expenses|2023<br>£<br>67,948<br>63,615<br>74,276<br>205,839|2022<br>£<br>47,467<br>58,375<br>54,873<br>160,715|
|---|---|---|



## **12. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General fund<br>Reserve Fund<br>**TOTAL FUNDS**<br>Net movement in funds, included in the above are as<br>**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|At 1/4/22<br>£<br>67,833<br>250,000<br>317,833<br>317,833<br>follows:|Net<br>movement<br>in funds<br>£<br>93,155<br>-<br>93,155<br>93,155<br>Incoming<br>resources<br>£<br>1,295,332<br>1,295,332|Transfers<br>between<br>funds<br>£<br>(50,000)<br>50,000<br>-<br>-<br>Resources<br>expended<br>£<br>(1,202,177)<br>(1,202,177)|At<br>31/3/23<br>£<br>110,988<br>300,000<br>410,988<br>410,988<br>Movement<br>in funds<br>£<br>93,155<br>93,155|
|---|---|---|---|---|



## **Comparatives for movement in funds** 

|**Unrestricted funds**<br>General fund<br>Reserve Fund<br>**TOTAL FUNDS**|At 1/4/21<br>£<br>28,279<br>250,000<br>278,279<br>278,279|Net<br>movement<br>in funds<br>£<br>39,554<br>-<br>39,554<br>39,554|At<br>31/3/22<br>£<br>67,833<br>250,000<br>317,833<br>317,833|
|---|---|---|---|



continued... 

Page 26 



**SUSSEX INTERPRETING SERVICES** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2023** 

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

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

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>1,008,254<br>1,008,254|Resources<br>expended<br>£<br>(968,700)<br>(968,700)|Movement<br>in funds<br>£<br>39,554<br>39,554|
|---|---|---|---|



The reserve is established to support 3-6 month running costs. 

## **13. RELATED PARTY DISCLOSURES** 

The only Related Party transaction is the payment to a Trustee for Interpreting Services referred to in the Trustees' Remuneration and Benefits note. 

Page 27