REGISTERED COMPANY NUMBER: 3893084 (England and Wales) REGISTERED CHARITY NUMBER: 1081284 REPORT OF THE TRUSTEES AND FINANCIAL STATEMEIYTS FOR THE YEAR ENDED 31141ARCH 2024 OR SSEX INTERPRETING SERVICES A COMPANY LIMITED BY GUARANTEE ariotHousc Limited Chartered Accounlpllts 44 Grand Parade Brighton E2St Sussex BN2 9QA
USSEX INTERPRETING SERVICES CONTENfs OF THE FINANCIAL STATE FOR THE YEAR ENDED 31 MARCH 2024 TS Page Report of the Trustees 1 10 14 Report of the Independent Auditors 15 10 18 St¥4tement Df Finandal Actlvltles 19 BAlance Sheet 20 Cash FIDW StAt¢ment 21 Notes to the Cash Flow Statement Notes to the FlnanclAI StAtements 23 to 28 Detalled StAtement of Flnan¢lAI ACtItIeS 29
EX INTERPRETI ERVICES REPORT OF THE TRUSTEES OR THE YEAR ENDED 31 IRCH 2024 The trnstees who aT¢ also directors of the Charity for the purposes of the Companies Act 2006, present their report with the fJnan¢ial statements of the charity for the year ended 31 March 2024. TILC trustees have adopted the provisions of Accounting and Reporting by CharitlC5: Statement of R¢¢ommcndcd Prdctice applicable to ChltieS preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Jalluary 2019). Public Beneflt In shaping our objectives and plallning our aclivities fr*r the year, the Thstees havc given consideration to the duties 8et out in section 17 (5) of the Charities Act 2011 to hav¢ due regard lo public bcncfit and to the Charity Commission Guidance on public benefit. In particular. the Tn]stee5 have considered how thc planncd activities will contribute to the ov¢rall aims and objective$ that ibey have Set. The Trustees believe that the following pardgraphs. specifically on the "Objeetiv¢s and Activities" and "AGhiev¢n)ents and Perforniance" for th¢ year. relate in detail the b¢n¢fil that the charity provid¢s to the public. Page I
sus EX TERPRETING SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 OBJECTIVES AND ACTIvrriES Objectives and activities The Charit4ble Object5 are: I. To relicvc the poverty of individuals from Black and Minority Ethnic communitie5 residcnt in Sussex by providing confidential advice, assistance. inforniatiori and community illterettn8 setvices. It. To adv2ncc thc cducation of the public alld couununitics in Sussex thmuglL the provision of factual cultural tnforniation through community interpreters. [. To iznprove access for black and minority ethnic communitie5 to the full range of public hcalih, social and community care services. and in such or any other charitable ways as the trustee8 may determine. The Alms of the charlty are. l. To improv¢ publi¢ service access for BME individuals by providTng etTicient and eff¢¢tsv¢ ¢ommunity interprcting services. To deliv¢r these lo the highest quality assured standard. To develop complementary. flexible and competitive services, tsilored to ¢Uslom¢r need across Su55ex. To witiuually add value lo all services. 2. To develop as a social enterprise. workin8 Wlth local BME communiti¢s lo ¢n8ure 8ervice5 are inclusive. accessible and delivered by recruiting* SUPPOrting and training staff from 5¢akeholder ¢ommullitie8. 3. To m&Kimi5e learning, taking every OpponIty to evaluate services and reflt on the contribution of staff, stakeholders, and customers towards continual improvemenL SIS Vision We d¢sir¢ an inclusive 2nd divers¢ society where people of all cultural and linguistic backgrounds are able to liv¢ in harniony. play a 11 and valued Tole and enjoy the same rights. SIS Mlsslon SIS exists to enable full access, for people wxth language needs to publicly funded swvices in order to impTOV¢ health, ¢dUtiOn and overall quality of life. SIS Value5 Inelusivene55 SIS vdues the linguistic and cultural diversity of our soci¢ty and communities and strives lo be inclusive in all asp¢ct5 Of our work. Rights- SIS believes in the right of cvcry individual to bc trted with respect and to ¢quality of access to services. Communlty - SIS prizes its contribution to strenEthcning multicultural mmunity and promotcs community intereling and community translating as keys to cultural understanding. Learning SIS understands thai feedbacl development and innovation are crucial to leaming and scrvice improvement. Partlclpation - SIS believes that services are strength¢ncd when stakeholders arc offered opportllnities to participate and collaborate and that this will be the key to the way we work. A¢countability- SIS wishes lo bc accountable through thc involvement of our trustees, members and communities. Page 2
SUSSEX INTERPRETING SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Servlces And Beneflts Custom¢r3 b¢n¢flt from quality 8ssured Community Inlerpreting. 241365 Emergency Interpreting, Tr8nslation. Bilingual Telephone Befriending, Social Prescribing, Bilingual Community R¢5carch and BiLingual Advo¢acy providing onfid¢ntial access to joincd-up hcalth 8nd social Ca servi¢e6 roSS Su55ex. [lltereting acro8s mental health support pathways has continued to grow. We d¢liv¢r¢d 1580/0 of ow PT¢-pandemi intQ4ireling work for th¢ prinoipal m¢ntal h¢alth NHS Twst- Suss¢x Partn¢rship, Th¢y report a higher l¢vcl of severity of symptoms in the patients they are seeingtr & higher proportion of individuals that are not &lready known to services and in¢reas¢d Mental Health Act PTes¢ntalions. There ore threc kcy drivers of additional demand: rOV119-8uppreSsed, d¢mand - d¢ferr¢d r¢fm15 of people who would h&v¢ been r¢ferred to servic¢s had the pandemic not s1Ck,. and deferred access lo care by people wiih.pre- existing mental illnesses. 'COVLD-19-exacerbated' demand - increased level of 8ervico necds for some people due to deterioration of their mental health during COVID-19. 'COV]D-19-driven' demand - additional people nccding support due to the wider impacts of the pandemic. such as self- i801alion. financial insccurity, bereavement and increa$e$ in substance llbu$e and dotn¢5tir viol¢nGe. Th¢ Cost of Living Crisis ha¥ also ¢ontribut¢d to th¢ mental health Grisis. W¢ work hord to provide Conlinuily of inlerpreler for patien18 and across services, especially for mental health pathways. This helps build trust, confidenco, equality of access and out¢om¢s, Trust 15 also onc of the 5 key principl¢8 of Trauma Infomled Care. These two slorles Show the importance of eontlnuity of int¢rpr¢t¢r- Jom¢ihin8 wo strive to deliver a8 part of our charitabla pu05¢. httPs..II$u5seXlnterpretlngorg.uklylstQr1e$lCOntIRVS1y-Or-lntCrPrQttr-[proye&-Ment1l.he1lth-Sllpp0rt1 https:IlsussexlnterprLtlng.org.uklsls-Storleslwe•would-havebeen4ompletoly-loJtsivlthout-hlml SIS has continued to build a portfolio of Communily Research and to share our insiEhts with Sussex tntegrated Care 'Board (SICB). This has empowcrcd our Service Users to be involved and have a voice iti public service consultations http$:I/sll55exlnterpretlng.org.uklnewsn)Illn8llal-communlty-re$earebèrs-glvlng-a-volce•to-$18-8ervl¢e-user91 http$:Ilsussexlnterpretlng.org.uklnewslsls-servlce-user-experAtttees-of-health-vlsltRn8-8ervlcesl https:IIsu85exlnterpretlng.org.uklnewslmaterts#l-mental-heAlth-research-llvd-OUtcomel https:IIsussexlnterpretlDg.ory.uklnewslsls-communlty-reJeArch-Into-women4-healthl http&:Ilsussexlnterpretlng.org.uklwp-¢ontentluploadslSIS-Women$-Heallh-Report.pdf httP5:Ilsugsexlnterpretlng.org.ukln¢wIrnP4CtsW0f-theo5t-0f-IIvIll8•£rIsI8l The key servlee rem&ln$ Communlty IDterprerfng. https'.//suSscxinlerpttn8.Qrg.uklwhal-ls-coMmun1ty-In1erpretin In etnergencie8, this b¢ lif¢5avin¥ and avert a condition becoming immediately life-thre4t¢ning. We deliver 24 hour 8ervice5, every day of the year. FaCt0-FaCe appointsnents now account for 750/0 of our interetIng delivery. Thi8 is central to recovery and improved health outcomes and is the preferred way of delivering empaih¢li¢ interpreting 8ervices for our Service Users. "It if more dlfflculi wilh telephone Inlerpreling to &ftabliih a tnuilmg relaiionshw wlih both the Senjice User artd lhe Servlce Provider. There Is no eye conla¢i nor ihe abilliy lo see body language. (SISLingMis1) Feedback from ben¢ficiari¢s and customers show these benefits: Clear, direct and ¢onfid¢ntial communlcation l accurate asse&sment and satisfactory outcomes / quick understanding, suving time I feeling 1¢s8 vulncrablc, afraid and isolated and more undcrstood. reassured, confidetit and happy I'ablc to concentrate on other issues l understsnding UK system and how to access services. Customer fccdback surveys from Service Providcr8 show similar service betL¢fits: Page 3
USSEX ERPRETING SERVICES PORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Dealing effectively with auxious clients & difficult concepts I cultural knowledg¢ l avoiding cli¢nt developing complicatiolls I client infonned choice l intuitive undcrstsnding of patiellt issues with sensitive and insightful IntereterS / clear &ssessments, improved case history, ldtanding. diagnoses and treatm¢nt I responsive. flexible. consistent alld helpful s¢rviccs with an attention to detail I sttaightfonvard booking procedures / quick emergen¢y fCSPOD5CS. We also use a test and retest inethodology to track and report impact for our project services. These show good progress against a suite of kcy outcomes and indicators such improved confidence, knowledge, integration and wclIbeing. Repotts arc available on rcquesl to info@sussexinterpreting.org.uk CleAr. dir¢ct and confidential ¢ommunic2tion l accurate assessment and satisfactory outcomes / quick 'I'm over ihe moon with the outcome [improved economic wellbeing]. Ifnolforyou I would never know abor4t thif and I would be silling oi home uiiuble lo do anyihing, relying on my grand-damghier and children to support me fThancially." (Senpice User) Recovery We have now fully recovered our pie-pandemic inteTrreting activity alld have started to grow in the last quarter, Having grown back fairer, stronger and b¢tt¢r. we or¢ not starting to InVt to 8row. http5:IIsu5sexinterpreting.or¥.uklneiv515i5wannual-revlew-2021-2022-growing-baek-strDngerwbetter-and-fairerl We have increased capacity in our Coordination Team, acted around pay and conditions to improve staff retention and will be looking lo recruit a Learning & Development Manager, whose role in part is to help us mobilise across Sussex. The llew 3 year Contract (NHS Sussex - Mini Comp - Joint Commi10¢d Int¢rpr¢ting Contraot) ftir Face to Fac¢ Interpreting> Telephone Interpreting and Video Int¢rpr¢ting started in Nov¢mb¢r 2022 and provides the foundation to join up int¢ryreting for all NHS providers across Sussex. Notably. w¢ have increased our interpreting work in East Sussex by IOOYO on pre-pandemic l¢vels. The Contract demonstrates NHS Sussex Integrdted Care Board's commitment to delivering CessIble services and to meeting the communication needs of the diverse conllnunities within Brighton and Hov4 East Sussex and Wesl Sussex. httpsJlsussexinterpreting.org.uklnewsltender-success/ Ungulsts Central to our success is the dedication of SIS Linguists. We e4)ntinued to work hard to include stakeholders in our journ¢y and are again looking to publi¢ly acknowledge the tremendous work of our Community Intetpreters at our AGM in November 2024- which will Tnark 30 years orsIs! SIS fr¢quenily r¢ccive5 un501iritcd fccdback from custOTners about the great service delivered by the Self-Employcd Se55ional Linguists we work with. It is very gTalifying for our team to get this insight intD the int¢rpreteI5 work and the impact they make on public service delivery. The scope of the feedback helps to illustrate the technicalities. boundari¢s and nuance5 of the intstprelevs Tole. Highlighting their expert knowledge and the personal attributes and bchaviours that are required. https:Ilsussexlnterpretlng.org.uWnewslsis-interyreter5-praised-for-tbelrryworkl "J would like to leL7ve some feedbockfor inleryreler I had ihe pleasure of working with recently. - They were incredibly professional. During the time before our appoinlmenls wilh my clienl, we went ihrough the purpose and formal of our calls and ihey allowed me lo ask aFry questions. During ihe call. Iheir interpreting was smooih. clear coItCEse. They came across as empaihic and cared about the clien¢ s experience of the call,: (Al1 Ftlsell. Healih in Mind, Siusex Parlnership Foundalion Trmfi) On¢¢ again h¢8dlin¢s in SIS storie5 5p¢ak of our commitmcnt to bcneficiaries and our ability to deliver great s¢rvi¢es: http5:11sU5sexinteryreting.org.uklsis-stDries1with-you-AlWellt-weW http5:11sussexlnterpreting.org.uk151SwStorieslgoing-above4nd-beyondl https.11sussexlnteryretlng.org.uk15iswstorieslnoiv-i•know-my-rightsl httt>s:Ilswss¢xint¢rpr¢ting.org.uklsis-slorieslhumanity-and-carel Page 4
SUSSEX INTERPRETING SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Change There continue5 to be significant demographic changc and the lat¢d need for urgent response.. We worked with 5646 Serviee Users speaking 47 languages - a 120/0 incrcasc in thc nutnbcr of bcncficiarics Oll th¢ previous year. Tbe Afghan crisis in September 2022. the continuing Ukraine crisis. the relocation of Hong Kong residents. Ihc Sudan crisi5 and local diSpsaI of many morc asylum seekers. single adults. families and Unaccompanied Asylum Seeking ChiLdreL in unsuitablc Hotcls. We continued to &ctively parttcipate in the Mental Health, Asylum Seekers. Migrants and Refiigees Working Group (Sussex Integrated Care Board), Brighton & Hove Refugee & Migrant Support Group (S2n¢tuary on Sea). Migrant & Refugee Forurn (BHCC), Social Pr¢scribing NetWOTk & CVSE Mental Health Network. We have advocated for our bcneficiaries and encouraged our partners to develop rcfug¢e stralegics as part ofcity of Sanctuary re-accreditation and Inclusive Cities. A partllership of SIS and Togetber Co have been delivering services to support Ukrainian refvgees living in the City, for over a year using & grdnt from BHCC. The service ha5 bcen recommissioncd for a furthcr 15 motLihs. "We would struggle Ivlthout help from SIS ond Together Co. Lots of refugees And their sponsors would not be able to reach a clear level of understAnding of eaeh other the services on offer. Support from In#med st8ffj is dlfficult to overpralse. all of the soclal pres¢rlbers were most supportiv& thoughtful, tactful and courteous iyhen helpfing us" (Iryna Olyanovska, StAnd4Ukralne) The grant has enabled us to deliver Social Prescribing at 82 Drop-In support se5sion5 and 514 hours of Int¢rpr¢ting support for BHCC depaTtm¢nts and CVS organisations. We gave infomiation. advice and guidance for 230 people helping with 160 onw4rd r¢ferrals to specialist services in particular regards ESOL, Childcare and EmploymenL "The lllterpreter has been fgntasti¢. From tht first sesslon he quickly 9Ssessed the way we needed to work and mucked In. It has been amazing support and & true reflectlon of Ilcommunlty Interpreting" belng so much more than interpreting words, he has been Colm 8 reassurlllg presenee, remembers everyone and liked by everyone." (Flona Sharpe of B&H Network for Interllatlollal Womell) We translated 20.000 words intolfrom Ukrainian including key documents and seryice infonnation. surv¢y5 and T¢suIts assessing needs, certificates and promotional materials. 'The written translation servtce has been.gr£a¢ly apprecluied, dfrid ihe thrnaivund rimefor the Iraiislation IEquests has always really quick, which ts so importani when we are wonting (o updaie welcomepacks, posters t7nd othei. Yesources. Ilje tlsed other franslarlort trervlc ln prevlous roles and the wail limes could be really long.. (Stacey Diektoii. Opep411ons Manager, BHCC Comm#NityHMb) We built a fully a¢cessible web page for accessing language support and translated information with over 50 translated do¢unTrnls uploaded to the resour¢¢ library. http5:115U55exlnterpreting.org.uklukrainian-llseful-informAtionl http$:I/su85exillterpreting.org.uklukralDianl Dlgltal Digital is an important part of OUT no wroDg dovT 5tratcgy- our approach that however beneficiaries come to us w¢ will support them. There is a focus on acc¢s8iblo information and ease of access to support customer5 in our digilai age. httys:IlSussexlnteryret5ng.org.uWnew51the-COSt-Df-livincs1sl https:IlsussexSuteryreting.org.uklnew51tran5Iated-guldeSt0mergency-rood-I-b Page 5
SSEX INTERPRETIN SERVICES REPORT OF THF TRUSTKES FOR THE YEAR ENDED 31 MARCH 2024 Our Virtual Switchboard continues to improve our response times and make a re81 diff¢ren¢e. Peopl¢ ¢811 our Virtual Swit¢hboard and hear 8 brief message asking them to ¢h005e a voice mailbox. The message is in Arabi¢. Canton¢s¢. Farsi. Hungarian. Mandarin. Polish. Portugu¢s¢ and Russian with an option to s¢l¢ct oth¢r. M¢ss8g¢s left ar¢ s¢Jil as MP3 v02c¢ files lo an intereter who listens to th¢m and r¢lays the details to our Coordination T¢am who book an interpreter and let the Service User know. We are exploring automated translated acknowledgement for Service Users leaving m¢ssag¢s. Our short videos for people wilb language needs in Sussex are popular. There are s¢v¢n languag¢ vcrsions,. English Arabic Bengali Farsi Polish Romanian Spanish with more to follow. The videos explain,. People's righ15 to free interpreting at public Beryice uppointmcnts How to contact SIS lo book an inlerpreler for an llppointment How to contact SIS to make a GP appointment, registcr with a QP Surgery or securing access to other public services They ar¢ m important p8rt of our rights based values that loca* our servi¢¢s as a hum&n right. http$:Iliu8$exlntorprethig.org•uJdn¢WuPho1dlDg-huM8n-rIg¢sI We created a video for Service ProvAdw8 and Partners lo better understADd our offer. recogn2sing the power of a digital approa¢h to infomiation sharing, ¢8p¢¢ially posl-pand¢mi¢ whon in p¢rson me¢tiThg8 and prinl¢d mateiial8 ar¢ still not as commonplace u previouyly. https:IIIu95exlDterprctlng.org.uklnewslneTrVldeowlnforms-peDplwbout-addltlona1s5SerV1¢e8I SIS work8 c105ely with many orgAnisations and we storc Sensitive data on our computer 5yBtQrn8, and such wo tako our cyber-security very seriously. Cyber security is how individuals and organisations reduce the risk of CYbeattaCk. Cyber Security's core function is to protect the devices we all use (smartphones, laptops, tablcts, und computcrs), and tho services we access - both online and at work- from theft or damAge. Acblevement SIS are accredited with Cyber-Essentials, a government-backed, industy-supported schem¢ to help organi8ations protect themselves against common online threats. By clicking on Ihc Cybcr-Esscntials logo on this pagc or on the footer of our website you can view our certification. The proc¢88 involves running rigorous checks on our computer 8yslem8, hardware, software, policies and processes lo ensure they are compliant with the latest National Cyber Security Centre guidelines. This yeer as woll as S¢tInY of our offi¢¢-based systems the examination has IDoked at hybrid working (a mix of workin8 from an otTice and from home) lo en8uro that any ConnlI0n lo our business data is secure. This is an annual procedure th81 the Digital Team will undertake to ensur¢ that w¢ h&v¢ r¢duced the risk lo our data and systems by cybor-altacks. SIS provides exceptional customer care. This year we have 15 areas of Compliance Plus. This is an outstanding achievement and places us in the highest 5.IOD/o of assessed organisations. We use thi5 important extern&l a¢Lreditation to drive improvement. https:Ilsusyexlnteryr¢tlng.org•uWnewslexcepdonal-customer-carel Page 6
SUSSEX ENTERPRETING SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 LIqARCH 2024 FINANCIAL REVIEW Financial position Budget planning and review 1$ collducted throughout the year. with written Tru5frc BudEet Briefings discu&sed al Management Committee Lueetings. In forccasting alld fmancial planning wc CODsider: Average interprcting scssional costs and travcl 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 OveTview Service User Engagement Income and surplus trends C&sh flow projections The most important figure is the 'f¢ reserves, . effectively available cash res¢rv¢s ov¢r and above the designated £350.000 contingency reserves (June 2023). TE]ese can be designated by the Management Committee to support r¢v¢uue d¢fi¢its where considered n¢Sary- as was the c&8e in previous y¢ars. Finance Reports in¢lude summary r¢port of lh¢ position at fanCIal year en summary comparison5 of previous yeports deliv¢r¢d for ¢a¢h financial quarter, summary comparisons calculated as average monthly amounts for the period slwIng Ghallges in the monthly averages throughout the y¢ar. More detailed compari50n T¢POrt of budget ¢0 actha]s for the period. A balance sheet at the end of the period and a single cash flow model. A positive budgetsry perfornwice against a forecast worst cas¢ scenario deficit of £42,787 is largely due to improved recovery activity, increased margins arising from successfijt competitiv¢ contract pri¢ing> Posltive variations in gpdnt ittcome and r¢duced staffg exp¢llditure. Reserves poliey Tte¢S and CEOS have established a reserves policy in line with Charity Con]mission guidance whereby the unrestricted fjjnds not committed or invested in tsngible fued assets held by the charity should be 3 months of resources expended. At this level, Truslees and CEOS feel that they would be able lo 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 llding. servi¢e r¢desiEn and structural Change. Current designated reserves of £350.000 accurately reflect 3 months opEratin8 costs and act as a contingency against liabilities arising from planned organisationai closure or loss of cotktracl income. This Policy was vital to our Effective management of the pandemic. Pa8e 7
USSEX INTERPRETING SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 FUTURE PLANS Trustee5 want to use th¢ budg¢t lo continue to invest to grow, to sustain our wid¢r support offer. Digital stratcgy will focus on an options apprnisal for a repl8c¢rn¢nt integrated booking system Business Continuity Planning- we will explor¢ Cyber Essentials Plus Comparative Annual Staff Job Quality Index Survey - we are committed to an annual 8urY¢y, Carefully evaluated for learning Recruit a Le&rning & Development Manager to support contr8Ct mobilis&tion and a revi of KPTS Implement a new Hybrid Working Policy Embed a culture of Icarning & development. Develop our no wmng door Approach lo seryice delivery o Maintain OUT equality commitments with a focus on the communication and I1th needs of refu8ee$ & asylum seekers in an increasingly uncertain and volatile landscape Celebrate our 30 years at an AGM in November 2024 Embed Risk Management strategy in Managers Team Mobilis¢ and strengthen NHS slak¢hold¢r r¢lAtionships to anchor our 8tatus as a Ioc81 ITUSt¢d provider. Horizon scan lo und¢rsland 5tratagic objectives of commissioners to 8e¢urc compclilivc advantage ill lend¢rs. Proactively assess and manage H &S ri8ks and increase staff benefits asso¢iat¢d with flexible workplace culturos . STRUCTURE, COVERNANCE AND MANAGE1lENT Governlng document Tho or8anisv41ion is a charit&blo company limilod by 8uarantee, incorporated on 8 Deccmber 1999 and registered a8 a charity on 27 June 2000. Thc company WAS established under a Memorandum of Association which estsblishcd the objects and powers of the charitable company 8nd is governed under its Articles of Association. Under Ihose Articles, the Trnstees are ele¢ted at the Anauil General Mccling. Th¢ Members have guorallteed to contribut¢ a maxlmum of £10 each in the event of the ¢ompany b¢in8 Woulld up, Re¢rultment and appollltment of new trllittei Tru51¢es orc recruited from within Ili¢ membor8hip* according to skills 8ap8 on the Board and subjcct lo approval at 8 quor4t¢ MAllA8ement Committee and Talifi¢ation At an Annual General Meeting. TNslees receive & personal induction from a CEO, an inductioTh pack and ¢an be invited to observe the Manag¢m¢nt Comtniltee before submittin8 their application. The induction id¢ntifies traiT]ing needs and Truslces are offered appropriate training through the Nation81 Council for Voluntary Organis&llon5 (NCVO) and local training provid¢rs. The SIS Equal Opportunities & Diversity Policy 4180 explains the provision for equality and diversity training. Thist¢es are encouraged to participate in the Governance Neh¥ork of Cornmunity WO9. the local umbrella infraslN¢ttwe provides for the Community & Voluntary Sector. Strategic decisions are made at reUlar meeting$ of the Management Committee. There are occasional Strategic Away Days attended by staff and Trnstees at which decisions are reviewed and ¢valualed and future plans discussed. The CBO'S have d¢l¢gated authority to mak¢ d¢¢isions within the strategic framework of agreed Strategio Objectives. Financial decisions are made according to agreed Financial Control & Reporting Procedures. The Management Committ¢e r¢ceive quarterly. financial reports. Organlsatlonal structure The charity is rull by a Management Commillee comprising the Trustees. who delegate the day to day running to the joitLt CEOS, Arran Evans And Shahreen Shebli, Pag¢ 8
USSEX INTERPRETING SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31'MARCH 2024 STRUCTURE, GOVERNANCE Al MANAGEMENT Key mallagemellt renJuner&tion TbcTe wa5 a rcview of CEO remuneration in 2007. This was undcrtakca by a Trustee wbD conducted a comparative exercise with other organisations provAdinE Similar scrviccs, some bencl]mathg against NCVO and ACEVO data. A Report was submitted to th¢ MAllagcmcnt Committee of 1310712007 and a decision was taken with CEOS absent. Trustees agreed the Salary Scale. Progression is dependent on annual Appraisal as conductcd by thc Chair. CEOS remain at the top of thc salary scaje where they have beeL have been since April 2010. Thc KMR is periodically reviewed part of annual appraisal. Trustees decided to implement a grade extes15ion for all staff to support retention and recruitment in a challenging mfjrket. Page 9
SUSSEX INTERPRETING SERVtCES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTVRE, GOVERNANCE AI¥D MAI¥AGEMENT Risk management strategy and revieiy Tru51¢es arc hlly involved iu assessinE major risks at every Management Committee. Discussions considerdtions arc rccordcd in the minutes. Tru5tccs cnsure cthctivc safcguardiug of thc charity'5 asset5, fulfilmcnt of its objectives within the framework of tbe SIS Mission. Values and Vision httysJlsus5exlnteTpretlng.org.uklour-v15ion-mi55ion- 8lld-value and evaluatSon of the associated major rlsk& Ttuslees and Directors are familiar with the Charity Commission Guidance Clwities and risk management (CC26) - ht(ps.'Ilwww.gov.uklgovernmentlpublication51charities-and-risk-m2na8ement-cc26 Thi5 Guidance has been used lo design this ri8k management framewo to support Trustees tD: identify tbe major risks that apply to SIS. make decisions about how to resp)nd to risks. make all appropriat¢ s¢alem¢nt regarding risk management in th¢ SIS annual report (audited a¢¢ounts) Ttustees maintain responsibility for risk assessment and management and will, as part of their regular governance dutie4 ask: what risks would prevent us from me¢ting our objV? what mitigating actions should b¢ 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 PToce5s for reporting. Risk managem¢nt is aimed at reducing the 'gro55 l¢v¢l' of risk Identifi to a'n¢1 level, of risk. in othcr words. the risk that remains after appropriate action is taken. ThteeS delegate iznplementation to the Directors who will: manag¢ risk actively. develop r¢sponsibiiity for risk ownership aDd risk management across the organi5ation. develop und¢rstsDding of a riBk-aware approach lo working monitor and report regularly on the management of risk and any major weaknesses. review policy and praclice develop capability to respond to external and internal changes. The strategy aims lo proactively identify risks impactin8 setvices and activities, and then take action to either: minimise the impact of risk for exampl¢ wtth contingcncy planning. accept the risk. transfer the risk e.g. by ensuring there is appropriate insurancc in place reduce the risk e.g. if completc avoidance is impossible or disproportionately expensive in time or money monitor the risk. Risks are identified. tegOr]sed, scored and prioritised in a Risk Register by Directors working with the Manag¢m¢nt T¢aJn. Page 10
SUSSEX INTERPRETIN ERVI REPORT OF THE TRUSTEES FOR THE YEAR ETr4DED 31 MARCH 2024 srRUCTURE, GOVERNANCE AND MANAGEMENT Risk assessmellt is weighted for ipact. The Risk Register records action for mitigation, assigns lead responsibility and a date for revi¢w. The Risk Register is rcvicwcd at Six monthly mcctings of thc Managenent Consmittee. This includes governance. operational, financial. relationship managcmcn¢ cnvironmclltal or CKtBrnal arLd compliancc (law or regulation). The strategy has identified 17 signifjcant risk& The highcst risks involve disaster recovcry and planning and capacity challenges affecting mission delivery. Risk Area- Operydtional l of 4 Potential Bisk- Disaster recovery and planning o Potential impact - Computer system failure or 10&4 of data l Destruction of equipment. systems I Inability to deliver seTVtces Likelihood of occurrence (estimated score): 3 S¢vcrity of impact (estimatcd 5COTe).. 5 Overall or gross. risk scoro: 20 Controls l Mitlgations Investment in Digital Team l BusinGss Continuity Plan (BCP) I Icr Procedure & Continuity Manual (ICT CM) I Procedural Manuals & System documentation I Scenario planning and practice l T¢am 'bit¢-siz¢' digital ltrarning l Dats back up / IT support ¢ontr4ct I In5uranG¢ cover r¢vi¢w I Cyber Essentials Quality Mark l Da¢a Prot¢olion Polioy l Explorin8 Cyb E55¢ntia15 Plus Retained of net risk.: 9 o Monitoring- R¢gularty updated BCP l Updated ICT CM I Cyber Essentials annual appIltion l Data recovery testing l Microsoft Teams chat Lead re5ponsibility- Digital Man8g¢r l DI0[$ o Next R¢vi¢w date.. 03110124 Rlsk Area.- Operatlonal 3 of 4 Potential Risk- Capacity Challenges affecting mission delivery o Potential impact Stsff abS¢¢S impa¢t service deIivery l Recruitment and retelltion challenges affect delivery I Inadequate resources to meet KPIS Likelihood of occurrence (estimated score): 4 Severity of impact (estimated score): 4 Overall or 'gross' risk score: 20 Controls l Mitigation8 - Sickness & Ill Health Absence Policy - absence monitoring in MC Report I Regular supervision & Annual appraisal l ACAS guided HR Policies l Team appmach to service d¢liv¢ry124-hour emergency service Rota I Commitment to NJC seales and annual negotiated uplift I Documented Employee Benefits / Targeted interpreter enrolment / Coordination Team capacity kept under review / Review of intcgrated booking system repla¢etnent options I Project alignment- careful consideration of grant fiJndiThg opportunities l Annual Staff Survey & Wellbeing budget l Exit interviews and shared learning / Proccdural Manuals & System documentation / Implementstion of intcgrat¢d HR T¢Jolkit l HR legal fimd Retained of 'net risk.: 16 Monitoring - Contract Monitoring including unmet need I Staff Survey Report l Appraisals shar with trustees / Directors Reports l Team Meettngs / Manager M¢cliTLgs / Dirrctor Mcctings Lead responsibility- Managw l DirectOTS I Chair o Next Review dalc: 03110124 Significant extcrnal risk8 to funding have led to diversification of funding and activities. which have b¢en broadened and pictorially representcd a5 a Service Tube Map. which has seen additional 'servic¢ branch lines added. Recent ycars havc 5ecn a significant increase in grant income which makes an important financial CO7Ltribution to sustainability and central to our vital service offer. Thc currcnt situation for 2023-24 means we have sustained our Projects - whilst there is currently less Covid focus and one off initiatives. The situation for 2024-2D25 is less certain and is being CareIlY monitored with wider sources of replacement funding bcing con5idcrcd. Risk management has been succc6sl with thc SUSTI Framework secured from 1st January 2022 to tbc end of December 2025. We werc also succcssful for a Mini Competition called off of the SUSTI Framework and operational from Novemb¢r 2022. Page 11
SUSSEX INTERPRETING SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT We have sustsined our digital momentUD) from the signific8nt pandemic adaptations. One of our biggest achievements is ov¢r¢oming & business ltical limitation built into our booking databas& Wc rcscarchcd this complex challcllgc - engaging with on-line fonjms. After experimcnting alld testing wc dcploycd an innovative solution. We arc conducting atL options apprdisal for a r¢placement integrated booking syst¢m with improved functiollaiity. SIS has a Clear signed Consultallcy Agrccmcnt with evcry litLguisL This Bels out rcsponsibilities arou] insurdllc4 fraud, bribery. corruption, data protectioll and safeguardillg. It is important that commissioners fully apprcciate the boundarie5 around such contracts such that they do not place inappropriate requirements that would underniine legal compliance and increase risks arow]d business continuity. This Consultancy Agreement is regularly reviewed and updated &5 necessary. Internal financial risks are minimised by the implementslion of procedures for authorisalion of all transactions to ensure nsistent quality of delivery for aIl operational aspects of the charrtablc cotnpany. Thcsc Financial Control & Reporting ProcBdures arc revicwed annually to CD5urc that they still meet the needs of th¢ ¢harity. A Treasurer conducts monthly financial reconciliations. SIS defmes any expr¢ssion of dis5at15faction as a complaint and works hard to develop all op¢n f¢edback ¢uitur¢ 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 perforniance and improve services. All ¢ontracts include perfonnance indicators which ar¢ Monitor daily by SIS using an integrated booking database and related Pivot Tables. Perfonnance is reviewed monthly by writt¢n r¢porL There ar¢ annual ¢ontra¢t evaluations. SIS managem¢nt data supports an audit of perforniance at regular Team Meetings* Managers Meeting5, team monthly supervision and Quarterly Management Committee m¢¢tin8s. Business planning. an Annual Review and AGM provide opportunities for evaluation? planning and forecastin8. SIS uses The Nattonal occupation Standards for Management and LeadeTship to appraise staff p¢rfonn2ll¢e. Both CEO'S have Post Graduate DipEomas in Management Developm¢nt and one CEO has a Post Graduate Certificale in Social Ent¢rpris¢. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company number 3893084 (England and Wal¢s) Reglstered ChArlty number 1081284 Reglstered olet Communily Base 113 Queens Road Brighton East Sussex BNI 3XG Trustee5 Ms J Ellrarnacao (resigned 61412023) A Pcttitt E Lozano Ms N Cambridge Ms F Zaidi Ms M Zarega (appointed 2212ll024) Miss C Blomme {Appointsd L31612024) Company Secretary K J Braid Page 12
SUSSEX INTERPRETING SERVI REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 REFERkNCE AND ADMINISTRATIVE DETAILS Senior StAtutory Audltor Shona Wardrop C.A. Audltor$ ChaLlOt Hous¢ Limited . ChArtered Accountants 44 Grand Parade Brighton EASt Sussex BN2 9QA Worklng Nam¢ sis BAnkerA Caf Bank Ltd 25 Kings Hill Driv¢ We81 Malling K¢nt ME19 4JQ Nationwlde Buildlng Society Kings Park Road Moulion Park Northampton N3 6NW STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also the directors of Sussex Intcrprcting Services for the purpo$c5 of Company law) ar¢ responsible for prcparing the Report of tli¢ Trust¢¢s and the financial stalemcnls In accordance with appli¢abl¢ law and United lQngdom Accounting Standards (United Kill8dom G¢n¢rally A¢¢¢pted Ar¢ouzLting Practice). Company law requires the tnJslee$ 10 preparo financial ststements for each financial year which giv¢ a tru¢ and fair view of the state of affair$ of th¢ Chgritable company and of the incoming resource$ application of resources, includin8 the incotne and exp¢nditur¢, of the charitable company for that period. In pr¢parin8 those fingn¢iAI statements, the tsuslees are requir¢d to 8elect Suitable accounting policies And then apply them consistently; obs¢rve the m¢thods and principles in the Charity SORP; mak¢ jud8ements and estimates that are reasonable and prud¢nl' preparo the financial statements on the going concern basTs unless it 15 inappropriate to presume that the charitable company will continu¢ in business. The trustees are responsible for keeping prop¥r accounting records which disclose with reasonable a¢curacy at any time the financial position of th¢ charitsbl¢ company and lo enable them to ensure that th¢ financial statements colliply with the Companies Act 2006. They arc also responsible for safeguarding the assets of the charit&ble company and hence for taking reasonable steps for the pr¢v¢nlion and detection of fraud and other irre&wlarities. In so far the trustees are aw¢. there is no relevant audit infonn8tion of which the charitable company's audltors are unaware. attd the ttustees h&v¢ tsken all stcps that they ought to have tsken to make themsclvcs aware of ally relevant audit itifonmtion and to establish that the auditors aware of that inforniation. Pa8e 13
SUSSEX INTERPRETIN ERVICES REPORT OF THE TRUSTEE FOR THE YEAR ENDED 31 MAR 24 AUDITORS The auditors, Chariot House Limited, will be proposed for r¢-appoillttnent at th¢ forth¢oming Annual G¢n¢ral M¢¢tiDg. Approvcd by order of th¢ board of t51¢¢5 on 2611112024 and signed on its behaIf by: A P¢ltitt- Trustee Pag¢ 14
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF SUSSEX INTERPRETIN SERVI OpRDlon We have audited th¢ finan¢i815tat¢m¢nts of Su55¢x Int¢rpre¢ing S¢rvi¢¢s (Ihe 'charitable company? for the year ended 31 March 2024 which comprise the Statement of Financial Activilics, thc Balance Shect, the Cash Flow Statement and note5 to th¢ fInancial 5tat¢ments, in¢luding 8 sun]wry of significant accounting policies. The financial reportiug framcwork that has bocn appli¢d in th¢ir pr¢paralion is appli¢abl¢ law and Unit¢d Kingdom A¢¢ounting Standards (Unit¢d Kingdom G¢ncrnlly Acccplcd Accounling Practice). In our opillion Ibe financial stalemenls: give a Ie and fair view of the stst¢ of th¢ th8rit8blc company's affairs as at 31 March 2024 and of its incoming resoue8 and application of r¢souTces, including it5 incom¢ and ¢xp¢nditurc, for th¢ y¢ar thcn ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in &CCOTdance with the requircments of thc Companies Act 2006. Basls for oplnlon We conducted our audit in accord&nce with Intemalional Standards on Auditing (UK) (ISAs (UK)) and applic&ble law. Our responsibilities under Ih08e Sthftdards are further described in the Auditors, respon5ibilitie5 for the audit of th¢ financial statements section of our report. We are independent of the charitable company in accordance with the cthical requirements that are relevant to our audit of the financial statements in the UK, including tho FRC'S E4thical Standard, find we have fulfilled our other ethical respon8ibilities in occordance with these requirements, We believe that the audit ¢videnG¢ we hav¢ obtsin¢d is sufficient and appropriatc lo provide a basis for our opinion, Concluslons relotlng to golng concern In auditing thc financial Btatements, we hdV¢ ¢onoluded that tho ¢ru51ees' use of the 8oin8 concern basis of accountin8 in the pr¢par&tlon of th¢ financial stal¢menl8 is appropriate. Based on the work we have perfornied, we have not Identified any material uncertainti¢5 re18tins to ev¢nts or conditions that, individually or collectively> m&y cast signifi¢ant doubt on tho ¢h8ritable comp8ny's ability to continue as a 8oin8 concern for a period of at Icasl twclve months from when the financial sl8tcm¢nts are authorised for issue. Our respon&lbiliues and the responsibilities of th¢ trust¢¢s with respt to going concern are described ill Ihc relevant Sections Df this report. Other Information Thc Iruste¢s arc responsible for the other infonnation, The other inforn]81ion comprises the infomiation includ¢d in th¢ Annual Report, other than the financial statcmenls and our Report of the Independent Auditors thereon. Our opinion on the financial stalemeni$ doe$ not ¢ov¢r the oih¢r infornialion and, except lo the extent otherwise explicitly stsled in our report, we do not expr¢ss any form of assurance conclusion Ihereon. In cortneelion with our Audli of the financial $lat¢m¢nls, our responsibility 18 lo read the other infonnation and, in doing 80, consider whether the other inforn)ation is materially inconsisten¢ with the financial statements or our knowledge obtained in the audit or otherwis¢ appe4rs lo be materially misslaled. If we identify such material inconsislencie5 or apparent material misstatements, we are required to delernine whether this gives rise lo a material misstatement in the financi statements them5elve$. If. b48ed on the work we have performed, we concludc that there 15 a material misstatement of thi$ other inforniAlion. we are rcquired to report that fact. We have nothing to report in thi5 regard. Oplnlons on other mattery prescrlbed by the CompAnles Act 2006 In our opinion, based on tho work und¢rtak¢n in Ihe course of th¢ audit: the infomialion given in the Report of the TNstees for the fmancial year for which the financi statements are prepared is ¢onsi5tent with the financial stalements; and th¢ Report of the Thstees ha5 been prepared in accordance with Applicable legal requirements. Page 15
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBER SUSSEX INTERPRETING SERVtCE Matters on whlch Ive are required to report by exception the light of the knowledge and underslandi7Jg of the charitable company and its eThvironment obtsined in the COUTse of the audiL w¢ have not idcntificd material misstatements in the Report of the Tnte¢s. We have nothing to rcport in respect of the following rnatt5 where the Companics Act 2006 requires us trj report to you if, in our opinion.. adcquale accounting record5 have not been kept or retunLS adequate for our audit havc not bccn received from branches not visited by us. or the financial statements arc not in agreement with thc accounting records and returns" or certain disclosure5 of tste¢S, remuDcration specifiedby law arc not made. or we have not received all the inforniation and explanations we require for our audit. or the trustees were not entitled lo take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in prepaTiDg the Report of the TTU5tees. Responsibilitie5 of trustees As explaincd more llY in the Siatemcnt of TTUStee< Responsibilities, the trustees (who arc also the directors of the charitable company for the purposes of company law) arc rcsponsible for the preparation of the fanCIal statements and for b¢ing satisfied that they giv¢ a true and fair view, and for such internal control as th¢ ttustees delemiine is nece65ary to enable the prepardtion of fancIal statements that are free from material misstat¢ment, whether due to fraud OT eiTOr. preparing the financial statements. the tSte¢S ar¢ responsible for ass¢ssin¥ the Gharilable company's ability to ntinue as a going concern. disclosing> a5 appli¢able. matters related trj going concern and using the going roncem basis of a¢¢ounlin8 unless the truste¢s either intend to liquida¢¢ the charitable company or to cease operations, or hav¢ no realistio alternative but to do so. Page 16
REPORT OF THE INDEPENDENT AUDrroRS TO THE MEllBERs OF SUSSEX INTERPRETtNG SERVICES Our responslblllties for the audlt of the ftnAnelal stlltsments Our objectives are to obtain Teasonable assurance about whether the finan¢ial sta¢¢ments as a whole 8r¢ fre¢ from material misslatemenl, whether due to fraud or error, and to issue a Report of the Independent Auditors that in¢lud¢8 our opinion. Reasonable assurdn¢e is a high level of 8ssuran¢4 but 15 no¢ & guarantee that an audit conduct¢d i accordance with ISAS (UK) will always delect a material misstatement when il ¢xists. Misst&t¢m¢nls ¢en arise fron) fraud or error and are considered material if, iDdAvidually or ffin the gregate, they could reasonably be expected lo itttiu¢nc¢ the economi¢ decision8 of uscrs tsk¢n on th¢ basis of th¢s¢ fanCial statements. Th¢ axtent to whiGh our procethire$ are c8pabl¢ of d¢t¢¢ting legularl11es, including fr&ud is det&iled below.. Btsed on our understanding of the charity and its activities, and through discussion with the trustees and management, we identified the principal risks of material mis818lement both at the financial statement level and at the assertlon level. We considered these risks in the light of various factor8 including the level of complexity, subjectivity, uncertainty. potential management bias, frdud, materiality and any other relevant factors. We considered the extent lo which these would have a maierial impact on the financtal sl8lement8 and de8igrted our audit work accordingly. In identifying and assessing risks of materi81 mi&8thtemenl in respect of irr¢gulariti¢s, including fraud and non- complianG¢ with laws and r¢gulalion8, our procedures included Il)e following.. W¢ obtained an understanding of Ihc Icgal and regulatory framework that tho ¢hJrity operates in, focusing on thos¢ law5 and 1¢8ulationJ Ihut had a tngterial eff¢¢t on the financial statcments or that had a fundaniental effect on the opordtions of Ihc charity from our profc55ional atMI sector cxpcrience. Wo performed analytical proccdure8 to identify any unusual or unexp¢cted rel&tlon5hlp5 that may Indlcate risks of material mi8Statement du¢ to fraud, and revlewed Significant or unusual transactions to id¢ntify th¢ir undcrlying supporting rationalo We inspected the minutes of meetings of those charged with govemanc4 and made direct enquiries of management and the board of tru5tee5 concorning the ¢harity's policies and procedures relating to.. o Identifying, evaluating, and complying with laws and regulations and wheth¢r thoy w¢rc awarc of any in5tanGos of non-compliance,, o Dete¢ting and r¢$pondlng to'the risks offr3ud and whether Ih¢y have knowl¢d8¢ of any actual, su3pcct¢d, or all¢ged o The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. In 8ddr¢55ing th¢ risk of fraud IhrouBh mana8¢m¢nt override of conlrols, we tested the approprialene88 of journal entries and oth¢r adju5tm¢nts, assess¢d wh¢ih¢r the Judgem18 made in making accounting estiTnates were indic&tive of a polcnti&l bias and lesled significant IrAnsaclions that were unusual or thos¢ outsid¢ the notmal cours¢ of bu5ine88. We also ' dis¢u55ed and reviewed the chaTily's business model 4nd forward plaTming to a5S¢55 going concern communicated applicable laws and regulations throughout the audit team and remained olert to any indication5 of non- complianc¢ throughout the audit. reviewed the financial statement disc105ures and tested the8Q to SUPPOrting documentslion to assess COLnpliance with applicable laws and regulations. Carried out substantive testing on income and expenditure Re-perfonned reconciliations of control accounts, and recalculated items such as depreciation Because of the inherent limitations of an audit, there is 8 risk that we will not detect all irregularities, including those leading to a matertal misstat¢ment in the financial statements or nonaeompliance with regulation. This risk increases the more Ibat compliance with a law or regulation is removed from the events and transactions refirct¢d in th¢ financial statsmrnts, wc will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occutting due to fraud rather than error, as fraud involves intentional concealment, forg¢ry* collusion. omission or miSTcprc5tatiOn Page 17
REPORT OF THE INDEPENDENT A SUSSEX 1rERPRETING SERVICE ITORS THE MEMBERS OF A rther description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council'5 web51te at www.fr¢.org.uklauditorsresponsibiIities. This description fotms part of our Report of the Independent Auditors. Use of our report This report is made solely to the charitable company's members. as a body. Tn accordance with ¢haplcr 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so tELat we might slate to the charitablc company'8 embers thos¢ matters we are required to state to them in an auditors, report and for no other pu4)ose. To the fullest extent permitted by law. we do not accept or assume respotLsibility to anyotte other than the charitable company and the charitable companys men]bers as a body. for our audit worL for this repoLL or for the opiniDns we have fornd. Shona Wardrop C.A. (Senior Siatutory Auditor) for and on behalf of Chariot House Limited Chartered Accountants 44 fjrand Parade Brighton East Su55ex BN2 9QA Dale: .........,.. Page 18
SUSSEX INTERPRETING SERVICES ATEMENT OF FINANCIAL ACTIVITIES CORPORATING AN INCOME AND EXPENDfruRE A FOR THE YEAR ENDED 31 MARCH 20 COUN 2024 Unrestricted fimds 2023 Total funds NotCS INCOME AND ENDOWMENTS FROM Donations and legacies 1.513.735 1.294.861 Other trading activities Investment income 242 426 143 328 Total 1,514403 .295,332 EXPENDTfiiRE ON Charit&ble activltie5 Charitsble Activities 1477 902 1202 177 NET INCOME 36.501 93,155 RECONCILIATION OF FUIYDS Total fid$ brought forward 410,988 317,833 TOTAL FUNDS CARRIED FORWAIiD 447 489 410 988 The notes forn part of thes¢ finala1 stat¢mellts Page 19
SUSSEX INTKRPRETING SERVICES EGISTERED NUMBEIL. 3893084 BALANCE SHEET 31 MARCH 2024 2024 Unrestricted 2023 Total funds Notes FIXED ASSETS Tangible assets 635 1270 CURRENT ASSETS Debtors Cash at bank io 442,113 183 568 423,485 192 072 625.681 615.557 CREDITORS Amounts falling due within one y¢ar li (178,827) (205,839) NET CURRENT ASSETS 446,854 409718 TOTAL ASSETS LESS CURREIYT LIABILITIES 447,489 410.988 NET ASSETSI(LIABILITIES) 447 489 410 988 FUNDS Unrestricted funds 12 447 489 410988 TOTAL FUNDS 410 988 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subjeot ¢0 the small ¢ompallie8 regime. The financial ststements were approved by ihe Board of Trustegs and authorised for issue on 2611112024 and were signed on its behalf by: A P¢ttitt- TTUStee The not¢5 forn] part of these fmanoial statetnents Page 20
SUSSEX INTERPRETING SERVICES CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Casb flows from operating activilics Cash gBncratcd from opcrations 123 416) Net cash uscd in opcr8ting aGtivAties 123 416 Cash flows frozn investing aclivities Purchase of tgible fixed a55ets tnterest received (1.906) 328 426 Net cash provided byl(u5¢d in) inv¢sting 4ctiviti¢5 426 1.578) Change in cash and cash equivalents in the reporting period Cash and cash ¢qulvalents at the beginnlDg of the reporting period (8,504) (124.994) 192.072 317 066 Cash And c45h equivalents At the end of the reportlllg perlod 183 568 192,072 The notes forn) part of these fjnanoial statements Page 21
SUSSEX IKfERPRETING SERVICES OTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 RECOIYCILIATIOIY OF NET INCOME TO IYET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net Income for the reporting perlod (Ls per the Statsment of Fln4nclal Actlvltles) Adjustments for: Dcprcciation chargcs Interest received Increase in debtors (Dc¢rcascyincrcasc in creditor5 36,501 93,155 635 (426) (18,628) 27.012 635 (328) (262,003) 45,125 Net cash used in operation$ 123,41 ANALYSIS OF CHANGES IN NET FiTNDS At 114ll3 Cash flow At 3113124 Net c#sh Cash at bank 192,072 8.504 183.568 192072 183.568 Total 183568 The notes forni part of th¢se financial stat¢m¢llts Page 22
SUSSEX INTERPRETING SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTJL¥G POLICIES Bll515 Dr preparlng the fm#nciAI ststements The fanCiaL statemcnts of the charitablc compallyy which is a public benefit entity und¢r FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Rcporting by Charitics: Sial¢ment of Recommended Practice applicable to cbaritie5 preparing thcir accounts in CordanCe with th¢ Financial Reporting Standard applicablc in Ibe UK and Rcpublic of Ircland (FRS 102) (cffcctivc l January 2019),. Financial Rcporting Standard 102 The Financial Rcporting Standard ttpplicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial slateinenls have been prepared under the historical cost conventitsn. Th¢ finan¢ial statements are prcpared in sterling whiclL 18 the functional currency of the entity, and are rounded to the nearest £1. At the time of approving the financial Staternen the trustees have a rea80nable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, and on that basis the charity is consid¢red to be a going Gon¢¢ni. Income All incom¢ 15 recognised in the Statement of Financial Activities once the chartty 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 a5 soon as thwe 18 a Iggal or constructive obligation coramitting the charity to that oxpendiNre. il is probable that a transf¢r of ewnomi¢ b¢n¢fits will be required in 5¢ttloment and the atnount of the obliBation can be measured reliably. Expenditure is IoUllted 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 resourees. TAngSble red assets Depreciation is provided at the following annual rates in order to write off each asset over it5 estimated useful life. Fixtures and fittings Computer equipment 33Yo on cost and 20% on cost 33Yo on cost The ch&rity does not capitalise fixed assets with a cost less than £500. Taxation ThB Charity is considered to pass the tests set out in Parngraph I Schedul¢ 6 Finance Act 2010 and theiefore it meets the definition of a Gharitable compally for UK Corporation Tax purpD5e5. Arcordingly thc Charity is potentially exempt from taxation in respect of income or capital gains r¢ceivcd within catcgoric5 covered by Chapter 3 Part I I Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such incorne OT gains are applied exclusively to cbarilable purposes. Fund Accounting Unrestricted funds can be used in accordance with the charitable objectives At th¢ discretion of the trustees. Restricted funds can only be used for particular restrictrjj purposes within thc objects of the charity. Restrictions arise when specified by th¢ donor or when funds ar¢ raised for particulgr restricted purposes. Further explanation of th¢ nature and pu0$¢ of each fjjnd 15 included in th¢ notes to the ftnanGial statement5. Page 23 continued..
SUSSEX DITERPRETIN SERVICLS NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 LVIARCH 2024 - eontlnu ACCOUNTJNG POLICIES - contillued Pen51Dll costs and other post-retirement benefit5 The charitablc company operntes a defined contribution pension scbeme. Contributions payable to the charitable coD]pangs pcnsioll schcmc arc Charg to the Ststment of Financial Activities in the period to which they relate. Judgements and key sources of eytimatlon uncertaitity In the application of the Charity's accounting policies. the charity is required to make judgments, estimates and assumptions about thc carrying value of assets and liabilities that are llot Teadily"apparent from other sourcc& The estimates and associated assumption5 are based on hislori¢al exp¢rienc¢ and other factors considered lo be relevant. Actual results m&y diff¢r from thcse cstimates. The estimates and underlying assumptions are reviewed on an on80ing basis. Revisions to accounting estimates are re¢ognised in the period in which the estimate is revised. if the revision affects only that period. or in the period of the revision and fvture periods if the revision affects both the current and future periods. Ther¢ are no estimates and assumptions that are considered to have a significant risk of causing a rnaterial adjustll¢nts to the fwancial slalemenls ITh a future period. Financlal instruments The charity has only financial assets and financial liabilities of a kind that qualify as basi¢ financial instruments, Basic financi81 instThments are initially recognised at transaction value and are subsequently measured at their settlement value with the exception of bank loans which are measured at amortised cost using the effective interest method. Financial Assets Trade and other debtors are recognised at th¢ settl¢1 amount due after ally trdde discount offered. Prepayments are valued at the amount prepaid net of any discounts due. Financial Liabilities . Creditors and provisions are recognised wh¢re the charity has a present obligation resulting from a past event that will probably result ill the transfer of llds to a third paty and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provision8 are nOMllY recognised at their settlement amount aft¢r allowing for any discounts due. DONATIONS AND LEGACIES 2024 2023 Donations Grants Contract Fees 1,654 177.894 1334,187 40 153.562 1,141259 l.513.735 1.294.861 GrL4 received. included in the above. are as follows: 2024 2023 Other grdnts 177,894 153,562 Page 24 ¢outinueLL..
SUSSEX INTERPRETING SERVICLS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 OTHER TRADING AcfIviTIES 2024 2023 Training 242 143 INVESTMENT INCOME 2024 2023 Deposit account interest 426 328 CHARITABLE ACTIVITIES COSTS Direct Costs Charitsble Activities 1,477 902 NET INCOMEl(EXPEIITURE) Net incoznel(expenditure) is slated aft¢r ¢haT8in81{¢rediting): 2024 2023 Depreciation- owned assets Auditor's remuneration- audit servi¢e8 Auditor's remuneration- non aydil 8¢rvx¢e8 635 4,700 1.300 636 3,500 1,250 TRUSTEES, REMUNERATION AND BENEFITS Payments amounting to £nil (2023: £3,779) were made to one Trustee for intetpreting services rendered, Trustees, expenses There were no ttustees, expenses paid for the year ended 31 March 2024 nor for tILe year ended 31 March 2023. STAFF COSTS 2024 2023 Wages and Salaries Social security costs Other pension costs 540.034 54,811 441.994 39,480 643,840 522911 Tkn avcrdgc monthly numbcr of cmployees during the year was as follows: 2024 16 2023 14 Numb¢r Pa8¢ 25 continue(L..
SUSSEX INTERPRETIN ERVI NOTES TO THE FINANCIAL STATEMKNTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 STAFF COSTS- contiDued The nun]ber of einployees whose employee benefits (excluding employer peDsion costs) exceeded £60.000 was: 2024 2023 £60,001- £70,000 £70,001- £80,000 Key Management (being TDJStecs and josnt CE(Ys) remuneration (comprising gross salary. ¢mploy¢rs' national in5urancc cmployer5' pension) amounted to £183.675 (2023.. £167.603) Th¢ av¢rage monthly numb of ¢mploye¢5 on a Full Time Equivalent basis was 15 (2023.. 13). TANGIBLE FIXED ASSETS Fixts¢S and fittings Computer equipment Tot&ls COST At l April 2023 and 31 March 2024 15.502 41.142 56.644 DEPREcTI0T1 At l April 2023 Charge for year 15,502 39.872 635 55.374 635 Al 31 March 2024 NET BOOK VALUE Al 31 March 2024 635 635 At 31 March 2023 io. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Other debtors PPayMellts and accrued income 436.829 1,318 418,815 1.318 423 485 Page 26 continued..
SSEX tNTERPRETING SERVICES NOTES TO THE FINANCIAL sfATEMENTS- eontlnued FOR THE YEAR ENDED 31 iVtARCH 2024 ii. CREDITORS: AMOUI¥4TS FALLING DUE WITHIN ONE YEAR 2024 2023 Social security and othertaxc5 Other creditors Accrued expenses 66.109 40.506 67,948 63,615 178 827 205,839 12. MOVEMENT IN FUNDS Net movcment in fiinds Transfer5 between funds At 3113124 At 114123 Unre$trleted fund$ General fund Reserve Fund 110.988 300 000 36.501 (50.000) 97,489 350 000 410 988 36.501 447.489 TOTAL FUNDS 410.988 36.501 447.489 N¢t movement Ill fund5, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrleted funds Genernl fund 1,514,403 (1,477,902) 36.501 TOTAL FUNDS 1514403 1477 902 Compar8tlves for movement in ndS Net ovettlent in funds Transfers between nds At 3113123 At 114122 ULrestrieted funds G¢neral fund Reserve Fund 67.833 250 000 93.155 (50.000) 110,988 300 000 317 833 410 988 TOTAL FUNDS 317833 93.155 410,988 Page 27 continue(L..
SUSSEX INTERPRETING SERVICES NOTES TO THE FINANCIAL STATEMENTS- eontlnued FOR THE YEAR ENDED 31 MARCH 2024 li MOVEMENT I1¥ FUNDS- Continued CDrnparative net movement in funds. inch]ded in the above are as follows.. Incoming resources Rcsourcc5 expended Movcmcllt in fimds UDrestricted funds General fund 1.295,332 (1.202,177) 93.155 TOTAL FUNDS 1295 332 1,202 177 The reserve is established to 5UPP¢)rt 3 months running Costs. 13. REIATED PARTY DISCLOSURES The only Related Paty transaction is th¢ payment to a Trust¢¢ for Interpr¢ting S¢rvi¢e5 ref¢rr¢d to in th¢ Trustees, Remuneration and Benefits note. Page 28