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← Sussex Interpreting Services

2025-03-31-accounts

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

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 31 MARCH 2025

Page
Report of the Trustees 1 to 12
Report of the Independent Auditors 13 to 15
Statement of Financial Activities 16
Balance Sheet 17
Cash Flow Statement 18
Notes to the Cash Flow Statement 19
Notes to the Financial Statements 20 to 26
Detailed Statement of Financial Activities 27

SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

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.

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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.

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities Growth

Last year we fully recovered to our pre-pandemic interpreting activity. This year interpreting activity has grown by 10%. Having grown back fairer, stronger and better https://sussexinterpreting.org.uk/news/sis-annual-review-2021-2022-growing-back-stronger-better-and-fairer/

we spent this year continuing to invest to grow https://sussexinterpreting.org.uk/news/sis-annual-review-2023-2024-celebrating-30-years-investing-to-grow/

We have recruited to a new post of Learning & Development Manager, increased our Digital budget to account for a new booking platform and issued permanent contracts of employment to our Projects Coordinators.

The 3 year Contract (NHS Sussex - Mini Comp - Joint Commissioned Interpreting Contract) for Face to Face Interpreting, Telephone Interpreting and Video Interpreting started in November 2022 and provides the foundation to join up interpreting for all NHS providers across Sussex. Interpreting work in East Sussex continued to grow and was double that of 2021-2022. 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. https://sussexinterpreting.org.uk/news/tender-success/

Grant funding was down 37% on 2023-2024, a reflection of reduced budgets and fierce competition, particularly for national resources. Despite this, the Project Team have delivered across 9 main funding streams and key organisational priorities such as support for Volunteer Linguists, website accessibility and service user engagement. They have represented and promoted SIS widely in networks and fora. They have delivered training and briefings.

Linguists

Central to our success is the dedication of SIS Linguists. We publicly acknowledge the tremendous work of our Community Interpreters at our AGM in November 2024 - which marked 30 years of SIS! Over 160 people attended to mark this important milestone as a charity and social enterprise. 18 Interpreters worked in 12 languages so that our beneficiaries were fully involved.

Our fantastic Linguists were at the heart of everything. We were delighted to have Bella Sankey the Leader of Brighton & Hove City Council presenting awards. Before inviting each Linguist to the stage of the Ralli Hall to accept their award Bella shared some powerful observations:

"SIS Linguists help to improve health, connectedness and quality of life. SIS does this every hour of every day and is vital to the wellbeing of our city. It addresses health inequality and supports social inclusion, fairness and dignity.

SIS celebrates inclusivity and multi-culturalism - we can see and hear that today with all the live interpreting in the hall! It has been described by a previous Mayor of Brighton & Hove as The People`s United Nations.

SIS has great Linguists. They are person-centred and work with skill, sensitivity, empathy and professionalism. This helps people feel safe, heard and understood.

I am honoured to be here today to present these awards to SIS Linguists. It is a small token of thanks for all their humanity, professionalism and resilience. They are a source of great inspiration in our city!"

Headlines in SIS stories speak of our commitment to beneficiaries and our ability to deliver great services:

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

https://sussexinterpreting.org.uk/sis-stories/she-was-always-available-to-support-me-with-everything-in-order-that-i-couldbecome-financially-independent/ https://sussexinterpreting.org.uk/sis-stories/sis-interpreters-always-gave-the-right-voice-to-displaced-people/ https://sussexinterpreting.org.uk/sis-stories/this-is-the-first-time-someone-has-asked-me-if-i-need-something/

Change

There continues to be significant demographic change and the related need for urgent response. We worked with 6212 Service Users speaking 50 languages - a 10% increase in the number of beneficiaries on the previous year. 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 continued to impact the need for Community Interpreting services.

We actively participate 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 & CVSE Mental Health Network. We have advocated for our beneficiaries and encouraged our partners to develop refugee strategies as part of City of Sanctuary re-accreditation and Inclusive Cities.

"The written translation service has been greatly appreciated, and the turnaround time for the translation requests has always really quick, which is so important when we are wanting to update welcome packs, posters and other resources. I've used other translation services in previous roles and the wait times could be really long." (Stacey Dickson, Operations Manager, BHCC Community Hub)

Accessibility

We have developed our fully accessible web pages - available in 23 languages -https://sussexinterpreting.org.uk/service-users/. They are used for accessing language support and translated information. We promoted documents uploaded to the resource library using targeted translated SMS messaging and supported Brighton & Hove City Council with video translation and dissemination. SIS was commissioned by Brighton & Hove City Council Public Health Team to help with their seasonal vaccination campaign.

https://sussexinterpreting.org.uk/news/translated-resources-for-kidney-cancer-awareness-week-2025/

https://sussexinterpreting.org.uk/news/translated-videos-to-help-families/

https://sussexinterpreting.org.uk/news/seasonal-vaccinations/

Digital

Digital is an important part of our no wrong door strategy - our approach that however beneficiaries come to us we will support them. There is a focus on accessible information and ease of access to support customers in our digital age with contact information translated into 23 languages https://sussexinterpreting.org.uk/contact-us/

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Our Virtual Switchboard continues to improve our response times and make a real difference. People call our Virtual Switchboard 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. We have now introduced automated translated acknowledgement for Service Users leaving messages.

Our short videos for people with language needs in Sussex are popular. 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

We continue to promote our videos 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/

SIS has successfully received Cyber-Essentials Plus accreditation. A significant milestone in strengthening our organisation's cybersecurity. This advanced certification demonstrates that SIS has undergone a rigorous independent assessment of our cybersecurity measures, including checks on software, malware defences, network security and user access controls to ensure that we meet the highest standards of security.

Achieving Cyber-Essentials Plus highlights our proactive approach to minimising risks and protecting our systems. This accreditation provides our clients, partners, and staff with greater confidence that SIS prioritises security at every level. We remain committed to staying vigilant and consistently enhancing our systems to meet the growing challenges of cybersecurity. This success is not just a certificate on the wall but a reflection of our responsibility to those we serve and the systems we depend on.

Customer Service Excellence

This was the 14th continuous year of our Customer Service Excellence (CSE) journey. This year we worked with a new Assessor. We also involved the whole staff team in considering together all the evidence we wanted to submit - an important development https://www.customerserviceexcellence.uk.com/media/1080/updatedcontacts_csestandard_2024.pdf We secured an exceptional 15 areas of Compliance Plus. There were no partial compliances. We retained all 12 areas of Compliance Plus from last year and added 3 new ones:

SIS is meeting the current standards for timeliness and quality of service. However, the strength found by the Assessor was the openness of the performance being publicised. The website contains a wealth of performance data, which is accessible to all Stakeholders. In addition, the annual report and annual general meeting provide the platform for performance to be publicised / promoted. (5.3.2)

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Unsolicited feedback gained from Service Users, Interpreters and Practitioners is consistently positive, indicating that staff are friendly, polite, and professional. This was echoed throughout the interviews, whereby Service Users stated, "Staff are really wonderful, and go above and beyond", "The Staff are really friendly, and polite, and put the Service User at ease". The survey comments from Service Users are also highly positive and refer to staff as helpful and friendly, and at least 98% of responders indicate that they are highly satisfied with how the service is delivered. (2.2.2)

The Organisation consistently delivers the service as promised to individual Service Users; this was evident through the quantitative satisfaction levels of the different groups and the number of positive testimonies. There were minimal complaints upheld last year, and learning was gained from formal and informal complaints. Interviews with all Stakeholders, Service Users, Linguists, Practitioners, Commissioner and Staff were very complimentary of SIS and how it supports and works with a broad range of organisations and people. (4.2.2)

"They don't just stick to interpreting and translating and that's been evident from the very start. They have a much wider remit and much wider desire to help people… SIS treats its Service Users, Linguists, Funders and Staff as customers, and that gave me a very positive message. To have four distinct customer groups… They don't just signpost or give a link on a website, they want to take accountability to make sure that person's needs are being looked after even though it might be by another partner.

They meet new challenges head on, they thrive on new challenges, again with Service Users at the heart of everything…. They really do care passionately about the lives of their Service Users. I see that every time I come down. And as a result, all stakeholders including Commissioners rate SIS highly. It's a high-quality provision, the depth that SIS go to… As a result they are a key influencer and coordinator, they are constantly adding to their "Big Heart" map, they leave no stone unturned to find that niche provider, to help the Service Users" (CSE Assessor)

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

Financial position

Budget planning and review is conducted throughout the year, with written Trustee Budget Briefings discussed at Management Committee meetings. New Trustees are fully inducted into this process.

In forecasting and financial planning we consider:

The most important figure is the 'free reserves' - effectively available cash reserves over and above the designated £350,000 contingency reserves. These can be designated by the Management Committee to support revenue deficits where they consider this necessary - as was the case in previous years. Free reserves held at 31 March 2025 was £97,489

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.

Trustees now also receive budget trend data considering historical budget deficit forecasts, budget deficit forecast as % forecast income and end of year budget variance.

A positive budgetary performance variance of £74,677 against a forecast worst case scenario deficit of £52,306 is largely due to an increase of 10% in interpreting activity and reduced digital expenditure against budget as we deliver due diligence around a new booking system.

Reserves policy

Trustees and CEOs have established a reserves policy in line with Charity Commission guidance 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.

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FUTURE PLANS

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.

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.

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Key management remuneration

All employees pay rates are related to NJC Scales and progression points.

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

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:

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:

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

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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 presently involve capacity challenges affecting mission delivery and planning and capacity challenges affecting mission delivery. The Risk Register is provided to Auditors and considered commercially sensitive.

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. 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

A Pettitt E Lozano (resigned 19/11/2024) Ms N Cambridge (resigned 29/11/2024) Ms F Zaidi Ms M Zarega Miss C Blomme (appointed 13/6/2024) A Cashin (appointed 10/4/2025)

Company Secretary

K J Braid

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS Senior Statutory Auditor

Shona Wardrop C.A.

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

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.

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SUSSEX INTERPRETING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

In so far as the trustees are aware:

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 ............................................. and signed on its behalf by: 16/10/2025

...................................................................... Ms F Zaidi - 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 31 March 2025 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).

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:

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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:

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.

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:

Based on our understanding of the charity and its activities, and through discussion with the trustees and management, we identified the principal risks of material misstatement both at the financial statement level and at the assertion level.

We considered these risks in the light of various factors including the level of complexity, subjectivity, uncertainty, potential management bias, fraud, materiality and any other relevant factors. We considered the extent to which these would have a material impact on the financial statements and designed our audit work accordingly.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

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

o Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;

o Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;

o The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.

In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates were indicative of a potential bias and tested significant transactions that were unusual or those outside the normal course of business.

We also

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation.

This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation

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.

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.

Shona Wardrop C.A. (Senior Statutory Auditor) for and on behalf of Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Date: .............................................

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SUSSEX INTERPRETING SERVICES

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

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Charitable activities
5
Charitable Activities
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 2025
Unrestricted
funds
£
1,605,816
170
2,320
1,608,306
1,585,935
22,371
447,489
469,860		 2024
Total
funds
£
1,513,735
242
426
1,514,403
1,477,902
36,501
410,988
447,489

The notes form part of these financial statements

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SUSSEX INTERPRETING SERVICES (REGISTERED NUMBER: 3893084)

BALANCE SHEET 31 MARCH 2025

2025 2024
Unrestricted Total
funds funds
Notes £ £
FIXED ASSETS
Tangible assets 9 - 635
CURRENT ASSETS
Debtors 10 301,726 442,113
Cash at bank 318,854 183,568
620,580 625,681
CREDITORS
Amounts falling due within one year 11 (150,720) (178,827)
NET CURRENT ASSETS 469,860 446,854
TOTAL ASSETS LESS CURRENT
LIABILITIES 469,860 447,489
NET ASSETS 469,860 447,489
FUNDS 12
Unrestricted funds 469,860 447,489
TOTAL FUNDS 469,860 447,489

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 ............................................. 16/10/2025 and were signed on its behalf by:

............................................. F Zaidi - Trustee

The notes form part of these financial statements

Page 17

SUSSEX INTERPRETING SERVICES

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period		 2025
£
132,966
132,966
2,320
2,320
135,286
183,568
318,854		 2024
£
(8,930)
(8,930)
426
426
(8,504)
192,072
183,568

The notes form part of these financial statements

Page 18

SUSSEX INTERPRETING SERVICES

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
2025 2024
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 22,371 36,501
Adjustments for:
Depreciation charges 635 635
Interest received (2,320) (426)
Decrease/(increase) in debtors 140,387 (18,628)
Decrease in creditors (28,107) (27,012)
Net cash provided by/(used in) operations 132,966 (8,930)
ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/24 Cash flow At 31/3/25
£ £ £
Net cash
Cash at bank 183,568 135,286 318,854
183,568 135,286 318,854
Total 183,568 135,286 318,854

2. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

Page 19

SUSSEX INTERPRETING SERVICES

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

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under 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.

The financial statements are prepared in sterling which is the functional currency of the entity, and are rounded to the nearest £1.

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, 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.

continued...

Page 20

SUSSEX INTERPRETING SERVICES

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

1. ACCOUNTING POLICIES - continued

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.

Judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the charity is required to make judgments, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both the current and future periods.

There are no estimates and assumptions that are considered to have a significant risk of causing a material adjustments to the financial statements in a future period.

Financial instruments

The charity has only financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments 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 the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any discounts due.

Financial Liabilities

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

2. DONATIONS AND LEGACIES

Donations
Grants
Contract Fees		 2025
£
-
117,697
1,488,119		 2024
£
1,654
177,894
1,334,187
1,513,735
1,605,816

continued...

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SUSSEX INTERPRETING SERVICES

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

2. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

Other grants
3.
OTHER TRADING ACTIVITIES
Training
4.
INVESTMENT INCOME
Deposit account interest
5.
CHARITABLE ACTIVITIES COSTS
Charitable Activities
6.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Auditor's remuneration - audit services
Auditor's remuneration - non audit services		 2025
£
117,697
2025
£
170
2025
£
2,320
2025
£
635
4,700
1,300		 2024
£
177,894
2024
£
242
2024
£
426
Direct
Costs
£
1,585,935		 2024
£
177,894
2024
£
635
4,700
1,300

continued...

Page 22

SUSSEX INTERPRETING SERVICES

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

7. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

During the year one trustee was reimbursed for travel expenses totalling £21 (2024: £nil).

8. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Number		 2025
£
581,322
54,573
55,357
691,252
2025
16		 2024
£
540,034
54,811
48,995
643,840
2024
16

The average monthly number of employees during the year was as follows:

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£70,001 - £80,000 2025
2		 2024
2

Key Management (being Trustees and joint CEO's) remuneration (comprising gross salary, employers' national insurance and employers' pension) amounted to £185,130 (2024: £183,675)

The average monthly number of employees on a Full Time Equivalent basis was 15 (2024: 15).

continued...

Page 23

SUSSEX INTERPRETING SERVICES

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

9.
TANGIBLE FIXED ASSETS
COST
At 1 April 2024 and 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Other creditors
Accrued expenses		 Fixtures
and
fittings
£
15,502
15,502
-
15,502
-
-
 Computer
equipment
£
41,142
40,507
635
41,142
-
635
2025
£
291,224
3,237
7,265
301,726
2025
£
69,629
11,609
69,482
150,720		 Totals
£
56,644
56,009
635
56,644
-
635
2024
£
436,829
1,318
3,966
442,113
2024
£
66,109
40,506
72,212
178,827

continued...

Page 24

SUSSEX INTERPRETING SERVICES

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

12. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Reserve Fund
TOTAL FUNDS
Net movement in funds, included in the above are as
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Reserve Fund
TOTAL FUNDS		 follows:
At 1/4/23
£
110,988
300,000
410,988
410,988		 At 1/4/24
£
97,489
350,000
447,489
447,489
Incoming
resources
£
1,608,306
1,608,306
Net
movement
in funds
£
36,501
-
36,501
36,501		 Net
movement
in funds
£
22,371
-
22,371
22,371
Resources
expended
£
(1,585,935)
(1,585,935)
Transfers
between
funds
£
(50,000)
50,000
-
-		 At
31/3/25
£
119,860
350,000
469,860
469,860
Movement
in funds
£
22,371
22,371
At
31/3/24
£
97,489
350,000
447,489
447,489

continued...

Page 25

SUSSEX INTERPRETING SERVICES

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

12. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
1,514,403
1,514,403		 Resources
expended
£
(1,477,902)
(1,477,902)		 Movement
in funds
£
36,501
36,501

The reserve is established to support 3 months 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 26

SUSSEX INTERPRETING SERVICES

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

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Contract Fees
Other trading activities
Training
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Staff Costs
Interpreting Fees
Premises
Administration
Other
Audit
Total resources expended
Net income		 2025
£
-
117,697
1,488,119
1,605,816
170
2,320
1,608,306
581,322
54,573
55,357
9,177
773,945
31,164
70,881
3,516
6,000
1,585,935
1,585,935
22,371		 2024
£
1,654
177,894
1,334,187
1,513,735
242
426
1,514,403
540,034
54,811
48,995
5,530
699,055
26,913
91,958
4,606
6,000
1,477,902
1,477,902
36,501

This page does not form part of the statutory financial statements

Page 27