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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 03895635 (England and Wales) REGISTERED CHARITY NUMBER: 1087481

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

FOR

BRIGHTON & HOVE COMMUNITY WORKS (A COMPANY LIMITED BY GUARANTEE)

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

BRIGHTON & HOVE COMMUNITY WORKS

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

Page
Report of the Trustees 1 to 13
Independent Examiner's Report 14
Statement of Financial Activities 15
Balance Sheet 16 to 17
Cash Flow Statement 18
Notes to the Cash Flow Statement 19
Notes to the Financial Statements 20 to 29
Detailed Statement of Financial Activities 30

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2022. 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).

Page 1

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

OBJECTIVES AND ACTIVITIES Strategic Objectives and aims KEY ACHIEVEMENTS

In 2001-2022 we continued to work towards our strategic objectives and aims. We stayed focused on our vision, mission and values during a very challenging time for many organisations.

We are proud of what we achieved this year supporting people and organisations in Adur, Worthing, Brighton & Hove and West Sussex, including:

Strategic Objectives and aims

The charitable objects for which Community Works was established are set out in its Memorandum and Articles of Association.

They are:

The objects enable the charity to offer and develop a broad range of support services to the community and voluntary sector.

Ensuring the charity delivers on its objects

Community Works reviews its aims, objectives and activities each year. This review looks at activities delivered, the outcomes of this and the impact on the groups of people Community Works is set up to work with.

Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing Community Works' aims and objectives and in planning future activities. In particular, Trustees have considered how planned activities will contribute to the aims and objectives which have been set.

The Mission, Vision, Values and who we are here for are featured below:

Page 2

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST MARCH 2022

Our Vision

Resilient and happy communities created when people, community organisations, businesses and the public sector work together, solving problems and creating social good.

Our Mission

CONNECTING

We connect people and organisations and create productive collaborations capable of delivering change

SUPPORTING

We provide leadership and learning opportunities so people can make a positive difference in their communities

CHALLENGING

We look to challenge, seek opportunities and find innovative ways to create meaningful change

Our Values

We strive to be: Bold, Connected, Knowledgeable, Inclusive We strive to act with: Integrity, Compassion, Focus

Who we are here for

People who want to engage in their local community

Charities and community organisations that want to have an even greater impact Public bodies and public servants who want to work in wider collaboration Businesses that want to contribute to the community

Services and activities

Community Works' current strategic objectives (due for review in 2022) are:

1: Strong voluntary and community organisations for now and for the future

2: Strong and more diverse base for volunteering and voluntary activity

3: Collaborations which improve opportunities for local people

Page 3

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

Ensuring the Charity Delivers on Public Benefit

All Community Works' charitable activities focus on informing and engaging with our stakeholders, representing voluntary and community organisations, building partnerships which will improve people's lives and services, building the capacity of local voluntary and community organisations, and ensuring that volunteering is promoted and supported. These activities are undertaken to further Community Works' charitable purpose for the public benefit. Opportunity to benefit is not restricted, as Community Works proactively includes all individuals in its activities (staff, volunteers and services users from voluntary and community organisations), and particularly those from under-represented groups.

Ensuring the Charity Delivers on Public Benefit

All Community Works' charitable activities focus on informing and engaging with our stakeholders, representing voluntary and community organisations, building partnerships which will improve people's lives and services, building the capacity of local voluntary and community organisations, and ensuring that volunteering is promoted and supported. These activities are undertaken to further Community Works' charitable purpose for the public benefit. Opportunity to benefit is not restricted, as Community Works proactively includes all individuals in its activities (staff, volunteers and services users from voluntary and community organisations), and particularly those from under-represented groups.

Page 4

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

ACHIEVEMENT AND PERFORMANCE Charitable activities OBJECTIVES AND ACTIVITIES, ACHIEVEMENT AND PERFORMANCE 2021/22 (in line with our mission)

The sample of outputs achieved below are indicative of the work we have undertaken during the year (activity exceeds what is represented below). We ended the year with a total membership of 593 organisations across Adur and Worthing, Brighton and Hove and West Sussex.

CONNECTING

Community Works provided support for groups to come together, responding to identified gaps in provision and to secure funding. We provided guidance on best practice in designing partnerships and supported organisations to secure funding. This work helped VCSE consortia and partnerships across Brighton & Hove, Adur & Worthing and West Sussex to secure £3,617,208 during the year.

An example of the work we carried out included the Community Food Network in Adur & Worthing, Big Lottery funding of £46k was secured by Community Works to fund initial work in setting up a Food Partnership and working towards a Food Action Plan. Further funding from Adur & Worthing Council was secured to fund emergency food provision during the pandemic. Collectively, the Community Food Network brought in over £67,978 in the first half of the year.

18 member groups form the network which Community Works chairs and works to support local people experiencing disproportionate economic and health inequalities across Adur and Worthing. The Community Food Network's research on the experiences of those who rely on food support can be found here:

https://awfood.org.uk/wp-content/uploads/2022/07/Why-do-our-neighbours-need-Community-Food-Support_compressed.p d f

"How important is it to continue this work with the support of Community Works? Very important!" Community Food Network Member

We created connections between businesses and the VCSE to explore areas of shared expertise. One example in Brighton and Hove led to a joint piece of work with American Express to secure £144,000 worth of inkind business support for people across the VCSE.

We connected people within local communities wanting to volunteer their time to support others with organisations looking for volunteers.

Some who volunteer for our organisation are drawn from member organisations and elected by the membership to act as representatives for the VCS in areas of expertise. 36 Community Works Reps across the areas we operate in provide a crucial role in connecting the VCS with key strategic and operational developments. Reps are seated at key decision-making meetings/committees and help inform policy development.

We have also utilised our expertise in representation to support the development of VCSE representation models across West Sussex and in the emerging health structures in Sussex. We operate networks such as CEO Groups and Volunteer Coordinator Fora to provide other means by which collective VCSE knowledge can be shared and support strategic development.

Page 5

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

SUPPORTING

Providing support to the VCSE is a key aspect of our mission and that support is delivered via different mechanisms. We connected communities with the information being distributed by statutory and other partners throughout the year. In doing so, we were also contributing to the knowledge and skills of the sector. We had 117,045 web visits in 2021/22 and 15,835 newsletters and updates were sent to member organisations. The huge increase in information and the need for clear and accessible information also manifested itself in the demand for our 1-2-1 support services like advice and training.

We delivered 629 support and information interactions.

We delivered training, events and networks for 1184 people from 677 organisations. These often provided much-needed access to expertise: Topics included Key Management Skills, Fundraising, Furlough etc. The sessions provided a clearer idea of how and when to safely reintroduce face to face contact with our members and volunteers.

We increased strategic partnership working with VCSE refugee and migrant organisations, BHCC, NHS, the regional resilience forum and VCSE Emergencies Partnership around Afghan resettlement and the impact of war in Ukraine.

CHALLENGING

As a key provider, connecting the VCSE with statutory developments at a local, regional and national level, we are often invited to join strategic planning meetings and contribute expertise obtained from our members to inform those plans. The challenge of adapting delivery and plans to meet the needs of the public required collaboration from different sectors and the ability to challenge within a trusted relationships to ensure delivery adapted responsively to the changing needs of our communities.

Community Works improved collaboration with VCS and communities to enable positive change by working with the representative structures and collaborative partnerships described in the 'Connecting' section above to contribute VCSE knowledge and expertise to 90 areas of strategic and operational planning at local, regional and national level. This process of bringing community expertise to influence and develop tackling varied themes ranging from a Suicide Prevention Strategy and Digital Strategy to Budget Commentaries and a collaborative project to tackle multiple compound needs across Sussex.. Via our CEO's role as Chair of the West Sussex VCS Infrastructure Alliance, we also brought together 23 different VCSE organisations to discuss systems leadership and operational pressures.

We hosted a partnership of VCSE homelessness and rough sleeping support providers across Brighton and Hove and drew together a collaborative research report drawing on 44 organisations experience to create a report "Working Together to tackle homelessness" report, which can be found here:

www.bhcommunityworks.org.uk/working-together-to-tackle-homelessness-a-collaborative-insight-project/

Page 6

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

FINANCIAL REVIEW

Financial Review

The accounts declared in this report have been prepared in accordance with Statement of Recommended Practice: Accounting for Charities (SORP 2015) and with relevant company and charity legislation and regulations. The Statement of Financial Activities shows Community Works' income from all sources and how this was expended, and the split of activity between restricted and unrestricted funds.

Overview

During the year ending 31st March 2022, an overall deficit of £1,553 was incurred. After accounting for this deficit, unrestricted reserves nevertheless now still stand at £284,018. This shows an improvement on the previous year when a deficit of £11,573 was incurred.

Total incoming resources for 2021/22 amounted to £904,452 compared to £867,165 in the previous year, an increase of £37,287. This increase arises primarily from 3 main factors:

A full breakdown of grants received by Community Works is shown in Note 2 to the accounts. The note also includes details of all those grants carried forward to 2022/23 with the consent of the funders.

Total expenditure for 2021/22 amounted to £906,005 compared to £878,738 in the previous year, an increase of £27,267. The main factors accounting for this increase in expenditure are reduced officer and project costs and higher staff and distributions to partners, principally related to Covid.

In line with SORP 2015, expenditure is analysed into two main categories: charitable activities and costs of generating funds. Charitable activities comprise the main work of the charity. Expenditure on charitable activities was £898,355 in 2021/22, compared to £871,078 in the previous year, an increase of £27,277.

Financial outlook

Community Works' immediate financial position is stable and secure for 2022/23. Trustees acknowledge and appreciate the ongoing support of our major funders: Brighton & Hove City Council, Brighton & Hove Clinical Commissioning Group, Adur and Worthing Councils, West Sussex County Council, the Big Lottery Fund, NHS England and NHS Sussex.

Three-year funding agreements remain in place with each of the main funders. Nevertheless, Trustees are acutely aware of the significant additional financial pressures on all Public Sector funders arising from the Covid-19 pandemic. Currently, funding continues to be received in respect of the new agreements and it has been possible to continue Community Works' full range of activities, refocused and/or re-timetabled where appropriate in consultation with funders. All staff continue to be fully employed and it has not been. necessary to access central government furlough funding.

Trustees have recognised the need to broaden the sources of income available to the organisation, and during 2022/23 will continue to invest in strengthening income generation capacity within the organisation.

All organisations in the voluntary sector face great uncertainty and turbulence in the external funding environment and Community Works will work collaboratively with partners to mitigate the impact on the often-vulnerable communities that we serve. Prudent management of our reserves and implementation of our recently updated strategic plan plus integration of new models of working which have become ever more necessary as a result of the Covid-19 pandemic should put Community Works in a good place to respond to the challenges ahead.

Page 7

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

FINANCIAL REVIEW

Investment policy

Trustees budget to spend all of the organisation's income on planned charitable activities, and the funds held in reserve are modest in relation to the organisation's turnover and may be required at short notice. Trustees therefore considered it prudent during 2021/22 that funds should be retained as cash and held in bank accounts at the best rate of interest available.

Trustees also recognise that interest rates in the current economic climate only provide very limited opportunity to generate profit on bank deposits and that protection under the FSCS bank deposit protection scheme is limited to £85,000 per institution. Trustees therefore agreed during 2021/22 that, in order to reduce the risk of financial loss, the priority should remain for Community Works' surplus funds and reserves to be spread widely across a number of institutions.

Reserves policy

Community Works is committed to using its resources in pursuit of its charitable objectives. It is also committed, however, to maintaining a level of reserves that is prudent to meeting ongoing liabilities, sufficient to ensure that all delivery commitments can be met and to protect the long-term future of Community Works' operations. Community Works' policy seeks to balance these priorities by holding a level of reserves which equate to between three- and six-months' expenditure of the charity, based on 100% expenditure on core costs for the year ahead. Core costs include all running costs, such as payroll and overheads.

The reserves policy will fund:

Trustees have established a Closure Costs Fund at a sum approximately equating to three months' payroll and redundancy costs for all staff. As of 31st March 2022, this sum is unchanged at £173,788.

Additionally, in order to be able to respond in a timely manner to any additional funding requirement arising from the ongoing pandemic, Trustees have agreed to maintain the specific additional Covid-19 Resilience Reserve of £50,000 established last year.

Trustees have also recognised the need to maintain the previously established further specific reserve of £40,000 to fund improvements in the organisation's IT infrastructure to support new ways of working as we move out of the pandemic.

The Board of Trustees continues to review the organisation's reserves policy, taking account of Charity Commission guidance as set out in its publication 'Beyond Reserves'. As at 31st March 2022, earmarked reserves (including the Closure Costs Fund and the Covid-19 Resilience Fund) total £263,788, whilst the remaining unrestricted general reserves have now been reduced to £20,230.

Trustees monitor the level of reserves quarterly and take appropriate action if reserves fall outside the desired range.

Page 8

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

PLANS FOR THE FUTURE

The pandemic meant we had to put many important pieces of work on hold or delay the start of the work. This work will recommence in the next year and includes:

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Working Name

Community Works

Structure and Management

Community Works is a charitable company limited by guarantee; it was incorporated (as the Brighton and Hove Community and Voluntary Sector Forum) on 13 December 1999 and registered as a charity on 13 July 2001. Its name was changed to Brighton & Hove Community Works on 17 December 2013.

Community Works was established under a Memorandum of Association, which describes the objects and powers of the charity. The charity is governed under its Articles of Association. Under those Articles, Trustees are elected from the Community Works' Membership at the Annual General Meeting. One third of the elected, and all of the co-opted, Trustees must retire at each subsequent Annual General Meeting. All members of the Trustee Board give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in the note 7 to the accounts.

Members have guaranteed to contribute a maximum of £1 each in the event of the charitable company being wound up.

Governance and Decision Making

The Board of Trustees governs Community Works. It meets at least four times a year to discuss and review strategy, planning, development and financial matters. Day-to-day management of the charity is delegated to the Chief Executive, Jessica Sumner.

Where appropriate and necessary, sub-committees or working groups are established, with delegated authority from the full Board to undertake detailed reviews, analysis or policy development, in conjunction with Community Works members, and to report back findings and recommendations to the full Board. During 2021/22, three sub-committees were in operation: Finance and Risk, Personnel and Equalities, Strategic Development with ad hoc Task and Finish Groups being formed to take forward specific areas of work.

Page 9

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment, appointment, induction and training of trustees

The Trustee Board has established procedures for recruiting and supporting Trustees.

Key management remuneration

The salary of key management personnel in 2021/22 was £52,472 (2020/21: £53,715), including a 5% pension contribution.

Connections to Wider Networks

Community Works is well networked through membership of umbrella bodies and through formal and informal partnerships. Community Works is a member of the National Association of Community and Voluntary Action (NAVCA) and the National Council for Voluntary Organisations (NCVO). Community Works is also part of the West Sussex Voluntary Sector Infrastructure Alliance. We work in close partnership with other organisations to deliver third sector infrastructure support, community development and community engagement in Brighton and Hove. Community Works' membership focus and representation of the sector to statutory partners also ensures the charity is well connected across its area of benefit, with strong links to strategic partnerships and boards.

Page 10

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk Statement

Trustees are aware of their responsibility to ensure that the significant risks to which the charity is exposed are identified and to establish systems to manage those risks. They are particularly aware of their legal duties to safeguard the charity's money and assets.

The Board of Trustees has a Risk Management Strategy, implementation of which is delegated to the Finance and Risk sub-committee. This committee meets regularly to analyse business risk, to set out measures that staff must take to manage those risks, and to assess progress in implementing the risk management measures. During 2021/22, the charity's risk register was regularly updated by the sub-committee and headline reports discussed at Board meetings.

The risks arising from the Covid-19 pandemic have now been incorporated into the charity's overall risk register and a separate more detailed specific register has also been compiled. This is updated on a very regular basis.

Trustees believe all risks to the charity have been identified and appropriate monitoring procedures are in place. The Risk Management Strategy is reviewed annually. A full copy of the Strategy can be obtained from the Company Secretary.

Trustees are confident that all reasonable steps have been taken to help prevent financial abuse of the organisation's funds by ensuring that proper robust controls and procedures have been put in place commensurate with the scope and breadth of the organisation's activities.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

03895635 (England and Wales)

Registered Charity number

1087481

Registered office

Community Base 113 Queens Road Brighton East Sussex BN1 3XG

Trustees

Ms C E John (resigned 18/11/2021) Ms V M Pearce (resigned 18/11/2021) Miss C S Ridley (resigned 13/10/2021) Mr N Roberts Mr C A Robinson (resigned 18/11/2021) Mrs P Beesley Mr D Tree (resigned 18/11/2021) Mr D M Jensen Ms C Vizor Ms P Mitchell Mr G Brown (appointed 18/11/2021) Mr G Shanks (appointed 23/11/2021) Mr W Puddicombe (appointed 18/11/2021) Miss L Stone (appointed 1/12/2021)

Page 11

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST MARCH 2022

REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary Ms J Sumner

Independent Examiner John Thacker FCA DChA Institute of Chartered Accountants in England and Wales Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Bankers

Triodos Bank NV Brunel House 11 The Promenade Bristol BS8 3NN Manchester Building Society 125 Portland Street Manchester M1 4QD Hampshire Trust Bank 55 Bishopsgate, London EC2N 3AS The Co-Operative Bank PLC PO Box 250 Skelmersdale WN8 6WT

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

The Cambridge Building Society PO Box 232 51 Newmarket Road Cambridge CB5 8FF

Page 12

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

STATEMENT OF TRUSTEES' RESPONSIBILITIES

Trustees (who are also the Directors of Brighton & Hove Community Works 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 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, Trustees are required to

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

Approved by order of the board of trustees on 11[th] October 2022 and signed on its behalf by:

Mr G Shanks - Trustee

Page 13

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHTON & HOVE COMMUNITY WORKS

Independent examiner's report to the trustees of Brighton & Hove Community Works ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

John Thacker FCA DChA Institute of Chartered Accountants in England and Wales Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Date: 18[th] October 2022

Page 14

BRIGHTON & HOVE COMMUNITY WORKS

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
486,921
Other trading activities
3
46,607
Investment income
4
767
Total
534,295
EXPENDITURE ON
Raising funds
7,650
Charitable activities
5
Staff Costs
297,894
Establishment Costs
27,534
Office Costs
17,791
Project Costs
94,604
Distributions to Partners
90,375
Total
535,848
NET INCOME/(EXPENDITURE)
(1,553)
RECONCILIATION OF FUNDS
Total funds brought forward
285,571
TOTAL FUNDS CARRIED FORWARD
284,018		 Restricted
funds
£
370,157
-
-
370,157
-
206,209
47,273
8,816
10,481
97,378
370,157
-
-
-		 2022
Total
funds
£
857,078
46,607
767
904,452
7,650
504,103
74,807
26,607
105,085
187,753
906,005
(1,553)
285,571
284,018		 2021
Total
funds
£
806,775
58,137
2,253
867,165
7,660
482,813
80,740
44,326
112,400
150,799
878,738
(11,573)
297,144
285,571

The notes form part of these financial statements

Page 15

BRIGHTON & HOVE COMMUNITY WORKS (REGISTERED NUMBER: 03895635)

BALANCE SHEET 31ST MARCH 2022

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
10
-
Investments
11
1
1
CURRENT ASSETS
Debtors
12
26,045
Cash at bank
494,641
520,686
CREDITORS
Amounts falling due within one year
13
(236,669)
NET CURRENT ASSETS
284,017
TOTAL ASSETS LESS CURRENT
LIABILITIES
284,018
NET ASSETS
284,018
FUNDS
15
Unrestricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-		 2022
Total
funds
£
-
1
1
26,045
494,641
520,686
(236,669)
284,017
284,018
284,018
284,018
284,018		 2021
Total
funds
£
812
1
813
69,147
471,921
541,068
(256,310)
284,758
285,571
285,571
285,571
285,571

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 16

BRIGHTON & HOVE COMMUNITY WORKS (REGISTERED NUMBER: 03895635)

BALANCE SHEET - continued 31ST MARCH 2022

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 11[th] October 2022 and were signed on its behalf by:

Mr G Shanks - Trustee

The notes form part of these financial statements

Page 17

BRIGHTON & HOVE COMMUNITY WORKS

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31ST MARCH 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by 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		 2022
£
21,953
21,953
767
767
22,720
471,921
494,641		 2021
£
46,512
46,512
2,253
2,253
48,765
423,156
471,921

The notes form part of these financial statements

Page 18

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2022

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

Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash provided by operations
2.
ANALYSIS OF CHANGES IN NET FUNDS		 2022
£
(1,553)
812
(767)
43,102
(19,641)
21,953		 2021
£
(11,573)
811
(2,253)
(52,596)
112,123
46,512
At 1/4/21 Cash flow At 31/3/22
£ £ £
Net cash
Cash at bank 471,921 22,720 494,641
471,921 22,720 494,641
Total 471,921 22,720 494,641

The notes form part of these financial statements

Page 19

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

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, with the exception of investments which are included at market value.

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

Incoming resources

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.

Grants are recognised on an accruals basis, accounted for in relation to the period that they relate. Where grants have been received for capital items, the total grant has been disclosed in the SOFA and depreciation, in accordance with the accounting policies, has been charged against that income over the estimated useful economic life of the asset.

Where grants are received during the year under review but relate to a latter period the amount is deferred under Grants in Advance in the Balance Sheet.

Consultancy Service income is also recognised on an accruals basis, accounted for in relation to the period when the work carried out.

Resources expended

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration on each activity, comprising the salary and overhead costs of the central function, is apportioned on a basis which is an estimate, based on the proportion of cost of each activity to the total cost of all activities.

Tangible fixed assets

Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life which in all cases is estimated at three years. The company has a minimum value of £1,000 for capitalisation of fixed assets. All assets are included in the balance sheet at cost.

Funds

The Charity has various types of funds for which it is responsible: Unrestricted Funds - these funds are for use on the general charitable objectives of the Charity. Restricted Funds - these funds are for use as directed by the donor.

Operating lease

Operating lease rentals are charged on a straight-line basis over the term of the lease.

continued...

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BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

2. DONATIONS AND LEGACIES

Grants
Grants received, included in the above, are as follows:
BHCC - TSIP
CCG PPG
Building Better Opportunities (Big Lottery Fund)
Adur & Worthing Council
RCUK Brighton Uni Work
Sompting Big Local
West Sussex County Council
Coastal West Sussex CCG
Sussex Community Foundation
BHCC
NAVCA
National Lottery
CCG Volunteering
CCG Leadership
BHCC Covid 19
BHCC- COMF
NHS Sussex
VCS Cato
Mentoring Programme
Grants received but deferred until 2022/23
Adur & Worthing Council
NHS England Leadership
Mentoring Programme
Sompting Big Local
BHCC
East Sussex CCG Leadership
Sussex Community Foundation
Supported Volunteers
Adult Social Care
VCS Cato
BHCC COMF
Building Better Opportunities (Big Lottery Fund)
BHCC - TSIP
A+W Food Partnership		 2022
£
857,078
2022
£
370,156
10,000
72,757
74,473
1,200
71,021
48,546
25,000
13,002
1,000
1,500
48,648
-
4,299
-
72,702
30,000
9,704
3,070
857,078
2022
£
42,837
60,905

2,580
20,049
-
-
-
6,998
18,000
-
2,298
1,417
5,843
-
160,627		 2021
£
806,775
2021
£
376,001
5,500
68,252
88,279
-
70,343
81,386
-
27,450
3,650
1,500
49,988
4,630
24,796
5,000
-
-
-
-
806,775
2021
£
24,700
15,204
5,650
67,380
1,000
50,000
20,000
-
-
9,704
-
4,267
2,921
1,000
201,826

*BHCC refers to Brighton and Hove City Council

continued...

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BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

3.
OTHER TRADING ACTIVITIES
Training Service
Consultancy Service
Other Fees
Membership
4.
INVESTMENT INCOME
Deposit account interest
5.
CHARITABLE ACTIVITIES COSTS
Staff Costs
Establishment Costs
Office Costs
Project Costs
Distributions to Partners
6.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Independent Examiner's fee		 2022
£
8,306
16,559
8,356
13,386
46,607
2022
£
767
2022
£
812
3,000		 2021
£
3,389
17,784
11,894
25,070
58,137
2021
£
2,253
Direct
Costs
£
504,103
74,807
26,607
105,085
187,753
898,355
2021
£
811
2,880

continued...

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BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

7. TRUSTEES' REMUNERATION AND BENEFITS

No Trustee received any emoluments (2021: £nil) during the year. £nil was paid to trustees relating to meeting costs (2021: £nil) during the year.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2022 nor for the year ended 31st March 2021.

8. STAFF COSTS

Salaries
Social Security costs
Pension costs
The average monthly number of employees during the year was as follows:
Average Number
No employees received emoluments in excess of £60,000.
The average number of employees on a Full Time equivalent basis is 11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
433,696
Other trading activities
58,137
Investment income
2,253
Total
494,086
EXPENDITURE ON
Raising funds
7,660
Charitable activities
Staff Costs
280,563
Establishment Costs
27,659
Office Costs
37,138
Project Costs
102,139
Distributions to Partners
50,500
505,659		 2022
£
449,539
39,837
22,376
511,752
2022
18
Restricted
funds
£
373,079
-
-
373,079
-
202,250
53,081
7,188
10,261
100,299
373,079		 2021
£
432,722
36,325
21,426
490,473
2021
20
Total
funds
£
806,775
58,137
2,253
867,165
7,660
482,813
80,740
44,326
112,400
150,799
878,378		 2021
£
432,722
36,325
21,426
490,473
2021
20
Total
funds
£
806,775
58,137
2,253
867,165
7,660
482,813
80,740
44,326
112,400
150,799
878,378

878,378

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

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BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted		 Total
funds funds funds
£ £ £
NET INCOME/(EXPENDITURE) (11,573) - (11,573)
RECONCILIATION OF FUNDS
Total funds brought forward 297,144 - 297,144
TOTAL FUNDS CARRIED FORWARD 285,571 - 285,571
10. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1st April 2021 and 31st March 2022 2,435
DEPRECIATION
At 1st April 2021 1,623
Charge for year 812
At 31st March 2022 2,435
NET BOOK VALUE
At 31st March 2022 -
At 31st March 2021 812

continued...

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BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

11. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Unlisted
investments
£
MARKET VALUE
At 1st April 2021 and 31st March 2022 1
NET BOOK VALUE
At 31st March 2022 1
At 31st March 2021 1

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Community Works Consultancy Limited

Registered office:

Nature of business: Dormant

Registered office:
Nature of business: Dormant
%
Class of share: holding
Ordinary 100

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Rent Deposit
Prepayments and accrued income		 2022
£
22,134
2,651
1,260
26,045		 2021
£
61,562
2,651
4,934
69,147

continued...

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BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Social security and other taxes
Other creditors
Accruals and deferred income		 2022
£
8,423
42,859
185,387
236,669		 2021
£
8,204
18,795
229,311
256,310

14. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2022
£
5,520
-
5,520		 2021
£
5,520
5,520
11,040

15. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Payroll and Redundancy Provision
Covid-19 Resilience fund
Digital Investment
TOTAL FUNDS		 At 1/4/21
£
21,783
173,788
50,000
40,000
285,571
285,571		 Net
movement
in funds
£
(1,553)
-
-
-
(1,553)
(1,553)		 At
31/3/22
£
20,230
173,788
50,000
40,000
284,018
284,018

continued...

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BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Big Lottery Fund and ESF Building Better
Opportunities
Restricted funds
BHCC TSIP
TOTAL FUNDS		 Incoming
resources
£
470,114
64,181
534,295
370,157
904,452		 Resources
Movement
expended
in funds
£
£
(471,667)
(1,553)
(64,181)
-
(535,848)
(1,553)
(370,157)
-
(906,005)
(1,553)

Comparatives for movement in funds

Unrestricted funds
General fund
Payroll and Redundancy Provision
External Digital
Covid-19 Resilience fund
IT and Equipment to support homeworking
Digital Investment
TOTAL FUNDS		 At 1/4/20
£
26,691
185,453
30,000
50,000
5,000
-
297,144
297,144		 Net
movement
in funds
£
(11,573)
-
-
-
-
-
(11,573)
(11,573)		 Transfers
between
funds
£
6,665
(11,665)
(30,000)
-
(5,000)
40,000
-
-		 At
31/3/21
£
21,783
173,788
-
50,000
-
40,000
285,571
285,571

continued...

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BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

15. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Big Lottery Fund and ESF Building Better
Opportunities
Restricted funds
BHCC TSIP
TOTAL FUNDS		 Incoming
resources
£
425,834
68,252
494,086
373,079
867,165		 Resources
Movement
expended
in funds
£
£
(437,407)
(11,573)
(68,252)
-
(505,659)
(11,573)
(373,079)
-
(878,738)
(11,573)

Purpose of restricted funds

BHCC TSIP. The Third Sector Infrastructure Support Partnership funded by the BHCC Third Sector Investment Programme (BHCC TSIP) is a partnership of 4 providers lead by Community Works delivering Infrastructure Support activity across Brighton and Hove. It is a jointly funded programme with funding provided by Brighton and Hove City Council and Brighton & Hove Clinical Commissioning Group for 3 years from 2020-2023. As lead organisation Community Works distributes funds to partners, coordinates the partnership and monitoring returns as well as supporting collaboration between partners.

Purpose of Unrestricted funds

Payroll and Redundancy Provision: Redundancy liabilities and 3 months payroll and unavoidable running costs

Digital Investment : costs associated with upgrading Community Works' IT stock, infrastructure and developing a new website and CRM.to better respond to the new ways of working required post Covid-19

Covid 19 Resilience Fund: a specific fund to enable the organisation to respond swiftly to the need to redesign services provided by Community Works or to develop new delivery mechanisms and to be in a position to agree to urgent requests from member organisations for free training, access to free consultancy support and other vital support.

continued...

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BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

16. RELATED PARTY DISCLOSURES

There were no related party transactions during the year.

Page 29