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2024-03-31-accounts

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

REPORT OF THE TRUSTEES AND

AMENDED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

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 2024

Page
Report of the Trustees 1 to 16
Report of the Independent Auditors 17 to 20
Statement of Financial Activities 21
Balance Sheet 22
Cash Flow Statement 23
Notes to the Cash Flow Statement 24
Notes to the Financial Statements 25 to 35

BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

The trustees of the charity, who are also directors of the company limited by guarantee for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2024. 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).

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

OBJECTIVES AND ACTIVITIES Strategic Objectives and aims KEY ACHIEVEMENTS

In 2023-24, despite rising living costs, the war in Ukraine, the climate crisis, and funding cuts, our communities have shown incredible resilience, but we have witnessed an even greater demand for statutory and voluntary services. This picture is reflected in the national state of the Voluntary Community and Social Enterprise (VCSE) sector. The triple forces of restricted income, workforce challenges and ever-rising demand mean many organisations are in a constant state of adaptation. Nationally, 1 in 5 charities have had to cut the level or number of services they offer as a result of rising costs.

Given this, we are proud to have stepped up, delivering vital support in fundraising, volunteering, training, and bringing people together to create lasting local change.

This has been a remarkable year of engagement and participation, overcoming economic challenges and significant personnel shifts. This Annual Report celebrates the extraordinary achievements of the Community Works team and our dedicated partners.

Together, we continue to elevate voices from the VCSE sector, shaping policy, and driving meaningful impact across Sussex, which has included:

Supporting 1,006 people and 439 organisations in Adur, Worthing, Brighton & Hove and West Sussex, including:

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

NAVCA Local Infrastructure Quality Accreditation

We are pleased to announce that Community Works has been awarded NAVCA's prestigious Local Infrastructure Quality Accreditation (LIQA). This highly sought-after accreditation is a testament of our support for local voluntary, community, and social enterprises. Achieving this recognition means we've proven our ability to deliver high-quality services, remain deeply connected to the needs of the sector, and work in strong partnership across the board.

The LIQA is awarded for three years following a rigorous independent assessment, evaluating our performance against NAVCA's 'Four Functions of Infrastructure': Leadership and Advocacy, Partnerships and Collaboration, Capacity Building, and Volunteering.

This quality mark reassures communities, voluntary organizations, strategic partners, funders, and commissioners that they can have full confidence in our work and its impact.

Feedback from our member groups reinforces the value of Community Works, highlighting how our training, mentoring, events, and network meetings empower the VCSE sector to be better informed, connected, and supported

"There is evidence from member groups feedback forms that the breadth of Community Work's work, the training sessions, mentoring, events, and network meetings hosted, enable the VCSE to be better informed, supported and connected." Sharon Alexander - Assessor LIQA, 2024

Our commitment to being a more equitable organisation

We had a specific focus on inclusion to a greater extent this year which can be seen in increased diversity in delivery to groups from minoritised groups and in the attendance at our Summer Conference which featured sessions on intersectionality, equality, diversity and inclusion, reducing health inequalities and reaching carbon net zero alongside sessions on volunteering and fundraising. The speakers were drawn from amongst our members and Bridging Change hosted an independent Black and Racialised Minorities Network within the conference. We gave priority to groups from minoritised communities and small groups when delivering our services and promoted use of bursaries for groups who may otherwise be unable to attend funded events.

Internally our Community Works team are actively shaping an inclusive and dynamic culture that fosters growth and innovation across our organization. Here's how we're making it happen:

- Transparency & Collaboration: By increasing transparency, we are engaging staff and volunteers in shaping the policies and procedures that impact them, ensuring their voices are heard at every level.

- Knowledge & Learning Culture: We are creating a rich culture of knowledge-sharing, working hand-in-hand with the community to co-create new learning opportunities.

- Shared Resources : We have developed valuable resources that are now accessible to staff and ready to be shared with our members, strengthening our collective expertise.

These efforts are building a stronger, more inclusive, and forward-thinking organisation that thrives on collaboration, learning, and innovation.

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

Website and CRM

In 2023 we launched our new website, with a focus on increased accessibility and clearer way on finding information on our services You can see more here. https://www.communityworks.org.uk/

Alongside the website we also installed a new CRM - CiviCRM. Our existing CRM was a bespoke database hosted within the old website. While this served us well we had outgrown the database functionality and needed a new system that allowed greater ability to report on our work and the data we record in the way that we needed. Our new CiviCRM is more agile and allows greater data reporting on specific areas of work.

Both the website and the CRM system was a paid out of our unrestricted reserve budget and has already been a great asset to the organisation with data deliverance.

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:

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

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

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

We are currently reviewing and updating our strategic objectives, which will be completed in 2024/25. Community Works' current strategic objectives 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

4 Cross Cutting Enabler: Community Works as a stronger and more resilient organisation

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

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.

ACHIEVEMENT AND PERFORMANCE Charitable activities

Objectives and activities, achievement and performance 2023/24 (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 had a total membership of 660 organisations across Adur and Worthing, Brighton and Hove and West Sussex, an increase from 587 in the previous year.

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 (B&H), Adur & Worthing (A&W) and West Sussex to secure just over £3.8 million during the year.

The Susses VCSE Leaders Alliance

We're excited to be an active force within the West Sussex VCSE Infrastructure Alliance, uniting with our partners in Mid Sussex, Crawley, Horsham, Arun, and Chichester. Together, we create a powerful network, supporting one another and gaining a deeper understanding of the challenges impacting the wider area.

The Sussex VCSE Leaders Alliance aims to bring the community, voluntary and social enterprise sector together with health and care partners in Sussex to shape services and tackle health inequalities in the area and to respond to changes in the funding and provision of health and care related services. It is a partnership hosted and led originally by Community Works that has recently expanded to include Community People in West Sussex and East Sussex Community Voice. Through shared training and collaboration, we're driving key strategic developments across West Sussex. Our VCSE representation programme has successfully placed dedicated reps on influential boards, including the Health and Wellbeing Board, Health and Care Partnership, WSCC Adult Service Collaborative Board, Children's Board, and Changing Futures.

We are pleased to announce that in 2023/24 we successfully secured a further £155,000 of funding for the important and much needed work of the Sussex VCSE Leaders Alliance, which will enable strategic growth of the work into 2024/25.

Community Conference: Climate Action - Working Together to reach Net Zero

In October, we brought together over 130 community groups and local businesses to tackle climate action together and to create a resilient future for Adur, Worthing and the wider region. The collaborative delivery group, formed of CREW (Climate Resilience Emergency Worthing), Transition Town Worthing, and Green Tides, delivered a conference which was designed in collaboration. It was facilitated and funded by Community Works. The agenda provided a chance to hear from speakers and take part in workshops looking at:

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

"Knowing that we have Community Works to call on whenever we need them is such a bonus for all the community groups in Worthing, but especially for those who work closely with them on various projects. They were incredibly supportive of our Community Climate Conference last year and, to be honest, I don't think it would have happened without their back-up, expertise in running events like this, and their unfailing support in organising and presenting it. They were truly magnificent. We often use them as a sounding board, and to know we have their impartial, practical and considerably knowledgeable support is invaluable. The training and expert sessions they run are also very useful for small groups like ours, who otherwise could probably not afford these kinds of facilities. Because we have been part of a group of local organisations that have been trying for years to get a community hub off the ground, they have also been instrumental in organising visits to similar projects, as well as bringing us all together with those who have the knowledge we need, in order to form a better understanding of what is necessary and available to pursue this goal. In all, they are a huge asset to our town and we hope to be able to work with them for years to come." Pauline Cory, Transition Town Worthing CIC

Brighton & Hove Social Value Framework

We assisted Brighton & Hove City Council in developing the Social Value Framework. Community Works was asked to co-ordinate and collate feedback from members and Reps on the draft documents. We supported a focus group for 8 members who had previously bid or intended to bid through the procurement portal. From the discussions with our members on the Social Value Framework, the Council staff presented a paper to Strategy, Finance and City Regeneration Committee. Community Works also participate in a new 'social value community of practice' group that was set up to monitor the implementation of the framework.

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

SUPPORTING

Members have found "input from Community Works to be of great value…helping us structure our charity correctly and advising us on which route to take". As a result, grass roots organisations have grown into fully formed charities: "building further community relationships and proved to be a source of funding (opportunities)"

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 137,451 web visits in 2023/24 and 15,229 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 2,429 advice, support and information interactions.

We delivered training, events and networks for 1,066 people from 439 organisations. These often provided much-needed access to expertise: Topics included; an equalities briefing on post pandemic poverty, funding, hybrid working, legal structures, budgeting, safeguarding, employment law and governance.

We worked with American Express to secure £432,000 worth of in-kind support for level 3 and level 5 leadership qualifications for 36 leaders from 13 VCSE organisations across Brighton & Hove and West Sussex.

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

"CW has been a fundamental cornerstone to the successes achieved over the last year by local VCSE. I have seen them continually supporting the sector at a time of significant contract and funding uncertainty, amplifying their voices and ensuring system leaders listen. CW has delivered vital training that Healthwatch has been able to access and implement, supporting the development of our operational policies. CW has championed the role of Healthwatch and our impact. We consider CW to be one of our key partners and look forward to continuing to work with them." Alan Boyd, Healthwatch Brighton and Hove

Food Banks

In this financial year over 29,760 individuals across Adur & Worthing and West Sussex were supported by the local food banks, and we continued to bring together the emergency food providers to network and learn from each other.

We helped West Sussex County Council allocate £100,000 through Household support funding in a fair and equitable way because we were able to share and gather data from food organisations.

The training programme for the Food Network this year included premises management, data collection, crowdfunding platforms and exploring other food models.

Taking this work further we have been leading a community led steering group formed of Community Works, Transition Town Worthing, Worthing Food Foundation and CREW (Climate Resilience Emergency Worthing) to understand more about the Whole Food System, learning from award winning food partnerships to develop a bid to the Lottery Reaching Communities Fund to develop the Adur and Worthing Food Partnership.

AGM- Key messages and 10 years as CW - developing the VCSE

Strategically involving and investing in the VCSE not only drives greater impact but also delivers both immediate and long-term savings for statutory partners. By addressing community needs early, we help prevent crises, saving resources and improving outcomes. Weakening or losing the sector would jeopardize these efforts and diminish the local offer.

The VCSE, alongside our partners, is navigating post-pandemic recovery, the cost-of-living crisis, and the ongoing climate and nature emergency. While these are significant challenges, they also present unique opportunities to leverage our strengths, resilience, and collaboration. To highlight the sector's vital role, we've updated our Key Messages, crafted by our members at the AGM to help commissioners recognise the VCSE's critical skills, resources, and value in shaping policy and decisions:

1. The VCSE is a key partner for statutory bodies. Involving us in strategic decision-making, co-design, and service delivery leads to more efficient and impactful outcomes.

2. Collaborating with the VCSE prevents problems and improves the wellbeing and safety of communities. Losing the sector weakens the entire local support system.

3. VCSE partnerships promote equity and inclusion , breaking down barriers for underserved communities and fostering greater engagement.

4. The VCSE unlocks additional resources , including funding and volunteers, bolstering the efforts of statutory partners.

In short, investing in the VCSE is an investment in stronger, more resilient communities.

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

Ukrainian Grant Funding

In 2023 we were awarded a grant of £25,391 to fund a new part-time post for a Ukraine support coordinator across West Sussex for 12 months. Based on data from the UK Government website at the time there were 2,076 Ukrainian people living in West Sussex. Working in partnership with Worthing 4 Refugees (W4R) and Adur Ukraine Support Association (AUSA) who have worked closely with Ukrainian residents since their arrival and have adapted their organisations based on the need of their beneficiaries, we were able to identify areas of support and need that this funding would benefit. Both organisations have gathered feedback from Ukraine residents and worked in partnership with other organisations to address the specific needs of this community. These include WS Mind, Esteem, WSCC, AWC, WEA, Job Centre and more.

This new post was created to support the Ukraine populations in accessing the support that they need, especially in key areas such as: Housing, Employment, Social integration with an emphasis on reducing inequalities for Ukrainian residents by promoting activities that enrich and promote integration in the local communities and to support different Ukrainian groups to work together and with other, local organisations.

During 2023 we were awarded extra funding to increase the Ukraine Coordinator post to full-time. The extra funding secured is allowing Community Works to support the aims of West Sussex County Council Migrant and Refugee resettlement team and the Ukraine Support Hub and providing localised responsive support such as

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 112 areas of strategic and operational planning at local, regional and national level. This process brings community expertise to influence and develop varied areas including; Health and Wellbeing Boards, Equalities and Access strategies, Suicide Prevention, Cost of Living Networks and Policy, Community Safety, Children and Young People and Commissioning/Funding.

Budget Statement

In 2023-24 we responded to B&H City Council budget proposal.

This Position Statement presents the VCS response to the Brighton & Hove City Council (BHCC) budget proposals for 2023/24. We recognise the significant challenges on the Council of a projected budget gap of c.£14m, during a very difficult economic climate characterised by high inflation, rising interest rates and increasing demand on services. Community Works maintains our strong commitment to working in partnership to find mutually beneficial solutions, including alternative ways to achieve savings. The statement included recommendations on areas such as:

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

FINANCIAL REVIEW

Financial Review

The accounts declared in this report have been prepared in accordance with Statement of Recommended Practice: Accounting for Charities (SORP) 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 2024, an overall deficit of £48,866 was incurred. After accounting for this deficit, unrestricted reserves nevertheless now stand at £198,261 This shows a deterioration from the previous year when a deficit of £36,891 was incurred.

Total incoming resources for 2023/24 amounted to £1,587,750 compared to £887,757 in the previous year, an increase of £699,993. The main reason for the increase in income was due to deferred income from 2022/23 into 2023/24 that had been ringfenced for operational use from the NHS. Plus, extra income from The Big Lottery grant for a project for Sompting Big Local

A full breakdown of grants received by Community Works is shown in Note 2 to the accounts. Note 14 also includes details of all those grants carried forward to 2024/25 as Restricted reserves.

Total expenditure for 2023/24 amounted to £1,336,466 compared to £924,648 in the previous year, an increase of £411,818. The main factors accounting for this increase in expenditure are reduced establishment costs but higher distributions to partners, higher staff, project and office costs.

In line with SORP, 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 £1,326,868 in 2023/24, compared to £911,425 in the previous year, an increase of £415,443.

Financial outlook

Community Works' immediate financial position is stable and secure for 2024/25. Trustees acknowledge and appreciate the ongoing support of our major funders: Brighton & Hove City Council, Brighton & Hove Health and Care Partnership, Adur and Worthing Councils, West Sussex County Council, West Sussex Health and Care Partnership, the Big Lottery Fund, NHS England and NHS Sussex.

Trustees are acutely aware of the significant additional financial pressures on all Public Sector funders arising from the cost of living crisis. 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.

Trustees have recognised the need to broaden the sources of income available to the organisation, and during 2024/25 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 communities that we serve. Prudent management of our reserves should put Community Works in a good place to respond to the challenges ahead.

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

STRATEGIC REPORT 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 2023/24 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 2023/24 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 unavoidable' expenditure of the charity during the anticipated closure period.

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 2024, this sum is £48,000.

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'.

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

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 includes:

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

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 2023/24, 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.

Recruitment, appointment, induction and training of trustees

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

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Key management remuneration

The salary of key management personnel in 2023/24 was £57,808 (2022/23: £57,416), including Employers' National Insurance contributions and 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 also work in partnership with NHS and VCSE as part of the Sussex VCSE Leaders 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.

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 2023/24, the charity's risk register was regularly updated by the sub-committee and headline reports discussed at Board meetings.

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.

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

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

Mrs P Beesley Mr D M Jensen Ms C Vizor Ms P Mitchell Mr G Brown Mr G Shanks Mr I Bretman Miss R Jarman

Company Secretary Ms J Sumner

Senior Statutory Auditor Shona Wardrop C.A.

Auditors

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

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS 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

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BRIGHTON & HOVE COMMUNITY WORKS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The 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 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.

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.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 16[th] December 2024.and signed on the board's behalf by:

Mr G Shanks - Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF BRIGHTON & HOVE COMMUNITY WORKS

Opinion

We have audited the financial statements of Brighton & Hove Community Works (the 'charitable company') for the year ended 31st March 2024 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:

Page 17

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF BRIGHTON & HOVE COMMUNITY WORKS

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.

Page 18

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF BRIGHTON & HOVE COMMUNITY WORKS

Our responsibilities for the audit of the financial statements

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

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

We discussed identified laws and regulation, fraud risk factors and the need to remain alert among the audit team.

The company is subject to laws and regulations that directly affect the financial statements including companies and financial reporting legislation. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items, including assessing the financial statements disclosures and agreeing them to supporting documentation where necessary.

The company is subject to many other laws and regulations where the consequence of non-compliance could have a material effect on amounts or disclosure in the financial statements, for instance through the imposition of fines or litigation. We identified the following areas as those most likely to have such an effect: health and safety, anti-bribery, employment law, environmental law.

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

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

We identified that the following areas were of high risk:

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

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

Page 19

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF BRIGHTON & HOVE COMMUNITY WORKS

Other matters we are required to address

In line with the exemptions available to small charities, the accounts for the charitable company were unaudited for the period to 31[st] March 2023. No misstatements have been identified which materially affect the current period’s financial statements.

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

Date: 16[th] December 2024

Page 20

BRIGHTON & HOVE COMMUNITY WORKS

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
Charitable activities
5
Staff Costs
Establishment Costs
Office Costs
Project Costs
Distributions to Partners
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
23,751
38,351
6,482
72,184
9,598
95,045
14,044
15,413
(13,050)
-
121,050
(48,866)
247,127
198,261		 Restricted
funds
£
1,514,003
1,561
2
1,515,566
-
473,480
22,061
118,362
242,370
359,143
1,215,416
300,150
-
300,150		 2024
Total
funds
£
1,541,354
39,912
6,484
1,587,750
9,598
568,525
36,105
133,775
229,320
359,143
1,336,466
251,284
247,127
498,411		 2023
Total
funds
£
847,038
39,401
1,318
887,757
13,223
512,480
111,652
44,034
140,881
102,378
924,648
(36,891)
284,018
247,127

The notes form part of these financial statements

Page 21

BRIGHTON & HOVE COMMUNITY WORKS (REGISTERED NUMBER: 03895635)

BALANCE SHEET 31ST MARCH 2024

Unrestricted
funds
Notes
£
FIXED ASSETS
Investments
11
1
CURRENT ASSETS
Debtors
12
11,400
Cash at bank and in hand
256,984
268,384
CREDITORS
Amounts falling due within one year
13
(35,324)
NET CURRENT ASSETS
233,060
TOTAL ASSETS LESS CURRENT
LIABILITIES
233,061
NET ASSETS
233,061
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
265,350
265,350
-
265,350
265,350
265,350		 2024
Total
funds
£
1
11,400
522,334
533,734
(35,324)
498,410
498,411
498,411
198,261
300,150
498,411		 2023
Total
funds
£
1
177,291
687,252
864,543
(617,417)
247,126
247,127
247,127
247,127
-
247,127

The financial statements were approved by the Board of Trustees and authorised for issue on 16th December 2024.and were signed on its behalf by:

Mr G Shanks - Trustee

The notes form part of these financial statements

Page 22

BRIGHTON & HOVE COMMUNITY WORKS

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31ST MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/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		 2024
£
(171,402)
(171,402)
6,484
6,484
(164,918)
687,252
522,334		 2023
£
191,293
191,293
1,318
1,318
192,611
494,641
687,252

The notes form part of these financial statements

Page 23

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the Statement
of Financial Activities)
Adjustments for:
Interest received
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operations		 2024
£
251,284
(6,484)
165,891
(582,093)
(171,402)		 2023
£
(36,891)
(1,318)
(151,246)
380,748
191,293

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/23 Cash flow At 31/3/24 At 31/3/24
£ £ £
Net cash
Cash at bank and in hand 687,252 (164,918) 522,334
687,252 (164,918) 522,334
Total 687,252 (164,918) 522,334

The notes form part of these financial statements

Page 24

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

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, and on that basis the charity is considered to be a going concern.

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

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.

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 that carry performance related conditions which affect entitlement and therefore income recognition, the amount is deferred and released once the conditions have been met.

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

Recognition and measurement

Fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

continued...

Page 25

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

1. ACCOUNTING POLICIES - continued

Funds

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose

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.

Operating lease

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

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.

continued...

Page 26

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

2.
DONATIONS AND LEGACIES
Donations
Grants
Grants received, included in the above, are as follows:
BHCC - TSIP
Building Better Opportunities (Big Lottery Fund)
Adur & Worthing Council
Sompting Big Local
West Sussex County Council
NHS Sussex - West Sussex
Sussex Community Foundation
NAVCA
CCG Leadership
BHCC- COMF
NHS Sussex
Mentoring Programme
CCG Small Grants
CCG Sussex VCSE
Adult Social Care		 2024
£
12,464
1,528,890
1,541,354
2024
£
387,686
-
236,811
242,537
50,000
-
-
-
20,000
-
120,000
354
140,625
306,375
24,502
1,528,890		 2023
£
9,705
837,333
847,038
2023
£
370,157
52,485
93,940
146,650
46,884
25,000
6,998
10,000
69,595
2,298
9,375
2,226
-
1,725
-
837,333

continued...

Page 27

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

2. DONATIONS AND LEGACIES - continued

Grants received within a financial year, but deferred to the following year are as follows:

Adur & Worthing Council
NHS England Leadership
Mentoring Programme
Sompting Big Local
NHS Sussex Small Grants
NHS Sussex VCSE Leaders Alliance
Adult Social Care
BHCC - TSIP
3.
OTHER TRADING ACTIVITIES
Training Service
Consultancy Service
Other Fees
Membership
4.
INVESTMENT INCOME
Deposit account interest		 2024
£
-
-
-
-
-
-
-
-
-
2024
£
5,153
6,448
13,898
14,413
39,912
2024
£
6,484		 2023
£
27,507
20,000
354
33,062
140,625
306,375
24,502
11,686

564,111
2023
£
5,075
10,636
10,068
13,622
39,401
2023
£
1,318

continued...

Page 28

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

5. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
Staff Costs
Establishment Costs
Office Costs
Project Costs
Distributions to Partners		 Direct
Costs
£
568,525
36,105
133,775
229,320
359,143
1,326,868

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£ £
Independent Examiner's fee - 2,850
Auditors Remuneration 8,400 -

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.

Trustees' expenses

£208 was paid to 2 trustees relating to reimbursement of travel costs (2023: £205) during the year.

8. STAFF COSTS

Salaries
Social Security costs
Pension costs
The average monthly number of employees during the year was as follows:
Average Number		 2024
£
511,308
42,547
24,021
577,876
2024
18		 2023
£
460,130
44,001
21,590

525,721
2023
17

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

No employees received emoluments in excess of £60,000.

The average number of employees on a Full Time equivalent basis is 15 (2023: 14).

continued...

Page 29

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

8. STAFF COSTS - continued

Key management personnel (comprising trustees and the CEO) remuneration (being gross salary, employers' national insurance and employers' pension) in 2023/24 was £57,808( 2022/23: £57,416), including a 5% pension contribution.

.

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
422,979
Other trading activities
39,401
Investment income
1,309
Total
463,689
EXPENDITURE ON
Raising funds
13,223
Charitable activities
Staff Costs
280,333
Establishment Costs
45,583
Office Costs
17,768
Project Costs
138,673
Distributions to Partners
5,000
Total
500,580
NET INCOME/(EXPENDITURE)
(36,891)
RECONCILIATION OF FUNDS
Total funds brought forward
284,018
TOTAL FUNDS CARRIED FORWARD
247,127		 Restricted
funds
£
424,059
-
9
424,068
-
232,147
66,069
26,266
2,208
97,378
424,068
-
-
-		 Total
funds
£
847,038
39,401
1,318
887,757
13,223
512,480
111,652
44,034
140,881
102,378
924,648
(36,891)
284,018
247,127

continued...

Page 30

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

10. TANGIBLE FIXED ASSETS

10. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1st April 2023 and 31st March 2024 2,435
DEPRECIATION
At 1st April 2023 and 31st March 2024 2,435
NET BOOK VALUE
At 31st March 2024 -
At 31st March 2023 -
11. FIXED ASSET INVESTMENTS
Unlisted
investments
£
MARKET VALUE
At 1st April 2023 and 31st March 2024 1
NET BOOK VALUE
At 31st March 2024 1
At 31st March 2023 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: Community Base, 113 Queens Road, Brighton, East Sussex, BN1 3XG Nature of business: Dormant

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

continued...

Page 31

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Rent Deposit
Prepayments and accrued income
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
14.
MOVEMENT IN FUNDS
At 1/4/23
£
Unrestricted funds
General fund
36,183
Payroll and Redundancy Provision
189,644
Digital Investment
21,300
247,127
Restricted funds
BHCC TSIP
Adur & Worthing Councils
-
-
West Sussex County Council
-
Sompting Big Local
-
A&W Food Transition
-
Sussex VCSE
-
Adult Social Care
-
-
TOTAL FUNDS
247,127		 2024
£
5,827
2,651
2,922
11,400
2024
£
3,595
10,478
286
20,965
35,324
Net
movement
in funds
£
92,778
(141,644)
-
(48,866)
17,529
34,800
50,000
35,474
20,000
129,735
12,612
300,150
251,284		 2023
£
172,214
3,993
1,084
177,291
2023
£
-
-
16,555
600,862
617,417
At
31/3/24
£
128,961
48,000
21,300
198,261
17,529
34,800
50,000
35,474
20,000
129,735
12,612
300,150
498,411

continued...

Page 32

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

14. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
BHCC TSIP
Adur & Worthing Councils
West Sussex County Council
Sompting Big Local
A&W Food Transition
NHS Small Grants Fund
Sussex VCSE
Adult Social Care
TOTAL FUNDS		 Incoming
resources
£
72,184
388,373
237,782
50,000
233,438
20,000
240,096
326,375
24,502
1,515,566
1,587,750		 Resources
expended
£
(121,050)
(370,844)
(197,982)
-
(197,964)
-
(240,096)
(196,640)
(11,890)
(1,215,416)
(1,336,466)		 Movement
in funds
£
(48,866)
17,529
34,800
50,000
35,474
20,000
-
129,735
12,612
300,150
251,284

Comparatives for movement in funds

Unrestricted funds
General fund
Payroll and Redundancy Provision
Covid-19 Resilience fund
Digital Investment
TOTAL FUNDS		 At 1/4/22
£
20,230
173,788
50,000
40,000
284,018
284,018		 Net
movement
in funds
£
(36,891)
-
-
-
(36,891)
(36,891)		 Transfers
between
funds
£
52,844
15,856
(50,000)
(18,700)
-
-		 At
31/3/23
£
36,183
189,644
-
21,300
247,127
247,127

continued...

Page 33

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

14. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Building Better Opportunities (BBO)
BHCC TSIP
TOTAL FUNDS		 Incoming
resources
£
463,689
53,910
370,158
424,068
887,757		 Resources
Movement
expended
in funds
£
£
(500,580)
(36,891)
(53,910)
-
(370,158)
-
(424,068)
-
(924,648)
(36,891)

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 5 years from 2020-2025. As lead organisation Community Works distributes funds to partners, coordinates the partnership and monitoring returns as well as supporting collaboration between partners.

Other Adur & Worthing restricted funding is for operational and project work that has been carried into 2024/25. This relates to work for our LCN role which supports health initiatives across Adur & Worthing and West Sussex. And our Ukraine worker role, which supports the Ukraine communities across Adur & Worthing and West Sussex.

West Sussex County Council. This was a three-year contract to support the work of the West Sussex Voluntary, Community, Social and Enterprise Alliance, a collaboration of organisations that were set up to deliver sustainable, effective and efficient infrastructure support. The funding includes monitoring of projects and work across the Alliance.

Sompting Big Local. SBL was awarded a grant from the Big Local National Lottery grants programme over a 10year period. Community Works undertook acting as the Locally Trusted Provider for SBL as SBL are not an incorporated body. Community Works holds funding for SBL and acts as the official governing body on distribution of funding commitments agreed by SBL and the Big Local.

Adur & Worthing Food Transition. This was funding from Adur & Worthing Councils to support a collaborative proposal to include CREW, Worthing Food Foundation and Transition Town Worthing, in developing a grant application to The National Lottery Reaching Communities to establish on-going and new work for the Adur 7 Worthing Food Partnership.

NHS Small Grants Fund. We were awarded a contract to distribute funding from the Health Inequalities Small Grant Fund to local VCSE organisations. The money was distributed by Community Works to other VCSE organisations that applied to the funds via a small grants open application process.

continued...

Page 34

BRIGHTON & HOVE COMMUNITY WORKS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024

14. MOVEMENT IN FUNDS - continued

Sussex VCSE Alliance. The Sussex Voluntary, Community and Social Enterprise (VCSE) Leaders Alliance encourages and enables connectivity and conversations between health and care partners with the VCSE across Sussex. The service is funded by NHS England and was set up to help embed the Sussex VCSE sector in the Sussex Heath and Care system to work collaboratively and strategically with health and care partners to create meaningful change in people's lives. To reduce health inequalities and improve population health; through the creation of services and support that are sustainable, fit for purpose, timely and proactive.

Adult Social Care. Funded by West Sussex County Council Adult Social Care. The objective of the funding awarded to Community Works is to support the work of the Adult Social Care strategy; Life you want to lead. It is ringfenced to help with the administration and management of meetings of the VCSE Collaborative Board and representation at Board and In Task and Finish groups.

Purpose of Unrestricted funds

Payroll and Redundancy Provision: Redundancy liabilities, cost of terminating contractual liabilities, professional fees related to closure and unavoidable running costs during the closure period.

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

15. EMPLOYEE BENEFIT OBLIGATIONS

The charitable company operates a defined contribution pension scheme with contributions being made by both employer and employees at variable rates. Total pension costs in the current year amounted to £24,021 (2023: £21,590. At the year end £286 was due to the provider (2023: £115).

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2024.

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