REGISTERED CQMPANY NUMBER: 03895635 (Engl*nd and Wale5) REGISTERED CHARITY NUMBER: 1087481 TRUSTE NCIAL EMEN RTHE END 31 MAR H 2025 BRIG MMUNIT BY RKS NTEE YLIM Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA
Blu ON & HOVE COMMtrNITY WORKS NTS OF TH RTHE FIN NCIAL STATEM DED 31 MARCH 2025 NTS Page Reporl of the Trustees Independent Examinerls Report 12 ststem¢n¢ of Flnancial Aetivltle8 13 Balan¢¢ Sh¢et 14 to 15 Cash Floiv Stlltement J6 Notes lo the Cash Flow Stat¢m¢nt 17 Notes to the FlnallclRI Statements 18 to 29
BRIGHTON TY ORKS REPORT O THEY RU AR ENDED The trustee8 of the charity. who are also directors of the company limited by guarantee for the PuOse5 of the Companies Act 2006. present their report with the fmancial statements of the charity for the year ¢nded 31 st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Pr&ctice applicable to charities preparing their a¢¢ounts in accordance with the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Page I
HOVE COMMUNITY WO REPORT OF THE FOR THE YEAR ENDED EES MARCH 2 QBJECTIVES AND ACTIVITIES Strnteglc Objectives and alms OUR KEY ACHIEVEMENTS In 2024-25, rising cost4 wag¢ pressures, and fjjnding uncertainty forced many Voluntsry Community Scctor Eni¢rprise (VCSEI organisations to review services. Increased demand for services (e,g. poverty. mental health. hom¢lessnes5) stretch¢d ¢apa¢ity and coun¢il fLmding pressure8 leading to uncertainty of the lev¢1 of funding for the VCSE sector. The National Council for Voluntary Organisations (NCVO) and Association of Chief Executives of Voluntyary Organisations (ACEVO) published a Voluntary Sector Manifesto calling for stronger collaboration, funding reforn), and recognition of VCSE expertis¢. Together, wo wntinue to ¢lovate voices from the VCSE sector, shaping policy, and driving meaningful impact a¢ross Sussex, which has included,. Supportin8 1185 people from 529 organisations in Adur, Worthin8, Brighton & Hove and West Sussex, including: Total member organisations is 573. Thi5 is a reduction of 87 members from 2024. The main reason is reduction in fijnding for organisations with some organisation5 closing during the year due to reduced funding. Helping VCSE consortia and partnerships socwe fimding of over £1,612,927. Over the past few years, the work we undertook across AduT and Worthing helped raise over £2 million+. In 2024125 we 5u¢c¢ssfully segured a fvrther £155,000 of ftmding for the important and much neaded work of the Sussex VCSE Leaders Alliance (SLVA), which will enable strategic oWth of the work into 2025126, W¢ helped West Sussex County Council to distribute £35,000 to seven VCSB organisations as part of the Towards Zero HIV Reduction Programme. Volunt¢¢rs gave 4025 hours to support our Volunteer Centre. 1,491 volunteering opportunitics were adv¢rtised via our Volunteer Centre with 1,106 people registering their int¢r¢st to become volunteers from across Brighton & Hove, Adur & Worthing and West Suss¢x -The Volunteer Centre started going into the Brighton Job Centre for pr¢-booked appointments to support ski115 development via volunteering. 33 elect¢d community rl¢StatiVes who represent the sector'8 interests and share knowledge and expertise to h¢lp influence strate8yg policy and decision making. Operated over 35 sector networks Such as West Su58¢x VCS Links, Community Food Network, CEO Groups, Health and Social Care Network. Volunteer Coordinator Forum md the Sussex VCSE Le&ders Allian¢¢. 169,650 web visits and 15.362 newsletters and updates wore sent to member organisations 2,103 advice, support and inforniation interactions s¢ssions. 959 p¢oplc from organisations acc¢ssed training. events, and nctworks. Topics included.. marketing, website and social media trainin8* managing ill health and disability. trustee roles and responsibilities and w¢ hosted 14 National Lottery session where members Could meet then Lottery for advice on fimding, Contributed to 76 areas of strategic and operational planning at local, regional, and national level. 98.70/0 of Andividuals a¢ces5ing online inforniation and face-to-fa¢¢ support reported impTovement in their knowledge on lead¢rship. governance and fdraISIng. Page 2
BRIGHTON & H MM Y WORKS RE FOR RT OF THE TRUSTEES AR DED 31 MARCH 202 Our eomrnltrn¢nt to befjng a more ¢qullable and envlnjnmentally active organlsation We foaised on equaliti¢s, particularly supporting small and Micro 'by and for, organisations. This was especiaIly evident in work with member groups within the Lesbian, Gay* Bisexual, Transgender, QueerlQuestioning, Intersex and Asexual (LGBTQIA+) community, where wo facilitated comjnunication with extemal organisations such as The Rainbow Fund and Brighton & Hove Pride. Our Volunteer Centre team of staff and volunteers prioritised support for 33 Black, Asian, Minority Ethnic and Refugee communities (BAMER), LGBTQI and disability groups in promoting their volunteering opportunities (out of a totsl of 145 organisations). Our training included a topic specifically focused on Equality, Diversity and Inclusion for Commissioning. We worked with Bridging Change, an infrastructure organisation for Black and minoritised ethnic peopl¢, ¢0 support their development, including enabling them to employ project staff. Climate Action: We helped to cstablish a ¢ity-wide parlnership involving Trust for Developing Communities (TDC). Brighton & Ilove City Council (BHCC) and 16 other organisations. that successfully gasned funding from the National Lottery Communities Fund for the Climate for Communities programme to start in 2025. Our role will b¢ to support local organis&tions to leam and develop their climate action work and train Green Champions in their organisations to improve environmental awar¢n¢ss and sustainable practices. Values Vision Misslon: We r¢viwl our Vision, Mission and Values in 2024 Our Values We are: Conne¢t¢d Innovative Inclu5iV¢ Our Vlslon The wider community benefits from an effective and thriving Voluntary) Community and Social Enterprise (VCSE) sector Our Mlsslon CONNECTING We ¢onn¢cl people and organisations to create Collaborations capable of delivering thange SUPPORTING We provide leadership and leaming opportunities so people can make a positive difference in their communities CHALLENGING We look Lo chall¢ng¢, se¢k opportuniti¢s and find innovative ways to create m¢aningful change Delivering our Mission: Connecting: Action Learning Set Our Action L¢aming Set (ALS) for leaders was delivered by an expert knilitator and focused on Work challenges. The ALS was a struclured group which met once a month for six month5 with th¢ same people attending cach time. Attendees took turns to pres¢nt and explore liv¢ work i8sue8 with support from other set members. The emphasis was on action and refiection. ALS members Seamed to.. Develop their confidence and resilience as a leader Explore and fmd a way fonvard with an issue L¢4rn to ask the right questions rather than offor advice or a quick fix Page 3
BRIGHTO co RKS F THE TRUSTEES ENDED 31 MARCH 2025 FOR THE "Gives space for personal as well as professional development - consistently a very non-judg¢mental culture." "A unique experience.. time, space, and peer support. Invaluable," "This ts the fwst block of time I've artively protected for myself month by Month - the value is huge." Chief Executlve Offieer (CEO) Network Hlghllght$ 2024125 The CEO Network provided a valued space for ¢harity leaders to shar¢ experiences, challenges, and practical solutions. Diseussions f4)cused on: Human Resour¢¢s and Staffing: stsff wellbelng, hybrid working, salary b¢nchmarkin& r¢¢nJitmenL and Occupational Health. Govcrnance: trustee training and liability insurance. Fundraising.. online donation tools and freelmce fundraiser recommendations. Owational Support: sour¢ing ¢onsultants, accountants. and cllnical supervisors. Policy and Ethics: codes of conduct, behaviour statement5, and ethical use of Artificial Intelligence. Collaboration.. members explor¢d co-working, shared office space. and joint project d¢v¢lopment. The network Continues to strengthen leadership, foster peer support, and encourag¢ cross-5ector collaboratLOn. Supporting "Without their re¢¢nt support we would not have known how to access fUlIng to expand our organisation... All the team go above and beyond." West farrlng Young People's Hub Truslee tralning Trustees ar¢ the volunteers who take ultimate responsibility for the effective running of a charity, acting as the guardians of finan¢os, pcople. premises and servlce delivery. Trustees come from all walks of life and may bring valuable expcrience from lived or professional experience, but they don't always get a thorough induction Into their rolcs and responsibilities. Our 'Ttee Induction, training sessions cover th¢ six essential duties of a trustee as well ag effective decision-makingy the governance ¢alend8r. managing risk and woA(ing well a8 a team. "Very cle8r overvi¢w of the trustee role and responsibilities. Lots of additional links to other resources to take away." "I gained an understanding of the role and encouragement to challenge. "A simple outline of eXptationS for the role and responsibilities of TNstees plus ideas around 'good governance." M¢rnbers Iwv¢ found "input from Comnwnity Works to be of great value...lplllg us strnclure our ch4rity correcily and advising us on which route to tske" As a result, grass roots organisations have grown into fully fornied charities: buildinB further cornmunity relationships and proved to be a source of funding (opportunities)" Chv4lleDglmg En 2024-25 we again responded to BHCC'S budget proposal and success11Y helped to reverse sorne proposed cuts to the VCSE sector. Our Position Statement presented the VCSE'S response to the BHCC budget proposa15 for 2024125. While recognising the significant challenges on the Council of a proje¢ted budget gap of c,£14m, during a very difficult economic climate characterised by high inflation, rising interest rates and in¢reosin8 demand on services. Community Works maintained our strong commitment to worklng in partnership to find mutually beneficial solirtions, including alternative way5 to achieve savings. The statement included implication5 of cuts to areas such as.. - Families Children and Learning Pag¢ 4
OMM NITY WORKS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 - Health and Adult Social Care - Housllig* Neighbourhoods and Communitie8 - E¢onomy, Environment and Culture We have reviewed and updated our strat¢gi¢ objectives. and Community Works, new strategic objectives are: Volunlary Y4nd Communtty Organlsatlons (VCOS) hav¢ safe and supportlv¢ space5 to conn¢¢t to egeh other - More organisations working together in safe and supportive ways . Incre&8ed nunlber of'by & for, organis&tions r¢¢¢iving support from Community Works - Increased awareness of Equity, Diversity, In¢lu8ion and int¢rs¢otionality amongst community organisations VC05 hav¢ the knowl¢d¥i $kill$ and resour¢¢s to run effeetlvely - VCC>3 offer good quality volunteering opportunities Vccts increase the level of funding they bring in to our local areas - VCOS increase their knowledge and skills in the 'Five Pillars, of Communty Work support (Peopl¢. Equality Diversity and Inclusion, Governance & Leadership. Operations. Partnerships & Collaborations) The knowledge and expertlse of ¢he VCSE sector Is valued and eelebrated - Amplified voice of the sector - Increased awareness of the value and contribution of VCSE - Improved aLxess for VCSE in decision-making spaces Indlvlduals buslnesses and stakeholders l(now bow to engvdge In And $uppor¢ soclal actlon Increased access to volunteering opportunities for local people Improved ¢ross-sector understanding and parlnership Increased value and benefit froin VCSE and stakehold¢rs working together Page 5
HTO HOVE COMMUNIT REPORT OF THE TRUS EE FOR THE YFAR ENDED31 STRATEGIC REPORT Finantlal review FinanelAI Revi¢w The ac£ounts declared in this r¢port have been prepared in accordance with Ststement of R¢¢omrnended Practice: Accounting for Charities (SORP 2019) and with relevant company and charity legislation and regulations, The Statement of Financial Activiti¢5 show5 Community Works, income from all source5 and how this was expended, and the split of activity between restricted 8nd unrestri¢t¢d funds. Overvlow During the year ended 31 st March 2025, we generated an ov¢rall deficit on unrestricted fijnds of £66,605 which was part of net reduction in all fjjnds of £13 0,754. In the previous year, we suffered a deficit of £48,866 on unrestricted funds, which w&s nevcrthele55 part of a net increase in all fimds of £251,284. Deficits on unrcstricted funds have been met from unrestricted reserves, which now stand at £131,657. Total incoming resources for 202415 amountcd to £962,421 compared to £1,587,750 in the previous year, a decrease of £625,329. The main reason for the decreas¢ in incom¢ was due to the impact of def¢rred income in 2023124 that had been ringfenced for operational use from the National Health Services Sussex (NHS Sussex), Plus, reduced predicted income from The Big Lottery grant for a project for Sompting Big Local and from most other funders. A 17 breakdown of antS re¢¢ived by Community Works is thown in Note 2 to the accounts. Note 14 also in¢ludes details of all those grants Caled forward lo 202516 as Restricted reserves. Totsl expenditure for 2024/25 amounted to £1,093.975 compared to £1,336,466 in the previous year, a dewease of £242.491. The main factors accounttng for this decrea in expendittlre are ruduced distributions to partners, with rcduced staff and office cost5 being offset by high¢r project ond establishment Costs. Iti line with SORP 2019, ¢xpenditure is analysed into two main categories,. charitable activities and costs of generating funds. Charitable activiti¢s wmprise th¢ main work of the charity. ExpOndire on charitable activities was £1,087.894 in 202415, compard to £1,326,868 in the previous year, a decrease of £238,974, Flnancial Outlook Community Works, immediat¢ fmancia] position Is stable and secure for 202516. Trustees acknowledge and appreciate the ongoing support of our major fiderS.. BTighton & Hove City Council, Brighton & Hove Health and Care Partn¢rship, Adur & Worthing Councils, West Sussex County CounciL West Sussex Health and CAre Partnership) the Bi8 Lottery Fund and NHS Sussex. Trustees are acut¢ly aware of the significant additional financial pressures on all Public Sector nderS arising from the cost of living crisis. Currently. funding continues to be r¢ceived in respect of the new agreements and it has been possible to continue Community Work8, full range of activities, r¢focused andlor re-timetabled where appropriate in consultation with nders. Trustees have recognised the need to broaden the sources of income available to the organisation, and during 202516 will continu¢ to invest in stren8th¢ning incom¢ generation capacity within the organisation. All organis&tions in th¢ voluntary sector face at uncertainty and turbulence in the external ndIng environment and Community Work5 will work collaboratively with partners to mitigato the impaot 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 Page 6
GHTOIY & HOVE COMMUNITY WORKS OF THE TRUSTEES R THE YEAR END 025 STRATEGIC REPORT Finanelal revlew Investment polley Trustees budget to spend all of the organisation's income on planned charitable activities, 2nd the funds held In reserve are very modest in relation to the organisation'5 turnover and may be required at short notice. Trustees have maintained their policy that funds should be retained as cash and held in bank accounts at the b¢st rate of interest available, TNstees also recognise that interest rntes in the current economic climate only provide very limited opportunity to generate profit on bank deposits and that protection under the Financial Services Compensation Scheme (FSCS) bank deposit protection scheme is cumtly limit¢d to £85,000 per institution, Community Works, sury)lu3 funds and reserves continue to be spread widely across a number of institutions. Reserves pollcy Comrnunity Work8 is cornmitted to using its resources in pursuit of its charitable objectives. It is also committed, how¢v¢r, to Tnaintaining a level of reserves that is prudent to meeting ongoing liabilities, sufficient to ensure that all delivery commitments can be rnet and to protect th¢ long-terni ture of Community Works, operations. Community Works, policy se¢ks to balance these priorities by holding A level of reserves which equate to unavoidable, expenditure of th¢ charity during the anticipated Closure period. The reserves policy will fund., - Any redundancy payments du¢ to employees and support to employees in rding alternative employment Ongoing corc running costs durin&7 any wind-up period - Terniinating servic¢ ¢ontracts, such as office rent and ¢quipment Accountancy> audit and other prOfs1onl cost5 Contingency sum for outstanding liabilities. Thte¢S have established a Closure Costs Fund at a sum approximately equating to redundancy costs for all staff and other &8SOCiUted closing down costs. As of 31 st March 2025, this sum is £60,000. The Board of Trustees continues to review the organisation's res¢rv¢s policy, taking account of Charity Commission guidance as set out in its publication 'Beyond Reserves,, Thistees monitor the level of reserv quarterly and take appropriate tion if reserves fall outside the desired range, PLANS FOR THE FUTURE Th¢ pandemic meant we had to put many important pieces of wod( on hold or delay the start of th¢ work, This work will recommence in the next year and includeg, Complet¢ the review and update of our new 8trategi¢ plan for the Organisation Support the organisation as we continue to navigate and 0rat¢ in a challenging financial context - Build on our Environmental work Continuation and development of the commitment rO$S the organisation to improve our diversity and inclusion work and create more inclusive and safe workAng spa¢es Development work related to incr¢Asing VCSE leadership engagement with changing NHS structures locally and across Sussex - Continue to identify new areas of delivery based on need8 of our pariners and members Page 7
HT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Govorning drnent The charity is controlled by its governing document, a deed of tNst, and constitutes a limited company, limited by guarantcc, as dcfmcd by th¢ Companies Act 2006. Worklpg NYdm¢ Community Works Structurc and Manog¢ment Comrnunity 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 Dccembcr 2013. Community Works was established und¢r a Memorandum of Association, which de8¢ribe5 the objects and powers of the charity, The charity is governed und¢r its Articles of A55ociation, Under thos¢ Articles, Trustees ar¢ elected from the Comrnunity Works, M¢mb¢rship at the Annual General Meeting. One third of the elected, and all of the co-opted, Trnstee5 must retire at each subsequ¢nt Annual General Meeting, All members of the Trustee Board give their time volunlarily and re¢¢ive no b¢n¢fits from the charity. Any expenses reclaimed from the charity are set out in the note 7 to the accounts. Memb¢rs have guaranteed to ¢ontribute a maximum of £1 each in the event of the tharitable company being wound up. Governance and Dectslon Maldng l&e Board of Ihistees govenL8 Community Works. It meets at least four times a year to discuss and revlew strategy, planning, development and fmancial matter8. Day-to-day management of the charity 15 delegated to the Chief Executive, Jessica Sumn¢r, Where appropriate and necessary. sub.committees or working groups are established, with delegated authority from the full Board lo undcrtake detailed reviews, analysls or pollcy developmenL in conjunction with Community Works mcmbers, and to report back findings and recommendations to the full Board. During 2024125, three sub-committees were in operation,. Financ¢ and Risk, Personnel and Equallties, Strategic Development wlth ad hoc Task and Finish Groups being fornied to take foTward specific areas of work. Recrul¢ment? appolnlment, Inductlon aDd Iralnlng of truste¢s The Trustee Board has established procedures for recruiting and 3UPPOrting Trustees. - Trustees are recruited from the membership through an ¢le¢tion proG¢ss and ratified by M¢mb¢rs at th¢ Annual G¢n¢Tal Meeting. A further five Thiste¢s can b¢ ¢o-opt¢d by the Board ut any tim¢. Trustees are electedlco-opted with a vlew to ensuring Community Works has a wide variety of skills, knowledge and experience, including of the community and voluntary se¢tor, busin¢ss management, legal, fll)an¢ial, marketing and fundraising. A Thiste¢s' skills audit is conducted at regular intervals. Where skills, knowledge or experience gaps are identified, ddition&l Trustees are recruited. using wide and inclusiv¢ search methods such as advertising and networking with other organisations. An induction And ongoing training programme are also provlded to ensure that Trustees are aware of their responsibilities, understand Community Works, objectives and are committed to refreshing their skills and knowledge in relation to tmsteeship and good governance. Page 8
GHTON & HOVE COM TY KS E TRUSTEES YEAR ENDED 31 ORT 2025 STRUCTURE. GOVERNANCE AND MANACEMENT Key rnanagernenl remun¢ratlon - To set th¢ pay and rewards properly for eJnploye¢s, there is a need to make infomed judgem¢nts as well as adhering to the charity's govemance and constitutional arrangements, Trustees &re legally and constitutionally responsible for setting rates of pay and this responsibility is delegated to the Personnel and Equalit1¢5 Sub-comtnittee. In deciding on l¢v¢ls of pay foi all staff, the following factors will be taken into account.. th¢ pwpose, aims and values of the charity, compet¢n¢es, the strategic plan and need, ability to pay. perforniance. the wid¢r 'employment offerf and recruitment and retention. These factors are not ex¢lusive, and any decision will inevitably include an element of discretion on the part of trustees. Community Works, remuneration policy sets out the process for deciding the salary for staff posts and for each staff member The salary of key management personnel in 2024125 was £57,808 (2023124., £57,808), including Employers, National Jnsurance contributions and a 50/0 pension contribution. Connections to Wlder Networks Commilty Works is w¢ll networked through membership of umbrella bodies and through forn]al and inforn]al partnerships. Community Works is a member of the NatlODal Association of Community and Voluntsry Action (NAVCA) and the National Council for Voluntary Organisations (NCVO), Community Works is also part of the West Sussex Voluntary Sector Infrastructure AIIAan¢e. We also Work in parthership with NHS and VCSE as part of the Sussex VCSE Leaders Alliance. We work in clos¢ partnership with other organisations to deliver third sEctor infrastructure support, mmunity development and community engagernent in Brighton and Hove, Community Works, membership focus and repr¢sontation of the sector to statutory partners alBO ¢nsur¢s the charity 18 well conne¢t¢d &cros8 its area of benefi( with strong links to strategic partnerships and Ix)ards, Risk StAtement 'I"rustee8 are uware 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 Icgal dulles to safeguard th¢ Charity's money and assets. The Board of ThSt$ ha3 A Risk Management Strategy* irnplementation of which is dele8Qted 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 a$S¢Ss progress in implementing the risk management m¢asures. During 2024125, the charity's risk register was re8ularly updated by the sub-committeo And headline reports discussed at Board me¢tin8S. Trustees believe all risks to the charity have been Identified and appropriate monitoring procedures are in place, The Risk Management StrateBy is reviewed annually. A full copy of the StrateBY be obtained from the Company Secretary. Trustees are confident that all aSonable steps have been t#ken to help prevent financial abuse of thc organisation's fijnds by ensuring that proper robust ¢ontrols and procedure5 havc been put in place commensurate with thc scope and breadth of th¢ organisation's activities. Page 9
BRI VE COMMUNITY WORKS PORT RUSTEES FOR THE YEAR EN H 202S REFERENCE AND ADMINISTRATIVE DETAILS Registered Compydny number 03895635 (England and Wales) Registered Charlty number 1087481 Reglslered offlte Community Base 113 Queens Road Brighton East Suhs¢x BNI 3XG Trusl¢¢$ Mrs P Beesley (r¢8igned 311212024) Mr D M J¢ns¢n (resigned 311212024) Ms C Vizor (r¢signed 281812025) Ms P Mitch¢ll Mr G Brown Mr G Shanks Mr I Br¢inian Miss R Jarnian Mr8 C G Howell (appoin 281212025) Ms D Penly (appointed 191612025) Mr P Sasidharan (appointcd 61312025) Mr T Scsaurszki (appuinted 181212025) CompAny SeeretAry Ms J Sumner Independent Examiner Dr Shona F Wardrop CA Chariot House Limited Chartered Accountants 44 Grand Pade Brighton East Sussex BN2 9QA Page 10
BRIGH &HO MUNITY WORKS REPORT OF THE TRUST ES FOR THE YEAR ENDED 31 MA 2025 REFERENCE AND ADMINISTRATIVE DETAII Bankers Triodos Bank NV Bwnel House I l The Promenade Bristol BS8 3NN Manchester Building Society 125 Portland Street Manchester MI 4QD Hampshir¢ TTU5t Bank 55 Bishopsgats, Londo EC2N 3AS The Co-operative Bank PLC PO Box 250 Skelmersdale WN8 6WT Nationwide Buildin8 So¢i¢ty Kings Park Road Moulton Park Northampton NN3 6NW The Cambridge Building Society PO Box 232 51 Newmarket Road Cambridge CB5 8FF Report of th¢ trustee5, incorporating a strategic r¢port. approved by order of th¢ board of tNstees. as the company directors, on..... and slgned on the board's behalf by: ks - Trustee Page El
DEPENDENT EXA ON & HOVE NERI EPORT TO THE T wo USTEE OF Independent examlner's report to the trustees of Brlgbton & Hove Community Works ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basls of repDr¢ As the ¢harity's trustees of the Company (and also its directors for the purposes of company law) you are responsibje for th¢ preparation of th¢ accounts in a¢cordan¢¢ with the r¢quirements of the Companies Act 2006 2006 Acfj. Having satisfied my8elf that the a¢count$ of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examinatiott, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charitie5 Act 2011 ('the 201 l Act?. In carrying out my examination I have follow¢d the Directions given by the Charity Commission under Section 145(5) (b) of the 201 l Act, lttdependtnt examlner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confm that I am qualified to undertak¢ the cxamination because l am a member of the Institut¢ of Charturd Accountants of Scotland, which is one of the list¢d bodi¢s, I have completed my examination. I confm that no matters have come to my attention in Connection with the examination giving me cause to b¢li¢ve', accountlng records were not kept in respect of the Company as required by Section 386 of th¢ 2006 Act. or the accounts do not accord with those records; or the accounts do not comply with the 8ccounting requirements of Section 396 of the 2006 Act other than any rquirement that the accounts give a true and fair vi¢w which is not a matter considered as part of an independent oxAn]ination' or the accounts have not been prepared in accordance with the methods and prin¢iple5 of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing th¢ir accounts In ac¢ordanc¢ with the Financial Reporting Standard applicable in th¢ 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 ihc accounts to be r¢ached. Dr Shona F Wardrop CA The Institute of Chartered AOUntantS of Scotland Chariot House Limited Chartered Accountants 44 Grand Parade Bri8hton East Sussex BN2 9QA Page 12
BIUGHTOIY & HOVE COMMUNITY WORKS STATEMENT OF FINAN N INCOME AND EXPEND H 2025 ou FOR TH 2025 Total funds 2024 Total fimds Unrestricted funds Reslricted funds Notes INCOME AND ENDOWMENTS FROM Donations and le8aci¢s 32,556 875,759 908.315 1,541,354 Other trading activities Investment income 38,720 8.244 46,964 39,912 Total 884 003 962421 1587 750 EXPENDITURE ON Raising funds 5281 5,281 9,598 Charltable aetlvltl¢s Staff Costs Establishment Costs Office Cost8 Project Costs Distributions to Partn¢r8 30,819 9,594 7,387 819 479.327 37,418 93,068 294,659 134 803 510,146 47,Ol2 100,455 295,478 134 803 568.525 36,105 133,775 229.320 359 143 Total 1039 275 1093 175 1336 466 NET INCOMEI(EXPENDITURE) TrYdn5fers between funds 24,518 (155,272) (130,754) 251,284 14 Net movement in funds (66,605) (64,149) (130,754) 251,284 REI CONCILIATION OF FUNDS Total funds brought forward 198,261 300,150 498,411 247.127 TOTAL FUIYDS CARRIED FORWARD 131656 236 000 367 656 498411 The notes forn) part of these fmancial statements Page 13
BIUGHTON & HOVE COMMUNrrY WORKS GISTERED NUMBER: 0389563 BALANCE SHEET 31 MARCH 2025 2025 Total nds 2024 Total funds Unrestricted funds Restricted funds Not¢s FIXED ASSETS Investments CURREIYT ASSETS Debtors Cash at bank and in hand 12 112,510 1,286 234 714 113,796 294 437 11,400 522 334 172.233 236.000 408.233 533.734 CREDrroRS Amounts falling du¢ within on¢ year 13 (40,578) (40,578) (35,324) NET CURRENT ASSETS 131655 236 000 367 655 498410 TOTAL ASSETS LESS CURRENT LIABILITIES 131,656 236,000 367,656 498,411 NET ASSETS 131656 236 000 367 656 498411 FUNDS Unr¢stri¢tsd funds Restricted fijnds 14 131,656 236 000 198,261 300 150 TOTAL FUNDS 367 656 498411 The charitable company is entitled to exemption from audit under Section 477 of the Companies A¢t 2006 for the year ended 31 March 2025. The members have not required the company to obtain An audit of its fll]ancial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable wmpany k¢¢ps accounting records that wmply with stions 386 and 387 of the Compani¢s Act 2006 and prepariig fmanci81 statements whi¢h give a true and fair view of th¢ state of affairs of the charitable company as at th¢ end of ¢a¢h financial year and of its SUTplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companie5 Act 2006 relating to fjnancial statements, so far as applicable to th¢ Charitable company. (b) The notes forn] part of these financial statements Pag¢ 14 Continued...
BRI HT Y WORKS REGISTERED NUMBER: 0389563 BALANCE SHEET - MARCH 2025 The fmancial statsments were approved by the Board of Trustees and authorised for issue on ....... and were signed on its b¢half by: ariks - Trnstee The note5 forni part of these fmancial statements Pase 15
GHTON & HOVE COMIUNITy WORKS ASH FLOW STATE ORTH NDED 31 M 2025 2025 2024 Notes Cash flows from operating actlvlties Cash generated from operations 235 039) 171402) Net cath used in operating activiti¢s 235 039 171402 Cash tlows from inVtIng aetlvltles Interest received Net cash provided by investing activities Change in cash and ¢ash equlvalents In the reporting perlod Cash And cv4sh equlvalent$ at th¢ begfjnning of the r¢portlng perlod (227,897) (164,918) 522 334 687 252 Cash and cAsh equlvalenls at the end of the reportlng perlod 294 437 522 334 The notes fomi part of these fJnanci81 ststementS Page 16
TON E COMMUNITY WOR NOTES TO THE FOR THE Y TATEMENT 31 MARCH 2025 END RECONCILIATION OF NET (EXPENDITUREYINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net (expendltureyincome for the reporting perlod (as per Ihe Statement of Flnaneial Actlvlti¢s) AdJuslm¢nts for: Interest received (Increaseyde¢rease in debtors Increasel(decrease) in creditors (130.754) 251284 (7,142) (102,396) (6,484) 165,891 582 093 Net cash used In operatlons 235 039) 171402 ANALYSIS OF CHANGES IN NET FUNDS At 114124 Cash flow At 3113125 Net eash Cash at bank and in hand 522 294 437 522 334 294 437 Total 522 334 227 897 294 437 The notes fonn part of thes¢ fmancial statements Page 17
BRIGifTON & OMM NIT ORKS OTES TO THE FTNANCIAL STATEM FOR THE YFAR ENDE CH20 TS ACCOUNTING POLICIES By515 of prepArlng the flnancial stalements The financial statements of the charitable company> which is a public benefit entity under FRS 102, have been pr¢pared in accordance with the Charities SORP (FRS 102) 'Accoun¢ing 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 Republi¢ of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Stsndard 102 The Financial Reporting Standard applicable in th¢ UK and Republic of Ireland, and the Companies Act 2006. The fmancial statements have been prepared under the historical cost convention, with the exception of investments which are included at market valu¢, At the time of approving the flnancial statements. the trustees have a rea50nabl¢ cxpcciati()n that the charity has adequate resourccs to continue in operational existence for the for¢s¢¢able future, and on that basis th¢ charity is consider¢d to be a going concwn. The financial statements are prepared in sterling which is the nCtIonal cumcy of the entity, and 8r¢ rounded to the nearest £1. Ineomlng 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 b¢ measured reliably. Grants ar¢ recognised on an accruals basis, acwunted for in relation to the period that they relate. Wh¢r¢ grants have been recelved for capital items, the total grunt has been disclosed in the SOFA and depreciation, in acoordance with the accounting policies, has been ¢hurged against that incorne over th¢ ¢5timated useful economic life of the asset. Where grants are received during the year under review that ¢arry perforniance related conditions which affect entitlement and therefore income reColt10n. the amount is d¢ferred and released once the conditions hav¢ 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 Resource5 expended are recognised in the p¢riod in which they are incurred. Resow¢es expended include attributsble VAT which cannot be recovered. Resources expended are allocated to the particular activity where the cost relates directly to that actjvlty. However, the cost of overall direction and administration on each L¢tivity, comprising th¢ salary and overhe&d costs of the ¢cntral nCtion, is apportioned on a basis which is an estimate, based on the proportion of cost of each artivity to the lotul cost of all aciivities. TEbbIe fixed as$et5 Deprcciation is provided at ratss ¢al¢ulated to write off the cost of each asset over its expected use1 life which in All cases is estimated at three years. The company has a n]inimum value of £1,000 for Capitalisation of fixed a85ets. Recognition Hnd measurement Fixed a58ets are measured at cost less accumulated depreciation and any accumulated impairment losses. Pa80 18 continued...
BIUGHTON & HOVE COMMUNITY WORKS OTES TO THE FINANCIAL STATEMEN FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES - eonllnued Funds Unrestricted funds can be uKd in accordanrx with the charitable objectives at the discretion of the trustees. Designated funds are unrestricted funds of the charty which the tnjstecs have decided at their discretion lo set aside to Use for a specific purpose Restricted fimds ¢an only be used for particular restricted puOseS 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 lellse Operating lease rentals are Charged on Pl straight-line basis over the tenn of the lease. PeslOtt cojts aDd other post-retlrement benellts The charitable company operates a defined contribution pension h¢Me. Contributions payable to the charitsbl¢ company's pension scheme are charged to the Statement of Finan¢ial Activities in the period to which they relate. Investments Investments are a forni of basic fmancial instrument and comprise investments in quoted equity instNments which are initially recognised at their transaction value and are subsequently measured at their fair value as at th¢ balance sheet date. Changes in fair value are recosnised in the Statement of Financial Aclivities. Quoted slocks and shares are included in the Bftlanc¢ Sheet ot the current market price quoted on a recognised stock exchange as at the reporting date. Judgements and key sour¢es of ¢stlmAtlon uneertalnty In the application of the charity's Accounting policies, the charity is required to make judgments. estimates and S51mptions about the carrying value of assets and liabilities that are not readily apparent fiDm other sources. The estinates and associated 8ssumptions are based on historical experience and other factors considered to be relevant. Actual results may diff¢r from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting ¢stimates are recognised in the period in which the ¢stimate 15 revised, if the revision affects only that period, or in the period of the revision and future perlods if the Tevision afftcts both the current and futur¢ periods. There are no estimates and assumptions that are Considered to hav¢ a signifjcant risk of causing a material adjustments to the fmancial statements in a fvture period, Flnanelal Instruments The charity has only financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic finat]cial in5trumeDts are initially recogynised at transaction value and are subsequently measured at th¢ir s¢ttl¢ment value with the excq)iion uf bank loans which are measured at amortised cost using the effective int¢rest m¢thod, Financial Ass¢ts Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid n¢t of any discounts due, Page 19 continued...
BRIGHTON & HOVE COMM NITY WORKS NOTES TO THE FINANCIA STATEMENTS- continued FOR THE YEAR NDED31 MARCH2 25 ACCOUIYTING POLICIES - e•ntlnued Financial Liabiltties CdItorS 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 paty and the amount due to settle the obligation can b¢ measured or estimated fttliably. Creditors and provisions are nomally recognised at their settlement amount after allowing for any discounts due. DONATIONS AND LEGACIES 2025 2024 Donations Grants 283 908 032 12,464 1528 890 908 315 1541354 Grants received, included in the above, ar¢ as follows: 2025 2024 BHCC - TSIP Adur & Worthing Coun¢il Sompting Big Local West Suss¢x County Council CCG Lead¢rship NHS Sussex Mentoring Programme CCG Small Grants CCG Sussex VCSE Adult Social Care 343,400 152,319 154,313 90,000 387,686 236,811 242.537 50,000 20,000 120,000 354 140,625 306,375 30,400 137,600 908 032 528 890 Page 20 continued...
BIUGHTO E COMMUNITY WO TES TO THE F OR THE VE NAN AL STATFMEN 31 ARCH 2 OTHER TRADING ACTIVITIES 2025 2024 Training Service Consultancy Servi Oiher Fees Membership 4245 5,693 19JOI 5,153 6,448 13,898 INVESTMEIYT INCOME 2025 2024 D¢posAt account interest CHARITABLE ACTIVITIES COSTS Direct Co.8ts Staff Costs EsLyblishment Costs Office Costs Projccl Costs Distributions to Partners 510,146 47,012 100,455 295,478 134 803 1087 894 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) 18 Stated after ¢hargingl(crediting)'. 2025 2024 Independent Examiner's fee Auditors Remunwation 3,600 Page21 ¢ontinu¢d...
TOIY & HOVE TY WORKS NOTES TO T E FINANCIAL STATE YEAR ENDED NT - CODtlnued TRUSTEESI REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trn5tees' expenses £193 was paid to I tNstee relating to r¢imbursement of travel costs (2024.. £208 to 2 trustees) during th¢ year. STAFF COSTS 2025 2024 Salaries Social Security costs Pension ¢osts 498,663 41,535 511,308 42,547 34 Employment Costs for 2025 included redundancy and terniination payments totalling £9,409 These payments related to one post which were made redundant as part of a r¢organisation of the charity. All rcdundancy payments are included in the financial year in which they tak¢ place, There were no outstanding liabilities for redundancy and t¢mination payments as at 31 March 2025. The average monthly number of employe¢s durin8 the year was as follows.. Average Number 2025 19 2024 18 No employees re¢oived ¢moluments in excess of £60.000. The average number of ¢mploye¢s on a Full Time equivalent bAsis is 10 (2024: 15), Key management porsonnol (comprising trustees and the CEO} remuneration (being gross salary, employer5, national insuranLX and employers, pension) in 2024125 was £57,808 (2023124: £57,808), including a 50/0 pension ¢onlribution. Page 22 continued...
TON&HO MMUNITY NOT S TO THE FINA CIA STATEME E YEAR ENDED I MARCH 2 COMPARATIVES FOR THE STATEMEIYT OF FINANCIAL ACTIVITIES Unrestricted funds R¢5trieted funds Total fiinds INCOME AIYD ENDOWMENTS FROM Donations and legaci¢s 27,351 1.514,003 ,541,354 Other trading activities Investment income 38,351 1,561 39,912 Tothl 1515566 1587 750 EXPENDITURE ON Raising funds 9,598 9.598 Charltable actAvilles Staff Costs Establishment Costs orficc Costs Project Costs Distributions to Partner8 95,045 14,044 15,413 (13,050) 473.480 22,061 118,362 242,370 359 143 568,525 36,105 133,775 229,320 359 143 Total 121050 1215416 1336 466 NET INCOMEI{EXPEIYDITURE) (48.866) 300,150 251,284 RECONCILIATJON OF FUNDS Total fund8 brought forward 247,127 247,127 TOTAL FUNDS CARRIED FORWARD 198261 300 150 498411 Page 23 continued...
cirTON & HOVE COMM TEST FOR TH INANCIAL STATEME EAR ENDED 31 MARCH 2 dnued 10. TANGIBLE FIXED ASSETS Fixtur¢s fjttings COST At l April 2024 and 31 March 2025 DEPRECIATION At l April 2024 and 31 March 2025 NET BOOK VALUE At I l March 2025 At 31 Mar¢h 2024 ii. FIXED ASSET INVESTMENTS Unlisted investments IARKET VALUE At l April 2024 and 31 Mah 2025 NET BOOK VALUE At 31 March 2025 At 31 Mar¢h 2024 There were no investment assets outside the UK. The cornpany's investrnents at the balanco sheet date in the share capital of companies include the following: Communlly Works Consultancy Llmlted Registered office: Community Base, 113 Queens Road, Brighton, East Sussex, BN13XG Nature of business: Domiant Class of share: Ordinary holding 100 Page 24 continued.,.
BRIG & HOVE UNITY W NOTES T FOR TH TH FINANCIA R ENDED TEMENT CH 202 tin 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors Rent Deposit Prepayments and accrued income 105,507 2,651 5,827 2,651 113796 13. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Sucial security and other taxes Other creditors Aru81$ and deferred income 21,840 10,504 4,334 3,595 10,478 286 14. MOVEMENT IN FUNDS Net movement in fimds Transf¢rs between funds At 31135 At 1/4124 Unrestrlcted fundj General fund Payroll and Redundancy Provision Dibiital Investment 128,961 48,000 24.518 (103.123) 12,000 50,356 60,000 Restrleted funds BHCC TSIP Adur & Worthing Councils West Su55ex County Council Sompting Big Local A&W Food Transition Sussex VCSE Adult Social Care Weight Management Wcst Sussex Sexual Health 198,261 24,518 (91,123) 131,656 17,529 34,800 50,000 35,474 20,000 129,735 12,612 (89.680) (26,503) (48.714) (22.765) (15,158) (42,840) (12,612) 13,000 91,123 18,972 8.296 1,286 12,709 4,842 86,895 13,000 300 150 236 000 TOTAL FUNDS 498411 130 754) 367 656 Page 25 continued...
BRtGFfToN & HOVE COMMUNITY WORKS THE FINANCIAL STATEMENTS - eontln FOR THEYEAR ENDED 14. MOVEMEwf IN FUNDS - contlnued Net movement in funds, included in th¢ above are a5 follows: Incotning t0reeS Resources expended Movement in funds Unrestricted fund$ General fund 78,418 (53,900) 24,518 Re5trlcted fuod$ BHCC TSIP Adur & Worthing Counci18 West Sussex County Council Sompting Big Local A&W Food Transition Susgex VCSE Adult Soci&l Care Weight Management West Suss¢x Sexuul Health 345,950 149,883 (435,630) (176,386) (48,715) (170,335) (15,158) (180,439) {12,612) (89,680) (26,S03) (48,714) (22,765) {15,158) {42,840) (12,612) 13,000 l47,570 137,599 13,000 884 003 l 039 275 155272 TOTAL FufqDS 962421 1093 175 130 754 Page 26 continued...
BRIGHTON & HOVE COMMUNITY WORKS NOTES TO THE IN FOR THE YEARENDED 31 M on inued 14. MOVEMENT IN FUNDS- eontlnued comparal1v for movement In funds Net ovement in furtds Transfers between nds At 3113124 At 114123 Unrestrlcted funds General fund Payroll and Redundancy Provision Digit81 Investment 36,183 189,644 (48,866) 141,644 (141,644) 128.961 48,000 247,127 (48,866) 198,261 Restrleted tknnds BHCC TSIP Adur & Worthing Councils W¢st Sussex County Council Sompting Big Local A&W Food Transition Suss¢x VCSE Adult Social Care 17,529 34,800 50,000 35,474 20,000 129,735 17.529 34.800 50.000 35,474 20,000 129,735 300 ISO 300 150 TOTAL FUNDS 247 127 251284 498411 Comparative net mov¢ment in funds, included in the above are as follows: Incoming resources ResL)ur¢es expended Movement in funds Unrestrlcted fundj General fund 72,183 (121,049) (48,866) Restrieted funds BHCC TSIP Adur & Worthing Councils West Susyox County Council Sompting Big Local A&W Food Transition NHS Small Grants Fund Sussex VCSE Adult Social Care 388,373 232,782 50,000 233,438 20,000 240,096 326,375 (370,844) (197,982) 17,529 34,800 50,000 35,474 20,000 (197,964) (240,096) (196,640) 129,735 1515 566 300 150 TOTAL FUIYDS 1587 750 1336 466 251284 Page 27 continued...
HTON & HO E COMMU Ywo NOTES T RTHE THE FINAN AR ENDED STATEME RCH 20 S-co 14. MOVEMENT IN FUNDS- eontlnued Purpose of reslrieted funds BHCC TSIP. The Third Sector Infrastructure Support Parlnership funded by th¢ BHCC Third Sector Invesknent Programme (BHCC TSIP) is a partnership of 4 providers Icad by Community Works deliv¢ring Infrastructure Support activity across Brighton and Hove. It is a jointly fimd¢d programme with funding provided by Brighton and Hove City Coun¢il and Brighton & Hove Clinical Commiss30ning Group for 5 years from 2020-2025. As l¢ad organisation Community Works distributes funds to partners, Coordinates the partnership and monitoring returns as well as supporting collaboration between partners, West Sussex Conty Council. This was a three-year contract to support the work of the West Sussex Voluntary. Community, So¢ial and Entclprise Allian¢¢, a collaboration of organisations that wer¢ set up to deliver sustainable, effective and ¢ffi¢ient infrastructure support. The fiding includes monitoring of projects and work across the Alliance. Sompting Big Lo¢al. SBL was awarded a grant from the Big Local National Lottery grants programme over a 10- year period. Community Works undertook acting as the Locally Trusted Provider for SBL as SBL are not an inco4)orated body. Community Works hold5 thnding for SBL and acts as the official governing body on distribution of fvnding commitmcnts a8r¢ed by SBL and the Bi&¥ L0¢81. Adur & Worthing Food Transition. Thi5 wa5 funding from Adur & Worth5ng Councils to support a collaborative proposal to include CREW. Worthing Food Foundation and Transition Town WorthinB, in dvveloping a grant appli¢ation to The National Lottery Reachin8 Communities to establish on-going and new work for the Adur 7 Worthing Food Partnership. Sussex VCSE Alliance. The Sus5cx Voluntary• Community and Social Enterpris¢ (VCSE) Leaders Alliance encourages Vdnd enables connectivity and conversations between health and care partners with the VCSE across Sussex. Tlie servic¢ is funded by NHS England and was set up to help embed the Sussex VCSE s¢ctor in the Sus4ex Heath and Care system to work collaboratively and strategically with hcalth and ¢are partners to create meaningful thange in people's lives. To reduce health in¢qualities 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 Soclp¢l Car¢. The objective of the funding awarded to Community Works is to support the work of the Adult Soci&l Chre strategy. Life you want to le8d, It is ringfen¢¢d to help with the adminislration and management of meetings of the VCSE Collaborative Board and representation at Board and In Task and Finish groups. Weight Management, We received a grant from the NHS to distribute Éo other VCSE organisations to run services for communities in 2025 relating to weight management programmes, Sexwal Health project. We r¢¢eived a grant from West Sussex County Council to manage a Sexual Health project. A proportion was distributed to other VCSE organisations to delivcr aspe¢ts of the wot across West Sussex. Purpose of Unreslrlcted funds Payroll and Redundancy Provision.. Redundancy liabilities, cost of temiinating contractual liabilities, professional fees related to Closure and unavoidable running ¢osts during the closure period, Digital Tnvestment . costs associated with upgrading Community Workg, IT stock, infrastructure and developing a new websi and CRM sy8tem.to better r¢8pond to the new ways of working required post Covid-19. Page 28 continu¢d.,
BRIGHTON & HOVE COMMUNITY WORKS NOTES TO THE FINANCIA TATEMENTS- conllnue FOR THE YEAR ENDED 31 MARC 15. MPLOYEE BENEFIT OBLIGATIONS The charitable company operat¢s a defined contribution pension sehetne with contributions being made by both employer md employees at vaTiabl¢ rates. Total pension costs in the current year amount¢d to £24.148 (2024.. £24,021. At the year end £4,317 was due to the provider (2024: £286). 16. RELATED PARTY DISCLOSURES There were no Telated paty trans&ctions for the year ended 31 March 2025. Page 29