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2024-03-31-accounts

BRIGHTON AND HOVE LGBT SWITCHBOARD

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Registered Number: 3920445 Registered Charity Number: 1088133

BRIGHTON AND HOVE LGBT SWITCHBOARD

(A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

CONTENTS

Page
Trustees’ Annual Report 1 – 9
Independent Examiners’ Report 10
Statement of Financial Activities 11
Balance Sheet 12
Statements of Cash Flows 13
Notes to the Financial Statements 14 – 23

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445) (Registered Charity Number: 1088133)

TRUSTEES’ ANNUAL REPORT 31 MARCH 2024

The Trustees (who also act as Directors for Companies Act purposes) have pleasure in presenting their report and financial statements for the year ended 31 March 2024.

The Trustees believe that the financial statements comply with current statutory requirements and the Charity’s governing document.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name: Brighton and Hove LGBT Switchboard Company Number: 3920445 Charity Number: 1088133 Directors (Trustees): G Angelucci P Bampton (resigned 29 November 2023) A Brett K Brown (resigned 29 November 2023) L Cryan (appointed 29 November 2023) S Dowe (resigned 31 July 2024) C Fiander (appointed 29 November 2023) E Hatcher (resigned 29 November 2023) J Howard T Spearman- Black D Van de Velde (appointed 29 November 2023, resigned 12 December 2024) J Wells Company Secretary: A Brett Chief Executive Officer: S Price Registered Office : Community Base Brighton East Sussex BN1 3XG Bankers : CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent, ME19 4JQ Independent Examiner: VMR Anderson BA(Hons) FCA DChA Chartered Accountant Clark Brownscombe 2 St Andrews Place Lewes East Sussex BN7 1UP

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES’ ANNUAL REPORT 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Incorporation

Brighton and Hove LGBT Switchboard was incorporated as a company limited by guarantee (registered number 3920445) on 7 February 2000. The governing document is the Memorandum and Articles of Association as amended by Special Resolutions dated 18 June 2001 and 6 November 2013. The company became a registered charity (registered charity number 1088133) on 21 August 2001.

Trustees

The Management Committee (Directors) may at its discretion admit to membership any lesbian, gay man, bisexual and transgender person who is a volunteer and has satisfactorily completed the volunteer training programme and/or meets such other criteria the Management Committee shall specify pursuant to Article 75.

The charity is run by the trustees, the majority of whom are from LGBTQ+ communities. Trustees delegate the day to day running to the Chief Executive Officer, who leads a skilled and committed team to deliver the services.

The trustees contribute their broad knowledge of wider issues experienced by LGBTQ+ communities and their relevant professional experience and skills. This includes Governance, HR, Finance, Communications, Fundraising, Safeguarding, Strategic and operational VCSE and Civil Society management and leadership.

New trustees are selected for their experience and expertise. They participate in an induction with the Chief Executive and the Chair. Trustees are provided with a written induction pack, including copies of the organisation’s key policy documents. They are also encouraged to attend relevant training to support their role as a trustee.

PUBLIC BENEFIT

In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in section 17 (5) of the Charities Act 2011 to have due regard to public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set.

The Trustees believe that the following paragraphs, specifically on the “Objectives and Activities” and “Achievements and Performance” for the year, relate in detail to the benefit that the charity provides to the public.

OBJECTIVES AND ACTIVITIES

Objectives

The objectives of the company are to relieve any mental and emotional difficulties suffered by persons who are lesbian, gay, bisexual, transgender, queer or questioning their sexual or gender identity (referred to in this document as LGBTQ+), or by those who may be affected by, or involved with such persons, by provision of information, support and counselling services

ABOUT BRIGHTON AND HOVE LGBT SWITCHBOARD

Vison, Mission, Values Our Vision

Is an inclusive and diverse society where all LGBTQ+ people can realise their full potential.

Our Mission

To understand and respond to the needs of LGBTQ+ communities across Sussex by listening, connecting & supporting.

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2024

Our values

We are TENACIOUS: We boldly challenge inequality and injustice, spearheading change for the community we serve.

We are RESPONSIVE: We involve the community we serve in all we do, putting LGBT voices at the heart of our decisions.

We are PERSON-CENTRED: We listen to our service users, ensuring they feel heard & supported, providing safer and more responsive services.

What We Do

At Switchboard, we are committed to providing high-quality, independent, and professional support for LGBTQ+ individuals and communities, particularly those facing multiple forms of marginalisation.

Switchboard is a ‘By and For’ organisation which means 100% of our client facing staff and volunteers, and over 80% of our leadership team and trustees are from LGBTQ+ communities. This ensures 100% of Switchboard’s service provision is delivered through peer support and navigation.

Our services are designed to address the unique challenges faced by people within the LGBTQ+ community, including those living with a range of health and wellbeing concerns and /or who have intersecting identities.

All our services are underpinned by community voices and the mission to reduce the health and social care inequalities faced by LGBTQ+ communities.

Our holistic approach combines lived experience with professional knowledge, to ensure the mental health needs of LGBTQ+ individuals are met with sensitivity and expertise, while also advocating for their rights, safety, and wellbeing in all areas of life.

The two strands to our approach ensure the people we support feel safe, valued, and heard. These are;

Direct peer support and navigation, advice, information and guidance

Community engagement to help individuals and communities influence national policy, and help shape local services, and navigate systemic challenges in healthcare, social care, legal systems, and community settings.

Switchboard services include:

Helpline (phone, text and online ) : Supported by the Helpline Manager, callers receive direct support, advice, information and guidance via from dedicated volunteers. Trained specifically in safeguarding and suicide first aid interventions, the Helpline team play an important role in supporting health and wellbeing across LGBTQ+ communities. Internal referral pathways and signposting ensure this is the main entry point into appropriate specialist Switchboard services for self-referrals. This is a pan-Sussex service.

Domestic Abuse Service: Our specialist team of Independent Domestic Abuse Advisors (IDVAs), Domestic Abuse Housing caseworker and TNBI Social Prescriber provide a lifeline for LGBTQ+ people affected by domestic abuse, allowing them to speak up and navigate their way to safety and empowerment, often for the first time. This includes one to one and group work, including a unique accredited LGBTQ+ domestic abuse recovery programme. This is a pan-Sussex service.

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2024

Trans, Non-Binary, Intersex (TNBI) Social Prescribing Plus Service: This specialist service supports over TNBI people to navigate statutory systems (health, housing, social, legal) and the VSCE services they need to support their health and wellbeing. This support includes specialist TNBI domestic abuse support and the development of a new domestic abuse group recovery programme. (This is a Brighton & Hove service)

BOLD (Bereavement, Older People, Dementia, Carers, Rainbow Neighbours): Older LGBTQ+ individuals often face higher levels of isolation, mental health challenges, and financial hardship. Through peer support drop-in group, trips, events and befriending, this project reduces isolation and promotes social connections for a generation of older LGBTQ+ people with unique lived experience. This includes those with dementia and their carers, and people who have been bereaved. (This is a Brighton & Hove service)

Migrants, Refugees, and Asylum Seekers : In partnership with Conversations Over Boarders, we offer specialised support for LGBTQ+ people fleeing violence and persecution, and facing the trauma of displacement, language barriers, and cultural challenges, to help them feel safe, seen, and valued. (This is a Brighton & Hove service)

Community Engagement: Switchboard is part of several strategic and research partnerships to ensure LGBTQ+ voices are heard by and help inform national policy and shape local services.

LGBTQ+ Inclusion Awards and Training : We provide general and sector specific LGBTQ+ awareness training and resources for health and social care professionals, and the commercial sectors across Sussex. This includes Switchboard’s LGBTQ+ Inclusive Care Award which offers sector specific accreditation (e.g. Primary Care Networks, Residential Care Homes, VCSE).

Paid staff are supported by a team of 60 committed volunteers in more of our services.

Across all Switchboard services, we collaborate with and work in partnership with a range of statutory (local authority, NHS / Health, Police) VCSE and local businesses.

ACHIEVEMENTS AND PERFORMANCE

As previously reported, Brighton & Hove LGBT Switchboard was awarded the Royal Society for Public Health award was in 2022. This valued external recognition of our important work was continued this year with an Alzheimer Europe Anti-Stigma award for our dementia service, and the Kings Fund IMPACT award for our work improving the health and wellbeing of LGBTQ+ people in Sussex.

“LGBT Switchboard is a small charity with impressive reach, excellent local reputation and a very strong community focus. The voice of the people it supports is evident in everything it does, from the development of targeted services … to using its deep understanding of the needs of the community to create change and influence how health and care services are delivered.” GSK Judges

This year we said goodbye to our Chief Executive, Jacob Bayliss. On behalf of the trustees, staff and the whole Switchboard community, we extend our deep gratitude and sincere appreciation for all his dedication and leadership over four years.

In September 2024 we welcomed current Interim CEO, Sam Price (she / her), who brings extensive charity leadership, fundraising, governance and service delivery to drive forward Switchboard’s strategy through this next period of change.

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2024

There were also changes in leadership during the interim and we extend our appreciation to Jason Saw and Paul Hook. We are pleased that Jason has remained in the team to support the transition in his role as Director of Services.

Like many across the sector this has been another challenging year for Brighton & Hove LGBTQ+ Switchboard. Throughout the enduring cost-of-living crisis and increased anti-LGBT rhetoric, Switchboard has held steady in delivering our services to the community we serve across Sussex.

In response, we are building financial sustainability through core investment and diversifying income streams, with continued support from commissioners and grant-giving bodies. Securing unrestricted income remains challenging in the current climate and we are finding, like many other organisations, that we need to compete even harder to achieve the core funding we require. As we enter the new financial year, we remain optimistic, innovative, and committed to serving our diverse and inspiring community across Sussex.

Thank you to our dedicated staff and volunteers, our supporters, and the LGBTQ+ communities of Sussex. Your contributions and presence enrich our work and make our impact possible.

2023-2024 Performance Data

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445) (Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2024

Financial Review

The financial accounts for 2023/24 reflect another positive year for the organisation. Our funding has increased from the prior year by 60%, particularly driven by an increase in grant income which remains our largest source of funding.

Switchboard’s expenditure for the year was £584,171, a 14% increase on the prior year. We end the year carrying forward net funds of £279,626, including reserves of £40,000.

None of Switchboard’s work would be possible without the support of our funders and partners. We thank everyone who supported us this year.

Principal Sources of Funding

Switchboard would like to thank all of our funders, fundraisers and supporters of any size. We are extremely grateful donations of any size as every penny makes a difference to the communities, we serve.

This year our principal sources of funding were from:

We would also like to thank our VCSE partners, including Trust for Developing Communities, Impact Initiatives, Southdown Housing and Together Co, with whom we deliver city wide support programmes to LGBTQ+ people in some of the most marginalised communities. We would also like to thank the University of Brighton and our others research and community engagement partners.

Principal Risks and Uncertainties

Principal risks and uncertainties

The Board and governance sub-committee has conducted a review of the major risks to which Switchboard is exposed. A risk register has been established and is updated on an ongoing basis. Risks are rated according to their probability and impact, and classified as high, medium or low. Switchboard has identified the following principal risks and uncertainties:

Unexpected expenditure

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2024

There is a risk that Switchboard will encounter unexpected or unplanned expenditure. Current mitigations in place against this include the maintenance of unrestricted reserves and horizon scanning as part of a monthly finance committee.

Inadequate governance, oversight and planning resulting in lack of funds

There is a risk that if accounts are not adequately monitored and realistic and achievable budgets are not set, the organisation could run out of money, jeopardising operations. There is an additional risk that Switchboard will not be able to meet its core cost obligations due to a shortage of unrestricted funds. This is mitigated by an annual budgeting process, where budgets are signed off by the Board and CEO and reviewed on an ongoing basis; regular monitoring of funding and projected budgets; and authorisation limits on spending by staff and CEO.

Negative media coverage or reputational damage

There is a risk of reputational damage to Switchboard, possibly as a result of inappropriate or inaccurate statements made by staff members, volunteers, or supporters. Switchboard mitigates this by providing training to staff and volunteers; and by maintaining a communications and media strategy.

Inadequate and non-compliant policies and practice

There is a risk that Switchboard does not maintain compliant policies and procedures. In order to mitigate this, we have established a governance sub-committee which regularly reviews our policies and procedures. A trustee covers the role of a dedicated focal point, closely overseeing safeguarding policies and their implementation. We also leverage third-party advisors as needed.

Breach of legal obligations

There is a risk of Switchboard breaching its financial reporting obligations, including to the Charity Commission and Companies House. This is mitigated via an annual independent review of our accounts and through the finance sub-committee which meets regularly to oversee compliance.

Inability to secure or maintain long-term funding

Switchboard is reliant on securing grant income and donations and risks being unable to meets its financial obligations without sufficient funding. This is mitigated by an annual budgeting process which aims to identify potential funding shortfalls and funding end dates; regular and numerous applications for funding; monitoring of contract compliance to ensure funding is maintained; and the formation of partnerships for joint funding applications.

Reserves Policy

We take seriously our responsibilities for good strategic and financial planning, risk management and the employment of staff. The reserves policy is in place to ensure that these responsibilities can be met in the event of unexpected events having an adverse effect on the charity’s financial position and ability to continue to operate.

Requirement for cash reserves

The trustees believe that Switchboard should hold financial reserves to ensure that the charity can continue to operate and meet the needs of users in the event of unforeseen and potentially financially damaging circumstances. It has considered the reliability and continuance of future funding, timing of cash flows and working capital requirements, cover for unplanned emergency repairs and potential liabilities relating to staff should there be closure of a particular activity.

The trustees consider therefore that it would be prudent to set aside an amount that enables it to meet known closure liabilities plus a general contingency of £5,000. Our current reserves of £40,000 are

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2024

sufficient to meet this threshold. This approach plus the adequacy of the levels of reserves are kept under review on a minimum six-monthly basis. The organisation aims in the future to increase reserve levels to support strategic decision making and unexpected challenges.

The Policy

We aim to ensure the charity’s cash reserves allow for contingency planning, inward investment and enable us to meet all our statutory liabilities, whilst not holding too high a level of reserves that means income is not being used appropriately to meet the charity’s objectives. Our policy is that, as a priority, reserves must always be sufficient to cover outstanding debts and liabilities.

Additional consideration is given to the costs that would arise in the event of the charity needing to cease operations and/or the transfer of services to another organisation. The CEO and Treasurer update the Board on a six-monthly basis of the potential closure costs and associated liabilities, so that the adequacy of the reserve can be considered and action taken to increase/decrease as appropriate.

Management of cash reserves

To ensure proper financial management we will hold the reserves in a separate bank account, and it will be clearly identified as reserves in the annual budgets. Review of reserves held, and use of cash reserves will be part of annual budget planning and be an integral part of all financial, strategic and service development decisions that occur throughout the year. Reserves can only be used with the agreement of the Trust Board.

Funds held as custodian trustee on behalf of others.

As part of our Communities Health Inequalities Programme (CHIP) partnership we have worked with grassroots groups on a co designed process to improve health outcomes for LGBTQ+ individuals within marginalised communities. At the financial year end £14,328 of funds for partner organisations was held by Switchboard as a custodian trustee.

PLANS FOR THE FUTURE

In 2025 Switchboard will have been working with the community we serve for 50 years. Over that time, we have never been afraid to adapt and change as the needs of the community alter. We will shortly begin a period of strategic renewal, during which we will be actively engaging with stakeholders and community representatives to ensure that our work remains relevant, and community led in terms of its focus and impact.

In addition to this update to our strategy, we are actively looking at ways to increase our communications and fundraising capability as part of our focus on the sustainability of our organisation. The aim of this is to further strengthen our core to ensure that our services continue to be well run and supported to carry out their vital work.

Unfortunately, we anticipate some unplanned expenditure as a result of an ongoing employment tribunal, which is likely to conclude in 2024 or early 2025. Although Switchboard strongly contests the claim brought, and intends to defend it vigorously, we expect to incur legal costs in doing so.

We have taken legal and other advice and are in communication with the Charity Commission. The Charity Commission is satisfied with the trustees’ approach, and the trustees are confident in our financial position to sustain the any potential pressure.

Finally, no small charity can achieve its aims alone. We are also looking to the future to further strengthen our already good links with other organisations in our community and location to increase our

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445) (Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2024

levels of partnership working and codelivery. The aim of this is to ensure that we continue to form a vital part of the ecosystem of service provision across Sussex, enabling us to better represent our community in other forms and settings.

STATEMENT OF DIRECTORS’ (TRUSTEES’) RESPONSIBILITIES

The Trustees (who are also Directors of Brighton and Hove LGBT Switchboard for the purposes of Company law) are responsible for preparing the Trustees Report 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 company as at the end of the year and of the surplus or deficit of the 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 company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the company and to prevent and detect fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities and in accordance with the Special Provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Statement of Recommended Practice – Accounting and Reporting by Charities.

INDEPENDENT EXAMINER

In accordance with section 72 of the Memorandum of Association the Company has dispensed with the requirement to have its accounts formally audited and has appointed VMR Anderson BA(Hons) FCA DChA of Clark Brownscombe to act as Independent Examiner.

The report of the Directors has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Signed on behalf of the board:

Jeff Howard- Director / Trustee Date 20 December 2024

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445) (Registered Charity Number: 1088133)

INDEPENDENT EXAMINERS’ REPORT TO THE MEMBERS OF BRIGHTON AND HOVE LGBT SWITCHBOARD

I report to the charity trustees on my examination of the accounts of the company for the year ended 31st March 2024 which are set out on pages 11-23.

Responsibilities and basis of report

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

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

Independent examiner’s report

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

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

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

VMR Anderson BA(Hons) FCA DChA Chartered Accountant Clark Brownscombe 2 St Andrews Place Lewes East Sussex BN7 1UP Date: 20 December 2024

Page 10

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

Note
Unrestricted
Funds
Restricted
Funds
£
£
INCOME FROM
Donations
18,880
-
Legacy
5,042
-
Grants
4
62,709
613,327
Charitable activities
- Counselling and course fees
13,764
-
Fundraising
28,811
-
Investments
4,464
-
TOTAL
133,670
613,327
EXPENDITURE ON
Raising funds
5
1,410
403
Charitable activities
5
40,590
541,768
TOTAL
42,000
542,171
NET INCOME/(EXPENDITURE)
91,670
71,156
BALANCE BROUGHT FORWARD
77,495
39,305
BALANCE CARRIED FORWARD
169,165
110,461		 Total
Funds
2024
£
18,880
5,042
676,036
13,764
28,811
4,464
746,997
1,813
582,358
584,171
162,826
116,800
279,626		 Total
Funds
2023
£
5,750
-
429,133
23,086
8,786
666
467,421
736
508,962
509,698
(42,277)
159,077
116,800

The detailed 2023 comparative statement of financial activities is reported in note 2.

The notes form part of these financial statements

Page 11

BRIGHTON AND HOVE LGBT SWITCHBOARD

(A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

BALANCE SHEET AS AT 31 MARCH 2024

Note
FIXED ASSETS
Tangible fixed assets
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
CREDITORS:amounts falling due within one year
9
NET CURRENT ASSETS
CAPITAL AND RESERVES
Restricted funds
13
Unrestricted funds
12		 2024
£ £
2023
£
1,494
1,808
45,656
28,612
286,941
241,317
332,597
269,929
(54,465)
(154,937)
278,132
114,992
279,626
116,800
110,461
39,305
169,165
77,495
279,626
116,800

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

and were signed on its behalf by:

Jeff Howard - Director/Trustee

The notes form part of these financial statements

Page 12

BRIGHTON AND HOVE LGBT SWITCHBOARD

(A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Note
Net cash generated from operating activities
15

Cashflow from investing activities
Purchase of tangible fixed assets

Interest received

Net cash from investing activities

Net (decrease) in cash and cash equivalents

Cash and cash equivalents at the beginning of the year

Cash and cash equivalents at the end of the year
Cash and cash equivalents consists of:
Cash at bank and in hand		 2024
£
42,389

(1,229)

4,464

3,235

45,624

241,317
286,941
286,941		 2023
£
(47,600)
(1,150)
666
(484)
(48,084)
289,401
241,317
241,317

The notes form part of these financial statements

Page 13

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with 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), hereafter referred to as the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Brighton and Hove LGBT Switchboard meets the definition of a public benefit entity under FRS 102.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

There are no material uncertainties concerning the charity’s ability to continue as a going concern.

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount 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 that are 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 current and future periods. However, there are no judgements or assumptions that have a significant risk of causing material adjustment.

1.2 Income

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

Other income and income from investments is included when received.

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

1.3 Expenditure

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

In accordance with the Statement of Recommended Practice: Accounting by Charities, the resources expended have been categorised as follows:

1.4 Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities as incurred.

1.5 Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The costs of the defined contribution scheme are included with the associated staff costs and are allocated to charitable activities. The charity participates on the NEST pension scheme in accordance with meeting auto enrolment responsibilities.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computers - 33⅓% straight line Office equipment - 15% reducing balance

1.7 Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

1.8 Designated funds

Designated funds are unrestricted funds earmarked by the management committee for particular purposes.

1.9 Restricted funds

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

1.10 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

2. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Total
Unrestricted Restricted Funds
Funds Funds 2023
INCOME FROM £ £ £
Donations 5,750 - 5,750
Grants 31,480 397,653 429,133
Charitable activities
- Counselling and course fees 23,086 - 23,086
Fundraising 8,786 - 8,786
Investments 666 - 666
TOTAL 69,768 397,653 467,421
EXPENDITURE ON
Raising funds 269 467 736
Charitable activities 71,539 437,423 508,962
TOTAL 71,808 437,890 509,698
NET MOVEMENT IN FUNDS (2,040) (40,237) (42,277)
BALANCE BROUGHT FORWARD 79,535 79,542 159,077
BALANCE CARRIED FORWARD 77,495 39,305 116,800
3. NET INCOME
The net income is stated after charging: 2024 2023
£ £
Depreciation of tangible fixed assets 1,543 553
Independent Examiners’ fee 2,316 2,274

During the year, no director/trustee received any emoluments or reimbursement for services (2023: £Nil). The key management personnel of the company comprise the trustees and the Chief Executive Officer and the Operations Manager. The total employee benefits of the key management personnel were £67,810 (2023: £92,104). The number of staff to whom retirement benefits are accruing under a defined contribution scheme is 12 (2023: 10).


Details of staff costs are as follows:

Salaries

Social Security Costs

Pension Costs




Average number of employees		 2024
£
350,084
26,519
7,847
384,450
13		 2023
£
329,539
27,477
5,833
362,849
15

No employee received remuneration in excess of £60,000 (2023: None).

Page 16

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

4. GRANTS RECEIVED
Unrestricted
£
Restricted
£


Brighton & Hove City Council
- Old Peoples Project
-
20,000
- HIP
-
19,250
- CHIP
-
30,000
- Grief Meets
-
-
- Cost of living support
-
8,000
- Safe accommodation
-
40,000
- Ukrainian Refugee Programme
-
13,805
NHS Rainbow Badge
-
37,587
TDC ICS Research
-
8,050
Enterprise Developments
-
7,500
Lloyds Bank
18,542
-
Sussex Police IDVA
-
103,759
Sussex Police IDVA Mng Provision
-
6,800
Sussex Police Drop in and Recovery
-
16,667
Tudor Trust
-
-
Lottery Community Fund
-
62,050
ESCC – Grass Roots
-
5,000
ESCC – Mental Health Provision
-
7,000
Postcode Lottery
4,167
-
Safe Loves
-
-
ESCC – Inclusion Contract
-
38,333
Screwfix
-
-
LGBT Consortium
-
-
Community Roots
-
8,981
McCarthy Stone Grief Meets
-
5,000
Ernst Klein
-
5,000
Inclusion Award
-
15,000
Henry Smith
-
-
Night Shelter
-
1,830
Innovations in Dementia
-
5,000
Alzheimer’s Society INSPIRE
-
18,750
Clarion Futures
-
-
Good Things Foundation
-
-
National Lottery
-
26,344
ESCC Mental Health Provision
-
-
Together Co
-
26,842
MOJ OSPC
-
53,599
UK Health Sexual Outreach
-
-
Emergency Care Packages
-
-
GSK Kings Fund
40,000
-
Grow HeadsOn
-
6,448
Brighton Rainbow Fund
-
232
Roddick Foundation
-
16,500
62,706
613,327		 Total
2024
£
20,000
19,250
30,000
-
8,000
40,000
13,805
37,587
8,050
7,500
18,542
103,759
6,800
16,667
-
62,050
5,000
7,000
4,167
-
38,333
-
-
8,981
5,000
5,000
15,000
-
1,830
5,000
18,750
-
-
26,344
-
26,842
53,599
-
-
40,000
6,448
232
16,500
676,036		 Total
2023
£
20,000
22,000
-
6,370
10,000
-
-
35,882
24,231
8,708
71,513
-
-
18,094
-
-
-
20,833
5,000
-
3,000
4,641
8,850
-
-
11,939
15,000
32,264
-
-
5,000
-
54,401
3,500
24,059
15,175
7,293
1,380
-
-
429,133

Page 17

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

5. EXPENDITURE
Unrestricted
£
Restricted
£


Cost of raising funds
Fundraising events
1,410
403
Charitable Activities:
Helpline - Direct costs
-
-
Volunteer other expenses
91
1,778
Community engagement costs
1,762
69,497
Office overheads
3,502
27,686
Staff training and governance
2,586
13,343
AGM costs
40
-
Staff costs (net of Employer’s allowance)
8,366
376,606
Freelance
-
75
Recruitment expenses
-
497
Independent Examination fee
-
2,316
Payroll costs
396
1,368
Consultancy fees
18,319
27,194
Legal and litigation costs
3,925
21,408
Bank charges
60
-
Depreciation – Computer equipment
1,543
-
40,590
541,768		 Total
2024
£


1,813
-
1,869
71,259
31,188
15,929
40
384,972
75
497
2,316
1,764
45,513
25,333
60
1,543
582,358		 Total
2023
£
736
370
2,750
50,044
31,342
10,776
-
362,848
348
384
2,274
1,716
45,493
-
64
553
508,962

6. TAXATION

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes.

Page 18

BRIGHTON AND HOVE LGBT SWITCHBOARD

(A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

7. TANGIBLE FIXED ASSETS


Furniture,
Fittings and
Equipment
Computer
Equipment
£
£

Cost
At 1 April 2023
1,972
6,551
Additions
-
1,229

At 31 March 2024
1,972
7,780

Depreciation
At 1 April 2023
1,972
4,743
Charge for the year
-
1,543

At 31 March 2024
1,972
6,286
Net book value
At 31 March 2024
-
1,494

At 31 March 2023
-
1,808
8. DEBTORS

2024
£

Debtors and prepayments
45,656

9. CREDITORS: Amounts falling due within one year
2024
£

Other creditors and accruals
17,455
Deferred income
37,010


54,465		 Total
£
8,523
1,229
9,752
6,715
1,543
8,258
1,494
1,808
2023
£
28,612
2023
£
27,279
127,658
154,937

10. STATUTORY INFORMATION

The Company is a private company, limited by guarantee. Members have a liability not exceeding £1 each in the event of a winding up. The company is registered in England and Wales and the registered number and registered office address can be found on the Legal and Administrative information page.

Page 19

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible
Fixed
Assets
£
Net
Current
Assets
£
Total
2024
£
Restricted
-
110,461
110,461
Unrestricted
1,494
167,671
169,165
1,494
278,132
279,626
ANALYSIS OF NET ASSETS BETWEEN FUNDS (PRIOR YEAR)
Tangible
Fixed
Assets
£
Net
Current
Assets
£
Total
2023
£
Restricted
-
39,305
39,305
Unrestricted
1,808
75,687
77,495
1,808
114,992
116,800
12. UNRESTRICTED FUNDS
Balance
at 1 April
2023
£
Income
£
Expenditure
£
General Reserves
77,495
133,670
(42,000)
UNRESTRICTED FUNDS (PRIOR YEAR)
Balance
at 1 April
2022
£
Income
£
Expenditure
£
Unrestricted Funds
General Reserves
79,535
69,768
(71,808)		 Total
2023
£
39,305
77,495
116,800
Total
2022
£
79,542
79,535
159,077
Balance
31 March
2024
£
169,165
Balance
31 March
2023
£
77,495

Page 20

BRIGHTON AND HOVE LGBT SWITCHBOARD

(A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

13. RESTRICTED FUNDS
Balance
at 1 April
2023
£
B&HCC Older Peoples Project
2,496
BHCC Cost of living support
350
BHCC Safe Accommodation
-
BHCC Ukrainian Refugees
-
NHS Inclusion
5,000
NHS Rainbow Badge
-
National Lottery
3,700
ESCC Inclusion contract
-
ESCC Grass Roots
-
ESCC Mental Health provision
2,968
B&HCC Grief Meets
3,329
Community Roots
-
Sussex Police Drop in and Recovery
-
Sussex Police IDVA
-
Ministry of Justice
-
Sussex Police
5,154
Lottery Community Fund
-
Roddick Foundation
-
Safe Loves
1,498
Impetus – Trans Link
495
LGBT Foundation
3,071
Alzheimer’s Society
-
Night Shelter
-
Emergency Care Packages
632
Innovations in Dementia
-
Enterprise Developments
-
Ernst Klein
-
Brighton Rainbow Fund
-
UK Health Sexual Outreach
7,293
McCarthy Stone
-
Together Co
3,319
Grow HeadsOn
-
Developing Communities HIP
-
Developing Communities CHIP
-
TDC Research
-
39,305		 Income
Expenditure
£
£
20,000
(21,332)
8,000
(7,046)
40,000
(21,676)
13,805
(13,805)
15,000
(14,934)
37,587
(37,587)
26,344
(30,044)
38,333
(29,668)
5,000
(5,000)
7,000
(9,968)
-
(3,329)
8,981
(6,193)
16,667
(16,667)
6,800
(6,800)
53,599
(51,536)
103,759
(67,593)
62,050
(62,050)
16,500
(15,564)
-
(1,498)
26,842
(22,039)
-
(3,071)
18,750
(18,750)
1,830
(1,830)
-
(632)
5,000
(3,670)
7,500
(5,477)
5,000
(5,000)
232
(232)
-
(7,293)
5,000
(5,000)
-
(3,319)
6,448
(6,448)
19,250
(19,250)
30,000
(15,672)
8,050
(2,198)
613,327
542,171		 Balance
31 March
2024
£
1,164
1,304
18,324
-
5,066
-
-
8,665
-
-
-
2,788
-
-
2,063
41,320
-
936
-
5,298
-
-
-
-
1,330
2,023
-
-
-
-
-
-
-
14,328
5,852
110,461

Page 21

BRIGHTON AND HOVE LGBT SWITCHBOARD

(A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

RESTRICTED FUNDS (PRIOR YEAR)
Balance
at 1 April
2022
£
B&HCC Older Peoples Project
3,867
BHCC Cost of living support
-
Tudor Trust – Disability Project
8,519
Henry Smith
4,141
NHS Inclusion
-
NHS Rainbow Badge
-
National Lottery
9,383
Screwfix
-
ESCC Mental Health provision
-
B&HCC Grief Meets
5,311
Community Roots
1,311
Sussex Community Fund
3,181
Enterprise Developments
-
Ministry of Justice
-
Sussex Police
-
Sussex Community Foundation
7,170
Scope
413
Safe Loves
2,136
Impetus – Trans Link
16,217
LGBT Foundation
-
Clarion Futures
-
Night Shelter
-
Emergency Care Packages
-
Lottery – Lived Experience
4,385
Safer East Sussex
5,000
UK Health Sexual Outreach
-
HIP – Third Sector Comm
3,965
Together Co
4,543
79,542		 Income
Expenditure
£
£
20,000
(21,371)
10,000
(9,650)
18,094
(26,613)
15,000
(19,141)
10,000
(5,000)
35,882
(35,882)
26,344
(32,027)
3,000
(3,000)
3,500
(532)
6,370
(8,352)
8,850
(10,161)
-
(3,181)
24,231
(24,231)
15,175
(15,175)
71,513
(66,359)
-
(7,170)
-
(413)
5,000
(5,638)
19,483
(35,205)
4,641
(1,570)
5,000
(5,000)
32,264
(32,264)
1,380
(748)
28,057
(32,442)
-
(5,000)
7,293
-
22,000
(25,965)
4,576
(5,800)
397,653
(437,890)		 Balance
31 March
2023
£
2,496
350
-
-
5,000
-
3,700
-
2,968
3,329
-
-
-
-
5,154
-
-
1,498
495
3,071
-
-
632
-
-
7,293
-
3,319
39,305

14. OPERATING LEASE COMMITMENTS

At 31 March 2024, the charity had total commitments under non-cancellable operating leases over the remaining life of those leases of £15,000 (2023: £15,000).

Page 22

BRIGHTON AND HOVE LGBT SWITCHBOARD (A Company Limited By Guarantee) (Registered Number: 3920445)

(Registered Charity Number: 1088133)

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

15. RECONCILIATION OF NET SURPLUS/(DEFICIT) TO NET CASH INFLOW FROM OPERATING ACTIVITIES



Net surplus/(deficit) for the year

Interest received

Depreciation

(Increase) in debtors

(Decrease)/increase in creditors

Net inflow/(outflow) from operating activities
 2024
£
162,826

(4,464)

1,543

(17,044)

(100,472)

42,389
 2023
£
(42,277)
(666)
553
(24,448)
19,238
(47,600)

Page 23