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← Brighton And Hove LGBT Switchboard

2025-03-31-accounts

BRIGHTON AND HOVE LGBT SWITCHBOARD

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 2025

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 2025.

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
A Brett
L Cryan
S Dowe (resigned 31 July 2024)
C Fiander
J Howard
T Spearman- Black
D Van de Velde (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
Carpenter Box
2 St Andrews Place
Lewes
East Sussex BN7 1UP

Page 1

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

(Registered Charity Number: 1088133)

TRUSTEES’ ANNUAL REPORT 31 MARCH 2025

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.

Page 2

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

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2025

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.

Page 3

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

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2025

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

Governance and Assurance

In 2024/25, the organisation strengthened its governance framework through close collaboration between the Board and the CEO, reinforcing our commitment to accountability, compliance, and effective operation. We have enhanced HR policies and clarified staff benefits, which are now reflected in the updated staff handbook. Safeguarding policies have been reviewed and approved by the Board, and all staff have undertaken refresher training in data protection.

Governance has also been reinforced through regular Board and sub-committee meetings, trustee training, and the active use of a risk register reviewed alongside tightly managed financial controls. The Board strives to reflect the diversity of the communities we serve, ensuring lived experience informs decision-making. Our work is further strengthened by external independent examination of accounts and specialist advice where appropriate, ensuring transparency and compliance with Charity Commission requirements.

Looking ahead, the Board remains committed to continuous improvement in governance, with a focus on trustee and staff team development and strategic oversight to support the organisation’s long-term resilience.

Page 4

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

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2025

CEO Summary: Sam Price, (Interim CEO)

2024–2025 was a year of disciplined delivery and recalibration. Against a challenging external climate for the VCSE sector, we focused on executing a clear financial and operational plan, protecting core services and laying the groundwork for long-term sustainability. We sharpened our programme oversight, strengthened governance and controls, and aligned our resources to the areas of greatest community need across helpline, social prescribing, domestic abuse support and our BOLD programme for older people, carers, dementia and bereavement.

While the year included pressures typical of the sector, and one-off costs now concluded we remained steadfast in delivery and kept our attention on future stability. In the last two quarters, we prioritised building a stronger funding pipeline and growing unrestricted income, culminating in significant progress including securing National Lottery support for our BOLD service. This gives us confidence heading into 2025–2026 and provides a platform for multi-year funding conversations with partners and commissioners.

We also invested in our capacity to reduce health inequalities by developing a training and inclusion offer for external partners, building on the reach of our social prescribing work and further enhancing our specialist domestic abuse services for LGBTQ+ communities. This approach draws on our “by and for” model and lived experience, ensuring practice is evidence-led, trauma-informed and impact-focused.

Our progress this year has been collective. I want to thank our team and volunteers for their dedication; our Trustees for strong stewardship and assurance; and our statutory, VCSE, academic and corporate partners and funders whose belief in our mission enables impact at scale. Together, we have protected vital services, diversified income, and created a solid base for the year ahead.

Looking forward, our priorities are clear: continue prudent cost control; secure additional multi-year, flexible funding to strengthen unrestricted reserves; scale our training and inclusion offer; and deepen collaboration so that LGBTQ+ people across Sussex can access safe, responsive and equitable support when they need it most. With a disciplined plan, strengthened governance and growing partner support, Switchboard is well-placed to deliver stable, high-quality services in 2025–2026 and beyond.

Financial Review

The 2024/25 financial year presented both opportunities and challenges for Brighton & Hove LGBT Switchboard. Total income was £483,033, a reduction from the exceptional £746,997 secured in 2023/24. This change primarily reflects the planned conclusion of several short-term project grants awarded in the prior year, rather than a fall in demand or delivery capacity.

Expenditure for the year was £658,760. This includes £129,738 of costs incurred in the defence of a legal employment matter that is now fully concluded. The final judgment did not award any compensation to the claimant. We have agreed a multi-year repayment plan with our legal representatives for the incurred costs, and the Board is confident in the organisation’s ability to meet these payments without compromising operational delivery. These costs will not recur at this scale in future years.

The charity’s cash balance reduced from £286,941 to £147,986. This reduction was expected and agreed by the Board as part of a planned strategy to maintain service continuity during a period of organisational change and anticipated funding cycle transition, as well as to meet the one-off legal costs noted above. The net operational cash outflow was £144,022, partially offset by interest income of £5,067. Movements in debtors and creditors also influenced the year-end position.

Page 5

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

TRUSTEES ANNUAL REPORT 31 MARCH 2025

Unrestricted funds at year end were £68,263, including £40,000 held under our Reserves Policy. The Board has reviewed reserve adequacy in light of current funding commitments and has confirmed that the organisation remains in a position to meet its obligations. We aim to increase unrestricted funding during 2025/26 through confirmed legacy income and targeted unrestricted fundraising.

Our funding base remains broad with confirmed income from local authorities , the NHS, charitable trusts, corporate partners and individual doners. In the mid-year point (Q1 & Q2) of FY2025/26 (1 April to 30 September 2025) we secured £31,993 in new restricted funding commitments and £52,122 in unrestricted income (legacy donations, fundraising, training and inclusion income), a total of £84,115. As at 30 September 2025 we have£152,900 grants application pipeline at advanced stages with decisions due in Q3 FY2025/26, supporting the cash-flow stability. We aim to sustain our unrestricted income performance into the second half of the year.

The Board recognises the importance of increasing unrestricted income to strengthen financial resilience. To this end, we are developing our fundraising capability and looking to build partnerships that offer multi-year and flexible funding. This will help us increase unrestricted funding while sustaining the highquality, community-led services for which we are recognised.

The Trustees are confident that with prudent cost control, confirmed incoming funds, and a clear strategy for income diversification, Brighton & Hove LGBT Switchboard will continue to deliver its mission effectively and sustainably.

Key Facts - 2024/25

1. Reserves remain above policy threshold

2. Legal matter fully concluded with no damages awarded

3. Funding base is broad and stable

4. Funding secured for the year ahead totals £84,115 by the Mid-Year point.

Page 6

BRIGHTON AND HOVE LGBT SWITCHBOARD

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

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2025

Pipeline: As at 30 September 2025, grant applications totalling £152,900 are at advanced stages, with decisions due in Q3 FY2025/26 , supporting cash-flow stability.

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

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

Page 7

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

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2025

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 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.

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:

Page 8

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

(Registered Charity Number: 1088133)

TRUSTEES ANNUAL REPORT 31 MARCH 2025

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 Carpenter Box 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

Page 9

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 2025 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 Carpenter Box 2 St Andrews Place Lewes East Sussex BN7 1UP Date:

Page 10

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

Note
Unrestricted
Funds
£
INCOME FROM
Donations
18,672
Legacy
20,000
Grants
4
34,000
Charitable activities
- Counselling and course fees
17,517
Fundraising
18,641
Investments
5,067
TOTAL
113,897
EXPENDITURE ON
Raising funds
5
763
Charitable activities
5
214,036
TOTAL
214,799
NET (EXPENDITURE)/INCOME
(100,902)

BALANCE BROUGHT FORWARD
169,165
BALANCE CARRIED FORWARD
68,263		 Restricted
Funds
Total
Funds
2025
£
£
-
18,672
-
20,000
369,136
403,136
-
17,517
-
18,641
-
5,067
369,136
483,033
681
1,444
443,280
657,316
443,961
658,760
(74,825)
(175,727)
110,461
279,626
35,636
103,899		 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

The detailed 2024 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 2025

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		 2025
£ £


409
20,075
147,986
168,061
(64,571)

103,490
103,899
35,636
68,263

103,899		 2024
£
1,494
45,656
286,941
332,597
(54,465)
278,132
279,626
110,461
169,165
279,626

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

The financial statements were approved by the Board of Directors on 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 2025

Note
2025
£
Net cash generated from operating activities
15
(144,022)

Cashflow from investing activities
Purchase of tangible fixed assets
-

Interest received
5,067

Net cash from investing activities
5,067

Net (decrease)/increase in cash and cash equivalents
(138,955)

Cash and cash equivalents at the beginning of the year
286,941
Cash and cash equivalents at the end of the year
147,986
Cash and cash equivalents consists of:
Cash at bank and in hand
147,986		 2024
£
42,389
(1,229)
4,464
3,235
45,624
241,317
286,941
286,941

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 2025

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.

Page 14

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 2025

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.

Page 15

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 2025

2. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Total
Unrestricted Restricted Funds
Funds Funds 2024
INCOME FROM £ £ £
Donations 18,880 - 18,880
Legacy 5,042 - 5,042
Grants 62,709 613,327 676,036
Charitable activities
- Counselling and course fees 13,764 - 13,764
Fundraising 28,811 - 28,811
Investments 4,464 - 4,464
TOTAL 133,670 613,327 746,997
EXPENDITURE ON
Raising funds 1,410 403 1,813
Charitable activities 40,590 541,768 582,358
TOTAL 42,000 542,171 584,171
NET MOVEMENT IN FUNDS 91,670 71,156 162,826
BALANCE BROUGHT FORWARD 77,495 39,305 116,800
BALANCE CARRIED FORWARD 169,165 110,461 279,626
3. NET INCOME
The net income is stated after charging: 2025 2024
£ £
Depreciation of tangible fixed assets 1,085 1,543
Independent Examiners’ fee 2,388 2,316

During the year, no director/trustee received any emoluments or reimbursement for services (2024: £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 £67,898 (2024: £67,810). The number of staff to whom retirement benefits are accruing under a defined contribution scheme is 11 (2024: 12).


Details of staff costs are as follows:

Salaries

Social Security Costs

Pension Costs





Average number of employees		 2025
£
303,183
22,522
6,770
332,475
11		 2024
£
350,084
26,519
7,847
384,450
13

No employee received remuneration in excess of £60,000 (2024: 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 2025

4. GRANTS RECEIVED
Unrestricted
£
Restricted
£


Brighton & Hove City Council
- Old Peoples Project
-
-
- HIP
-
14,850
- CHIP
-
6,000
- Cost of living support
-
7,176
- Safe accommodation
-
30,000
- Ukrainian Refugee Programme
-
19,378
NHS Rainbow Badge
-
-
TDC ICS Research
-
2,300
Enterprise Developments
-
7,500
Lloyds Bank
25,000
-
Sussex Police IDVA
-
72,068
Sussex Police IDVA Mng Provision
-
6,800
Sussex Police Drop in and Recovery
-
3,333
Impact Initiatives
-
20,000
Lottery Community Fund
-
-
ESCC – Grass Roots
-
-
ESCC – Mental Health Provision
-
-
Postcode Lottery
-
-
Safe Lives – Circle fund
-
2,000
ESCC – Inclusion Contract
-
7,667
SCF – Arthur & Doreen Green Fund
-
3,000
St James Place
-
2,500
Community Roots
1,000
12,026
McCarthy Stone Grief Meets
-
-
Ernst Klein
5,000
-
Inclusion Award
-
-
GambleAware
-
4,999
Night Shelter
-
-
Innovations in Dementia
-
-
Alzheimer’s Society INSPIRE
-
6,250
PCN – Hypertension TDC
-
5,000
Garfield Weston
-
25,000
National Lottery
-
-
Chalk Cliff
-
5,000
Together Co
-
25,184
MOJ OSPC
-
45,849
Befriending - Together Co
-
4,118
DWF Foundation
2,000
-
GSK Kings Fund
-
-
Grow HeadsOn
-
-
Brighton Rainbow Fund
-
-
Community Works – Towards zero HIV
-
1,138
Roddick Foundation
1,000
30,000
34,000
369,136		 Total
2025
£
-
14,850
6,000
7,176
30,000
19,378
-
2,300
7,500
25,000
72,068
6,800
3,333
20,000
-
-
-
-
2,000
7,667
3,000
2,500
13,026
-
5,000
-
4,999
-
-
6,250
5,000
25,000
-
5,000
25,184
45,849
4,118
2,000
-
-
-
1,138
31,000
403,136		 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

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 2025

5. EXPENDITURE
Unrestricted
£
Restricted
£


Cost of raising funds
Fundraising events
763
681
Charitable Activities:
Volunteer other expenses
212
1,191
Community engagement costs
5,529
32,034
Office overheads
12,730
26,750
Staff training and governance
2,968
6,452
AGM costs
37
-
Staff costs (net of Employer’s allowance)
55,512
277,364
Freelance
-
-
Recruitment expenses
-
-
Independent Examination fee
-
2,388
Payroll costs
2,028
1,104
Consultancy fees
31,950
68,084
Legal and litigation costs
101,825
27,913
Bank charges
160
-
Depreciation – Computer equipment
1,085
-
214,036
443,280		 Total
2025
£


1,444
1,403
37,563
39,480
9,420
37
332,876
-
-
2,388
3,132
100,034
129,738
160
1,085
657,316		 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

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 2025

7. TANGIBLE FIXED ASSETS


Furniture,
Fittings and
Equipment
Computer
Equipment
£
£

Cost
At 1 April 2024 and 31 March 2025
1,972
7,780

Depreciation
At 1 April 2024
1,972
6,286
Charge for the year
-
1,085

At 31 March 2025
1,972
7,371
Net book value
At 31 March 2025
-
409

At 31 March 2024
-
1,494
8. DEBTORS

2025
£

Debtors and prepayments
20,075

9. CREDITORS: Amounts falling due within one year
2025
£

Other creditors and accruals
54,571
Deferred income
10,000


64,571		 Total
£
9,752
8,258
1,085
9,343
409
1,494
2024
£
45,656
2024
£
17,455
37,010
54,465

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 2025

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible
Fixed
Assets
£
Net
Current
Assets
£
Total
2025
£
Restricted
-
35,636
35,636
Unrestricted
409
67,854
68,263

409
103,490
103,899
ANALYSIS OF NET ASSETS BETWEEN FUNDS (PRIOR YEAR)
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
12. UNRESTRICTED FUNDS
Balance
at 1 April
2024
£
Income
£
Expenditure
£
General Reserves
169,165
113,897
(214,799)
UNRESTRICTED FUNDS (PRIOR YEAR)
Balance
at 1 April
2023
£
Income
£
Expenditure
£
Unrestricted Funds
General Reserves
77,495
133,670
(42,000)		 Total
2024
£
110,461
169,165
279,626
Total
2023
£
39,305
77,495
116,800
Balance
31 March
2025
£
68,263
Balance
31 March
2024
£
169,165

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 2025

13. RESTRICTED FUNDS

. RESTRICTED FUNDS
Balance Balance
at 1 April 31 March
2024 Income Expenditure 2025
£ £ £ £
B&HCC Older Peoples Project 1,164 20,000 (17,878) 3,286
BHCC Cost of living support 1,304 7,176 (8,480) -
BHCC Safe Accommodation 18,324 30,000 (39,670) 8,654
BHCC Ukrainian Refugees - 19,378 (19,378) -
NHS Inclusion 5,066 - (5,066) -
ESCC Inclusion contract 8,665 7,667 (16,332) -
Community Roots 2,788 12,026 (13,152) 1,662
Sussex Police Drop in and Recovery - 3,333 (3,333) -
Sussex Police IDVA 41,320 72,068 (113,388) -
Sussex Police IDVA Mng - 6,800 (6,800) -
Ministry of Justice 2,063 45,849 (47,912) -
Lottery Community Fund -
Roddick Foundation 936 30,000 (23,469) 7,467
Safe Lives - 2,000 (1,873) 127
Impetus – Trans Link 5,298 25,184 (30,482) -
LGBT Foundation -
Alzheimer’s Society - 6,250 (6,250) -
GambleAware - 4,999 - 4,999
Emergency Care Packages -
Innovations in Dementia 1,330 - (1,330) -
Enterprise Developments 2,023 7,500 (9,523) -
Ernst Klein -
PCN Hypertension - 5,000 (3,569) 1,431
Garfield Weston - 25,000 (25,000) -
Chalk Cliff - 5,000 (5,000) -
Together Co - 4,118 (4,118) -
Community Works Towards HIV Zero - 1,138 - 1,138
SCF – Arthur & Doreen Green Fund - 3,000 (3,000) -
St James Place - 2,500 (2,500) -
Developing Communities HIP - 14,850 (14,850) -
Developing Communities CHIP 14,328 6,000 (19,308) 1,020
TDC Research 5,852 2,300 (2,300) 5,852
110,461 369,136 (443,961) 35,636

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 2025

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

14. OPERATING LEASE COMMITMENTS

At 31 March 2025, the charity had total commitments under non-cancellable operating leases over the remaining life of those leases of £15,000 (2024: £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 2025

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

INFLOW FROM OPERATING ACTIVITIES
2025
£
Net (deficit)/surplus for the year
(175,727)

Interest received
(5,067)

Depreciation
1,085

Decrease/(increase) in debtors
25,581

Increase in creditors
10,106

Net (outflow)/inflow from operating activities
**(144,022) **		 2024
£
162,826
(4,464)
1,543
(17,044)
(100,472)

42,389

Page 23