Charlty Reglstratlon No. 1094905 Company Rgglslratlon No. 03387617 (England and Wales) SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD LEGAL AND ADMINISTRATIVE INFORMATION Trustees M Aguilar GAMY J Bell J Cornlsh (Chalr) A Langford-Hebbelind( H Macaulay ITreasurerl D Osbom A Shbelds SullSvan S Wllliam8 ¢hl•f Executlve Offlc•r P Shlmmln Charlty numb•r 1094905 Cornp•ny numb•r 03387617 Prln¢lpal addrn•• and regl•t•r6d offl¢e Denton Island Communlly Centre Denton Igland Newhaven East Sussex BN9 9BA Audltorn TC Group The Courtyard Shorèham Road Upper Beeding Sl¢yning Wesl Sussex BN44 3TN Bankors HSBC 3 Sutton Park Road Seaford East Sussex BN25 1QY
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD CONTENTS Page Trustees, report Statement ol Iru8t8es' respon$ibllllie8 10 Independent auditors, report Slalement of financial actlvlles llnclLln9 Income & expgndlture reporti 14 Balance $h¢¢l 15 Statement of eashflows 18 Notes lo the account8 17-29
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2021 The Irusleos present their report and accounts for the year endeé 31 March 2021, which are also prepad lo meet the requirements for a directors, report and accounts for Comp8nie8 Act purposes. The accounts have been prepared in accordance with the accounting pollcies sel out in note 2 to the accounts and comply with the charity's Memorandum and Articles ofAssoaalion, the Companies Act 2006 and Accounting and Reporting by Charities.. Slalemenl of Recommended Practice (Charities SORP IFRS 1021 effecllve 1 January 2019) l. Structure, governance and management SCDA Is an Sndependenl registered charity 110949051, company 1033876171 limited by guarantee and a development trust dellvering a range of projects lo meet the needs of the communbty across E8St Sussex. SCDA18 a membership org8nisalion of voluntary and community groups- currèntly we have 73 mgmber group$. The Board of up to 12 volunteer Iruslees Is elected from Individuals nomlnaled by the member groups or co-opted lor speciflc skllls lo oversee our activities. The Tru$teo8 have delegated the day-lovday managamenl of the charlly lo the Chiel Executlve Offter. The work streams each have a Programme M8n8ger partlcipate with the Finance and Infraslruclure Director and HR Dlreclor In the Senior Managernenl team. Projects also benofil from advisory'slgerlng Groups, made up of Ioc81 partner organisalion8 and users. The 1ru8lee3, who ar8 also the dlreclors for the purptsse of company law, and who 8erved durlng the year were.. Marla Aguilar Graham Amy John Bell Leslie Cluskey John Comi5h (Chalrl Ann Langlord.Hgbbellnck18ppThnled 9 December 20201 Helen Macaulay (Treasurer) Daniel Osborn Andrew Shlelds (appointed 7 November 20201 loni Sullivan Sean Williams Mr Cluskey retired as a trustee on 10 July 2021. None of the trustees has any beneflclal Inlere8t in tho company. 2. Rlsk SCDA'$ Board of Trustees regularly reviews different aspects of the polentlal rt8ks lo the charity and lake 81ep8 lo minimise the likelihood of risk factors actually occurring and lo minimise their effects should any occur. Risk is managed through a Risk Managemenl Policy, which includes the maintenance of a risk register whith identifies and rates SCDA-wide and projeel specific risks antl appropriate mitigation strategie5. The risk register is reviewed by the Board annually.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2021 2.1 Flnanclal sustalnablllt SCDA receives funding from a variety of different sources. The grants and contracts are for varying periods and amounts and, like any charity, il requires constant work lo maintain the required jigsaw of income lo pursue SCDA'S charilable airns. SCDA work$ lo mitigate the risks of short term funding Ihrou9h social enterprise, the development of an income-generaling asset base. the development of best pracllce rngdels of seNl¢e delivery, contracting, continuous cycle of fundraising and by avoidance of overdependence on any slngle funder. SCDA are aware of the need for contingency plannlng lo ensure resilience in a period of economic constraint. However. havlng no expectation of statutory core funding has minlmised the vulner8bility of SCDA lo statutory grant funding cuts. The Board, Flnance, Audll 8nd Risk Sub Committee, th8 Senior Management Team and Programme Management all address financial sustainability on a regular basis. 2.2 Com Ilance 2.2,1 Flnance systems SCDA ha$ a very flat management slruelure wth a small finance team. led by 8 Flnance and Infro$truclure Director. SCOA works lo mitigate risks through the operallon of effective finance and reporting 8yslems lo the Board.. Finance, Audit and Risk Subcommittee. the Senior Management Team and Progr8mrne Manager5,' annu81 budgets in each project area and the involvement of Programme Managers In budgetary control. The basis of reporting is a rollSng full year forecast thal18 updated on a regular basls wth analysis ol variance8 from the annual board approved budget. Contract oulpul$ and the performance of Payment by Resu118 contracts are monllored clos81y. 2.2.2 H••lth and Safèty SCOA is responsibl? for the operallon 018 broad range of projects. which require vigilance lo meet the needs ¢1 staff and the pre<lominanlly vulnerable client group. A ¢omprehen8ive overar¢hing summary rlsk assessment across all activities is carried out annually with half yearly r8vlews. The Health and Safely risk8 of èach project are8 are rgvlewed on a quarterfy basis with additional risk assessments lor all new aclivllies, premises #nd work8ts11ons. Each project area has a Health and Safely repre8enlalive, who 18 trained, conducts risk 8sses8menl$ and allends quarterfy Health and Safety mgelings. SCOA operates cleor lone worklng policies. partlcularfy import8nl for outreach servlce delivery. There 19 a rolllng programme ol compliance training for all staff and volunteers, which includes First Aid and Sale Lifting & Handling. All project areas work lo method8 and procedures includlng dealing with critical incidents with appropriate procedures for each professional area. Health and Safely policy and procedures have been reviewed lo meet needs and changing central Govemmenl guidance during the Covid-19 pandemlc. 2.2.3 Chlld protectlon and adult safeguardlng DBS checks are c8rrled out for all staff. volunteers and Iruslees, where the role requires, Wth enhanced checks for Staff undertaklng regulated activities. All ched($ are kept on file. DBS checks are renewed every 3 years. All staff and volunteers are trained in safeguarding, child protection and working th vulnerable adults and in SCDA policie8 and prwedures. Policies and procedures are regularly reviewed lo ensure slalulory compli8nce and best practice including Serious Incident reporting. There is a nominated trained and experienced safeguarding lead from the management team who convenes gUlar meetings to review practice with relevant Servi area leads. The Board have a nominated Safeguarding le8d. 2.2.4 Dots protection SCDA pollcy and procedures address compliance with data prolectlon requirements, including Irainlng for staff and regular staff briefings. All staff have been tralned in the requirements of the General Oala Protection Regulation IGDPRI.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2021 2.3 Human re ou eman emtn SCDA omploys 8cr05s a wde skill base and experiences fluctuations lo recruil appropriately experienced and qualified staff and volunteers across that skills range. dependent on external conditions. To mitigate this SCDA employs an MCIPD qu81ified HR Dbreclor with 25 years, experience supported by 2 qualified and experienced HR professionals and drawng on specialist HR expertlse within the Board when appropriat8. SCOA is a slgnificanl employer wlh a number of part lime and sessional staff as well as a signrficanl number of volunteers. There Is an annual rolling review of policies and procedures contained in the staff handbook and updates are approved by the Board. Line managers exercise a standard proces5 of stsff and volunteer sup6rvi$ion and appraisal. whl¢h idenh'fles training needs for personal developmènt and for compliance. SCDA compliance and development training is coordinalad by the HR Dlreclor. The HR & Govemance sub committee meets regularly reporting lo the full Board, working lo th& framework of the SCDA People Plan,. All staff are given Inducllon and acces8 to training. Succession planning is in place for all senior posts, parti¢ularfy wlh the development of a robust Sènior Management team and Programme M8nager leam. A rolling programme of revlew of alljob descriptlon5 ensures thèy accurately reflectjob roles wllh bgnchmarking of salari86 and syslemalic lob evolualions. All posts are appolnlgd within Ihe SCDA established pay banding 8yslem. Tho risks attached lo inability lo recrull suitably skilled. qu4lthed and experienced Staff for 8pecialisl roles 1$ miligaled by Ih¢$e meastsra$. 2.4 Im 2.4.1 Quallty as$uranc• SCDA obtains appropri8t8 external quallty as8urancè for project arèas. SCDA achieved IAG Malrfx rfr ccredilalion for 011 services Sn January 2019 and wlll be reasse88ed In January 2022. The nursery and ¢rècho provlslon is regl81gred wlh and inspected by Ofsled wlh 8 Good judgemanl in July 2019. Counselling 8ervi¢e8 are registered lo BACP 8tand8rds. The quartedy mèeting of the Continuou8 Quality Improvement Staff group Goordinales quality assurance includlng actions 10 88ses$ the impact of servlces. 2.4.2 Impact a•se88m•nt The SCDA 8oard receives regular pOrtS on the impact of ¥eNice delivery acr08s all programme areas. SCDA works with a number of academic institutions on research lo assess and valldale the impact of services. A database 1$ being rolled out lo improve SCDA cap8cityto record impact MeasUS wilhln'7 Pillars. assessing community and individual impact. 2.5 Re utatlo 2.5.1 Communlty relatlon8 SCDA works within lo¢al communilles across the county and also acros¥ communities of interest. Each service area has a system for gathering user feedback and feeding that into service annIng and delivery. This information also informs SCDA understanding of community needs. 2.5.2 Portngrnhlp worklng SCDA delivers a number of projects In partnership with other charitaNe, statutory and commercial organisalions. Before partnering rith any org8nisation SCDA ensures that the partner shares SCDA, commitment lo quality and impact. An annual communlty Impact survey revewS partner and community perception8. 2.6 Gov9rnance 2.6.1 Board SCDA Board builds on the skills available from within the membership nominations and co-opts lo meet relevant skills. Clear recruitment procedures for new Board members, a comprehensive induction proce5S,
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2021 identification of skills gaps and the assessment and implèmentation of training Itx Board members h88 devèloped the 8oard skill base. Board members agree lo a Code of Conduel lo address polenllal conflicts of Interest and loyalties, annual declarations of interest are maintained and declarations of interest are made at each board meeting. Issues of goveman¢e are addressed through the HR and Govemance Subcommittee and an annual review of Board effectiveness and an audit of skills within the 7 principles of the Charity Governance Code. Board meetings 8fe held al least four limes a year ttt reports generated through 3 Subcommittees meeting additionally.. Finance, Audit and Ri8k.. HR and Governance,. Impact and Project Development. The Chair and Chlef Execullv¢ attend 8113 Subcommillees lo ensure inlegralion. 2.6.2 Strat•gy The overall dlreclion of SCDA'S activities is Sel and managed through a 3-ye8r strategic planning cycle. The Board reviews progress sn dellverlng the strategy annually. The strategy for the next ey¢le 1$ being developed by the Senior manager8 and the Board for implèmentslion 1 April 2021 to 31 March 2024. 2.7 8uslne ntln 2.7.1 Prnml•8¥ SCDA operates from 10 siles and dellvars service8 in a r8n9e of outreach locations across E881 Sussex. SCDA mitlgal88 r18k through the operatlon ol a business conlinuily policy. 2,7.2 IT SCDA has robust policiès lo minimise the ri6k of unaulhorised acce551o or loss of data stored eleclronic811y, All data is stored centrally in oncrypled form on duplicated servers and 15 backed up dally. Management of the charlly's IT sy8tem8 is outsourced lo a reputable managed IT support provider. Ives and actlvlti The Charity's objects are lo promote for the publlc benefit regeneration In an area of social and econcffilc deprlvalion particularly In Sussex, by al the relief of poverty., bl the rellef of unemployment., ¢1 the advancement of gducalion, training or retraining, and the provision of work experience and the provislon of work experience particularly among unemployed people and those vA)o by reason of their financial, cultural social and health povety are suffering from linancial hardship or who are olherwlse in charitable need., dl the provision of fin8nGial assistance, technical assistance, business advlce or consultancy in order to provide or promole Irainlng and employment opportunitles for unemployed people and those suffering from fi'nancial hardship., g) the creation of training and employment opportunitles by the provislon of workspace, r)ulldlngs andlor land for use on 18vour8ble terms., fl the maintenance, improvement or provision of public amenitses.. gi the preservation of buildings or siles of historic or architectural importan¢e', hl the provision and development of recreational facllilies for the public al large or those who by reason of their youth, age, infirmily or di5ablemgnt, povety social and economic circumstances, have need of such facllilles.. il the protection or conservation of the environment., Il the provi8lon of public health faeililies and childcare., and kl the promotion of public safety and the prevention of crime.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2021 4. SCOA'S alms In 202012021 Making a differencè in your cornmunily through development of servlces which a.. Drfven by n8ed User and local community involvement to Identify gaps In services,. development of proleGls lo meet ¢ommunity needs and meeting the needs of the most vulnerable in the community. Pefson ¢entr8d - holistically meeting needs Tth integrated seNices. Inclu8lvo- worklng lo ensure that our s&rvice8, opportunities and space8 are aeSsIble and welcoming to all and allow everyone lo contribute and parti¢ipale, Quallty continuous quality improvement,. evidencing individual and communlly Imp8ct'. conllnulng innovatlon., and development of effective delivery model$. Bulldlng stronger, hèalthler and moro incluslve ¢ommunlll8s developing community assets including volunteers., developing Individual and community learning and skills lo meet current and futur8 needs and support current and future change with re5ilience', suslainabltr ¢ommunily-based iniliallve8 Including soryal enlerprlse. Worklng in partnership - support effective partnershlps beeen the voluntary, slalutory and privale sector8 lo address identified community needs with SCDA as Ihe'glue,. SCDA currently work8 through 4 key 8rea8 which addre88 Strategic priorities lo improvg Employability, Community Development and Health, Community Advlce and Well-being and Soclal Enlerpri8è aetivilies. chl erform vèmen Em lo ablll Deliverlng hlgh qu8llly Infomation. a(fvice and guldance lo local P6¢)plo facing multiple barrier5 lo employment. We support local businesses lo recruit locally. We mainlaln best practlce lo the IAGIMalrix quality standard. Outreach work a¢ro88 Lewes District. Wealden, Easlboume, Haslings and Rolher demonslr8llng the efféctiveness of dellvery lo meet the need$ of people vulnerabl8 in the labour market and access lo work, leaming and volunloering opportunikn'85. Employment Navigators are supporting people lo address the positive contributs¢)n of balng in work to indlvldual health and well-being. Funding lead for partner delivery In Kent. Communl velo ealth men Communlty action and a$88ts'. dèveloping community rooted hub8 as the focus for communlly Iclivily, idenlificallon of communlty needs and Bupportlng volunleoring Denton Island Nursery: provlding hlgh quallty day cgre for chlldren under 5 ond supportlng parent$ to access training and employment Famlly Inclus5on: engaglng familles in the most deprivgd are85 of Easl Sussex and supporting a broad range of 8clivilies for parents and children under 8 Young poopl•: delivering youth activities and supporting the mental wellb8ing and skills of young people including through enabling the y¢)uth voice in the development of services. Food securlty- providing the emerg¢ncy food response in Newhaven and PeaGehaven and supporting the development of a 8UStainable food sy8lem in Lewes Dbslricl. Healthy Lifestyles- developing ¢ommunrty initiatives lo support healthy eating an¢J physlcal ath'vity and build heallhler, a¢live communitie3. Promoting access lo green, open and blue spaces and active travel.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2021 Communl vlce and Wellbeln Wellbelng: delivering quality assured coun$elllng and therapeutic support to improve Ihe wellbeing of Ea81 Sussex residents including affordable counselling. sew-help, Youth counselling, support lo suThivors of suicide and befriending to address loneliness and soclal isolation. Communlty Advlce 8ervices'. Somprlti working with diverse and minorilised Individuals, communitie8 and group5 in East Sussex., Saf& from Hami supporting high risk victims of anti-social behaviour, harassment and hale crime.. Rural Domestlc Abuse developing a sale referral pathway for rural communities in East Sussex.. Communlty advlce hub ensuring access lo quality assured, free, independent Information and $peclalis1 advice lo address poverty, debt and welfare b8neli18 Issues. Intensive 8UPPOrt lo access advice through Advice Navlgalors,. Advlce coor4Jinalion by a¢¢ess lo free, quality assured independent advice and informati. oclal Enter rls Denton Island full day care nursery Recycle bike refurb18hmenl and servicing Su88ex Community Counselling affordable coun$elling SCDA shops in Newhaven and Lewes Communlly hub resource cenlres In setting our objectives and planning our aclivllie8, SCDA Iruslee8 have glven ¢areful consideration lo thé Chality Commission general guldan¢e on public bèn8fi1. Furth•r detslls of all SCDA prolects and 8èr¥lc•s are contalned wlthln the SCDA Annual R•port 202012021. 6. Flnanclal Revlèw A$ alway8, the SCDA Trustees, on behalf of Ihg people who a¢¢es$ SCDA servlces, are mst grateful lo the funders and contra¢l ¢lienls who have supported SCDA'S work during this last and previous years. Op8ratlon• Total income for the ye8r was £3,950,072 Thls was a decrease of 4.6% compared lo the prevlou8 year bul An Increase of 5.0% when capital grant income18 excluded. Total expenditure Increasgd by 3,9% 10 £3,733,567 resulllng in a surplus for the year of £216,505. Unrestricted income from charllable 8Ctivllies increased by 11.7% 10 £1.750,045 12019120.. £1,568,414), even though the prior year lolal included the flnal £185,000 c¢Jnlribulion from a number of long-lerm Healthy Llfestyle8 projècts that ended in September 2019. The increase is attributable principally lo the first full year contribution from the Making il Happen project and an expansion of the scope of the Weffare Reforni project. Unr851ricled income 8180 include$ Covid pandemic related support received from a number of government and other source8. which helped the charity d&al with negative impact of the pandemic on its SOC81 enterprise ath'vilies. Unroslncted expenditure Incre8sed by less than 5% resulting in an unreslricled fund surplus of £153,844. Restricted Income from charitable a¢tivilies reduced by £427,000 from £2,444,508 to £2,017,508. Theso totals include Catal grants received for the conslruclion of a Young People's Centre In Nhaven, which was completed in April 2020. Excluding these grants, which amounted lo £422,434 in 2019120 and £37,692 in 2020121, the year on year change in restrfcled ineome was 8 reduction of £42.258, Donation income. the majority of which is unrestricted, decreased by 21.50kn to £84,35612019120.' £107.4321, as Covid impacted the operation of our charity shops and our affordable counselling service. These negative impacts were part1811y offset by an increase in cash donab'ons lo the Seahaven Foodbank.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2021 RoSePIOS Reslricled funds can only be Spent in accordan with mutual agreements wlh funders. However, Iruslees can use the Charity's 'lree reseryes, as they see fit, as long as thi5 is in furtherance of the charity's objects as regislered with the Charity Commission. As a charity whose operations are focused on the more deprived parts of East Sussex, SCDA has little call on individual donations of Cash, although a significant amount of support 18 glven In the form of people's generous contribution 85 volunteers. A$ o result, the Trustees especially value the polenli81 of free reseNes to initiate or glv• on-golng support lo SCDA services in response lo need. even when available fun¢Jing is Insuifi¢ienl. SCDA'S free re8erve$ are calculaled as fdlows.. 31 March 2021 £740,291 £602,207 £138.084 31 Mareh 2020 £587,447 £557,575 £29,872 Total unrestricted fund8 Of which.. Unreslricled operational fixed assétg Free reserv8S The Trustees monitor closely the suslainabllily of Ihe charlty's operation8 and are committed to Inereasing the level of free reserves. In delermlning that the ch8rlty IB able lo operate in the current re$ervg8 Position. the Iruslees lake account of the followlng.. The nature of the charity'8 molle of ¢)peralion is thal11 only undertakes projects if adequate fundlng of both direct and indireGI costs has been Secured. Fundlng Is generally secured for specifled period8 and projeel$ are staffed and operated In 8 manner th81 enables costs to be eliminated after funding hos ceased. There is considerable unused borrowlng capacity in the charlly's unre51ricled fixed as8el$. The charlty currently has no borrowlngs. Social enterprise is used as o means of generating fund8 to support actlvilie$ for lch extemal grant or contract funding cannot be 8e¢ured, Covld-19 SCDA like all organisalions has been imp8Cted by the Covld-19 pandemic. We have however been fortunale that all our conlr8cI and grant funders have malnlained their Support and we have been able lo find ways lo continue the dellvery of almost all our services in Covid sècure ways, This includes our childrgn's nur8ery which wos the only nursery in Newhaven lo remain open throughout Ihg first lockdown 8nd our foodbank, which had to respond to a big increase in demand and move to 8 home delivery model. Our ch8rily shops were required to close during periods of lockdown bul retail sales ar9 not a signiflcanl part of the charity's Income and the lost sales were partly offset by grants from the Retail, Hospitality and Leisure Grant Funcl. The charity has benefitted from the Coronavirus Job Relèniion Scheme and also received Covid-19 specifi¢ funding from Power lo Change. Overall the pandemic has not had a significant negatsve impact on the charity's financlal position. nor i¥11 expected lo do $0.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2021 7. Plan3 for the future The overall direction of SCDA'8 activities is sel and managed through a 3-year strategic planning cycle. The Slralegy18 being reviewèd by the Board in November 2021 to absorb the changes and needs reve8led through the Covid19 pandemic. The Board alms lo contribute pos11ively lo the quality of life of local people, developing community assets and moinlain and develop the delivery of Servicès lo create healthy and sustainable ommunilie8 by addressing for individuals and communities". the wider delermlnanls of health and wellking loneliness and social isol8lion economlc insecurity and employability. The Board aims to develop the dlsllnclive conlrlbullon of SCOA by developing ernphasl$ on the quality of provision,. community Ilnks and user Snvolvemenl., ensuring services are inclusive, building inlegraled working Internally lo address multlple issues". effective partnership working exlemally., assessment of Impact and the difference SCDA Services are making through th8 co-productbon of Impact measure5, individu81 action plans, communlly ImpaGI, Independent evaluation8 and Konomic evaluallon. SCDA Sims lo develop and maintain 118 work in the three key priodty programme aTea¥ and develop servi¢es 10 meet the need8 of the m081 vuln9rable In the comrnunily. Th18 work 1$ underpinned by strategic cross culling Iheme8'. Idenlificalion and responsivenes8 lo communily needs Developlng communlly assets including volunteering and the community and Individual skI118 and capacity lo create resilience Supporting the drivers of community and individual behavlour changes Building susl8inabilily through social enterpris¢ and effective and dislincl m¢)de18 of dellvery Effedlve lundr8ising Distinct organisatsonal values Commitment lo pald $laff and volunteer development Effective 9overn8nce Quality Inclusive servicgs and dellvery Measuring impact SCDA is 8 development trust, a communily-led and Communily-owned Drganisalion, which works as a'eommunily anchor'_ delivering services and facilities. lindlng solutions lo local problems and helplng other organlsalions 8Tr inillalives suceeed. SCDA is independent bul works with the public sector, prlvale businesses and other community groups. SCDA aims lo use sell-help, trading for Social purpose and development of Indidual and ommunily assets lo bring long-term socoal, economic and environmental ben8fils to the ccmmunily. 8. Dlsclo$ure of informatlon lo audltors Each of the trustees has confirmed that the is no information of which they are awafe which 15 r•levanl lo the audit, bul of which the auditor is unaware. They have further eonfirmed that they h8ve tsken appropriate sl8PS to identify such relevant infomalion and lo establish that the auditors are 8ware ol such infomialion.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2021 9. Audltors A resolution 11 be pul lo thè Annual General meeting lo appoint auditor8 for the year ¢nding 3131 M8rch 2022. Slgned on bohall of tho 8o•rd of Trustee8 by: hn Cornl¥h Trustee (Chalr) 6 Novembor 2021 Helen Macaulay Trustoe ITrea8urorl 6 Novemb9r 2021
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD STATEMENT OF TRUSTEES, RESPONSIBILITIES The Iruslees. who are also the directors for tho purposes of company law, are responsiblo for preparing the Trustees, Report and the financial slalemenls in accordance wlh applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted A¢¢ounling PractScel, induding Financial Reporting Standard 102 The Financbal Reportin9 Standard in the UK and the Republic of Ire18nd', Company18w requires the Iruslees to prepare flnancial slalemenls for each financial year, which give a true and fair view of the affairs ol the charitable company and of the incoming resources and applicatson of re80ur¢es. Indudlng the income and exp&ndilure, of Ihe charfjlabl8 company for that year. In preparing these financial slalemenl¥, the tru8tees are required lo.. select sullable accounting pollcies and aP}Y them conslslenlly., . observe the methods and prlnclples of the Charllios, SORP.. make jud9emenls and esllmotes Ih8t are reason8ble 8nd prudent.. 8nd prepare the financial slalements on the going concern bas1$ unless11 is Inappropriate to presume that the charfl8ble company wlll ¢onlinue in operali¢Jn. Th8 Irusl8es are responslblg lor k8eplng adequate accounting records that dlsclose wlh reasonable accuracy al any lime the financial position ol the charitable company antj enable Ih¢m lo ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for saleguarding the assets of thè chadtable company and hence lor taking reasonable steps for the prevention and detection of fraud and other Irregularilles. io
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD We have aLrdilod the financial ststemenls of Sussèx Community Development Association Ltd {'Ihe charitable company'l for the year end8d 31 March 2021 which compiise the Slalemenl of Financial Activities, the Balance Sheet, Ihe Cashllow Slalemenl and notes lo the financial slalemen15, Includin9 a summary of significant accounting policies. The financial reporting framowork that has been applled in Iheir preparation is applicabl8 law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reportlng Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted A¢counling Praclicel. In our opinion thè financi81 slalemenls.. glve a Inje and fair vlew of the slate trf the charitable company's affolrs as 8131 March 2021 and of its Incomlng resources and application ol resources lor the year then ended,, have been properfy prepared in accordance with United Kingdom Generally Accepted A¢¢ounling Practice,. and have been prepared In accordance th the requlremants of the Companies Act 2006. Ba811 for oplnlon W6 conducted our audit in accordance with Intem811onal Stand8rd8 on Auditing IUKI IISAS IUKII 8nd applicable law. Our responsibilities under those standards are further descrlbed in the Auditor's responsibilities for the audrt of the financl81818lements section of our report. We are independent of the ch8rllable company In aceordance with the ethical requ1MentS that are ielèvanl lo our audit ol the fi'n8ncial statements In the UK, Includlng the FRC'S Ethical Standard, and we havè fulfilled our other ethical responsibilities in accordance with Ihe8e requlremenls. We beliève that the audit evidence we have obtsined is sufficlenl and appropriate lo provide 8 b8818 lor our opinlon. Concluslons relatlng to golng concern We have nothing lo report in respect of the follon9 m•tler8 In relatlon lo which the ISA8 IUKI require u8 10 report lo you where.. the Iruslee8' use ol the going concern basis of accounting in the preparallon ol the flnancial sts1gments18 not approprlale., QT the trustees have not disclosed In lh8 financlal slalemenl8 any identlfled m818d81 uncertainties th81 may cast significant doubl about the charitable company's ability lo continue lo adopt the golng eoncem bas18 of accounting for a period of al lea$1 twelve months from th$ dale when the financlal sialemenls are aulhori8ed for issue. Other Informallon The other information comprises the trustges, report, which includes the d1ctOrS. report, other than the flnandal slalemenls and our audilor's report Ihereon. The Iruslees are responsible for the other Infomialion. Our opinion on the financial slalemenls does not cover the other information and, except lo the exlenl otherwise expliciuy slated In our r¢port, we do not expres8 any form of as8ur8nce ¢on¢lu31on thereon. In connectlon with our audit of the financial slalemenls, our responsibility is lo read the other infom)alion and, in doing so, consider whether ihe othèr information is maleri8lly inconsi51enl with the financial slalemènls or our knoedge obtained in the audit or otherwise appears lo be materially misstated. 11 we identify such material inconsistencies gr apparent material misstatemen18, we 8re required lo determine whether the is a material misststemenl in the financial slalemenls or a malerlal misslalemenl of the other infom81ion. If, based on the work we have performed, we condude that there is a material mi5Stalemenl of Ihls other information, we are required lo report that fact. We have nothing lo report in Ihls regard. li
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD INDEPENDENT AUDITORS. REPORT (CQNTINUEDI TO THE MEMBERS OF SUSSEX COMMUNIry DEVELOPMENT ASSOCIATION LTD Oplnlon on other matter8 prescrlb•d by the Companles Act 2006 In our opinlon, based on the worf( undertaken in the course of the audlt. the information given In the Iruslee8' report. which includes the directors, report Pf8pared for the purposes of company law, lor the financial year lor which the flnancial slalements are prepared 1$ consislenl with the rinancial slalements., and the dlrectors, report included wllhin the Iruste88' report has been prepared In accord8nce with applicable legal requirements. Matt•r¥ on whlch w• are rnqulred to report by exceptlon In the Ilghl of our knovledge and understanding of the charitable company and Ils environment obtained durfng the audit, we have not idenllfied materi81 misstatements in the directors, included within the Iruslees, report. We have nothing lo report in respect ol the follo¥Mng mallers in relation to vthich the Companies Act 2008 requires u¥ lo report lo you if, In our oplnion.. adequate accounting records hove not been kept, or relums adequate for our audll have not been received from branches not vlslled by us., or the financial slalemenls are not In agreement wllh the accounting records and returns,. or certain disclosures of Iruslees, iemuneralion Specified by law are not made., or we have not received all the Information 8nd axplanalion8 we require for our audll. Re8ponJlbllltle8 of tho trust As explained more fully In the trusle95' r88ponsibililie8 51glement, the Iruslees I0 are also the directors ol the harilable Company for the purposes ol company lawl are responsible lor the prep8rali¢n ol the financial slalem8nl8 and for being 88lisfied th81 they give a true and lair vlew. and for such Inlem81 control as the tru8lee8 determine Is necessary lo enable the preparation of fi'nancial slalamgnts that are free from material mi8slalem&nt. whether dug lo fraud or error. In preparing the financial slafemenls, the Iruslees are respon$iblg for as8es8lng thè charllable company's abllily lo continue as a golng concern, disclosing, as applicable, mallers related lo golng conc&rn and using the gobng concern bosI8 of accounting unle89 the Iruslees either intend lo liquidate the charitable cornpany or lo cease operations. or have no realisllc allemallve bul to do so. Audltovs ro8pon8lbllltles for the audlt of the nnanclal statemgnts Our obleclives are lo obtain reasonable assurance about whether the fin8n¢ial slalemen18 are free from material misslalement, ¥thelher due to fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable assurance18 a high level of assur8nce bul 1$ not a guarantee that an audit conducted In accordance with ISA$ IUKI wlll always dolecl a malerfal mi$slalemenl when it exi518. Missl8temenls c8n arise from fraud or error and are consldered material if, indlvidually or In the aggregate, they could reasonably be expethd lo Influence the economic decisions of users taken based on these financial slalements. A further description of our responsibilitie$ fgr the audll of the financial statements Is located on the Fin8nci81 Reporting Councll's website al.. www.frc.org.uklaudilorsresponsibililies. This description ftirms part of our auditor's report. 12
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD INDEPENDENT AUDITORS. REPORT ICONTINUED) TO THE MEMBERS OF SUSSEX COMMUNIPI DEVELOPMENT ASSOCIATION LTD Use of our r•port This report is made solely to the charitable Company's members, as a body, in accordance with cfiapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so th81 we might slate to the charitable company's members those rnallers we are requirèd lo st81e lo them in an auditor's report and for no olh&r purposo, To the fullest extent permilled by law, we do nol accept or assume responsibility lo anyone other than the charitable company's members as a body, for our audit work, for this report. or for the opinions we have formed. Mark Cummlns FCCA {Senlor Statutory Audltor) for and on behalf ofTC Group TG Grtrw Statutory Auditor Offlce., Steynln8, West Sussex 13
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021 Unrestrfctod fund$ Restrlcted funds Total 2021 Total 2020 Notes Income Donations and legaries Income from Investments Other Income 41al 75,814 181 97.982 ,742 84.356 181 97,982 107,432 176 41b} 21,491 173,777 8,742 182.519 129.099 Incomo from charitable Jctlvltles Development ol East Su$5ex 1,760.046 2.017.608 3,767.663 4,010,922 Totsl Income 1,923,822 2.026,250 3,960,072 4,140,021 Ex endltura Expgndlturfr on charltable actlvltles Development of East Sussex 1.770,978 1.962.589 3,733,567 3,593,871 Total oxp8ndlturo 1,770,978 1,962,589 3,733,667 3,593,871 Net Incom•llgxpendltur•l and net movèmènt In funds for th• year 152.844 63.661 216,GQS S46,150 Reconclllatlon of fund8 Fund balances brought forward al 1 Aprll 2020 587,447 934.717 1,522,164 976.014 Fund balances carrled forward It 31 March 2021 16 740.291 998.378 1,738,689 1,S22,184 The statement ol financial actiwlies also mplIeS wlth the requirements for an income and expenditu a¢¢ounl under the Companies A¢1 2006. All 8Ctivilies of the charity are dossed as continuing. Therè are no recognised gains or losses other than those reported on the Statement of Financial Aclivits85, 14
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD BALANCE SHEET AS AT31 MARCH2021 2021 2020 Notes Flxod as89ts Tanglbl8 as8ets 10 1,366,929 1,341,457 Currant a8Bets Debtors Short lerrn deposI18, cash 81 bank ond In hand 115,638 132.320 706,907 4168.495 822.545 Crodltor8'. 4mounts f*lllng due wlthln one ye•r 600,815 12 1450,8051 {420,1081 Not current a•••t• 371.740 180.707 Total ai••tg1•80 ¢urr•nt Il•bllltleg 1,738,669 1,522,164 Th• funds of th• ¢h•rlty: Re8lrfcled lund8 14 998,378 934,717 Othèr charflable fund8 Unreolricted Inrne lund8 15 740,291 587,447 Totol rharlty lund• 1,73B,669 1,522,184 Thg ffinanclal 8talement8 hgve bgen prepared In acc£Jrdonce w5th th8 special prtsvlsionB ol Part 15 of the Comp8nle8 Act 20C6 r8lallng lo small companies and eon81itut& the annual aeeounls r•qvired by th& Compan108 Hou9• 20Cfj are lor drculallon lo members of Ihe Compgny. The notes on pages 17 to 29 form part ol Ihesg accounts. Th8 fin cial 8lalements re approvod by the Bo8rd on 6 November 2021 and signed on Ils b8haW by Joh Trus ornlsh •? Ichalr) Company Reglgtrntlon No. 03387617 Helen Ma¢aulay Trustee ITrgaiurerl 15
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2021 2021 2020 Notes Cash fl¢)w8 Irom operallng actlvltle8'. Net Incomollexpendlturel for the year AdJuJtment8 for.. Depreaatlon charges Surplus on dSsposal of propety Divldends, Interest And rents from investments Ilncreaselldecrease In debtors Increaselld8creasel In creditor8 216,505 546.150 24,297 19,061 119,7921 11761 151.029 1201,9911 11811 16,682 30,697 11 12 N•t ¢a•h provldod bylluo•d In? oporatlng a¢Uvllle 288,000 494,281 Ca8h flow8 froffl 5nvo8tlng 4¢t1V5&S. Dividends, inloresl and renls Irom inve6tment8 Purchose of langible oSSèt8 Proceeds of JIsp08al ol tangible as8elB 181 176 10 {49,7691 1418,9881 371,650 Net cash provld•d byllu•ed Inl Invntlng actlvltl•• 149,5881 147,1e21 Ca6h flow8 from financlng actlyltl. R8paymenl8 of borrowlng Net c••h u••d In Ilnanclng actlvltl•• Ch¥nge In ca•h and ca¥h eqUI1•ntS In year 238,412 447,119 C¥8h and ca8h •qulval•nis at th• beginnlng of the year 468,49S 21.378 C•8h and ¢a8h •qulval•nts at the •nd of the year 706,907 468,495 Cash and e8sh eouivalents Above are represented by.. Ca$h al bank and In hond Ovgrdraft fa¢lllty repayabl• on demand 706,907 468,495 706,907 468,495 16
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 Statutory Informatlon The charity Is a ch8ritable company, lirniled by guarantee, registered in England and Wales. The registered office, company number and charity number arg detailed on the Leg81 and Adminislralive Information page. Accountlng pollclès 2.1 805ts of preparatlon The financtal slalemenls have been prePad In accordance with Accounting and Rèporting by Ch8rilies,' Slalemenl ol Recommended Praelice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leffective 1 January 20191- Icharilies SORP IFRS10211, the Financial Reporting Standard applicable in the LIK and Rèpublic of Ireland IFRS 1021 and the Companies Act 2006. Sussex Community Development Assoclath'on Ltd I SCDA'I meets the deflnltton of a public benefit entity under FRS102. Assets and liabilities are initially reco9nlsed al h151orical cost or transaction value unless olherwl$e slated in the relevant accounting policy nolelsl. After reviewing the charlly's forecasts and wojections, the Iruslees have a feasonable expectation that the charity has adequat8 rèsources lo continue in operational existence for thè foreseeable future. The charily therefore conllnues lo adopt the going concem b88is In preparing ils financlal slalemenls The financial slalemenls are prepared in Pounds Sleding, which is the lunclional currency of the chorlty. Mon8tary amoun18 these financial 918temenls are rounded lo the nearest pound. 2.2 Incomg Income 18 recognlsed when the ¢harily h88 enlillemenl lo the funds, any performanc8 condition$ attached to the Ilemlsl of income have been m81. It is probable Ihal the Ineome will be received and the amount can be measured reliably. Funds recelved that do not meet these crtteria are recorded 88 deferrèd income al the y8or end. Income from govemmenl and other 9r8nls. byhelher 'capilal' grants or 'revenue' grants. is rècognised when thè charity has enlillemenl lo the funds, any perfom18nce conditions allached lo the grants have been mel, il is probable that the income 11 be raceived and the ameunl can be measured rellably and Is not deferred. Olher Income. Includlng investment income, rental income, café Incoma and nursery fee Income 18 recorded on an accruals basis. Expendlturo Expenditure is Included on an accruals basis wrth the irrecoverable element of Value Added Tax included within the item ol expense lo which it relates. Costs relating speGilically lo a p8rtScular activity are 8llocaled directly, olheTS are apportioned on a basis deemed appropriate by the Trustees uptrn Gonsideralion ol the use of the resource. Governance costs comprl8e thosè costs associated wlh meeting the conslitulional and slalutory requirements of the charity and include audit fees and costs link8d to the strategic management of the tharity. 17
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 Tanglble fixed assets and depreclatlon Tangible fixed assets other than freehold land and leasehold property are staled al cost less depreciation. Depreciallon is provided al rates calculated lo write off the cost less estim?led residual value of each asset over ils expected useful life, as follow5.. Leasehold property Solar panels Youth shellers. Newhaven Green gym, Hailsham 28 High St Hailsham Denton Island Youth Centre Fixtures. fittings & equlpmenl 125 years straight line ovei the term of the lease 20 years slraighl line 25 years straight line 5 years 51raighl1Sne 50 years from 2015 75 years from 2021 B•iween 20% and 1000A stralghl Ilne Lon9 leasehold proporty is held al fair value, which Is based on formal ind6pendent valuations. Delall8 of the most recent valuation can be found In the notes to these accounls. The directors review the valuallon for Imp8Srmenl 8nnually. 2.$ D•btor8 Trade and other doblor8 are recognised al the selllemenl amount dug. Prepayment$ are valued al the amount prepald. 2.8 Cash at bank and In hand Cash al bank and in hand include5 cash and shgrt-lerm liquid inveslmenls. The Iruslees seek to use Short and medium term depos19 where possible lo maximise the relum on mgnles held al the bank and lo manage ca8h flow. 2,7 CredltOf8 and provlslons Creditor8 and provislons are recognised where Ihg charity has a present obligallon resuttlng from a past event that will probably result in Ihe transfer of funds lo a third party and the amount due lo settle the obligalion can be mea$ured or esllmaled reliably. 2.8 Flnancial Instruments The chadly has eleeled lo apply the provisions of Sectlon 11 'Basic Finaneial Instruments, and Section 12 '01her Fin8ncial Instrumen18 Issues, of FRS 102 to all of ils financlal inslrumenls. Financial Instruments are Cognised in the eharily's balance sheet when the charity becomes party lo the onlractual Pfovisions ol the instrument. Basic fi'nanclal instruments are recoanlsed 8t amorti$8d co81. 2.9 Leaslng and hlre purchas• commllments Rentals payable under operatlng lea59s are charged against income on a slralght Iln8 basis over the perioil of the lease. 2.10 Pen8lons The charity opeiales a defi'ned contributions pension scheme. Conlribulion8 are charged in th¢ 8¢counts 8$ they become payable in accordance with the rules of the scheme. 2.11 Government Grants Government grants are rg¢ognised al thè fair value of the asset recelve d or receivable when there is reasonable assurance that the grant conditions will be mel and the grants will be received. A grant that speclfies performance condltbons is recognised In income when the performance conditions are mel . whe a granl does not swc4fy performance conditions it is recognised in income when the proceeds are received or receivable. A grant re1Ve before the recognition crileri8 are satisfieil is recognised as a Ilability. 18
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 2.12 Employee benèflts Termination benefits are recognised as an expense wh6n tho charily is demonstrably commilled, without realistic possibility of wlhdrawal, lo a formal detailed plan lo eilherlermbnale employment before the normal retirement dale. or lo provide lerminalion benefits 8s a result of an offer made lo eneourage voluntary redundancy. Termination benefits for voluntary redundan¢ies ale recognised as an expense If the charity has made an offer of voluntary rodundancy, il Is probable that the offer will be accepted, and the number ol aeptanCeS can be estimated rellably. 2.13 Lvgal 8tstus Sussex Community Development A8S¢xialion Ltd Is a company limited by guarantee and has no Share capllal, In the event of the charity being wound up, the liabllity in respect of th¢ guarantee is Ltd lo £1 per member of the charity. 2.14 Accumulated funds Reslricl8d Funds . these ar& funds donated for use In 4 particular area or for spècific purp08es. the us& of which is reslricled lo th81 area or purpose, Unr8$tricled funds- these are funds, which are avallable for use al the truslees, dlscrelion in furtherance of the objecllve8 01 the ch8rfty. Judgomgnts and kay Sources of Pstlmatlon uncgrtalnty In the application of the company's accounting policies. the direelors are required lo Make judgement8, e81imalos and assumptions about the carrylng amount ol assets and liabilities that are not readily apparent from other sources. The eslimales and associated assurnplions are based on hislorlcal experience and other factors that ar& considered lo be relevant. Actual results may differ from these eslimales. Thè e$timate8 and underlylng assumpbons are revlewed on an ongoing basi$. Revisions lo accounllng e81imales are recognised in the penod in whh the estimate is revlsed where the revision affects only that period, or in the periol ol the revision and future periods wherè the rovislon affe¢ts both cuirenl and future perlods, Judgements Thè lollowing ludgements (apart from Ihosg involvlng e81imalesl have had the most 3ignific9nl effect on mounts recognised in the financial slalements. Long leasehold valuatlon Thg valuation ol long leasehold property is based on a November 2015 ML Chartered Surveyor5 valuation report prepared In accordance with the Practice Slalements of the Royal Inglllulion of Chartered Surveyor8 IRICSI Apprabsal and Valu81ion Standards. on the basis ol a professional valuallon carried OLrt in August 2021 the directors are of the oplnlon that the valuats'on wilhln IhI5 report IS Still appioprlale al th¢ balance sheet dale. Key sources of estimatlon uncertainty The Trustees are of the opinion that there are no estimates and assumption8 whi¢h have a significant rlsk of causing a malelial aclluslmenl lo the carrying amount of assets and liabilities. 19
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 41al Donatlons and legacles Unre5trlcted fvnds Restrlctèd funds Total 2021 Total 2020 Donations and glfts 75,814 8,742 84.356 107,432 SCDA benefits greatly from the involvement and enlhuslastsc support of its many volunteers, details of whom are given in our annual report. In a¢¢ordance with FRS 102 and the Chanlies SORP IFRS 1021, the economic contribution of general volunteers is not recognised in the aunIs. 41bl Other Incom• Unfe8trlct8d funds Restrieted funds Total 2021 Totsl 2020 Surplus on dlsposal of property CJRS govefnmenl funding 19,792 1,699 97,982 97,982 97,982 97,982 21,491 In¢om• from charbtable actSvltle¥ Unre8trlcted funds RestrScted funds Totjl 2021 Total 2020 Grants receivable Contracted services Social enlerpri$o Room hire 2.017,508 2,017,508 1,586,430 133,911 29,704 2,444,508 1,179,898 324,163 62,353 1,407,608 312,833 29,704 1,760,045 2.017,508 3.767.663 4.010,922 Included within grants receivable ar¢ the following.. Alchemy Charitable Trust Aspirè Sussex Big Lottery Fund- Befriending Project inc Counselling 819 Lottery Fund- GSA Projecl Big Lottery Fund- Let's Ggl Working 2.7 Big Lotlery Fund- Slrenglh in Numb•ts BHJ Lottery Fund- Youth Bulldlng Pioject Big Lollery Fund- Awards for All Hailsham Allotment Brighton and Hove City Council Housing Office Charity Aid Foundation 800 57,323 S8,132 50.800 1,066.166 82.484 47,850 1,234,444 210,720 331,654 10.000 3,100 41,940 Balance carried forward 1,359,945 1,835,468 20
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 Balance brought fon¥ard 1.359,945 1,835.468 Childr8n Need Cook's Charily Ctroperative Foundalion Eastboume Borough Council- Safe From Harm East Sussex Community Vol- VRAC Emesl Kleinwort Charitable Trust ESCC Gatheld We61on Foundation Frtènds - C2C Rècycle Frfend$ of Newhaven Foodbank Groundwot*8 UK Teseo B8g8 01 Help Ha$llng8 Borough Council- Bexhlll Hub Haslings Borough Council Landaid Le6 0181rtct Council- Covid Shop Grants Lewes Dl8lri¢t CouncS1- Pockel Park Fundlng Lewe8 DiBtricl CouncAI- Foodbank funding Lgwes 018lricl Councll- Safe From Harm Lewes District Council- Somprfli funding Lewe8 Dlstricl CovrKII- Comected Youth LOSRAS Newhaven Town Council- Foodbank Newhaven Town Council- Youth fundlng N•whaven Town Council- Fish Fe81ival Newh8ven Town Council- Comrnunity Garden Newhaven Young Peoplè8 Fewm Optivo- Safe from Hami Peter Harrison Foundatlon Por¢hlight- A6piratlons Project Poslcode Lottery Lo¢al Trust Power To Change Rampion Off8hore Rolher District Coun¢ll Shaw Trust Lld Social Enterprlse Kent- LMTO Su¥sex Community Ftsundalion Sussèx Mark Benevolent Fund Su8sex Police- Rural DVA Sussox Police- Talking Polnl Proje The Pilgrims Trust The Trees Community Assctiation Tr8nsport Signs- Newh8ven Harbour Mural university of Brighton Waves Leisure 9,81fy 3,000 12,364 49,728 10.000 20.163 11,950 123,947 s,0) 5,909 30,000 31,939 9,754 5,489 1,990 3,980 11,687 25,679 66.000 39,B15 15,19S 11,1)00 3,750 10,000 10.000 io,oc 9,420 10,2SO 6.000 9,938 6,000 12.CM]O 2,500 10,000 10,000 9,000 136,167 11.460 25,000 500 J,000 123,673 7,1LMJ 13,743 49,737 18,054 32,276 9,884 10,QM)O 40,4S1 16,959 10,000 32,310 4,305 1,885 2,932 B8lan¢e carried ford 2,000,006 2,397,588 21
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 Balance brought forward 2,000,006 2.397,588 We81den District Council- Safe From Ham Weald&n Distrt Counal- Somprill Masonic ChAritable Foundats'on 29th May 1961 Tru51 Othgr grants 5,000 2,750 25,OC() 5,0 14,170 12,502 2,017,508 2,444.508 Totsl expendlture Slaff costs Dgpr•¢latlon Other Cogts Totsl 2021 Total 2020 Charltabl• actlvlti lo Acllvilies undertaken dlrectly Support and govemance 081s 1.679,220 24,297 1.719,753 3.423.270 3,308,190 278,053 32,244 310,297 285,881 Total Rosourc•8 Expended 1,957.273 24,297 1,751,997 3,733,567 3,593.871 Governancè costs include 8moun18 due lo Ihe charlly's oudilors of £10.36312020.. £9,000) for audll fe88 and £S8012020.' £400} for non-audil fees. Analysls of8UPPOrt and governance costs Tolal 2021 Total 2020 Staff costs Other administration Legal and prol8sslonal Fees Audit and accountancy 27B,053 17,038 4,28J 10,923 249,617 16,485 10,179 9,400 310.297 285,681 22
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 Fund movements.. Statsment of Flnanclal A¢tlvltlg8- Year to 31 March 2020 2020 Totsl funds Unrestiicted funds Reslricle funds Nol88 ome Donations and lègacies Income from investments Other income 107,268 176 21,491 128,935 107.432 176 21,491 129,099 Ineomlng r•8ourco5 from charltablo acllvltles: Developmonl of East Sussex 1,586,414 2,444,508 4,010,922 Totsl Incomo 1,895,349 2,444,762 4,140,021 endlture Charltable actlvltl•s: Oevelopmenl of East Su38ex 1,893,686 1,900,185 3,593,871 Total expèndlture 1,693,888 1,900,185 3,593,871 Nèt movemont In funds Fund balancès brought forwaid at 1 Aprll 2019 1.663 544,487 546,150 585,784 390,230 976,014 Fund balances earrled forward At 31 Mar¢h 2020 587,447 934,717 1,522.164 23
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 Analysls of employee numbgrs and costs, trustee remuneratlon and exnseS. and the ¢0st of key management personnel The charity's trustees were not paid nor did they re¢elve any other benefits from employrnenl with SCDA 12020.. £nill neither were they reimbursed expense5 during the year12020.' £nill. Except as disdosed In note 17 Related Parties, no Iruslee received payment for professional or olhgr seNices supplied lo the ch8rily {2020. £nill. The key management personnel ol the charity comprise the Chlef Executiv8 Offlcer, Finance Director and HR Director. The Iolal employee benefits ol the key management personnel ol the chaiity were £177.809 12020.. £174.0271. Numbor of employoe¥ The average monthly number of employees as full tlme equivalent8 during the year was.. 2021 Number 2020 Number Project workers Adrninislralion and support 86 68 72 71 The lull lime equivalent staff numbers ar8 reported 8bov&. The lolal number of full and p8rt-Ilme staff employed 8131 March 2021 w88 9312020.. 97}. Employment costs 2021 2020 W8ge8 and salaries Social securlly costs Other pension costs 1,776.992 131,$40 58.741 1,728,544 125,123 56,119 1,937,273 1,909,786 Employment costs indude redundaney ¢osls lotalling £6.74012020.' £3,868). Number of ernplovees whose emoluments for the year exceeded £60,000.. 2021 2020 £80,000 . £89,999 £90.000- £99,999 Contributions lotalling £2,78412020', £1 5.7691 were made durlng the year to a pension scheme on behalf of the above employee. 24
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 10 Tanglble fixed assets Land and bulldings Youth shelters & Green Gym Computer Equlpment, Trishaw & Bollers Solar pan&ls Totsl Cost Al 1 Apnl 2020 Additions 1,328,190 43.339 24.649 10,929 6,430 97,305 1.461.073 49.769 At 31 March 2021 1.371,629 24,649 17,369 97.305 1.510,842 Depreclatlon Al 1 April 2020 Charge for the year 40.412 15.336 18,767 540 6,922 3,556 53,515 4,865 119.618 24,297 55,748 19,307 10,478 58,380 143,913 N•t book volue At 31 Mar¢h 2021 1.315,781 6,342 6.881 38.925 1.366,929 Al 31 March 2020 1,287,778 5,882 4.007 43,790 1,341.457 The net book valuo of land Jnd bulldlngs comprlso: 2021 2020 Freeholds IHailsham PropertSe$ 50 years from 20161 Long leasèholds {over 50 years) Youth Bullding Ibr¢)ught into use in April 2020 69.570 740,400 505,811 71,150 747,320 469,308 1,315,781 1,287,778 On the basis of a market value professional valuation lin accordance wth the Roy81 Inslilulion of Chartered SuNeyors Valuation- Global Standards Ithe'Red Book'l c8rrled out in August 2020 by Hunt Commercial Property Ltd the Iruslees have concluded that the above carrying value of the long leasehdd land and buildings does not differ materially from its open market v81ue. 25
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 10 Tangible flxed assets. continued Comparable hlstorlcal cost for the land and buildlngs Included at valuatlon: 2021 2020 Cost Accumul8led depreciatlon 972,139 132,211 972,139 124,434 At 31 March 2021 839,928 847,705 All other langlble fixed assets are slated al hbslortcal c08t. 11 Dfbtofs 2021 2020 Trade debtors Prep8ym&nls and accruèd income 115,638 129.633 2,687 116.368 132,320 12 Cr•dltorn.' amounts falllng du• wlthln one year 2021 2020 Trade creditors T8xes and 80clal Security c0818 Other creditor8 Accru818 Derred income 226.445 93,506 34,384 38,669 58,802 242,679 89,822 37,528 9.015 41,064 450,805 420,108 Deferred income oulslanding al the balanco sheet date comprises of varlous Income streams where the Income recognllion crilerio outlined In the Slalemenl of Recommended Practice IFRS 102} havg not been met. 13 Penjlon and othgr post.retlr•ment beneflt commltmènts The charity make$ payments on behalf of the majority ol ils staff lo indiwdual defined contribution pension schemes. Amounts payable by the employer in the year were £58,74112020.. £56,119) and £11,95912020'. £10,766) was oulslanding al the year end. 26
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 14 Restrlctsd funds The income funds of the charity include reslricled funds comprising ihe following unexpended balances of donations and grants held on trust for sPeCle purposes.. Movem&nt In funds Balance at Incomlng Resources Balance at 1 Aprll resourcgs expended 31 March 2020 2021 Youth Shelters Vlclim Support Chlldren and Family Centre Cap1181 Advice Hub Somprfti Solar P8n&ls Community A¢tSon Employability Wellbelng Youth projects SCDA projects Youth Buildlng DICC Community Gardens Family Leamlng Healthy Lifestyles Soclal Enlerpri8e SCDA olh&r 5,883 540 33.060 6.920 255,630 4,682 4,865 79,900 1,343,140 81,167 79,570 6,835 6.343 2,649 217.710 166,315 10,318 38,925 35,709 224,630 102,067 309,878 15,000 43,790 21,417 330 58,483 1,343,040 63,107 90,906 230 1,940 27,191 S02,744 26,196 9,818 15,855 509,579 25,195 9,818 10,000 40,115 25.000 10,817 349 20,817 40,464 25,000 934,717 2,026,250 1,962,589 998.378 A portion ofthe remalnlng value of SCDA'S 125 year l¢asg on ils Children and Family Centre IDenlon Island Community Cenlrel is reported as a restricted fund. The Trustees recognise that their discretion over the use of this fund is reslrieled lo the purpose agreed with each lunder. In certain clrcum51ances, where eilhor the le85e 1$ sold orlhe use ol the building is changed, or in some cases both of these, the fundefs pem)ission 18 required if the Charity Is lo relain the funds. In some cases the reslriclion is ts'me limited. The Trustees arg committed lo running the Children and Family Centre for the benefit of Newhaven residents in the long term and therefore conslder the possikn'lily of either gelling the lease or slgnlficanlly changing ils use lo be remote. Other restricted fund8 are as described in the Tru$lees' Report. 27
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 15 Analysis of net a550ts betwaan funds unrestrict Restricted lunds fund$ Totsl 2021 Fund balances at 31 March 2021 ar• repre8enled by.. Tanglble fixed assets Current assets Creditors.. amounts falllng due within one year 602,207 588,889 764,722 233,656 1.366,929 822,545 1450,8051 1460,806 740,291 998,378 1,738,669 Unreslricled funds Reslrlcted funds Total 2020 Fund balances al 31 March 2020 are represented by.. Tangible flxed 8S8el$ Current assets Credllors,. amounts falling due within one yoar 557,575 449.980 783,882 150,835 1.341,457 600,815 1420,108) 1420,1081 587,447 934,717 1,522,184 16 Commltmentg und•r op•ratlng leas Al 31 March 2021 the Gompany hgd lolal commitmen15 under non-cancellable operating lea8e8 88 follows.. Land and bulkllngs 2021 2020 other 2021 2020 Due wilhln one year Due between two and five y8ars 35,281 25,865 10,080 11,350 10,080 21.430 35,281 25,665 21,430 31.510 In addition lo the above the company is committed to the payment of ground rent at a rale of £4,000 per ?nnum in respect of a 125 year lease on the Denton Island Gommunily Cenlie which commenced on 16 Novgmber 2003. L88se payments recognised as an expense in the year amounted to £99,53212020". £115.897}. 28
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 17 Related partle The following IransacJons with related parties had the potential lo inhibit SCDA from pursuing its aims independently. SCDA is a community organisation making such relationships common and the Trustees are satisfied that SCDA'S separate inlere$ls have been fully served In rtlab'on to these transactr'ons. SCDA contracted wllh Curved Thlnking, of which Mr John Bell Is a director, for monilonng and evaluation work al a lolal cost of £12,00012020.' £64,403). 29