2023-03-31-accounts - Sussex Community Development Association

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					Page
Trustees' report
Statement	oftrustees'	responsibilities
Independent	auditors'	report			10
Statement	offinancial	activities	(including	income 8 expenditure	14
report)
Balance sheet					15
Statement	ofcashflows
Notes to the accounts					17

			Unrestricted	Restricted	Total	Total
			funds	funds	2023	2022
		Notes	6	5	6	E
Income
Donations and legacies		4Ia)	174392	27,295	201,687	150,9B2
Income from investments			3,129		3,129	53
Other Income		4(b)				1,308
			177,521	27,295	204,816	152,323
Income from charitable	activities
Development ofEast Sussex		5	2,195,128	3,687,915	5,883,043	4,910,762
Total income			2,372,649	3,715,210	6,087,859	5,063,085
~Edt
Expenditure on charitable
activities
Development ofEast Sussex			2,155,735	3,373,738	5,529,473	4,773,B20
Total expenditure			2,155,735	3,373,738	5,529,473	4,773,620
Net income/(expenditure) movement in funds for	and net the year		216,914	341,472	558,386	289,465
Reconciliation offunds
Fund balances brought forward at 1 April 2022			794,395	1,233,739	2,028, 134	1,738,569
Fund balances carried forward at 31 March 2023		15	1,011,309	1,575,211	2,586,520	2,028,134

			2023		2022
		Notes	f		f
Fixed assets
Tangible assets		10		1,323,078		1,365,013
Current assets
Debtors		11	184,611		276,556
ShoA term deposits, cash at bank and in hand			1,802,032		1,083,621
			1,986,643		1,360,177
Creditors: amounts one year	falling due within	12	(723,201)		(697,056)
Net current assets				1,263,442		663,121
Total assets less current liabilities				2,586,520		2,028,134
The funds ofthe charity:
Restricted funds		14		1,575,211		1,233,739
Other charitable funds
Unrestricted income funds		15		1,011,309		794,395
Total charity funds				2,586,520		2,028,134

				2023		2022
		Notes
Cash flows from operating		activities:
Net income/(expenditure)	for the year			558,386		289,465
Adjustments for:
Depreciation charges				24,881		22,572
Write down of fixed assets				21,408
Dividends, interest and rents investments		from		(3,129)		(53)
(Increase)/decrease in debtors			11	91,944		(160,918)
Increase/(decrease) in creditors			12	26,145		246,251
Net cash provided by/(used		in)			719,635		397,317
operating activities
Cash flows from investing		activities:
Dividends, interest and rents investments		from		3,129		53
Purchase oftangible assets			10	(4,353)		(20,658)
Net cash provided by/(used		in)			(1,224)		(20,B03)
investing activities
Change in cash and cash in year	equivalents				718,411		376,714
Cash and cash equivalents beginning ofthe year		at the			1,083,621		706,907
Cash and cash equivalents ofthe year		at the end			1,802,032		1,083,621
Cash and cash equivalents above are represented			by:
Cash at bank and in hand					1,802,032		1,083,621

FO	R THE Y	EAR ENDE	EAR ENDE	EAR ENDE	D 3	1M	ARCH	2023
4(a)	Donations	and legacies
								Unrestricted			Restricted		Total	Total
									funds			funds	2023	2022
										f		6	6	5
	Donations	and gifts							174,392			27,295	201,687	150,962
	SCDA benefits greatly		from the involvement					and enthusiastic			support	of its many volunteers,		details of whom
	are given in our annual			report.		In accordance		with	FRS 102		and the Charities SORP (FRS102),the economic
	contribution	ofgeneral	volunteers				is not recognised		in the	accounts.
4(b)	Other income
								Unrestricted			Restricted		Total	Total
									funds			funds	2023	2022
													5
	CJRS government funding													1,308
														1,308
5	Income from charitable				activities
								Unrestricted			Restricted		Total	Total
									funds			funds	2023	2022
														f
	Grants receivable										3,587.915		3,687,915	2,981,833
	Contracted	services						1,804,137					1,804,137	1,535,398
	Social enterprise								354,385				354,385	359,053
	Room hire								36,605				36,606	34,480
								2,195,128			3,687,915		5,883,043	4,910,762
Included within grants receivable					are the		following:
	Age Concern												12,000
	Aspire Sussex												21,804	40,714
	Bernard Sunley Foundation													35,000
	Big Lottery	Fund —Awards			for All								9,999
	Big Lottery	Fund —Get Socially Active Project											120,626	99,634
	Big Lottery	Fund —Let's	Get Working				2.7						908,181	979,508
	Big Lottery	Fund —Strength			in Numbers									247,454
	Big Lottery	Fund —Youth		Building Project									87,225	39,787
	Brighton Housing Trust												50,000
	Brighton &	Hove Food Partnership											4,700
	Chalk Cliff	Trust											5,000
	Children in	Need											8,269
	Balance carried forward												1,227,804	1,442,097

Balance brought forward					1,227,804	1,442,097
Development Trusts Association					1,700	1,950
East Sussex Community Voice —VRAC					5,880	21,611
Ernest Kleinwort Charitable Trust						9,974
East Sussex County Council					1,869,087	996,335
Fitzjohns Foodbank					15,815
Friends of Newhaven Foodbank					28,000	9,582
Hastings Borough Council					14,477	33,320
Hubbub					6,000	3,000
Lewes District Council —Covid Shop Grants						5,334
Lewes District Council —Warm Spaces funding					5,000
Lewes District Council —Foodbank	funding				18,000
Lewes Distdct Council —Sompriti funding						7,500
Lewes District Council —Social Enterprise			Incubator			37,185
Masonic Charitable Fund					25,000	25,000
National Heritage Lottery Fund					18,225
Newhaven Town Council —Foodbank						6,500
Newhaven Town Council —Youth funding					7,083	2,050
Newhaven Town Council —Fish Festival					3,300
Newhaven Town Council —Christmas		event				3,740
Newhaven Town Council —Van						1,500
Newhaven Young People's Forum					15,996
NHS East Sussex Clinical Commissioning			Group		19,740
NHS Sussex Integrated Care Group					40,000
Peacehaven Town Council- Foodbank					300	1,759
Peter Harrison Foundation						9,000
Porchlight —Aspirations Project					165,189	142,222
Rother District Council					590
South Downs National Park Authority					13,442	20,302
Sport England					10,000
Sussex Community Foundation					4,000
Sussex Police —Rural Domestic Violence &Abuse and Bexhill Human				Library	30,300	23,058
Sustainable Food Places —Soil Association					20,000
This Girl Can Community Fund						9,950
The Homity Trust					1,000
The Pilgrims Trust					10,000
The Trees Community Association					79,758	67,647
Towner Gallery					3,000
University of Brighton					1,662	3,686
Veolia ESSouth Downs						69,146
Other grants					27,567	27,685
					3,687,915	2,981,833

Total expenditure
	Staff	Depreciation	Other	Total	Total
	costs		costs	2023	2022
	f	f	f	f	f
Charitable activities
Develo ment of East Sussex
Activities undertaken directly	2,017,500	24,881	3,172,327	5,214,708	4,473,592
Support and governance costs	272,309		42,456	314,765	300,028
Total Resources Expended	2,289,809	24,881	3,214,783	5,529,473	4,773,620

			Total	Total
			2023	2022
			f	f
Staff	costs		272,309	280,342
Other	administration		22,772	26,158
Legal	and professional	fees	4,475	3,841
Audit	and accountancy		15,209	9,689
			314,765	300,028

Fund movements	: Statement of Financial Act	ivities —Y	ear to 31March	2022
					2022
			Unrestricted	Restricted	Total
		Notes	funds	funds 5	fundsf
Income
Donations and legacies		4(a)	133,066	17,896	150,962
Income from investments			53		53
Other income		4(b)	1,308		1,308
			134,427	17,896	152,323
Incoming resources from charitable activities:
Development of East Sussex		5	1,928,929	2,981,833	4,910,762
Total Income			2,063,356	2,999,729	5,083,085
~ddd
Charitable activities:
Development ofEast Sussex		6	2,009,252	2,764,388	4,773,620
Total expenditure			2,009,252	2,764,368	4,773,620
Net movement in funds			54,104	235,361	289,465
Fund balances brought	forward at 1 April 2021		740,291	998,378	1,738,669
Fund balances carried	forward at 31 March 2022		794,395	1,233,739	2,028,134

		2023	2022
		Number	Number
		6
Project workers		55	72
Administration	and support	8	5
		63	77

Employment costs
	2023	2022
		F
Wages and salaries	2,072,719	2,034,284
Social security costs	160,377	156,877
Other pension costs	56,713	52,7BB
	2,289,809	2,243,907

			2023	2022
F70,000	-	579,999	1	1

				Land and buildings	Youth shelters & Green Gym	Youth shelters & Green Gym	Youth shelters & Green Gym	Computer Equipment, Trlshaw & Boilers	Solar panels	Total
								6
Cost
At 1 April 2022				1,382,902		24,649		26,642	97,305	1,531,498
Additions				4,353						4,353
At 31 March 2023				1,387,255		24,649		26,642	97,305	1,535,851
Depreciation
At 1 April 2022				71,176		19,847		12,216	63,245	166,484
Disposal/write	off			21,408						21,408
Charge for the	year			15,739			540	3,737	4,865	24,881
At 31 March 2023				108,323		20,387		15,953	68,110	212,773
Net book value
At 31 March 2023				1,278,932		4,262		10,689	29,195	1,323,078
At 31 March 2022				1,311,725		4,802		14,426	34,060	1,365,013
The net book	value	ofland and		buildings comprises:
									2023	2022
									6	F
Freeholds (Hailsham		Properties		50 years from	2016)				45,000	67,989
Long leaseholds (over 50years)									726,560	733,480
Youth Building	(brought		into use	in April 2020)					507,372	510,256
									1,278,932	1,311,725

		2023	2022
Cost		972,139	972,139
Accumulated	depreciation	147,765	139,988
At 31 March	2023	824,374	832,151
All other tangible fixed assets are stated at historical cost.

11	Debtors
				Total	Total
				2023	2022
					B
	Trade debtors			170,862	238,308
	Prepayments	and accrued income		13,749	38,250
				184,611	278,556
12	Creditors: amounts		falling due within one year
				Total	Total
				2023	2022
				6	5
	Trade creditors			279,066	245,437
	Taxes and social security costs			144,039	144,247
	Other creditors			33,078	34,860
	Accruals			29,339	26,792
	Deferred income			23'7,679	245,720
				723,201	697,058

						Movement	in	funds
			Balance at 1			Incoming		Resources	Balance at 31
				April 2022		resources		expended		March 2023
								f			f
Youth Shelters					4,803			540			4263
Victim Support					1,314	110		1,424
Children and Family Centre Capital					210,790			6,920			203,870
Advice Hub					148,448	1,176,722		945,100			380,070
Food Security					92,579	180,857		143,410			130,026
Sompriti					13,188	38,799		21,557			28,410
Community Action						8,300		8,300
Solar Panels					34,060			4,865			29,195
Employability					97,432	1,511,475		1,554,688			54,219
Wellbeing						45,880		32,838			13,042
Youth projects					12,850	243,581		106,218			150,213
SODA projects Youth Building					495,816	15,879		7,238			504,457
DICC Community	Gardens				21,939			8,388			13,550
Community Hubs					24,488	157,199		142,734			38,933
Family Learning					30,945	92,804		98,788			24,961
Healthy Lifestyles					7,942	243,617		251,559
Social Enterprise					37,185			37,185
SODA other						1,988		1,988
				1,233,739		3,715,210		3,373,738			1,575,211
A portion ofthe remaining value of		SODA's 125year lease on its Children and					Family Centre (Denton Island
Community Centre) is reported as		a restricted		fund. The Trustees recognise			that their discretion				over the
use ofthis fund is restricted to the		purpose agreed			with each	funder. In certain circumstances,				where either
the lease is sold orthe use ofthe building			is changed, or in some cases both of				these, the funder's			permission
is required ifthe Charity isto retain		the funds.		In some cases		the restriction is	time limited. The Trustees are
committed to running the Children		and Family		Centre for the		benefit ofNewhaven		residents in	the long term
and therefore consider the possibility of			either	selling the lease or significantly			changing its use		to be remote.