Charity Registration No. 1094905 Company Registration No. 03387617 (England and Wales) SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 ••••sussex • • • • Community • • • • Development O O O O Association
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD LEGAL AND ADMINISTRATIVE INFORMATION Trustees E Wagstaff (Chair) D Stewart Roberts (treasurer) H Macaulay A Shields I Sullivan J Comish S Williams Chief Executive Officer P Shimmin Charity number 1094905 Company number 03387617 Principal address and registered office Denton Island Community Centre Denton Island Newhaven East Sussex BN9 gBA Audito TC Group The Courtyard shOreh Road Upper Beeding Steyning West Sussex BN44 3TN Bankers HSBC 94 Temiinus Road Eastboume East Sussex BN213ND
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD CONTENTS Page Trustees. report Statement of trustees, responsibilities 10 Independent auditors, rewrt Stalement of finala1 activities (including income & eXndItUre report) 15 Balance sheel 16 Statement of cashflows 17 Notes to the accounts 18
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustee5 present their report and aco)unts for the year ended 31 March 2025, which are also prepared to meet the requireTnents for a directors. report and accounts for Companies Act purposes. The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounls and comply with the charity's Memorandum and Articles of Association. the Companies Act 2CMJ6 and Accounting and Reporting by Charities: Statement of Recommended Practice (Charthes SORP (FRS 102) effecttve 1 January 2019). 1. Structure, governance and management SCDA is an independent registered charity (1094905), company (0338761n limited by guarantee and a development trust delivering a range of projects to meet the needs of the community across Sussex. SCDA is a mernbership organisation of voluntsry and community groups- cutTently we have 70 member groups. The Board of up to 12 volunteer trustees is elected from individuals nominated by the member groups or co-opted for speafic skills lo oversee our activities. The Trustees have delegated the day-to-day management of the tharity to the Chief Executive offir. The work streams each have a Programme Manager who participate with Ihe Finance Diredor and HR D1Ctor in the Senior Management team. Projects also benefit from advisory 'Steertng Groups. made up of local partner organisations and users. The trustees, who are also the directors for the Purpose of MpanY law. and who seNed durtng the year were.. John Cornish (Chair until 27 July 2025 subsequent to year end. c{ylnulng as TNstee) Daniel Stewart Roberts (appointed 4 Dec 2024, Treasurer) Helen Macaulay ffreasurer unlil 4 Oec 2024, ntInuing as Trustee) Ruari Mccourt (resigned 30 May 2024) Daniel Osbom {resigned 4 Dec 2024) Andrew Shields loni Sullivan Edward Wagstaff (appointed Chair 27 July. subsequent to year end, Trustee throughout the year) Sean Williams None of the Irustees has any beneficial interest in the company. 2. Risk SCDA'S Board of Trustees regularly reviews different aspects of the potential risks to the charity and take steps to minimise the likelihocxl of risk factors actually occuning and to minimise their effects should any 0Ur. Risk is managed through a Risk Management Policy, which indudes the maintenance of a risk regis18r which identifies and rates SCDA-wide and project specific risks and appropriate mitigation Strategies. The risk register is reviewed and updated on a quartedy basis and presented to the Finan Sub Comfflittee and Board. The Gharity faces the follcwing types of risk..
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustee5 present their report and accounts for the year ended 31 March 2025, which are also prepared to meet the requirements for a directors, report and accounts for Companies Act PUTposes. The accounts have been prepared in accordance with the aco)unting polic4es set out in note 2 to the accounts and comply with the chanty's Memorandum and Artides of A0clatt.0. the Companies Act 2006 and Accounting and Rèporting by Charities: Statement of Recommended Practice (Charihes SORP (FRS 102) effective 1 January 2019). 1. Structure, governanGe and management SCDA is an independent registered charity (1094905). company (03387617) limited by guarantee and development trust delivering a range of projects to meet the needs of the communty across Sussex. SCDA is a membership organisation of voluntary and communty groups- currently V have 70 member groups. The Board of up to 12 volunteer trustees is elected from individuals nominated by the member groups or co-opted for specific skills io oversee our activiti'es. The Trustees have delegated Ihe day-to-day management of the tharity to the Chief Executive offir. The work streams each have a Programme Manager who participate with the FinanrE Dirertor and HR Director in the Senior Management team. Projects also benefit fr(xTr a(fvisory 'Steering Groups, made up of l¢)cal partner organisations and users. The trustees, who are also the directors for the purKK)se of o)mpany law. and who seNed during the year wer&.. John Comish (Chair until 27 JUSY 2025 subsequent to year end. continuing as Trustee) Daniel Stewart Roberts (appointed 4 Dec 2024, Treasurer) Helen Macaulay ffreasurer until 4 Dec 2024. continuing as Trustee) Ruari Mccourt (resigned 30 May 2024) Daniel Osbom (resigned 4 Dec 2024) Andrew Shields loni Sullivan Edward Wagstsff (appointed Chair 27 July, subsequent to year end, Trustee throughout the year) Sean Williams None of the trustees has any beneficial interest in the company. 2. Risk SCDA'S Board of Trustees regularfy reviews different aspects of the potential risks to the charity and take steps to minimise the likelihood of rtsk factors actually occurring and to minimise their effects should any occur. Risk is managed through a Risk Management Policy.. which indudes the maintenance of a risk register which identifies and rates SCDA-wide and project specific risks and appropriate mitigation strategies. The risk register is reviewed and updated on a quartedy basis and presented to the Finan Sub Committee and Board. The tharity faces the following types of risk:
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 2.2.4 Dats protection SCDA policy and procedures address Complian with data proteGtion requirements, including training for stsff and regular staff briefings. All staff have been trained in Ihe requirements of the General Data Protection Regulation (GDPR). 2.3 Human resource mana ment SCDA employs across a wide skill base and experien fluctuatrons in recnjiting appropriately eXperiend and qualified staff and volunteers across that skills range To mitigate this. SCDA employs a MCIPD qualified HR Director with 28 years. experience. supported by qualified and expernd HR professionals and drawing on the HR expertise within the Board as requid. SCDA is a signrficaFrt employerwith a number of part lime and sessional slaff. as well as significant numbers of volunteers. There is an annual review of policies and prOdureS contained in the staff handbook and UFdates are approved by the Board. ne managers exeruse a standard prO$S of staff and volunteer supervision and appraisal, which additionally identifies training needs for personal developrnent and for compliance. SCDA compliance and development training is coordinated by the HR Director. The HR & Govemance sub committee meets regulaty reporting to the full Board. working to the iealisation of Ihe SCDA People Plan. All staff are given induction and access to training. Succession planning is in pla for all senior posts, particularly with the development of a robust Management team. A rolling programme of review of all job descriptions ensures they accurately reflectjob roles, with benchmarkirvJ of salaries and systematiciob evaluations. All posts are appointed within Ihe SCDA established pay banding system. The risks attaGhed to inability to recruit sutlably skilled, qualified and eXperiered staff specialist roles are mitigated by these measures. 2.4 Im 2.4.1 Quality assurance SCDA oblains appropriate exEemal quality assuran for prcfject areas. SCDA achieved IAG Matrix re-accreditation for all seN1$ in March 2025. The nursery and crèche provision are registered with and inspected by Ofsted with Good judgefflent in January 2025. Counselling ServIS are registered to BACP standards. The Continuous Quality Improvement staff group coordinates qualty assurance including acltons to assess the impact of seNices and achievement of key performance indicators *3reed by the Board annually against the new 3-year visTron 202& 2028. 2.4.2 Impact assessment The SCDA Board reiVeS regular portS on the impact of service delivery acr055 all programme areas. SCDA works wilh a number of academic institutions and evaluab.on partners on research to assess and validate the impact of services. 2.S Re utation 2.5.1 Community relations SCDA wotks wthin local communities across the L))urty, across communibes of interest and with VCSE partners. Each project area has a system for gathering user feedback and feeding that into project planning and delivery. 2.5.2 Partnership working SCDA delivers a number of projects in partnership wth other charitable. statutory and commercial organisations. Before parlnering with any organisation SCDA ensures that the partner share5 SCDA'S commilment to quality and impact. An annual community impact SUP4ey reviews partner and community petceptions.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 2.1 Financial sustainabil- SCDA receives funding frorn a variety of dwfferent sources. The grants and contracts are for varying periods and amounts and, like any charity, it requires constant work to maintain the required jigsaw ofincome to pursue SCDA'S charitable aims SCDA works to mFtigate the risks of short-term funding through social enterprise. the development of an income-generating asset base, the development of best practice models of service delNery. contracting, continuous cycle of fijndraising and by avoidance of OVerdependen on any single funder. SCDA are aware of the need for ntingencY planning to ensure resilience in a period of economic constraint, the ending of longer-term funding streams, changes in the fijnding lands(zpe. tErformance under payment by results contracts and the impacts of inflation. Having no expecLition of statutory core funding has minimised the vulnerability of SCDA to statutory grant funding culs. The Board, Finance. Audit and Risk Sub Committee, the Senior Management Team and Programme Management all address financial sustainabilTty on a regular basis. 2.2 Com 2.2.1 Finance systems SCDA has a very flat management stnKture a small finan team, led by a Finance Direclor. SCDA works to mitigate risks through the operation of effective ffinan and reporting systems to the Board., Finance, Audit and Risk Subcommittee. the Senior Management Team and Programme Managers., annual budgets in each project area and the involvement of Programme Managers in budgetary control. The basis of reporting is a rolling full year forecast Ihat is updated on a regular basis with analysis of varian5 from the annual Board approved budget. Contract outputs, impact and oulo)mes and the performance of Payment by Results contracts are monitored closely to meet contract requirements. 2.2.2 Health and Safety SCDA is responsible for the operation of a broad range of projects operating across East Sussex. which require Vigilan to meet the needs of paid staff, volunteers and the predominanuy vulnerable client group. A comprehensive overarching summary risk asse5srnent across all activities is carried out annually with half yearfy reviews. The Health and Safety risks of each project area are reviewed on a quarterty basis, with additional risk assessments for all new activities. premises and w(Mslations. Each project area has a Health and Safety representative, who is trained, conducts risk assessments and attends quarterly Health and Safety meetings. SCDA operates clear lone working policies, parbculady important for outreach Servi delivery. There is a rolling programme of compliance training for all staff and volunteers, which IJudeS First and Safe Lifting & Handling. All project areas work to methods and pro(dures induding dealing with Ctil21 inadents with appropriate procedures for each professional area. 2.2.3 Child protection and adult safeguarding DBS checks are carried oul for all staff, volunteers and trustees where the role requires, with enhanced check5 for relevant stsff and any volunteers undertaking regulated activÈties. All checks a kept on file. DBS checks are renewed every 3 years. All staff and volunteers are trained in safeguarding. child protection and working with vulnerable adults and in SCDA policies and prcKedures. Policies and procedures are regularly reviewed to ensure statutory compliance and best practi incfuding Serious Incident reporting. The nominated trained and eXperiend safeguarding lead from the managemenl team convenes regular meetings to review practice with relevant service area leads. They liaise with the Board nominated safeguarding lead.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 2.6G vemance 2.6.1 Board SCDA'5 Board has identified the skills required for Board effectiveness and has been pro-actively recruiting new Board membership to meet relevanl skills. Clear recruitment prOdureS for new Board member5, a cr)mprehensive induction process, identification of skills gaps and the assMent and implementation of training for Board members have developed the Board skill base. Board members agree to a Code of Conduct to address potential conflicts of interest and loyaliies and maintain annual dedarations of interest and dedarations of interest at each Board meeting. l&sues of governance are addressed through the HR and G0veMan Subcommittee and an annual review of Board effectiveness and audit of skills within the Charity Govemance Code. Board meetings are held at least four ts.mes a year with reports generated through 3 Subcommittees meeting additionally.. Finan, Audit and Risk., HR and Governan, Impact and Project Development. The Chair and Chief Executive attend all 3 Subcommittees to ensure integration. 2.6.2 Strdtegy The overall direction of SCDA'S activthes is set and managed through a 3-year strategic planning cycle. We are in the final year of strategy cyde for 2022-2(r25. The Board reviews progress in delNering the Vision through quarterly KPI reports and annual review. 2.7 Business contlnui 2.7.1 Premises SCDA operates from over 10 sites and delivers services in a range of outreach locations across East Sussex. SCDA mitigates risk through the operation of a business continuity policy. 2.7.2 IT SCDA has robust policies to maximise data secunty and minimise the risk of unauthonsed access to or loss of data stored electronicalty. All data is stored ntrallY in encrypted form on duplicated ser4ers and is backed up daily. Management of the tharws IT systems is outsourced to a reputable managed IT support provider. 3. Objectives and activities The Charity'5 objects are lo prcynote forthe public benefft regeneration in an area ofswal and ewnomic deprivation partiGularty in Sussex, by al the relief of povety.. bl the relief of unemployment., cl the advanrneDt of education. training or retraining, and the prDvision of work experience and the provision of work experien(x particularty among unemploye(I people and those who by reason of their financial, cultural social and health poverty ¥re suffering from finan(ial har(Iship or who are otherwise in charitable need", dl the provision of finan&al assistan. lechnical aSStan, business advicE or consultancy in order to provide or promote training and employment opportunibes for unemployed people and th(e suffeting frorn financial hardship., el the creation of training and employment OPPDrtunits"es by the provision of workspace, buildings andlor land for use on favourable tems., Q the maintenance. irnprDvement or prD¥ision of public amenitss" gl the preservation of buildings or sites of historic or architectural importance," h) the provision and development of recreational facilities for the public at large or those who by reason of their youth: age. Infirmity or disablement poverty or social and economic circUmstans, have need of such faolities," il the protection or conseNah"on of the environment.. i) the provision of public health faolits'es and childcare- and kl the promotion of public safety and the preventio of crime.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 4. SCDA'S aim5 in 2024125 2024125 was the final year of the 3-year Vision & Strategy 2022-2025. Making a difference in our community by improving economic stability and opportunty. health and wellbeing and addressing loneliness and social isolation and soaal cohesion. SCDA services are underpinned by agreed values.. Driven by need - User and local communty involvement to identify gaps in servIs. development of projects to meet communty needs and meeting the needs ofthe mosl vulnerable in the communty", Person centred - holistically meeting needs with integrated services; Inclusive working to ensure our sefwces, opportunrties and communty spaces are accessible and welcoming to all and allow everyone to participate and contribute Quality continuous qualrty improvement.. evidencing indivKlual aNJ tjynmunity impact,. conkn"nuing innovation., and development of effective delivery models., Bullding stronger, healthier and more inclusive communities developing community assets including volunteers; developing individual and communrty teaming and skills lo meet current and fvture needs and support current and fvture change with resilience; and sustainable community-based initiatives induding social enterprise", Working in partnership - supkN)rt effective partnerships beiween the voluntary. statutory and private sectors to address Klenlified community needs. SCDA works through 12 key services delivering.. Thriving People, Thriving Communilies and Shared Prosperity. 5. Achievernents and performance Thrivin le- Healthy Lifestyles SCDA coordinates the delivery of assel-based community development to address health inequalities across East Sussex. Developing activities to address the wider determinants of health and wellbeing: induding SUPKM)rting access to green and blue open spaces by all and encouraging comTnunity gardens. Research wrth academic partners into the health and wellbeing impacts of access to open spaces. Wellbeing Building access to counselling through Sussex community Counselling. Supporting people affected by suicide. Supporting the mental wellbeing of young people Lonellness and Social Isolalion Supporting individual a1 MmunrtY wellbeing by promoting community connections. Delivering beth"ending adivities and promoting volunt88ring and community messengers. Young people Worf( with Young People aged 8 to 18, delivering informab.on and advice through Drop In and a range of youlh activities across the Havens and Lewes. Facilitats"ng an active Young pecple's voice through the young People's Fotum.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Thrivin mmunities: Family Inclusion Enabling parenls and carers to aCS high quality famity leaming and wtder support adivities wrth children. Activety ellgaging with pantS through a vibrant Families Forum. Comfflunity Inclusion Building community engagement and links, supporting access to servi$ by local people from diverse ethnic backgrounds and supporting people who are victims of crime. Community Hubs Promoting communtty acti1 and assets through local projects and volunteering and developing community hubs as community resources. Environment and Climate Change Strengthening community rellen to dimate change and animaling activ"eS to instigate changes including aclive travel and community gardens. Shared Pros eri Food Sècurlty Coordinating the emergency food response s$ the Havens and supporting the development of the Lewes District Food Partnership. Employability Delivering high quality information. advi and guidance to IiThl people facang MUltie barriers to employment. We support local businesses to recruit localty. We maintain best practice to the IAGIMatrix quality standard. Oulreach work across Lewes District, Wealden, Eastboume. Hastings and Rother demonstrating the effecb"veness of delivery to meet the needs of [Ople vulnerable in the labour market and access to work, learning and volunteering opportunities. Employment Navigators are supporting people to address the positive contribution of being in work to individual health and well-being. Community Advice Servitss to ensure local and timely access to quality assured, free, confidential, impartial infomiation and specialist advice across East Sussex: particularly addressing access to welfare benefits and debt specialist advice, the irnpacEs of inflation and the cost of living and supporting access to advi through Advi Navigators. Supporting access to advice lo address the wider determinants of health and wellbeing. Social Enterprise Identifying and realising opwrtunits.es to develop social enterprise to meet community needs. In setting our objectives and planning our ath'vtties, SCDA trustees have gNen careful Csideration to the Chanty Commission general guidance on public beneffit. Further details of all SCDA projects and services are contained vlithin the SCDA Annual Repjrt 202412025.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 6. Financial Review 2024125 As always, SCDA'S trustees, on behalf of the people who ac5 SCDA services, are most gratefijl to the funders and cotrtract clients who have supported SCDA'S work during this last and previous years. Income Total income for the year was £4.863,006, a decrEa5e of £4% on the previous year. Unreslrictsd income from Charitable activities increased by 5% to £2,443,958, while Restrtcted income decreased by 13% to £2,245,917. Donation income. the majofty ofwhich ts unStrIcted, increased by 9%. However, at £142k, donation income still represents only 3¥0 of the total income. Expenditure Total Expendilure decreased by 6% to £4,861,042 representing 1(Kl¥o of totsl Incoff {2023124. 102Vo). Reserves Restricted funds can only be spent in accordance with mutual agreements with funders. However, trustees can use the Charity's 'free reserves, as they see fit: as l¢)ng as this is in ftjrtherance of the charity's objects as registered with the Charity Commission. As a charÉty whose operations are focused on the more deprived parts of East Sussex, SCDA has lfftle call on individual donations of cash, although a significant amount of support is given in the form of people's generou5 contribution as volunteer5. As a result, the Trustees esperially value the potential of free serveS to iniliate or give on-going support to SCDA services in respor)se to need. even when available funding is insufficient_ At 31 March 2025, SCDA'S total reserves were £2,310,313. a decrease of7/0 on the previous year end This total indudes unrestricted reseNes of £1,407.779, which is a 21 % increase on the prior year. SCDA'S free reserves are calculated as follows.. 202S £1,407.779 (£607,495) 2024 £1,161,945 (£529,462) Total unrestricted funds Of which". Unreslticted operational fixed assets Free reserves £800,284 £632,483 The Trustees have recenly reviewed the ReseNes Policy and have set a target of £650k which reflects the income risk inherent in the next 2 years funding and expenditure risks such as redundancy, allowing for 'bridging' gaps beeen conlracts and grants and investment in fundraising. This targel represents just over 3 months unrastricted expenditure cover. The charity is operating at 123U/o of the target as al 31 March 2025 and monitors progress against the target on a quarterly basis.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Revaluatlon of the Youth Centre In line with our policy to revalue our properties every five years, we comffissioned an independent valuation of our Youth Centre, which opened in 2021 and was originally included In our accounts al cost. The ntre wa5 purpose-built to a high speafication using Lottery funding. with an arclmtectural design which was award-winning, lo create a welcoming, inspiring space for young people in the area. The recent valuation, whith Is based on the building's potential commercial rental value, came in lower than the original cost. This reflects the building's location and limited commercial use, rather than its condition or importance to our work. This accounling adjustmenl does nol refiect a drop in the impact of the centre lo the community-it continues to be a key part of our mission and is delivering significant benefit to Ioc21 young people. 7. Strategic Direction 2025-2028 The overall direction of SCDA'S activwties is guideil by a 3-year strategic planning cycle. The year 2024125 marked the final year of the current strategy 2022-2025. A review of SCDA'S areas of focus and KPIS for 2024125 confirmed the organisation's responsiveness to community needs and its effective delivery against funding agreements and established performance indicators. Further details of delNery target5, achievernents, and impact be found in our Annual Report 2024125. During 2024125, SCDA worked to develop a nV Visron 202S-2028. This Strategic framework aims to make a positrve contribution to the quality of life of I1 people. strengihen community assets, and sustain and develop seNices that build healthy, resilient. and sustainable communities_ The new strategy will be delivered through three key themes.. Health & Wellbeing Vibrant Communtlies Money, Housing & Jobs The Board aims to develop the distinctive contribution of SCDA by developing emphasis on comrnunity needs; building integrated working internally to address multiple issues- community links and user involvement.. ensuring ServIS are inclusive., the quality of prowsion.. effective partnership working extemally. The Board also assesses the impact and the differen SCOA services are making through the co-production of impact rneasures, individual action plans. communty impa¢A, independent evaluations and economic evaluation. SCDA is a development trust. a community4ed and communfy-owned organisalion, whtch works as a 'coTnrnunity anchorf- delivering ServIS and facilities, finding solutions lo lo(31 problems and helping other organisations and initiatives sued. SCDA is independent but works with the public sector. private businesses and other community groups. SCDA aims to use Se-help, trading for social purpose and development of individual and community assets to bring long-tenn soual, economic and environmental benefits to the community.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 8, Disclosure of inforniation to auditors Each of the Irustees has confirmed that there is no information ot which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further (nfined that they have taken appropriate steps to identty such relevant information and to esiablish that thè auditors are aware of such irrformation. 9. Audltors A resolution will be pul to the Annual General meding to appoint auditors for the year ending 31 st March 2026. Signed on behalf of the Board of Trustees by: Edward Wagstaff Trustee (Chair) 8 November 2025 Dantel Stewart Roberts Tntstee (Treasurer) November 2025
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD STATEMENT OF TRUSTEES. RESPONSIBILrriES The trustees, who are also the directors for the purposes of cJJmpany 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 Accounb'ng Practice), induding Finanoal Reporting Standard 102 'The Financial Reporting Standard in the UK and the Republic of Ireland.. Company law requires the trustees to prepare financial stalements for each finanaal year, which give a true and fair view of the affairs of the charitable company and of the incoming resources and application of resources, induding the income and expenditure, of the charitable 1MpanY for that year. In preparing these finanual statements. th8 trustees are required to.. select suitable accounting policies and apply them consistently; - observe the methods and prinpIeS of the Charities. SORP.. - rnake judgements and estimates thal are reasonable and prudent. and prepare the financial stslements on the going concem basis unless rt is inappropn8te lo presume that the charitable company will continue in operab"on. The trustees are responsible for keeping adequate accounting records that disclose wrth reasonable accuracy at any tirne the financial posilion of the charitable company and enable Ihem to ensure that the financial statements mmply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. io
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD We have audited the financial statements of Sussex Community Developrnent Associalion Lld ('the charilable company,) for the year ended 31 March 2025 which comprise the Stalement of Financial Activilies. the Balance Sheet. the Cashllow Statement and notes to Ihe financial statements induding a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom AcUnting Standards, induding Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements-. give a twe and fair view of Ihe state of the charitable company's affairs as at 31 March 2025 and of its incoming resour$ and application of resources for the year then ended., have been property prepared in accordance with United Kingdom Generally Accepted Accounting Praclice,. and have been prepad in accordance the requirements of the Companies Act 2CrfX. Basis for opinion We conducted our aLtrdil in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of Ihe financial statements section of our report. We are independerrt of the charilabSe company in accordance with the ethi1 requirements that are relevant to our audit of the finanaal statements in the UK, including the FRC'S Ethical Sl8ndard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit eviden we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concem We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to report to you whe". the trustees, use of the going corKem basis of accounting in the preparation of the financia staterT)erTts is not appropriate.. or the trustees have not disclosed in Ihe financial statements any identified material unrtaintieS that may cast significant doubt about the tharitable company's abilty to continue lo adopt the going oncern basis of accounting for a period of at least Iwelve months from the date when the financial statements are authorised for issue. Other Inforniation The other infomiation compnse5 Ihe tru51ees' report, which indude5 the directors, report: otherthan the financial statements and our audilors report thereon. The trustees a responsible for the other infomalion. Our opinion on the financial stalement5 does nol cover the other information and. except to the extent otherwise explicttty stated in our report, we do not express any fomi of assurance condusion thereon. In Gonnection with our audit of the financial statements. our responsibility is lo read the other information and, in doing so, consider whether the olher information is fTFaterially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are reqUId to detemiine whether there is a material misstatement in the financial statements or a material misstatement of the other infomiation. If, based on the work we have performed, bve conclude that there is a fnaterial misstatement of this other infomiation, we are required to report that fact. We have nothing to report in this regard. li
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD INDEPENDENT AUDITORS. REPORT (CONTINUED) TO THE MEMBERS OF SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD Opinlon on other matter& prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit, the infomiation given in the truslees. report. whith indudes the directors, report prepared fcr the purposes of company law, for the financial year for whith the financial statements are prepared is consistent with the finanaal statements" and the d1CtOrS. report induded within the Irustees, pOrt has been wepared in accordance with applicable legal requirements. Matier5 on which we are reqUId to report by excepti( In the light of our knowled9e and understanding of the charitable company and its environment obtained during the audit, we have not identified material misstatements in the direclors, included wÈihin the tTUStee5' rep)rt. We have nothing to report in respect of the following matters in relation to which the Companies Act 20Q requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us. or the ffinancial statements are not in agreem1 with the accounting re(x)rds and retums" or certain disdosures of trustees. reTnuneration SFecified by law are not made., or we have not reVed all the infomiation and explanations we require for our audit. Responsibilities of the trustees As explained more fully in the trustees, responsibilities statement. the trustees (who are also the director5 of the charitable company for the purposes of company Iww) are responsible for the preparation of the financial ststements and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparab'on of financial ststements that are free from material missL*ement, whether due to fraud or error. In preparing the finanaal statements. the trustees are responsible for assessing the charitable company's ability to continue as a going concem, disdosing, as applicable, matters lated to going conrn and using the going concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic altemative bul to do so. AudltoVs responsibillties for the audit of the financial staternents Our objectives are to obtain reasonable assurance about whether the finarKial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that indudes our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordan with ISAS (UK) will always detect a material misstatement when it exists. Misststements can arise from fraud or error and are considered material rf. indr¥idually or in the aggregate, they could reasonably be expected to influence the ecJ)nomic deGisions of users tsken based on these financial statements. A rther description of our responsibiliknes for the audit of the fiarla1 statements is located on the Financial Reporting Counal's website at.. www.frc.0rg.uklaudiiorsSponSlblliIle$. This description fomis part of our auditorfs report. 12
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD INDEPENDENT AUDITORS. REPORT (CONTINUED) TO THE MEMBERS OF SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD Extent to which the audit was considered capable of detecting irregularities. including fraud The objectives of our audit. in respect to fraud. are.. to identify and assess the risks crf material misstatement of the financial statements due to fraud.. to obtain sufficient appropriate audit eviden regarding the assessed risks of material misstatement due lo fraud, through designing and implementing approptiate spOnses", and to respond appropriately to fraud or suspeded fraud idenlrfied during the audit. However. the primary responsibility for the prevention and detection of fraud sIS with both those charged with govemance of the entity and its management. Our approath was as follows". We identified areas of lay and wulations that could reasonably be experted to have a material effect on Ihe financial statemenls from our general sedor experience. and through discussion with the trustees and other management (as required by auditing standards), and discussed wlh the tnjstees and other management the poliaes and procedures regarding Complian with laws and regulations (see below),. We identified the followng areas as those most likely to have such an effect.. health and safety", General Data Protection Regulab'on {GDPR),' fraud.. brtbery and corruption. and ewloyment:. law. Auditing standards limit the required audit procedures to identify non-complian with these laws and regulations to enquiry of the truslees and other management and inspection of regulatory and legal correspondence, if any. The identified adual or suspected non-compliance was not sufficienuy SignifinI to our audit to result in our response being identified as a key audit matter. We considered the legal and regulalory framewofks directly applicable to the financial slatements reporting framework (FRS 102 and the and Charities Act 2011) and Ihe relevant tax complian regulations in the UK., We considered Ihe nature of the charlty's operations, the control environrnent and financial performan. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit" We considered the pr(edureS and controls Ihat the thanty has established to address risks identified, or thal otherwise prevent, deter and detect fraud,. and how senior management monitors those pr(Kedures and cntrOlS. Based on this understaThJing we designed our audit procedures to identify non-compliance with such laws and regulations. Wlhere the risk was considered to be higher. we perfomied audit procedures to address each identified fraud risk. These procedures included.. testing manual joumals., reviewing Ihe financial statement disdosures and tesling to SUPPQrting documentation: perfomiing analytical procedures", and enquiring of rnanagement, and were designed to provide reasonable assurance that the finanaal statements were free from fraud or error. Owing to the inherent limitations of an audrt, there is an unavoidable risk that we may not have detected som6 malerial misstatements In the financial statements. even though we have property planned and performed our audit in accordance with auditing standards. For example: the further removed non-complian with laws and regulations {irregularities} is from the events and transactions refiected in the financial stalemerrts. the less likely the inherently limited procedures required by auditing standards would identify it_ The risk is also greater regarding irregularities occuNing due to fraud rather than emr. as fraud involves Intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing non-complian and cannot be expected to detect non-complian with all laws and regUlat3r 13
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD INDEPENDENT AUDITORS. REPORT (CONTINUED) TO THE MEMBERS OF SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD Use of our Report This report is made solely to the charitable company's members, as a LK)dy, in acr))rdance with Chapter 3 of Part 16 of the Companies Act 21JJ6. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are qUIred to state to them in an auditorfs report and for no other PUFpNJse, To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company's members as a body, f¢x our audit work, for Ihis report, or for the opinions we have formed. Mark Cummins FCCA (Senior Statutory Auditor) for and on behalf of TC Group Slatutory Auditor Office.. Steyning. West Sussex to NkthfftJ4of Edls 14
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds Restricted funds Totsl 2025 Total 2024 Notes Income Donations and legactes Income from investments 136.239 30.990 5,902 142.141 30.990 13Q,716 17,998 167,229 5,902 173.131 148,714 Income from charliable activities Developrnent of East Sussex 2,443,958 2,245.917 4.689,875 4,903,966 Totsl income 2,611,187 2.251,819 4.863.006 5.052.680 nditure Expenditure on charitable activlties Development of East Sussex 1444.029 2,417,013 4,861,042 5,145,235 Total expenditure 2.444.029 2,417,013 4,861,042 5,145,235 Net incomel{expenditure) before transfers 167,158 1165.194) 1.964 (92.555) Gainsl(losse8) on revaluation of fixed assets 10 78,676 1264,292) (185,616) (92,555) Net incomel{expendlture) and net movement In funds for the year 245,834 (429.486) 1183,652) (92,555) Reconciliatlon of funds Fund balances brought forward at 1 April 2024 1,161.945 1.332,020 2,493,965 2,586,520 Fund balances carried forward at 31 March 2025 15 1.407.779 902.534 2,310.313 2,493,965 The statement of finanaal activities also complies with the requirements for an income and expenditure account under the Companies Act 2cl. All activities of the charity are classed as continuing. There are no recx)gnised gains or losses other than those reported on the Statement of Finanual Actwsiies. 15
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD BALANCE SHEET AS A T31 MARCH 2025 2026 2024 Notes Fixed assets Tangible assets 10 1,042,680 1,251,684 Current assets Debtors Short temi deposits, cash at bank and in hand 11 212,794 225,112 1.448,395 1,471,980 1,661,189 1.697,092 Creditors: amounts falllng duè within one year 12 {393.656) (454,8111 Net current a55ets 1,267,633 1,242.281 Total assets les5 curreiit liabilities 2,310,313 2.493.965 Th8 funds of the charlty: Restricted funds 14 902,534 1,332,020 Other charitable funds Unrestricted income funds 15 1.407,779 1,161.945 Total charity funds 2.310.313 2,493,965 The financial statements have been prepared in acCorrjan with the special provisions of Part 15 of the Companies Act 2006 latsng lo small )mpanIeS and constitute the annual accounts required by the Companies Hou% 2006 and are for Thr¢ulation to members of the Company. The notes on pages 16 to 29 fomi part of these accounts Thé financial statements weffj approved by the Board on 8tn November 2025 and signed on its behalf by QknJoA LJIfvtr Edward Wagstsff Trustee (Chair) Daniel Stewart Roberts Trust•e ITreasurer) Company Registration No. 03387617 16
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operntlng a¢vItIes. Net incomel{expenditurel for the year Adjustments for: Depreciation charges Revaluation offixed assets Dividends, InteSt and rents from investments (Increaseydecrease in debto Increase1{deC88e) in creditors (183.652) 192 5551 23.388 186,616 23.300 3,094 (30.990) {17,9981 11 12.318 161,255) {40,5011 {268,3901 12 Net ca¥h provided byl(used inl operating activities 154.675) (393,0501 Cash flows from investing a¢livilies= Dividends. interest and rents from investments Sale rjf tsngible assets 30,990 17,998 10 45,000 Not cash provlded byl(used In) IVestIng activities 30,990 62,998 Change in cash and cash equivalents in year (23,585) {330,052} Cash and cash equivalents atthe beginning of the year 1A71.980 1.802.032 Cash and cash equivalents at the end of the year 1.448.395 1,471,980 Cash and cash equivalents above are represented by: Cash at bank and In hand 1,448,395 1,471,980 17
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Statutory Inforniation The charity is a charitable company, limited by guarantee. registered in England and Wales. The registered office, cornpany number and charity number are delailed on the Legal and Administrative Information page. Accounting policies Basis of preparation The financial statements have been prepared in accordan with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance wtt Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - {Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Sussex Community Development Assocaation Ltd fscDA-) meets the definition of a public beneffl entity under FRS102. Assets and liabilities are initialty recognised at historical cost or transaction value unless otheise stated in the relevant accounting policy notels). After reviewing the chari5 forecasts and projections. the trustees have a reasonable expectation thal the charity has adequate SoUr8 to continue in operational &xistence for the foreseeable futLJre. The charity therefore ntInueS to adopt the going conrn basis in preparing its finanaal statements The financial statements are prepad in Pounds Sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound. Income Income is recrynised when the charity has entillement to the funds, any perfomance conditions attached to the ilem(s) of incom6 have been met, it is probable that the income will be received and the amount can be measured reliably. Funds reIVed that do not meet these uiteria are recorded as deferred income at the year end. Income from govemment ar other grarrts, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entrtlement to the funds, any perfomance conditions attached to the grants have been met. it is probable that the income will be recer¥ed and the amount can be measured reliably and is not deferred. Other inGome, including investment income, rental income, café iome and nursery fee income is recorded on an accruals basis. Expenditure Expenditure 15 induded on an accruals basis wth the irrecoverable elemenl of Value Added Tax included within the item of expense to which it relates. Costs relating specifically to a particular activty are allocated directly. others are apportioned on a basis deemed apOlate by the Trustees upon consideration of the use of the resource. G0Veman costs comprise those costs assoaated with meeting the constitutional and statutory requirements of the charity and indude audit fees and costs linked to the strategic management of the charty.
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Tangible fixed assets and depreciation Tangible fixed assets olher than freehold land and leasehold property are stated at cost less depreciation_ Depreciation is provided at rates calculated to wrile off the cost less estimated residual value of each asset over ils expected useful life, as follows.. Leasehold proFerty 125 years straight line over the tenn of the lease Solar panels 20 years straight line Youth shelters, Newhaven 25 years straight line Green gym, Hailsham 5 years straight line Denton Island Youth Centre 75 years from 2022 Fixtures. fittings & equipment Beiween 200k and 100/0 straight line Long leasehold property is held at fair value, which is based on fomial independent valuations. Details of Ihe most recent valuation can be found in the notes to these accounts. The directors review the valuation for impaimient annually. Debtor3 Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amovnt prepaid. 2.6 Cash at bank and in hand Cash at bank and in hand includes cash and short-term liquid investments. The trustees seek to use short- and medium-temi deposits where possible to maximise Ihe relum on monies held at the bank and to manage cash flt)W. Creditors and provlslorvJ Creditors and provisions are recognised Whe the charTty has a present obligation resulting from a past event that will probably result in the transfer of funds to a Ihird paty and the amount due to settle the obligalion can be rneasured or estimated reliably. Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Seclion 12'0ther Financial Instruments Issues, of FRS 102 to all of its finan(aal inslruments. Financial instruments are rewgnised in the charivs balan sheet when the tharity becomes party to the cotrtractual provisions of the instrument. Basic financial instruments are re¢gnised at amortised cost. 2.9 Leasing and hire purchase commilments Rentsls payable under operaliTrJ lease5 a charged against income on a straight line basis over the peri¢>J of the lease. 2.10 Pensions The tharity operates a defined contn"bution pension scheme. Contributions are charged in the accounts as they become payable In accordan with the rules of the stheme. 19
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 2.11 Government Grants Govemmenl grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be receNed. A grant that speGrfies performance condition5 is recognised in income when the perf0rnan Gonditions are met. Vvhere a grant does not speufy performance conditions it is recognised in Income when the proceeds are received or reIVate. A grant received before the CognItion criteria are satisfied is recognised as a liability. 2.12 Employee benefits Temiinalion benefits are recognised as an expense when the chanty is demonstrably committed, without realistic possibility of withdrawal, to a fomial detailed plan to either temiinate employment before the ncmial retirement date, or to provide tern1nati benefits as a result of an offer made lo encourage voluntary redundancy. Tennination benefits for voluntary redundancies are recognised as an expense if the charity has made an offer of voluntary redundancy. it is probable that the offer will be accepted. and the number of acCeptanS can be estimated reliabty. 2.13 Legal status Sussex Community Development Associats"on Ltd is a company limited by guarantee and has no share ¢3Pital. In Ihe event of the charity being wound up, the liability in respect of the guarantee is Ltd lo £1 per member of the charity. 2.14 Accumulated funds Restricted Funds - these a funds donated for use in a partis)Jlar area or for specific purposes, the use of which is reslrided to that area or purpose Unrestricted funds - these are funds. which are available for use at the trustees, discretion in furtherance of the objectNes of Ihe charity. Judgements and key sources of estimation uncertainty In the application of the company"s accounting policies, the director5 are required to make judgements, estimates and assumpb'on5 aboLJI the carrying amount of assets and liabilities that are not adIlY apparent from other Sou8 The estimates and ass(xiated assumptions are based on historical experience and other factor5 that are 0sIdered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in whith the estimate is revised, where the revision affects onty that period, or in the period of the revision and future penods. where the revision affects both cJJrrent ané future periods. Judgements The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial stalemenls. Long1&7sehold valuation The valuation of long leasehold property (Community Centre & Youth Centre) is based on a valuation report prepared by Eightfold Property in a(xordance with the Pradice Statements of the Royal Institution of Chartered Surveyors (RICS) Appraisal and Valuation Stsndards On the basis of a professional valuation carried OLrt in August 25. both buildings have been revalued as the valuation is materially different to the value in the balance sheeL Key sources of estimation uncertainty The Trustees are of the opinion that there are no estimates and assumptions vthich have a signfficant risk of causing a material adjustment to the carrying amount of assets and liabilFties. 20
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 4 Donations and legacies Unrestricted funds Restrictsd funds Total 2025 Tctal 2024 Donations and gifts Chality shop income 34.320 101.919 136,239 5,902 40,222 101,919 142,141 43,271 87,445 130,716 s.2 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 Charilies SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts. Income from charltable activities Unrestricted funds Restricted funds Totsl 2025 Total 2024 Grants receivable Conlracted seNices Nursery income Room hire 2,245,917 2,245,917 1,971,257 424.269 48.432 4,689,875 2,572,988 1.947,893 340,721 42,364 4,903,966 1.971.257 424,269 48.432 2.443,958 2.245.917 Included within grants receivable are the following.. Age Conoem Aspire Sussex Bicyde Ballet Big Lottery Fund -CINnate Action Fund Big Lottery Fund - Cost of LNing Big Lottery Fund - Gel Soually Active Project Big Lottery Fund - Let's Get Wort(ing 2.7 Big Lottery Fund- Strength in Numbers Brighton Housing Trust Brighton & Hove Food Partnetshty) BUPA Foundation 12,000 2,890 750 5.250 70,219 5,357 86.630 4,055 130.000 400 1,800 20,888 4,000 3.168 Caff for the Carers Chalk Cliff Trust Charis Grants Children In Need Development Tsts Associats'on East Sussex County Council Eastbourne Borough Council - Firtd Your Future Electrical Safety First 11,653 3,200 1,792,560 51,783 160 1.703.171 58.913 5,000 Balance carried foward 1.803.090 2,170,747 21
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charitable attivities Icontinued) Balance brought foNtsrd 1,803.090 2,170,747 Ernest Kleinwort Charitable Trust Fitziohns Foodbank Food Farning and Countryside Commi55ion Friends of Newhaven Foc#Jbank Garffeld Weston Foundats"on Hastings ARC Hastings Voluntsry Action Hubbub Lewes District Council- Community Navigator Lewes District Council - Community Safety Partnefship Lewes District Council - Cost of LIng Crisis Lewes District Councxl - Find Your Future Lewes District Council- Newhaven Towns Funding Lewes District Council- TOLD Lewes District Council- Food Bank Morrisons Foundation Motability Foundation N+P in East Suwx National Foundation for Youth Musc National Heritage Lottery Fu) Newhaven. PeahaVen & Seaford Lions Club Newhaven Town Council - Foodbank Newhaven Town Counul - YoLrth funding Newhaven Town Counctl - Fish Festival Newhaven Young People's Forum Peacehaven Town Council - Foodbank Porchlight- Aspirations Proje South Downs Nabonal Park Authorriy Southdown Housing Southover Manor Trust Sussex Community Foundation Sussex Polic£ - Rural Domests'c violen & Abuse and Bexhill Human Library Sustainable Food Places- Soil Assoaats'on TesLY) The House Project The Lawson Trust The Steel Charitsble Trust The Trees Community Association University of Brighton Veolia UK Limited Other grants 10.000 89.267 1.000 10.670 20.000 6.540 1.000 S,DOO 13,000 34.215 7.000 10,000 6,914 4,000 52,128 30,187 4,000 58,568 1,500 8,000 75,882 1,720 8.838 18,225 1,000 6,960 5,000 3,300 9.841 750 {7,6441 60,488 75.277 2.660 1,620 2,000 23,300 13.OOJ 26,800 2,000 1,125 2,000 7,500 13,000 95,960 16.412 3.375 1,000 345 2,245.917 2,572,988 22
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Total expenditure Slaff costs DepcIatIon Other costs Total 2025 Total 2024 Charitable activities Develo ment of East Sussex Activits"es undertaken directly Support and goveman costs 1.994.924 20.2C 2,407,557 4.422,687 4,794,391 391,531 46,824 438,355 350,844 Total Resources Expended 2,386,455 20,206 2.454,381 4,861,042 5.145.235 G0Veman cosls include amounts paid to the chantys auditors of £13.0(KI {2024.. £12,0> for audit fees and £nil (2024.. £nil) for non-audit fees. Analysis of support and govemance costs Total 2025 Total 2024 Staff wsts Other administration Legal and professional fees Audit and accountancy 391.531 22,011 11,813 13,000 438,355 314,520 22,840 884 12,600 350,844 23
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Fund movements: Statement of Financial Artivities- Year to 31 March 2024 2024 Total fLJnds Unrestricted funds Restricted funds Notes Income Donations and legacies Income from investments 121,876 17.998 139.874 8,840 130.716 17,998 148,714 8,840 Incoming resources from charitable activities: Development of East Sussex 2,330,g78 2.572.988 4.903, Total income 2.470,852 2,581,828 5,052,680 nditure Charitable activities- Development of East Sussex 2,320,216 2,825.019 5,145.235 Totsl expenditure 2.320,216 2,825,019 5,145,235 Net incomellexpendiknrel and movement in funds 150.636 (243.191) 192.555) Fund balances brought forwartl al 1 April 2023 1.011.309 1.575.211 2,586,520 Fund balances carried forward at 31 March 2024 1,161,945 1,332.020 2,493.965 24
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Analysis of employee numbers and costs. trustee remuneration and expenses. and the cost of key management personnel The charity's trustees were not paid nor did they receive any other benefits from employment with SCDA 12024: £nil) neither were they reimbursed expenses during the year {2024.- £nill. Except as disclosed in note 17 Related Parties. no trustee received payment for professional or other seNices supplied to the charity {2024= £nil). The key management personnel of the charity comprise the Chief Exeoilive Officer, Finan Director and HR Direclor. The total employee benefits of the key management personnel of the charity were £193,726 (2024.. £171.158) Number of employees The average monthly number of employees as full time equivalents during the year was.. 2025 Number 2024 Number Project workers Administration and support 56 63 71 The full-time equivalent staff numbers are ported above. Thè total number of full and part-time staff employed at 31 March 2025 was 73 (2024: 94) Employment costs 2025 2024 Wages and salaries Social secunty costs Other pension costs 1,759,002 460,757 166,696 2,386.455 1,621,9¢)4 415,167 149,916 2,186,987 Employment o)sts indude redundancy costs totalling £26,784 (2024: £4,932). There is a provisFon of £6,500 for unpaid pensron contributtons forstaff on matemty leave where the employer has an obligation to compensate the emF4oyees for loss of emrAoyee contributions due to the differen between contractual salary and rnatemity pay. Number of ernployees vthose emoluments for the year exceeded £60.0.. 2025 2024 £70.000 - £79.999 Contributions totalling £2.363 (2024. £2,250) were made during the year to a pension scheme on behalf of the above employees. 25
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Tangible fixed assets Computer EquipmenL Trishaw & BoTlers Land and buildings Youth shelters & Green Gym Solar panels Totsl C05t At 1 April 2024 Disposals At 31 March 2025 1.308,198 24,649 (24.649> 26.642 97,305 1,456,794 (24.649) 1,432,145 1,308,198 26,fA2 97.305 Depreciation At 1 April 2024 Disposallwrite off Charge for the year At 31 March 2025 88.424 20.927 22,784 72,975 205,110 (21,46n 20,206 203,849 (21,467) 14,158 102.582 643 23,427 4,865 77,840 Revaluation Youth Centre Denton Island Community Centre (292,896) (292,896) 107.280 107.280 Net book value At 31 March 2025 1,020,000 3.215 19,465 1.042.680 At 31 March 2024 1.219.774 3.722 3,858 24.330 1,251.684 The Youth Shelters & Green Gym were disposed of in the year as it was identified that a prior period error had occurred in these remaining on the balance sheet through administrative oversht. The resulting loss on disposal of £3,182 is induded in Other Costs. The cent valuation catried out in Aug 25 by Eightfold Property has resulted in: An increase in value of the Comrnunity & Family Centre of £107,280 vthich has been credited to restrided and unrestricted reserve5 in the proportion to the way the assel's depreciation is financed. A decrease in value of the Youth Centre of £292.8 which has been debited to the Youth Centre restrided fund. The net book value of land and buildings Gomprises: 2025 2024 Long leaseholds (over 50 yeats) Youth Building (brought into use in April 2020) 820,000 200,000 1,020,000 719,640 5tK),134 1,219,774 26
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Tangible flxed assets Icontinued) Comparable historical c05tforthe land and buildings included at valuation: 2025 2024 Cost Accumulated depreciation 972,139 163.319 972.139 155.542 At 31 March 2025 808,819 816,597 All other tangible fixed assets a Stat at historical cosL 11 Debtors Total 2025 Total 2024 Trade debtors Prepayments and accrued irrne 197,690 15,104 212,794 214,894 10,218 225,112 12 Credltors: amounts falllng due wlthin one year Total 2025 Totsl 2024 Trade creditor5 Taxes and social security costs Other creditors Accruals Deferred income 189,171 114,467 31,348 21,070 37,500 393,556 195,670 145,761 34,766 16,189 62,425 454.811 Deferred income outstanding at the balance sheet date comprises of various income streams where the income recognition criteria outlined in the Statement of Recommended Practice {FRS 102) has not been met. 13 Pension and other postHretirement benefit commitsnents The charity makes payments on behalf of the majority of its staff to individual defined contribution pension schemes. Arnounts payable by the employer in Ihe year were £64.240 (2024.. £54.893) and £20.109 {2024: £22,947) was outstanding at the year end. 27
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Restrictsd funds The income funds of ihe charity indude restricted funds tomprising the following unexpended balances of donations and grants held on trusl for specific purposes- Movement in funds Balance at 1 Incoming Resources Transfers Balance at 31 April 2024 Resources expended MarGh 2025 Youth Shelters Children and Family Centre Capital Advice & Inclusion Food Security Solar Panels Employability Wellbeing Youth projects SCDA projects Youth Building DICC Community Gardens Communrty Hubs Environment & Climate CharMJe Children & Families Heallhy Lrfestyles Social Enlerprise SCDA other 3,723 196,950 129,202 50,970 24,330 285,950 3,723 6,920 751.972 271,330 4.865 824,420 26,920 216.e63 7,238 16,499 8.959 16,412 18,311 152,255 131,691 22,073 30,796 144,859 110.257 1.325 248 2,700 2,700 1.332,020 2,251,819 2,417,013 28.604 218,634 175,717 50,617 19,465 133,036 798,487 270,977 671,506 26,920 127,806 130.561 497.219 1.113 1.899 1.380 8,723 41,704 197,085 8,653 (292,896) 21,944 34.602 1,077 (264,292 902,534 A portion of the remaining value of SCDA'S 125 year lease on its Children and Family Centre IDenton Island Community Centre) is reported as a restricted fund. The Trustees recognise that their discretion over the use of this fund is restricted to the purpose agreed with èach funder. In certain rcUmStans, where either the lease is sold or the use of the building is changed. or in some cases both of these, the funderfs pemiission is required if the Charity is to retain the funds. In some cases, the restriction is time limited. The Trustees are committed to running the Children and Family Centre for the beneffil of Newhaven residents in the long lemi and therefore consider the possibility of either selling the lease or swJnificantty changing its use to be remote. During the year. the revaluation of rtain fixed assets has impacteri Ihe reslncted fund balances. As outlined in Note 10, a revaluation gain of £107.280 relating lo the Community & Family Centre has been apportioned between restricte(l and unrestricted reser4es, in line wth how deplation is funded. Conversely, a revaluation loss of £292,8 for the Youth Centre has been fully charged to the Youth Centre restricted fund. These movements are reflected in the restricted fiJnd5 schedule above. Other restricted fulS are as described in the Trustees. Report. 28
SUSSEX COMMUNITY DEVELOPMENT ASSOCIATION LTD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Analysis of net a55ets between fuTKIs Unrestricted funds RestrScied funds Total 2025 Fund balanS at 31 March 2025 are represented by: Tangible fixed assets Current assets Creditors." amourrts falling due within one year 607.495 1.193.840 (393,556) 1,407.779 435,185 467,349 1,042,680 1,1661,189 {393,556) 2,310,313 902,534 Unrestricted funds Restrictsd funds Toial 2024 Fund balan8 at 31 March 2024 are represented by: Tangible fixed assets Current assets Creditors." amounts falling due within one year 529,462 1,087,294 (454,811) 1,161,945 722,222 609.798 1.251.684 1,697.092 {454.811) 2,493,965 1,332.020 16 Commitments under operating leases At 31 March 2025 the company had total o)mmitments urKler non-(ancellable operating leases as follows: Land and buildings Other 2025 2025 2024 2024 Due within one year Due beeen two and five yeaT5 73,513 63,570 50.568 14.OCKI 5.878 659 8,520 7.248 137.083 6,537 15,768 In addition to the above the company is cx)mmitted to the payment of ground rent a* a rate of £4.DOO per annum in respect of a 125 year lease on the Denton Island Communty Centre which commenced on 16 November 2003. Lease payments recconised as an expense in the year amounted to £94,850 (2024.. £77.988>. 17 Related parties The following transactions with related parties had the potential to inhibit SCDA from pursuing its aims independently. SCDA is a community organisation making such latIOnShipS common and the Trustees are satisfied that SCDA'S separate interests have been fully served in relation to these transaction5. SCDA contracted with Brighton Electrical Ser¥e5 ofwhich Simon Upton is the owner, for maintenance work at a total cost of £700 (2024: £1.287). Mr Upton is married to Amber Upton the HR Director. 29