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 fina￿la1 activities (including income & eX￿ndItUre
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 offi￿r. The work
streams each have a Programme Manager who participate with Ihe Finance Diredor and HR D1￿Ctor 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{y￿lnulng 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 0￿Ur.
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 A￿0clatt.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 offi￿r. 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 eXperien￿d 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 exper￿n￿d HR professionals and drawing on the
HR expertise within the Board as requi￿d. 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 prO￿dureS contained
in the staff handbook and UFdates are approved by the Board. ￿ne managers exeruse a standard prO￿$S of staff
and volunteer supervision and appraisal, which additionally identifies training needs for personal developrnent and
for compliance. SCDA compliance and development training is coordinated by the HR Director. The HR &
Govemance sub committee meets regulaty reporting to the full Board. working to the iealisation of Ihe SCDA
People Plan. All staff are given induction and access to training. Succession planning is in pla￿ for all senior posts,
particularly with the development of a robust Management team. A rolling programme of review of all job
descriptions ensures they accurately reflectjob roles, with benchmarkirvJ of salaries and systematiciob evaluations.
All posts are appointed within Ihe SCDA established pay banding system. The risks attaGhed to inability to recruit
sutlably skilled, qualified and eXperier￿ed staff specialist roles are mitigated by these measures.
2.4 Im
2.4.1 Quality assurance
SCDA oblains appropriate exEemal quality assuran￿ for prcfject areas. SCDA achieved IAG Matrix re-accreditation
for all seN1￿$ in March 2025. The nursery and crèche provision are registered with and inspected by Ofsted with
Good judgefflent in January 2025. Counselling ServI￿S 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 re￿iVeS 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 varian￿5 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(M*slations. 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 I￿JudeS First and Safe Lifting & Handling.
All project areas work to methods and pro(*dures induding dealing with C￿til21 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 eXperien￿d
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 prO￿dureS for new Board member5, a cr)mprehensive
induction process, identification of skills gaps and the as￿sMent 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 advan￿rneDt 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 aSS￿tan￿, 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 circUmstan￿s, 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 servI￿s. 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 a￿1 ￿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 aC￿S high quality famity leaming and wtder support adivities wrth children.
Activety ellgaging with pa￿ntS 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 re￿llen￿ 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 MUlti￿e 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 C￿sideration 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 ac￿5 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 un￿StrIcted, 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 be￿een 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 n￿V Visron 202S-2028. This Strategic framework aims to make a
positrve contribution to the quality of life of I￿1 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
ServI￿S 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 ServI￿S and facilities, finding solutions lo lo(31 problems and helping other organisations and
initiatives su￿ed. 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 (￿nfin￿ed 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 1￿MpanY 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 prin￿pIeS 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 Ac￿Unting 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 prepa￿d 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 ethi￿1 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 un￿rtaintieS 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 reqUI￿d 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 d1￿CtOrS. report induded within the Irustees, ￿pOrt has been wepared in accordance with applicable
legal requirements.
Matier5 on which we are reqUI￿d 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 agreem￿1 with the accounting re(x)rds and retums" or
certain disdosures of trustees. reTnuneration SFecified by law are not made., or
we have not re￿Ved 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 con￿rn 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 fi￿ar￿la1 statements is located on the Financial
Reporting Counal's website at.. www.frc.0rg.uklaudiiors￿SponSlblliIle$. 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
Signifi￿nI 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 c￿ntrOlS.
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 regUlat￿3r
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, Inte￿St and rents from
investments
(Increaseydecrease in debto
Increase1{deC￿88e) 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)
I￿VestIng 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
othe￿ise stated in the relevant accounting policy notels).
After reviewing the chari￿5 forecasts and projections. the trustees have a reasonable expectation thal
the charity has adequate ￿SoUr￿8 to continue in operational &xistence for the foreseeable futLJre. The
charity therefore ￿ntInueS to adopt the going con￿rn basis in preparing its finanaal statements
The financial statements are prepa￿d 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 re￿IVed 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 i￿ome 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 ap￿O￿late 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 re￿IVat￿e. 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 acCeptan￿S 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 Sou￿8 The estimates and ass(xiated assumptions are based on historical experience and
other factor5 that are 0￿sIdered 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 T￿sts 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 L￿Ing 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. Pea￿haVen & 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
Dep￿cIatIon
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 overs￿ht. 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 ir￿rne
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 ￿rcUmStan￿s, 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 dep￿lation 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 fu￿lS 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 balan￿S 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 balan￿8 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 be￿een 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