Company reglstratlon number 04637252 (England and Wales)
Charity rogistratlon number 1096788 (England and Wales)
3VA
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3VA
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
MrJ P Morton (Chair)
Mr M Hussain
Ms L Femandez-Kayne
(Appointed 26 June 2025)
Secretsry
Mr J Wllliams
Country of Incorporation
United Kingdom
(England and Wales)
04637252
Charity registration
England and Wales
1096788
Registered office
49 Station Road
Polegate
East Sussex
BN26 6EA
Independent examiner
Galloways Accounting (Bexhill) Limited
23 St Leonards Road
Bexhill on Sea
East Sussex
TN40 1HH

3VA
CONTENTS
Page
Trustees, report
Independent examiner's report
ststement of financial activities
Balance sheet
Notes to the financial statements
9-25

3VA
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual r8POrt and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set oui in note 1 to the
financial staternenls and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charitie5 SORP "Pecounling
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}"
Objectives and actlvitles
The charitablè company is a Council for Voluntary Service (CVS) with its main objects being:
a. to promote any charitable purposes for the benefit of the Community, primarily but not 8xclusively, in the local
government districls of Eastbourne, Lewes and Wealden and its neighbourhood (hereinafter called 'lhe area of
benefit") and to enable the delivery of serwices across East Sussex, in particular the advancement of education, the
protection of health and the relief of poverty, dist￿$$ and sickness.,
b. to promote and organise ttpoperation in the achievement of the above purposes and lo that end to bring together
in council representatives of the voluntary organisations and ststutory authorities within the area of benefft.
3VA became CommunityActlon
Last September, at Celebrating Communities 2024 in Uckfield, we asked the 200 member5 who attended what they
thought of a proposed change of name to 'CommunityAction'. The response was overwhelmingly positive, so at the
Annual General Meeting in December 2024 the proposal was brought lo a vote which was carried unanimously.
Our email addresses have changed- but the old 3VA addresses will divert to new ones for a while- and the website
address is now
The new name, logo and colours are exciting and properly reflect the huge amount of activity. energy and
commitment that our members bring to their local communities.
ision, Mission, Strategic Objectives
Better outcomes in society are achieved when local residents and communities are engaged in the design and
delivery of community services. We know that services are more successful when they are designed and informed
by those who use them. When this doesn't happen or when communities are not listened to it can resul in
discrimination based on social Class, ethnicity, age, gender, disability, sexuality, or faith.
Having shared goals be￿een local public bodies, voluntary, community and social enterprise (VCSE) organisations
and communilies Ihemselves ensures that the principles of co-design, Cowproduclion and community ownership can
be embedded and implemented lo achieve a fairer society.
We believe that the local VCSE is the key to tackling inequality and driving social change. We 819) believe our work
in providing opportunities for all communit18S to have a greater voice is also crucial.
Community Action Vision
Vibrant, active, inclusive ¢ommunilies that enable and support positive change in East Sussex
Communlty Action Mlsslon
To empower and enable diverse communities in East Sussex, supporting ¢ommunity groups and communities of
interest and id8nlity, VCSES, charities, and volunteers in growing strong and dynamic neighbourhoods. To advocate
for a thriving voluntary and community Se￿Or with local government, statutory authoritie5 and the private s8Ctor

3VA
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Communlty Actlon Strateglc Objectlves
Enable all voluntary community organisations to thrive
Enabl& sustainable growth and developmenl in the voluntary and comrnunity sector
Continue as the trusted and informed community voice for East Sussex
Becorne a sustainable, resilient organisation driven by our values
Understand and promote the impacts of Climate Change on our communities
We refreshed our vision, mission, and strategic objectives in 2023 but the changing political and statutory contexts
means that we need to review them, with OUT members, to give us greater focus ov8r the next 3 years. This work
will commence in January 2028
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Delivery of our strategic objectives in 2024125
We have continued to work closely with colleagues, partners and stakeholders across East Sussex, including
ACEVO
Amped.nl
Eastbourne Borough Council
Alliance for Dignified Food Support
East Sussex County Council
The Friends of the Ecosystem Restoration
Movement (UK)
Food Malters
Lewes District Council
NCVO
Ouse Valley CARES
Public Health England
Sussex Nature Recovery
UNA Climate and Oceans
Wealden District Council
Feeding Britain
Good Food East Sussex
NAVCA
NHS Sussex
OVESCO
Sussex Community Foundation
Sussex Poli¢e and Crime Commissioner
VCSE Alliance
Wealden Volunteering
Local Infrastructure Quality Accreditation.
In January 2025 following the development and submission of a significant portfolio of evidence, we were awarded
the National Association of Voluntary and Community Actions (NAVCAI Local Infrastructure Quality Accreditation
{LIQA).
The LIQA is important because it means that colleagues and partners can trust the work the Community Action
delivers. When it comes to local infrastruclure, trust is vital. Not only the trust that small community groups place in
their local support organisalion, but the trust that local authorities, health systems and funders place in infrastructure
bodies to deliver, convene and lead. LIQA helps to cement that twst
it's a way of showing that Community Action
meets the standards Ihat matter, not just for funders, but forthe people and communities we work with.
LIQA is much more than a tick-box exercise. It's an independently peer-assessed accreditalion that helped us to
reflect on our work, build internal confidence, and identify areas to develop. 11 covers everything from govemance
and leadership to partnerships, equity, and community impact. It celebrates the impact we're already making.
Over 20 NAVCA members now hold LIQA. Commissioners and national partners are beginning to recognise its
value too, as a trusted quality mark. In a time where infrastructure is being asked to do more with less, LIQA gives
Community Action a practical, meaningful way to show our value and keep improving what we do.

3VA
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Volunteerlng
During the year, 3VA supported volunleering through
continuing the work started by the 'Developing and Nurturing Volunteering, fund from East Sussex County
Council, working with the team al ESCC and Tribe to maintain the volunteering digital plattorm
hosting 'Celebraling Communities 2024, and 'Community Marketplace 2024, where over 200 colleagues
celebrated the achievements of voluntary and community organisations from Easlbourne, Lewes and Wealden
delivering quarterly Community Ne￿Ork Meetings, online training and extensive one-to-one support in the
community continuing to provide information, advice and guidance to groups, many ofwhom faced specific and
pressing issues around poverty, exclusion and the continuing Cost of Living Crisis. Some sought support to
undertake general policy updates and to review their financial sustainability.
Project delivery
Community Action ha5 continued to work successfully on these projects:
Beachy Head Ambassadors
East Sussex General Infraslructure Services
Homes for Ukraine
Making it Happen
Wealden Food Partnership
2024- 2025 in numbers
Delivered 1,200 hours support to 283 community groups
150,229 people's lives positively impacted through supporting community groups
101 groups attended Gommunity Network meetings
173 hours supporting Ukrainian Hubs, helping 1,059 people
297 news alerts with 1,417 articles
24,498 visitors to www.3va,or
24,240 Facebook page users
5 news alerts every week
Beachy Head Ambassadors
21 volunteers giving over 644 hours of support
343 visitor surveys completed
Engaged with 2,312 visitors
Hosted Sunset Yoga, London Philharmonic Orchestra
Wealden Food Partnership
Delivered 16 Household Support Fund grants supporting 2,900 people
25 Buyers and 40 Suppliers in Ihe network
36 community gardens and growing projects
50 fami members
9 Farmers Markets
Performance
Financial Review
3VA has ended the yearwith a balan￿ on the general reserve of £224.726 and the designated funds were £96,908.
Restricted funds represent financing for specffic projects which represent a significant amount of 3VA's activities
during the year and account for income of £495,436 out ofa total of£744,137.
Reserves
Community Action continues to be dependent upon the financial support of its funders to deliver outcomes and
benefits in the community. Reserves are managed to ensure that resources will be available when needed.
Rlsk Management
Trustees continue to review the Risk Register with the advice and support of the Chief Executive.

Il/ia/as

3VA
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF 3VA
I report to the trustees on my examination of the financial statements of 3VA (the charity) for the year ended 31
March 2025.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the
preparation of the financial statements in accordance with the requirements of the Cornpanies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of
Ihe Companies Acl 2006 and are eligible for independent examination, I report in respect of my examination of the
charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145151(bl of the Charities Act 2011.
Independent examinerfs statement
Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed
in section 145 of Ihe Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am a
member of the Institute of Chartered Accountants in England and Wales, which is one of the li51ed bodies.
I have completed my examination. I confirm that no matters hav8 come to my attention in connection with the
examination giving me caus8 to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act
2006.
the financial statements do nol accord with those records,. or
the financial statements do nol comply with the ac¢ounling requirements of se￿10n 396 of the Companies Act
2006 other than any requirement that the financial statements give a true and fair view, which is ntA a matter
considered as part of an independent examination; or
the financial statements have nol been prepared in accordan￿ with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understsnding oflhe financial slalements to be reached.
Peter Watters FCA BFP
Galloways Accounting (Bexhill) Limited
23 St Leonards Road
Bexhill on Sea
East Sussex
TN40 1HH
Date=

3VA
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Currentfinancial year
Unrestricted Unrestricted
funds
funds
general designated
2025
2025
Restricted
funds
Total
Total
2025
2025
2024
Notes
Income and endowments from:
Charitable activities
Investments
Other income
227,970
4.700
16.031
495,436
723,406
4,700
16,031
645,171
3,818
7,002
Totsl income
248,701
495,436
744,137
655.991
Expenditure on:
Charttsble activities
other expenditure
306,225
6.622
450,808
757,033
6,622
785.786
3,733
12
Total expenditure
312,847
450,808
763,655
789,519
Net incomel(expenditure)
(64,146)
44,628
(19,518)
1133,528)
Transfers between funds
86,559
(6,332)
(80,227)
Net movement In funds
22,413
(6,332)
(35,599)
(19,518)
(133.528)
Reconclliatlon of funds:
Fund balan￿S al 1 April 2024
202,313
103.240
239,308
544,861
678,389
Fund balances at 31 March 2025
224.726
96,908
203,709
525,343
544,861
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

3VA
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prior financial year
Unrestricted Unrestricted
funds
funds
general designated
2024
2024
Restricted
funds
Total
2024
2024
Notes
Income and endowments from:
Charitable activities
Investments
Other income
202,620
3,818
7,002
442,551
645.171
3,818
7,002
Total Income
213,440
442,551
655,991
Expendlture on:
Charitable activities
Other expenditure
270,408
3,733
515,378
785,786
3,733
12
Total expenditure
274,141
515,378
789,519
Nèt income
(60.701)
(72,82n
(133,528)
Transfers between funds
125,872
5,153
(131 ,025)
Net movement in funds
65,171
5,153
(203,852)
(133,528)
Roconciliation of funds:
Fund balances at 1 April 2023
137,142
98,087
443,160
678,389
Fund balances at 31 March 2024
202,313
103,240
239,308
544,861

3VA
8AIANCE SHEEr
AS AT31 MARCH 2021
14
&374
7.017
Cuff•nt aM•ts
15
3.1
281.744
ST1.443
(42.9)1)
IW0781
540>7
531J16
517
18
18.573)
s44￿1
Unresirlctad fvrwjs. w•ral
Lknrestrfjd8d Iwth. deslgnalod
224.726
103240
544A61
The cx*ftpany Is entilled to the exemptEon fr¢m lh• requlrem8nl ￿XIts￿￿d In seckn 4n ol ts C••8PA
2(#)6. for the year ended 31 March ￿-.
MrJ P mCrftr￿ (c￿tr)

3VA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policies
Charity information
3VA is a private company limited by guarantee incorporated in England and Wales. The registered office is 49
Station Road, Polegate, East Sussex, BN26 6EA
1.1 Basis of preparatlon
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of
Association, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021" The charity is a Public Benefit
Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Stst￿ent of
cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set oul below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable fulure. Thus the trustees
continue to adopt the going concem basis of a¢¢ounting in preparing the financial slalemenls.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of th8ir charitable
objectives.
Designated funds comprise funds which have been set aside at the discretion of the tTUStees for specific
purposes. The purposes and uses of the designated funds are set out in the notes lo the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the reslricted funds are set out in tha notes to the financial statements.
Endowment funds are subjed to specific conditions by donors that the Capital must be maintained by the
¢harity.
1A Income
Income is recognised when the charity is legally entitled to it afler any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised or7 re￿IPt. Other donations are recognised once the charity has been notified
of the donation, unless performan￿ conditions require deferral of the amount. Income tax recoverable in
relation to donations re￿iVed under GiftAid or deeds of covenant is recognised at the tim8 of the donation.

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Legacies are recognised on receipt or othernvise if the charity has been notified of an impending dstribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
Donated professional services and donated facilities are recognised as income when the charity has control
over the item, any conditions associated with the donated item have been met, the receipt of economic benefit
from the use by the charity of the ilem is probable and that economic benefit can be measured reliabty. In
accordance with the Charities SORP (FRS 102), general volunteer time is not recognised. On receipt,
donated professional serVi￿S and donated facilities are recognised on the basis of the value of the gift to the
charity which is the amount the charity would have been willing to pay to obtain serVi￿S of facilities of
equivalent economic benefit on the open market.. a corresponding amount is then recognised in expenditure in
the period of re￿ipt.
Grants are included in the Statement of Financial Activities on a receivable basis. The balan￿ of the income
re(%tved for specrfic putposes but not expended during the period is shown in the relevant fund5 on the
balance sheet. Imiere income is received in advance of meeting any performance-related conditions there is
deferred income until the performance-related conditions are met. ￿￿here entitlement occurs before income is
re￿ived, the income is accrued.
Other income such as rental income, management setvices and training fees are included in the accounts on
an 8￿rualS basis. 3VA is not registered for VAT.
1.5 Expenditure
Expendrture is recognised On￿ there is a legal or constructive obligation to transfer economic benefft to a
third paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by aclivty. The costs of each activity are made up of the lolal of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. Direct ¢osts attributable to a single
activity are allocated directly to that aclivity. Shared costs which contribLrte to more than one adivity and
support costs which are not attributable to a single activity are apportioned be￿een those adivities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Computers
4 years Straight line
The gain or loss arising on the disposal of an asset is delemined as the difference between the sale pro￿ed$
and the ￿rryIng value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
10-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.9 Financial instruments
The charity has elecled to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitys balance sheet when the charity becomes party to the
contractual provisions of the instrumènt.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the re¢x)gnised amounts and there is an intention to settle on a net
basis or lo realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initialty measured at
transaction price induding transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitLrtes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rale of interest. Financial assets
classified as receivable within one year a￿ not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loan5 are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, Whe￿ Ihe debl instrument is measured al Ihe present
value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subseqLrently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-¢urrent liabilities. Trade creditors are recognised initially at
transaction pri￿ and subsequently measured at amortised cost using the effective interest method.
Derecognltlon of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.qo Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably commttted
to temiinate the employment of an employee or to provide temiination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
The cost of providing benefits under defined benefft plans is determined separately for each plan using the
projected unit credit method, and is based on actuarial advi￿.
The change in the net defined benefft liabilty arising from employee servio during the year is recognised as
an employee cost. The cost of plan introductions, beneffl changes, settlements and curtailments are
recognised as incurred.
11

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
(Continued
The net interest element is determined by multiplying the net defined benefit liability by the dis￿Unt rate,
taking into account any changes in the net defined benefit liability during the period as a result of contribution
and benefit payments. The nel interest is recognised in incomel(expenditure) for the year.
Remeasurement changes comprise actuarial gains and losses, the effect ofthe asset ￿lling and the retum on
the net defined benefit liability excluding amounts induded in net interest. These are recognised immediately
in other recognised gain5 and losses in the period in which they occur and are not reclassified to incomel
(expenditure) in subsequent periods.
The net defined benefit pension asset or liability in the balance sheet comprises the total for each plan of the
present value of the defined benefil obligation (using a discount rate based on high quality corporate bonds),
less the fair value of plan assels oul of which the obligations are to be settled directly. Fair vakne is based on
market price information, and in the case of quoted securities is the published bid price. The value of a net
pension benefit asset is limited to the amount that may be recovered either through reduced contributions or
agreed refunds from the scheme.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are Considered lo be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are re¢ognised in Ihe period in which the estimate is revised where the revision affe¢ls only that
period, or in the period of Ihe revision and future periods where the revision affects bolh current and fLrture
periods.
Income from Charitsble activities
Total
2025
Total
2024
Performance related grants
723,406
645,171
Analysls by fund
Unrestricted funds - general
Restricted funds
227,970
495,436
202,620
442,551
723,41
645,171
12-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitsble activltles
Icontlnued)
Perforniance related grants anatysis
Totsl
2025
Total
2024
East Sussex County Council
Eastbourne Borough Council
Lewes District Council
Wealden District Council
Sussex Community Development Association
Big Local Trust
Other
485,777
16,500
29,000
75,500
80,120
454,234
16,500
29.000
18,500
77,754
15,739
33.444
36,509
723,406
645,171
Income from investments
Unrestrlcted Unrestricted
funds
funds
2025
2024
Interest receivable
4,700
3,818
Other income
Unrestricted Unrestricted
funds
funds
2025
2024
Other income
16.031
7,002
13-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charltable actlvltles
Total
2025
Totsl
2024
Direct Costs
Staff costs
Depreciation and impairment
Management fee
Rent, utilities, repairs and renewals
Printing, postage and stationery
Legal, professional and consultancy fees
Telephone
Marketing. promotion and events
Computer costs
Travel and subsistence
Training
Insurance
Subscriptions
Oth8r charitable expendilure
456,426
3,643
36,131
4,712
3,105
11,395
11,242
7,559
11,897
10,061
1,806
5,984
6.903
16,613
502,574
4,323
16,570
5,168
4,170
6.218
12,577
7.263
11.367
14,164
666
4.701
10,381
13.603
587,477
613,745
Grant funding of activities (see note n
136,009
140.730
Share of support and governance costs Isee note 8)
Governance
33,547
31,311
757,033
785,786
Analysis by fund
Unrestricted funds - general
Restricted funds
306,225
450.808
270,408
515,378
757,033
785,786
Grants payable
Total
2025
Total
2024
Grants to institutions-
Made from Devonshire West Big Local funds
Made from East Sussex County Council
Made from Lewes District Council
Other
26,283
22,097
3,000
89,350
97,750
7,756
30,503
136,009
140,730
14-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
2025
2024
Governan￿ costs
33,547
31.311
33,547
31,311
2025
2024
Governance costs comprlse:
Audivlndependent exarniner fees
Legal and professional
Travelling expenses
Community AGM expenses
Bank charges
3,300
27,514
8.140
17,824
120
4,673
554
2,280
453
33,547
31.311
Net movement in funds
2025
2024
The net movement in funds is stated after chargingl(crediting)'.
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
3,300
3,643
8,140
4,323
10 Trustees
None of the trustees (or any persons connected with them) re￿iVed any remuneration or benefits from the
charity during the year. 1 (2024- 2) trustee was reimbursed for meeting expenses lotalling £43 (2024- £81)
11
Employees
The average monthly number of employees during the yearwas:
2025
Number
2024
Number
Employees (full and part time)
13
17
15

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
11 Employees
(Continued)
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
404,631
32,858
18,937
449,922
32,032
20,620
456,426
502,574
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remunefalion of key management personnel was as follows..
2025
2024
Aggregate compensation
154,978
164,428
12 Other expenditure
Unrestrictsd Unregtricted
funds
funds
2025
2024
Remeasurements- impacl of ¢hange in assumptions
Financing costs
Remeasuremènts - amendments lo the contribution schedule
42
66
6,514
3,528
205
6,622
3,733
13 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitsble purposes.
16-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Tangible fixed assats
Computers
Cost
At 1 April 2024
17,227
At 31 March 2025
17,227
Depreciation and impalrment
At 1 April 2024
Depreciation charged in the year
10.210
At 31 March 2025
13,853
Carrying amount
At 31 March 2025
3,374
At 31 March 2024
7,017
15 Debtors
2025
2024
Amounts falling due within ono year:
Trade debtors
Other debtors
Prepayments and accrued income
2,998
200
261,327
417
3,198
261,744
16 c￿dItOrs. amounts falling due within ono year
2025
2024
Notes
Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals
9,110
14,000
16,491
11,512
191,340
8,033
28,401
8,790
17
3,300
42,901
248,076
17 Deferred income
2025
2024
Arising from Current liabilities
14,000
191,340
Deferred income is included in the financial statements as follows:
17-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Doferred Income
(Continued)
2025
2024
Defetred income is included within..
Current liabilities
14,000
191,340
Movements in the year..
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
191,340
1163.340)
(14,0001
115,792
(115,792)
191,340
Deferred income al 31 March 2025
14,000
191,340
Deferred income related to grants received ahead of the projects they a￿ funding.
18 Retirement benefit schemes
2025
2024
Deflned contribution schemes
Charge to profit or loss in r8spect of defined contribution schemes
18,937
20,620
The charity operates a defined contribLrtion pension scheme for all qualifying employees. The assets of the
scheme are held separately from thos8 of the charity in an independently administered fund.
18-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Retirement benefit schemes
(Continued)
Deflned benefit schemes
SCHEME: TPT Retirement Solutions - The Growth Plan
The company participates in the scheme, a multiThemployer scheme which provides benefits to some 521 non-
associated participating employers. The scheme is a defined benefit scheme the UK. It is not possible for
the ¢ompany to obtain sufficienl information to enable it to account for the scheme as a defined benefit
scheme. Therefore it accounts for Ihe scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on
30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial
Standards issued by the Financial Reporting Council, set out the framework for funding defined benefft
occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement.. Therefore the company is potentially liable for
other participating employers, obligations if those employers are unable lo meel their share of the scheme
deficit following withdrawal from the scheme. Participating employers are legally required to meet their share
of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
A full athiarial valuation for the scheme was carried out at 30 September 2023. This valuation showed assets
of £514.9m, liabilities of £531.Om and a deficit of £16.1 m. To eliminate this funding shorttall, the Trustee has
asked the participating employers to pay additional contributions to the scheme a5 follows:
Deflclt Contributions
From 1 April 2025 to 31 January 2028:
£2,100,000 per annum ( payable monthly)
Unless a cOn￿$s1On has been agreed with the Trustee the term to 31 March 2028 applies.
Note that the scheme's previous valuation was carried out with an effective date of 30 September 2020. This
valuation showed assets of £800.3m, liabilities of £831.9m and a deficil of £31.6m. To eliminate this funding
shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as
follows:
Deficlt contributions
From 1 April 2022 to 31 January 2025..
£3.312,000 per annum (payable morlthly)
The rewvery plan contributions are allocated to each participating employer in line with their estimated share
of the Series 1 and Series 2 scheme liabilities.
Where the scheme is in deficil and where the company has agreed lo a deficit funding arrangement the
company recognises a liability for this obligation. The amount recognised is the net present value of the deficit
reduction contributions payable under the agreement that relates to the deficit. The present value E calculated
using the discount rale detailed in these disclosures. The unwinding of the discount rate is recogni5ed as a
finance cost.
Key assumptions
2025
2024
Discount rate
4.84
5.31
19-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Retlrement benofit schemes
(Continued)
The discount rates shown above are the equivalent single discount rales which, when used to disCo￿t the
fLrture recovery plan ¢onlribuliDns due, would give the same results as using a full AA corporate bond yield
curve to discount the same recovery plan contributions.
Amounts r8cognised in the profit and loss account
Costs/(incomeJ.'
2025
2024
Net interest on defined benefit liabilityl(asset)
66
205
Amounts recognis8d in other comprehansiv8 income
Costs/(incom8J.'
2025
2024
Actuarial changes related to obligations
6,556
The amounts included in the balance sheet arising from the charity's
obligations in respe¢t of defined benefit plans are as follows:
2025
2024
Liabilitiesl(assetsl'.
Present value of defined benefit obligations
6,573
2.503
Deficit in scheme
6,573
2,503
2025
Movements in the present valug of defined benefit obligations
Liabilities at 1 April 2024
Deficit contributions paid
Actuarial gains and losse5
Interest cost
2,503
(2,552)
6,556
66
At 31 March 2025
6,573
2025
The defined bon8fit obligations arise from plans funded as ft)Ilows."
Wholly unfunded obligations
Wholly or partly funded obligations
(6,573)
6,573
-20-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
19 Restrlcted funds
The restricted funds of the charity compris8 the unexpended balances of donation5 and grants held on twst
subject to specific conditions by donors as to how they may be used.
At 1 Aprll
2024
Incoming Resources
resources
expended
Transfers At 31 March
202S
Wealden Food Partnership
Homes for Ukraine - East
Sussex County Council
Community Grants
Homes for Ukraine - Lewes
District Council Ukrainian Relief
Fund
Homes for Ukraine costs
Violence and Exploitation
Volunteering
Beachy Head Ambassadors
EBC- Community Grants
Household Support Fund 5
Household Support Fund 6
LDC- Community Grants
Lewes DC Cost of Living
Making11 Happen
Celebrating Communities 2024
Wealden Community Grants
Wealden Cost of Living
27,126
50,380
(58,432)
19,074
109,473
(97,750)
(11,723)
7.757
14.394
12,079
68,479
(7,757)
(77,857)
(198)
(16,156}
(65,061>
104,500
41.037
11,881
52.323
64,875
129,936
16,500
15,000
30,000
29,000
(16.500)
(15,000)
(17,266>
12,734
(29,000)
53
14,699)
1.142
<18,500)
(1,0001
(531
(75,4211
(15,642)
80,120
14,500
18,500
7,000
(4,2151
1,785
239.308
495,436
(450,808)
(80.227)
203,709
21

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Restricted funds
(Continued
Previous year:
At 1 April
2023
Incomlng
resources
Resources
expended
Transfers At 31 March
2024
Devonshire Wesl Big Local
Department of Health
Chances 4 Change
Coast to Capilal
CCG - Outcome 3.2
Speak Up
Lewes Dementia
East Sussex Fire & Rescue
Nelwork Development
East Sussex Better Together
Wealden Food Partnership
Making It Happen
Covid-19
Food Partnerships- Eastboume
Food Partnerships- Wealden
Safer Streets
Sussex L8arning Nelwork
Food Partnership- Household
Support
Homes for Ukraine - East
Sussex County Council
Community Grants
Homes for Ukraine- Lewes
District Council
Homes for Ukraine costs
Violeno and Exploitation
Volunteering
REN
Small Grant Scheme 4
Violence Reduction Partnership
LDC Community Granls
EBC Community Grants
WDC Community Grants
(Xher restricted grants .
11.857
2,337
8,888
1,502
10.932
35
260
220
18,￿6
657
26,000
15,739
(27,396}
(200)
12,337)
18,888)
11,502)
(10,9321
(35)
(260)
1220)
(18,066)
{65n
(26,000)
1,846
(26,199}
(46.624)
46.623
(296)
77,754
(79,600)
26,199
46,624
23,672
13,221
(56,390)
27,126
26
(26)
5.734
{5,734)
118,473
(9,000)
109,473
18,757
86,110
(123)
34.827
(11,000)
(149,348)
(29,970)
(38,348)
(2,250)
(40,000)
(8,050)
(29,000)
(16,5001
(18,5001
7,757
14,394
12,079
68,479
103,383
44,204
72,000
2,250
40,000
10,000
29,000
16,500
18,500
125,751)
(2,032)
(1 ,950)
1.811
(1,811)
443,160
442,551
(515,378)
(131,025)
239,308
-22-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Restricted funds
(Continued
Devonshire West Big Local.. a ten year, Local Trust funded community led project aimed at improving the
Devonshire West area of Eastbourne. The community asked 3VA to act as the Locally Trusted Organisation
(the accountable body) for the project.
Department of Health.. the Health and Wellbeing visits project was officialty launched in September 2014, prior
to then visits were being undertaken as part of the pilot project with East Sussex Fire & Rescue Services
IESFRS).
Chances 4 Change: this Big Lottery funded Public Health led project aims to improve the health of identified
groups within Easlboume by supporting the development of community health champions and inrtiatives.
Coast to Capital: provides support to the voluntary and community sector in the Lewes District to ac(xss the
Building Better Opportunities funding programme. which consists of the European Social Fund matched by
the Big Lottery Fund.
CCG - Outcome 3.2.. the funding develops mechanisms and processes that establish an on-going dialogue
between local communities. the voluntary and community 5ectoi. and health service commissioners and
decision makers.
Speak Up.. is the Representation Forum for the Voluntary and Community Sector in East Sussex.
Lewes Dementia= support for the setting up and development of Dementia Action Groups in the area ￿Vered
by Lewes District Council.
East Sussex Fire & Rescue: this funding is for the Community Volunteers Scheme for the Fire and Rescue
Service. In March 2016 3VAs management of this project came to an end and the project is now managed
directly by East Sussex Fire & Rescue.
Nelwork Development: community representstion is supported through events. training, development and
other East Community Ne￿Ork Activities.
East Sussex Better Together.. engagement and work looking at the strengths and assets of local communities.
The County Wide Food Partnership, funded by Public Health is a developing partnership where collaboration
be￿een community, public and private sector look at tsckling issues around food in the county.
Making it Happen funded and administered through SCDA and is about dis¢overing, celebrating and building
on the positive things in local neighbourhoods. Currently focusing on areas in Shinewater, Hampden Park
East and Willingdon Trees.
Covid-19. funded by East Sussex County Council in response to the Coronavirus pandemic outbreak.
The Eastbournè Food Partnership, fvnded by Public Health is a developing partnership where collaboration
between the community. public and private sector look at tsckling issues around food in the town.
The Wealden Food Partnership, funded by Public Health. a developing partnership where collaboration
between community. public and private sector look at tackling issues around food in the district.
Safer Streets collaboration belween the cx)mmunity. public and private sector looking at tsckling safety issues
in Eastboume.
Sussex Leaming Networks funding to provide computer equipment. mental health support for parents and art
leaming packs for children and families affected by lock down.
NHS Volunteering and NHS Leadership funded through NHS partnership for reporting into volunteering across
the districts.
Spaces to Connect funding from Co-op Foundation to continue working alongside Friends of Shinewater Park
and local community leaders in the area.
Food Partnership Household Support Fund was for 3VA to give out grants to organisations so as to &Jdress
food poverty and insecurity.
Home for Ukraine funding are grants provided to help Ukrainians settle in the UK during the war in their home
untry.
-23-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Restrlctsd funds
(Continued)
20 Unrestricted funds - designated
These are unrestricted funds which are material to the Charity's activities.
At 1 April
2024
Transfers At 31 March
2025
Legacy reserve
Redundancy reserve
80,915
22,325
80,915
15,993
(6,3321
103,240
(6,332)
96,908
Previous year:
At l April
2023
Transfers At 31 March
2024
Legacy reserve
Redundancy reserve
80,915
17,172
80,915
22,325
5,153
98,087
5,153
103,240
The legacy and redundancy reserve funds are money set aside to cover Core expenditure in the event of Core
funding from statutory funders being withdrawn. Such funds would provide the means lo support the w￿k of
the organisation whilst alternative funding was obtained. The amount required for this reseNe is assessed
each year.
21 Unrestricted funds
The unreslricted funds oflhe charity ¢omprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designaled funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2024
Incoming
resources
Resource5
expended
Transfers
Gains and At 31 March
losses
2025
General funds
202,313
248,701
(312.847)
86,559
224,726
202,313
248,701
(312,847)
86,559
224,726
-24-

3VA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
21 Unrestrlcted funds
(Continued)
Prevlous year:
At 1 April
2023
Incoming Resourcos
resources
expended
Transfers
Gains and At 31 March
losses
2024
General funds
137,142
213,440
(274,141)
125,872
202,313
137,142
213,440
(274.141)
125.872
202.313
22 Analysis of net assets between funds
Unrestricted Unrestricted
funds
funds
general designated
2025
2025
Restricted
funds
Total
2025
2025
At 31 Ma￿h 2025:
Tangible assets
Current assetsloiabilities)
Provisions and pensions
3,374
227,925
{6,573)
3,374
528,542
(6,573)
96,908
203,709
224,726
96,908
203,709
525,343
Unrestricted Unrestrictsd
funds
funds
genoral deslgnatsd
2024
2024
Restricted
fund8
Total
2024
2024
At 31 March 2024:
Tangible assets
Current asselsl(liabilities)
Provisions and pensions
7,017
197,799
(2,5031
7,017
540.347
(2.503)
103,240
239,308
202,313
103,240
239,308
544,861
23 Related party transactions
There were no disclosable related paty transactions during the year (2024 - none).
-25-