(MID-SUSSEX) LTD A charitable company limited by guarantee providing inforniation, advice, support and activities for people with learning disabilities, their carers and friends in Mid Sussex and surrounding areas. Annual Report and Financial Statement of Accounts for the year ended 28 February 2025 Contents: Objectives and Activities Public Bellefil Siatemenl Achievemejhts and Perfonnance Finallcial Review Reference and Admiuislrative Information Siructhre Governanee and Mallagemellt Independent E￿miner'S Report Financial Statement of Accounts io Charity No 1098354 Company No 4666008 Introduction The Trustees who are also directors of the chaTlty for the pu￿)08e$ of the Companies Act 2006, present theiT report with the financial statements of the Charity for the year ended 28 Febrnary 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities- Staternent 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) (effective l January 2019). Objectives and Activities The Charity's objective is to provide opportunities in Mid Sussex that foster the inclusion of people with disabilities in their local cornmunities. There has been no change in the Charity's objective. Signposls was established in 2003 to rneet a gap in service provision for adiiice, support and information to people with learning disabilities in Mid Sussex, their carers, families and health professionals. Tliese service5 are delivered from the Charity s main hub in Burgess Hill and satellites in Haywards Heath and Easi Grinstead. At our main hub we provide a di'op-in centre wheie people can socia]ise with each other. g¢t advice, re¢eiv¢ practical and emotioiial support. learn new skills, join groups and have oiie-to-one sessions with a Social Worker, a Disability Liaison Nurse or one of our staff. Customers can register to use th¢ Drop-in servi¢e at any of our thr¢e locations, and this gyives them access to advice and information, including help Thqth Benefit claims, from our staff on a one-to-one basis. This can be done by phone or in person. At the main hub, we also run grroup aelivities to help those with learning disabilities to integrate successfully in the community and become inelusiv¢ m¢mb¢rs of society. Signposts also provides an Oulreach service which gives a range of support to those who for various reasons cannot attend one of our three Drop-in locations in person. These customers are referred by 2 Soeial Worker to access the Outreach service and can receive support for up to two hours per week. The aim is to support them to become as independent as possible, so they no long¢r r¢quiT¢ the Outrea¢h service, but they can still access ihe Drop-in service if necessary. Signposts continues to be a member of the Network West Sussex (NWS) Consortium which delivers the Drop-in and Outreach services across the county on behalf of West Sussex County Council (WSCC). In addition, some diTectly funded people with learning disability pay Signposts to support them under our CoTnmunity Support scherne. Signposts provides these customers with a support worker to help them with all activities of daily living in their home and the community and this can include social outings. Public Benefit Statement Signposts constitutes a public benefit entity 85 defined by FRS 102. In exercising their powers and duties. the Board of Ti'ust¢es has complied with tlieir dut). to have due regyard to the gyuidance for public benefit publish¢d by the Charity Commission in PB3. Signp05ts continues to be of great public benefit by providing the onl), drop-in sen'ice and resource centre in Mid Sussex and the surrounding areas for people with learning disabilities, their carers and famili¢s and other support providers. Charity No 1098354 Company No 4666008 Achievements and Performance During the past year, Signposts has continued to support those customers who attend our Drop-in services in Burgess Hill and Haywards Heath. We have also provided Outreach support to other customers who are unable to travel to one of our drop-in sites. From July, we also provided the Drop-in service in East Grinstead and extended the Outreach seivice to include the East Grinstead area under our new contract with wscc. The new WSCC contract from l July 2024 covers Signposts delivering the Drop-in and Outreach services in Mid Sussex. and the Diagrarna Foundation delivers the Day OpportLinities in Mid Sussex. The new contract provides substanlially niore funding towardg OUT Tental costs each year compared to the previous arrangement. At our main hub in The Cherry Tree Centre, we run the Drop-in Service on Mondays, Wednesdays and Fridays and also oiher activities, including a poetry session once a month on Mondays and one of our volunteers runs a pottery group on Fridays which continues to be very popular. We also proN'ide a Drop-in session on Thursdays at the Yews Con]munity Centre in Haywards Heatb and a Drop-in session on Wednesday afternoons at the Jubilee Communily Ceiitr¢ in East Grinstead. The Trustees would like to thank all the staff for tlieir support and for doingl all they could do to enable our customers to continue to live independently in the community. The workload continues to increase and become more complicated. and this has been exacerbated by the changes to Benefits and everyone's costs increasing. The Trustees would also Iike to thank the volunteers who help to support our customers at Signposts. The Trustees would like to thank our customers for continuing to use ihe 5ervice5 delivered by Signposts. The Trustees are also veTy grateful for a couple of small donations lowards the work of ihe Charity. The Trustees are tnost gJrateful for the support provided by Community People Mid Sussex (formerly Mid Sussex Voluntary Action) who run the Cherry Tree Centre in Burgess Hill. Current and Future Developments The Trustees are fully aware that adequate funding is needed to keep the Charity running smoothly and allow for the future provision of tlie services and support needed by our customers. When the opportunitie5 arise, we will bid for grants lo supplement oui. core income from WSCC and our Community Support seivice. The Cherry Tree Centre in Burgess Hill is our main hub, where we Tent rooms for parts of the day for three days a week on an annual basis. W¢ also continue to rent space at the Yews Community Centre as our satellite drop-in location in Haywards Heaih; however. we are not charged for our presence in the Jubilee Community Centre in East Grinstead. Charity No 1098354 Coinpany No 4666008 Financial Review Income The total Income for the year amounted to £129,828, which was £20,603 more than last year. The WSCC grant income has increased to £91,401 frorn £79,542 for the previous year. This increase was due to the new contract for Drop-in and Outreach services which started on l July 2024 and provides more funding towards our rental costs. The income for Community Support has risen to £32,302 from £24,759 last year due to an increase in charges and more customers joining the scheme. We did not apply for any additional grants thi5 year. We receii'ed a couple of small donations totalling £105. This year our customers have contributed £1,044 towards the cost of refreshments and the facilities we provide. The Other Income of £4,866 is the Employment Allowance we receive, as it is not netted off against Employer's National Insurance. Expenditure The total Expenditure for the year was £131,047 which was £12,385 more tlian in the previous year. The Employee expenditure has increased by £8,789 compared with last yeai-, largely due to the annual pay increase. The Rent of £17.538 was about £6,500 higher than last year, but it now includes hiring rooms in the Cherry Tree Cenlre for a whole year. The Other Building Cost of £2,114 was higher because it includes a year's costs of £1,98 I for storing large amount of our furniture which could not be used in the Cherry Tree Centre. The Furniture and Equipinent cost of £877 was £647 more than the previous year.. this was mainly due to the purchase of Smart inobile pliones for some of the staff. The Telephones cost was about £600 less because the previous year's costs included the installation of a new telephone line in the Cherry Tree Centre. Overall Results The final outturn for 2024125 was a deficit of £1,219 with our lotal Reserves standing at £63,827 at 28 February 2025. Reserves Policy and Going Concern The Board of Trustees has examinLd tlie Charity's requirements for reserves in the light of the main risk5 to the organisation. This year's reserves of £6J,8?7 continue to represent about 500/0 of our expected operating costs for 2025126. This year's deficit has not reduced the Reserves of £30,000 allocated to supplement the Cost of renting other premises in future years. The new contract with WSCC to deliver the Drop-in and Outreach services in Mid Sussex from l July 2024 for the next 3 years has ensured Signposts major source of income through to 2027. We continue to work hard to secure all the resources needed to provide the services that our Customers value, need and deserve. Cash flow forecasts and budgetary projections of income and expenditure fonn an essential part of every Trustees meeting, and we continue to focus on ensuring that Signposts delivers its servkces ￿,h11st inaintaining its financial viability. Charity No 1098354 Company No 4666008 Risk MaDagement The Trustees are responsible for monitoring the risks faced by Signposts and for ensuring appropriate policies are in place and the necessary actions are taken to mitigate the risks. In the day-to-day operation of Signposts, risks are identified and assessed by the Services Manager and the staff and appropriate actions are taken following the RÉsk Assessment Policy. Risks are Managed under the following headings- Financial integrity and sustainability Business continuity Health and Safety Vuliierable aduli welfare Employment External activities and visits The Trustees are satisfied that all the necessary policies are in place to address the risks faced by Signp05ts and that the appropriate actions are being tsken to miiiirnize the risks. Cliarity No 1098354 Company No 4666008 Reference and Administrative Information Charity name: Signposts (Mid-sussex) Ltd Other name: Signposts Charity No: 1098354 Company No: 4666008 Registered Office: Signposts (Mid-sussex) Ltd. Cherry Tree Centre: Fairfield Road, BuTgess Hill, RHI 5 8QB Telephone and E-mail: 01444 616232 info@signpostsmidsussex.org.uk Trustees: Kay Reynolds Chris Elkins Rosie ElkÉns Maria Kingsl)ott Elizab¢th Munnion Trusiee/ Chairperson Trustee/Treasurer Trustee Trustee (resigned 9 December 2024} Trustee Company Secretary: D&iiel Pienkazezak Services Manager: Amy Hickman IndepeDdent Examiner: Chris Tyler FCA DChA FCIE FI CRT Limited, Flat 24 Wellingtonia Court, Laine Close, Brighton, BNI 6TD Bankers: Natwesl Bank Haywards Heath Branch, l Muster Gi'een, Haywards Heath, West Sussex, RH16 4AP Charity No 1098354 Company No 4666008 Strueture Governance and Management Signposts 15 a company Li￿lted by guarantee incorporated on 13 February 2003 and is gov¢med by its Memorandum and Articles of A550ciation. The Trustees of the Charity also act as the Directors of the Company and are authorised to appoint additional Directors/Trustees under the ternis of the Articles of Association. At least one of the Trustees is a person with a leaming disability from the client base that Signposts supports. this provid¢s th¢ Board of Trustees with an invaluable insight into the needs of our customers. The Directorsrrrustees have no financial interest in Signposts (Mid-sussex) Ltd and receive no financial reward. Signposts ernploys part-time members of staff to deliver the Charity's objective. The Board of Trustees meets quarterl}, and more frequently as necessary. Decisions r¢garding all projects and expenditure are taken by the Trustees. New Trustees are recruited by advertising through the local volunteering website or by personal recommendation. The process begiiis ￿'1th ali initial ineeting with a small group of Trustees and the Centre Manager to establish wliether a peison is suitable for the role of a trustee and if the person thinks the role is right for them. After checking that the candidate meets all the suilabilily and legal requirements lo be a DirectorlTrustee, including a DaL2 and Barring Service (DBS) clieck, the candidate meets with all the Trustees and is fom)ally appointed at the next Annual General Meeting. The new Trustee is ihen given further induction, cov'ering greater detail about Signposts and IhL lebJal aspects of beings d DirectOTITrustee, together with a copy of the Charity Commission's booklet about being a Trustee. Statement of Trustees, Responsibilities The Trustees (who are also the directors of Signposts (Mid-sussex) Ltd for the purposes of company law) are responsible tor preparing the Report of the Trustees and the fjnancial statements in accordance with applicabl¢ law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the chai'itable company and of the incoming resources and application of i'esources: including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and th¢n apply them consistently. observe the methods and principles in ihe Charity SORP. make judgements and estimates that are reasonable and prudent- prepare the financial statements on the goin&J concern basis unless it is inappropriate to presume that the charitable company will continue iii business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that th¢ financial statements comply with the Companies Act 2006. They are also responsible for safegLLarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Charity No 1098354 Company No 4666008 Signature and Declaration I declare that the Tn￿tee8 have approved the report above a￿d have authorised me to sign it on their behalf. Date: Signed.. ¥. Kay Reynold5 Charity No 1098354 Company No 4666008 INDEPENDENT EK4MINER'S REPORT TO THE TRUSTEES OF SIGIYPOSTS MID-SUSSEX LTD REGISTERED NUMBER: 4666008 Independent examiner's report to the trustees of Signposts {Mid-Sussex) Ltd ('*h¢ Company,) report to the charity trustees on my exatnination of the a¢¢owils of the Company for the year ended 28 February 2025. Responsibilities and basis of report As the charity's trustees of the Company (and also its dire¢tors for the purposes of company law) you are responsible for the pi'eparation of the account5 ill accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied rnyself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) ofthe 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no matters hav¢ come to my altention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or the accounts do nol accord with thos¢ records: or Ihe accouiits do not comply with the accounting requirements of Section 396 of the 2006 Act other than any r¢quirement that the accounts give a true and fair view which is not a matter considered a5 part of an independent examination. or Ihe accounts have noi been prepared in accordÉllice with the methods and principles of the Statement of Recon]mended Practice for accounting and reportLiig by charitie5 (applicable to charities preparing their accounts in accordance with tlie 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 understanding of the accounts to be reached. Christopher Robert Tyler FCA DChA FCIE FI CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Su55ex BNI 6TD CharityNo 1098354 Company No 4666008 Signposts (Mid-sussex) Ltd StAt¢ment of fRnaneiaR activities (including summary ineome and expenditure account) for the year ended 28 February 2025 Uttrestri¢ted Restricted Funds Total Funds (Notes 10 a & b) 2025 2024 Funds Note 2025 2024 2025 2024 Income and Endowments fTOIn'. Donations, Legacies and Grants 2a Charitable Activities 2b Other Trading Activities Investments 105 278 105 278 124,857 105,451 124,857 105,4S1 2c 2d Other 2¢ 4.866 3,496 109325 4,866 129.828 3,496 109,225 Total 129.828 Expenditure on: Raising fjjnds Cbaritable aciiviiies 3a 3b 131,047 118,662 131,047 118,662 Other 3¢ Totsl 131,047 118,662 131,047 118662 Net incom¢l(expenditure) -1219 -9,437 -1,219 -9,437 Transfer5 betreen funds Net movement in funds -1,219 -9,437 -1.219 -9,437 Reeonciliation of funds Tot81 fuDd5 brought fonvard Total funds carried forward 65,046 63.827 74,483 65,046 65.046 63.827 74,483 65.046 Charity No 1098354 10 Company No 4666008 Signposts (Mid-sussex) Ltd Balance Sheet at 28 February 2025 Unrestrieted Restricted Funds TotAI Total Funds (Note5 10 8 & b) 202S 2024 Funds Fund5 Note 2025 2024 2(125 2024 Fixed Assets Tangible Assets Current Assets Debtors 22,295 44.802 17.865 22,295 44,802 67.097 17,865 49,442 Cash at bank 2nd in hand 49,442 67J07 Total Current Assets 67.097 67.307 Liabilities cr￿ltors". Amun15 falling due within one year Net Current Assets or Ligbiiities 3.270 63,827 2,261 65.1)46 3,270 6J.827 2.261 65,046 Total Assets or Liabilities 63,827 65.046 63027 65,046 Totsl Fund5 of the Chgrity 63.827 65,046 The charitable company is enriiled to exemption frorn audit under Section 477 of the Cotnpanies Act 2006 for the year el￿ed 28 Febniary 2025. The members hav¢ not required the company to obtain an audit of its fmancial staternent5 for the year ended 28 February 2025 in accordance with Section 476 of the Cornpanies Act 2006. The Trustees acknowledge their responsibilities for la) ensuring that the charitable comp8ny keeps accounting records that comply with Sections 386 and 387 of the compan￿e5 Att 2006 and {bl preparing r]nancial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financ￿] year and of its surplus or deficit for each fjnancial year in accordance with the requirements of Sections 394 alld 395 and which othen¥ise Comply with the requirements of the Co]npallies Act 2006 relating to fwncial statements. so far as applicable to the charitable company. These fll)anLial statement5 have been prepared u) accordance with the provisions applicable to charitable ¢ompanie5 subject to the small ¢ompanie5 regime. The financial siatements were approv¢d by the Board of Trustees and authorised for issue on 17 Decemkr 2025 and were signed oll it5 behalf by. Chairperson KAY Reynolds TreAsurer Chris Elkins ctwity No 1098354 Company No 4666008 Signposts (Mid-sussex) Ltd Notes to the accounts for the year ended 28 February 2025 l Aecounting Policies la Basis of preparing the f￿anCial statements The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepaTed in accordance witli the Charities SORP (FRS102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts with the FIn￿]cIal Reporting, Staiidard applicable in the UK and Republic of Ireland (FRS102) (effective l JanuaTy 2019),, Financial Reportiiig Standard FRS102 'The Financial Reporting Standard applicable in ihe UK and Republic of Ireland, and the Companies Act 2006. The financial stalements have been prepared under the historical cost convention. The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The TrusteeslDirectors consider that there are no material uncertainties about the company's ability to continue as a goiiig concern. Ib Fund Accounting Unrestricted funds are available to spend on activities that further any of ihe pU￿oseS of charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Ch&rity'S work or for specilic projects being undertaken b}, the Charity. Ic Income Incom¢ is recognised when the charity becomes entitled to the resources, any performance conditions attached to the item(s) of incorne have been met, it is probable that the income will be received aiid the amount can be measured reliably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been m¢t, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Id Expenditure Expenditure is recogJnised once theT¢ is a legal or constructive obligation to make a payment to a third party. it is probable that settlement will be required and the amount of the obligation can be measured with reasonable certainty. The costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. Expenditure on charitable activities comprises costs incurred in furtherance of the purposes of the Charity and their associated support costs. Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Cliarity No 1098354 12 Company No 4666008 Signposts (Mid-sussex) Ltd Notes to the a¢¢ounts for the year ended 28 February 2025 le Tangible r￿ed assets Individual fixed assets Costing £1,000 or more are capitalised if they can be used for more than one year. They are valued at cost and are depreciated over their estimated useful economic lives on a straight-line basis over 3 yeaTS unless othenvise stated. If Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayment5 are valued at the amount prepaid net of any trade discounls due. Ig Cash at bank and in hand Cash at bank and cash in hand includes cash and short lern] highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Ih Creditors and provisions for liabilities The charity has creditors which are measiired at settlement less any trade discount. A liabllily is measured on recognition at its historical cost and then siibsequently measured at ihe best estimate of the amount required lo settle the obligaiion at the reporting date. li Retirement Benefits (Pension Scheme) The Charity operates a defined contribution pension scheme. Contributions payabl¢ to th¢ charity's pension scheme are charged to the Statement of Financial Activities in the period io which they relate. The scheme is available to all eligible employees and is managed by Smart Pension Ltd. The employer contribution in 2024125 was 30/0 and the einployee contribution was a minimum of 5 /0. lj Taxation The Charity is considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 201 O and therefore it meet5 the definition of a charitable companv for UK Corporation Tax purpose5. Accordingyl! the Charity is potentially exernpi from taxation in respect of income or capital gain5 receii'ed within categories covered by Chapter 3 Part I I Corporation Tax Act 201 O or Section 256 of Ihe Taxation of Chargeable Gains Act 1992, 10 the extent thal such income or gains are applied exclusively io ¢hariter has overall control of the charity. In accordance with section 7 of lis Memorandum of Associatioll each member may be liable to pay up to £1 O towards the cost5 of dissolution and the liabilities incurred by the charity while the contributor was a member. The company's regilrered number and registered offjce address can be found in the'Legal and Administrative Information, sectiQD of the accounts. Charity No 1098354 17 Company No 4666008