Charity registration number 1101140 (England and Wales)
Company registration number 04716514
EAST SUSSEX HEARING
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Caladine
Chartered Certified Accountants

EAST SUSSEX HEARING
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
D Bone
G Morris
Dr J Martyr
S Thursfield
A Carter
Dr K Norwood
Mr P Murden
(Appointed 28 March 20251
Chief Executive-joint
Chief Executive-joint
M Dimmock
G Chetcuti
Secretary
G Chetcuti
Charity number
1101140
Company number
04716514
Independent examiner
J Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastboume
East Sussex
BN21 1BF
Bankers
Metro Bank
One Southampton Row
London
WC1B SHA

EAST SUSSEX HEARING
CONTENTS
Page
Trustees, report
Statement of Trustees, responsibilities
Independent examinels report
Statement of financial activities
Statement of financial position
Notes to the financial statements
9-22

EAST SUSSEX HEARING
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's Memorandum and Articles of Associats'on, the Companies Act
2006 and "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 102) {effective 1 January 2019)"
Objectives and activities
The Charity's main objectives remain unchanged and that is to improve the quality of life for people with hearing
loss and anyone with a dual sensory loss (deafblindl and to redu￿ loneliness and isolation within the community.
We provide a range of support servi￿$ for clients including= information & advice, equipment demonstrations and
installations, lipreading and sign language classes, communication training, peer support groups, hearing health
checks including initial hearing screening, and microsuction ear wax removal. In addition to the above-mentioned
services, we also provide Deaf Awareness Training to family, friends, carers, health worker and businesses to
enable them to communicate more effectively with someone who has a hearing loss.
Public benefit
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and performance
Some of our key services include..
Information and Advice
From our Centre in Eastbourne and throughout the county via our volunteer-led
outreach service and Hearing Hopper outreach vehide.
Hard of Hearing Groups - Support groups in Eastboume. Lewes. Uckfield, St Leonards-on-sea and Hastings.
Deafblind Groups - Support group in Eastboume.
Sign Language Classes- Our Eastboume Centre (4). other {3).
Lipreading Classes - Eastboume and Seaford.
Hearing Health Checks and Initial Hearing Screening - From our Centre in Eastboume and throughout the
county via our Hearing Hopper outreach vehide and community-based pop-up-sessions. Ear wax removal is
available from our Centre in Eastboume or at home.
Equipment Installation and Repair
We Install and maintsin hearing assistive equipment on behalf of East
Sussex County Council's Sensory Impairment Team (SIRT).
Hearing Assistive Equipment Demonstrations - From our Centre in Eastboume and throughout the county via
our Hearing Hopper outreach vehicle.
Volunteering - A range of voluntary opportunities are available in our Centre in Eastbourne and throughout the
county.

EAST SUSSEX HEARING
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The future
Our key goals for the next 12 months or so are:
To generate increased funding to enable us to continue to run our existing services.
To expand the reach of our 'Hearing Hopper. outreach vehicle to enable us to reach even more rural and
isolated communities.
Continue to run and expand our hearing health checks and initial hearing screening servi￿.
To develop further our Deaf Awareness Training services with a focus on supporting businesses and
organisations to become more hearing-loss fn"endly and indusive.
We are a small charity a loyal and dedicated team of staff and volunteers and we pride ourselves on the level
of service that we provide. However, we can only continue to provide this much needed service to the local hard of
hearing community with the kind, generous support of ￿nders- moving us closer to achieving our goal of an
inclusive sociely where hard of hearing people can feel part of their l¢xal community and enjoy an independent life.
Financial review
There was a surplus for the year on general funds of £24,404 after transferring £88,815 from the designated
property fund and after covering any deficits arising on restricted funds (2024.. deficit of £52,298).
The charity seek to maintain at least 3 months operating expenditure as reserves calculated to be be￿een £60.000
and £70,000. General fund carried fotward are £41,800 (2024.. £17,396) and the trustees are looking to raise
income levels through grant making trusts and a variety of fundraising initiatives.
The Charity still holds £229,420 on designated unrestricted fijnd for propety matters which can be utilised for
General fund matters.
The Trustees have assessed the major risks to vthich the charity is exposed. and are satisfied that systems are in
place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a company limited by guarantee and was registered with the Charity Commission for England and
Wales on 10 December 2003.
The Charity changed its name to East Sussex Hearing on 5th June 2020.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial statements were=
D Bone
G Morris
Dr J Matyr
S Thursfield
A Carter
Mr E Rayner
Dr K Norwood
Mr P Murden
(Resigned 1 May 2024)
(Appointed 28 March 2025)
All of the Trustees are eligible for re*lection and wll be proposed for re-eledion at the next Annual General
Meeting.
New Twstees are appointed by majority vote of members in general meeting
Following the retirement of Mr D Rowan the Charity is managed on a day to day basis by Mr M Dimmock and Mrs G
Chetcuti as joint chief executs.ves together vrfith support staff. Trustees meet regularly to oversee the work of the
charity.

EAST SUSSEX HEARING
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees, report was approved by the Board of Trustees.
D Bone
Chainnan
14 November 2025

EAST SUSSEX HEARING
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees, who are also the directors of East Sussex Hearing for the purpose of company 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 Ac￿pted 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 charity and of the incoming reSoUr￿S and application of resources, induding the
income and expenditure, of the charitsble company for that year.
In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and prudent.,
state whether applicable UK Accounb'ng Standards have been followed, subject to any material departures
disclosed and explained in the financial statements.. and
prepare the financial statements on the going cOn￿M basis unless it is inappropriate to presume that the charity
11 continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

EAST SUSSEX HEARING
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EAST SUSSEX HEARING
I report to the Trustees on my examination of the financial statements of East Sussex Hearing (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 Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16
of the Companies Act 2006 and are eligible for independenl 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 145(5)(b) 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 the Charities Act 2011. 1 confirm that l am qualified to undertake the examination
because l am a member of ACCA, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause 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 not accord wth those records" or
the financial statements do not comply with the accounting requirements of section 396 of the Companies
Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a
matter considered as part of an independent examination- or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable lo 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 understanding of the financial statements to
be reached.
J Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1 BF
Dated: 14 November 2025

EAST SUSSEX HEARING
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current financial year
Unrestricted Unrestricted Restricted
funds
funds
funds
general designated
2025
2025
Total
Total
2025
2025
2024
Notes
Income from:
Voluntary Income
Incoming resources from charitable
activities
Other income
Investments
38,080
38,080
12,170
336.420
3.524
4.313
1,290
337,710
3,524
4,313
315,380
9.667
7.662
Total income
382.337
1,290
383,627
344.879
enditure on:
Raising funds
1,125
Charitable Activities
433,394
16,547
449,941
379,103
Total resources expended
433.394
16,547
449,941
380,228
Net gainsl(losses) on investments
13
(7.326)
(7,326)
13.051
Net outgoing resources before
transfers
(58,383)
(15,257)
(73,640)
{22,298)
Gross transfers be￿een funds
21-23
82.787
(88,815)
6,028
Net movement in funds
24.404
(88,815)
(9,229)
(73,640)
{22.298)
Fund balances at 1 April 2024
17,396
318,235
31,842
367,473
389,771
Fund balances at 31 March 2025
41,800
229,420
22,613
293,833
367,473
The statement of financial activities indudes all gains and losses recognised in the year.
The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

EAST SUSSEX HEARING
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prior financial year
Unrestricted Unrestricted Restricted
funds
funds
funds
general designated
2024
2024
Total
2024
2024
Notes
Income from:
Voluntary Income
Incoming resources from charitable activities
Other income
Investments
12,170
276,787
9,667
7,662
12,170
315,380
9,667
7,662
38,593
Total income
306,286
38,593
344,879
Ex enditure on:
Raising funds
1,125
1.125
Charitsble Activities
361,851
17,252
379,103
Total resources expended
362,976
17,252
380,228
Net gainsl(losses) on investments
13
13,051
13,051
Net outgoing resources before transfers
(43,639)
21,341
{22,298)
Gross transfers be￿een funds
21
(8,659)
8,659
Net 1ncomel(expenditu￿) for the yearl
Net movement in funds
(52,298)
30,000
{22,298)
Fund balan￿S at 1 April 2023
69,694
318,235
1,842
389,771
Fund balances at 31 March 2024
17,396
318,235
31,842
367,473
The statement of financial activities indudes all gains and losses recognised in the year.
The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

EAST SUSSEX HEARING
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
2025
2024
Notes
Fixed assets
Property. plant and equipment
15
28.804
42.793
Current assets
Inventories
Trade and other receivables
Investments
Cash at bank and in hand
16
17
18
16,216
19,827
149,902
92,390
22,000
16,235
157,229
137,769
278,335
(13.306)
333,233
{8,553)
Current liabilities
19
Net current assets
265,029
324,680
Total assets less current liabilities
293,833
367.473
Income funds
Restricted funds
Unrestricted funds - designated
Unrestricted funds - general
21
23
22,613
229,420
41,800
31,842
318,235
17,396
293,833
367,473
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying wth the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question
in accordance with section 476.
These financial statements have been prepared in accordan￿ viith the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 14 November 2025
D Bone
Chairman
Company Registration No. 04716514

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Company information
East Sussex Hearing is a prrvate company limrted by guarantee incorporated in England and Wales. The
registered office is Chantry House, 22 Upperton Road, Eastboume, East Sussex, BN21 1 BF.
1.1 Basis of preparation
The financial statements have been prepared in accordan￿ with the charity's Memorandum and Articles of
Association,
the Companies Act 2006 and "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 102) (effective 1 January 2019)" 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 applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling. vthich 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 out below.
1.2 Going Concem
At the time of approving the financial statements, the Truslees have a reasonable expectation that the charity
has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the Trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives. The core activities of the charity East Sussex Hearing are overseen by the general fvnd which also
incorporates Ihe Hearing Resour￿ Centre and Induction Loop Installation work. The general fund provides
support funding for the various other activib'es of the Trust to include sign writing, lip reading, outreach and
prescription work all considered core activities of the Trust.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements. Expenditure which meets
these Criteria is charged to the fund together with the appropriate management and support costs.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met.
the amounts can be measured reliably, and it is probable that income will be re￿ived.
Cash donations are recognised on receipt. Other donations are recognised On￿ the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwse if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies {Continued)
1.5 Expenditure
Expenditure is recognised On￿ there is a legal or constwctive obligation to transfer economic benefit to a
third party, 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 activity. The costs of each activity are made up of the total of direct costs and
shared costs, induding support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocaled directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activty are apportioned be￿een those activities 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.
Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries.
1.6 Property, plant and equipment
Property, plant and equipment 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 basis..
Fixtures, fittings and equipment
Motor vehicles
250A on a reducing balan￿ basis
200￿.250fi on a straight line basis
The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
Fixed assets costing below £2,000 are not capitalised.
1.7 Impairment of non-current assets
At each reporting end date, the charity reviews the carrying amounts of its tsngible 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 Inventories
Inventories are stated at the lower of cost and estimated selling pri￿ less costs to complete and sell. Cost
comprises direct materials and, vthere applicable. direct labour costs and those overheads that have been
incurred in bringing the inventories to their present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of repla￿ment cost and cost.
Net realisable value is the estimated selling pri￿ less all estimated costs of Completion and costs to be
incurred in marketing, selling and distribution.
1.9 Cash and cash equivalents
Cash and cash equivalents indude 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-

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies {Continued)
1.10 Financial instruments
The charity has elected 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 inslruments are recognised in the charity's balance sheet when the Charity becomes party to the
contractual provisions of the instrument.
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 recognised amounts and there is an intention to settle on a net
basis or to realise the asset and setue the liability simultsneously.
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at amortised cost
using the effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the fulure receipts discounted at a market rate of interest.
Financial assets dassified as re￿1vable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at
transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at the present value of the future payments discounted at a market rate of interest. Financial
liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at
transaction pri￿ and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the perrod in which the employee's services are
received.
1.12 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.13 Allocation and apportionment of costs
Salaries are apportioned bel￿een the charitable activities based upon time allocated to each project.
Direct costs of fundraising are allocated accordingly to the project that incurred the expense.
1.14 Current asset investments
Current asset investments are initially measured at transaction price exduding transaction costs. and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
11

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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 carying 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 to 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 recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods vthere the revision affects both current and future
periods.
Income from donations and legacies
Unrestricted
funds
2025
Unrestricted
funds
2024
Donations and gifts
Legacies
14,452
23,628
12,170
38,080
12,170
Income from charitable activities
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Fees receivable
Grants receivable
131,827
204,593
1,290
133,117
204,593
84,259
192,528
2,229
36,364
86,488
228,892
336,420
1,290
337,710
276,787
38,593
315,380
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2025
2024
Fundraising events
3,524
9,667
12-

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Income from unlisted inveslments
Interest receivable
4,276
37
4,192
3,470
4,313
7,662
Raising funds
Total Unrestricted
funds
general
2024
2025
Fundraisin
and ublici
Contract ServI￿S {Fundraisers)
1,125
1,125
13-

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EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs
Support Governance
costs
costs
2025
Support Governance
costs
costs
2024
Depreciation
Rent and service charges
Insurance
Computer and intemet
Office expenses
Subscriptions
Telephone
16,079
33,576
2,304
4,864
19,173
216
3,195
16,079
33,576
2,304
4,864
19,173
216
3,195
8,733
30,493
1,781
3,816
20,170
216
2,256
8,733
30,493
1,781
3,816
20,170
216
2,256
Independent Examination
Professional fees
Accountancy
Payroll services
Annual return fee
1.080
5.550
2.616
1.056
1.080
5.550
2.616
1.056
1,020
3,909
1,976
1,056
1.020
3.909
1.976
1.056
13
79,407
10,336
89,743
67,465
7,974
75,439
Anal sed be￿een
Charitable activities
79,407
10,336
89,743
67,465
7,974
75,439
10 Net movement in funds
2025
2024
The net movement in funds is stated after chargingl(crediting)'.
Fees payable for the independent examination of tt)e charity's financial
statements
Depreciation of owned propety, plant and equipment
1,080
16,079
1,020
8,733
11 Trustees
None of the Trustees (or any persons conneded with them) re￿iVed any remuneration or benefits from the
charity during the year.
16-

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
Manager
Administration
Charitable activities
Total
10
Employment costs
2025
2024
Wages and salaries
Social security costs
other pension costs
225,252
13,835
6,307
211.203
12.638
6,454
245,394
230,295
There were no employees whose annual remuneration VRS more than £60,000.
Remuneration of key management personnel
No employees are considered to be key management as recognised by the charity SORP.
13 Gains and losses on investments
Unrestricted Unrestricted
funds
funds
2025
2024
Gainslllossesl arising on=
Revaluation of investments
(7,326)
13.051
14 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
17-

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Property, plant and equipment
Fixtures.
frtting5 and
equipment
Motor
vehicles
Total
Cost
At 1 April 2024
Additions
32,292
2,090
61,930
94,222
2,090
At 31 March 2025
34,382
61,930
96.312
Depreciation and impaimient
At 1 April 2024
Depreciation charged in the year
25,524
2,215
25,905
13,864
51.429
16,079
At 31 March 2025
27,739
39,769
67,508
Carrying amount
At 31 March 2025
6,643
22,161
28,804
At 31 March 2024
6,768
36,025
42,793
16 Inventories
2025
2024
Finished goods and goods for resale
16,216
22,000
17 Trade and other receivables
2025
2024
Amounts falling due within one year:
Trade receivables
Other receivables
Prepayments and accrued income
4.746
7.250
7.831
1.135
7.250
7.850
19,827
16,235
18 Current asset investments
2025
2024
At 1 April 2024
Unrealised loss in year
157,229
(7,327)
144,175
13.054
At 31 March 2025
149,902
157.229
18-

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Current liabilities
2025
2024
Accruals and deferred income
13.306
8.553
20 Retirement benefit schemes
2025
2024
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
6,307
6,454
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
21
Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 April
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
Be Smart IT workshops
Outreach work
Deaf Job Club Fund
Lipreading Fund
Hearing Hopper Fund
1,342
500
(1.342)
(500)
(797)
(6.521)
(7,387)
797
5.231
1.290
30,000
22,613
31,842
1,290
(16,547)
6,028
22,613
Previous year:
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Be Smart IT workshops
Outreach work
Deaf Job Club Fund
Lipreading Fund
Hearing Hopper Fund
Sundry Restricted Funds
1,342
500
1,342
500
(1,559)
(9,329)
1,559
7,100
2,229
30,000
6,364
30,000
(6,364)
1,842
38.593
(17,252)
8,659
31,842
19-

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21
Restricted funds {Continued)
Be Smart - IT workshops - this fund is used to run free workshops on using IT equipment such as laptops,
tablets and smartphones.
Outreach work - grants re￿iVed to run outreach events in Eastboume.
Deaf Job Club Fund - this fund is for a retum to work job dub. The deficit on this fund was covered by a
transfer from the General fvnd.
Lipreading Fund - this fvnd is for lipreading classes. The deficit on this fvnd was covered by a transfer from
the General fund.
Sussex Community Fund - this grant is for running training. workshops, support classes and hearing aid
maintenance.
Hearing Hopper Fund - A grant from Sussex Masonic Society for the purchase of a vehicle. The depreciation
of the vehicle to be charged against the fvnd from 1 stApril 2024 over 4 years.
Sundry Restricted Funds - incorporates small restricted grants for a portable audiometer, hearing aids and
micro-suction work. These funds were expended in the year.
22 Unrestricted funds
The unrestricted funds of the charity comprise 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
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2024
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2025
General funds
17,396
382,337
(433,394)
82,787
(7,326)
41,800
Previous year:
At 1 April
2023
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2024
General funds
69,694
306,286
(362.976)
(8.659)
13.051
17.396
-20-

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 Unrestricted funds - designated
These are unrestricted funds which are material to the charity's activities.
Balance at Transfers Balance at Transfers
1 April 2023
1 April 2024
Balance at
31 March
2025
Capital fund (designated)
318,235
318,235
{88,815)
229,420
Notes
The capital fund represents gifts and funds set aside for future refurbishment of existing buildings or
purchase or lease of a new building.
During the year 2024125 the sum of £88,815 was transfe￿ed back to the General Fund to replenish
reserves.
24 Analysis of net assets between funds
Unrestricted Unrestricted
funds
funds
general designated
2025
2025
Restricted
funds
Total
2025
2025
At 31 March 2025:
Propety, plant and equipment
Current assetsl(liabilities)
6.643
35.157
22.161
452
28.804
265.029
229.420
41,800
229,420
22,613
293,833
Unrestricted Unrestricted
funds
funds
general designated
2024
2024
Restricted
funds
Total
2024
2024
At 31 March 2024:
Propety, plant and equipment
Current assetsl{liabilities)
12.793
4.603
30,000
1,842
42,793
324,680
318.235
17.396
318.235
31.842
367.473
21

EAST SUSSEX HEARING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
25 Operating lease commitments
Lessee
The company had annual commitments under non-cancellable operating leases for rent and services.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows=
2025
2024
Within one year
Between two and five years
33.000
24.750
31.900
55.825
57,750
87,725
26 Related party transactions
There were no other disclosable related paty transactions during the year (2024= none).