Registered number: 03939332 Charity number: 1106623
The Trust for Developing Communities (A company limited by guarantee)
Trustees' report and financial statements for the year ended 31 March 2021
The Trust for Developing Communities
(A company limited by guarantee)
Contents
| Page | |
|---|---|
| Reference and administrative details of the Company, its Trustees and advisers | 1 |
| Trustees' report | 2 - 10 |
| Independent auditors' report on the financial statements | 11 - 14 |
| Statement of financial activities | 15 |
| Balance sheet | 16 |
| Statement of cash flows | 17 |
| Notes to the financial statements | 18 - 37 |
The Trust for Developing Communities
(A company limited by guarantee)
Reference and administrative details of the Company, its Trustees and advisers for the year ended 31 March 2021
| Trustees | Mr R Brown MBE |
|---|---|
| Mr D Byrne | |
| Ms E Haughton | |
| Mr G Heath | |
| Ms E P O'Leary | |
| Mr J Chmiel (resigned 29 May 2020) | |
| Ms L Marley (resigned 5 June 2020) | |
| Mr M Pattinson, Chair (appointed 25 September 2020) | |
| Mr S M Kennedy (appointed 30 November 2020) | |
| Mr P Wishart (resigned 18 February 2021) | |
| Ms T Skae (appointed 18 February 2021) | |
| Company registered number 03939332 Charity registered number 1106623 Registered office Community Base 113 Queens Road Brighton BN1 3XG Company secretary Mr G Heath Chief executive officer Mr A Halle Independent auditors Kreston Reeves LLP Chartered Accountants Plus X Innovation Hub Lewes Road Brighton East Sussex BN2 4GL Bankers CAF Bank 25 Kings Hill Kings Hill West Malling Kent ME19 4TA |
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The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report for the year ended 31 March 2021
The Trustees present their annual report together with the audited financial statements of the company for the year 1 April 2020 to 31 March 2021. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition effective October 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities
a. Vision, Mission and Values
TDC's Vision is for Brighton and Hove to become a city of equality, diversity and inclusion where our communities thrive.
Our Mission is to deliver community-led solutions.
Our Values are community, equality, diversity and inclusion.
Community "Strong communities are the key to health and happiness!". Community-led solutions produce longer lasting and more meaningful change. When we connect people, organisations and communities this maximises our resources and improves our well-being. Together we are greater than the sum of our parts.
Equality "None of us can truly thrive whilst some of us are in poverty!" To address economic, social and health inequalities, we recognise that everyone has different needs and opportunities. It is essential that resources are focused where they are most needed to enable everyone to play their full part - which benefits us all.
Diversity "Our diversity is our strength!" We are enriched by our range of cultures, situations, sexualities, genders, faiths, ages and abilities. This unique blend gives us the experience and perspectives we need to address our city's problems.
Inclusion "There is no 'them and us' only us!" We all have something valuable to offer, so when we support people to participate, including our most excluded and vulnerable residents - everyone gains from this contribution.
b. Objectives
TDC deliver community development and engagement work in Brighton and Hove supporting communities to build on their strengths, identify issues and deliver solutions. We work with people living in areas with high levels of poverty and people from communities that experience exclusion. This includes work with young people, older people and people form Black, Asian and minority ethnic communities. By showing that tackling inequality benefits the whole community we aim to inspire people to take action.
c. Strategy
Our current strategy ‘Community-led Solutions to Tackling Inequality’ lays the path for TDC to become a healthy and sustainable organisation delivering a dynamic programme of community-led solutions that reduces the unacceptable inequality in Brighton and Hove.
To make this happen TDC has taken on leadership roles in new partnerships delivering community development, engagement and youth work across the city, focusing on empowering communities and bringing people together to make positive social change.
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The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
d. Activities, Achievements and Performance
Covid-19
The year 2020-21 was dominated by Covid-19. By the end of the year there had been 468 deaths from Covid in Brighton & Hove, 126,978 in the UK and 2,937,715 across the world. This tragedy has shone a light on stark health inequalities - with the disease disproportionately affecting people in poverty and people from Black, Asian and minority ethnic communities – both globally and here at home in Brighton and Hove.
As well as the loss of lives, there has been the loss of livelihoods, with reports showing that over 2 million people in the country did not work for the second half of the year. Then there is the social impact of the virus. With so many of the activities we all to do to keep ourselves well, healthy and connected being cut or shut.
Despite all this it has been inspiring to see the community response to this crisis. We have seen people looking out for each other like never before, providing food, doing shopping, phone calls, door knocks, whatever is needed. The community spirit has been astonishing.
It has been communities themselves that have led the response here in Brighton & Hove and we are so proud of the way that TDC has been there in the background providing the much-needed support to enable this to happen.
TDC’s Neighbourhood Team jumped in without hesitation or a break to bolster local food efforts, our Youth Team went above and beyond to reach out to vulnerable young people and the Equalities Team have produced significant research highlighting injustice and have supported people facing exclusion through the crisis. Our Central Team have also been remarkable - navigating the challenges of providing ‘back-office’ support with no actual office - enabling a swift and effective transformation of our delivery infrastructure.
"This pandemic has demanded a response unprecedented in peace time, and our communities have delivered.” Locality - We Were Built for This.
Each department’s work throughout this most challenging of years is now detailed below.
Neighbourhood
Inclusive Community Partnership. TDC led the Inclusive Community Partnership to bid for and win the Brighton and Hove City Council three-year Third Sector Commission contract to integrate community development and engagement to tackle inequality in our city.
The partnership of eleven trusted, high quality, locally based charities, combined their expertise and resources to successfully deliver the first year - far exceeding our targets whilst responding to the unprecedented challenges of Covid.
The Partnership engaged over 4,500 people in neighbourhood activity in areas experiencing high levels of poverty and a further 11,000 people in engagement activities with people experiencing exclusion. This included: 4,000 people from Black, Asian or minority ethnic communities engaged by TDC, Sussex Interpreting Services and Hangleton & Knoll Project (HKP); 3,500 carers supported by the Carer’s Hub with nearly 900 new referrals; 2,000 people with special educational needs supported by Amaze; along with specialist work from LGBT Switchboard, The Clare Project, Possability People, Friends Families Travellers, Health Watch and Speak Out.
TDC enabled over 70,000 community volunteer hours in the year, well above the target of 48,000, which included work such as delivering over 150,000 Covid Info Newsletters across the city. This was essential work to complement the creation of the covidbrightonhove.org.uk website (with Community Works) to ensure vital information got to everyone – both on and off-line. Some of the most challenging volunteering across the year was the coordination of food hubs across city – who experienced on average a four-fold increase in need through the year. Our volunteer support courses were key in keeping these vital community-led services running.
“The experience I gained helping to coordinate the Bristol Estate Food Hub was invaluable as it taught me how
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The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
to manage groups of people, be highly adaptable to challenges as they arise and put compassion at the forefront of my work” Volunteer, Bristol Food Hub
The crucial role of community buildings was also highlighted through the pandemic and TDC supported 48 community groups running buildings in the city through the Community Buildings Network, many of whom hosted food hubs and vital community services.
We supported over 100 community groups to win grants to run activities engaging over 4,000 people with local well-being opportunities through the Healthy Neighbourhood Fund.
“I am so glad I joined this; at points I have felt suicidal and being involved in this group has literally saved my life.” Member of Men’s Exercise Group
Throughout this work we also supported local community anchor organisations and small groups to bring in £360k to enable grassroots responses to the crisis and shore up sustainability of community assets - well above the target of £50,000 and we generated an additional £195,000 in in-kind support.
Some community groups providing key citywide services invited us in to support their development including the Racial Harassment Forum who contracted us to support them to develop independent governance and successfully register as a Charitable Incorporated Organisation. ADHD Aware continued to contract us to advise on fundraising, governance and growing their volunteer programme. Their online offering providing crucial support during lockdowns with over 40,000 responses in the year to people who are neuro diverse and their friends and families.
"TDC has been a steady and experienced guide as our group navigated uncertain times this year. They have supported us as we moved into providing our services digitally, as well as expanding our capabilities into new areas." ADHD Aware Trustee
Older People. TDC’s work to support older people is delivered through the Ageing Well partnership, led by Impact Initiatives. With this group being one of those most at risk with the sudden onset of lockdown, TDC developed new approaches which involved telephone, e-mail and postal support to individuals to supplement our usual community development group work activity. Our initial priority was to establish that everyone had access to food supplies and medication.
We supported local community groups to create and maintain telephone trees in order to cascade well-being information among their members, which became a crucial way to keep people updated as the guidelines changed over the course of the year. We supported people to safely return to meeting where possible. One particular highlight was an Intergenerational PenPals project which brightened the days of both older and younger people thereby helping to reduce loneliness.
“Thanks to the phone calls and emails I received, I was able to access the Covid vaccination process at the Portslade Medical Centre and was given confidence to attend.”
Equalities
Support. TDC’s Equalities Team delivered projects to support people from Black, Asian and minority ethnic communities with health and well-being support through both one-to-one and group work.
Our Community Roots work supported twelve Black, Asian, and ethnically diverse community groups, involving 408 people, and a further 18 people with more complex mental health issues. We deliver this work in partnership with HKP, whilst the project is led by Southdown Housing. We were delighted that Community Roots won the Sussex Community Star and Care Award in the mental health category. Our Social Prescribing Plus project, delivered through a partnership with Together Co focused support on issues of isolation, financial exclusion and housing.
We began a new targeted engagement project with the local Albanian Community to share information on accessing support opportunities, we helped grow community groups by 67% with now over 700 members engaging.
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The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
We successfully completed our MESH project which provided English language support to migrants in partnership with Voices in Exile and have secured new funding from the Department of Work and Pensions to widen the work to include employability support to start in Autumn 2021.
“When I came to Brighton, I was like a plant pulled from its land, I was afraid people couldn’t understand me… we begin from zero, this is very hard for us. MESH made these things easier for me. Now, through the MESH caseworker, things make sense… Now I know some people, I meet friends, I understand how this system works. I’m starting to stretch my roots into Brighton.” MESH participant.
Voice. We delivered five projects to gather views about services from the City Council and the NHS. Wherever possible we ensure the research is community led. This work included creating a new Community Voices group to enable people from Black, Asian and minority ethnic communities to identify their own priorities and inviting commissioners to discuss these issues - reversing the previous commissioner-led approach. We also ran research with people with learning disabilities and a Health Inclusion project in East Brighton in partnership with the Wellsbourne GP Practice - with a view to setting up a new health forum.
The largest and most significant piece of research work we delivered in the year was The NHS, COVID-19 and Lockdown: The Black, Asian, Minoritised Ethnic and Refugee Experience in Brighton and Hove. We led a partnership of six local charities with Dr Anusree Biswas Sasidharan as lead researcher to survey over 300 people about their experiences of the NHS, Covid and lockdown. The impact has included new follow up projects to action recommendations, new focus on translating materials, proactive outreach to diverse communities around vaccine uptake and new initiatives and posts around race equality in the NHS Clinical Commissioning Group.
Community Learning. The Equalities Team also delivered extensive Community Learning work in areas of the city experiencing high levels of poverty. In the first year of a new three-year partnership with Brighton Unemployed Families Centre Project and HKP we supported 313 learners in 904 learning sessions - 1,808 learner hours in total. Whilst our Finding Your Way project enrolled 17 learners on an employability support course.
“I feel more confident with information about job applications and cover letters, this course has given me the confidence.” Finding Your Way course participant.
We delivered training on community development for UK Faculty of Public Health Registrars and for the National Trust and deliver bi-monthly hub networking events for cross-sector staff in neighbourhoods across the city.
“I am fired up and excited - the course was inspirational.” Public Health Registrar
Youth Work
Youth Clubs & Detached. TDC’s youth work is focused on supporting the communities with the highest levels of deprivation in the city. 56% of all visits to TDC youth sessions were from young people living in the 10% most deprived areas of the city by the Income Deprivation Affecting Children Index.
With the onset of Covid the Youth Team worked hard to use a variety of methods to continue to engage with young people throughout the various lockdowns. We consulted with young people about preferred platforms and social media preferences so that we could provide support to as many young people as possible.
Online work was supplemented with calls home to increase contact between workers and families/carers who were then more confident contacting youth workers with concerns. Weekly live online sessions offered information and support on mental health, wellbeing, relaxation, current events, fake news and campaigns. Regular welfare checks were key in identifying those young people in need of additional support, such offering one-to-one ‘walk and talk’ sessions within social distancing guidelines and signposting to specialist support where needed.
Through Brighton Streets, the citywide detached youth work partnership led by TDC - youth workers received formal Key Worker status, enabling us to replace many building-based sessions, with on-road youth work. We
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The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
made 1,826 interventions with young people through this work, which included workers building positive relationships with young people who were not previously engaging with services.
“There is a clear and plausible causal link between youth workers' support and a reduction in young people’s involvement in negative, risky and potentially violent behaviour” The Centre for Education & Youth, May 2021 – Evaluation of Brighton Streets.
Youth Participation. We developed a new Youth Leadership programme, seeing Young Leaders delivering training on participation for the TDC Youth Team and one of moving onto a formal Youth Work qualification.
Young People joined the Youth Voice Group which made recommendations to the Local Violence Reduction Partnership on ways to engage young people and reduce youth violence. With young people participating in the Centre for Education and Youth evaluation to look at the impact of detached youth work.
Special Projects. We were able to offer a full summer programme and also supported young people to write successful bids to the Youth Led Grants Scheme including: a Young Men’s Group, football tournament, workshops on drug and alcohol education over a sleepover/residential weekend. This work was done via Zoom, text messages, phone calls and on detached sessions.
TDC continued to deliver Curiosity Club – our science, technology and environmental awareness club in East Brighton. Youth workers also delivered both online and in real life sessions with the Look Sussex club for blind and visually impaired young people and continued our youth work with Travellers when lockdown rules allowed.
TDC’s Kit Car project, building an electric car from scratch and racing it at Goodwood had a range of young people from backgrounds of anti-social behaviour, issues with the police, in foster care and all in need of some social inclusion. The project allowed them to gain a new experience and build upon their social skills.
Reboot coaches provided individual support to 35 young people at risk of progressing through the criminal justice system to engage with diversionary, activities, develop resilience and coping strategies and re-engage with education and training.
TDC delivered Winter Welfare hampers containing store cupboard essentials, blankets, socks, food vouchers and a specially written TDC Youth Team Cookbook to the families of young people we work with that were in need.
“You wouldn’t believe how much I need this right now – this is my broke week. I’ve just had a letter from the letting agent saying they’d undercharged my rent so I’m now a £1000 in arrears. I’ve no food and my mum has just sent me £25 to try and get through the week. – this is amazing, thank you so much”
e. Main activities undertaken to further the Company's purposes for the public benefit
TDC’s main activities, as described above, are all focused on supporting communities experiencing poverty and exclusion in the city of Brighton and Hove – for public benefit.
The Trustees confirm that they have had due regard to Charity Commission guidance on public benefit in setting the Charity's objectives and activities.
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The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
Financial review
a. Going concern
Due to the challenges of Covid, the Trustees have given additional attention to this issue of going concern for TDC. After making extensive enquiries, the Trustees are fully confident that the Company has adequate resources to continue at full operational capacity for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Results for the year
The charity's total income for the year was £1,354,995 (2020: £1,035,240) and had net incoming resources for the year of £35,636 (2020: net outgoing resources £12,568).
c. Reserves policy
The TDC reserves policy is to: ensure the organisation’s resilience; protect ongoing sustainability; enable the continuation of delivery of charitable activities for our beneficiaries; and as a demonstration of good stewardship of the charity’s funds. To achieve this, the Trustees believe that the reserves target is to hold the appropriate funding to cover our designated funds, additionally the charity’s organisational costs for three months – including staffing and central services costs, and also a sum for legal and redundancy costs in the case of closure.
The current figure represented by this reserves target is £310,000 (2020: £270,000). After the year end our redundancy costs have been updated and agreed by the Trustees to have risen to £73,000, which is the figure incorporated within our reserves target. After taking account of designated funds and fixed assets, our remaining free reserves stand at £280,000 (2020: £243,900), this shows we have reached 90% (2020: 90%) of our target.
TDC continues to operate within our sustainable business model which is designed to give the organisation a more secure financial footing and build greater resilience. This includes investing in essential infrastructure, whilst developing a broader range of income generation activities. We were able to grow our reserves in this financial year, with the percentage target remaining at 90% due to the increasing growth in our turnover. We remain on track to reach our reserves target within two years.
d. Investments policy
All TDC monies held in reserves are spread across different financial institutions that are covered by the £85,000 maximum Financial Services Compensation Scheme. We review the investment income from these funds at Internal Sub-Committee meetings and weigh this against speed of access to monies.
e. Principal risks
TDC regularly consider the major risks to which the charity is potentially exposed and are confident that controls are in place to mitigate those risks. We pay particular attention to our work with children and with vulnerable adults - ensuring we have robust safeguarding and child protection policies and procedures in place. In the year we implemented new safeguarding software MyConcern to further improve safeguarding reporting and follow up.
TDC's risk management approach is overseen by our Board of Trustees and includes a regular thorough review of the risks that we may encounter. This informs the ongoing development of policies and procedures which serve to mitigate identified risks. We are proactive in addressing risk and respond promptly to emerging issues.
We continued to utilise our Coronavirus Risk Assessment process which focused on supporting communities safely, ensuring staff wellbeing, transforming working practices and securing the sustainability of the organisation. We have continued with protocols to keep key policies frequently updated with close attention on evolving national and local guidance. The focus of the Internal Sub-Committee has been on the impact of Covid on services and on financial strength, with the return to a broader view of risk planned for 2021.
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The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
f. Financial risk
2020-21 was TDC’s first year employing a new Finance Director role, who brought greater robustness to our finance systems through revising our Finance Procedures and implementing new controls. Further progress to mitigate against financial risk was achieved through outsourcing our payroll to a specialist professional company. Oversight of financial risk is conducted at Board level through regular Internal Sub-Committee meetings, which are chaired by TDC’s Treasurer.
g. Principal funding and income generation
TDC has achieved a second consecutive year of over 30% growth. The charity continues to be primarily funded through local statutory sources of income, though has been careful to cultivate a broader range of income sources to ensure organisational sustainability, with the full list of TDC’s funders detailed below.
The Trustees are mindful of ensuring that any new income streams are only to deliver work that fits the organisation’s values and community development approach; and of investing in organisational infrastructure to ensure that the organisation's internal capacity can continue to successfully support delivery, as has been the case again this year.
Responsibility for income generation is shared amongst senior staff, led by the Chief Executive and supported by a Development Manager and the Directors of each delivery Department.
h. Support costs
For these accounts the Trustees are presenting the full Support Costs of the organisation, which explains the increase in this area. We will be using this revised format going forward, which will enable a clearer comparative in future years.
In 2019-20 the Support Costs analysis showed only the core costs, that is staff and services, which were unallocated to projects, and therefore paid out of unrestricted funds.
In 2020-21 the Support Costs analysis shows the full Central Services costs, all of which were allocated to projects.
Structure, governance and management
a. Constitution
The Trust for Developing Communities is registered as a charitable company limited by guarantee and was set up by a Trust deed.
Its governing document is its Memorandum and Articles of Association dated 3 March 2000, amended at General Meetings held on 12 December 2002, 20 October 2004 and 18th October 2016.
b. Trustees appointment, induction and indemnity
The management of the Company is the responsibility of the Trustees, who are elected to serve three-year terms by TDC’s Members at each Annual General Meeting (AGM). With TDC’s Membership comprising local community groups and individuals.
Prospective Trustees undertake a thorough application and induction process and can be co-opted onto the Board by Trustees before standing at the AGM. The Trustees must consist of at least five and not more than 15 individuals. One third of the Trustees must retire at each AGM, though may stand for re-election. The current number of Trustees is eight.
In addition to a robust risk framework and governance procedures, TDC purchase Trustee indemnity insurance.
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The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
c. Organisational structure, management, staffing and remuneration
The Trustees delegate day to day decision making to the Chief Executive who is supported by the Senior Leadership Team, comprising department directors and key central staff.
TDC employed 45 staff in 2020-21 who are organised into Teams, each led by a Director.
TDC operate a remuneration policy overseen by the Board of Trustees which is used to set the pay and remuneration for TDC’s key management personnel, and for all staff. The organisation uses the National Joint Council pay scales to set pay levels and assigns roles to specific bandings to reflect the skills required for specific roles. Employees at TDC progress to the next salary point within their band on 1st April each year, subject to satisfactory performance, assuming they have been in post for over 6 months and until they reach the top of their scale. Each year, TDC Trustees will determine whether the salary points for all staff should be adjusted to reflect cost of living changes in the NJC salary scales, taking account of benchmarking with similar organisations. A cost-of-living increase was awarded for 2020-21 in line with inflation.
The Trustees would like to express their particular admiration and respect for the whole staff team at TDC who worked tirelessly throughout the year to ensure that TDC was able to be at the forefront of the community-led responses to Covid. The organisation created a series of well-being measures aiming to support staff through the many challenging situations faced, such as working around home schooling, isolation, concerns for family and friends. Throughout all this the staff team’s dedication and commitment shone through and is much appreciated by the Trustees.
d. Related party relationships
TDC has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and TDC at 31 March 2021.
Plans for future periods
TDC is in the process of reviewing our strategy in light of the upheaval of Covid – however our vision of a city free from inequality and of achieving this through empowering and connecting communities remains unwavering.
To respond more effectively to the changing needs of communities, we are exploring ways increasing participation both within our delivery and within the organisation itself of developing new methods that allow us to pilot community led approaches and respond to learning in a more agile way.
We foresee responding to the aftermath of Covid being the lead focus of work for the coming year and that successful partnership working will remain key to our success.
The Trustees of TDC would like to take this opportunity to thank all our partners who we work with so closely to achieve more than the sum of our parts. We would also like to thank all our funders and supporters, (listed in Note 4 below, along with Hyde and Clarion Housing Associations) without whom this work would not be possible – your support is greatly appreciated.
Tribute to Barry Hulyer. The Trustees would like to pay special tribute to TDC’s founder and community development legend Barry Hulyer who passed away in July 2020.
Barry’s tireless devotion and commitment to the local community and to bringing people together has left a significant legacy in Brighton and Hove. Before TDC, Barry ran HKP, and was involved in creating the CVSF (now Community Works), Audio Active and the Resource Centre – all successful and influential charities to this day.
To honour Barry Hulyer’s memory, TDC is creating a series of ‘Chat Benches’ around the city to enable people who feel isolated in their daily lives to be able make a connection with someone new.
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The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2021
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the Company for the purposes 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 Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company 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 Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of information to auditors
Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:
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so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and
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that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
Auditors
The auditors, Kreston Reeves LLP, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
Approved by order of the members of the board of Trustees and signed on their behalf by:
................................................
Mr M Pattinson (Trustee) Date:
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The Trust for Developing Communities
(A company limited by guarantee)
Independent auditors' report to the Members of The Trust for Developing Communities
Opinion
We have audited the financial statements of The Trust for Developing Communities (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
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The Trust for Developing Communities (A company limited by guarantee)
Independent auditors' report to the Members of The Trust for Developing Communities (continued)
Other information
The Trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Auditors' report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
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the information given in the Trustees' report is inconsistent in any material respect with the financial statements; or
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sufficient accounting records have not been kept; or
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the financial statements are not in agreement with the accounting records and returns; or
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we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Page 12
The Trust for Developing Communities (A company limited by guarantee)
Independent auditors' report to the Members of The Trust for Developing Communities (continued)
Auditors' responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
• Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and safety) and fraud, and review of the reports made by management; and
-
Assessment of identified fraud risk factors; and
-
Identifying and assessing the design effectiveness of controls that management has in place to prevent
-
and detect fraud; and
-
Performing analytical procedures to identify any unusual or unexpected relationships, including related
-
party transactions, that may indicate risks of material misstatement due to fraud; and
-
Confirmation of related parties with management, and review of transactions throughout the period to
-
identify any previously undisclosed transactions with related parties outside the normal course of business; and
-
Reading minutes of meetings of those charged with governance, and
-
Review of significant and unusual transactions and evaluation of the underlying financial rationale
-
supporting the transactions; and
-
Identifying and testing journal entries, in particular any manual entries made at the year end for financial
-
statement preparation.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the charitable company's internal control.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees.
-
Conclude on the appropriateness of the Trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors' report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors' report. However, future events or conditions may cause the charitable company to cease to continue as a going concern.
Page 13
The Trust for Developing Communities (A company limited by guarantee)
Independent auditors' report to the Members of The Trust for Developing Communities (continued)
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
Kreston Reeves LLP
Chartered Accountants Registered Auditors Plus X Innovation Hub Lewes Road Brighton East Sussex BN2 4GL
Date: 6 September 2021
Kreston Reeves LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Page 14
The Trust for Developing Communities
(A company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account) for the year ended 31 March 2021
| Note Income from: Donations and legacies 3 Charitable activities 4 Investments 5 Total income Expenditure on: Raising funds Charitable activities 6 Total expenditure Net income/(expenditure) Transfers between funds 14 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restricted funds 2021 £ - 1,283,885 - 1,283,885 - 1,277,175 1,277,175 6,710 (4,136) 2,574 10,852 2,574 13,426 |
Unrestricted funds 2021 £ 8,302 62,667 141 71,110 15,053 27,131 42,184 28,926 4,136 33,062 246,948 33,062 280,010 |
Total funds 2021 £ 8,302 1,346,552 141 1,354,995 15,053 1,304,306 1,319,359 35,636 - 35,636 257,800 35,636 293,436 |
As restated Total funds 2020 £ 3,124 1,029,137 2,979 1,035,240 14,948 1,032,860 1,047,808 (12,568) - (12,568) 270,368 (12,568) 257,800 |
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 18 to 37 form part of these financial statements.
Page 15
The Trust for Developing Communities (A company limited by guarantee) Registered number: 03939332
Balance sheet as at 31 March 2021
| Note Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Total net assets Charity funds Restricted funds 14 Unrestricted funds 14 Total funds |
32,888 407,339 440,227 (146,791) |
2021 £ - - 293,436 293,436 293,436 13,426 280,010 293,436 |
43,558 283,834 327,392 (72,640) |
2020 £ 3,048 |
|---|---|---|---|---|
| 3,048 254,752 |
||||
| 257,800 | ||||
| 257,800 | ||||
| 10,852 246,948 |
||||
| 257,800 |
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
However, an audit is required in accordance with section 144 of the Charities Act 2011.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
................................................
Mr M Pattinson
Date: 10th August 2021
The notes on pages 18 to 37 form part of these financial statements.
Page 16
The Trust for Developing Communities (A company limited by guarantee)
| Statement of cash flows for the year ended 31 March 2021 Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Dividends, interests and rents from investments Net cash provided by investing activities Cash flows from financing activities Net cash provided by financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year The notes on pages 18 to 37 form part of these financial statements |
2021 £ 123,364 141 141 - 123,505 283,834 407,339 |
2020 £ (27,506) 2,979 2,979 - (24,527) 308,361 283,834 |
|---|---|---|
Page 17
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
1. General information
The company is a company limited by guarantee. Membership of the company is open to any individual or organisation interested in promoting the objects. Members elect trustees to govern the company. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
The registered office and principal place of business of the charity is:
Community Base 113 Queens Road Brighton England BN1 3XG
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Trust for Developing Communities meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 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 future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Whilst the impact of the COVID 19 pandemic has been assessed by the Trustees, so far as is reasonably possible, due to its unprecedented impact on the worldwide economy it is difficult to evaluate with any certainty the potential outcomes on the charity's future activities. However, taking into consideration the charity's level of reserves, the Trustees believe that the charity will be able to continue in operational existence for the foreseeable future.
Page 18
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
2. Accounting policies (continued)
2.3 Income
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income from donations is accounted for as received by the charity.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive 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, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between 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 allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Page 19
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
2. Accounting policies (continued)
2.6 Tangible fixed assets and depreciation (continued)
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.
Depreciation is provided on the following basis:
- Fixtures, fittings & computer 3 years straight line equipment
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term 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.
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
2.10 Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.11 Operating leases
Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the lease term.
2.12 Pensions
The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.
Page 20
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
2. Accounting policies (continued)
2.13 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 21
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
3. Income from donations and legacies
| Donations Government grants Donations |
Restricted funds 2021 Unrestricted funds 2021 £ £ - 818 - 7,484 - 8,302 Restricted funds 2020 Unrestricted funds 2020 £ £ 1,150 1,974 |
Total funds 2021 £ 818 7,484 |
|---|---|---|
| 8,302 | ||
| Total funds 2020 £ 3,124 |
4. Income from charitable activities
| Community benefit Community benefit |
Restricted funds 2021 Unrestricted funds 2021 £ £ 1,283,885 62,667 Restricted funds 2020 As restated Unrestricted funds 2020 £ £ 982,977 46,160 |
Total funds 2021 £ 1,346,552 |
|---|---|---|
| As restated Total funds 2020 £ 1,029,137 |
Page 22
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
4. Income from charitable activities (continued)
Grants received included with charitable activities, are as follows:
| Adult Social Care BHCC. Ageing Well Bangladeshi Womens Group BBC Children in Need BHCC Community Learning Programme BHCC - Third Sector Commission (Previously TSIP) Brighton and Hove Youth Grants Programme CAF Resilience Fund CCG and BHCC via Southdown for Community Roots Communities Fund Controlling Migration Fund via BHCC Covid Winter Fund - BHCC Dean's Youth Project Woodingdean Department of Health - Social Prescribing ESF Community Grant via London Learning Consortium Friends, Families and Travellers Friends of Downlands Greenpower & Sussex Police and Crime Commission Fund Home Office Early Intervention Youth Fund Home Office Parental Support NHS Sussex Commisioners - Covid Research Our Future City Psychosocial Support CCG & BHCC Saltdean and Rottingdean Youth Club Serious Organised Crime Prevention Fund Small and Other Grants Sussex Community Foundation - I Will Fund Sussex Community Foundation Sussex Partnership NHS Foundation Trust Sussex Police and Crime Commission Fund - Skate Ramp The Chalk Cliff Trust The East Brighton Trust University of Brighton - CUPP Violence Reduction Unit - Brighton Streets Violence Reduction Unit - Coordination Funds Wellcome Trust & BBC Children in Need Youth Led Grants Programme - BHCC |
2021 £ 41,285 - 17,195 47,329 520,400 149,000 19,118 46,292 - 43,849 10,000 - 22,266 7,522 9,473 - 8,516 46,010 20,770 24,500 - - - 6,500 4,353 - 9,770 17,895 - - - - 130,000 30,621 20,812 30,409 1,283,885 |
2020 £ 41,285 1,300 17,195 22,000 299,057 149,000 - 23,146 20,000 35,388 - 20,565 21,994 5,462 9,848 4,400 26,966 47,354 - - 3,500 19,000 2,000 - 300 2,500 - 17,895 3,830 3,000 500 2,667 125,000 - 21,904 33,571 |
|---|---|---|
| 980,627 |
Page 23
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
5. Investment income
| Unrestricted funds 2021 £ Deposit account interest 141 Unrestricted funds 2020 £ Deposit account interest 2,979 |
Total funds 2021 £ 141 |
|---|---|
| Total funds 2020 £ 2,979 |
6. Analysis of expenditure on charitable activities
Summary by fund type
| Community benefit Community benefit |
Restricted funds 2021 Unrestricted funds 2021 £ £ 1,277,175 27,131 Restricted funds 2020 Unrestricted funds 2020 £ £ 978,372 54,488 |
Total funds 2021 £ 1,304,306 |
|---|---|---|
| Total funds 2020 £ 1,032,860 |
7. Analysis of expenditure by activities
| Activities | |||
|---|---|---|---|
| undertaken | Support | Total | |
| directly | costs | funds | |
| 2021 | 2021 | 2021 | |
| £ | £ | £ | |
| Community benefit | 1,233,732 | 70,574 | 1,304,306 |
Page 24
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
7. Analysis of expenditure by activities (continued)
| Community benefit Analysis of direct costs Staff costs Other staff & volunteer costs Venue hire & refreshments Project equipment/materials Funds distributed to partners Printing, postage & stationery, telephone & IT Youth activities Project consultants Other project costs Project travel & subsistence Client costs Community group payments |
Activities undertaken directly 2020 £ 1,007,929 |
Support costs 2020 £ 24,931 Community benefit 2021 £ 723,132 5,511 5,100 17,007 350,229 20,734 26,293 63,584 1,697 1,518 8,821 10,106 1,233,732 |
Total funds 2020 £ 1,032,860 |
|---|---|---|---|
| Total funds 2021 £ 723,132 5,511 5,100 17,007 350,229 20,734 26,293 63,584 1,697 1,518 8,821 10,106 |
|||
| 1,233,732 |
Page 25
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
7. Analysis of expenditure by activities (continued)
Analysis of direct costs (continued)
| Staff costs Other staff & volunteer costs Venue hire & refreshments Project equipment/materials Grants to partners on projects Printing, postage & stationery, telephone & IT Project consultants Other project costs Project travel & subsistence Central services charged |
Community benefit 2020 £ 671,420 5,183 30,633 27,669 126,020 7,142 40,273 7,944 10,963 80,682 1,007,929 |
Total funds 2020 £ 671,420 5,183 30,633 27,669 126,020 7,142 40,273 7,944 10,963 80,682 |
|---|---|---|
| 1,007,929 |
Analysis of support costs
| Staff costs Printing, postage & stationery & telephone Other office costs Depreciation Consultant support Rent IT licences and support Audit & accountancy fees Governance costs |
Community benefit 2021 £ 19,913 3,035 6,481 3,049 3,000 20,109 2,217 10,160 2,610 70,574 |
Total funds 2021 £ 19,913 3,035 6,481 3,049 3,000 20,109 2,217 10,160 2,610 |
|---|---|---|
| 70,574 |
Page 26
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
7. Analysis of expenditure by activities (continued)
Analysis of support costs (continued)
| Staff costs Other staff & volunteer costs Printing, postage & stationery & telephone Sundry Depreciation Governance costs |
Community benefit 2020 £ 19,333 779 1,416 2,714 194 495 24,931 |
Total funds 2020 £ 19,333 779 1,416 2,714 194 495 |
|---|---|---|
| 24,931 |
8. Auditors' remuneration
The auditors' remuneration amounts to an auditor fee of £7,020 ( 2020 - £6,180 ) , and other accounting services of £3,140 (2020 - £1,500).
9. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2021 £ 668,526 34,711 34,948 738,185 |
2020 £ 617,950 41,777 31,026 |
|---|---|---|
| 690,753 |
The average number of persons employed by the Company during the year was as follows:
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Total | 40 | 34 |
Page 27
The Trust for Developing Communities (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
9. Staff costs (continued)
No employee received remuneration amounting to more than £60,000 in either year.
In 2021 and 2020 the Trust for Developing Communities consider their key management personnel to be:
Athol Halle, Chief Executive; Adam Muirhead, Director of Youth Work; Kaye Duerdoth, Director of Equalities; Kirsty Walker, Director of Neighbourhoods; Emma Macpherson, Finance Director; Jo Winyard, Operations Manager; Lisa Marshall, Development Manager.
These seven (2020: 7) key management personnel received aggregate remuneration of £235,473 (2020: £181,375) made up of salaries of £222,847 (2020: £171,675) and employers pension contributions of £12,626 (2020: £9,700).
10. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).
During the year ended 31 March 2021, no Trustee expenses have been incurred (2020 - £334).
Page 28
The Trust for Developing Communities (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
| 11. Tangible fixed assets Cost or valuation At 1 April 2020 At 31 March 2021 Depreciation At 1 April 2020 Charge for the year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 12. Debtors Due within one year Trade debtors Other debtors Prepayments and accrued income |
2021 £ 17,605 6 15,277 32,888 |
Fixtures, fittings & computer equipment £ 9,146 |
|---|---|---|
| 9,146 | ||
| 6,098 3,048 |
||
| 9,146 | ||
| - | ||
| 3,048 | ||
| 2020 £ 40,472 445 2,641 43,558 |
Page 29
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
13. Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Other creditors Accruals and deferred income Deferred income at 1 April 2020 Resources deferred during the year Amounts released from previous periods |
2021 £ 54,497 13,226 104 78,964 146,791 2021 £ 28,523 60,681 (28,523) 60,681 |
2020 £ 10,229 19,055 7,453 35,903 72,640 2020 £ 31,767 28,523 (31,767) 28,523 |
|---|---|---|
Deferred income arises from grants received in the financial year that also relate to subsequent financial years.
Page 30
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
14. Statement of funds
Statement of funds - current year
| Unrestricted funds Designated funds Redundancy fund Bevendean Community Building fund General funds General Funds - all funds Total Unrestricted funds |
Balance at 1 April 2020 £ 55,000 7,487 62,487 184,461 246,948 |
Income £ - - - 71,110 71,110 |
Expenditure £ - - - (42,184) (42,184) |
Transfers in/out £ - - - 4,136 4,136 |
Balance at 31 March 2021 £ 55,000 7,487 |
|---|---|---|---|---|---|
| 62,487 | |||||
| 217,523 | |||||
| 280,010 |
Page 31
The Trust for Developing Communities (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
14. Statement of funds (continued)
Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| BHCC - Third Sector Commission (Previously TSIP) Adult Social Care - BHCC Ageing Well Other neighbourhood projects Brighton and Hove Youth Grants Programme Violence Reduction Unit - Brighton Streets Home Office Early Intervention Youth Fund Other youth projects CCG and BHCC via Southdown for Community Roots BHCC Community Learning Programme Controlling Migration Fund via BHCC Other equalities projects Total of funds |
- - - - - - 8,497 - - - 2,355 10,852 257,800 |
520,400 41,285 15,624 149,000 130,000 46,010 165,691 46,292 47,329 43,849 78,405 1,283,885 1,354,995 |
(520,262) (41,285) (15,624) (146,752) (124,144) (46,010) (167,005) (46,292) (47,331) (43,849) (78,621) (1,277,175) (1,319,359) |
(138) - - (2,248) - - (1,752) - 2 - - (4,136) - |
- - - - 5,856 - 5,431 - - - 2,139 |
| 13,426 | |||||
| 293,436 |
Page 32
The Trust for Developing Communities
(A company limited by guarantee)
| Notes to the financial statements for the year ended 31 March 2021 14. Statement of funds (continued) Statement of funds - prior year Unrestricted funds Designated funds Redundancy fund Bevendean Community Building fund General funds General Funds 1 Total Unrestricted funds Restricted funds Third Sector Investment Programme Brighton and Hove Youth Grants Programme Violence Reduction Unit Home Office Early Intervention Youth Fund |
Balance at 1 April 2019 £ 51,100 7,487 58,587 211,781 270,368 - - - - |
Income £ - - - 51,113 51,113 299,057 149,000 125,000 47,354 |
Expenditure £ - - - (69,436) (69,436) (299,057) (151,529) (125,000) (47,354) |
Transfers in/out £ 3,900 - 3,900 (8,997) (5,097) - 2,529 - - |
Balance at 31 March 2020 £ 55,000 7,487 |
|---|---|---|---|---|---|
| 62,487 | |||||
| 184,461 | |||||
| 246,948 | |||||
| - - - - |
Page 33
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
14. Statement of funds (continued)
Statement of funds - prior year (continued)
| Adult Social Care Ministry of Housing, Communities and Local Government Youth Led Grants Programme Greenpower & Sussex Police and Crime Commission Fund Community Roots Dean's Youth Project Woodingdean Community Learning Programme Department of Health & Social Care - Social Prescribing Wellcome Trust & BBC Children in Need Communities Fund Psychosocial Support CCG & BHCC Sussex Partnership NHS Foundation Trust BBC Children in Need Other Total of funds |
Balance at 1 April 2019 £ - - - - - - - - - - - - - - - 270,368 |
Income £ 41,285 35,388 33,571 26,966 23,146 20,565 22,000 21,994 21,904 20,000 19,000 17,895 17,195 42,807 984,127 1,035,240 |
Expenditure £ (43,485) (35,588) (33,571) (21,970) (23,146) (20,565) (22,000) (21,994) (21,904) (20,000) (19,000) (17,915) (17,829) (36,465) (978,372) (1,047,808) |
Transfers in/out £ 2,200 200 - - - - - - - - - 20 634 (486) 5,097 - |
Balance at 31 March 2020 £ - - - 4,996 - - - - - - - - - 5,856 |
|---|---|---|---|---|---|
| 10,852 | |||||
| 257,800 |
Page 34
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
BHCC Third Sector Commission – Community Development and Engagement
TDC lead the Inclusive Community Partnership who deliver community development work in neighbourhoods experiencing poverty and deprivation and community engagement work with communities experiencing exclusion.
Adult Social Care - BHCC Ageing Well
Delivering community development work with older people, funded by Adult Social Care through the Ageing Well partnership.
Brighton and Hove Youth Grants Programme
Commissioned by BHCC to deliver youth work in two contracts - one for the North Area and one for the East Area of the city.
Violence Reduction Unit - Brighton Streets
TDC lead this partnership featuring Hangleton & Knoll Project (HKP) and Tarner Community Project to deliver detached youth work across the city. Funded originates from the Home Office’s Violence Reduction Unit and is overseen by Sussex Police and the Council.
Home Office Early Intervention Youth Fund
REBOOT is a personalised, one-to-one support package for children and young people who are at risk of engaging in serious violence and gang behaviour. TDC are members of a partnership led by YMCA DLG. Reboot is funded by the Home Office Early Intervention Fund through the Sussex Police and Crime Commissioner.
Community Roots
To improve the mental health and well-being of people from Black, Asian and minority ethnic communities through both group work and individual support. Commissioned by BHCC and the CCG through the Community Roots partnership led by Southdown. TDC deliver in partnership with HKP.
Community Learning Programme
Support for community members in neighbourhoods experiencing deprivation to access learning opportunities. TDC lead a partnership including HKP and Brighton Unemployed Centre Families Project which is funded through the council’s Third Sector Commission.
Controlling Migration Fund via BHCC
The MESH project (Migrant English for Speakers of Other Languages Support Hub) project was delivered in partnership with Voices in Exile with funding from the Ministry of Housing and Local Government’s Controlling Migration Fund.
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The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
15. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Restricted funds 2021 Unrestricted funds 2021 £ £ Current assets 13,426 426,801 Creditors due within one year - (146,791) Total 13,426 280,010 Analysis of net assets between funds - prior year Restricted funds 2020 Unrestricted funds 2020 £ £ Tangible fixed assets - 3,048 Current assets - 327,392 Creditors due within one year 10,852 (83,492) Total 10,852 246,948 16. Reconciliation of net movement in funds to net cash flow from operating activities 2021 £ Net income/expenditure for the year (as per Statement of Financial Activities) 35,636 Adjustments for: Depreciation charges 3,049 Interest received (141) Decrease in debtors 10,608 Increase/(decrease) in creditors 74,212 Net cash provided by/(used in) operating activities 123,364 |
Total funds 2021 £ 440,227 (146,791) 293,436 Total funds 2020 £ 3,048 327,392 (72,640) 257,800 2020 £ (12,568) 3,049 (2,979) 20,076 (35,084) (27,506) |
|---|---|
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The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2021
17. Analysis of cash and cash equivalents
| Cash at bank and in hand Total cash and cash equivalents |
2021 £ 407,339 407,339 |
2020 £ 283,834 |
|---|---|---|
| 283,834 |
18. Analysis of changes in net debt
| Cash at bank and in hand | At 1 April 2020 £ 283,834 283,834 |
Cash flows £ 123,505 123,505 |
At 31 March 2021 £ 407,339 |
|---|---|---|---|
| 407,339 |
19. Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £34,948 (2020 - £31,026). Contributions totalling £104 (2020 - £5,453) were payable to the fund at the balance sheet date and are included in creditors.
20. Operating lease commitments
The Company had no commitments under non-cancellable operating leases at 31 March 2021.
21. Related party transactions
The Company has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Company at 31 March 2021.
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