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 2023
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 - 8 |
| Independent auditors' report on the financial statements | 9 - 12 |
| Statement of financial activities | 13 |
| Balance sheet | 14 |
| Statement of cash flows | 15 |
| Notes to the financial statements | 16 - 34 |
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 2023
| Trustees | Mr R Brown MBE |
|---|---|
| Mr D Byrne | |
| Mr G Heath | |
| Ms R Hillier | |
| Mr S M Kennedy | |
| Ms S McConnell | |
| Mr M Pattinson, Chair | |
| Ms T Skae | |
| 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 Registered Auditors Plus X Innovation Hub Lewes Road Brighton East Sussex BN2 4GL Bankers CAF Bank 25 Kings Hill Kings Hill West Malling Kent ME19 4TA |
Page 1
The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report for the year ended 31 March 2023
The Trustees present their annual report together with the audited financial statements of the company for the year 1 April 2022 to 31 March 2023. 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 healthy, inclusive and thriving city - free from inequality.
Our Mission is to deliver community led solutions to tackle inequality.
Our Values are community, equality, diversity and inclusion.
Community. “Together we are stronger.” Community is at the heart of TDC. When we connect people, organisations and communities together, this builds strengths, improves well-being and reduces inequality.
Empowerment. “Building community brings social justice.” The most effective way to tackle inequality is to support people experiencing poverty and exclusion to develop skills, knowledge and strengths, to come together and take action..
Inclusion. “There is no ‘them and us’ only us.” We are enriched by the diversity within our communities. We recognise that discrimination exists, and we fight against it. When we proactively support people to participate, including the most excluded and vulnerable - everyone gains.
Equality. “None of us can truly thrive whilst some of us are in poverty.” Everyone is valuable, everyone is needed. Tackling economic, social and health inequalities enables everyone to play their full part - which benefits us all.
b. Approach and Outcomes
We work with people who experience poverty and exclusion. We take a community development approach.
The TDC Community Development Approach
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Strength Based. We start with what we have and build from there: our lived experience, our passion, our existing resources.
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Participation . We support people to identify the issues that affect their communities; and to get involved in designing and delivering solutions.
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Connection. We bring people together for collective action. We support people to build trusted relationships within communities and between communities.
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Progression. We create opportunities for people to develop and progress by contributing to their communities. This is a virtuous circle - with stronger communities then supporting people ever more effectively.
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Communication. We make information accessible to enable people to make informed decisions and support communities to develop a more effective voice.
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Action. We act, we reflect, we learn, we adapt.
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Our Outcomes, that is the difference that we are aiming to make, are:
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Health. People have improved health and wellbeing.
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Progression. People have increased skills, opportunities and employability.
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Agency. People and communities have greater resilience and ability to affect change.
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Connection. People and communities are more connected.
Page 2
The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2023
c. Strategy
In April 2023 TDC launched its new strategy The Inclusive City - a positive vision for our home city of Brighton & Hove. The strategy was created in response to the current state of inequality, which has been exacerbated by the cost-of-living crisis and it builds upon the charity’s recent achievements to aim to make an even greater impact, the TDC way – that is through delivering community led solutions.
The strategy sets the priorities and pathway for TDC to become a more healthy, inclusive and thriving organisation in order to enable Brighton & Hove become a more healthy, inclusive and thriving city. .
Activities, Achievements and Performance
a. Overview
This was another year where our three departments – Neighbourhoods, Equalities and Youth - each excelled to deliver their fullest year yet. Throughout the year TDC supported over 21,000 individuals experiencing poverty and exclusion – around one out of every twelve people in the city. 29% of people we worked with are from ethnically diverse communities, 20% were older people and 19% were people with a disability or with special educational needs.
We worked with 1,858 young people. Delivering significant one to one work with 655 individuals and worked with 1,846 adult learners, training 358 professionals. We supported 310 community groups, who we helped raise £217,925. We supported over 1,220 people to volunteer over 71,000 hours of volunteering.
The heart of our Neighbourhood work remains community development delivery in local areas experiencing high levels of deprivation. We continue to lead the highly effective Inclusive Communities Partnership, delivering integrated community development and engagement work across the city, which, following another year of strong performance received a two-year extension.
The Neighbourhood team continued to respond to communities affected by Covid, by delivering a range of projects to support the uptake of the Covid vaccine amongst communities facing poverty and exclusion and delivering new cost of living crisis pilots. Our Ageing Well work expanded to support additional community groups – led by older people themselves and we delivered a new project to support adults with learning disabilities in Whitehawk.
TDC’s Equalities Team continued a growing focus on addressing health inequalities. We began the Act on Cancer Together project to support people to gain awareness of signs and symptoms of cancer to increase uptake of screening to improve early diagnosis rates – with a focus on communities experiencing poverty and exclusion. This is delivered in coordination with other condition specific work such as running peer support groups on issues such as hypertension and diabetes and we create opportunities for communities to influence local health delivery. We continued our wellbeing delivery through our Social Prescribing Plus and UOK work.
Between our MESH project - Multicultural Employability Support Hub, and our Finding Your Way course we supported over 60 people into jobs, and we continued delivery on our strong Community Learning partnership. We continue to support a range of community groups from ethnically diverse communities and created new work to support incoming Ukrainian refugees – with employability and advice and guidance, along with supporting the development of a community led group.
Page 3
The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2023
The TDC Youth Team’s work is focused on young people living in areas with high levels of deprivation – with our regular youth clubs the foundation of this work. We continue to lead the Brighton Streets partnership, which offers detached youth work across the city and a broad range of additional interventions around arts and sports to support young people affected by violence, whilst also focusing on prevention. We developed new work through the year to support young people from the Albanian community, including Unaccompanied AsylumSeeking Children.
We greatly increased our range of individual offers for young people facing challenges. We have coaching accessible via statutory services - such as our Hospital Youth Work, new project Turnaround supporting young people in the criminal justice system, and Health and Wellbeing Youth Work in schools – or open access, such as our new Men 2 Be programme and New View, which is part of a national mentoring pilot.
b . 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.
Financial review
a. Going concern
The Trustees, led by the Internal Sub-Committee, created a sustainable financial plan to accompany the new strategy, which has enabled them to form the conclusion that they 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 £2,064,241 (2022: £1,726,616) and had net incoming resources for the year of £116,368 (2022: £90,748).
This is another extremely strong financial performance for the charity, with 20% growth for the year – and more than trebling in income and output in the past five years.
Despite this growth, the organisation has been able to continue to meet its reserves target, showing sound financial planning and management. This performance is testament to the charity’s ability to respond to the needs of communities, to create and deliver compelling work and to manage itself as an effective organisation.
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; the charity’s organisational costs for three months – including staffing and central services costs; and a sum for legal and redundancy costs in the case of closure. The figure represented by this reserves target at year end is £462,000 (2022: £378,000).
During the year the Trustees fully discharged its previously designated TDC Covid Recovery Development Fund. This was primarily through delivering Cost of Living Pilots, which took a design thinking approach to creating new projects that lessened the impact of the cost-of-living crisis on people living in areas experiencing high levels of deprivation. Work included public living room spaces and batch cook and eat sessions. Learning from these pilots have now been incorporated into our mainstream delivery.
Page 4
The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2023
The Trustees are now allocating £40,000 to a new designated fund – The Member Participation Fund - to support more full involvement of TDC’s members in the running of the organisation through the development of Member Advisory Groups for each department’s work and improvements to systems that will enable greater Member engagement.
After taking account of the annual recalculation of our redundancy costs, our fixed asset position, revised running costs and our designated funds, our remaining free reserves stand at £462,000 (2022: £378,000). This shows we have retained the goal of 96% of our reserves target (2022: 100%).
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 continued to implement its Risk Register process, which is now overseen by a new role - Quality Manager. This involves a full in-depth organisational Risk Review at the start of the year, with input from the Trustees and Senior Leadership Team (SLT.) This process scores a full range of potential risks against likelihood and impact and identifies Key Risks.
During the year 10 Key Risks were highlighted. Each is then explored in more depth and mitigating actions are developed and put together in an action plan. On a quarterly basis, the SLT and the Board’s Internal SubCommittee then review the Key Risks, the action plan and identify any emerging risks, responding through the year to reduce and manage risk. The Quality Manager is also leading the process to gain the Trusted Charity Quality Mark during 2023-24.
f. Financial risk
TDC’s financial risk management is led by the Treasurer, who is a fully qualified chartered accountant with over 20 years’ experience of senior finance work. The Treasurer is a key member of the Board’s Internal SubCommittee, who are responsible for oversight of financial risk at TDC.
TDC employs both a Finance Director and Finance Officer to manage the day-to-day finances of the organisation. They continue to closely follow the Finance Procedures developed in 2020. During the year the decision was taken to transfer to a new financial software product. This was conducted with support from the Auditors and was successfully actioned during the latter part of the financial year to enable the charity to begin 2023-24 on the new software. This transfer is facilitating greater devolution of budgets to managers – with more tools for oversight and controls and is being supported by a full training programme and implementation plan.
g. Principal funding and income generation
The charity continues to be primarily funded directly through local statutory sources of income, increasingly as a Lead Partner, supplemented by grants from Trusts and Foundations, national government, by generating income by selling training and consultancy services and by delivering contracts via other charities who lead projects where TDC is a delivery partner. The full list of TDC’s funders is detailed in Note 14.
The Trustees remain mindful of ensuring that any new income streams are only to deliver work that fits the organisation’s values, strategy and community development approach.
Responsibility for income generation is led by the Chief Executive who shares this task amongst both a central development team, overseen by a Senior Development Manager and the Directors of each delivery Department.
Page 5
The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2023
h. Support costs
The Support Costs analysis shows the full Central Services costs, this includes central staff, organisational overheads such as rent, other office costs, audit fees, governance and IT costs. Growth in the organisation has enabled further development of the central staff team, to now include a Quality Manager position and additional administration staffing. This has resulted in better support for delivery and increased efficiencies.
During the year a review of TDC’s use of IT was started to create a Digital Strategy, that will be completed in 2023. This will ensure that a long-term view can be taken to better utilise technology opportunities to increase organisational effectiveness, safeguard data and improve delivery.
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. At the most recent AGM on 29 March 2023, the two Trustees who stood down were both re-elected by Members, meaning that membership of the Trustee Board remained stable throughout the year, with our eight Trustees listed above.
In addition to a robust risk framework and governance procedures, the charity continues to purchase Trustee indemnity insurance, with appropriate levels of cover.
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. In acknowledgement of the growth of the organisation and to further distribute leadership with the organisation a Reorganisation process was conducted which resulted in some additional management positions being created – most notably with the promotion of long standing and highly respected staff member Kaye Duerdoth to a new role of Deputy Chief Executive.
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 used 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 six months and until they reach the top of their scale.
Before the start of the year the Trustees agreed a cost-of-living increase of 4% to all staff to be added from the 1st April 2022. However, in acknowledgement of the severity of inflation that hit the economy during the year an additional payment award was made to all staff in year- prioritising lower paid staff. Again, in acknowledgement of the financial pressures facing staff and with reference to organisational affordability a 7% cost of living award was agreed in advance of 2023-24, of this was 5% consolidated and 2% non-consolidated.
Page 6
The Trust for Developing Communities
(A company limited by guarantee)
Trustees' report (continued) for the year ended 31 March 2023
TDC is a people powered organisation and none of the extensive and impactful work outlined in this report would be possible without the dedication, skill and tenacity of TDC’s exceptional staff team. At year end, TDC staff worked a total of 1,249 hours per week across 63 team members – and the Trustees would like to pay tribute to each and every one of them.
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 2023.
Plans for future periods
TDC’s new strategy The Inclusive City has identified three priorities. Thriving is about further developing the established areas of TDC’s work, Inclusive identifies new areas to further embed our values and increase our impact and Healthy will strengthen our systems to make us a more effective organisation.
Thriving. We will sustain and develop community development work in areas of the city with high levels of deprivation, which will remain, as always, at the heart of TDC, with acknowledgement that the most significant intersectional factor is poverty when coupled with any additional exclusions. We will bring local youth work into the Neighbourhoods Team to enhance integration. We will sustain and develop TDC’s safe and transformative youth work that delivers active, educational activities that supports the personal, social and economic development of young people. We will continue to focus on addressing health inequalities, building on existing health work that includes proactive support to people with health issues, a social marketing approach to getting information to people to enable informed choices, making health services more accessible and supporting communities to influence health systems.
Inclusive. To build new areas of work that are essential to further embedding TDC values in our work. This includes new work to transform participation in TDC. Increasing community involvement as beneficiaries, members, staff and Trustees. Building a new Progression Programme of pathways for community members to gain new skills, learning and confidence whilst contributing to communities, including developing a new supported employment programme. We are committed to creating a new participatory action research programme.
Healthy. To strengthen the organisation to ensure TDC is an effective, values driven charity that can deliver on its mission by sustaining and develop effective central services within TDC and evolving internal systems to embed more connected working practices, including further developing our distributed leadership model and becoming a more psychologically informed organisation.
We acknowledge the growing challenges that communities face – and the uphill struggle against growing inequality. We are also aware of the pace of change and are mindful of how such an unexpected and impactful issue - Covid - required a complete realignment of operations, so we know that strategy and planning will only take us so far. With sound values to guide us and increased organisational resilience, we know we are ready to be agile in response to the challenges ahead, in order to move towards our vision of Brighton and Hove becoming a healthy, inclusive and thriving city - free from inequality.
Thank you. The Trustees of TDC would like to express our appreciation to the many partner organisations that we worked with throughout the year – with such positive engagement - the fight against inequality requires us all to pool our resources to achieve greater than the sum of our parts. We would also like to take this opportunity to say a sincere ‘thank you’ to our wonderful funders and supporters, without whom, none of this work would be possible - we are enormously grateful for your support. .
Page 7
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 2023 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 2023 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.
Page 9
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 other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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 10
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:
Capability of the audit in detecting irregularities, including fraud
Based on our understanding of the charity and the sector as a whole, and through discussion with the Trustees and other management (as required by auditing standards), we identified that the principal risks of noncompliance with laws and regulations related to health and safety, anti-bribery and employment law. We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities SORP (FRS 102) Second Edition (released October 2019), and other relevant charity legislation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to increase income or reduce expenditure, management bias in judgemental areas of the financial statements such as the allocation of funds. Audit procedures performed by the engagement team included:
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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
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Assessment of identified fraud risk factors; and
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Identifying and assessing the design effectiveness of controls that management has in place to prevent and detect fraud; and
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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
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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
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Reading minutes of meetings of those charged with governance, and
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Review of significant and unusual transactions and evaluation of the underlying financial rationale supporting the transactions; and
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Identifying and testing journal entries, in particular any manual entries made at the year end for financial statement preparation.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
Page 11
The Trust for Developing Communities
(A company limited by guarantee)
Independent auditors' report to the Members of The Trust for Developing Communities (continued)
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
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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.
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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.
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Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees.
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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.
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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 Brighton
Date: 2 October 2023
Kreston Reeves LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Page 12
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 2023
| Note Income from: Donations and legacies 3 Charitable activities 4 Investments 5 Total income Expenditure on: Raising funds Charitable activities 6 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Restricted funds 2023 £ - 1,940,039 - 1,940,039 - 1,907,740 1,907,740 32,299 6,589 32,299 38,888 |
Unrestricted funds 2023 £ 263 118,430 5,509 124,202 31,223 8,910 40,133 84,069 377,595 84,069 461,664 |
Total funds 2023 £ 263 2,058,469 5,509 2,064,241 31,223 1,916,650 1,947,873 116,368 384,184 116,368 500,552 |
Total funds 2022 £ 43,866 1,680,420 2,330 |
|---|---|---|---|---|
| 1,726,616 | ||||
| 23,751 1,612,117 |
||||
| 1,635,868 | ||||
| 90,748 | ||||
| 293,436 90,748 |
||||
| 384,184 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 16 to 34 form part of these financial statements.
Page 13
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | |||
| Tangibleassets | 11 | 21,092 | - | ||
| 21,092 | - | ||||
| Currentassets | |||||
| Debtors | 12 | 245,522 | 153,633 | ||
| Cashatbankandinhand | 526,370 | 418,632 | |||
| 771,892 | 572,265 | ||||
| Creditors:amountsfallingduewithinone | |||||
| year | 13 | (292,432) | (188,081) | ||
| Netcurrentassets | 479,460 | 384,184 | |||
| Totalnetassets | 500,552 | 384,184 | |||
| Charityfunds | |||||
| Restrictedfunds | 14 | 38,888 | 6,589 | ||
| Unrestrictedfunds | 14 | 461,664 | 377,595 | ||
| Totalfunds | 500,552 | 384,184 |
The Trust for Developing Communities
(A company limited by guarantee)
| Statement of cash flows for the year ended 31 March 2023 Note Cash flows from operating activities Net cash used in operating activities 16 Cash flows from investing activities Dividends, interests and rents from investments Net cash provided by investing 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 17 The notes on pages 16 to 34 form part of these financial statements |
2023 £ 105,438 2,300 2,300 107,738 418,632 526,370 |
2022 £ 8,963 |
|---|---|---|
| 2,330 | ||
| 2,330 | ||
| 11,293 407,339 |
||
| 418,632 | ||
Page 15
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
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.
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.
Page 16
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
2. Accounting policies (continued)
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 £2,500 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.
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 bases:
Motor vehicles - 3 years straight line - 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.
Page 17
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
2. Accounting policies (continued)
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.
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.
Page 18
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
3. Income from donations and legacies
| Unrestricted funds 2023 £ Donations 263 Unrestricted funds 2022 £ Donations 26,039 Government grants 17,827 43,866 |
Total funds 2023 £ 263 |
|---|---|
| Total funds 2022 £ 26,039 17,827 |
|
| 43,866 |
4. Income from charitable activities
| Community benefit Community benefit |
Restricted funds 2023 Unrestricted funds 2023 £ £ 1,940,039 118,430 Restricted funds 2022 Unrestricted funds 2022 £ £ 1,537,439 142,981 |
Total funds 2023 £ 2,058,469 |
|---|---|---|
| Total funds 2022 £ 1,680,420 |
Page 19
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Grants received included within charitable activities are as follows:
| Adult Social Care - BHCC Ageing Well Third Sector Commission - BHCC MESH Resettlement Funding - BHCC Cancer Awareness & Early Diagnosis - BHCC CCG Winter Access Fund Clarion Futures Community Learning Programme CCG and BHCC via Southdown for Community Roots Contain Outbreak Management Fund Department of Health - Social Prescribing Enjoolata Foundation ESF Community Grant via London Learning Consortium Flexible Support Fund - DWP MESH Friends, Families and Travellers Health for All (NHST) Holiday Activity and Food Household Support Fund (formerly Covid Winter Fund) Macmillan Cancer Support Ministry of Justice - Turnaround NHS England Core 20Plus5 Public Health Vaccine Equity Rockinghorse Children's Charity Serious Organise Crime Community Coordination Fund Serious Organised Crime Prevention Fund Sussex Community Foundation Sussex Partnership NHS Foundation Trust The Hyde Group The Pebble Trust Ukranian Support Fund Violence Reduction Fund Wellcome Trust & BBC Children in Need Youth Endowment Fund - MST Mentoring Youth Led Grants Programme - BHCC Youth Service Grants Programme Small and other grants |
2023 £ 41,485 520,400 25,000 50,000 9,970 8,307 49,591 55,665 - 22,265 - 35,333 55,350 9,981 19,291 8,454 24,000 20,580 30,771 36,798 170,000 36,000 129,000 5,000 - 19,212 9,807 12,581 50,000 222,074 38,404 16,847 30,487 163,900 13,486 1,940,039 |
2022 £ 41,285 520,400 - - - 8,137 50,323 50,292 150,000 22,266 5,000 11,684 43,300 9,472 19,134 34,658 16,848 - - - - - - 24,000 10,000 17,895 5,000 - - 239,813 40,289 5,375 47,573 156,450 8,245 |
|---|---|---|
| 1,537,439 |
Page 20
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
5. Investment income
| Unrestricted funds 2023 £ Deposit account interest 5,509 Unrestricted funds 2022 £ Deposit account interest 2,330 |
Total funds 2023 £ 5,509 |
|---|---|
| Total funds 2022 £ 2,330 |
6. Analysis of expenditure on charitable activities
Summary by fund type
| Community benefit Community benefit |
Restricted funds 2023 Unrestricted funds 2023 £ £ 1,907,740 8,910 Restricted funds 2022 Unrestricted funds 2022 £ £ 1,548,776 63,341 |
Total 2023 £ 1,916,650 |
|---|---|---|
| Total 2022 £ 1,612,117 |
Page 21
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
7. Analysis of expenditure by activities
| Community benefit 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 Freelance delivery staff Other project costs Project travel & subsistence Client costs Community group payments |
Activities undertaken directly 2023 £ 1,754,574 Activities undertaken directly 2022 £ 1,528,631 |
Support costs 2023 £ 162,076 Support costs 2022 £ 83,486 Community benefit 2023 £ 1,074,387 8,233 10,155 15,355 416,247 26,665 49,844 91,964 19,328 6,529 23,758 12,109 1,754,574 |
Total funds 2023 £ 1,916,650 |
|---|---|---|---|
| Total funds 2022 £ 1,612,117 |
|||
| Total funds 2023 £ 1,074,387 8,233 10,155 15,355 416,247 26,665 49,844 91,964 19,328 6,529 23,758 12,109 |
|||
| 1,754,574 |
Page 22
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
7. Analysis of expenditure by activities (continued)
Analysis of direct costs (continued)
| Staff costs Other staff & volunteer costs Venue hire & refreshments Project equipment/materials Funds distributed to partners Printing, postage & stationery, telephone & IT Youth activities Freelance delivery staff Other project costs Project travel & subsistence Client costs Community group payments |
Community benefit 2022 £ 838,207 14,286 17,396 24,497 419,715 21,364 39,062 67,838 11,399 2,781 16,892 55,194 1,528,631 |
Total funds 2022 £ 838,207 14,286 17,396 24,497 419,715 21,364 39,062 67,838 11,399 2,781 16,892 55,194 |
|---|---|---|
| 1,528,631 |
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 2023 £ 19,554 6,767 15,872 10,547 35,588 24,750 35,229 11,700 2,069 162,076 |
Total funds 2023 £ 19,554 6,767 15,872 10,547 35,588 24,750 35,229 11,700 2,069 |
|---|---|---|
| 162,076 |
Page 23
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
7. Analysis of expenditure by activities (continued)
Analysis of support costs (continued)
| Staff costs Printing, postage & stationery & telephone Other office costs Consultant support Rent IT licences and support Audit & Accountancy fees Governance costs |
Community benefit 2022 £ 19,553 4,411 9,444 2,250 20,259 15,307 8,580 3,682 83,486 |
Total funds 2022 £ 19,553 4,411 9,444 2,250 20,259 15,307 8,580 3,682 |
|---|---|---|
| 83,486 |
8. Auditors' remuneration
The auditors' remuneration amounts to an auditor fee of £8,175 ( 2022 - £7,020 ) , and other accounting services of £1,575 (2022 - £3,140).
9. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2023 £ 1,005,084 70,917 49,163 1,125,164 |
2022 £ 790,069 51,883 39,559 |
|---|---|---|
| 881,511 |
The average number of persons employed by the Company during the year was as follows:
| 2023 | 2022 | |
|---|---|---|
| No. | No. | |
| Total | 54 | 45 |
Page 24
The Trust for Developing Communities (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
9. Staff costs (continued)
No employee received remuneration amounting to more than £60,000 in either year.
In 2023 and 2022 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); Jo Rees (Finance Director); Jo Winyard (Operations Manager) and Lisa Marshall (Development Manager).
Remuneration and benefits received by key management personnel during the year amounted to £269,909 (2022: £251,776), made up of salaries of £254,810 (2022: £238,398) and employers pension contributions of £15,099 (2022: £13,378).
10. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).
During the year ended 31 March 2023, no Trustee expenses have been incurred (2022 - £NIL).
11. Tangible fixed assets
| Cost or valuation At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for the year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 |
Motor vehicles £ - 31,639 31,639 - 10,547 10,547 21,092 - |
Fixtures, fittings & computer equipment £ 9,146 - 9,146 9,146 - 9,146 - - |
Total £ 9,146 31,639 |
|---|---|---|---|
| 40,785 | |||
| 9,146 10,547 |
|||
| 19,693 | |||
| 21,092 | |||
| - |
Page 25
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
12. Debtors
| Due within one year Trade debtors Other debtors Prepayments and accrued income 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 2022 Resources deferred during the year Amounts released from previous periods |
2023 £ 240,867 - 4,655 245,522 2023 £ 46,399 28,467 184 217,382 292,432 2023 £ 66,238 190,768 (66,238) 190,768 |
2022 £ 147,575 91 5,967 153,633 2022 £ 67,590 16,928 6,137 97,426 188,081 2022 £ 60,681 61,625 (56,068) 66,238 |
|---|---|---|
13. Creditors: Amounts falling due within one year
Deferred income arises from grants received in the financial year that also relate to subsequent financial years.
Page 26
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
14. Statement of funds
Statement of funds - current year
| Unrestricted funds Designated funds Redundancy fund Member participation fund Covid Recovery Development Fund General funds General Funds Total Unrestricted funds |
Balance at 1 April 2022 £ 92,000 - 40,000 132,000 245,595 377,595 |
Income £ - - - - 124,202 124,202 |
Expenditure £ - - - - (40,133) (40,133) |
Transfers in/out £ 20,000 40,000 (40,000) 20,000 (20,000) - |
Balance at 31 March 2023 £ 112,000 40,000 - |
|---|---|---|---|---|---|
| 152,000 | |||||
| 309,664 | |||||
| 461,664 |
Page 27
The Trust for Developing Communities (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
14. Statement of funds (continued)
| Restricted funds Third Sector Commission Public Health Vaccine Equity Adult Social Care - BHCC Ageing Well Other neighbourhood projects Brighton and Hove Youth Grants Programme Sussex Violence Reduction Partnership Serious Organised Crime Community Coordination Fund Other youth projects Community Learning Programme MESH CCG and BHCC via Southdown for Community Roots Cancer Awareness & Early Diagnosis - BHCC Ukrainian Refugee Programme Other equalities projects Total of funds |
Balance at 1 April 2022 £ - - - 5,000 - - - - - - 1,589 - - - 6,589 384,184 |
Income £ 520,400 170,000 41,485 43,449 163,900 258,074 129,000 176,260 49,591 80,350 55,665 70,580 50,000 131,285 1,940,039 2,064,241 |
Expenditure £ (520,400) (170,000) (41,485) (48,449) (163,900) (258,074) (91,694) (174,678) (49,591) (80,350) (57,254) (70,580) (50,000) (131,285) (1,907,740) (1,947,873) |
Transfers in/out £ - - - - - - - - - - - - - - - - |
Balance at 31 March 2023 £ - - - - - - 37,306 1,582 - - - - - - |
|---|---|---|---|---|---|
| 38,888 | |||||
| 500,552 |
Page 28
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
14. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Redundancy fund Member participation fund Covid Recovery Development Fund General funds General Funds Total Unrestricted funds |
Balance at 1 April 2021 £ 55,000 7,487 - 62,487 217,523 280,010 |
Income £ - - - - 189,177 189,177 |
Expenditure £ - - - - (87,092) (87,092) |
Transfers in/out £ 37,000 (7,487) 40,000 69,513 (74,013) (4,500) |
Balance at 31 March 2022 £ 92,000 - 40,000 |
|---|---|---|---|---|---|
| 132,000 | |||||
| 245,595 | |||||
| 377,595 |
Page 29
The Trust for Developing Communities (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
14. Statement of funds (continued)
| Restricted funds Third Sector Commission Public Health Vaccine Equity Adult Social Care - BHCC Ageing Well Other neighbourhood projects Brighton and Hove Youth Grants Programme Sussex Violence Reduction Partnership Serious Organised Crime Community Coordination Fund Other youth projects Community Learning Programme <-- Enter row heading --> MESH CCG and BHCC via Southdown for Community Roots Total of funds |
Balance at 1 April 2021 £ - - - - - 5,856 - 5,431 - - - 2,139 13,426 293,436 |
Income £ 520,400 150,000 41,285 64,516 156,450 239,813 40,289 129,973 50,323 50,292 43,300 50,798 1,537,439 1,726,616 |
Expenditure £ (520,400) (150,000) (41,285) (59,516) (156,450) (250,169) (40,289) (135,404) (50,323) (50,292) (43,300) (51,348) (1,548,776) (1,635,868) |
Transfers in/out £ - - - - - 4,500 - - - - - - 4,500 - |
Balance at 31 March 2022 £ - - - 5,000 - - - - - - - 1,589 |
|---|---|---|---|---|---|
| 6,589 | |||||
| 384,184 |
Page 30
The Trust for Developing Communities (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Details of restricted funds
NEIGHBOURHOOD
Inclusive Communities Partnership – Community Development and Engagement
TDC are Lead Partner in the Inclusive Community Partnership who deliver the community development and community engagement contract funded through the Brighton and Hove City Council Third Sector Commission. This work focuses on neighbourhoods with high levels of poverty and communities experiencing exclusion. This was the third year of an initial three-year contract, which following strong performance, received a two-year extension to the end of March 2025.
Vaccine Equity
TDC delivered a range of projects to support the uptake of the Covid vaccine amongst communities facing poverty and exclusion. This included Peer Educators working alongside mobile vaccine units, health promotion work, and a Vaccine Champion research projects into vaccine hesitancy amongst families.
Adult Social Care - BHCC Ageing Well
TDC delivered community development work with older people, to support them to set up and run their own groups, funded by Adult Social Care through the Ageing Well partnership, led by Impact Initiatives.
Other Neighbourhood Projects
These included: ‘Speakout East’ supporting people with learning disabilities in Whitehawk; ‘Health for All’ addressing health inequalities in Whitehawk and Hangleton with HKP, Wellsbourne and Speakout, funded by NHS Charities Together; TDC’s ‘Albanian Community Support Project’ – funded by the Home Office’s Serious Organised Crime Prevention Fund; and ‘Portslade Community Action’ – funded by Hyde Housing and Clarion Housing Association.
EQUALITIES
MESH
The MESH project (Multicultural Employability Support Hub) continued to provide employability support for people from ethnically diverse backgrounds through delivering peer support job clubs, English language skills and individual support. Initial funding from the DWP’s Flexible Support Fund was completed in the first half of the year, which was replaced by direct funding from BHCC later in the year.
ACT – Cancer Awareness and Early Diagnosis
The Act on Cancer Together (ACT) project was created when TDC won the BHCC Public Health Team’s contract starting in October 2022. The work is about supporting people to gain awareness of sign and symptoms of cancer to increase uptake of screening to improve early diagnosis rates – with a focus on communities experiencing poverty and exclusion. The work includes citywide campaigns, targeted information and peer support. The project is match funded by Macmillan to enable the provision of continuing support to people if they are diagnosed with cancer.
UOK
This project works 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 Sussex Health & Care through the UOK partnership led by Southdown. TDC deliver in partnership with HKP. The project formerly known as Community Roots.
Ukrainian Refugee Programme
Following the arrival of over 500 Ukrainian refugees into the city, TDC promptly responded to create a range of support opportunities. This included community development support to Stand for Ukraine a refugee led group, work to support Ukrainians to access health services and the development of a specialist MESH programme focused on supporting Ukrainians into work – which including employing two Ukrainian staff members.
Community Learning Programme
Support for community members in neighbourhoods with high levels of poverty and communities experiencing exclusion to access learning opportunities. TDC lead a partnership with HKP and Brighton Unemployed Centre Families Project which is funded through the council’s Third Sector Commission.
Page 31
The Trust for Developing Communities (A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
Other Equalities Projects
These included: ‘Household Support Fund’ – distributing grants to people and families in need for support with the cost-of-living crisis. All money was passed directly to beneficiaries, with funding from BHCC; ‘Social Prescribing Plus’ delivering group and individual support to people Black, Asian and minority ethnic communities in partnership with FFT, SIS and Switchboard and led by Together Co; ‘Finding Your Way’ – training and learning to support people from excluded communities with employability, funded by the European Social Fund via London Learning Consortium; ‘Core 20PLUS5’ and ‘Winter Access Fund’ combined to create a new health inequalities project focusing on five key health conditions that disproportionately effect people facing poverty and exclusion, funded by NHS England via Sussex Health & Care; and ‘Ignite’ supported by Brighton University’s Community University Partnership Project to support the development of new community engagement processes.
YOUTH
Sussex Violence Reduction Partnership
TDC lead the ‘Brighton Streets’ partnership which delivers a range of projects to address young people affected by violence, this broad project includes: detached youth work across the city delivered with Hangleton & Knoll Project (HKP) and Tarner Community Project; ‘Hospital Youth Work’ - with TDC youth workers based at the Emergency Department in the Royal Alexandra Children’s Hospital (which is cofunded by Rockinghorse Children’s Charity); a successful new Schools Youth Work pilot based in Longhill High School; a Boxing Club; and both ‘Represent’ – a youth arts work project with probation service users led by Brighton Dome and ‘Shift’ – the music mentoring project led by AudioActive. Funding originates from the Home Office and goes to the Sussex Violence Reduction Partnership, who commission TDC via BHCC.
Brighton and Hove Youth Service Grants Programme
TDC delivers a broad range of youth work offers focusing on neighbourhoods experiencing deprivation in two areas of the city - the North Area and the East Area, commissioned by BHCC.
Serious Organised Crime Community Coordination Fund
New initiatives to support the Albanian community in Sussex to safeguard people and prevent involvement in social harm. This included specialist work with Unaccompanied Asylum Seeking Children; youth work activities to engage with young Albanians at risk; and community development and engagement support to build a strong, resilient local Albanian community.
Other Youth Projects
These include: ‘Holiday Activity & Food’ - running holiday clubs with food provision for children in areas of the city experiencing deprivation funded from Central Government via BHCC; ‘Traveller Youth Work’ - delivering regular youth clubs on a Traveller site, with funding from Friends, Families and Travellers; ‘Youth-led Grants’ – supporting young people to apply for council funding and deliver their own youth-led projects; ‘Curiosity Club’ completion of the project inspiring and educating young people in East Brighton about science and technology funded by Wellcome Trust and Children in Need. Also we delivered sports projects with ‘Active Sussex’, ‘Thrive’ to support young people develop confidence with money, the ‘Shakespeare in Italy’ project with Apples and Eyes, and supported girls with wellbeing through UK Youth’s ‘EmpowHER’ project.
TDC also delivered a range of projects focusing on providing individual support to young people facing challenges including: New View – part of multi-site national research trial into youth mentoring, funded by Centre for Youth Impact and Youth Endowment Fund; ‘Health & Well-Being Youth Work’- working with Schools Nursing Teams to give support to young people in need, delivered in partnership with HKP and Impact Initiatives and funded by Sussex Partnership NHS Foundation Trust; ‘Turnaround’ supporting young people in the criminal justice system in partnership with the Youth Offending Team; ‘Men To Be’ mentoring for young men at risk, led by HKP and funded by The Pebble Trust.
Page 32
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
15. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Restricted funds 2023 Unrestricted funds 2023 £ £ Tangible fixed assets - 21,092 Current assets 38,888 733,004 Creditors due within one year - (292,432) Total 38,888 461,664 Analysis of net assets between funds - prior year Restricted funds 2022 Unrestricted funds 2022 £ £ Current assets 6,589 565,676 Creditors due within one year - (188,081) Total 6,589 377,595 16. Reconciliation of net movement in funds to net cash flow from operating activities 2023 £ Net income for the year (as per Statement of Financial Activities) 116,368 Adjustments for: Depreciation charges 10,547 Interest received (2,300) (Increase)/decrease in debtors (91,889) Increase in creditors 104,351 Increase in fixed assets (31,639) Net cash provided by operating activities 105,438 |
Total funds 2023 £ 21,092 771,892 (292,432) 500,552 Total funds 2022 £ 572,265 (188,081) 384,184 2022 £ 90,748 - (2,330) (120,745) 41,290 - 8,963 |
|---|---|
Page 33
The Trust for Developing Communities
(A company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2023
17. Analysis of cash and cash equivalents
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Cash in hand | 526,370 | 418,632 |
18. Analysis of changes in net debt
| At 1 April | At 31 March | ||
|---|---|---|---|
| 2022 | Cash flows | 2023 | |
| £ | £ | £ | |
| Cash at bank and in hand | 418,632 | 107,738 | 526,370 |
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 £49,163 (2022 - £39,559). Contributions totalling £28 (2022 - £6,137) 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 2023.
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 2023.
22. Controlling party
There is no ultimate controlling party.
Page 34