Annual Report and Accounts 2024-2025
The Trust for Developing Communities | 1
Contents
| Contents | |
|---|---|
| Page | |
| Trustees’ report | |
| Objectives | 3 |
| Activities, achievements and performance | 4 |
| Signifcant delivery projects | 6 |
| Financial review | 9 |
| Structure, governance and management | 12 |
| Reference and administrative details | 14 |
| Statement of trustees' responsibilities | 15 |
| Accounts | |
| Independent auditors’ report | 16 |
| Statement of fnancial activities | 20 |
| Balance sheet | 21 |
| Statement of cash fows Notes to the fnancial statements |
22 23 |
Annual Report and Accoounts 24-25 | 2
TRUSTEES' REPORT
The Trustees present their annual report together with the audited financial statements of the charity for the year ended 31 March 2025. The Trustees confirm that the annual report and the financial statements of the charity comply with the current statutory requirements, the requirements of the charity’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).
Objectives
VISION, MISSION AND VALUES
The Trust for Developing Communities’ 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.
Values. We are guided by our values - Community, Empowerment, Inclusion and Equality.
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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.
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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.
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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.
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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.
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.
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.
STRATEGY
This annual report captures Year Two of delivery of The Inclusive City strategy - a positive vision for our home city of Brighton and Hove to become a more healthy, inclusive and thriving city.
Activities, achievements and performance
OVERVIEW
During the year 2024-25 the Trust for Developing Communities provided practical, empowering community development support to 22,844 people facing poverty and exclusion in Brighton and Hove and supported the development of 202 community-led groups. Overall, 26% of the people we work with are from Black and Racially Minoritised communities and 33% had a disability or special educational needs; and we worked with over 7,200 older people. We collaborated with 86 organisations across 28 formal partnerships, of which we led nine. Many thousands of additional people were supported through the partnerships we led.
Neighbourhood community development work with communities experiencing high levels of poverty and deprivation is the heart of our work, and increasingly the broad range of inequality issues we work on are being delivered directly through the trusted relationships of our neighbourhood-based community development teams, such as our health work; older people support; support for migrants, refugees and asylum seekers; and our employability and community learning offers. Through this work we supported over 2,000 community members to provide over 160,000 hours of volunteering within their communities, and we worked with 2,194 young people through the year. Our neighbourhood youth clubs are focused on those young people most in need of support: 59% of the young people attending were from the three most deprived deciles on the IDACI – (Income Deprivation Affection Children Index) and 33% of the young people we support have either a SEND (Special Educational Need or Disability) or ECHP (Education Health and Care Plan). Both of these proportions are the highest for youth work providers in the city.
In our striving to address inequality in the city, in addition to our frontline delivery, TDC is ensuring resources get as close to the grassroots as possible. Whenever appropriate TDC has increasingly passed our own delivery on to smaller partners who may be more effective at certain projects, for example proactively giving our contracts for community engagement and to support older people from Black and Racially Minoritised communities to Bridging Change and passing on our community development work in Portslade, Mile Oak and West Hove to the Hangleton and Knoll
4 | Trustees’ Report and Accounts 24-25
Project. The Healthy Neighbourhood Fund (HNF) and Fairness Fund both distributed funds directly to grassroots community groups, with over 4,000 people engaging in community activities supported by the HNF, and 59 community groups benefited from the £88,151 Fairness Fund grants. Both grant programmes are designed to empower communities and catalyse more community led initiatives, with funds allocated by panels of community members themselves. Additionally, the Household Support Fund utilises community insight to get money directly to families and individuals facing hardship.
As we seek to tackle the root causes of inequality, we are creating new opportunities to embrace more of a crosssectoral strategic coordination role, bringing partners together to be greater than the sum of our parts, as we know it will take more than the whole local voluntary sector, let alone just a single charity, to make the much needed transformational change to reverse the growing inequality in our city.
Examples of this cross sectoral coordination include: our employability work with those facing the biggest barriers into work (813 supported with 55 new jobs last year) which brings the private sector together with statutory and charity partners to create employment opportunities for people facing exclusion; our Connect Coaching youth work offers that work across the NHS, criminal justice system, schools, alternative provision and mental health services to smooth the journeys of young people needing cross sector, personalised support to overcome challenges; our leadership of the citywide Brighton Streets detached youth work offer coordinates delivery in partnership with schools, local businesses, council teams and the police to ensure we can provide safety for young people where it is most needed.
We have greatly enhanced our community-led research activity through: our Knowledge Transfer Partnership with the University of Brighton; our work with University of Sussex’s Brighton and Sussex Medical School Research Engagement Network; and our delivery on the NHS England funded Community Participatory Action Research (CPAR). Through these we have generated fresh community insight, which is becoming increasingly influential, as we see service changes in response to robust findings, we are also finding that genuine participation in the research process is in itself transformative for many community researchers. We are seeking to further utilise these community insights ultimately towards system change and a refocus of resources onto community-based prevention and the wider determinants of health.
Our community research has increasingly highlighted the significance of addressing health inequalities as the foundational barrier to tackling broader inequalities and we have refocused work towards the priority of health accordingly. Across our health delivery we directly supported 59,030 people to address health issues and we are working in partnership with Primary Care Networks, Public Health, NHS Sussex and with HKP to lead the development of Integrated Community Teams in the city, ensuring they formally engage directly with communities from the outset and have a laser focus on tackling health inequalities. This work is seeing such innovations as the Robert Lodge Health Hub , which is bringing both NHS and voluntary sector services out into trusted community spaces, with unprecedented levels of coordination and unprecedented results ensuring the most vulnerable can now access essential services. Our health work has also seen our citywide Act on Cancer Together project make real differences such as reaching over 18,000 people with tailored information, having 2,000 meaningful conversations and running nine communication campaigns about bowel, cervical, breast screening and more. Additionally, we ran communityled health specific issue programmes to address health inequalities on Perinatal Care , Childhood Immunisations , Covid Vaccination and Hypertension .
MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'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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Significant delivery projects
NEIGHBOURHOOD
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.
Core Connectors
Health inequalities work funded by NHS England via Sussex Health & Care to support community connectors in neighbourhoods with poor health outcomes, removing barriers to accessing primary care and capturing insight; with a focus on cardiovascular disease, cancer and respiratory disease.
Fairness Fund
This was a new grant programme to support grassroots community action led by and supporting communities experiencing poverty. TDC distributed the funding on behalf of BHCC directly in the Central, East and North Areas and via Hangleton and Knoll Project (HKP) in the West. No fees were taken and the full value was passed directly to community groups.
Healthy Communities
This successor programme to CHIP – the Community Health Inequalities Programme - was funded by Public Health to co-produce and deliver community-led solutions to tackling health inequalities in Brighton and Hove using community development principles and creating partnerships between primary care and communities experiencing the greatest health inequalities. TDC has led the development of Integrated Community Teams in the East and Central areas of the city with a focus on ensuring community involvement in their development.
Household Support Fund
TDC distributed this direct small grants programme for individuals and families facing hardship through the cost-ofliving crisis. No fees were taken and the full value was passed directly to those facing poverty and exclusion.
Hypertension Outreach
NHSE health inequalities funding via NHS Sussex and East & Central and Deans & Central Primary Care Networks. Cardiovascular disease prevention project with community outreach delivered with voluntary and community sector partners across East Brighton ICT area.
Inclusive Communities Partnership – Community Development and Engagement
TDC is 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 final year of this contract, with a new enlarged Thriving Communities Investment Fund replacing this, which TDC has again secured to lead, this time for four years from April 2025.
Ukrainian Refugee Support Programme
TDC provided community development support to Stand for Ukraine, a community-led group, which included TDC hosting a staff member to enable peer support for the community of Ukrainian refugees in the city.
Vaccine Equity
Improving access to Coronavirus vaccinations for communities experiencing poverty and exclusion.
Other Neighbourhood Projects
These included: ‘Travel Buddies’ a pilot which utilises a peer support approach to enable people to access health appointments, funded by NHS Sussex; community development consultancy support to ‘ADHD Aware ’; delivering the ‘Hollingdean Health Hub’ in partnership with Hollingdean Development Trust; ‘Co-Regulating Communities’ supporting people to build positive mental health collectively, with Human Hive funded by Brighton University; and delivering community engagement on the ‘Wild Park Rainscape’ supported by BHCC.
6 | Trustees’ Report and Accounts 24-25
EQUALITIES
ACT – Cancer Awareness and Early Diagnosis
TDC lead the Act on Cancer Together (ACT) project in partnership with HKP and funded by BHCC Public Health, NHS Sussex and Macmillan Cancer Support. The work supports people and communities experiencing poverty and exclusion to gain awareness of signs and symptoms of cancer in order to increase uptake of screening to improve early diagnosis rates. The work includes citywide campaigns, targeted information and peer support.
CESH – Community Employability Support Hub
Local, bespoke, individual employability support for people furthest from the job market. We offer a package of personcentred support which is dynamic, proactive and responsive to needs combined with extensive outreach in neighbourhoods and weekly open access drop-ins. Income from the Shared Prosperity Fund.
Community Learning Programme
Support for community members to access learning opportunities in neighbourhoods with high levels of poverty and communities experiencing exclusion. TDC lead a partnership with HKP and Brighton Unemployed Centre Families Project which is funded through the council’s Third Sector Commission.
CPAR – Community Participation Action Research
Part of a regional programme led by NHS England South East providing community research training for three TDC staff who are researching health inequalities faced by marginalised communities. The findings will be celebrated at a regional showcase event.
Finding Your Way
Training and learning to support people from excluded communities with employability, funded by the Shared Prosperity Fund.
Health Forums & Community Panels
TDC are creating and maintaining new forums to bring together community members and health professionals to influence the set-up of Integrated Community Teams – ensuring they are responding to community need and have a focus on tackling health inequalities.
MESH
The Multicultural Employability Support Hub project provides employability support for refugees and people from ethnically diverse backgrounds through delivering peer support job clubs, English language skills and individual support. Funding continued from Brighton and Hove City Council including the Ukrainian Refugee Support Programme.
Research Engagement Network
This project increases engagement in mental health research for women using art-based/creative participatory action research focusing on four communities-of-identity and a community-of-place. TDC led the small grant programme and are supporting the East Brighton Health Forum to deliver the community research in East Brighton.
Social Prescribing Plus
Delivering group and individual support to people from Black and Racially Minoritised communities; in partnership with FFT, SIS and Switchboard and led by Together Co.
UOK
As part of a broad citywide mental health support programme commissioned by BHCC and Sussex Health & Care through the UOK partnership led by Southdown, this project works to improve the mental health and well-being of people from Black and Racially Minoritised communities through both group work and individual support. TDC delivers in partnership with HKP. This year also included the Integrated Migrant Pathways work to develop an online refugee directory, researching the barriers to accessing support with community members and service providers.
Other Equalities Projects
‘ Perinatal Support’ a project to support people from Black and Racially Minoritised communities facing exclusion with issues in accessing health care before, during and after childbirth; and ‘ Community-Led Research’ with support from the Local Clinical Research Network.
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YOUTH
Albanian Community Support
TDC’s ‘Albanian Community Support Project’ – funded by the Home Office’s Serious Organised Crime Prevention Fund.
Brighton and Hove Youth Service Grants Programme
TDC delivers open access Youth Clubs in neighbourhoods experiencing deprivation in two areas of the city - the North Area and the East Area, commissioned by BHCC.
Brighton Streets
TDC lead the ‘Brighton Streets’ partnership with HKP and Tarner Community Project which delivers detached youth work across the city, with TDC utilising our Youth Bus for our sessions. The funding is derived from the Home Office to the Sussex Violence Reduction Partnership and via BHCC.
Connect Coaching
TDC deliver individual support to young people facing challenges in a range of settings, which includes: ‘Hospital Youth Work’ - with TDC youth workers based at the Emergency Department in the Royal Alexandra Children’s Hospital which is co-funded by the Rockinghorse Children’s Charity and Sussex Violence Reduction Partnership; ‘PRU Youth Work’ based in the local Pupil Referral Unit, funded by the Brighton & Hove Safeguarding Children Partnership; ‘Turnaround’ - a national early intervention programme to improve outcomes for children and young people on the cusp of entering the youth justice system in partnership with the local Youth Offending Team; ‘Health & Wellbeing Youth Work’ working in coordination with the School Nursing teams in secondary schools, funded by Sussex Community Foundation Trust, delivered in partnership with HKP and Impact Initiatives; ‘Men To Be’ mentoring for young men at risk, led by HKP and funded by The Pebble Trust; ‘Community Coaching’ – open access coaching offer to young people across a broad range of issues and settings funded by Masonic Charitable Foundation and Charles Hayward Foundation.
Youth Participation
Youth participation work supported through the Serious Violence Duty (SVD) programme which saw TDC employ young people who built an event for statutory agencies to help them consider their SVD and youth participation responsibilities.
Other Youth Projects
‘Traveller Youth Work’ - delivering regular youth clubs on a Traveller site, with funding via Friends, Families and Travellers; ‘HAF’ holiday club youth work with lunch provided, supported by the government’s Holiday Activity and Food fund via BHCC; and ‘ Pride Youth Wellbeing’ at the annual Pride festival. ‘ Youth-led Grants’ supporting young people to apply for council funding and deliver their own youth-led projects; ‘Pattern & Progress’ educating young people about harmful sexual behaviour in the Pupil Referral Unit; and ‘Thrive’ taking money confidence workshops into communities. Thrive is sponsored by Marcus Rashford, NatWest and the National Youth Agency.
8 | Trustees’ Report and Accounts 24-25
Financial review
GOING CONCERN
The Board’s Finance and Risk Sub-Committee, which is chaired by our Treasurer, has responsibility for oversight in governance, risk, finance and human resources. This committee reviewed the accounts and forward strategic and finance planning before arriving at the conclusion that it was appropriate to continue to adopt the ‘going concern basis’ in preparing the financial statements. They also concluded that the Charity has adequate resources to continue at full operational capacity for the foreseeable future. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
The overall financial situation for TDC remains healthy, even with acknowledgement that this was the first year without growth for seven years. The big picture is that since our last dip in 2017-18, we have averaged 20% growth in income per year and are now three and a half times bigger.
The year 2024-25 saw extreme funding pressure on our key local statutory partners, with both the council and health service making considerable cuts. However, we have navigated our way through this challenging year and have already secured a return to growth for 2025-26, with current projections on course for a record income of £3,000,000.
Key to our sustainability is securing two significant investments as Lead Partner – firstly for the Community Power and Growth Strand of Brighton and Hove City Council’s Thriving Communities Investment Fund, worth £4.8m over four years and as Lead Partner in the new Climate for Communities Programme, funded by the National Lottery’s Climate Action Fund, to the value of £1.3m over three years. Both these contracts started in April 2025 and involve leading partnerships of over 20 organisations across voluntary, private and public sector.
Despite this year’s temporary drop in income, we were able to hit 99% of our reserves target – up from 98% the year before, therefore, even with this year’s unique challenges in context, the organisation remains firmly robust and the overall trajectory is strong.
RESULTS FOR THE YEAR
The charity's total income for the year was £2,253,530 (2024: £2,530,692) and had net outgoing resources for the year of £56,254 (2024: net incoming £86,751).
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 set the reserves target to hold the appropriate funding to cover: 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 £537,000 (2024: £580,000).
After discharging our prior carried restricted reserves, our total unrestricted reserves are left at £531,049 (2024: £570,915). This means we have achieved 99% of our reserves target – up from 98% in 2024.
During the year the Trustees decided that it was more appropriate to maintain our redundancy fund as part of our general reserves, rather than as a separate designated fund. Therefore, this previously designated fund became undesignated, and this is shown as a transfer in the Statement of Funds of £133,000. There is no impact on our reserves target as this figure was already incorporated.
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INVESTMENTS POLICY
All TDC monies held in reserves are spread across different financial institutions that are covered by the maximum Financial Services Compensation Scheme. We review the investment income from these funds at Finance and Risk Sub-Committee meetings and weigh this against speed of access to monies. We prioritised attention during the year on maximising investment income while balancing against an appropriate risk profile and were able to generate a significant increase by utilising low risk savings accounts. Investment income for the year was £20,518 compared to £8,611 in the prior year.
PRINCIPAL RISKS
TDC continued to implement its Risk Register process, which is overseen by our Quality Manager. This involves a full indepth 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 was then explored in more depth and mitigating actions were developed and put together in an action plan. The Board of Trustees delegate oversight of the Risk Register to the SLT and the Board’s Finance and Risk Sub-Committee who review the Key Risks and the action plan and identify any emerging risks; responding through the year to reduce and manage risk. On a quarterly basis, the Finance & Risk Committee present any revisions of the Risk Review to the full Board of Trustees.
FINANCIAL RISK
Responsibility for the oversight of financial risk at TDC sits with the Board of Trustees who then delegate detailed scrutiny to the Finance and Risk Sub-Committee, which is chaired by the Treasurer, who is a fully qualified chartered accountant with over 20 years’ experience of senior finance work, and whose membership includes the Chair of Trustees.
TDC grew our finance team during the year to include now a Finance Director, Finance Officer and a new Finance Manager role. This has created capacity to enable us to give attention beyond the day-to-day finances of the organisation, and to long-term finance strategy. This has already resulted in the growth of investment income and is also enabling us to explore the financial viability of various potential future enterprising endeavours. The Finance Team continues to closely follow our robust Finance Procedures and to utilise the improved functionality of our finance software to further devolve budget responsibility to managers.
PRINCIPAL FUNDING AND INCOME GENERATION
The TDC Board’s SCIP Sub-Committee (Strategy, Communications, Income and Partnerships) provides oversight to ensure that all the funding that TDC bids for is in line with TDC’s values and is within the agreed strategy - with acknowledgment that flexibility and agility is imperative within the current funding climate and that it is essential to adapt to the evolving needs of the communities we serve.
The SCIP Sub-Committee devolve day to day responsibility for income generation to the Chief Executive who shares this with the Deputy Chief Executive, Senior Development Manager and Department Directors. We take a coproduction approach to funding and involve frontline staff and community members to contribute to the development of funding bids to ensure that they are rooted in both delivery insight and community wisdom.
TDC’s principal funding continues to be from local statutory sources, with the largest funder being Brighton and Hove City Council. However, this is spread across a broad range of funding streams and departments within the local authority – for example Adult Social Care, Youth Services, Public Health, Communities, Equality & Third Sector Team; and also includes some funding streams that originate from outside the council, such as central government, or Violence Reduction Partnership money, but pass through as a trusted conduit, ensuring coordination with existing delivery. During the year TDC secured money from the National Lottery, whereby there will be a reciprocal arrangement with TDC, playing the commissioning role and passing money onto the council, from 2025-26. Other statutory funders remain crucial to TDC’s work tackling inequality including a range of NHS, criminal justice and education bodies.
10 | Trustees’ Report and Accounts 24-25
During the year the organisation began its Knowledge Transfer Partnership with the University of Brighton to grow our successful community research function into a nationally delivering social enterprise. Additionally, we are developing enterprise opportunities to build our training, and consultancy offers and are exploring other potential initiatives that both meet our organisational mission and generate unrestricted revenue.
Trust and Foundation income is highly valued by TDC as it often provides freedom to pilot innovative community-led approaches, create an evidence base that proves efficacy and then strive to mainstream innovations into ongoing statutory delivery.
TDC’s increasing role in leading citywide partnerships means that much of the income the organisation receives is in fact passed onto partners, with TDC playing a coordination, oversight and support role. This enables us to increase our collective impact, by working in close collaboration. The full list of TDC’s funders is detailed below.
SUPPORT COSTS
The Support Costs analysis includes central staffing costs, premises costs, administration, audit fees, governance and IT costs to ensure the organisation is run effectively and efficiently.
During the year TDC invested in a new digital software system that can, in time, transform our approach to impact capture, project management and efficient organisational functioning. This is being rolled out with a slow and steady approach, with a range of planned upgrades in the years ahead. Following last year’s brand refresh, we gave our website its first overhaul for a decade, which, working in tandem with the new digital system opens up exciting project development opportunities, such as the launch of two new online directories – one for youth services and one for migrant and refugee support services. We are mindful that the improvement in our digital offer is designed to enhance human connection, not replace it and even as we work to overcome digital exclusion, we remain committed to the value of bringing people together at in-person events, retaining print media and that staple of classic community development delivery - door knocking.
INFORMATION ON FUNDRAISING PRACTICES
TDC’s fundraising strategy, described above is focused on statutory contracts, grants from trusts and foundations and social enterprise initiatives. The organisation does not proactively seek contributions from individuals or companies. However, we do receive occasional unsolicited donations.
Due to the limited nature of these fundraising activities, the charity does not formally monitor compliance with the Code of Fundraising Practice. The charity does not consider that any of its fundraising activities constitute unreasonable intrusion on a person’s privacy, unreasonably persistent approaches, or undue pressure to give. The charity does not work with any commercial participators or professional fundraisers who engage with the public.
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Structure, governance and management
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. A Special Resolution was passed at the recent AGM on 24 October 2024 to move from requiring that one third of Trustees resign and stand for reelection at each AGM to fixed three-year terms, with a maximum of three-terms.
TRUSTEES APPOINTMENT, INDUCTION AND INDEMNITY
The management of the Charity 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 fifteen individuals.
Three new Trustees co-opted onto the Board since the 2023 AGM, were all formally elected by the Membership at the 2024 AGM.
In addition to the aforementioned risk framework process and governance procedures, the Charity continues to purchase Trustee indemnity insurance, with appropriate levels of cover.
ORGANISATIONAL STRUCTURE, MANAGEMENT, STAFFING AND REMUNERATION
The Trustees delegate day to day decision making to the Chief Executive who is supported by the SLT, comprising the Deputy Chief Executive, Director of Neighbourhoods, Director of Youth Work, Finance Director, Senior Operations Manager and Senior Development Manager. Having been in post for seven years, the Chief Executive took a 12-week sabbatical, during which time the Deputy Chief Executive stepped up as Interim Chief Executive. The Board would like to express their appreciation to the Deputy Chief Executive and the whole of SLT for managing the organisation so smoothly through this period, and in fact to the whole staff team for their continued exceptional work. TDC is a peoplepowered organisation, at year end we employed 60 staff working 1,300 hours per week, and all that we achieve is down to our reliable, resilient and resourceful staff team.
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 a banding system with six scale points within each band. Scale point rises are considered on a year-by-year basis and were not awarded in 2024-25, but were reinstated for 2025-26. A cost-of-living increase to the value of the higher of either £2,000 (pro-rata) or 5% was awarded to all staff. This approach favoured staff on lower incomes.
12 | Trustees’ Report and Accounts 24-25
PLANS FOR FUTURE PERIODS
The Trust for Developing Communities has already secured two key foundational pieces of work for the future. Firstly, TDC was chosen to be the Lead Partner for Brighton and Hove City Council’s new strategic investment – the Community Power and Growth Programme which is the main element of their Thriving Communities Investment Fund . This is an enlargement of the previous Inclusive Communities Partnership, which now incorporates Community Development, Community Engagement and Community Infrastructure and includes over 20 separate local charities, with a total value of £4.8m over the next four years.
Secondly, TDC led a successful bid to the Climate Action Fund – Our Shared Future Programme from the National Lottery Community Fund to launch a new Climate for Communities - Brighton and Hove Programme , which is about engaging and empowering people facing poverty and exclusion, who are often marginalised from the climate debate, to take climate action and have greater involvement and influence in the design and delivery of the city’s climate activity – ensuring it addresses priorities around cost of living and health inequalities.
The Climate for Communities Programme also involves leading a partnership of over 20 organisations and has a value of £1.3m over the next three years. This partnership includes national climate experts, local community groups, local community engagement charities, evaluation experts and three teams from the local authority – Economic Development, the Living Coast UNESCO Biosphere and the Our City Our World Schools Programme. The work includes neighbourhood climate action, community led research to create new inclusive narratives, community led campaigns, a schools and families programme and a focus on circular economic development to support communities to be able to benefit from future green economy job opportunities.
Following on from our impactful Youth Participation project for the Sussex Violence Reduction Partnership and our Director of Youth Work’s successful attainment of a Youth Participation focused Master of Arts Degree in Education, our new youth work strategy Connected Youth is aiming to reframe our youth work with a new participation focus - to create truly youth-led offers in communities experiencing disadvantage across Brighton and Hove.
For both young people and adults – mental health is becoming an increasing priority articulated by communities we work with at every opportunity and we are looking to respond to this with further development of our Co-Regulating Communities work and have secured a further four years of our mental health support work as part of the city’s UOK partnership, for which we are broadening our offer to all members of the community. We are also exploring the role of community arts in addressing wellbeing and how we can make opportunities more accessible.
Meanwhile we will continue to develop and grow our work on neighbourhood community development, health inequalities, employability, community learning and community-led research.
Thank you. The Trustees are greatly appreciative of all the funders and supporters who enable all this work to happen; and of all our partners and community groups who contribute so much to make the work the of the organisation so purposeful.
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Reference and administrative details
| Trustees | R Brown MBE |
|---|---|
| Mr D Byrne | |
| Ms N Choudhury - joined 15 May 2024 | |
| Ms R Hillier | |
| Mr S Kennedy | |
| Mr C Llewellyn | |
| Ms S McConnell | |
| Mr P McKenna – joined 10 September 2024 | |
| 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 A Hallé |
| Chief executive officer | Mr A Hallé |
| Independent auditors | Kreston Reeves LLP |
| Chartered Accountants | |
| Registered Auditors | |
| Plus X Innovation Hub | |
| Lewes Road | |
| Brighton | |
| BN2 4GL | |
| Bankers | CAF Bank |
| 25 Kings Hill | |
| Kings Hill | |
| West Malling | |
| Kent | |
| ME19 4TA |
14 | Trustees’ Report and Accounts 24-25
Statement of Trustees' responsibilities
The Trustees (who are also the directors of the charitable 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 charitable 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);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
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 charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable 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:
-
so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and
-
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.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Mr M Pattinson
(Chair of Trustees)
Date: 23 September 2025
The Trust for Developing Communities | 15
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 2025 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:
-
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
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.
16 | Accounts 24-25
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:
-
the information given in the Trustees' report is inconsistent in any material respect with the financial statements; or
-
sufficient accounting records have not been kept; or
-
the financial statements are not in agreement with the accounting records and returns; or
-
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.
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.
The Trust for Developing Communities | 17
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 non-compliance 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), 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. Audit procedures performed by the engagement team included:
-
Discussions with management and assessment of known or suspected instances of noncompliance 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.
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.
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
18 | Accounts 24-25
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.
-
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.
pe tot
Kreston Reeves LLP
Chartered Accountants Registered Auditors Brighton
Date: 25 September 2025
Kreston Reeves LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
The Trust for Developing Communities | 19
Statement of Financial Activities
(incorporating income and expenditure account) for the year ended 31 March 2025
| Statement of Financial Activities (incorporating income and expenditure account) for the year ended 31 March 2025 |
|
|---|---|
| Restricted Funds 2025 Unrestricted Funds 2025 Note £ £ |
Total Funds 2025 Total Funds 2024 £ £ |
| Income | |
| Donations and legacies 3 - 620 Charitable activities 4 2,167,959 62,383 Investments 5 - 20,518 Other income - 2,050 |
620 2,681 2,230,342 2,519,335 20,518 8,611 2,050 65 |
| Total income 2,167,959 85,571 |
2,253,530 2,530,692 |
| Expenditure | |
| Raising funds 6 - 79,875 Charitable activities 7 & 8 2,184,347 45,562 |
79,875 54,214 2,229,909 2,389,727 |
| Total expenditure 2,184,347 125,437 |
2,309,784 2,443,941 |
| Net movement in funds (16,388) (39,866) |
(56,254) 86,751 |
| Reconciliation of funds | |
| Total funds brought forward 16,388 570,915 |
587,303 500,552 |
| Total funds carried forward - 531,049 |
531,049 587,303 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 23-34 form part of these financial statements.
20 | Accounts 24-25
Balance Sheet
as at 31 March 2025
Company Number 3939332
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 12 | - | 10,546 |
| Total fixed assets | - | 10,546 | |
| Current assets | |||
| Debtors | 13 | 171,378 | 59,958 |
| Cash at bank and in hand | 622,380 | 900,675 | |
| Total current assets | 793,758 | 960,633 | |
| Liabilities | |||
| Creditors: amounts falling due within one year | 14 | (262,709) | (383,876) |
| Net current assets | 531,049 | 576,757 | |
| Total net assets | 531,049 | 587,303 | |
| Charity funds | |||
| Restricted funds | 15 | - | 16,388 |
| Unrestricted funds | 15 | 531,049 | 570,915 |
| Total funds | 531,049 | 587,303 |
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
(Chair of Trustees) Date: 23 September 2025
The notes on pages 23 to 34 form part of these financial statements.
The Trust for Developing Communities | 21
Statement of Cash Flows
For the year ended 31 March 2025
| Statement of Cash Flows For the year ended 31 March 2025 |
|||
|---|---|---|---|
| 2025 | 2024 | ||
| Schedule | £ | £ | |
| Cash fows from operating activities | |||
| Net cash provided by/(used in) operating activities | A | (298,813) | 365,694 |
| Cash fows from investing activities | |||
| Dividends, interests and rents from investments | 20,518 | 8,611 | |
| Net cash provided by/(used in) investing activities | 20,518 | 8,611 | |
| Net (decrease)/increase in cash and cash | (278,295) | 374,305 | |
| equivalents | |||
| Cash and cash equivalents at the beginning of the year | B | 900,675 | 526,370 |
| Cash and cash equivalents at the end of the year | B | 622,380 | 900,675 |
A. Reconciliation of net movement in funds to net cash flow from operating activities
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Net (expenditure)/income for the year (as per Statement of Financial Activities) |
(56,254) | 86,751 |
| Adjustments for: | ||
| Depreciation charges | 10,546 | 10,546 |
| Interest received | (20,518) | (8,611) |
| Decrease/(increase) in debtors | (111,420) | 185,564 |
| Increase/(decrease) in creditors | (121,167) | 91,444 |
| Net cash provided by operating activities | (298,813) | 365,694 |
B . Analysis of cash and cash equivalents
| As at | As at | ||
|---|---|---|---|
| 1 April | 31 March | ||
| 2024 | Cash fows | 2025 | |
| £ | £ | £ | |
| Cash at bank | 900,675 | (278,295) | 622,380 |
| Total Cash and cash equivalents | 900,675 | (278,295) | 622,380 |
22 | Accounts 24-25
Notes to the financial statements for the year ended 31 March 2025
1. General information
The charity is a company limited by guarantee. Membership of the charity is open to any individual or organisation interested in promoting the objects. Members elect trustees to govern the charity. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
The registered office and principal place of business of the charity is:
Community Base 113 Queens Road Brighton England BN1 3XG
2. Accounting policies
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.
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.
Income
All income is recognised once the Charity 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.
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 Trust for Developing Communities | 23
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.
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.
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 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 equipment 3 years straight line
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.
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.
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.
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.
24 | Accounts 24-25
Operating leases
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease term.
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.
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.
3. Income from donations and legacies
| Total | Total | |
|---|---|---|
| Funds | Funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donations | 620 | 2,681 |
All income from donations is unrestricted.
4. Income from charitable activities
| Restricted | Unrestricted | Total | |
|---|---|---|---|
| Funds | Funds | Funds | |
| 2025 | 2025 | 2025 | |
| £ | £ | £ | |
| Community Beneft | 2,167,959 | 62,383 | 2,230,342 |
| Restricted | Unrestricted | Total | |
| Funds | Funds | Funds | |
| 2024 | 2024 | 2024 | |
| £ | £ | £ | |
| Community Beneft | 2,290,626 | 228,709 | 2,519,335 |
The Trust for Developing Communities | 25
Restricted grants received included within charitable activities:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Alternative Provision Specialist Taskforce BHCC | 29,179 | - |
| B&H Buses - Reducing Isolation | - | 5,250 |
| BHCC Ageing Well via Impact Initiatives | 46,285 | 45,452 |
| BHCC Hong Kong Community Support | - | 7,615 |
| BH Safeguarding Children Partnership | 8,000 | 35,000 |
| BHCC Youth Grants Programme | 163,900 | 164,150 |
| BHCC Young Ends | - | 9,000 |
| Cancer Awareness & Early Diagnosis - BHCC & NHS Sussex | 100,000 | 100,000 |
| Care Leavers | - | 10,000 |
| Charles Hayward Foundation | 20,000 | - |
| Clarion Futures | - | 5,000 |
| Community Learning Programme - BHCC | 42,596 | 47,329 |
| Department of Health - Social Prescribing | - | 22,968 |
| East & Central Primary Care Network | 45,459 | - |
| Fairness Fund - BHCC | 88,151 | - |
| Friends, Families and Travellers | 9,000 | 9,473 |
| Grassroots Suicide Prevention | - | 10,000 |
| HAF - Dept of Education via BHCC | 4,707 | - |
| Health for All (NHST) | - | 39,975 |
| Hollingdean Development Trust | 4,500 | - |
| Household Support Fund | 20,000 | 16,000 |
| ICB Health Grants | - | 7,500 |
| ICT Health Action Learning | - | 14,000 |
| Local Clinical Research Network | 5,000 | - |
| Macmillan Cancer Support | 49,392 | 56,390 |
| Masonic Charitable Foundation | 20,000 | - |
| Ministry of Justice – Turnaround - via BHCC | 74,336 | 74,380 |
| NHS – Perinatal Equity Project | 10,000 | 13,000 |
| NHS England - South East | 24,400 | - |
| NHS Research Engagement Network | 27,780 | - |
| NHS Sussex | 118,000 | - |
| NHS Sussex and BHCC via Southdown for UOK | 96,519 | 58,952 |
| NHS Sussex via Together Co | 21,533 | - |
| Public Health - BHCC | 65,000 | 300,500 |
| Rockinghorse Children’s Charity | 36,000 | 36,000 |
| Serious Organised Crime Prevention Fund | 21,570 | 12,701 |
| Shared Prosperity Fund via BHCC | 75,713 | 34,000 |
| Sussex Community Foundation Trust via Impact Initiatives | 19,773 | 19,756 |
| Sussex NHS Commissioners Research Engagement Network | 2,000 | 71,840 |
| Sussex Violence Reduction Partnership | 215,951 | 262,044 |
| The Pebble Trust via The Hangleton & Knoll Project | 5,053 | 18,438 |
| The Young Foundation | - | 14,440 |
| Third Sector Commission – BHCC | 480,400 | 520,400 |
| Ukrainian Refugee Support Programme | 167,735 | 158,015 |
| University of Brighton | 10,072 | - |
| Wild Park Rainscape via BHCC | 9,000 | - |
| Youth Endowment Fund – MST Mentoring | - | 55,768 |
| Youth Led Grants Programme – BHCC | 9,529 | 15,546 |
| Small and other grants | 21,426 | 19,744 |
| Total | 2,167,959 | 2,290,626 |
26 | Accounts 24-25
5. Investment income
| Total funds | Total funds |
|
|---|---|---|
| 2025 | 2024 |
|
| £ | £ |
|
| Deposit account interest | 20,518 | 8,611 |
All income from investments is unrestricted.
6. Analysis of expenditure on raising funds
| Total funds | Total funds | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Staf costs | 57,948 | 46,349 |
| Consultant support | 21,927 | 7,750 |
| Printing, postage & stationery | - | 115 |
| Total | 79,875 | 54,214 |
All expenditure on raising funds is unrestricted.
7. Analysis of expenditure by charitable activities
Summary by fund type – current year
| Summary by fund type – current year | |||
|---|---|---|---|
| Restricted | Unrestricted | Total | |
| Funds | Funds | Funds | |
| 2025 | 2025 | 2025 | |
| £ | £ | £ | |
| Community Beneft | 2,184,347 | 45,562 | 2,229,909 |
| Summary by fund type – prior year | |||
| Restricted | Unrestricted | ||
| Funds | Funds | Total Funds | |
| 2024 | 2024 | 2024 | |
| £ | £ | £ | |
| Community Beneft | 2,313,126 | 76,601 | 2,389,727 |
The Trust for Developing Communities | 27
8. Analysis of expenditure by activities
| Activities | |||
|---|---|---|---|
| undertaken | Total | ||
| directly | Support costs | funds | |
| 2025 | 2025 | 2025 | |
| £ | £ | £ | |
| Community Beneft | 2,041,140 | 188,769 | 2,229,909 |
| Activities | |||
| undertaken | Total | ||
| directly | Support costs | funds | |
| 2024 | 2024 | 2024 | |
| £ | £ | £ | |
| Community Beneft | 2,232,337 | 157,390 | 2,389,727 |
| Analysis of direct costs |
| Analysis of direct costs | ||||
|---|---|---|---|---|
| Community | Total direct | Community | Total direct | |
| beneft | costs | beneft | costs | |
| 2025 | 2025 | 2024 | 2024 | |
| £ | £ | £ | £ | |
| Staf costs | 1,308,627 | 1,308,627 | 1,352,319 | 1,352,319 |
| Other staf & volunteer costs | 12,252 | 12,252 | 12,953 | 12,953 |
| Venue hire & refreshments | 17,469 | 17,469 | 20,792 | 20,792 |
| Project equipment/materials | 23,852 | 23,852 | 13,053 | 13,053 |
| Funds distributed to partners | 528,166 | 528,166 | 617,372 | 617,372 |
| Printing, postage & stationery, telephone & IT | 5,277 | 5,277 | 7,887 | 7,887 |
| Youth activities | 24,692 | 24,692 | 67,150 | 67,150 |
| Freelance delivery staf | 69,527 | 69,527 | 46,802 | 46,802 |
| Other project costs | 11,821 | 11,821 | 31,187 | 31,187 |
| Project travel & subsistence | 10,714 | 10,714 | 14,697 | 14,697 |
| Client costs | 26,751 | 26,751 | 21,423 | 21,423 |
| Community group payments | 1,992 | 1,992 | 26,702 | 26,702 |
| Total | 2,041,140 | 2,041,140 | 2,232,337 | 2,232,337 |
Analysis of support costs
| Analysis of support costs | ||||
|---|---|---|---|---|
| Community | Total support | Community | Total support | |
| beneft | costs | beneft | costs | |
| 2025 | 2025 | 2024 | 2024 | |
| £ | £ | £ | £ | |
| Staf costs | 25,950 | 25,950 | 25,857 | 25,857 |
| Printing, postage, stationery & telephone | 5,327 | 5,327 | 3,930 | 3,930 |
| Other ofice costs | 25,857 | 25,857 | 14,916 | 14,916 |
| Depreciation | 10,546 | 10,546 | 10,546 | 10,546 |
| Consultant support | 17,985 | 17,985 | 29,638 | 29,638 |
| Rent | 29,740 | 29,740 | 27,001 | 27,001 |
| IT licences and support | 53,174 | 53,174 | 26,799 | 26,799 |
| Audit & accountancy fees | 13,980 | 13,980 | 12,000 | 12,000 |
| Governance costs | 6,209 | 6,209 | 6,703 | 6,703 |
| Total | 188,769 | 188,769 | 157,390 | 157,390 |
28 | Accounts 24-25
9. Auditors’ remuneration
The audit fee for the year was £13,980 (2024: £12,000). No amount was paid for other services (2024: £Nil).
10. Staff costs
| 2025 | 2024 |
|
|---|---|---|
| £ | £ |
|
| Wages and salaries | 1,198,506 | 1,240,740 |
| Social security costs | 101,529 | 90,117 |
| Contribution to defned contribution pension schemes | 66,540 | 67,799 |
| 1,366,575 | 1,398,656 |
Staff numbers
| Staff numbers | ||
|---|---|---|
| 2025 | 2024 |
|
| No. | No. |
|
| Average headcount | 57 | 57 |
Number of employees whose emoluments for the year exceeded £60,000:
| Number of employees whose emoluments for the year exceeded £60,000: | ||
|---|---|---|
| 2025 | 2024 |
|
| No. | No. |
|
| £60,000-£69,999 | 1 | 1 |
Contributions totalling £3,946 (2024: £3,983) were made to a pension scheme on behalf of the above employee. The key management personnel of the charity comprise the Chief Executive, Deputy Chief Executive, Director of Neighbourhoods, Director of Youth Work, Finance Director, Senior Operations Manager and Senior Development Manager.
Remuneration and benefits received by key management personnel during the year amounted to £355,441 (2024: £339,600).
In the year ended 31 March 2025, the charity paid a total of £nil (2024: £6,472) in redundancy and termination payments. All redundancy and termination payments are recognised as an expense in the year in which they occur; none are capitalised.
The Trust for Developing Communities | 29
11. Trustees’ remuneration and expenses
During the year ended 31 March 2025, no Trustees received any remuneration or other benefits (2024: £nil) and no Trustee expenses have been incurred (2024: £nil).
12. Tangible fixed assets
| Fixtures, | |||
|---|---|---|---|
| Fittings & | |||
| Computer | |||
| Motor vehicles | equipment | Total | |
| 2025 | 2025 | 2025 | |
| £ | £ | £ | |
| Cost or valuation | |||
| At 1 April 2024 | 31,639 | 9,146 | 40,785 |
| At 31 March 2025 | 31,639 | 9,146 | 40,785 |
| Depreciation | |||
| At 1 April 2024 | 21,093 | 9,146 | 30,239 |
| Charge for the year | 10,546 | - | 10,546 |
| At 31 March 2025 | 31,639 | 9,146 | 40,785 |
| Net book value | |||
| At 31 March 2024 | 10,546 | - | 10,546 |
| At 31 March 2025 | - | - | - |
13. Debtors
| 2025 | 2024 |
|
|---|---|---|
| £ | £ |
|
| Due within one year | ||
| Trade debtors | 142,543 | 20,665 |
| Prepayments and accrued income | 28,835 | 39,293 |
| 171,378 | 59,958 |
14. Creditors: Amount falling due within one year
| 2025 | 2024 |
|
|---|---|---|
| £ | £ |
|
| Trade creditors | 53,570 | 46,489 |
| Other taxation and social security | 24,712 | 28,686 |
| Other creditors | 9,065 | 8,394 |
| Accruals and deferred income | 175,362 | 300,307 |
| 262,709 | 383,876 |
30 | Accounts 24-25
Deferred income
| Deferred income | ||
|---|---|---|
| 2025 | 2024 |
|
| £ | £ |
|
| Deferred income at 1 April | 261,920 | 190,768 |
| Resources deferred during the year | 142,030 | 261,920 |
| Amounts released from previous periods | (261,920) | (190,768) |
| Deferred income at 31 March | 142,030 | 261,920 |
Deferred income arises from grants received in the financial year that relate to services to be provided in subsequent financial years.
15. Statement of Funds
| Balance | Balance | ||||
|---|---|---|---|---|---|
| at 1 April | Transfers | at 31 March | |||
| 2024 | Income | Expenditure | in/(out) | 2025 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| Designated funds | |||||
| Redundancyfund | 133,000 | - | - | (133,000) | - |
| Total designated funds | 133,000 | - | - | (133,000) | - |
| General reserves | 437,915 | 85,571 | (125,437) | 133,000 | 531,049 |
| Total unrestricted funds | 570,915 | 85,571 | (125,437) | - | 531,049 |
| Restricted funds | |||||
| Neighbourhood | |||||
| Ageing Well | - | 46,285 | (46,285) | - | - |
| Core Connectors | - | 20,000 | (20,000) | - | - |
| Fairness Fund | - | 88,151 | (88,151) | - | - |
| Healthy Communities | - | 60,000 | (60,000) | - | - |
| Household Support Fund | - | 20,000 | (20,000) | - | - |
| Hypertension Outreach | - | 45,459 | (45,459) | - | - |
| Inclusive Communities Partnership |
- | 480,400 | (480,400) | - | - |
| Ukrainian Refugee Programme | - | 50,650 | (50,650) | - | - |
| Vaccine Equity | - | 51,000 | (51,000) | - | - |
| Other Neighbourhood projects | - | 40,294 | (40,294) | - | - |
| Youth | |||||
| Albanian Community Support | 10,546 | 21,570 | (32,116) | - | - |
| B&H Youth Grants Programme | - | 164,304 | (164,304) | - | - |
| Brighton Streets | - | 79,125 | (79,125) | - | - |
| Connect Coaching - Community |
- | 40,000 | (40,000) | - | - |
| Connect Coaching - Health & Wellbeing |
- | 19,773 | (19,773) | - | - |
| Connect Coaching - Hospital Youth Work |
- | 112,170 | (112,170) | - | - |
| Connect Coaching - Men to Be | - | 5,053 | (5,053) | - | - |
| Connect Coaching - PRU | - | 29,179 | (29,179) | - | - |
| Connect Coaching - Turnaround |
- | 74,336 | (74,336) | - | - |
| Youth Participation | - | 70,296 | (70,296) | - | - |
| Other Youth projects | 5,000 | 33,636 | (38,636) | - | - |
| Equalities | |||||
| Act on Cancer Together | - | 157,142 | (157,142) | - | - |
| Community Employability Support Hub |
- | 49,300 | (49,300) | - | - |
| Community Learning | - | 42,596 | (42,596) | - | - |
The Trust for Developing Communities | 31
| Community Participation Action Research |
- | 24,400 | (24,400) | - | - |
|---|---|---|---|---|---|
| Finding Your Way | - | 26,413 | (26,413) | - | - |
| Health Forums & Community Panels |
- | 29,500 | (29,500) | - | - |
| Multicultural Employability Support Hub |
- | 117,085 | (117,085) | - | - |
| Research Engagement Network | - | 32,767 | (32,767) | - | - |
| Social Prescribing Plus | - | 21,533 | (21,533) | - | - |
| UOK | 842 | 96,519 | (97,361) | - | - |
| Other Equalitiesprojects | - | 19,023 | (19,023) | - | - |
| Total restricted funds | 16,388 | 2,167,959 | (2,184,347) | - | - |
| Total funds | 587,303 | 2,253,530 | (2,309,784) | - | 531,049 |
A description of each of the main restricted funds can be found on pages 6 to 8 of the Trustee report.
Statement of Funds – prior year
| Balance | Balance | ||||
|---|---|---|---|---|---|
| at 1 April | Transfers | at 31 March | |||
| 2023 | Income | Expenditure | in/(out) | 2024 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| Designated funds | |||||
| Redundancy fund | 112,000 | - | - | 21,000 | 133,000 |
| Memberparticipation fund | 40,000 | (40,000) | - | - | |
| Total designated funds | 152,000 | - | (40,000) | 21,000 | 133,000 |
| General reserves | 309,664 | 240,066 | (90,815) | (21,000) | 437,915 |
| Total unrestricted funds | 461,664 | 240,066 | (130,815) | - | 570,915 |
| Restricted funds | |||||
| Third Sector Commission | - | 520,400 | (520,400) | - | - |
| Ukrainian Refugee Programme | - | 40,300 | (40,300) | - | - |
| Other neighbourhood projects | - | 104,580 | (104,580) | - | - |
| B&H Youth Grants Programme | - | 164,150 | (164,150) | - | - |
| Sussex Violence Reduction | - | 262,044 | (262,044) | - | - |
| Partnership | |||||
| Serious Organised Crime | 37,306 | 12,701 | (39,461) | - | 10,546 |
| Community Coordination Fund | |||||
| MST Mentoring | - | 55,768 | (55,768) | - | - |
| Turnaround | - | 74,380 | (74,380) | - | - |
| Other youth projects | 1,582 | 153,135 | (149,717) | - | 5,000 |
| MESH | - | 117,715 | (117,715) | - | - |
| UOK | - | 58,952 | (58,952) | - | - |
| Cancer Awareness and Early | - | 156,390 | (156,390) | - | - |
| Diagnosis | |||||
| CHIP | - | 300,500 | (300,500) | - | - |
| REN | - | 71,840 | (71,840) | - | - |
| Other equalitiesprojects | - | 197,771 | (196,929) | - | 842 |
| Total restricted funds | 38,888 | 2,290,626 | (2,313,126) | - | 16,388 |
| Total funds | 500,552 | 2,530,692 | (2,443,941) | - | 587,303 |
32 | Accounts 24-25
16. Analysis of net assets between funds
Analysis of net assets between funds – current year
| Restricted | Unrestricted | Total | |
|---|---|---|---|
| Funds | Funds | Funds | |
| 2025 | 2025 | 2025 | |
| £ | £ | £ | |
| Net current assets | - | 531,049 | 531,049 |
| Total net assets | - | 531,049 | 531,049 |
Analysis of net assets between funds – prior year
| Restricted | Unrestricted | Total | |
|---|---|---|---|
| Funds | Funds | Funds | |
| 2024 | 2024 | 2024 | |
| £ | £ | £ | |
| Tangible fxed assets | 10,546 | - | 10,546 |
| Net current assets | 5,842 | 570,915 | 576,757 |
| Total net assets | 16,388 | 570,915 | 587,303 |
17. Analysis of net funds
Analysis of net funds – current year
| Analysis of net funds – current year | |||
|---|---|---|---|
| 1 April | Cash Flows | 31 March | |
| 2024 | 2025 | ||
| £ | £ | £ | |
| Cash at bank and in hand | 900,675 | (278,295) | 622,380 |
| Total net assets | 900,675 | (278,295) | 622,380 |
| Analysis of net funds – prior year | |||
| 1 April | Cash Flows | 31 March | |
| 2024 | 2025 | ||
| £ | £ | £ | |
| Cash at bank and in hand | 526,370 | 374,305 | 900,675 |
| Total net assets | 526,370 | 374,305 | 900,675 |
18. Pension commitments
The company operates a defined contribution 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 £66,540 (2024 - £67,799).
Contributions totalling £9,065 (2024 - £8,394) were payable to the fund at the Balance Sheet date and are included in creditors.
The Trust for Developing Communities | 33
19. Related party transactions
The Charity's Chief Executive, Athol Hallé, is also a trustee of Community Base, the organisation which owns the building in which TDC's offices are located. During the year the Charity paid £36,046 (2024: £32,146) to Community Base in respect of office rent and associated costs. At the year end £1,649.44 (2024: £Nil) was due to Community Base.
Patrick McKenna became a trustee of the Charity on 10 September 2024, and therefore became a related party from that date. During the period 10 September 2024 to 31 March 2025 the Charity gave a £2,000 grant to DueEast Brighton, a charity where Mr McKenna also serves as a trustee. The grant was made as part of the Fairness Fund programme.
20. Controlling party
There is no ultimate controlling party.
34 | Accounts 24-25
Community Base, 113 Queens Road, Brighton BN1 3XG
Registered Charity number 1106623
Company Limited by Guarantee Registration number 3939332
The Trust for Developing Communities | 35