Charity reglstratlon number 1117546
Company reglstratlon number 05333784 (England and Wales)
ROTHER VOLUNTARY ACTION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

ROTHER VOLUNTARY ACTION
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Caryl Cook
Timothy Hemmings
Simon Hubbard
Sally Jayasekera
OINer Jeffs
Clive Mills
Linda Seddon
(Appointed 18 October 2023)
Charlty number
1117546
Company number
05333784
Ragistsrgd offlce
47 London Road
Bexhlll-on-sea
East Sussex
TN39 3JY
Independent examlnef
McPhersons CFG Llmited
23 St Leonards Road
Bexhill-on-sea
East Sussex
TN40 1HH

ROTHER VOLUNTARY ACTION
CONTENTS
Page
Trustees, report
Independent examinerfs report
Statement of finandal acllvltles
Balanc8 sheet
10
Notes to the financial statements

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
VA'S Chairm
re
rtAnn
l Acco
202
-202
This year, April 2023 -march 2024, RVA staff and Trustees have worked with stakeholders and community partners
to continue to develop and consolidate our offer. Our aim is to be the best support mechanism we c£)uld be to the
Voluntsry, Community or Social Enterprise sector (VCSE) across Rother.
Our offer follows four key areas:
Leadership and advocacy - Mobilising and encouraging community action, strengthening our sectors
Vol￿ and Influen￿ on key decision makers and funders
Partnerships and collaborations - Creating opportunities and driving effective joint working by building
netsvorks of local organisations and strategic partners.
Capaclty bulldlng - Providing practical support and development for local people and organisations, to
nurture skills and build community resilience.
Volunteering - Building an environment in which volunteers and their communities thrive by encouraging
and nurturing volunteering opportunities.
RVA had a leadership change with a new CEO, Kim Richards, appointed in June 23. Other key leadership
appointments were made, and a dear structure developed which will allow for gr0￿h within the staff team. A Senior
Leadership Team has been established to support strategic development, share best practice, focus on key
opportunities and d)allenges to best manage our resources.
In addition, working groups have been set up involving a cross section of staff in the following key areas..
Events and Training - Monitoring and development of our neI￿orkS and training offer.
Evidence and Insight - oversee RVA'S data management and digital presence, ensuring that our systems
are robust, effective, and capable of demonstrating the impact of our core offer to the sector
Wellbeing - Our staff are our biggest asset, and we aim to do everything we can to support them. Through
our Wellbeing champions and we are working towards the Bronze award for Wellbeing in the Workplace
which is offered through East Sussex County Council.
Following a successful consultation in 2021, with voluntary sector organisations across Rother, it was clear that the
community, the VCSE sector and partners will benefit from a community hub space. This will bring about co-
location of services and enable a more joined up approach to serving our community. RVA were delighted to have
been awarded £1 m in January 2024 following our application for central government Department for Levèlling up
Funds. Since the end of the financial year a building has been secured and we hope to be moved in by June 25.

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Our priorities in 2023 evolved following appointment of our new CEO..
1. To continue to find ways to fund and grow RVA'S core work - developing our community networks,. adVI￿-
giving, support and training. Working dosely with the East Sussex Voluntsry Actions and infrastructure
organisations to ensure consistent support across the county, share best practice and resources.
2. Create a strong customer service journey that is streamlined through RVAS core offer to ensure flexible support
to meet the needs of Rothers voluntary sector. Ensbling RVA to map and monitor the impact of the VCSE offer
in Rother. RVA as advocate, catalysUarchitecUf8cilitator.
3. Develop and deliver a community hub strategy and action plan aligned to Rothers emerging Anti-Povety
Strategy and known VCSE wider stakeholders need across Rother. Identify, purchase and fit out an appropriate
building and work in partnership to service the community of Rother with an accessible shared space supported
by outreach Hubs in rural areas.
4. Develop and grow RVAS Volunteer and Trustee brokerage service, work in partnership with 3VA and HVA to
develop a consistent offer across East Sussex. Embed the emerging digital platForm developed by ESCC on
behalf of the sector, alongside volunteer fairs, training for volunteers and Trustee recruitment.

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENTS and PERFORMANCE against thos8 prlorltle8
1. To continue to find ways to fund and grow RVA'S core work: This has continued to reveal how valued and
trusted RVA is as a local partner and resource for communities. This is clear in the enthusiasm to work with us.
the rising demands for our sUPPOrt and the requests we have re￿iVed from key strategic partners such as
RDCIESCC to help them shape their community support as they restructure their services. We are working
closely with your local Voluntary Actions and we are also forming other alliances via the East Sussex VCSE
alliance
2. Create a strong customer service journey" A number of our processes have been reviewed in an effort to cut
waste and make us more efficient. Work did stsll on the development of the CRM system whilst we reviewed
our options but digital transformation is now a key priority for24125.
3. Develop a community Hub stratsgy and identify a building - The building has now been secured and the
important work is underway to establish the best way for this Spa￿ to serve the community and Rothers VCSE.
4. Develop our Volunteer Hub: IAle know, as a result, of the Pandemic that volunteering is high on the agenda of
many of the organisations we support with requests for Trustees, Digital brokeragelrecruitment and micro-
volunteering offers. RVA secured ￿ndIng from ESCC, Little Chainey Wind Fami and Reaching Communits"es in
2022 to start a Volunteer Hub and Trustee Brokerage service. Our offering is growing steadily with a number of
volunteering opportunities being available on our website. RVA and the other VA'S have been working dosely
with ESCC to develop a digital volunteer brokerage platform called TRIBE that was launched in Novemtsr
2023.
Project delivery April 2023- March 2024
This is our core offer of support. Key activities include but not limited to:
Support and advice to the sector
Networks and events training
Third sector representation
Profile building
Delivering Key perfonnance indicators to East Sussex County Council and Rother District Council which
will help shape policy.
an
RVA has a new marketing and communications team with the aim of strengthening our brand and offering
communications and marketing support to our projects. core team and the organisations we work with across
Rother. A key aspect of this work will be to develop and maintain our digital presence.
RVA alongside 4 other organisations in East Sussex deliver The Making It Happen project. Using an Asset Based
Community Development {ABCD) we support groups and individuals wanting to start groups or community
initiatives.
It is clear from our work that community groups need to be supported not only with decision making pro￿8$eS such
as setting up a group, creating policies and proCedU￿s, recruiting stsff andlor volunteers, but also with finding the
right funding opportunities that can support the long-temi sustainability of those groups. This, ¥￿ do not only
through researching and finding appropriate grants. but also through grants available through the Making It Happen
project, such as Small Sparks, Next steps and Grow grants.

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Since the start of the Making It Happen project in October 2019, RVA have supported over 100 different community
initiatives and groups, and in the year to March 24 a number of grants were awarded to groups across Rother
By enabling community groups through intemal funding, we not only help them to start their journey, but we also
facilitste access to infomiation and promote inclusion and support groups to have a vol￿.
The Volunteer Brokerage continues to provide a Volunteer and Trustee brokerage service that establishes personal
connections be￿een groups and individuals within the Rother District.
Ve have been working with HVA and 3VA on a new volunteering platform, Tribe, that is being set up by ESCC. The
platft)rni went live in the second half of 2023 and provides an easy way for potential volunteers and organisations to
register an interest and link up for any volunteering opportunÉties.
During the year we have run a series of events and training sessions for volunteers. The highlight of these events is
the volunteer awards at ourAGM which recognises the work of volunteers across the Rother District.
le have built an area of the website specially for Volunteers, Trustees and Volunteer Managing Organisations. This
includes live opportunities. Volunteer Taster Days. Volunteer Managing Templates, Trustee Managing Templates
and the Governance Health-check.
During the year funding was obtained from East Sussex County Council to develop a local food ne￿ork and a wider
approach to food access and sustainability. A designated officer has been appointed and a programme of small
grants was distributed to local groups to help then grow, prepare and distribute food.
li
In March 2022 we requested and were granted funding to provide a Community Development worker to support
Ukrainian guests and hosts. Our role has been multrf8ceted and has evolved and focuses on four key areas:
Connecting the communities with each other.
Nurturing and supporting community cohesion through events and activities
Continuing to allocate a dedicated grants scheme
Supporting host families
Our strategic aims for the coming year -2024125 in light of our change of CEO will show little change from the
prevlous year.
Vve will be renewing our National Association for Voluntary and Community Action (NAVCA) award which is now
known as the Local Infrastructure Quality Accreditation (LIQA). Aligning to this award will drive our strategy which
will be reviewed towards the end of the financial year.
Financial Position
The year 2023124 saw an unrestricted operating deficit of £34.451 (£15,803 surplus in 2022123).
Income from grants and donations was £215,342 and from charitable activities £213,979 (compared to £203.330
and £395,732 in 2022123).
Expenditure on charitable activities for the year totalled £445,400 (£584,810 in 2022123) of which £274,849
(£312,589 2022123) was Spent on staff costs representing 61.71% (53.45% 2022123) of RVA'S charitsble
expenditure.

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Reserves policy
It is the policy of the trustees to maintain sufficient reserves to ensure the day to day running of the charity and, in
the event of any unforeseen circumstances, to support existing projects for fixed periods until funding is secured
and to cover staff costs obligations and administrative costs.
The general fund reserves at the yearond amounted to £259,958 (2023: £294,409).
Major risks
Rlsk management
The key risks to the organisation are..
The withdrdwal of contracts from Public servi￿ organisations and the impact this has in managing the
long-term strategy of the organisation
Increasing concerns about the availability of funding from charitable and n0￿Charitable sources that can be
accessed for Rother.
Likely further cuts to Public Service finances.
The loss of any key experienced staff members.
Rother Voluntary Action, like msny voluntsry organisations, continues to face challenges to maintain its financial
operating reserve. At this point the Rother Voluntary Action board is satisfied that actions already taken or are
planned are sufficient to enable the organisation to navigate through the continued financial turbulence affecting,
particularly, the Public Sector and its partners.
Structure, governance and management
Rother Voluntary Action is a company limited by guarantee and is govemed by its Memorandum and Articles which
were integral part of the incorporation on 17th January 2005. On 1 Oth January 2007 the company became a Charity
registered with the Charity Commission.
At tts AGM on the 8th December 2020 a resolution was passed to change the legal structure of the Charity to a
Charitable Incorporation Organisation (CIO). RVA is awaiting confirmation of the change of structure from the
Charity Commission.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial ststements were:
Caryl Cook
Timothy Hemmings
Simon Hubbard
Sally Jayasekera
Oliver Jeffs
Clive Mills
Linda Seddon
(Appointed 18 October 2023)
Recruitment and appointment of tnistees
The management of Rother Voluntary Action is the resFX)nsibility of the Trustees who are elected under the terms of
the Memorandum and Artides. The Trustees may appoint a person who is willing to act as a trustee, ather to fill a
vacancy or to act as an additional trustee provided that the appointrnent does not cause the number of trustees to
exceed the maxirnum number. Only persons who are members of the company shall be eligible to become trustees.
None of the charty's trustees receive any remuneration.

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Induction and training of tmstees
Rother Voluntary Action follows the same process of recruitment and Induction whether a potential board member is
nominated or co-opted. ATI potential board members are asked to completed an application pack and are
interviewed by a suWroup of the board. Board members will then decide whether to Ci>opt or to recommend
nomination to members at the AGM. The Chief Executive Officer Is responsible for coordinating the Induction
process and giving opportunities to get to know the organisation.
The trustees, report was approved by the Board of Trustees.
Timothy Hemmings
Trustee
.3.c5'.S'.4.P 1 ...2.oZQ

ROTHER VOLUNTARY ACTION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ROTHER VOLUNTARY ACTION
I report to the trustees on my examination of the financial ststements of Rother Voluntary Action (the charity) for the
year ended 31 March 2024.
Responslbllltles and basis of report
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the
preparation of the financial statements in accordan￿ with the requirements of the Companies Act 2015 (the 2006
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 18 of
the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's
financial statements carried out under section 145 of th8 Charities Act 2011 (the 2011 Act). In carying out my
examination I have followed all the applicable Dlrections given by the Charity Commission under section 145(5)(b)
of the 2011 Act.
Independent examlner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section
145 of the 2011 Act. I confinn that l am qualified to undertake the examination because l am a member of the
Institute of Chartered Accountants in England and Wales. which is one of the listed bodies.
I have completed my examlnation. I confirni that no matters have come to my attention in connection with the
examination giving me cause to believe that In any material respect..
accountlng records were not k8Pt in respect of the charity as required by section 386 of the 2006 Act., or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of sectlon 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examlnatlon,. or
the financlal statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK arrj
Republic of Ireland (FRS 102).
I have no concems and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper und8rstsnding of the financial statements to be reached.
P•t•r Wattèrs FCA BFP
McPhersons CFG Limited
23 St Leonards Road
Bexhill-on-sea
East Sussex
TN40 1HH
-/0- 20-LF

ROTHER VOLUNTARY ACTION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current flnanclal year
Unrestrlcted Unrestricted
funds
funds
general deslgnated
2024
2024
Restrlcted
funds
Total
Total
2024
2024
2023
Notes
Income from:
Donations and legacAes
Charitable activities
Investments
215,342
126,094
7.752
215,342
213,979
7,752
203,330
395,732
1,550
87,885
Totsl Income
349,188
87,885
437,073
600,612
Expendlture on:
Raising funds
Charitable actlvlties
29,732
353,907
61,761
91,493
353,907
120,754
464.056
Total expenditure
383,639
61,761
445,400
584,810
Net Incomel(expendlture) and
movement in funds
(34,451)
26,124
(8,327)
15.802
Reconclllatlon of funds:
Fund balances at 1 April 2023
251,065
43,344
294,409
278,607
Fund balancas at 31 March 2024
216,614
43,344
28,124
288,082
294,409
The statement of financial activities includes all galns and losses recognised in the year. All income and expenditure
derive from continuing activities.

ROTHER VOLUNTARY ACTION
STATEMENT OF FINANCIALACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Priorflnanclal year
Unrestrfcted Unrestrlcted
funds
funds
general deslgnated
2023
2023
Total
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
203.330
395.732
1,550
203,330
395,732
1,550
Total Income
600,612
600.612
Expendlture on:
Raising funds
Charltable activities
120,754
464,056
120,754
464.056
Total expendtture
584,810
584,810
Net Income and movement In funds
15.802
15,802
Reconclllatlon of funds:
Fund balances at 1 Aprll 2022
235,263
43,344
278,607
Fund balances at 31 March 2023
251,065
43,344
294.409

ROTHER VOLUNTARY ACTION
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Flxed assets
Tangible assets
13
3,793
1.545
Current assets
Debtors
Cash at bank and in hand
14
8,370
405,255
44,198
440,527
413,625
484,725
Creditors: amounts falling due within
one year
15
(131,336)
(191,861)
Net current assets
282,289
292,864
Total assets less currnnt liabllltl8S
288,082
294.409
Not assets •xcludlng penslon Ilablllty
286,082
294,409
The funds of the charlty
Restricted income funds
Unrestricted funds - general
Unrestrlcted funds - designated
17
26,124
216,814
43,344
251.065
43,344
18
286,082
294,409
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006. forthe year ended 31 March 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
3a £..cPr Eo: ¢
The financial statements were approved by the trustees on .... .
Timothy Hemmings
Trustee
Company registration number 05333784 (England and Vwdles)
10-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
Charlty Information
Rother Voluntary Action is a private company limited by guarantee incorporated in England and INales. The
registered office is 47 London Road, Bexhill-orpsea, East Sussex, TN39 3JY.
1.1 Accounting convention
The financial statements of the charitable company. which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP '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),
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland. and the Companies Act 2006.
The charity has taken advantsge of the provisions in the SORP for charities not to prepare a Statement of
Cash Flows.
The financial statements are prepared in sterling, which Is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financlal statements have been prepared under the historical cost convention. The principal accountlng
policies adopted are set out below.
1.2 Golng concern
At the time of approving the financlal statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trLStees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charftable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set OLrt in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintsined by the
charity.
1A Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met.
the amounts can be measured reliably, and it is probable that income wll be received.
Cash donations are recognised on receipt. Other donations are recognised once the chartty has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation.
Legacie5 are recognised on receipt or othepwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent ass8t.
11

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.5 Expendlture
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 reliabSy.
Expenditure is classified by activty. The costs of each activity are made up of the total of dIr￿t 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 are allocated on the portion of the asset'5 use.
1.6 Tanglble fixod assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaiment losses.
Depreciation Is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the followlng bases-
Computer equipment
33% on cost
The gain or loss arising on the disposal of an asset is deterniined as the difference between the sale proceeds
and the carrying value of the asset. and is recognised in the statement of financial activities.
1.7 ImpalM￿nt of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to detemiine
whether ther8 is any indication that those assets have suffered an impairment loss. If any such Indication
exists, the recoverable amount of the asset is ests'mated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include ￿3h in hand. deposits held at call with banks, other short-term liquid
investment5 Wlth original maturities of three months or less, and bank overdrafts. Bank overdrafts are shovm
within borrowings in current liabilities.
1.9 Financial Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12
'other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognise(J in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Baslc flnancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price indudlng transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
12-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recogni5ed at transaction pri￿ unless
the arrangement constitute5 a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the Ordin￿ course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction Pri￿ and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilltles
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Tennination benefits are recognised immediately as an expense when the charlty is demonstrably committed
to terminate the employment of an employe8 or to provide termination benefits.
1.11 Retlrement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Criti￿1 accountlng estlmates and Judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revisian affects both current and future
periods.
Income from donations and legacles
Unrestrlcted
funds
2024
Unrestricted
funds
2023
Grants
215,342
203,330
13-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donatlons and legacles
{Conllnuedl
Unrestricted Unrestrlctsd
funds
funds
2024
2023
Grants received, includ•d in the above. are as follows
Rother District Council
East Sussex County Council
Homes for Ukraine
38,000
61,642
115,700
38,000
57,330
108.000
215,342
203.330
Income from charitable activities
2024
2023
Project income and support
Communty accounting
Meeting room hire
Other income
189,149
2,240
395,577
45
110
22,590
213,979
395,732
Analysis by fund
Unrestricted funds- general
Restricted funds
126,094
87,885
395,732
213.979
395.732
Income from Investments
Unrestrlcted Unrestrfcted
funds
funds
2024
2023
Interest receivable
7,752
1,550
14-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlture on ralsing funds
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total Unrestricted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Fundraising and publicity
Projects
29,732
61,761
91,493
120,754
120,754
Expenditure on charltable actlvltles
2024
2023
Dlrect costs
Payroll costs
Depreciation and impairment
Project costs
Rent & office costs
Telephone and internet
Travel & hospitality
Fees. licences, subscriptlons and publications
Marketing and promotlons
Bank charges
Trainings and course fees
Other staff costs
Rates, building repairs, utilities and deaning
Room hire
Insurance
stationery and computer 8xpens8S
274,849
2,690
36,289
7,451
4,429
4,525
3,536
1,593
74
312,589
1,277
88,737
8,177
4.934
4.200
5,824
97
2,740
3,044
18,272
2.641
2,499
3,769
978
7,204
640
3,064
3.011
350,697
463,466
Share of 5UPPOrt and governance costs (see note 8)
Govemance
3,210
590
353,907
464,056
Anatys15 by fund
Unrestricted funds - general
353,907
464,056
2024
2023
Govemance costs compris8:
Legal fees
Independent examiner fees
Annual retum fee
1,482
1,680
48
61
516
13
3,210
590
15-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movement in funds
2024
2023
The net movement in funds is stated after chargingl(crediting):
Depreciation of owned tangible fixed assets
2.690
1.277
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or beneffts from the
charity during the year.
11 Employees
The average monthly number of employees during the year was..
2024
Numbèr
2023
Number
14
13
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
249,028
15,068
10,757
283,648
17.145
11.796
274,849
312.589
There were no employees whose annual remuneration was more than £60,000.
12 Taxatlon
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
16-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Tangible fixed assets
Computer
oquipment
Cost
At 1 April 2023
Additions
25.633
4.938
At 31 March 2024
30.571
Depreciation and impaimient
At 1 April 2023
Depreciation charged in the year
24.088
2.690
At 31 March 2024
26.778
Carrying amount
At 31 March 2024
3.793
At 31 March 2023
1.545
14 Debtorn
2024
2023
Amounts falllng due wlthln one year:
Trade debtors
Other debtors
8,370
7,900
36,298
8,370
44,198
15 Creditors: amount5 falling due within one year
2024
2023
Payments received on account
Trade creditors
other creditors
Accruals and defe￿ed income
93,363
20,498
15,045
2,430
152,840
7.956
20,485
10.580
131,336
191.861
16 R•tirem•nt benefit schemgs
2024
2023
Definéd contributlon schemes
Charge to profit or loss in r8SP8Ct of defined contribution schemes
10,757
11.796
17-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 R•stricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 Aprll
2023
Incomlng
resources
Resources At 31 March
expended
2024
Heart of Sidley
87,885
(61,761)
26,124
87,885
(61,761)
26,124
Note to the Restricted funds
Heart of Sidley This is for the redevelopment of the changing rooms at Sidley Recreation ground into a
Community building. This project has received Levelling Up monies and the partnership are contributing
around £160k to the cost.
18 Unrestricted funds - deslgnated
These are unrestrlcted funds which are material to the charitls activities.
At 1 Aprll At 31 March
2023
2024
43,344
43,344
Prevlous year:
At 1 Aprll At 31 March
2022
2023
43,344
43,344
19 Unrestricted funds
The unrestricted funds of the charty comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprll
2023
Incomlng
resources
Resources At 31 March
expended
2024
Gengral funds
251,065
349,188
(383,639)
216,614
18-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Unrestricted funds
(Continued)
Prevlous year:
At 1 Aprfl
2022
Incomlng
resources
Resources At 31 March
expended
2023
General funds
235,263
600,612
(584,810)
251,065
20 Analysis of net assets between funds
Unrestrlcted Unrestricted
funds
funds
general designated
2024
2024
Restrlcted
funds
Total
2024
2024
At 31 March 2024:
Tangible assets
Current assetsl{liabllities)
3.793
212.821
3,793
282,289
43,344
26,124
218,614
43,344
26,124
286,082
Unrestrfctsd Unrestrlcted
funds
funds
g•n•rdl designated
2023
2023
Restrlcted
funds
Total
2023
2023
At 31 March 2023:
Tangible assets
Current assetsl(liabilities)
1,545
249,520
1,545
292,864
43,344
251,065
43,344
294,409
21 Operating lease commitments
Lessee
At the reporting end date the charity had outstanding commitrnents for future minimum lease payments under
non-cancellable operating leases, which fall due as follows-
2024
2023
Within one year
Between two and five years
7,500
7,500
7,500
15.000
15,000
22.500
22 Relatsd party transactlons
There were no disclosable related party transactions during the year (2023 - none).
19-