Charlty registrdtion number 1117546 (England and Wales)
Company registration number 05333784
ROTHER VOLUNTARY ACTION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

ROTHER VOLUNTARY ACTION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Caryl Cook
Timothy Hemmings
Simon Hubbard
Sally Jayasekera
Oliver Jeffs
Clive Mills
Linda Seddon
Mr T J Hemmings
Mr C N Mills
Charlty number (England and Wales)
1117546
Company number
05333784
Registered office
47 London Road
Bexhill-on-sea
East Sussex
TN39 3JY
Independent examiner
GallowaysAccounting {Bexhill) Limited
23 St Leonards Road
Bexhill on Sea
East Sussex
TN40 1HH

ROTHER VOLUNTARY ACTION
CONTENTS
Page
Tnjstees. report
Independent examinefs report
statement of financial activities
Balance sheet
Notes to the financial statements
10-19

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
This year, April 2024 -march 2025, RVA staff and Trustees have worked with stakeholders and community partners
to continue to consolidate our offer. Our aim is to be the best support mechanism we could be to the Voluntary.
Community or Social Enterprise sector IVCSE) auoss Rother.
Our offer follows for key areas..
Leadership and advocacy - Mobilising and encouraging community action, st￿ngthening our sectors
voice and influence on key decision makers and funders
Partnershlps and collaborations - Creating opportunities and drivlng effective Joint workn.ng by building
ne￿orkS of local organisations and strategic partners.
Capacity buildlng Providing practical support and development for local people and organisations, to
nurture skills and build community resilience.
Volunteerlng - Building an environment in which volunteers and their communits'es thrive by encouraging
and nurturing volunteering opportunities.
Followng the leadership change in June 23 our CEO, Kim Richards has worked V￿th the Senior Leadership Team to
share best practice, look at key aspects that affect the organisab'on and tD best manage our reSoUr￿s. In addition,
working groups Involving a cross section of staff continue to advise in the following key areas".
Events and Training - Monitoring and developfflent of our netwotks and tiaining offer.
Eviden￿ and Insight - oversee RVA'S data management and digital presence, ensurin9 that our systems
are robust, èffectivo, and capable of demonstrating 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 RVA have achieved the bronzè award for VJellbeing in the WorkplaeA which is
offered through East Sussex County Counul.
Following a successful consultation in 2021, with voluntary sedor organisations across Rother, rt was clear that the
community, the sector and partners wll benefit from a community hub Space. This will bring about ￿9-locatIon of
ser¥ice5 and enable a more joined up approach to semng our community. RVA were delighted when they were
awarded £1 m in January 24 following our application for Levelling up Funds. Since the end of the finanaal year a
building has been secured and we hope to be moved in by June 26.
Some of our key priorities in 2023124 continued in 2024125 with some additions:
1. To continue to find ways to fund and grow RVA'S core work - developlng our community networks, advice-givlng
and training. Working closely with HVA and 3VA where possible arKI gain greater ieath aGros5 Ihe COLnty,
share best practice and resources.
2. Create a strong customer service joumey that is streamlined through RVA that meets the needs of the Voluntary
sector and we can monitor and map the VCSE across Rother and who RVA serves, understanding their place in
an organisationai life-cycle an¢J clantying their needs. RVA as advocate, catalysvarchitecvfacilitator.
3. Develop a community hub and VCSE c￿WorkIng Strategy and Action plan in partnership with Rothers VCSE
and wider stakeholders. aligned to Rothers Anti-Poverty Strategy. Identify an appropriate building and work in
partnership to service the community of Rother with an accessible shared spao.
4. Continue to develop and grow our Volunteer and Trustee brokerage service, work in partnership with
community development delivery partners and Rothers VCSE to develop a consistent offer across East S u55ex.
Embed the emerging digital plafft)mi developed by ESCC on behalf of the sector, alongside volunteer fairs,
training for voiunteers and Trustee recruitment.
5. Imth key contracts coming to an end review our staffing structure to best suit the changing requirements of the
organisation. Due to forecaste(I loss of Income and rising costs durin9 2025 RVA needed to make some
changes to core budgets and core service delivery. Furthermore, the impact of stakeholder cuts on Rother's
VGSE, RVAS key beneficiaries, means that our Gore offer of tsupport needs to pivot and be fl¥xible t(1 enable us
to meet changing and rising need with reduced resources.
6. Renewal of our NAVCA (Nats'onal Associth'on for Voluntsry and Communty Action) accreditation.

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS and PERFORMANCE against those priorities
1. To contlnue 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 re￿rce for communitses. This is clear in the enthusiasm to work with us,
the rising demands for our support and the requests we have received from key strategic partners such as RDC
to help them shape their community SUPPOrt as they restructure their serVi￿s. We are working closely with our
local VoluntaryActions and we are also fomiing other alliances via the newly created VCSE alliance
2. Create a strong customer servlce Journey: A number of our processes have been reviewed in an effort to cut
waste and make us more efficient. Work did stall on the development of the CRM system whilst we reviewed
our options, however, having secured some additional funding worf( is continuing at pa￿.
3. D8velop a community Hub stratsgy and Identlfy a building - The building was secured in June 24 and
whilst we eXperien￿d some delays with the current tenant. progress is being made, and we expect to open in
tho Summer of 2026
4. Develop our Volunteer Hub: We know. as a result, of the Pandemic that volunteering is high on the agenda of
many of the organisations we support wth requests for Trustees. Digital brokeragelrecruitment and micro-
volunteenng offers. F<VA secured lunding trom ESCC, Little Chainey Wind Fami and Reathing Communities in
2022 to start a Volunteer Hub and Trustee Brokerage servi￿. Our offering is growing steadily wth a number of
volunteering opportunities being available on our website. RVA arKI the othei VA'S have been working closely
wrth ESCC to develop a digital volunteer brokerage platform called TRIBE that was launched in NovemtEr
2023.
5. Organisational restructure
This was completed prior to the end of the finanaal year. The restructure
unfortunately saw us lose two staff through redundancy and others taking reduced hours. Our staff costs,
which are by far, our largest expense are now in line with our revenue.
6. NAVCA accreditatlon - Evidence sUbM￿ed prior to the end of the financial year, and we can conffirm that in
June 25 we were accredited for a further 3 years
Project dellvery April 2024- March 2025
This is our core offer of support. We were SU￿sSful in re tendering for our contract with ESCC, initially for a 3 year
period, with an option for a further 2.
Key activities include but not limited to:
Support and advice to the sector
Networks and events training
Third sector representation
Profile building
Delivering Key performance indicators to East Sussex County Council and Rother District Council which
will help shape policy.
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 worf< with across
Rother. A key aspect of this work will be to develop and maintain our digital presence.
This project concluded at the of March 25.
RVA alongside 4 other organisation5 in East Sussex deliver The Making It Happen project. Using an Asset Based
Community Development {ABCD) we support groups and tndividuals wanting to start groups or cornmunity
initiatives.

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
It is clear from our work that community groups need to be supported not only with dttision making processes such
as setting up a group, creating policies and procedures, recruiting stsff an¢Yor volunteers, but also with finding the
right funding opportunities that can support the long-term sustainabilty of those groups. This, we 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.
Since the stsrt 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 a￿0$5 Rother
By enabling community groups through intemal furKJing, we not only help them to start their joumey. but we also
facilitate access to infomiation and promote indusion and support groups to have a voice.
Volunteering remains high on the agenda of many of the organisab'ons we support. with recruith'ng Kblunteers and
Trustees a priority. To meet this need, RVA'S online listing Serv1￿ continues to expand. with 89 volunteer
opportunities from approximately 37 organisations listed since September 2024. We also continue to support East
Sussex County coU￿rI,S online volunteer lists'ngs platfomi, Tribe.
RVA'S quarterly Volunteer Coor(Jinatoffs Fowm, in collaboration with HVA, is consisiently popular as it enters its
second year, with around 40 organisation3 attending to date. PartiGipanls ate predominantly Volunteei Coordinators
who value the opportunty for peer-leaming and mutual support.
A continued focus is on celebrating and promoting volunteering. We do this via our annual volunteer awards and
Volunteers Week. We particularly want to reach younger audiences and those from diverse backgrounds who facé
more barriers to volunteering. We have been working dosely with Job Centre Plus and local schools and colleges
to raise awareness of volunteering as a pathway to employment.
The Volunteer Hub is funded until April 2027 by The Nats'onal Lottery Reaching Communtts'es Fund.
During the year funding was obtained from East Sussex County Councrl to develop a local food network and a wider
approach to food actsss and sustainability A des￿nated offirw has been appointèd, and a programmg of small
grants was distributed to local groups to he5p then grow, prepare and distribute food. This work has already gained
good traction, developed new partnerships and connections.
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 multtfaceted and has evolved and focuses on four key aroas..
Connecting the communrties wilh each other.
Nurturing and supporting community cohesion through events and activities
Continuing to allocate a dedicated grants scheme
Supporting host familie8
Financlal Position
The year 2024125 saw an unrestricted operats.ng deficit of £45,698 (£34,451 in 2023124).
Income from grants and donations was £234,540 and from charitable activib'es £278,368 (compared to £215,342
and £213,079 in 2023124).
Expenditure on charitable activikn.es for the year totalled £568.332 (£445.240 2023124) of which £354.150 {£274.849
2023124) was spent on staff costs represenkn.ng 62% (620kn 2023124) of RVA'S charrtable expendrture.

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ReseNos 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 fundng is secured
and to cover staff costs obligations and administrative costs
The general fund reserves at the year*nd amounted to £212,309 (2024: £259,958).
Risk management
The key risks to the or9anisation are:
The withdrawal of contracts from Public servi￿ organisations and the impact this has in managing the
long-term strategy of the organisab'on
Increasin9 con¢erns about the availabilty of funding from charitable and noTrGharitable 50urGes that Gan be
access￿ for Rothor.
Likety further cuts to Public Service finances.
The loss of any key experienced staff member.
Rother Voluntsry Action, like many voluntary organisations, conts'nues to face challenges to maintain its financial
operating reserve. At this point the Rother Voluntary Action board is satisfied that actions already taken ar are
planned are sufficient to enable the organisats.on to navigate through the conkn.nued financial turbulence affecting.
particularty. 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 incorporats'on on 17th January 2005. On 10th January 2007 the company became a Charity
registered witli the Charity CoTlltnis5ion.
The trustees, who are also the direcEors for the purpose of company law, and WF￿ served during the year and up to
the date of signature of the financial ststements were:
Caryl Cook
Timothy Hemmings
Sitnon Hubbard
Sally Jayasekera
Oliver Jeffs
Clive Mills
Lin(Ja Seddon
Mr T J Hemmings
Mr C N Mills
Recruitment and appointment of trustees
The management of Rother Voluntary Action is the responsibility of the Trustees who are elected under the terms of
the Memorandum and Articles. The Trustees may appoint a person vtho is willing to act as a trustee, ather to fill a
vacancy or to act as an additional trustee provided that the appointment does not cause the number of trustees to
exceed the maximum number. Only persons who are niembeis of the cotnpany shall be eligible to become rustees.
None of the charity's trustees receive any remuneration.
Induction and tTrining of trustees
Rother Voluntary Action follow5 the same process of recnjittnent and InduGlion whether a potential board member Is
nominated or CL￿Opted. All potential board members are asked to completed an application pack and are
intèNiewed by a sub4roup of the board. Board member8 will then ijecide whether to ctropt 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.

ROTHER VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees. ￿port was approved by the Board of Trustees.
Timothy Hemmings
Trustea
Date..

ROTHER VOLUNTARY ACTION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ROTHER VOLUNTARY ACTION
I report to the twstees on my examination of the finanrial ststemenls of Rother Voluntary Adion (the charrty) for the
year ended 31 March 2025.
Responslbllltles and basls of report
As the truslees of the charity (and also its direthrs for the purposes of company law), you are responsible for the
preparation of the financial stat&ments in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial ststemenls of the chaiity are not required to be audit8J under Part 18 of
the Companies Act 2006 and are eligible for independent examination, I réport in respect of my examination of the
ch8rity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the D1￿CtionS given by the Chaiity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examlne¢s statement
Since the charity's gross income e¥ceeded £250,000. the independent examiner must ￿ a mèmber of a body listed
in section 145 of the Charities Act 2011. I confirm that l am qualified to undertake the examination because l am a
member of the Institute of Chartered Accountsnts in England and Wales, which is one of the listed bodies.
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect".
accounting records were not kept in respect of the charity as required by sedion 386 of the Companies Act
2006.
the financial statements do not accord with those records,. or
the financial statements do not comply wth the accounting requirements of section 396 of the CompEnies Act
2006 other than any requirement that the financial statements give a true and fair view, which is nd a matter
considered as part of an independent examination", or
the financial statements have not been prepared in accordan￿ with the methods and principles of the
Statement of Recommended Practi￿ for accounvng ana repofting by cnarities applicable to chanties
preparing their financial statements in accordan￿ wtth the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
I have no concems an(1 have Gome across no othei mattets in connection with the examination to byhich attenlioi)
should be dravm in this report in order to enable a proper understanding of the financial statements to be reached.
Peter Watters FCA BFP
Galloways Accounting {Bexhill) Limited
23 St Leonards Road
Bexhill on Sea
East Sussex
TN40 1HH
Date(J.'
/o_io-TriC

ROTHER VOLUNTARY ACTION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current financial year
Unrestricted Unrestrlcted
funds
funds
general designated
2025
2026
Restrlcted
funds
Total
Totsl
2025
2025
2024
Notes
Income from:
Donations and18g8ciès
Charitable activities
Investments
234,540
180,656
10.821
234,540
278,368
10,821
215,342
213,979
7,752
97,712
Total Income
426.017
97,712
523,729
437,073
Expenditure on:
Raising funds
Charitable activities
28,186
443.529
96,617
124,803
443,529
91,493
353,907
Total expendlture
47).715
96,617
568,332
445,400
Net Incomeiiexpenditure)
(45.698)
1,095
(44,603)
{8,327)
Transfers betrNeen funds
41,393
(43,344}
1,951
Net movement in funds
(4,305)
{43.344)
(44,603)
(8,327)
Reconclllation of funds:
Fund balances at 1 April 2024
216,614
43,344
26.124
286,082
294,409
Fund balances at 31 March 2025
212.309
29,170
241,479
286,082
The statement of financial activities includes all gains and losses recognise(J in the year. Ail income and expenditure
derive from continuing activits'es.

ROTHER VOLUNTARY ACTION
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prfor flnancial year
Unrestricted Unrestricted Restrl¢tsd
funds
funds
funds
general designated
2024
2024
Total
2024
2024
Notes
Incom8 from:
Donations and legacies
Charitable activities
Investments
215,342
126,094
7.752
215,342
213,979
7,752
87,885
Total incomè
349.188
87,88S
437,073
Expenditure on-
Raising funds
Charitable aGtivits'es
29,732
353,907
61,761
91,493
353,907
Total expendlture
383,639
61,761
445,400
Net Incomellexpenaiturei and movement In ftinds
(34,451)
26,124
IB,327)
Reconclllatlon ol tunds:
Fund balances at 1 April 2023
251,065
43,344
294,409
Fund balances at 31 March 2024
216,614
43,344
26,124
286,082

ROTHER VOLUNTARY ACTION
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Fixed as80ts
Tangible assets
13
2.164
3,793
Current assets
Debtors
Cash at bank and in hand
14
9.885
261.974
8.370
405,255
271.859
413.625
Crnditors: amounts falling due within
one year
15
(32.544)
{131.336)
Net current ass•ts
239.315
282,289
Totsl assets less current Ilabilltle8
241,479
286.082
The funds of the charity
Restricted income funds
Unrestricted funds - general
Unrestricted funds- designated
17
19
29,170
212,309
26,124
216,614
43,344
241,479
286,082
The company is entitled to the exemption from the audii requiremenl Ixjntained in section 477 of the Companies Act
2006, for Ihe year ended 31 March 2025.
The dlrectors acknowledge thelr respon*bllllle8 for ￿rnp￿n9 wmi the requirements of the Companles Act 2006
with respect to accounts'ng records and the preparation of financial statements.
The members have not ￿qUired the company to obtain an audit of its fir￿ncIal statements for the year in question in
accordance with eection 476.
These financial $tatÈments havg b•gn p￿par8d in accordanca with th• provisions appli¢ablg to companies Bubject
to the small Companies ￿giMe.
The financial statements were appro
ty the tfustees on ...
Timothy Hemmings
Trusteo
Company registration number 05333784 (Efi￿and and Wales)

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcies
Charity information
Rother Voluntary Action is a piivate company limited by guarantee incorporated in England and Wales. The
registered office is 47 London Road, Bexhill-on-sea, East Sussex, TN39 3JY.
1.1 Accounting convention
The financial ststements of the charitable company, which is a public benefft entity under FRS 102, have been
prapared in accordance with the Charities SORP "Accounting and Reporting by Charitiets.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial
Reporting Standard applicable in the UK and Republic of IrelarKI (FRS 102)" (effective 1 January 2019).
Financial Reporting Standard 102 Tr FinancAal Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2006.
The charity has taken advantsge of the proifjsions in the SORP for charities not to prepare a Stat￿ent 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 rounOe(I to the nea￿st £.
The financial statements have been p￿pared under the nistoiical cost conventson. The pnncipal accounting
policies adopted are ￿t out below.
1.2 Golng concem
At the time of approving the finanaal statements, the trustees have a reasonaL)ie expectation that the Charity
has adequate resourrEs to continue in operational existen￿ for the foreseeable future. Thus the trLEtees
Gontinue to adopt the going conGem basis of accountin9 in prepatitNJ the financial statemeiits.
1.3 Cliaritable fund5
Unrestricted funds are available use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds ale subjeci to specific wnditions by donors 01 granloT5 as to how they may be used. The
purposes and uses of the restricted funds are set oui in the notes to the financial statements.
Endovmient funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised Ythen the charity is legalty 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 donattons are reGognised on receipt. Other donations are recognised once the GhaTity has been nolified
of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacie8 are re￿gniSed on receipt or otherwise if the charty has been notified of an impending dBtribution,
the amount is knovm. and re￿Ipt is expeded. If the amount is not known, the legacy is treated as a
contingent asset.
10-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.5 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 beneffts will be required in setttement, and the amount of
th8 obligation can be measured reliably.
Expenditure is classffied by activty. The costs of each activity are made up of the total of diwt costs and
shared costs, including support costs involved in undertaking each activty. Direct costs attributable to a single
activity are allocated directly to that activty. Shared costs which contribute to more than one activity and
support costs vthich are not attrrbutable to a single activity are apportioned between those adivitEs on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
uepreciation and any Impairment losses.
Depreciation is recognised so as to I￿rte off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Computer equipment
330k on cost
The gain or loss arising on the disposal of an asset is detemiined as the drfference between the sale proceeds
an(J Ine carying value of the asset. and is recognised in the statement of financial activities.
1.7 Impaimient of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
wnetner inere Is any indication that Vlose assets have suffered an impairment loss. If any such indution
exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impaiment
loss (if any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call wth banks, other short-temi liquid
investments With original tnatutities of three nionllis or lebs, aiid bank overdtafts. Bank oveidrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The charity has eleded to apply the provisions of Section 11 'Basic Finanaal Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of rts financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, V￿th 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 liabilty simultaneously.
Basic financial assets
Basic llnanciai assets, which indude debtors and cash and bank balances, are initially measured at
transaction pri￿ including transath'on costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing tiansadion, where the transacLion is
measured at the present value of the fuiure receipts discounted at a market rate of interest. Financial assets
classifiod a$ receivable wthin one yoar ar8 not amortistad.
11

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, induding creditors and bank loans are inrtially recognised at transaction price unless
the arrangement constitutes a finanung transaction, where the debt instrument is measured at the p￿sent
valu8 of the future payments discounted at a market rate of interest. Financial liabilities dassified 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 acquI￿d in the ordinay course of
operations from suppliers. Amounts payable are classffied as current liabilits-es rf payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade credrtors are recognlsed inrtially at
tran5aGtion pritr and subsequently measured at amortised Gost Using the effeGtive interest method.
Derecognltion of financial liabilities
Financial liabilities are derecognise(J wnen Ihe chanty's contractual obiigallons expire or are dlscnargecl or
cancelled.
1.10 Employee beneffts
The CTJSI of any unused holiday elvlittetnent is re(yJgni5e(l in the period in which the employee's serVi￿S are
received.
Tem?ination beneffts are recognised immediateiy as an expense when the charity is demonstrably committed
to termin8tÈ thp employment of an employee or to provide temiingtion benefits
1.11 Retlrem•nt benefits
Payments to defined contribution retirement benefft schemes are charged as an expense as they fall du&.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carying amount of assets and liabilitigs that are not readily apparent from other
SoUr￿s. The estimates and asscciated 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 underfying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the penod in which the estimate is revised where the revision aff8Cts ￿lY that
peri¢xI, or in the period of Ihe revision and fvrture periods where the revision affects both current and future
periods.
Income frofn donaUon5 and legacles
Unrestrlcted
funds
2Q25
Unrestrlcted
funds
2024
Donations and grfts
234,540
215,342
12-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and legacies
(Continued)
Unrestricted Unrestricted
funds
funds
2025
2024
Donatlons and gifts
Rother District Council
East Sussex County Council
Homes for Ukraine
38,000
158,840
37,700
38,000
61,642
115,700
234,540
215,342
Income from charitable activities
Total
2025
Total
2024
Project income and support
Community accounting
other incomÈ
234.075
43,248
1,045
189.149
2,240
22,590
278.368
213,979
Analysis by fund
Unrestricted funds - general
Restricted funds
180,656
97,712
126,094
87,885
278,368
213,979
InG0￿E from Investments
Unrestrictea Unrestricted
funds
funds
2025
21J24
Interest receivable
10,821
7,752
13-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on raising funds
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Fundralsing and publlcity
Projects
28.186
96,617
124,803
29,732
61,761
91,493
ExpendItU￿ on charltable actlvities
Total
2025
Total
2D24
Direct costs
Staff costs
Depreciation and impairment
Project costs
Rent and office costs
Telephone and intemet
Travel and hospitality
Fees, licen￿$, subscriptions and publications
Marketing and promotions
Bank charges
Training and course fees
Sundry expenses
Other staff costs
Rates, buildino repairs.utilities and deaning
Room hire
Insurance
Stationery and computer expenses
354,150
2,398
28,684
14,137
10,922
1.753
9,659
851
62
702
2,eJdg
274,849
2.690
36,289
7,451
4,429
4,525
3,536
1,593
74
364
978
7,204
640
3,064
3,011
5,240
3,358
3,486
3,265
441.660
350,697
Share of support and governance costs (see note 8)
Goveman¢e
1,869
3,210
353.907
Analysis by funfl
Unrestricted fijnds - general
443,529
353,907
Support Gl)sts alloGated to actlvltles
Total
2025
Total
2024
Governance
1,869
3,210
14-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to actlvities
(Contlnued)
2025
2024
Governance costs comprfse:
Audit fees
Legal and professional
1,800
69
1,680
1,530
1,869
3,210
Net movement in funds
2025
2024
The net movement in funds is stated after ChargIn￿(creditIng).
Fees payable for the independent examfflats'on of the charity's financial
statements
Depreciation of owned tangible fixed assets
1,800
2,398
1,680
2,690
10 Trustees
None of the trustees (or any persons connected with them) re￿iVed any remuneration or benefits from the
charity during the year.
11 Employees
The average monthly number of employees during the year was:
2025
Number
2024
Number
15
14
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
275.529
61,156
17,465
249,026
15,066
10,757
354,150
274,849
There were no employees whose annual remuneration was more than £60.000.
12 Taxation
The charity is exempt from taxation on its activities because all its inG(xne is applied for Gharitable putposes.
-15-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Tangible fixed assets
Computer
equiwnont
Cost
At 1 April 2024
Additions
30,571
789
At 31 March 2025
31,340
Depreciation and Impaim7ent
At 1 April 2024
Depreciation charged in the year
26,778
2,398
At 31 March 2025
29,176
Carrylng amount
At 31 March 2025
2,164
At 31 March 2024
3,793
14 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
9,885
8,370
15 Creditors: amounts falllng due within one year
2025
202d
Paymerrts received on account
Trade credilors
Other creditors
Accruals and deferred income
24,198
6.086
93,383
20,498
15,045
2,430
2,260
32,544
131,336
16 Retlremont benefft schemes
2025
2024
Oeflned contribution schemes
Charge to profit or loss in respect of defined contribution schemes
17,465
10,757
16-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Restricted funds
The restricted fvnds of the charsty comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 April
2024
Incoming
rosources
Resources
expended
Transfern At 31 March
2025
Heart of Sidley
Volunteer Hub
26.124
38,847
58,865
(35,801)
{60,816)
29,170
1,951
26,124
97,712
{96,617)
1,951
29,170
Prevlous year:
At 1 Apni
2023
Incomlng
resources
Resources
expended
Transfers At 31 March
2024
Heart of Sldley
87,885
(6J.761)
26,124
Note to the Restricted funds
H rt fsidl
This is for the redevelopment of the changing rcK)ms at Sidley Recreation grwnd into
Community building. This project has received Levelling Up monies and the partner3hip are contributing
around £160k to the cost.
yolullt￿￿- The charity was awarded funds by the Nab'onal Lottery as a contribution to core fijnds would
enable RVA to deliver CVS support. training. funding surgerieslforumslpeer supporv oovemance guidance to
the sector and individuals.
18 Unrestricted funds - designated
These are unrestricted funds which are material to the charity's actsvities.
At l Aprll
2024
Transfer5 At 31 March
2025
Designated funds
43,344
(43,344)
Prevlous year:
At 1 Aprll
2023
Transfers At 31 March
2024
Designated funds
43.344
43.344
17-

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specifi¢ conditions by donors and grantors as to how they may be used. These include
designated funds vthich have been set aside out of unrestricted funds by the trustees for specific purposes.
At l April
2024
Incomin9 Resources
resources
Oxponded
Transfers At 31 March
2025
General funds
216,614
426,017
{471,715)
41,393
212,309
Prevlous year:
At l Aprfl
2023
Incoming Resources
resources
expended
Transfers At 31 March
2024
General funds
251,C£5
349,188
{383,639}
216,814
20 Analysis of net assets between funds
Unrestricted Unrestrlcted
funds
funds
general de51gnated
2025
2025
Restricted
funds
Total
2025
2025
At 31 March 2026:
Tangible assets
Current assetsl(Siabilib'es)
2,164
210,145
2,164
239,315
29,170
212,309
29,170
241,479
Unrestricted Unrestricted
funds
funds
general designated
2024
2024
Restricted
funds
Totsl
2024
2024
At 31 March 2024:
Tangible assets
Current assetsl(liabiSities)
3,793
212.821
3,793
282,289
43.344
28.124
216.614
43,344
26.124
286.082

ROTHER VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Operating lease commitments
Lessee
At the reporting end date the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows..
2025
2024
thin one year
Between two and five year5
7,500
7,500
7,500
7,500
15,000
15,000
22 Related party transactlons
There were no disclTh8able related party transactions during the year (2024 - none).
19-