Charity registration number 1123359 Company registration number 06418743 (England and Wales) CARERS SUPPORT WEST SUSSEX ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CARERS SUPPORT WEST SUSSEX LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr P G Eslep MrA Beasley Ms N Jeffery Mr N T Young MSAK Fox Mr D M Gayler Mr R Mansfield Mr I Wilkins Ms J Lodge (Appointed 24 October 2024) (Appointed 5 December 20241 Charity number 1123359 Company number 06418743 Registered office CSWS CIO Messrs Carpenter Box Amelia House Crescent Road Worthing West Sussex BN11 1RL Audltor Sumer Audit Amelia House CreS￿nt Road Worthing West Sussex BN11 1RL CARERS SUPPORT WEST SUSSEX CONTENTS Page Trustees. report Slatement of Trustees, responsibilities 13 Independent auditor's report 14-18 Statement of financial activities 17-18 Balance sheet 19 Statement of cash flows 20 Notes to the financial statements CARERS SUPPORT WEST SUSSEX TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees. who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. Included within this report is the trustees, report and directors, report as required by company law. The financial statements have been prepared in accordance with the accounting policies set oul in note 1 to the financial slalemenls and comply with the Charity's Memorandum and Articles of Association, the Companies Act 2006 and "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 1021" (effective 1 January 2019}. Carers Support Wesl Sussex was incorporated as Company Limited by Guarantee on 06 November 2007 (registered number 064187431 and registered as a Charity on 28 March 2008 (registered number 1123359). 11 registered address is CSVVS CIO Messrs Carpenter Box Amelia House, Crescent Road, Worthing, Wesl Sussex, United Kingdom, BN11 1 RL. Objectives and activities The Charity's obje¢ls are.. To relieve poverty, sickness and mental suffering of people who are carers. whether on a full oi part-lime basis living in Wesl Sussex and ils environs for people who are elderly. disabled, ill or frail for any reason whatsoever and the relief of such elderly, disabled, ill or frail people by the provision of practical help and assistance, advocacy, and information for thosè responsible for their Care. To advance the education amongst carers and the general public concerning caring and the support and treatment of those requiring support from carers. Our Values Our organisations guiding principles, or values, reflect our commitment lo inclusivity, empowerment, and fostering a strong sense of community among all those involved with Carers Support Wesl Sussex. We are focused, pulling Carers at the heart of everything we do. We act together, working with and for Carers, the communities they live in and the people that can make a difference lo them. We are leaders working with each other lo find potential and opportunities a¢ross all communilies, enabling Carers lo be identified and involved. Public benefit The Trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the charitable company should undertake. Grant making policy The Charity has a clear procedure for Payment Making and for offering equipment and other assistance. The goal is to ensure that carers in Wesl Sussex are provided with the support lo ensure they can fulfil their role and, to facilitate this, offer grant payments and the provision of equipment lo individual Carer5. Criteria for accessing these grant funds are clearly defined with the aim of these funds being to support carers to maintain their health and wellbeing or lo prevent carer breakdown. CARERS SUPPORT WEST SUSSEX TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance Carers Support Wesl Sussex {CSWS) is an independent charity in Wesl Sussex dedicated to improving the support provided lo unpaid carers, lo enable them lo have a good quality of life, access to information, guidance, and encourage independence, to give carers a choice of a life alongside their caring role. There are ar￿nd 93 members of staff and 42 volunteers. The Charity team also benefits from a highly dedicated Board of Trustees. The charity employs a highly motivated and skilled staff team, with high level s of engagement and the Employee Engagement survey results, showing 920/0 Employee Satisfaction in Ocl'24. These overall results are as good as any top 10 Sunday Times Best Company to Work For. With more than 32,000 carers registered with the Charity las of 31 March 2025}, the team provide carers with information and advice, runs Support Groups, operates a Carer Help Line, undertakes Stalulory Carer Assessments, supports carers lo access equipment lo assist them in their caring role or allocate funds so that carers can do something for themselves. The Charity team can also help carers access, coaching, wellbeing support and have staff who work in all the of the major hospitals in Wesl Sussex, as well as East SLrrey Hospital in Redhill. Achievements and performancè against charity objectives The 'lmpact Report Infographic, for 2024125 Im ct gives a flavour of CSWS team activity during Year One of our Carer Information, Support and Assessment contract with Wesl Sussex County Council. Carers are at the heart of everything we do and as such their voices have been a key part of our iv which was published during July 2021 and will be reviewed in 2026. We believe the six strategic aims and objectives and the associated delivery intentions best address the challenges facing carers and our organisalion. 2024125 was the first year of a five year Contract (plus a potential further two years} which deli vered 10 % savings on the previous contracts and had some additional requirernenls within it, namely a change in the processes around reporting of carer assessments and allocating carer funds, a reduction in the size of the hospital team, a removal of the requirement to provide counselling and the inclusion of the welfare benefits seNice within the main contract. This change to the contract requirement led lo a reduction in staffing for CSWS and an expected 200/0 reduction in aclivily. The past twelve months have been marked by profound challenges for carers. The cosl-of-living crisis has continued lo bite, with many carers telling us they are cutting back on food, healing, and even essential respite. Our own engagement survey revealed that 60°/o of carers said their mental health had been negatively affected by financial pressures, and 400/0 were experiencing greater financial insecurity than before the pandemic. 1. What carers in West Sussex tell us Carers are al the heart of everything we do and as such their voices have been a key part of our CSWS Strategy Aims and Objectives 2021-26. To ensure our services are meeting the demands of unpaid family and friend carers in our county, we conducted a carer consullalion in 2023 to help us better understand the issues and challenges carers are facing in this current climate. 841 carers were involved in this engagement, which included a survey (online and poslall and focus groups. Top three challenges and barriers for Carers,. Feelings of stress Managing own physicallmental health Missing out on socialisation because of caring CARERS SUPPORTWEST SUSSEX TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 In 2024125. we directly supported 8,049 carers. That's 8,049 individuals who were heard, helped, and held through some of the most difficult moments of their lives. We welcomed 4,066 new carers to our service, each one a reminder of the growing need for support, and the importance of being there when rt matters most. We've a150 taken bold steps to evolve our services. Following a successful conlract retender, we restructured our leams lo work more locally and more collaboratively. We launched new Carer Hubs across the county, expanded our coaching offer, and deepened our partnerships with health, social care, and community organisations. We've invested in digital tools, strengthened our communications, and continued to champion carers, voices al every level. Bul numbers only tell part of the story. What mallers most is the difference we've made. Thé carar who told us, .1 cried with joy and relief at actually having some time for mys8lf." Th8 young adult carer who said, .1 no longer feel suicidal and l in optimistic about the future. The hospital carar who shared, "You h81p8d me feel heard and supported when I was completely oVe￿helln6d." During 2024125 there have been several national changes that may impact on local carer seNices and CSWS has been involved in activity lo raise awareness of the impacts of these.. A change in government and six out of nine MPS in West Sussex are new in post. Increase in National Insurance thresholds - has increased the costs for most organisations Welfare Reform is causing concerns for carers. with Changes lo Personal Independence Payments The ¢osl-of-living Crisis is still an issue for ¢arers and the changes lo the winter fuel allowance have impacted on sorne carers. The Carers Allowance overpayment review. Devolution and Local Government Reorganisalion Abolition of NHS England and 509/9 funding cuts to the Integrated Care Board 2. The Impact of Our SeNices At the heart of everything we do is a simple bul powerful commilmenl.. to be there for carers when they need us most. Our Helpline continues lo be the gateway lo support thousands of carers, and in addition carers can receive direct support from our community, hospitals and carer assessment teams. This year, across our teams. we handled.. 210,000 contacts on or on behalf of ¢arers 76,000 individual contacls were made with carers 190 online chal sessions 4,066 new carer registrations CarerAss Our Carer Assessment Team delivered 1,192 carer assessments this year, with 990/0 oompleled within 42 days. These conversations are more than a statutory requirement. they are a chance to listen deeply, understand fully, and respond meaningfully. Carers told us that these conversations helped them feel heard, validated, and more hopeful about the future. 'It was amazing the difference that just having Ihe conversation made. The assessor was very astute.. l absolut81y lelt understood." 3. Tackling the Co$t￿f-LIvlng Crisis The cosl-of-living crisis has been one of the most urgent and persislenl challenges facing carers this year. From heating homes lo putting food on the table, carers across West Sussex have told us they are struggling lo make ends meel-often at the expense of their own health and wellbeing. 'Caring for someone is alroady slressful. Worying about how you re going to pay the bills. buy the shopping and afford the petrol to get around is a massive load of extra pressure. Carer, Cost of Living Survey These are nol just statistics, they are stories of self-neglect, isolation, and quiet crisis. ousehold Su We administered £465k in Household Support Fund grants in 2024125. These grants helped carers pay for essentials such as fuel, food, white goods, and transport. "Your help has been truly invaluable. I honestly don t know where I would be without you and Carers Support.. CARERS SUPPORTWEST SUSSEX TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Is-. nv in esi Through our Carer Health & Wellbeing Grant, we supported 688 carers with £125k in funding. This flexible support enabled carers to invest in their own wellbeing whether through a short break, a creative activity, or a moment of self-care. The most common uses have been holidays, leisure activities, counselling, heatth therapies. ia Ibein th The cost-of_living crisis has placed enormous strain on carers. Many are choosing between heating and eating, cutting back on essentials. and facing mounting anxiety. Our Welfare Benefits Service has been a lifeline- "You mad8 me feel lik& I was doing a good job when I was really low. Its laken away the stress and anxiety. An absolute lifesav8r." £1.4 million in addilional annual benefits advised 840 carers supported with 1..1 welfare benefits advice Mosl common benefits.. Allendance Allowance, Universal Credil. Carers Allowance, Personal Independence Payment Appointments were available within 2-10 days, and our advisors also delivered internal training and oulreach to ensure carers and professionals understood what support was available. We awarded £53,456 in Direct Payments lo 167 carers this year, enabling them lo access the support that mattered most lo them, whether that was counselling, a short break. or help with garden maintenance. 90'/0+ said the funding helped them continue in their caring role 85.10 said il helped them achieve their initial goal 'Thank you again for your empathy and understanding. It made me fvel quite diff8rent all day.. thé news of a possible routg out of this mt is better than I can say." 4. Community. Connection and Carer Voice Al Carers Support Wesl Sussex, we know that caring can be isolating, bul it doesn't have lo be. This year, we've invested in creating spaces where carers can connect wilh others who understand, share their experiences, and feel part of a wider community. Whether through local groups, learning activities, coaching, or co-production, we've seen the power of Gonneclion transform lives. In 2024125, we delivered.. 497 groups and events.. 3,110 attendances by 988 unique carers,. 238 carers attended specialist groups - e.9. dementia, mental health and 12 new Carer Hubs launched across the ¢ounly These included regular carer groups, drop-ins, learning and wellbeing sessions, and specialist groups for carers of people with dementia, autism, mental health conditions, and more. We also introduced evening and weekend sessions lo belter support working carers. 'Ca￿￿S group helps to relieve the stress and isolation on8 fé8ls when being 8 ¢arer for many yea￿. Th8 waight you cary seems lo be r8moved wh8n talking lo these people. rer clai This year marked the launch of our National Lotlery-funded Carer Coaching program. Designed to help carers prioritise their own wellbeing, the program offers both 1..1 and group coaching with 86 carers enrol￿d,. 8 five-week coaching groups have been delivered,. 76 carers attended lasler sessions and 52 carers started 1..1 coaching sessions. The outcomes have been powerful., increased self_worth, improved resilience, greater hope for the future and a stronger ability lo manage the caring role. "I ve started to value myself again. Just being able to make time out of woth to attend the course was a positive outcom6 in itself. ea rin ul rer The Carers SlarTM is a framework which helps carers lo explore how their caring role might be impacting on certain areas, such as health, work, or how they are feeling. A personal plan is created with the carer to focus on the area they want lo improve. 1,579 carers compleled the carers star. 80°/o saw an impiovemenl in one or more areas of the carers star and 53 % saw an improvement in Iwo or more areas CARERS SUPPORT WEST SUSSEX TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Youn Adult Car in ace for We supported young carers aged 8-15 and young adult carers aged 1￿21 through a range of aotivities designed to offer respile, build confidence, and foster connection. 17 Positive Activity Days delivered for 8-12-year-olds with 345 total attendances by Young Carers 11 Young Adult Carers joined a PGL residential 3 'My Future, groups ran monthly in Chichester, Crawley, and Worthing for 1P￿21 year-olds with 139 total attendances by Young Adult Carers Activities included theatre trips, slime-making, laser lag, and mindfulness workshops. The impact was clgar.. My daiight8r so looks fomiard to these days. She can tmly be hers81f because ev8ryon8 there understands how sh8 f881s. rerv in Our Carer Voice Network (CVNI ensures that carers are not just recipients of support, they are co-creators of it. We have 66 active CVN members, with 26 carers engaged in the CQC assurance visit, 9 carers contributed to strategy development of Carers Support West Sussex and a number of carers involved in re¢ruilmenl panels, national campaigns. and service design. We also supported carers speaking al nalional even15, including a cross-parliamentary session on carer poverty, and lo contribute to research on welfare benefits for carers from diverse backgrounds. 5. Hospltal and Health Support Continuing the Primary Care Project, we worked with Primary Care lo support them to better understand and identify carers. Excellent engagement from GPS and tangible improvements in Primary Care praclice were clear outcomes of this project. Over 500A of the GPS in Wesl Sussex show improvements and a 168'/0 increase in referrals from Primary Care. Hospital stays, whether planned or sudden, can be a time of immense stres5 for carers. Navigating discharge processes, understanding care plans, and managing the transition back home often falls on the shoulders of unpaid carers. This year. our Health Team has been a vilal bridge be￿een hospital and home, ensuring carers are informed. supported, and not alone. In 2024125. our Hospital Team supported 1,220 carers across the year through hospital admission arKI discharge. As we transitioned into new ways of working for the hospital team, the onsite hours have gradually been built up across the year, with 2,064 hours provided on-site across West Sussex hospitals We worked across acute and community hospitals including Worthing, Sl Richard's, Princess Royal, Easl Surrey, and Crawley. Our presence on wards, in discharge planning meetings, and through bedside conversations ensured that carers were not left out of critical decisions. 'Having someon8 explain the discharge pmcess made all the difference. I felt heard, infomied, and able to speak up." in During this year we have worked logelher with NHS colleagues lo improve the awareness of carers and the services jointly commissioned lo support them. We contributed lo the development of the new Transfer of Care Hub {ToCHI system, advocating for carers lo be included in discharge dashboards and communications. Our 'Think Carerf, training and hospilal discharge toolkit are helping embed carer awareness into everyday NHS practice. °The main théme continues lo be poor communioation around discharge. care￿ are often given little or no notlC8, which causes immens8 Strass." me After H We are subcontracted by Age UK lo deliver a six-week support service for carers following hospital discharge. This year 384 referrals were received.. 84 carers received Support al Home after Hospital payments when volunteers were unavailable and £13.800 awarded for sitting services, cleaning, and transport. The service provides practical help, emotional support, and signposting to other services. Feedbad( has been overwhelmingly posilive". "Looking for advice was daunting and stressful. I was helped by lovely, Garing staff. I honestly don't know where I would be without you." CARERS SUPPORT WEST SUSSEX TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 omes Our 91_day hospital follow-up survey showed= 80 /0 of carers felt SUPPOrted to continue their caring role 1000/0 fell they had been listened to and supported appropriately 100 % said they received consistent support We Irained all frontline staff to recognise signs of self-neglect and financial hardship. We also ran webinars on professional curiosity and safeguarding, ensuring our teams could have sensilive. supportive conversations with carers al risk. 6. Reaching Underserved Communitios At Carers Support Wesl Sussex, we believe thal every carer deseNes to be recognised and supported But we also know that some carers face additional barriers-language, culture, discrimination, digital exclusion, or simply not knowing that help exisls. This yèar. we've laken deliberate steps to reach carers from communities who are too often overlooked. In 2024125, 9°/0 of newly registered carers were from non-white British backgrounds. While this is a positive step, we know there is more lo do to ensure our services are truly indusive and accessible. We've worked closely with local partners lo build trust and rais8 awareness, induding-. Hosting culturally sensitive carer groups and events Translating materials and using interpreters Delivering "Think Carer" training to professionals working with diverse communities Co-producing resources with carers fTom underrepresented backgrounds Delivering a project to support Refugees and Asylum-seeking Carers °Thanks to Carers Support making me aware of my rights, I've been able to register as an unpaid carer with my GP, gel a freg flu jab 8nd request Ilexible working hours." We've also supported carers with digital exclusion, helping them access services, complete forms, and understand their rights. 7. Website and social media: With the commencement of a new ¢arers contract in April. we updated our website lo ensure that the infomiation and advice regarding our service was current and reflective of the changes. Our website serves as a vital tool for promoting carer respite and partner servr¢es. Our website attracted 64,000 unique visitors, and we sent monthly carer information and specialist emails lo our network of 16,000 Garers, peaking al 19,000 during Carers Week in June. We distributed a monthly e-bullelin lo 1,300 individual partners, keeping them informed about carer seNices. CSWS actively uses Facebook, X {formerly Twitlerl, Inslagram, and Linkedln lo provide timely infom)alion lo our audiences. By the end of the year, we had over 9,000 followers across all platforms, marking a 7 % increase from the previous year. Carers Week June 2024.. Carers Week is an annual event where we join Carers UK and other partners to celebrate the contributions of carers lo our communities. This year's theme was "putting carers on the map.. During this week, we hosted several face-to-face and online events in addition to our regular carer groups. Staternent regarding fundraising The Charity raises funds primarily through Grants and Trust fundraising. Fundraising activity is reported to the Finance and Risk Committee which is a subcommittee of the Board, and the Fundraising Policy is monitored annually. The Charity is registered with the Fundraising Regulator, has a Fundraising Policy. and has not received any complaints relating lo fundraising during the year. CARERS SUPPORT WEST SUSSEX TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Rernuneration policy The Charity ensures Ihal its remuneration remains competitive, fair and appropriate via the use of an external salary benchmarking exercise for key roles, last completed in January 2025. The Trustee Remuneration Panel then reviews the findings from such benchmarking exercises, along wilh other aspects in accordance with the Charilies Pay Policy. The Charity endeavours lo ensure Ihal salary levels. excluding new s12rters, are always above the 25th percentile of a pay range. The key principles for deciding the pay and reward of the employees of the Charity is.. Ihal every employee is different, so we recognise that their needs and their motivations are different allaining equity and objecliviiy in setting levels of compensation maintaining responsible financial management lo enable payments to be made having a strong governance structure lo ensure that employee remuneration is managed in line wrth best practice. The Charity seeks lo be fair in remuneraling al both the higher and lower ends of the pay scale, the appropriateness of pay will be considered in the context of achieving the aims of our Charity and the efficient delivery of s@￿ICeS to meet the needs of our beneficiaries. In this regard, the Charity undertook a salary benchmarking exercise for key roles in January 2025 wilh the aim of ensuring that the principles underlying the organisalion's pay and rewards were honoured. Contrlbutlon made by volunteers Our volunteering program has gone through a period of change. We have updated our volunleer training and role descriptions and increased the engagement and support to our volunteers whilst recruiting new volunteers for our services. In 2024125, our volunteers contributed.. 1.000+ hours of support across services., 8,322 minutes of Check-ln & Chat calls., 52 active volunteers, many in multiple roles,, 80 hours supporting carer groups,. 13 volunteers delivering regular wellbeing calls. From supporting peer-led groups lo supporting hospital discharge, from coaching to admin support, our volunteers have stepped up in countless ways. 940/0 of our volunteers tell us they would recommend Carers Support Wesl Sussex a5 a place lo volunteer. When asked what is most rewarding about being a volunteer al Carers Support West Sussex, one of ou volunteers responded "Being able to feel you have made a difference to someones life in helping them thfDugh the difficulties of being a full-lin7e car8rf' and another responded "Enabling others - Mainlains my engagement with Ihe world, Diversity, Equality and Inclusion {DEII The Trustees have an annual review of Diversity, Equality, and Inclusion, have made a commitment lo the ACEVO Leadership principles on diversity and agree an annual DEI plan with carers and the workforce. At the end of March of carers registered during the financial year, 9 % of the carers were from ethnic minority communities. Workforce.. 40,/0 of the workforce are over the age of 55, with 270/0 being 4&54 years, 210/0 aged 35-44 and 120/0 being 21-34., 90°/0 identify as female and over 30°/o of our staff team report that they are in a caring role themselves. CSWS supports flexibiliiy in the workplace and offers part lime opportunities. 60 /0 of the employees work part lime hours. Trustees monitor activity with the CSWS on all these commitments through quarterly Carer Services and HR Reports. CARERS SUPPORTWEST SUSSEX TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial review The Charity's main aclivities arise under a contract with Wesl Sussex County Council {WSCC} to provide universal carer services across Wesl Sussex. The contract, funded from the Beller Care Fund was recommissioned in January 2024, with CSWS being awarded a contract to deliver these setvices for a further five years, with possible extensions for one + one years. The Charity continues lo woik lo grow its own earned income through fundraising, grant applications and income generation activities. Nel income for the year 2024125 (being the difference between lolal nel income and expenditure across individual funds} lotalled £358,851 12024.. nel expenditure £332,744) as shown on the Statement of Financial Activities on page 17 of the accounts. Total unrestricted income decreased by approximalely 12 /0 compared to the previous year, mainly due to the reduction in income received in respect of the Charity's charitable activities. Total expenditure on charitable activities (excluding grant funded expenditure from restricted funds and depreciation and impairment) also decreased by approximately 230/0, largely because of the reduction in staff and olher operating costs incurred in meeting activity demands. The overall result for the year reflects the work undertaken by the Trustees and Leadership Team lo reduce charitable overheads wherever possible. Reslricled income has decreased by 40/0 compared lo the previous year and expenditure on restricted funds has also decreased by 22Q/o on the previous year, these decreases are mainly due lo the receipt and payment out of the carer hardship and wellbeing grants. During the year, and in line with its strategic priorities, the Charity continued with ils on-going investment lo support ils charitable activities and contract with WSCC. In Spring 2025 the budget was prepared for the new contract wilh an understanding from Trustees that as the new contract and service delivery was mobilised the Trustees would welcome proposals from the Leadership Team for funding from reserves lo enhance our services lo carers in Wesl Sussex. The Trustees continue lo be aware of the funding pressures facing the charitable sector and local government, noting particularly the increasing financial impact of inflation. 11 is recognised thal the same levels of funding cannot be assumed in the longer lemi and, accordingly, the Trustees have sel strategic priorities for fundraising and income generation activities. The DirecloTS and Charity team keep up to date on government policy in relation to potential cuts lo local aulhorily and health funding and othér organisalional risks. The Charity is holding unreslricled reserves including designated funds lolalling £988,733 as at 31 March 2025 (2024. £832,795). This comprises -4 months of operating costs so is within the policy detailed below. The Finance and Risk Commitlee and main Board decided to designate £100k of funds lo a strategic development fund during the year. The Charity also holds resliicled fund balances lotalling £586,609 al 31 March 2025 12024.. £383,696) which are held for Ihe purposes of the particular contract service. These funds do not form part of the Charity's unreslricted reserves. Principal funding sources The principal funding sources for the Charity are as follows-. Grants and contracts from Wesl Sussex County Council IWSCC) as part of a service level agreement Contracts for setvices and activities Grants from trusts and foundations Donations and income through fundraising CSWS has an Agreement wilh WSCC to provide a county-wide Carers Information. Advice, Assessmenl and Support setvice through a range of methods and settings that work for and with the carer population of the counly. The activity, outcomes and expectations are clearly staled within the Agreement. The Charity submits monthly and quarterly reports and a Quarterly dashboard of dala against agreed Key Perfomiance Indicators (KPIS) and carer outcomes to WSCC. CARERS SUPPORT WEST SUSSEX TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Carer Information Advice, Assessment and Support contract sets out to measure outcomes for carers. There are a number of KPIS however, monthly and quarterly reports highlighl key performance measures such as.. Number of Statutory Carer Assessments provided to carers- KPI 1,200 per annum, in this year 1,192 were provided to carers Number of new carers registered - KPI 4.200 carers per annum, in Ihis year 4,066 new carers were re9islered. The regular reporting also provides both qualitative and quantitative dala, case sludies and feedback from carers on services received. Reserves The Trustees have considered the provisions of the Charity Commission's guidance 'Charily Reserves.. Building Resilience, (CC19, June 20231 in setting the Reserves, Policy for the Charity. The Board has determined that Ihere is a need lor sufficient reserves to secure the organisalion's viability beyond the immediate future lo provide reliable setvices and funding over the longer term and to absorb financial setbacks. while acknowledging the vulnerability of our client group and the nalure of the ServI￿S we offer. The Trustees have used the organisalion's Risk Register lo inform ils Reserves, Poli¢y and to focus on key financial risks in respect of in¢ome. expenditure, any on-going effects from the pandemic, thé receipt and use of reslri¢led income, and wher8 funds can only be realised by the disposal of fixed assets. The Charity's Reserves, Policy is lo maintain an adequate level of reserves to enable normal operating activities to continue over a period of three lo six months. The contract with West Sussex County Council is confirmed through lo March 2029, however, the council does have the right to terminate the contract with 6 months notice in extreme circumstances. The ReseNes Policy of 3-6 months operating costs allows for the Charily lo continue lo operate whilst il meets all employment obligations in case of the cessation of the WSCC conlracl or any of potential risks and contingencies that may arise from lime to time. The potential contingencies identified by the Board include.. Meeting conlraclual liabilities should the organisalion have to reduce activity or close, including redundancy and notice payments, amounts due lo creditors and contractual commitments. Covering unexpected costs like the breakdown of essential office equipment, staff cover for illness, maternity leave and parental leave, and legal costs defending the Charity's interests. Replacing equipment as it wears out. Provide working capital when funding is paid in arrears. Designated funds During the year, the Charity reviewed the purposes for which funds had been previously designated. Additional amounts were sel aside for- Strategic Development Fund.. Inveslmenl in digital enhancemenl and to allow the Charity to meet the Costs related to the aims of the new strategy in development during 25-26 and to be launched in 2026. Investment policy It is the Charity's policy lo invest surplus funds into interest bearing deposits. The Finance and Risk Committee's Investment Strategy and Policy includes.. making recommendations to the 8oard for approval of long-lerm investments scrutinizing long-lerm investment asset performance and providing quarterly reports lo the Board receiving reports from management on short-term investments and providing regular updates lo the Board on performance ensuring bank mandales are mainlained ensuring effective controls. processes and procedures are in place to manage and protect Ihe Charity's long-term and short-term assets. CSWS is committed to ensuring prompt payment of staff. suppliers, and grants to carers. Balances on the nominated main bank account should be kept at the minimum required for liabilities to be met as they fall due and to avoid delays in grant making activities. Liquidity requirements are derived from a 12-month cash flow forecasl which determines Ihe level of cash to be held in instant access accounls and noticelterm accounts. Notice and lem accounts do not exceed 12 months. The cash forecast is reviewed monthly. CARERS SUPPORT WEST SUSSEX TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Risk management The Trustees perform a delailed review of all the major strategic, business, and operational risks that the Charity faces and confirm that necessary steps are taken to lessen the risks identified. The Charity has continued lo use the Risk Tool from NCVO throughout 2024125 to help identify the key risks facing the Charity, and steps to miligale those risks are reviewed by the Finance and Risk Committee and the Board regularly, at least quarterly. Risks have been considered in five Ihemalic areas.. Governance. External. Regulatory and Compliance. Financial., and Operational. The key risk identified is dependence on contract income from WSCC. The Charrty is taking sleps to mitigate this risk by continuing to provide support and assistance lo carers while suslaining the Charity S Strong position as a "business critical providerf. with and for the local health and social care economy. Plans for future periods Strengthening Our Foundatlons.. We've laid strong foundations this year through our restructuring, new conlra¢t delivery, and expanded services. In 2025126, we will continue lo embed and refine these changes, ensuring consistency, quality, and responsiveness across every louchpoinl. We will continue to invest in our Helpline, ensuring carers can reach us quickly and receive the right support at the right lime and will obtain re- accreditation of the Helplines Partnership in 2025. We will expand our Carer Hubs, making support more local. visible, and accessible. We will deepen our use of digital tools, including the Carer Smart Search and explainer animations, to empower carers lo find the information they need when they need it. Amplifying Carer Voice: Carers have told us what mallers., being listened to, being understood, and being included. We will continue to grow our Carer Voice Network, ensuring carers shape our services, strategy, and advocacy. We will co-produce new resources with carers from diverse backgrounds. We will support carers speaking al local and national events. We will embed carer feedback into e￿ry level of our organisalion. We will establish 2 Carers Shadow Board to strengthen the voice of carers in West Sussex. Reaching More Carers: We know that many carers still don't know they are carers-or that support exists. In 2025, we will launch a new exteinal awareness campaign.. 'Local Help for Unpaid Carers. We will also continue to work with partners in health, social care, and the voluntary sector lo identify and refer carers earlier. Prioritising Diversity, Equality and Incluslon We are proud of the progress we've made in reaching underserved communities-bul we know there is more lo do. In the year ahead, we will.. introduce a new outreach role lo work with diverse communities. impfove accessibility for digitally excluded carers. Investing in Our People Our staff and volunteers are our greatest assels. In 2025126, we will continue lo invest in their development, wellbeing, and leadership. Structure, governance and management Governing Document The charitable company was founded under a Memorandum of Association which established the objects and powers of the charitable company and is governed under ils Articles of Association. The Board formally adopted revised Articles of Association on 161h June 2025. In the event of the company being wound up members, who are the serving Iruslees, are required to contribute an amount nol exceeding £10. 10- CARERS SUPPORT WEST SUSSEX TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 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 statements were.. Mr P G Estep MrA Beasley Ms N Jeffery Ms C M Field Mr N T Young Ms B Williams MsAKFox Mr D M Gaylèr Ms C Maniscalco Mr R Mansfield Mr I Wilkins Ms J Lodge (Resigned 29 May 2025) {Resigned 20 August 2024} (Resigned 27 May 2025) (Appointed 24 October 2024) (Appointed 5 December 2024} Recruitment and appolntment of board members The Directors of the Company are also Charity Trustees for the purpose of charity law and under the Company's Articles are known as members of the Board. Under the requirements of the Memorandum and Articles ol Association the Charity shall have a Board of Directors comprising at least three persons. The Charity's purpose and work is focused on supporting carers across Wesl Sussex and consequently the Board of Directors seek to ensure that the needs of this group are appropriately reflected through the diversity of the Board which is made up of people from across Ihe county, lo reflect and represent the rurallurban dynamic of the district. Business and financial skills are well represented on the Board. In an effort to maintain its broal skill mix, the Board of Directors are requested to provide a list of their skills land update it each yearl. In the event of skills being lost due to resignation or retirements, new Board members are sought lo plug the skills, gap. During 2024125, the Board welcomed 2 new trustees lo the Board, who bring fundraising and operational skills. Board members, induction and tralnlng A comprehensive Indu¢tion and Trustee Handbook is provided lo new Trustees, and training is available via Carers Trust and NCVO nationally, and locally via the Council for Voluntary Services. as well as regular wrillen and face-to- face updates for and with the Charity team. Organisational structure The Carers Support West Sussex Board of TrusteeslDireclors meets at least four limes a year and is responsible for the slralegic direction and policy of the Charily. This year the Board has been supported by three sub- commillees, who also meet quarterly that looked al Finance and Risk, Human Resources and Operational Delivery. The Board members come from a variety of professional backgrounds with a broad mix of skills around Charily and NHS operalions, finance, human resource, Infomation Technology, fundraising. communications and digital marketing. Qualifying third party indemnity provisions The charity has third party indemnity Insuran￿ cover for its Trustees. A scheme of delegation is in place and day-ti>day responsibility for the Charity's operations rests with Ihe Chief Executive Officer working with the Leadership Team. The average monthly number of staff members employed by the Chariiy for Ihe year was 93, supported by 42 volunteers. 11 CARERS SUPPORT WEST SUSSEX TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Other matters In so far as the Trustees are aware.. There is no relevant audit information of which Ihe Charity's auditors are unaware ,' and The Trustees have taken steps lo make themselves aware of any relevant audit information and to eslablish that the auditors are aware of such information. Auditor In accordance with the company's articles, a resolution proposing Ihal Sumer Audit be reappointed as auditor of the company will be put al a General Meeting. The Trust 88. report was approved by the Board of Trustees. Mr N Tyoung Trustee Dale= 21 August 2025 12 CARERS SUPPORT WEST SUSSEX STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Truslees, who are also Ihe directors of Carers Support Wesl Sussex for the purpose of company law, are responsible for preparing the Tfuslees, 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 which give a true and fair view of the stale of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements. the Trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., and prepare the financial statements on the going concem basis unless it is inappropriate lo presume that the charitable ¢ompany will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable a¢¢uracy at any time the financial position of the Charitable company and enable them lo 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 prevèntion and detection of fraud and other irregularities. 13- CARERS SUPPORT WEST SUSSEX INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CARERS SUPPORT WEST SUSSEX Opinion We have audited the financial statements of Carers Support West Sussex {Ihe 'charilable company'l for the year ended 31 March 2025 which comprise the slalement of financial activities, the balance sheet, the slalemenl of cash flows and notes lo the financial statements, including signifi'cant accounting policies. The financial reporting framework thal has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Slandard applicable in the UK and Republic ol Ireland {Uniled Kingdom Generally Accepted Accounting practi￿}. In our opinion, the financAal statements.. give a true and fair view of the stale of the charitable company's affairs as at 31 March 2025 and of ils incoming resources 2nd application of resources, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting PractirE', and have been prepared in accordance wilh the requirements ofthe Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing IUKI {ISAs (UK)) and applicable law. Our responsibililies under those standards are further described in the Auditoes responsibilities for the audit of thg 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 UK, including the FRC'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 appropriale lo 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 lo events or conditions that, individually or collectively, may cast significant doubl on the charitable company's ability lo continue as a going concern for a period of at least twelve months from when the financial slalements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the r818vanl seclions of this report. other infonnation The other infomialion comprises the information included in Ihe annual report other than Ihe fina￿la1 staternenls and our auditor's report thereon. The Trustees are responsible for the olher information contained within the annual report. Our opinion on the financial slalements does not cover the other information and we do not express any form of assurance conclusion Ihereon. Our responsibility is lo read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statemenls 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 misslalements, 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 lo report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work underlaken in the course of our audit.. the infomiation given in the trustees, report for the financial year for which the financial statements are prepared. which includes the directors. report prepared lor the purposes of company law. is consislent with the financial slalement5'. and the director5, report included within the trustees, report has been prepared in accordance wilh applicable legal requiremenls. 14- CARERS SUPPORT WEST SUSSEX INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CARERS SUPPORT WEST SUSSEX Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environmenl obtained in the course of the audit, we have not idenlified material misstatements in the directors, report induded within the Trustees, report. adequate and proper accounting records have not been kepl. or retums adequale for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and returns- or certain disclosures of trustees. remuneration specified by law are not made., or we have not received all the infomalion and explanations we require for our audit., or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and lake advantage of the small companies, exemptions in preparing the trustees. report and from the requirement lo prepare a strategic report. Responsibilities of Trustees As explained more fully in the statement of Trustees, responsibilities, the Trustees, who are also Ihe directors of Ihe ¢haritable company for thé purpos& of company law, are responsible for thé preparation of the financial slalements 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 slalemenls that are free from material misslatemenl, whether due lo fraud or error. In preparing the financial slalements, the Trustees are responsible for assessing thè charitable company's ability to continue as a going concern, disclosing, as applicable, mallers related lo going concern and using the going concern basis of accounting unless the Trustees either intend lo liquidate the charitable company or to cease operations, or have no realistic alternative bul to do so. Auditorfs responsibilities for the audit of the financial ststements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance wilh 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 misslalemenl. whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit ¢onducled in accordance with ISAS IUKI will always delecl a material misslalemenl when it exists. Misslalem8nts can arise from fraud or error and are considered material if, individually or in the aggregat8. they could reasonably be expected lo influence Ihe economic decisions of users taken on the basis of these financial slalemenls. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, lo delect material misslalements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non- compliance with laws and regulations, our procedures included the following.. Obtaining an understanding of the legal and regulatory framework that the trust operates in, focusing on those laws and regulations that had a direct effect on the financial slalements and operations., Obtaining an understanding of Ihe trusl's policies and procedures on fraud risks, including knowledge of any actual, suspected or alleged fraud, and Discussing among the engagement team how and where fraud might occur in Ihe financial statements and any potential indicators of fraud through our knowledge and understanding of the company and our sector- specific experience. As a result of these procedures, we considered the opportunities and incentives that may exist within the trust for fraud. We are also required to perform specific procedures lo respond to the risk of management override. As a result of performing the above, we identified the following areas as those most likely to have an impact on Ihe financial statements." health & safety. employment law and compliance with the UK Companies Act and the Charities SORP {FRS 1021. 15 CARERS SUPPORT WEST SUSSEX INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CARERS SUPPORT WEST SUSSEX In addition lo the above, our procedures to respond to risks identified included the following.. Making enquiries of management and those charged wilh governance aboLJt any known or suspected instances of non-compliance with laws and regulations and fraud,. Reviewing minutes of meetings of the board and senior management., Challenging assumptions and judgements made by management in their significant accoLJnling estimates., and Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness. Due to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be delecled, even though the audit is properly planned and performed in accordance with the ISAS (UK}. For instance, the further removed non-compliance is from the events and transactions reflected in the financial slalernents, the less likely the auditor is to become aware of it or lo recognise the non-compliance. A further description of our responsibilities is available on the Financial Reporting Council's website al.. hllps'.11 www.frc.org.ukJaudilorsresponsibilities. This description forms part of our auditor's report. Use of our report This report is made solely lo the charity'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 stale to the charity's trustees those matters we are required to slate to them in an auditor's report and for no other purpose. To the fullest extent permilled by law. we do not accept or assume responsibility lo anyone other than the charity and th& charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Robin Evans BA FCA CTA DChA (Senior Statutory Auditor) for and on behalf of Sumer Audit Chartered Accountants Statutory Auditor Worthing Sumer Audit is the trading name of Sumer Auditeo Limited 16- CARERS SUPPORT WEST SUSSEX STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Currentfinancial year Unrestricted Unrestricted funds funds goneral designated 2025 2025 Restricted funds Total Total 2025 2025 2024 Notes Income and endowments from: Donations and legacies Charitable aclivilies Investments Other income 3.837 2,549,355 67,558 36,098 36.705 1,490,361 40,542 4,039,716 67,558 36,098 52,603 4,392,949 64,701 69.602 Total income 2,656,848 1.527.066 4.183,914 4,579,855 Expendlture on: Raising funds Charitable activities 33,717 2,463.777 33,717 3,791,346 17,782 4,894,837 1.327,569 Total expenditure 2,497,494 1,327,569 3,825,063 4.912,599 Net in¢omellexpenditurel Transfers be￿een funds 159,354 199,497 358,851 {332,744) 17.18 (103.4161 100,000 3,416 Net movement in funds 55,938 100,000 202,913 358,851 (332,7441 Reconcillatlon of funds: Fund balances al 1 April 2024 832,795 383,696 1,216,491 1,549,235 Fund balances al 31 March 2025 888,733 100,000 586,609 1,575,342 1,216,491 The slalemenl of financial activities includes all gains and losses recognised in the year. All in¢ome and expenditure derive from Continuing activities. 17 CARERS SUPPORT WEST SUSSEX STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prior financial yoar Unrestricted Unrestricted funds lunds general designated 2024 2024 Restricted funds Total 2024 2024 Notes Income and endowmonts from: Donations and legacies Charitable activities Investments Other income 18,738 2,824,204 64,701 66,602 260 33,605 1.568,745 52,603 4,392,949 64,701 69,602 3,000 Total income 2,974,245 260 1,605,350 4.579,855 Expenditure on: Raising funds Charitable activities 17,762 2.997,972 17.762 4,894.837 191,151 1,705,714 Total expenditure 3,015,734 191,151 1,705,714 4,912,599 Net incorne {41,489} 1190,8911 {100,364) 1332,7441 Transfers befmeen funds (64,3631 59,556 4,807 Net movement in funds 1105,8521 {131 ,335) (95,557} {332,744) Recon¢iliatlon of funds: Fund balances at 1 April 2023 938,647 131,335 479.253 1,549,235 Fund balances at 31 March 2024 832,795 383,696 1,216,491 18- CARERS SUPPORT WEST SUSSEX BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 13 72,324 70,794 Current assets Debtors Investments Cash at bank and in hand 14 15 67,367 1,438,163 308.166 221,349 1,184,436 370,889 1,813,696 1,776.674 Creditors: amounts falling due within one year 16 310,678 830,977 Net current assets 1.503,018 1.145.697 Total assets less current liabilities 1,575,342 1,216,491 The funds of the charitable ¢ompany Resliicled income funds Unreslricled funds - general Unreslricled funds - designated 17 586.609 888,733 100,000 383,696 832,795 18 1,575,342 1.216,491 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025, although an audit has been carried oul under section 144 of the Charities Act 2011. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting récords and the preparation of finan¢ial slatemenls. The members have not required the company lo oblain an audit of its financial statements under the requirements of the Companies Act 2006, 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. The finan al ststemenls were approved by the Trustees on 21 Augusl 2025. Mr N T Young Trustee Company registration number 06418743 (England and Wales) 19- CARERS SUPPORT WEST SUSSEX STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flovts from operating activities Cash generated froml{absorbed by) operations 22 176,536 {468,775} Investing activities Purchase of langible fixed assels Purchases of investments Investment income received (53,090) 1253,727) 67,558 {1,184,436) 64,701 Net cash used in investing activities (239.259) (1,119,735} Net cash used In financing activities Net decrease In cash and cash equlvalents 182,723) (1,588,510) Cash and cash equivalents al beginning of year 370,889 1,959,399 Cash and cash equivalents at end of year 308,166 370,889 20- CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policles Charity information Carers Support Wesl Sussex is a private company limited by guarantee incorporated in England and Wales. The registered office is CSWS CIO Me5srs Carpenter Box Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL. 1.1 Accounting convention The financial statements have been prepared in accordance wilh the charitable company's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. I"FRS 102.) and the Charities SORP 'Accounling and Reporting by Charities.. statement of Recommended Praclice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102}" {effective 1 January 20191. The charitable company is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional curfency of the charitable Company. Monetary amounts in these financial statements are rounded lo the nearest £1. The finan¢ial statements havè been prepar&d under the historical cost convention. The principal accounting policies adopted are sel out below. 1.2 Going concern Al the time of approving the financial stalemenls, the Trustees have a reasonable expectation that the charitable company has adequate resources lo continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial slatemenls. 1.3 Charitable funds Unrestricted fund5 are available for use al the discretion of the Trustees in furtherance of their charitable objectives. Designated funds Comprise funds which have been sel aside al the discretion of the Trustees for spe¢ifi¢ purposes. The purposes and uses of the designaled funds are set out in the notes lo the financial statements. Reslri¢ted funds are subject to specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the restricted funds are sel out in the notes lo the financial slalemenls. 1.4 Income Income is recognised when the charity is legally entitled lo it after any performance conditions have been met, the amounls can be measured reliably, and il is probable that income will be received. Donations and legacies are recognised a5 incoming resources when there is evidence of entitlement, receipt is probable and its amount can be measured reliably. Income from government and other grants is recognised when the charity has enlitlement to the funds, any performance conditions attached lo the grants have been mel, it is probable Ihal the income will be received and the amount can be measured reliably. Contract income is recognised as the charity becomes entitled to the contract income {i.e. over the term of the contract). Inveslment income relates to interest receivable on bank deposits and is recognised in the financial statemenls when receivable. 21 CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) 1.5 Expenditure Expenditure is recognised once Ihere is a legal or conslructive obligation to transfer economic benefrt to a third party, il is probable that a transfer of economic benefits will be required in selllement, and the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The costs of each activity are made up of the total of dir￿1 costs and shared costs, including support costs involved in undertaking each activity. Direct costs allributable to a single activity are allocated directly lo that aclivily. Shared costs which contribute to more than one activity and support costs which are not attributable lo 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's use. 1.6 Intangible fixed assets other than goodwill Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Amortisalion is recognis8d so as lo write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Cornputèr software 10 years straight line 1.7 Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation, net of depreciation and any impairment 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 following ba5es'. Computers and VOIP system CRM system 200/0 Straight line 20 % straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the slatemenl of financial activities. The Trustee5 have sel a capilalisation policy of £2,500. Assets purchased below this value are not capilalised unless they are part of a bigger project. 1.8 Impaimient of fixed assets Al each reporting end date, the charitable company reviews the carrying amounts of ils tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif any). 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held al c311 with banks. olher short-term liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 22- CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued 1.10 Finantial instruments The charitable company has elected lo apply the provisions of Section 11 'Basic Financial Inslruments, and Seclion 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charitable company's balan￿ sheet when the charitable company becomes party lo the contractual provisions of the instrument. Financial assets and liabilrties are offset, with the nel amounts presented in the financial statements, when there is a legally enforceable right lo set off the recognised amounts and there is an intention lo settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financlal assets Basic financial assets, which include trade and other receivables, current asset investments and cash and bank balances, are initi211y measured at transaction price including transaction costs and are subsequently carried al amortised cost using the effective int8resl method unless the arrangement conslitules a financing Iransaclion, where the Iransaclion is measured al the present value of the future receipts discounted at a market rate of interest. Financial asséts Classified as receivabl8 Wlthin one year are not amortised. Basic flnanclal Ilabilities Basic financial liabilities, including creditors and bank loans are inilially récognised al transaction price unless the arrangement constilules a financing transaction, where the debt instrument is measured al the presenl value of the futuie payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried al amortised cost, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary 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-currenl liabilities. Trade creditors are Tecognised initially al Iransaclion price and subsequently measured at amortised Cost using the effective interest method. Derecognition of financlal Ilabilities Financial liabilities are derecogni58d when the charitable company's contractual obligations expire or are discharged or cancelled. 1.11 Taxation The charitable company is exempt from corporation lax on its charitable activities. 1.12 Employee benefits The cosls of short-temi employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 23- CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.13 Retirement benefits Retiremenl benefits lo employees of the entity are provided by a defined contribution scheme and a Local Government Pension Scheme {LGPS), which is a defined benefit scheme. The assets of both schemes are held separately from those of the entity. The contributions made in relation to the defined contribution scheme are charged in the accounts as they become payable in accordance with the rules of the scheme. The LGPS is a funded scheme and the assets are held separately from those of the entily in separate trustee administered funds. Pension scheme assets are measured al fair value and liabilities are measured on an actuarial basis using the projected unil method and discounted al a rale equivalent lo the current rale of return on a high quality corporate bond of equivalent term and currency lo the liabilities. The actuarial valuations are obtained al least Iriennially and are updated at each balance sheet date. However, Carers Support Wesl Sussex is counted as a pass through employer for the purpose of their share of benefits in the LGPS and as such it is unable to identify ils share of the underlying assets and liabilities of the scheme on a consislenl and reasonable basis. This is therefore Irealed as a defined contribution scheme and the ¢onlribulions ar& recognised as they are paid each year. Critical accounting estimates and judgements In the application of the charitable company's accounting policies, the Trustees are required to make judgements, eslimales 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 lo be relevant. Actual results may differ from these estimates. The estimate5 and underlying assumptions are reviewed on an ongoing basis. Revisions lo 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 revision affects both current and future periods. The main judgement and accounting estimates included in the accounts are.. Amortisation of CRM system Management have eslimaled that the useful life of the CRM system is 5 years. -24- a> z5 q> (4 7J 4> v a> CARERS SUPPORTWEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from Gharitable activities Contract income Contract ineome 2025 2024 Setvices provided under contract 4,039,716 4,392,949 Analysis by fund Unrestricted funds - general Reslricled fijnds 2,549,355 2,824,204 1,490,361 1,568,745 4.039.716 4,392.949 Income from Investments Unrestrlcted Unrestricted funds funds 2025 2024 Interest receivable 67,558 64,701 Expendlture on raising funds Unrestrlcted Unrestricted funds funds 2025 2024 Fundraising and publicity Staff costs 33,717 17,762 26- CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable activities Direct Grant Premises activities funding of expenditure activities Office running costs 2025 Total 2025 2025 2025 2025 Direct costs Slaff costs Depreciation and impairment Carers grants Other staff related costs Rent Communication costs Project costs Office costs Marketing & communication Partnership fees 2,018,063 2,018,063 51,560 687.687 146.381 16,425 44,615 135,056 89,652 20,835 153.000 51,560 687,687 146.381 16,425 44.615 109,347 89,652 25,709 20,835 153,000 2,338,279 713,396 16,425 295,174 3,363.274 Share of support and governance costs (see note 8) Support Governance 394,916 33,156 394,916 33,156 2,338,279 713,396 16,425 723,246 3,791.346 Analysis by fund Unrestricted funds - general Restricted funds 1,729,717 608,562 1,758 711,638 16,425 71 S,877 2,463,777 7,369 1,327,569 2,338,279 713,396 16,425 723.246 3,791,346 -27- CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitsble activities {Continued) Previous year: Direct Grant Premises activities funding of expenditure activities 2024 Office running costs 2024 Total 2024 2024 2024 Direct costs Staff costs Depreciation and impairment Carers grants Other staff related costs Rent Communication costs Project costs Office costs Marketing & Communication Partnership fees 2,932,186 2,932,186 65,928 747,010 259,342 35,197 40,306 163,692 99,300 61,085 220,338 65,928 747,010 259,342 35,197 40,306 83,230 99,300 80.462 61,085 220.336 3.472,949 827,472 35,197 288,764 4,624,382 Share of support and governance costs (see note 81 Support Governance 223,189 47,266 223,189 47,266 3,472,949 827,472 35.197 559,219 4,894,837 Analysis by fund Unreslricled funds - general Unrestricted funds - designated Restricted funds 2,460,303 135,717 876,929 1.542 38 825,892 39,830 8,837 {13,470) 496,297 2,997,972 46,559 191,151 16,363 1,705,714 3,472,949 827,472 35,197 559,219 4,894,837 Support costs allocated to activities 2025 2024 Basis of allocation Time spent Direct Direct Staff costs Bank charges Governance costs 391,969 2,947 33,156 217,722 5,467 47,266 428,072 270.455 Anatysed between: Office running costs 428,072 270,455 -28- CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trustees None of the Trustees (or any persons connected with them) received any remuneration. During the year, expenses of £16 (2024.. £nill were feimbursed lo a trustee relating to printing and postage. 10 Employees The average monlhly number ofemployees during the year was.. 2025 Number 2024 Number Part time Full lime 56 37 73 48 Total 93 121 Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 2,181,220 189,712 72,817 2,851.029 230,425 86,216 2,443,749 3,167,670 The number of employees whose annual remuneration was more than £60.000 is as follows.. 2025 Number 2024 Number £60,001- £70,000 £70,001 - £80,000 Remuneration of key management personnel The key management personnel of the charity comprise the Chief Executive, Head of Finance and the Heads of Service. The total employee benefits of key management personnel of the charity were £274,363 (2024.. £400,202}. Of this amount £243,73812024'. £308,042} was paid via payroll and £30,62512024.' £92,160} wa5 provided on a subcontract basis. 11 Taxation The charity is exempt from taxation on its activilies because all ils income is applied for charitable purposes. -29- CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Intangible fixed assets Comput8r 50ftware Cost Al 1 April 2024 and 31 March 2025 46,581 Amortisation and impairment Al 1 April 2024 and 31 March 2025 46,581 Carying amount Al 31 March 2025 Al 31 March 2024 13 Tangible fixed assets Computers CRM $y$t&m and VOIP $y3tpm Total Cost Al 1 April 2024 Additions 82.199 241,231 53,090 323,430 53,090 Al 31 March 2025 82,199 294,321 376,520 Depreciation and Impairnient Al 1 April 2024 Depreoiation charged in the year 82,199 170,437 51,560 252,636 51,560 At 31 March 2025 82,199 221,997 304,196 Carrying amount Al 31 March 2025 72,324 72,324 Al 31 March 2024 70,794 70,794 14 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Prepayments and accrued income 15,240 52,127 158.940 62,409 67,367 221,349 30- CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Current asset investments 2025 2024 Short-lerm deposits 1,438,163 1,184,436 16 Creditors: amounts falling due within one year 2025 2024 olher12xation and social security Trade creditors Other creditors A¢¢ruals and deferred income 215,233 49,350 12,357 33,738 152,084 41,364 13,751 423,778 310.678 630.977 17 Restricted fund$ The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject lo specific conditions by donors as lo how they may be used. Al 1 April 2024 Incoming resources Resources expended Transfers At 31 March 2025 Additional core contract activity Core contract variation Direct grants for carers Grant funded caier activity NHS funded activity Subconlraots for carer support activity National Lottery Fund activity 86 37,405 115,389 136,190 41,398 (88) {37,405) 1177,023) 177,256 943,537 26,977 222,200 (758,574} (98,2091 (243,1091 123,329 242,214 20,489 53,228 224,581 109,771 1131,8221 195,7691 40,588 186,575 14,002 383,696 1,527,066 {1,327.569) 3,416 586,609 31 CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds (Continued Previous year: At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 Additional core contract activily Core contract variation Direct grants for carers Grant funded carer activity NHS funded activity Premises Subcontracts for carer support activity 1,444 32,598 156,067 157,392 28,177 4.130 2,613 121,867 805,532 248,609 326,648 (3,971 } {113,865} {821,320} {274.2601 {313,4271 13,470 86 37,405 115,389 136,190 41.398 (3,1951 (24.8901 4,449 {17,600) 99.445 100,081 (192,341) 46,043 53,228 479,253 1,805,350 (1,705,714) 4,807 383,696 Additional core contract a¢tivlty: Additional work provided by CSWS around engagement and ¢onsultalions with Carers around changes to WSCC seNices Core contract variation: To support the Carer Benefils servlce and the Young Carers Partnership. As of 1 st April 2024, these services are part of the Main Contract Direct grants for Carers: Household Support Fund, Hardship Fund, Carers Trust Grants and SaHaH Grants paid directly to carers to support them in their caring role and prevent carers going into financial crisis. Grant funded carer activity: CSWS seeks additional funding lo improve services lo carers and some applications lead to projects from several sources that enable CSWS lo deliver new servi¢es lo Carers. Projects such as the Male Carers Project funded by Mid Sussex during this financial year. NHS Funded activity: Conlracts direct with Sussex NHS lo provide the Sussex wide Carer Health Project which aims lo Identify and support carers in both Primary care and hospitals. Contracts were for Pan Sussex projects and funds were passed onlo Carer for the Carers and Carers Centre Brighton & Hove to deliver the project in Iheir areas. National Lottery Fund activity: from the funding programme Reaching Communities London and Southeast Region to enhance our carer coaching project Premises: Funds allocated in 2023124 by the Trustees to review the charily premises and do works to ensure that the offices are fil for purpose. Subcontracts for carer support activity: In 2024125 Income received for staffing resource from subcontract with Age UK lo deliver the Support al Home after Hospital service and a subcontract with WSCC lo allocate Household Support Funds lo Carers. During the year the Directors are grateful to the following Trusts and Foundalions funders for supporting unpaid Carers in West Sussex.. The National Lottery Community Fund: for our Carer Coaching project IRC London & South East Region) Sussex NHS: for its funding ofthe Health Project which supported our work with Primary Care Carers Trust: lowards Direct grant payments for our Carers. -32- CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds Icontinued) West Sussex High Society, Crawley Community Shop. The Grace Trus( Chichester City Council and The East Grinstead Common Good Trust: for donations towards Carer activities Littlehampton Quakers. Sainsbury's Charity of the year and West Sussex Travel: towards core costs providing much needed support for unpaid carers Horsham District Council: for our Check in & Chat SeNice Shanty Foundation. The Three Oaks Trust, Crawley Borough Council, Longley Trust and Gatwick Airport Community Trust: for our Bilingual Memory Navigalor Project Crucible Foundation and The Grace Trust: for the Online Mindfulness service Nando's: for providing free meals and drinks to My future groups bimonthly in Chi¢hester and Crawl8y Leonardsleo Lakes and Gardens: for donating 40 free li¢kels and garden lour during carers week Goodwood Education Trust: for donating free multi activity day for young carers. Chichester Festival theatre: for donating 60 free tickets for young carers Petworth House: for donating 40 free lickels and parking carers week Pallant House Art Gallery." for donating 12 free entry lickels, lour and refreshments. 18 Unrestricted funds- designated These aré unre51ricted funds which are material to the charitable company's aclivilies. At 1 Aprll 2024 Incoming Resources rè$our¢e$ expended Transfers At 31 March 2025 Strategic development fund 100,000 100,000 Previous year: At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 Website Finance development Communications New learning and development Development fund Premises working group Strategic developmenl fund Volunteering CRM consultant Dementia- Young onsel weekends 26,932 9,143 22,947 11,318 55,603 {23,6991 {38,654) {26,706) (23,7401 154,591) 110,820) (3,2331 29,511 3,759 12,422 (1,272) 10,820 {5,352} 300 12,602 260 5,352 (3001 {12,6021 40 139) 131,335 260 {191,151) 59,556 -33- CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unrestricted funds - designated (Continued) Strategic development fund - Investment in digital enhancement and lo allow charity lo meet the costs related lo the aims of the new strategy in development during 2>26 and lo be launched in 2026. Wobsite - an investment in a new website and exploration of self-serve Options, including auto-population of our CRM links with Sussex wide carer aclivily. Flnance development fund an investment for Ihe finance team 5UPPOrt to enable us to resource our finance plan and create effective finance information lo support the charity going forward. Communications - funds sel aside for a one-year localitylcommunicalions officer lo support the work of our locality managers as they implement their new programmes of work close to where people live. New learning and development fund funds towards a training and HR adminislralor role to support the recording and reporting of learning and development. Continuation of management development training focussing on management behaviours. Development fund Ilncome generation) represents monies sel aside by the Board lo sustain charity resources over the course of the three to five years. This is necessary lo ensure that the core universal contract service offer can be delivered and that CSWS can provide other directly funded frontline charity support to designated areas of known highest priority need. Premises working group - represents monies that the charity has set aside lo allow it to access professional advice and support in the development and implementation of ils premises strategy. Strategic development fund {20241- has been set up lo allow the charity to meet the costs of advice and assistance that may be necessary in the development of its strategy for the next 5 years. Volunteering - funds towards an external standard 'lnvesling in Volunteers,, which aims lo improve the quality of the volunteering experience and to ensure that CSWS acknowledges the ¢onlribulion of its volunteers. CRM consultant- funds sel aside for the CRM Audit of the Cloud9 Database. Dementia Young onset weekends Funds available for Carers towards the cost of the Young Onset Dementia Weekend and for Carer Equipment for displays al our dementia events. 19 Analysis of net assets between funds Unrestricted Unrestricted funds funds general designated 2025 2025 Restricted funds Total 2025 2025 Fund balances at 31 March 2025 are represented by: Tangible assets Current asselsl{liabilitiesl 72,324 816,409 72.324 1,503.018 100,000 586,609 888,733 100,000 586,609 1,575,342 CARERS SUPPORT WEST SUSSEX NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Analysis of net assets between funds (Continued) Unrestricted Unrestricted funds funds general designated 2024 2024 Restricted funds Total 2024 2024 Fund balan¢e8 at 31 March 2024 are represented by: Tangible assets Current assetsllliabilities) 70,794 762,001 70,794 1,145,697 383,696 832,795 383,696 1.216,491 20 Flnan¢ial ¢ommitments, guarantees and ¢ontingent liabilities Prior lo the year-end the charity was notified of a claim being raised against them by a former enyloyee. Al the reporting dale. the likely outcome of the claim is uncertain, in terms of timing, potential value and probability of any liability arising. On this basis no provision has been inciuded in Ihe financial slatemenls. 21 Operatlng leasè commilrnents Lessee At the reporting end dale the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows.. 2025 2024 Within one year 4.149 3,982 22 Cash generated from operations 2025 2024 Surplus/{deficit) for the year 358,851 {332,744) Adjustments for.. Investment income recognised in statement of financial activities Depreciation and impairment of tangible fixed assets 167,558) 51,560 (64,701) 65,928 Movements in working capital.. Oecreasellincreasel in debtors {Decrease}lincrease in creditors 153,982 {320,299} (144,237) 6,979 Cash generated froml{absorbed by) operations 176,536 {468,775) 23 Analysis of changes in net funds The charilable company had no material debt during the year. 35-