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2024-12-31-accounts

Charity Registration No. 1142550 Company Registration No. 7335791 (England and Wales)

THE EASTBOURNE SOCIETY

TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

THE EASTBOURNE SOCIETY LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Chris Leach (Chairman)
Brian Murphy (Treasurer)
Richard Crook
Nicholas Howell
Sandra Medway
John Minnis
Terrie Rintoul
John Swingland
Secretary Sandra Medway
Charity number 1142550
Company number 7335791
Principal address Eastbourne Heritage Centre
2 Carlisle Road
Eastbourne
East Sussex
BN21 4JJ
Registered office Eastbourne Heritage Centre
2 Carlisle Road
Eastbourne
East Sussex
BN21 4JJ
Independent examiner I D Pinder FMAAT
21 Astaire Avenue
Eastbourne
East Sussex
BN22 8UN
Bankers Lloyds TSB
Terminus Road
Eastbourne
East Sussex
BN21 3AH

THE EASTBOURNE SOCIETY CONTENTS

Page
Trustees' Report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the accounts 7 - 13
Appendices 14 - 15

THE EASTBOURNE SOCIETY TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their report and accounts for the year ended 31 December 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, the Charities Act 2011 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 (FRS102).

Objectives and activities

The Society is a company limited by guarantee and a registered charity and is run in accordance with its Articles of Association, Article 4 of which sets down the Objects of the Society and Article 5 its powers. The charity's objectives are to encourage high standards of architecture and town planning in Eastbourne and surrounding areas; To stimulate public interest in and care for, the beauty, history and character of the town and its surroundings; To encourage the preservation, development, improvement and beautification of features of general public amenity or historic interest; To pursue these ends by means of meetings, exhibitions, lectures, publications or other forms of instruction and publicity and promotion of schemes of a charitable nature.

Structure, governance, and management

The Trustees, who are also the directors for the purposes of company law, and who served during the year were:

Chris Leach (Chairman) Peter Austin Brian Murphy (Hon. Treasurer) Richard Crook Nicholas Howell Colin Russell Deceased 31 July 2024 John Swingland Terrie Rintoul John Minnis Sandra Medway (Hon. Secretary)

An overview of the year

Society membership remained steady at over 500 members. There were no changes to the Board of Trustees during the year with Chris Leach as Chair, Brian Murphy as Honorary Treasurer, Sandy Medway as Honorary Secretary, John Minnis as Planning Advisor, John Swingland as Membership Secretary, Richard Crook as Architectural Advisor, Nicholas Howell as Graphic Designer and Terrie Rintoul as Observer Editor. With great sadness we reported the death of Colin Russell on 31 July. As our previous Honorary Secretary, Colin made a valuable contribution to our work and will be greatly missed.

Our monthly talks continued to be well attended. Topics included: the significance of the Downland; life in wartime Eastbourne; retrofitting and green adaptations to older buildings; the role of a Police Community Support Officer. Stephen Holt, Leader of Eastbourne Borough Council presented his second yearly update in October.

THE EASTBOURNE SOCIETY TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

An overview of the year (continued)

On the planning front, the year began with an application for the construction of a solar farm on land south of Cross Levels Way. Whilst not being against the concept, the Society objected to the application as we believed that more work should have been done on the impact of biodiversity of the site. We also believed that the visual impact should have been a major factor, bearing in mind that the town’s economy is largely dependent on tourism. Despite many objections, the plan was approved on 20 August 2024.

The Planning Committee of the South Downs National Park met on 15 February to consider the proposals for a new culture, arts and education centre at Black Robin Farm, resulting in the granting of permission by five votes to four. The Society supported the plan but voiced concerns over the site’s location and accessibility.

The Spring 2024 edition of the Observer featured an article about the Claremont Hotel, a Grade II listed building in a prime seafront location which burned down in 2019, and we followed this up by writing to Robert Cottrill, Chief Executive of Eastbourne Borough Council in July 2024. We conceded that the position was complex in terms of its rebuilding, but we voiced grave concerns about the condition of the site and the hording around it which was splitting and dotted with graffiti. We asked for this to be removed and replaced with a wrap with an image of the building before the fire. We received a reply in September which said that our suggestion would be included “as part of their ongoing conversations”.

There is no doubt that the departure of Brighton University was a major event in 2024, and the Society marked this with an article in the Summer edition of the Observer. Taking each of the buildings in turn, we celebrated the fact that over the years Eastbourne had provided a seat of learning for many thousands of students.

2024 saw the completion of the Society’s project to reconstruct the miniature temple that had stood in Devonshire Park from 1895 to 1981. The project has been supported by significant grants from the John Jackson and Duke of Devonshire Charitable Trusts and generous donations from several local businesses and individuals. The temple was formally opened by our President Lord Burlington on 26 September which was followed by a Son et Lumiere performance featuring the music of Claude Debussy and afternoon tea in the Winter Garden’s Floral Hall. Many returned in the evening for a ‘Last Night of the Proms’ extravaganza performed by the Eastbourne Concert Orchestra.

The Society continued to work with Eastbourne Borough Council during 2024 by responding to several consultations. These included its seafront strategy for the next 25 years, its new approach to Houses in Multiple Occupation, plans for the pedestrianisation of Victoria Place and finally, in the last quarter of 2024, their proposals based on the need to find a further £2.7million of additional savings which were approved by EBC’s Cabinet on 13 November 2024.

Of direct concern to the Society is the council’s proposal to reduce its budget for grants to its voluntary sector partners after April 2025. This means that from March 2025, when the lease is up for annual renewal, the Heritage Centre will lose its rent support grant. While we will be looking at all possible avenues to pursue, we would emphasise that the closure of the Heritage Centre would have a minimal effect on the work of the Society or its future.

Financial Review

The financial position of the Society is included in the statement of financial activities and balance sheet of these accounts.

THE EASTBOURNE SOCIETY TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

Reserves Policy

It is the policy of the Society that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Society's current activities while consideration is given to ways in which additional funds may be raised. The level of reserves has been maintained throughout the year.

Trustees Remuneration and Expenses

The Trustees receive no remuneration for their services as Trustees.

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the Accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Accepted Accountancy Practice).

The Law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial period which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period.

In preparing those accounts, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Trustees

……………………………………………… Date …………………………… Brian Murphy

THE EASTBOURNE SOCIETY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE EASTBOURNE SOCIETY

I report on the accounts of the Eastbourne Society for the year ended 31 December 2024, which are set out on pages 5 to 15.

Respective responsibilities of trustees and examiner

The trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of The Association of Accounting Technicians.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:-

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met ; or

I D Pinder FMAAT

Dated:

21 Astaire Avenue Eastbourne East Sussex BN22 8UN

THE EASTBOURNE SOCIETY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024

----- Start of picture text -----
Unrestricted Restricted Total Total
funds funds 2024 2023
£ £ £ £
Notes
Incoming Resources from
generated funds
Donations and Legacies 10,126 25,284 35,410 31,731
Incoming resources from charitable
activities or grants 6,910 25,000 31,910 37,861
Investment income - - - -
Other incoming resources 1,023 - 1,023 508
Total incoming resources 2 18,059 50,284 68,343 70,100
Resources Expended
Charitable activities 3 11,777 62,079 73,856 49,113
Other expenditure 3 7,283 - 7,283 14,163
Total Resources expended 19,060 62,079 81,139 63,276
Net outgoing resources (1,001) (11,795) (12,796) 6,824
before transfers
Gross transfers between funds (5,613) 5,613 - -
Net (expenditure)/income for (6,614) (6,182) (12,796) 6,824
the year/Net movement in funds
Fund balances at 1 January 2024 38,780 6,892 45,672 38,848
Fund balances at 31 December 2024 32,166 710 32,876 45,672
----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year.

All income And expenditure derives from continuing activities

The statement of financial activities also complies with the requirement for an income and expenditure account under the Companies Act 2006.

A detailed breakdown of the comparative figures per Fund is shown on pages 14 to 15

THE EASTBOURNE SOCIETY BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2024

----- Start of picture text -----
2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 6 - -
Current assets
Stocks - -
Debtors 7 3,160 2,446
Cash at bank and in hand 31,871 43,305
35,031 45,751
Creditors: amounts falling due
within one year 8 (2,155) (279)
Net current assets 32,876 45,472
Total assets less current liabilities 32,876 45,472
Income funds
Restricted funds 9 710 6,892
Unrestricted funds 9 32,166 38,780
32,876 45,672
----- End of picture text -----

The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006 for the year ended 31 December 2024. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The trustees' are responsible for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

The accounts were approved by the Trustees on XXXXXXX and were signed on its behalf by:-

Chris Leach ( Chairman) Trustee

Brian Murphy (Treasurer) Trustee

Company Registration No. 7335791

THE EASTBOURNE SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's constitution, the Companies Act 2006, the Charities Act 2011 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 (FRS102). The charity is a public benefit entity as defined by FRS102.

The accounts are prepared in sterling, which is the functional currency of the charity.

1.2 Going concern

At the time of approving the accounts, the trustees have reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees' continue to adopt the going concern basis of accounting in preparing the accounts.

1.2 Incoming resources

Donations, legacies and other foms of voluntary income are recognised as incoming resources when received. Life membership is included in the SOFA at 12.5% each year on a reducing balance.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subject to restrictions on their expenditure imposed by the donor.

1.3 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Other expenditure includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis.

THE EASTBOURNE SOCIETY NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies (continued)

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Improvements to property 10% on a straight line basis Fixtures, fittings and equipment 25% on a straight line basis

Fixed assets under £400 are not capitalised.

1.5 Leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the period of the lease.

1.6 Stock

Stock is valued at the lower of cost and net realisable value.

1.7 Restricted fund

The funds are for specific projects within Eastbourne.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial insruments

Financial assets

Basic financial assets, which include debtors and cash and bank accounts, are initially measured at transaction price including costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

THE EASTBOURNE SOCIETY NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies (continued)

1.9 Financial instruments (continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.1 Critical accounting estimates and judgements

In application of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the year ended 31 December 2024 the Trustees consider that there are no critical accounting estimates arising that require disclosure.

THE EASTBOURNE SOCIETY NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

2 Incoming resources

Unrestricted
Restricted
funds
funds
£
£
Donations and legacies
Donations & gifts
659
-
Admissions and membership
8,273
-
Temple Project
-
24,984
Gift Aid claim
1,194
300
10,126
25,284
Incoming resources from charitable activities or grants
Grants
-
25,000
Heritage Club
972
-
Christmas lunch
1,720
-
Trading income
4,218
-
6,910
25,000
Investment income
Interest
-
-
-
-
Other incoming resources
Other income
1,023
-
1,023
-
TOTAL INCOMING RESOURCES
18,059
50,284		 Total
2024
£
659
8,273
24,984
1,494
35,410
25,000
972
1,720
4,218
31,910
-
-
1,023
1,023
68,343		 Total
2023
£
16,206
9,874
4,155
1,496
31,731
30,873
1,440
1,360
4,188
37,861
-
-
508
508
70,100

THE EASTBOURNE SOCIETY NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

3 Total resources expended

Unrestricted
funds
£
Charitable activities
Heritage Club
640
Christmas lunch
1,796
Hospitality
-
Trading costs
2,815
Magazine costs
5,019
Monthly talks
1,507
Exhibition costs
-
East of Pier costs
-
Temple Project costs
-
Total charitable activities
11,777
Other expenditure
Sum Up fees
141
Rent
300
Water rates
185
Insurance
1,078
Lighting & heating
3,214
Cleaning
125
Repairs & maintenance
505
Printing, postage & stationery
211
Telephone & fax
404
Equipment
-
Computer costs
209
Data Protection Fee
35
Grants and Donations
50
Sundry expenses
492
Depreciation
-
Accountancy fees
334
Total other expenditure
7,283
TOTAL RESOURCES EXPENDED
19,060		 Restricted
funds
£
-
-
-
-
-
-
-
204
61,875
62,079
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
62,079		 Total
2024
£
640
1,796
-
2,815
5,019
1,507
-
204
61,875
73,856
141
300
185
1,078
3,214
125
505
211
404
-
209
35
50
492
-
334
7,283
81,139		 Total
2023
£
467
1,504
-
1,792
6,139
1,429
-
1,386
36,396
49,113
69
300
115
1,067
2,942
150
4,322
1,134
314
2,205
-
35
185
1,025
-
300
14,163
63,276

THE EASTBOURNE SOCIETY NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

4 Trustees

None of the trustees (or any persons connected with them) received remuneration or benefits from the charity during the year. One trustee received reimbursement for telephone calls made on the charity's behalf.

5 Employees

There were no employees during the year.

6 Tangible fixed assets

Improvements
£
Cost
At 01 January 2024
13,343
Additions
-
At 31 December 2024
13,343
Depreciation
At 01 January 2024
13,343
Charge for the year
-
At 31 December 2024
13,343
Net book value
At 31 December 2024
-
At 31 December 2023
-
7
Debtors
Other debtors
Prepayments and accrued income
8
Creditors
Trade Creditors
Accruals		 £
6,646
-
6,646
6,646
-
6,646
-
-
2024
£
-
3,160
3,160
2024
£
-
2,155
2,155
Fixtures,
Fittings &
equipment		 Total
£
19,989
-
19,989
19,989
-
19,989
-
-
2023
£
-
2,446
2,446
2023
£
-
279
279

THE EASTBOURNE SOCIETY NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

9 Movement in funds

Movement in funds
£
£
General Fund
38,780
18,059
Balance at
01 January
2024
Incoming
resources		 £
(19,060)
Movement in

Resources
expended		 £
£
(5,613)
32,166
funds

Balance at
31
December
2024
Transfers
Restricted Funds
Temple Project
5,978
50,284		 (61,875) 5,613
-
East of the Pier
914
-		 (204) -
710
Total Funds
45,672
68,343		 (81,139) -
32,876
Analysis of net assets between funds
£
Fund balances at 31 December 2024 are represented by:
Tangible fixed assets
-
Current assets
27,985
Creditors: amounts falling due within one year
(2,155)
Unrestricted
funds		 Total
£
£
-
-
7,046
35,031
-
(2,155)
Restricted
funds
25,830 7,046
32,876

10 Analysis of net assets between funds

11 Commitments under operating leases

The Society has agreed a new 25 year lease on the Eastbourne Heritage Centre, 2 Carlisle Road which commenced on 01 January 2012. After the year end Eastbourne Borough Council cancelled the Rent Support Grant scheme which has forced the Society to vacate the Heritage Centre.

12 Related party transactions

During the year, one trustee undertook the design, typesetting and production of the Society's magazine and received payments totalling £1,050 (2023 - £1,020) for this service.

THE EASTBOURNE SOCIETY COMPARATIVE FIGURES FOR THE YEAR ENDED 31 DECEMBER 2023

Incoming resources - Year Ended 31 December 2023

Unrestricted
Restricted
funds
funds
£
£
Donations and legacies
Donations & gifts
16,206
-
Admissions and membership
9,874
-
Temple Project
-
4,155
Gift Aid claim
1,496
-
27,576
4,155
Incoming resources from charitable activities or grants
Grants
-
30,873
Heritage Club
1,440
-
Christmas lunch
1,360
-
Trading income
4,188
-
6,988
30,873
Investment income
Interest
-
-
-
-
Other incoming resources
Other income
508
-
508
-
TOTAL INCOMING RESOURCES
35,072
35,028		 Total
2023
£
16,206
9,874
4,155
1,496
31,731
30,873
1,440
1,360
4,188
37,861
-
-
508
508
70,100

THE EASTBOURNE SOCIETY COMPARATIVE FIGURES FOR THE YEAR ENDED 31 DECEMBER 2023

----- Start of picture text -----
Total resources expended for the year ended 31 December 2023
Unrestricted Restricted Total
funds funds 2023
£ £ £
Charitable activities
Heritage Club 467 - 467
Christmas lunch 1,504 - 1,504
- - -
Hospitality
-
Trading costs 1,792 1,792
Magazine costs 6,139 6,139
-
Monthly talks 1,429 1,429
East of Pier costs - 1,386 1,386
-
Temple Project costs 36,396 36,396
Total charitable activities 11,331 37,782 49,113
Other expenditure
Sum Up fees 69 - 69
Rent 300 - 300
Water rates 115 - 115
Insurance 1,067 - 1,067
-
Lighting & heating 2,942 2,942
Cleaning 150 - 150
-
Repairs & maintenance 4,322 4,322
-
Printing, postage & stationery 1,134 1,134
Telephone & fax 314 - 314
-
Equipment 2,205 2,205
- - -
Computer costs
Data Protection Fee 35 - 35
Grants and Donations 185 - 185
-
Sundry expenses 1,025 1,025
- - -
Depreciation
Accountancy fees 300 - 300
Total other expenditure 14,163 - 14,163
TOTAL RESOURCES EXPENDED 25,494 37,782 63,276
----- End of picture text -----