REGISTERED CHARrrY NUMBER: 1154818 REPORT OF THE TRusfEES AND FINANaAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 FOR CHICHESfER CITY CENTRE DROP-IN Lewis Brownlee {(J)ichester) kn'mited artered Accountants Appledram Barns Birdham Road Chichester West Sussex P020 7EQ
CHICHESTER crry CENTRE DROP-IN CONTENTS OF THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 JULY 2024 Page Report of the Trustees I to 4 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the financial Ststements 8 to 13 Detailed Ststement of Financial Activltles 14
CHICHEsfER crry CEltrRE DROP-IN REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 JULY 2024 The trustees present their report with the financial statements of the thaiity for the year ended 31 July 2024. The trustees have adopted the provisions of Accounting and Rerting by Charities.. Statement of Recommended Practi applicable to th3ribes preparing their accounts in accordan with the Finanoal Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJEcfIvES AND ACtIvrriES Objectives and aims The main activty and object of the Charity as expressed in its constitution, is the lief of those in need by reason of youth in Chithester City and surrounding areas in particular, but not exdusivelyi by the provision of an after school drop-in faality for young people. This objective is achieved by: Iyfering a free after-schcol drop-in faality, open every sthcol day, providing a welcoming spatr for young people. Atongside this, we develop targeted projects to support tho needing ertra help wtth social and emotional development, as well as initiatives to combat loneliness and s131 isotation. We run engaging activities and a55emblies in local secondary schools to faalitste connecknon with young people and extend an invitstion to the drop-in. Once a week we host a free hot meal prepared by volunteers. This is followed by themed activities tsilored to the interests and needs of the young people we serve. Public benefit The trustees have paid due regard to the Charity Commission's guidan on public benefft. They strongly belleve that drop-in faality for young people, as outyined in this rerort, provides a very significant tsngible public benefjt. Volunteers The trustees continue to be grateftjl for the unstinting efforts of the volunteers. Without their work the Drop-In would not be viable. Trustee5 do not recesve any payment or benefts for their work as trustees. ACHIEVEMEprf AND PERFORMANCE Charitable activities The daily Drop-in Centre has continued to open at 104 The Homet, Chichester, P019 7JR btheen 15:00 - 17.30. This location is also used for Life Group, which this year ran every Wednesday eveniTr9 17:30 - 19.00. Every weeK young people are rved a communty meal free of charge, and can then engage in activitses and games focusing on supporting their mental health. This year, the Charty relaunched The Young Leaders Programme, which supports up to 10 young people, helping them develop skills that will be required in the work environment as well as leadership and practical life skills. Stsff recorded just under 6,000 total atterKtances across all sessions during this financial year. A number of volunteer5, mostly drawn from local churches as well as young adults who used to attend the drop-in before turning 18, staff the Drop-In under the supervision of Sam Harding, the Projert Manager, and two employees. All employees and volunteers are subjert to Disclosu and Barrin9 Service checks, and are gNen appropriate safeguarding training and an induction through a conase stsff code of conduct. Volunteers are gathered together on a termly basis for refresher training and support. Employees During this finanaal year, The Chichester Cty Centre DrO1n employed tMo Youth Workers and continued the employment of the Projett Manager. The Servi of Suzanne Jones of ESJ Solutions was h]d to operats the payroll System as well as maintsin her role as bookkeeper. Fundraising activities The Charity's year-on-year fundraising artTvitTes are an absolute necessty for its work. During the year a professional fundraiser, Phoebe Broad from Leap Fundraising, wOrd with the Projett Manager and the trustees. Income received also included generous support from indNiduals, trusts, churches and public authoribe5. This resulted in donations and grants totalling £77,506 against a cost outlay of £12,301. FINANCIAL REVIEW Finanaal position Expenditure during the year was £84,987 against income reiVed of £78,371. There was a150 bank interest reiVed of £865 and a depreciation of £2,276 in assets. Page i
CHICHEsfER crry CENTRE DROP-IN REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 JULY 2024 FINANCIAL REVIEW Reserves policy The work of the Charity is fInand by one off grants and does not charge user5 for any of its services or facilitses. With no assured income, the Charity's policy is to hold reserves Ual to Six month's operating costs but not less than three months. FUTURE PLANS The trustees dedicated addib'onal time outside their regular quarterty rretingS to fc¢u5 on strategic planning and shaping the charity's future. Key activbties induded planning an event to celebr7te the charity'5 10th anniversary. developing a trustee recruitment strategyi Viewing the charivs vision and values, and commissioning the Projett Manager to lead a research projett. This research, set to be completed by November 2024, will inform the trustees, report for the finanaal year ending July 31, 2025. Its aim is to Wdluate any shifts in the demographirs and needs of our benefictaries after a decade of operations. By idertfying changes, the charrty can assess whether Jts seNices need to adapt to better serve its community. The arch will involve a comprehensive survey of young people in local schools, an intemal suNey of current beneficiaries, and focus groups engaging alumni and young leaders to gather valuable inslghts. The Trustees are committed to the following: Continuing to operate the after school dropin facilty on a daily basis as a number one priority. Developing offshoot projects to support young people needing specific help with their social and emotional capabilities and to tsckle loneliness and sooal isolation. Training our stsff and volunteers in the areas of safeguarding, first aid, heaith and safety and mental health support and wellbeing for young people. srRUCTURE, GOVERNANCE AND MANAGEMEKr Governing document Chichester Cty Centre Drop-In is a registered charity, number 1154818, and is constitijted under a Charitsble Incorporated Organisation (ao) Foundation Constitution. Recruitment and appointment of new trustees The Trustees set the Charity's policy and strategy. They bring experien and experti% in work wlth young people, in community knowledge, and in the charty and voluntary sector. Trustees are recruited from individuals from across the Chichester Community who share ts aim5 and aspirations and are believed to be able to bring a bath and depth of experience and skills to the tnjstee body. Prior to apt)ointment trustees are briefed on the Chaiity's ath'vities and are diretted to the Chanty Governan code and relevant Charity Commission publicab'ons. Anyone can apply to be a Trustee. Potential candidates complete an application form and submit a CV. These are then vieWed by the tM)ard and shoruisted for inteNiew. Interviews tske place with at least three trustees and the Projett Manager. SuC$Sful candidates are then welcomed to joln a trustees meeting and a strategy day (if relevant), before being formally nominated and appointed as trustee. On appointmen¢ twstees are required to complete a Declaration of Interests and a and Proper Person Dedaration. They tske seriously their obligations to maintsin their knowledge and attend relevant courses and seminar5. LauTr Groot operates as air of Trustees and ne Manager for Sam Harding. Rosie Davis (trustee) was the Line Manager for Catherine Harding (Youth Worker) due to the fatt that Sam Harding {Projett Manager) is her husband and another point of support and accountsbility is required. Sam Harding was Dan Thompson's (Session Youth Worker) line manager. Reporting Serious Incidents In accordance with the Charity Commission's guidan on reportiThJ serious incidents, the trustees declare that during the t)ortIng period the were no seric$ inodents. The chartty records all safeguarding dlsdosu5, accidents and near misses and first aid delivery foFms which a stored seojrely on the Chativs Google Drive account. Page 2
cHIcHEER crry CENTRE DROP-IN REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 JULY 2024 RucfuRE, GOVERNANCE AND MANAGEMENr Safeguarding The ltharity works wf(h children and young people and has a written Safeguarding Policy. Full Disclosure and Barring Service checks are carried out on all those offering to WO with the Charty before trEy a engaged. When neSSary, the Project Manager liaises with the relevant schools and statutory authorltses to report safeguarding COnms. Employees and Volunteers r1ve safeguarding training appropnate to their respective role. The are robust and clear safeguarding discSosure procedures in place, with stsff and volunteers regularly briefed. The Safeguarding Lead is Sam Harding and Safeguarding Deputy is Daniel Thompson. The trustees have considered the '5tatement of issues, for the wider sertor which was induded in a Charity Commission oversight of how safeguarding and protecting people from harm are managed within their Charity. Trustees are briefed on safeguarding procedu$ and a nominated Trustee oversees the investigations into any incident along with the Project Manager Sam Harding. The Safeguarding Trustee for the reporting peric1 was Elspeth Barron. Alongside the robust policies and procedures in pla, the Trustees commissioned an independent extemal safeguarding review of the charity to be carried OLrt by Elaine Davidson at HRSG servis. This review commenced in mid JUEY 2024 and is expetted to be completed by January 2025. A fvll retKJrt will be published of the findings of the review and will feature in the next report of the Trustees. This review has induded inteNiews wtth the project manager, Safeguarding Trustee, staff members, volunteers and young people, as well as attendan to sessions and a review of all policy and produre and how this is communicated. Data Protection The Trustees commissioned an independent extemal Dats Protection review and consultstion by Carl Wills at Forti5 Technologies to ensure best practi is being implemented within the Charity's opetiOn. As a resul¢ the charDty made significant changes to data protection policy and prOdUre ensure security of the data stored. These changes have ensured that the charity is operating in line with govemment legislation on dats protection. Risk management The Twstees have a duty to identtfy and review the major rlsks to which the Charity Is exposed and to ensure appropriats systems have been estsblished to minimise those risks and to provide reasonable assurance against fraud or error. The Trustees have implemented procedures to identify, monitor, and regularfy review potential challenges, including those related to compliance with heath and safety requirements. The Trustees also condLDtt an annual VIeW of the charty's processes and prtxedures, induding safeguarding measures. The Charty became a member of Trust Advice in order to ensure all policies were relevant and up to date. This membcrship is renewed annually. The Drop-In does not offer counselling semces but has identified appropriate agenae5 that can provide suth support. The Charty continues to subscribe to be a member of Relational Hub for training and consultancy purposes and to help keep a high quality of youth work. REFERENCE AND ADMINisfRATIVE DEfAILS Registered Charity number 1154818 Principal address 104 The Hornet West Sus P019 7JR Trustees Revd N Dunn E Barron L Groot R Davis D Slatter (resigned 5.10.23) S Trundle (resigned 22.2.24) e3
CHYC ER4Jf( CEfffiiE DROP.IN 51EPQRTOF THE TRvsfEES FOR THE ¥EAR ENDEO 31 JiiLY 2024 RFEREVCE AND ADP4INisfRATIVE DEfAJLS Endependert Examiner Lavis .Sro¥iinlee ILhjch2rl Limited Lharter8J countants AppLo¥Jrdm Barns Birdhdm P.OuO Chi(r..¥te¥ Lvegt gJskx )2Q IEO hpproved by ortjer of the fvrd of trusteL5e.n ............ - ants s¢Ened cn L)eh&lT bi,. roDI- TrLt5tÈE
INDEPENDENT EXAMINER'S REpoKf TO THE TRUSTEES OF CHICHEsfER CITY CEIffliE DROP-IN Independent examinerfs report to the trustees of Chichester City Centre Drop-In I report to the charity trustees on my examinats.on of the accounts of Chiche*r fjty Centre Drop-In (the Trust) for the year ended 31 July 2024. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the pparation of the accounts in accordance with the requirements of the Charities Act 2011 (e Art). I report in respett of my examination of the Tnjsvs accounts thrried out under Section 145 of the Act and in c3rying out my examination I have followed all applicatrAe Dirertions given by the Charity Commission under Section 145(5)(i)) of the Art. Independent examiner's statement I have completed my examination. I confimi that no material matters have come to my attention in connecb'on with the examination giving me ouse to believe that in any material respect: accounting records were not kept in resrect of the Trust as required by Section 130 of the Act; or the accounts do not accord with those records" or the accounts do not comply with the applicable requirements conmIng the form and content of accounts set out in the Charities (Accounts and ReForts) Regulations 2008 other than any requirement that the accounts give true and fair view which is not a matter considered as part of an independent examination. I have no cOnrnS and have come across no ckner matters in connectron with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Sarah Alexander FCCA FCA Lewis Brownlee (Chichester) rnited Chartered Accountsnts Appledrdm Barns Birdham Road Chichester West Sussex P020 7EQ 17 March 2025 Date: Page 5
CHICHEsfER crry CEfffRE DROP-IN STATEMENT OF FINANCIAL ACVITIEs FOR THE YEAR ENDED 31 JULY 2024 2024 Totsl funds 2023 Totsl funds ljnrestricted Restricted fund fund Notes INCOME AND ENDOWMEMtS FROM Donations and legacies 77,506 77,506 67,562 Investment income 865 865 385 Totsl EXPENDITURE ON Raising funds 12,301 12,301 9,387 Charitable arttvities Drop-In operating costs 686 Totsl NET INCOMEI{EXPENDTfuRE) (6,616) (6,616) (1,351) RECONCIUATION OF FUNDS Total funds brought forward 52,143 1,445 53,588 54,939 TOTAL FUNDS CARRIED FORWARD The notes fomi part of the* financtal statements Page 6
CHICHESfER ciry C%[RE DRCP.IPI BALANCE SklEEr 31 :ULY 202" Unrestsicted fund Rekncted fiJnd Notes Funds FLXED AsgEYs Tngib!e a&ets CURRENT Asrrs Ct&.rDrs: èrnuunts raltsng rkE within one year at ban io 751 47,333 51 1,445 48,Q84 1,445 CREDITORS .&rnounts fdlling ihithln one year (3,805) (3A05) Ntr CiiRFiENT ASSErs 44,279 1:44S 45,724 50,G64 TOTAL Assrrs LESS CURPENf LL4BILTllES 45,527 Nyf ASSErs 45,527 1,445 46,972 53,SS8 Unr£itted funds: neral fLind ReQrlci'td fundc: 11 Churcles Tn6t 45..)r2? ,143 1,445 1,445 TOTAL FUIIDS 46,97 The fin3ndal zt&mertS i¥Ere gprrfoved by tne Board of fDJes 3uttic¢ivd for issue hn L Greot - Tr ncté5 fc*r, lT or tr)r". Iinanial 1ents
CHICHESTER cTrY CEKfRE DROP-IN NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 JULY 2024 ACCOUNTING POUCIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefft enbty under FRS 102, havo been ppared in accordan wtth the Charities SORP (FRS 102) 'Accounting and Reporting by Charf(ie5". Statement of Recommended Pracbce applicable to charities weparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019)., Financial Reporting Stsndard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the arities Att 2011. The financial ststements have been prepa under the historical cost convention. Income Ail income is recognised in the Statement of nan031 ALtvities when entitlement has passed to the Charity, it is probable that the economic beneffts asswated with the transactton will flow to the Charity and the amount can be reliably measured. The following speofic poliaes are applied to particular categories of income: Income from donats'ons and grants is recc4Jnised when there is ev¥Jentt of entstlement to the funds, reIpt is probable, and its amount can be measured reliably. Income received in oroJmstsnS Whe a claim for repaent of tax has been or will be made to HM Revenue and Customs is grossed up for the tsx recoverable. Any amount of tsx redaimed or reclaimable but not yet receNed is accrued and shown as a debtor. Income from the sale of refhments to the faa'lity's user5 is recc#JniSed when retrived. Donated facilities and Servi a recthjnised in the accounts when received if the value can be reliably measured. No amounts are included for the time contributed by volunteers and no arnounts a included for the value of the rent free use of the Chichester Cathedral Bell Tower basement provided by the Chapter of the Cathedral. Expenditure Expenditure is recognised on an accrnal basis as a liabilty is incurred. Expenditure on raising fijnds indudes the costs of all fiJndrnisirKJ actsvityes. Expenditure on charitsble activities indLbJes all $ts incurred by the Charity in undertaking acbvities that further its diartsble aims for the benefft of its beneficiaries, induding those sUprt costs and costs relating to the govemance of the Charty apportioned to chari13ble activtties. Other expenditure indudes all expenditu that is neither related to raising fund5 for the charity nor part of Its expenditure on charitsble activities. I costs are allocated to expendtture categories reffletting the use of the resour. Direct costs attributable to a single activity are allocated to that activity. Shared costs are apport]"oned between the activities they contribu to on a reasonable, justifiable and consistent basis. Tangible fixed assets Tangible assets costing £200 or more are capitalised at cost They are subsequendy stated at cost less accumulatsd depreciation and impaiment losses. Assets costing less than £200 are written off in the year of purchase. Taxation The charity is exempt from tsx on its charitable activities. Fund accounting Unrestricted funds can be used in accordan with the charitable objectives at the dISbOn of the trustees. Restrtcted funds can only be used for particular re51ritted purposes within the objets of the charity. Rethctions arise when specified by the donor or when fijnds are rdised for particular restriL-ted purposes. Page 8 continued...
CHICHEsfER crry CENTRE DROP-IN NOTES TO THE FINANCIAL sfATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024 ACCOUNTING POLICIES - continued Fund accounting Further explanation of the nature and purF(sse of each fund is induded in the notes to the financial statements. Pension costs and other post-retirement benefits The charity operdtes a defined contribution pension scheme. ContrFbution5 payable to the charity's pension scheme are charged to the Statement of Finanoal Activtties in the period to which they relate. DONATIONS AND LEGACIES 2024 2023 Donations Church and Trust Grants received Other donations Gift aid fUnd 655 54,906 21,900 45 763 59,236 7,493 70 Grants reived, included in the al)ove, a as follows: 2024 2023 Grants-churches Grants-TnJsts Other grants 4,550 45,106 1,83Q 50,550 INVEsfMEiif INCOME 2024 2023 Deposf( account interest 865 385 RAISING FUNDS Ralslng donations and legacies 2024 2023 Volunteer costs (inc training) Paje 9 continued...
CHICHEsfER CThY CEMfRE DROP-IN NOTES TO THE FINANCIAL StATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024 CHARrrABLE ACtivtTIES COSTS Support Direct costs (see Costs note 6) Totals Drop-In operating costs SUPPORT cosrs Governance costs DroIn operating costs TRusfEES' REMUNERATION AND BENEFITS There We no trustees, remunerdtion or other beneffts for the year ended 31 July 2024 nor for the year ended 31 July 2023. Trustees, expenses There were no trustees. expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023. srAFF COSTS 2024 2023 Wages and salaries Other pension costs 43,631 36,155 605 The average monthly number of employees during the year was as follows: 2024 2023 Project Manger Youth Worker No employees reiVed emoluments in excess of £60,000. Page 10 continued.-.
cHICHEER crry CENTrE DROP-IN NOTES TO THE FINANCIAL STATEMEwfs - continued FOR THE YEAR ENDED 31 JULY 2024 TANGIBLE FIXED ASSErs Fixtures and fittings Plant and machinery Totals cosr At l August 2023 and 31 July 2024 DEPRECtATION At l August 2023 Charge for year 14,737 1,462 16,199 At 31 July 2024 NET BOOK VALUE At 31 July 2024 At 31 July 2023 io. DEBTORS: AMouNfs FALUNG DUE wmiIN ONE YEAR 2024 2023 Grft aid rendS PpaYments 390 361 345 266 751 611 ii. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Taxats'on and social security Other ¢yeditors 1,374 1,291 138 12. LEASING AGREEMENTS The Chichester Cty Centre did nct hold any leasing agreements, though it does hold an ongoing hire agreement with Revelation Church for the use of frdolities at 104 The Hcfflet. This hi agreement is reviewed on an annual basis and agreed by the proj'ect manager of The Chichester Cty Centre DrO1n and Operations Manager at Revelats'on Church. Revelation Church charged The Chichester City Centre Drop-ln £1,000 per month for the use of the Green Room at 104 and occasional use of the Main Hall. Page 11 conb"nued...
CHICHEsfER crry CErirRE DROP-IN NOTES TO THE FINANCIAL sfATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024 13. MOVEMENT IN FUNDS Net movement in funds At 3117124 At 118123 Unrestricted funds General fund 52,143 (6,616) 45,527 Restricted funds Atl Churches Trust IA45 IN45 TOTAL FUNDS Net movement in funds, induded in the above a as follows: Incoming resources Resources expended Movement in funds Unrestricted funds Gener31 fund 78.371 (84,987) (6,616) TOTAL FUNDS Comparatives for movement in funds Net movement in funds At 3117123 At 118122 Unrestncted funds General fund 53,494 (1,351) 52,143 Restricted funds All Churches Trust 1,445 1,445 TOTAL FUNDS Comparative net movement in funds, induded in the atK)ve a as follows: Incoming resources Resources expended Movement in funds Unrestiicted funds General fund 67,947 (69,298) (1,351) TOTAL FLINDS 69 298) Page 12 continued.,.
cHICHEER cfTY CEiffRE DROP-IN NOTES TO THE FINANCIAL STATEMENTS - continued FOR ThE YEAR ENDED 31 JULY 2024 13. MOVEMENT IN FUNDS- continued A current year 12 months and prtcf year 12 months combined position is as follows: Net movement in funds At 3117124 At 118122 Unrestricted funds General ftjnd 53,494 (7,967) 45,527 Restricted funds All Churches Trust 1,445 1,445 TOTAL FUNDS A current year 12 months and prior year 12 mrMths combined net movement in funds, induded in the above a as follows.. Incomin9 Resour Movement resources expended in funds Unrestricted funds General fund 146,318 (154,285) (7,967) TOTAL FUNDS (154 285) All Churches Trust During the year to 31 July 2020 Allchurches Trust awarded a £3,000 grant to assist with the funding of the charty's fe Group projert. The Covld-19 pandemic delayed the start of the project and funds were put on hold. 14. RELATED PARTY DISCLOSURES Dan Slatter, o former trustee, is a leader of Revelalion Family Church. During the year the Charty paid that church £nil (2023 £15,036) as a contribution towards the employment costs of Sam Harding and 8ekah Robinson. The Chartty a150 paid the Churth £11,660 for the temp)rary use of 104 the Hornet for use as a temporary Covid-19 secure Dro*in Spa (2023 £6,320). For administrative Convenien the Charity purchases refre5hrnent stcck through Revelation Family Church and when requested by the Charity 0150 orders other gofyjs and services on behalf of the Charity. The Church recharges these to the Charity at cost During the year a totsl of £265 was recharged to the Charity {2023 £2,023). Pdge 13
CHICHEsfER CTfY CEHfRE DROP-IN DEfAILED sfATEMENT OF FINANCIAL ACllVThIES FOR ThE YEAR ENDED 31 JULY 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Donations Church and Trust Grants retrived Other donations Gift aid refund 655 54,906 21,900 45 763 59,236 7,493 70 77,506 67,562 Investment income Deposit account interest 865 385 Totsl incoming resources 78,371 67,947 EXPENDftURE Raising donations and legacies Volunteer costs (inc training) 12,301 9,387 Charitable actlvlties Wages Pensions Rates and water Insuran Light and heat Postage and stationery Advertising Sundries Refreshments Intemet DBS checks Rent bank charges Life Group Activities (inc assemblies) B¢)otheeping Professional Setvices Repair and maintenan Relational hub Young Leaders Plant and machinery 43,631 1,181 36 1,347 36,155 605 58 1,270 125 116 530 56 1,327 1,661 368 6,320 66 2,158 1,159 638 853 714 2,448 1,003 76 710 1,143 201 11,660 60 3,320 495 625 1,289 735 1,500 194 71,546 58,711 Support costs Governance costs Independent Examination fees Total resources expended Net expenditure This page does not form part of the statutory financial statements Page 14