OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Southern Brooks Community Partnerships

2025-03-31-accounts

Charity no. 1157061

Southern Brooks Community Partnerships Report and Audited Financial Statements 31 March 2025

Southern Brooks Community Partnerships

Report of the trustees

For the year ended 31 March 2025

The Trustees submit their annual report and the financial statements of Southern Brooks Community Partnerships for the year ended 31 March 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, 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 (effective from January 2019).

Our purpose

The purpose of the charity is to promote the benefits of the inhabitants of South Gloucestershire and surrounding area (henceforth referred to as the “Area of Benefit”) without distinction of role, age, race, gender, sexual orientation, ability or of political, religious or other opinion, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the aforementioned inhabitants.

The organisation shall be non-party in politics and non-sectarian in religion.

Our objectives are to support people to lead their best lives in South Gloucestershire through community connection and helping people to help themselves. We have a focus on those who may be excluded or suffer the largest inequalities in terms of wellbeing and health. In setting our objectives and planning our activities, our Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit. Our key objectives for the year remain as previously: ▪ To deliver high quality community development and wellbeing and health support to individuals and communities, helping people achieve what matters to them;

How we work

At the heart of what we do is listening to people and understanding what matters to them. From there we help them identify resources (people and places) that already exist within the community and build connections. Where we identify gaps in provision we work with partners across the community, wellbeing, health and social care spheres to look to meet those needs, with residents at the heart of designing their own solutions.

The Charity’s activities

Our activities centre around 3 key areas: sustainable communities, wellbeing and health, and strategic work to influence the wellbeing and health system.

1

Southern Brooks Community Partnerships

Report of the trustees

For the year ended 31 March 2025

We integrate our offer in order to provide the best possible service so that:

The Trustees have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning the charity’s future activities. In particular, the Trustees have considered how planned activities will contribute to the aims and objectives they have set.

Achievements and performance in 2024-25 Key activities

To deliver high quality community development and wellbeing and health services that support individuals and communities, helping people achieve what matters to them

Connecting and strengthening partnerships and alliances to enable the VCSE sector to thrive and working strategically to influence the wellbeing and health system

A key role for us is using our insight and intelligence for working with community and partners and across South Gloucestershire and our local health system Bristol, North Somerset, South Gloucestershire (BNSSG) to support everyone to have the best chance and live their best selves no matter their circumstances.

In South Gloucestershire we are members of Health and Wellbeing Board, Locality Partnership Board and Locality Delivery Board and able to use our voice for both VCSE partners and supporting a fair and inclusive South Gloucestershire.

2

Southern Brooks Community Partnerships

Report of the trustees

For the year ended 31 March 2025

Our system work includes developing and supporting the VCSE Alliance that launched in January 2024 supporting VCSE organisations to influence the health system for fairer healthier communities, provide simple routes for the health service to interact with the VCSE sector and support sector leadership.

The Alliance has been hugely successful with its distributed leadership model supporting Ambassador roles across the system (Southern Brooks undertaking 3 Ambassadors roles to provide insight and influence on behalf of the sector).

South Gloucestershire has typically had fewer VCSE organisations that are less networked. To address this we have set up and managed the Bridging the Gap network to support VCSE organisations connecting to each other and to the wellbeing and health sector and are moving to a distributed leadership model to sustain this vital network. There are some 200 members on the mailing list and quarterly in person meetings with 30+ attendees.

We also have made significant input to the Dementia strategy and to supporting community cohesion through the South Gloucestershire community cohesion action group that we have supported. We have worked with SARI: Stand Against Racism and Inequality, Diversity Trust, Avon Fire and Rescue, and Avon Somerset Police and South Gloucestershire Council, working collaboratively with crisis communications in response to far right violence in August 2024 and then on how we can tackle racism, discrimination and community safety and work with communities on connection and inclusion.

Delivering financial sustainability and operational excellence with a reputation for integrity and partnership working

Like many charities, this was not an easy year with National Insurance increases announced, cost of living increases and a number of our funding grants and contracts coming to end with late notice from statutory organisations, or multi-year funding with no uplifts. These factors have added to an already challenging funding environment. Due to prudent financial management and budgeting we were able to continue paying Real Living Wage where it applies, and uplift salaries by 3% in April 2025.

Plans for the future - 2025-26 and beyond

By the end of 2025 we will launch our new strategy with a focus on how we can be sector leading in Asset Based Community Development and Wellbeing and Health across South Gloucestershire, improve how we tell our story and measure our impact and have a focus on strategic partnerships to ensure collectively we are making sure that everyone in South Gloucestershire has the opportunity to live their best life.

As part of this, we will explore new opportunities to increase unrestricted funding, allowing us to sustain and enhance the support we provide for residents of South Gloucestershire while continuing to invest in our people.

Financial review

The statement of financial activities shows that total income decreased this year by £432,698 to £1,001,778, from £1,434,476 in 2023-24. Total expenditure also decreased, by £116,425 from £1,291,583 in 2023-24 to £1,175,158 this year.

The previous year had seen significant income paid to us in advance. In 2024-25 we recorded a net fall of £194,592 in restricted funds as we started to spend these advanced funds. Restricted funds were £357,955 at 31 March 2025 (£552,547 at 31 March 2024). More detail is given in the Movement in Funds note (note 14) to the financial statements.

3

Southern Brooks Community Partnerships

Report of the trustees

For the year ended 31 March 2025

Total unrestricted funds grew by £21,212 in the year to £244,381. Of these funds, £21,491 is designated by the Trustees, with a new designation in the year relating to the sustainability of our Health and Wellbeing Manager post. More details are given in note 14 to the financial statements.

Reserves policy

The Trustees and the Finance and Risk Overview Committee continue to assess Southern Brooks' approach to risk and to assess our need for reserves. Reserves at 31 March 2025 have been assessed by reference to our Reserves Policy, using consistent bases of calculation. The policy is reviewed as part of the annual budgeting cycle and the 3-year rolling strategy review, and immediately in the event of a material change in Southern Brooks’ activities, size or risk profile.

Our policy is to hold reserves for short term in-year financial risks, such as interim cover for key personnel, managing project changes and delays in confirmation of project extensions or start dates. Reserves for longer term risks are needed to mitigate the financial impact of changes and risks foreseen in the 3-year strategic plan and risk register and to allow Southern Brooks to address the challenges whilst minimising the impact of any required changes on our clients. These are quantified at 3 months’ core team and resource costs plus other identified financial risks.

The level of reserves required on these bases was calculated at £193,460 as at 31 March 2025. We had £222,890 general free funds at that date. Our policy is therefore 115% funded. This provides us with a margin of safety as we both enter the new tax regime announced in the November 2024 Budget with its impact on staff costs and launch our new strategy.

Principal risks and uncertainties

Southern Brooks has a Risk Register which is reviewed regularly by the Senior Leadership Team and the Board. The register considers all major risks the charity may be exposed to in terms of likelihood and impact on the charity if they happen. This review includes the operational, strategic, reputational and financial impact combined with a likelihood score.

The key risks identified:

Measures taken to mitigate risks include:

Employee recruitment, retention and wellbeing

All staff meetings moved to bi-monthly in person and include a wellbeing element. We have updated our performance management system to twice a year with a feedback element to ensure that everyone is clear on what is expected of them and is having supported conversations about their performance and development. In April 25 we moved almost all employees to permanent contracts to improve retention, we made a 3% pay increase to recognise cost of living impacts and ensure that our wages remain competitive. Employee wellbeing and retention remain key focus areas for senior management and Trustees.

4

Southern Brooks Community Partnerships

Report of the trustees

For the year ended 31 March 2025

Insufficient funding

(not renewed, in year cuts, unexpected cost rises, impact on cash flow management)

We have strong financial controls in place to ensure that our cash flow is well managed and a comprehensive reserves policy that calculates and quantifies risk to ensure there are sufficient reserves to manage risk. In calculating reserves Trustees have balanced the need to hold funds for worst case scenario against the need to use the organisations resources both to deliver public benefit and support sustainability and growth of the charity. As such our reserves calculations are dynamic and can be updated as we gain surety over funding contracts.

Trustees recognise that our funders and commissioners experience a high degree of uncertainty due to pressures on public funding and therefore we will be exploring how to increase our unrestricted funding to provide more security to our ongoing operations and delivering our mission.

Trustees meet quarterly for a detailed look at finances in the Finance and Risk Oversight Committee (FROC) and then report to the board quarterly on financial performance. We have regular discussions with our funders and commissioners, and particularly when nearing the end of contracts to make sure that any transition is well managed.

Data protection and cyber security risks

A key focus this year has been on improving our cyber security and data protection risk including significant investment to upgrade our IT security. We annually undertake the NHS Data Security Protection Toolkit that supports assurance of our data and cyber security arrangements and, given the sensitive data that we hold and increasing risk of cyber-attacks, we recognise the need to remain vigilant around data and cyber security.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Structure, governance and management

The governance regulations for the charity are contained within the Foundation Constitution, a document which was updated in 2019.

The charity is a CIO (Charitable Incorporated Organisation) with up to 12 Trustees appointed for a term of 3 years by a resolution passed at a properly convened meeting of the charity trustees. Trustees meet a minimum of quarterly and require 3 people to be quorate. The meetings are formally minuted and a register of attendance is kept.

The maximum continuous period a Trustee can serve is nine years. The Chair, Vice Chair and Treasurer are appointed for a term of three years and are reappointed as required once each term ends. Any Trustee currently serving more than nine years will not be eligible for re-election at the end of their term.

5

Southern Brooks Community Partnerships

Report of the trustees

For the year ended 31 March 2025

Our Chair Jules Moore stepped down on 31 May 2024 following a relocation to another part of the country and was succeeded by Harry Partington. We thank Jules for her considerable contribution to Southern Brooks over almost 7 years and for Harry for stepping up to the Chair role from his previous role as Interim Treasurer during 2023-24, and as a Trustee since 2019. He is supported by a Vice Chair, with Paul Timmins stepping up to this role in June 2024. Paul has also been a Trustee since 2019 and Chair of our People Committee.

Thanks also to Karen Rochester who resigned from the Board 3 September 2024. We were delighted to welcome four new Trustees who joined in September 2024 following an open recruitment and interview process. They each bring highly relevant skills and experience to the role of Trustee at Southern Brooks:

The Board has the following sub committees:

The Development Oversight Committee

Meets: Four times a year as per the Terms of Reference, more often if specific issues require it.

People Committee

Meets: As often as required.

Finance and Risk Oversight Committee

Meets: Four times per year, more often if specific issues require it.

In selecting individuals for appointment as charity Trustees, the charity Trustees have regard to the skills, knowledge and experience needed for the effective administration of the charity.

The CEO is responsible for strategic and operational management and has the authorisation of the Board of Trustees. Alison Findlay was CEO from January 2021 and was succeeded by Suzanne Wilson from June 2024. We thank Alison for her considerable contribution to Southern Brooks as CEO and before that, Deputy CEO.

Related parties and relationships with other organisations

Southern Brooks is committed to working in partnership where appropriate to achieve targets and improve performance. Southern Brooks has a number of formal contractual relationships with other organisations including Sirona Care and Health, Developing Health and Independence, Primary Care Networks in South Gloucestershire, CVS South Gloucestershire for sector transformation, the Integrated Care Board, Locality Partnership South Gloucestershire, South Gloucestershire Council, YTL/Brabazon and the VCSE alliance.

Fundraising

In 2024-25 Southern Brooks carried out all fundraising activities in house, by the CEO, Head of Health and Wellbeing and members of the Community Development Team.

6

Southern Brooks Community Partnerships

Report of the trustees

For the year ended 31 March 2025

Fundraising activity has centred on applying for grants and negotiating funding agreements, and tasks have focussed on further developing relationships with existing funders, for example with South Gloucestershire Council and with the Bristol, North Somerset and South Gloucestershire Clinical Commissioning Group/Integrated Care Board. We have received no complaints about our fundraising activity and we do not engage in asking members of the public or existing/former service users for donations.

Statement of responsibilities of the Trustees

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements 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 charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The Trustees 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.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity have no liability to contribute to the assets of the charity in the event of winding up. The Trustees are members of the charity but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity.

Auditors

Godfrey Wilson Limited were re-appointed as auditors to the charity during the year and have expressed their willingness to continue in that capacity.

Harry Partington

Approved by the trustees on 17 September 2025 and signed on their behalf by Harry Partington - Chair of Trustees

7

Independent auditors' report

To the trustees of

Southern Brooks Community Partnerships

Opinion

We have audited the financial statements of Southern Brooks Community Partnerships (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 the provisions available for small entities, in the circumstances set out in note 6 to the financial statements, 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 appropriate to 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 to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

8

Independent auditors' report

To the trustees of

Southern Brooks Community Partnerships

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with 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 misstatement, 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 conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

9

Independent auditors' report

To the trustees of

Southern Brooks Community Partnerships

(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

(2) We reviewed the charity’s policies and procedures in relation to:

(3) We inspected the minutes of trustee meetings.

(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.

(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

10

Independent auditors' report

To the trustees of

Southern Brooks Community Partnerships

Use of our report

This report is made solely to the charityʼs 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 state to the charityʼs trustees those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charityʼs trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Godfrey Wilson Limited

Date: 22 September 2025

GODFREY WILSON LIMITED

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

Godfrey Wilson Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

11

Southern Brooks Community Partnerships

Statement of financial activities

For the year ended 31 March 2025

Restricted
Note
£
Income from:
Donations and legacies
1,003
Charitable activities:
3
609,321
Sector support
30,000
Other charitable income
-
Investments
-
Total income
640,324
Expenditure on:
Raising funds
-
Charitable activities:
791,508
Sector support
42,907
Other charitable activities
-
Total expenditure
5
834,415
Net income / (expenditure)
(194,091)
Transfers between funds
(501)
Net movement in funds
6
(194,592)
Reconciliation of funds:
Total funds brought forward
552,547
Total funds carried forward
357,955
Health wellbeing, and sustainable
communities
Health wellbeing, and sustainable
communities		 Unrestricted
£
2,620
323,725
9,000
1,345
24,764
361,454
76
340,663
4
-
340,743
20,711
501
21,212
223,169
244,381		 2025
Total
£
3,623
933,046
39,000
1,345
24,764
1,001,778
76
1,132,171
42,911
-
1,175,158
(173,380)
-
(173,380)
775,716
602,336		 2024
Total
£
3,401
1,358,909
30,000
22,106
20,060
1,434,476
10,686
1,196,013
63,018
21,866
1,291,583
142,893
-
142,893
632,823
775,716

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the accounts.

12

Southern Brooks Community Partnerships

Balance sheet

As at 31 March 2025

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Short term deposits
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
11
Net current assets
Total assets less current liabilities
Defined benefit pension scheme liability
12
Net assets
13
Funds
14
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
68,058
200,000
435,017
703,075
(53,065)		 2025
£
-
650,010
650,010
(47,674)
602,336
357,955
21,491
222,890
602,336		 2024
£
-
57,069
200,000
631,399
888,468
(58,470)
829,998
829,998
(54,282)
775,716
552,547
27,452
195,717
775,716

Approved by the trustees on 17 September 2025 and signed on their behalf by

Andy Langdon

Andy Langdon - Treasurer

13

Southern Brooks Community Partnerships

Statement of cash flows

For the year ended 31 March 2025

Note
Cash used in operating activities:
Net cash (used in) / provided by operating activities
15
Cash flows from investing activities:
Dividends, interest and rents from investments
Net cash provided by investing activities
(Decrease) / increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
This is analysed as:
Cash at bank and in hand
Short term deposits		 2025
£
(221,146)
24,764
24,764
(196,382)
831,399
635,017
435,017
200,000
635,017		 2024
£
197,853
20,060
20,060
217,913
613,486
831,399
631,399
200,000
831,399

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

14

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies a) General information and basis of preparation

Southern Brooks Community Partnership is a charitable incorporated organisation (CIO) registered in England and Wales. The registered office address is Coniston Community Centre, Coniston Road, Patchway, Bristol, BS34 5LP.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Southern Brooks Community Partnerships meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to future plans, perceived risks and the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of provision of training and other contracted services is deferred until criteria for income recognition are met.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

15

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies (continued)

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Grants payable

Grants payable are recognised as expenditure on the earlier of a) when the charity has a present obligation to transfer resources; and b) when the charity ceases to control the resource (e.g. via transferring funds to the grant recipient).

i) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the following basis, based on the proportion of direct costs:

2025 2024
Raising funds 0.0% 0.8%
Charitable activities
Health, wellbeing and 96.3% 92.6%
sustainable communities
Sector support 3.7% 4.9%
Other charitable activities 0.0% 1.7%

j) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Fixtures and fittings

20% reducing balance

16

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies (continued)

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l) Current asset investments

Current asset investments consist of cash held on deposit in interest bearing accounts with a maturity of between three to twelve months from the date of acquisition or opening of the deposit or similar account. Such investments are measured at their fair value.

m) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

n) Creditors

Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

o) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

p) Redundancy and termination costs

Where an employee receives a termination benefit the full cost is recognised at the date the employee is notified.

q) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than those already recognised in the SOFA.

The charity used to participate in a defined benefit pension scheme for its employees. This is a multi-employer pension scheme and is currently in deficit. A provision has been made for the charity's share of the deficit, based on the net present value of future contributions payable under the agreed deficit funding arrangement (see note 12). The charity has no liability under the scheme other than for the payment of those contributions.

r) Accounting estimates and key judgements

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

17

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies (continued) r) Accounting estimates and key judgements (continued)

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.

Depreciation

As described in note 1j to the financial statements, depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.

Defined benefit pension scheme

As described in note 1q to the financial statements, a provision is held at on the statement of financial position representing the expected future value of payments towards a defined benefit pension plan in deficit. The discount rate used is that of good quality corporate bonds, which is deemed to introduce an element of estimation.

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities:
Sector support
Other charitable income
Investments
Total income
Expenditure on:
Raising funds
Charitable activities:
Sector support
Other charitable activities
Total expenditure
Net income and net movement in funds
Health wellbeing, and sustainable
Health wellbeing, and sustainable		 Restricted
£
-
822,227
-
-
-
822,227
-
688,860
31,570
-
720,430
101,797		 £
3,401
536,682
30,000
22,106
20,060
612,249
10,686
507,153
31,448
21,866
571,153
41,096
Unrestricted		 2024
Total
£
3,401
1,358,909
30,000
22,106
20,060
1,434,476
10,686
1,196,013
63,018
21,866
1,291,583
142,893

18

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

3. Income from charitable activities

Health, wellbeing and sustainable communities
Grants and projects
Sector support
Grants and projects
Other charitable income
Grants and projects
Total charitable activities
Prior period comparative
Health, wellbeing and sustainable communities
Grants and projects
Social prescribing
Sector support
Grants and projects
Other charitable income
Grants and projects
Room hire
Total charitable activities		 Restricted
£
609,321
30,000
-
639,321
Restricted
£
822,227
-
822,227
-
-
-
-
822,227		 £
323,725
9,000
1,345
334,070
£
58,548
478,134
536,682
30,000
16,502
5,604
22,106
588,788
Unrestricted
Unrestricted		 2025
Total
£
933,046
39,000
1,345
973,391
2024
Total
£
880,775
478,134
1,358,909
30,000
16,502
5,604
22,106
1,411,015

4. Government grants

The charity receives government grants, defined as funding from South Gloucestershire Council, West of England Combined Authority (WECA) and the National Health Service to fund charitable activities. The total value of such grants in the period ending 31 March 2025 was £414,229 (2024: The charity receives government grants defined as funding from South Gloucestershire Council, Sport England and the National Lottery. The total received was £296,388). There are no unfulfilled conditions or contingencies attaching to these grants in 2024/25.

19

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

5. Total expenditure
Total expenditure
Staff costs (note 7)
Office and administration costs
Project costs
Partner payments and grants payable
Bank charges and pension deficit costs
Sub-total
Allocation of support and governance costs
Total expenditure
Total governance costs were £8,520.		 Raising
funds
£
£
-
839,436
76
37,225
-
47,708
-
27,000
-
-
76
951,369
-
180,802
76
1,132,171
Health,
wellbeing and
sustainable
communities		 Sector
support
£
35,362
213
389
-
-
35,964
6,947
42,911		 £
108,904
76,257
-
-
2,588
187,749
(187,749)
-
Support and
governance
costs		 2025 Total
£
983,702
113,771
48,097
27,000
2,588
1,175,158
-
1,175,158

20

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

5.
Total expenditure (continued)
Prior period comparative
Staff costs (note 7)
Office and administration costs
Project costs
Partner payments and grants payable
Bank charges and pension deficit costs
Depreciation
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising
funds
£
£
9,109
899,793
230
27,201
-
23,774
-
89,304
-
-
-
-
9,339
1,040,072
1,347
155,941
10,686
1,196,013
Health,
wellbeing and
sustainable
communities		 Sector
support
£
32,568
181
-
22,017
-
-
54,766
8,252
63,018		 Other
charitable
activities
£
4,083
14,920
-
-
-
-
19,003
2,863
21,866		 £
94,095
71,485
-
-
2,506
317
168,403
(168,403)
-
Support and
governance
costs		 2024 Total
£
1,039,648
114,017
23,774
111,321
2,506
317
1,291,583
-
1,291,583

Total governance costs were £7,900.

Included within partner payments and grants payable are grants payable of £4,021. These relate to 2 institutions. There were no amounts outstanding relating to these grants at 31 March 2024.

21

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

6. Net movement in funds

This is stated after charging:

Depreciation
Operating lease rentals
Trustees' remuneration
Trustees' reimbursed expenses
Auditors' remuneration (excluding VAT):
Statutory audit		 2025
£
-
7,823
Nil
Nil
7,100		 2024
£
317
7,917
Nil
Nil
6,725

7. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs
Redundancy and termination costs		 2025
£
889,842
66,602
27,258
-
983,702		 2024
£
929,392
66,760
28,969
14,527
1,039,648

No employee earned more than £60,000 during the current or prior year.

There were no redundancy costs in the current year (2024: redundancy and termination costs of £14,527 were agreed during the prior year and £8,728 was outstanding at year end).

The key management personnel of the charitable company comprise the Trustees, Chief Executive Officer, Head of Finance and Head of Health and Wellbeing. The total employee benefits of the key management personnel were £115,023 (2024: Trustees, Chief Executive Officer, HR Manager, Head of Finance, Head of Health and Wellbeing, and Business Development Manager, £130,454).

Average headcount
Average FTE		 2025
No.
43
31		 2024
No.
48
35

8. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

22

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

9. Tangible fixed assets

Cost
At 1 April 2024 and 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
10. Debtors
Trade debtors
Prepayments and accrued income
Other debtors
11. Creditors : amounts falling due within 1 year
Trade creditors
Other taxation and social security
Other creditors
Accruals		 2025
£
45,796
22,212
50
68,058
2025
£
14,401
20,911
-
17,753
53,065		 Fixtures
and
fittings
£
21,261
21,261
-
21,261
-
-
2024
£
46,803
10,216
50
57,069
2024
£
16,990
21,106
1,190
19,184
58,470

23

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

12. Pension commitments

Southern Brooks Community Partnership used to operate a defined benefit pension scheme. The pension scheme deficit crystalised on 31 March 2014 and the liability was transferred to Southern Brooks Community Partnerships. The charity agreed a repayment plan over 17 years.

Where the scheme is in deficit and where the charity has agreed to a deficit funding arrangement the charity recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.

Present value of provision

Present value of provision
Reconciliation of opening and closing provisions
Provision at the start of the year
Unwinding of the discount factor (interest expense)
Deficit contributions paid
Remeasurements - impact of any change in assumptions
Income and expenditure impact
Interest expense
Remeasurements - impact of any change in assumptions
Assumptions
Rate of discount		 2025
£
47,674
2025
£
54,282
3,121
(8,800)
(929)
47,674
2025
£
3,121
(929)
2,192
2025
%
6.10		 2024
£
54,282
2024
£
60,621
3,449
(8,800)
(988)
54,282
2024
£
3,449
(988)
2,461
2024
%
5.75

The discount rates shown above are the equivalent single discount rates which, when used to discount future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.

24

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

13. Analysis of net assets between funds

Current assets
Current liabilities
Provisions
Net assets at 31 March 2025
Prior year comparative
Current assets
Current liabilities
Provisions
Net assets at 31 March 2024		 £
357,955
-
-
357,955
£
552,547
-
-
552,547
Restricted
funds
Restricted
funds		 £
21,491
-
-
21,491
£
27,452
-
-
27,452
Designated
funds
Designated
funds		 £
323,629
(53,065)
(47,674)
222,890
£
308,469
(58,470)
(54,282)
195,717
General
funds
General
funds		 Total
funds
£
703,075
(53,065)
(47,674)
602,336
Total
funds
£
888,468
(58,470)
(54,282)
775,716

25

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

14. Movements in funds

At 1 April
2024
£
Restricted funds
Health and Wellbeing projects
Wellbeing Coaching and
Mentoring
79,461
Welcome Home
313,422
Mental Health Integrated
Network Teams (MINT)
1,235
Health and Happiness Hubs
(formerly Community Health
Promotion Hubs)
10,706
Sector Support
Sector Support Projects
41,000
Sustainable Communities
Community Development
56,054
Dementia Awareness
28,711
Equalities
10,250
Green Spaces Projects
11,708
Total restricted funds
552,547
Unrestricted funds
Designated funds
Community Development
Sustainability
5,553
Volunteering funds
94
ESG and EDI Working
4,678
Feeling Better Sustainability
10,042
Green Spaces Sustainability
7,085
H & W Sustainability
-
Total designated funds
27,452
General funds
195,717
Total unrestricted funds
223,169
Total funds
775,716		 Income
£
46,707
153,300
79,560
95,000
30,000
173,407
15,942
32,941
13,467
640,324
-
-
-
-
-
-
-
361,454
361,454
1,001,778		 £
(99,118)
(258,856)
(73,975)
(97,613)
(42,907)
(183,598)
(24,113)
(32,411)
(21,824)
(834,415)
-
-
(11)
(8,931)
(818)
-
(9,760)
(330,983)
(340,743)
(1,175,158)
Expenditure		 £
£
(6,873)
20,177
-
207,866
-
6,820
-
8,093
735
28,828
6,592
52,455
-
20,540
(871)
9,909
(84)
3,267
(501)
357,955
94
5,647
(94)
-
-
4,667
(1,111)
-
(6,267)
-
11,177
11,177
3,799
21,491
(3,298)
222,890
501
244,381
-
602,336
Transfers
between
funds
At 31 March
2025		 £
£
(6,873)
20,177
-
207,866
-
6,820
-
8,093
735
28,828
6,592
52,455
-
20,540
(871)
9,909
(84)
3,267
(501)
357,955
94
5,647
(94)
-
-
4,667
(1,111)
-
(6,267)
-
11,177
11,177
3,799
21,491
(3,298)
222,890
501
244,381
-
602,336
Transfers
between
funds
At 31 March
2025
357,955
5,647
-
4,667
-
-
11,177
21,491
222,890
244,381
602,336

26

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

14. Movements in funds (continued) Purposes of restricted funds

Funded through several funding streams, including South Gloucestershire Council ("SGC"), the Integrated Care Board ("ICB"), Bromford and DHI , to deliver wellbeing support services to residents across South Gloucestershire.

Welcome Home

Funded by SGC and the ICB to support South Gloucestershire residents to be able to manage at home on leaving hospital, with the aim of minimising readmissions.

Working in multi-agency setting to provide holistic support for people with long term mental health conditions, providing a oneteam collaborative, trauma-informed approach. Funded by Sirona Care & Health.

Health and Happiness Hubs (formerly Community Health Promotion Hubs)

Working with people with chronic conditions to self-manage through facilitated health and wellbeing coaching, education, information and advice in a non-medical setting. Empowering them to live more healthily and raise awareness of local support. Funded by SGC.

Sector Support Projects

Dementia Awareness

Funded by SGC and the ICB to increase awareness of dementia and the issues associated with the disease in the general population in order to change people's attitudes to dementia, to develop Dementia Friendly Communities across South Gloucestershire and to enable people living with dementia and their carers to lead active lives in their communities.

Funding to promote cohesion and equality for people with protected characteristics, older people, a literacy project working with the Gypsie, Romany and Traveller community in South Gloucestershire and celebrations such as Diwali. Funded by SGC.

27

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

14. Movements in funds (continued) Purposes of restricted funds (continued)

Green Spaces Projects

Funding for allotments and other growing spaces to provide wellbeing support and to promote sustainable communities.

Purposes of designated funds

Community Development Set aside to protect the ongoing delivery of our community Sustainability development work in the face of cost of living pressures and flat rate funding constraints.

Volunteering funds

Funds set aside to further develop the volunteering ecosystems in South Gloucestershire. Ended March 2024.

ESG and EDI Working

Funds set aside to prioritise a review of our governance and operations in respect of Environmental, Social and Governance and Equality, Diversity and Inclusion imperatives.

Feeling Better Sustainability

Funds earmarked to support staffing on this physical wellbeing project while seeking further funding. Unspent amounts moved back in to general funds at March 2025.

Green Spaces Sustainability Funds earmarked to support staffing on our Green Spaces projects while seeking further funding. Unspent amounts moved back in to general funds at March 2025.

H & W Sustainability Funds earmarked to support staffing on our Wellbeing coaching and Mentoring projects while seeking further funding.

Transfers between funds

Transfers between funds comprise, for movements from or between restricted funds, only transfers agreed with funders where a new purpose for those funds has been agreed. Transfers from general funds to designated funds are made in accordance with decisions by the Board of Trustees.

28

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

14. Movements in funds (continued) Prior year comparative

At 1 April
2023
£
Restricted funds
Health and Wellbeing projects
Wellbeing Coaching and
Mentoring
54,003
Welcome Home
171,203
Mental Health Integrated
Network Teams (MINT)
77,006
Community Health
Promotion Hubs
-
Sector Support
Sector Support Projects
83,051
Sustainable Communities
Community Development
45,584
Dementia Awareness
7775
Equalities
3,109
Green Spaces Projects
9,019
Total restricted funds
450,750
Unrestricted funds
Designated funds
Volunteering funds
3,314
HR and Operations
Enhancement
1,575
The Patch
13,038
ESG and EDI Working
4,888
Feeling Better Sustainability
-
Green Spaces Sustainability
-
Total designated funds
28,181
General funds
153,892
Total unrestricted funds
182,073
Total funds
632,823
Community Development
Sustainability
5,366		 Income
£
240,594
273,800
-
23,750
-
172,775
36,487
55,304
19,517
822,227
-
-
-
-
-
-
-
612,249
612,249
1,434,476
-		 £
(211,423)
(131,581)
(75,771)
(13,044)
(31,570)
(177,786)
(15,551)
(46,876)
(16,828)
(720,430)
(3,220)
(1,575)
(13,038)
(210)
-
(4,495)
(22,538)
(548,615)
(571,153)
(1,291,583)
Expenditure
-		 £
(3,713)
-
-
-
(10,481)
15,481
-
(1,287)
-
-
-
-
-
-
10,042
11,580
21,809
(21,809)
-
-
Transfers
between
funds
187		 £
79,461
313,422
1,235
10,706
41,000
56,054
28,711
10,250
11,708
At 31 March
2024
552,547
94
-
-
4,678
10,042
7,085
5,553
27,452
195,717
223,169
775,716

29

Southern Brooks Community Partnerships

Notes to the financial statements

For the year ended 31 March 2025

15. Reconciliation of net movement in funds to net cash flow from operating activities

Net movement in funds
Adjustments for:
Dividends, interest and rents from investments
Depreciation charges
Decrease / (increase) in debtors
Decrease in creditors
Decrease in provisions
Net cash (used in) / provided by operating activities		 2025
£
(173,380)
(24,764)
-
(10,989)
(5,405)
(6,608)
(221,146)		 2024
£
142,893
(20,060)
317
107,530
(26,488)
(6,339)
197,853

16. Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

Amount falling due:
Within 1 year
Within 1 - 5 years		 2025
£
198
31,593
31,791		 2024
£
7,883
4,998
12,881

17. Related party transactions

Donations made by one trustee during the year total £240 (2024: two trustees totalling £290). All donations from related parties were unrestricted in the current and prior year.

There were no other related party transactions during the current or prior year.

30

Southern Brooks Community Partnerships

Reference and administrative details

For theyear ended 31 March 2025 For theyear ended 31 March 2025
Charity number 1157061
Registered office and Coniston Community Centre
operational address Coniston Road
Patchway
Bristol
BS34 5LP
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
Harry Partington Chair from 31 May 2024
Juliet Moore Chair, resigned 31 May 2024
Lara Bealing Appointed 3 September 2024
David Bell
Philip Grew
Andrew Langdon Treasurer, appointed 3 September 2024
Scott Jacobs-Lange Appointed 3 September 2024
Dr Karen Rochester Resigned 3 September 2024
Paul Timmins
Victoria Wrangham Appointed 3 September 2024
Chief executive officer Suzanne Wilson
Bankers Handelsbanken
The Quadrant
2540 Aztec West
Bristol
BS32 4AQ
Auditors Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

31