Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
Charity number: 1158780
COMMUNITY PEOPLE MID SUSSEX CIO (formerly known as '' Mid Sussex Voluntary Action CIO'')
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 27 |
Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024
Trustees
James Baldwin, Chair Philip Chadwell, Vice Chair Andrew Langler, Treasurer Melissa Case, Trustee Steven Harper, Trustee Annette Capper, Trustee Gabrielle Gardner, Trustee David Mason, Trustee Lucinda Mather, Trustee Patrick Mayhew, Trustee David Wellbelove, Trustee
Charity registered number
1158780
Principal office
The Cherry Tree Centre Fairfield Road Burgess Hill West Sussex RH15 8QB
Accountants
GMBC LLP Chartered Tax Advisers and Accountants Marine House 151 Western Road Haywards Heath West Sussex RH16 3LH
Bankers
CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together with the financial statements of the Community People Mid Sussex CIO ( formerly known as '' Mid Sussex Voluntary Action CIO'') for the year 1 April 2023 to 31 March 2024.
Objectives and activities
a. Policies and objectives
- The principal object of the charity is to promote any charitable purposes for the benefit of the community in the local government district of Mid Sussex and its environs (hereinafter called “area of benefit”) and in particular by: a. Providing support services to voluntary organisations
b. Fostering partnership working to bring together the representatives of the voluntary organisations and statutory authorities within the area of benefit
In carrying out these charitable purposes the charity will seek to challenge all forms of oppression and inequality and to give priority to working with those whose full participation in society is limited by economic, political and social disadvantage.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
The charity changed its name to Community People Mid Sussex in April 2024. This change acknowledges the work the charity does and the impact it creates wider than Mid Sussex.
Achievements and performance
a. Review of activities
Community People Mid Sussex works across the whole of the Mid Sussex district supporting local voluntary and community organisations, providing a "one-stop shop" for help and information on a range of legal, financial, and regulatory requirements governing charities.
Community People Mid Sussex's services include practical one-to-one support for its free membership of voluntary groups to help them set up, to become sustainable and to thrive in order to meet the needs of their clients.
The charity also offers a volunteering service bringing together volunteers and local organisations and supporting volunteer recruitment and development.
Community People Mid Sussex runs an annual programme of networking events and affordable training, and is a leader in bringing together voluntary groups, public bodies, and local businesses - acting as champion and voice of the voluntary sector at strategic forums, helping to identify need and addressing gaps in services. Community People Mid Sussex operates the Cherry Tree Centre in Burgess Hill, which it has renovated as a community resource for its member groups and the local community, with affordable studios, rooms, and office space for hire, plus a café and community kitchen.
b. Investment policy and performance
It is the policy of the charity to maintain “Development and Free Reserves” for both restricted and unrestricted funds in cash. In order to earn as much interest as possible for the charity an appropriate level of funds will be held in deposit accounts. Funds will be transferred to the working account as required. The Trustees Board will review competitor rates and services from time to time to ensure the charity achieves the best service and remuneration possible.
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
Financial review
a. 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.
b. Reserves policy
The Trustees recognise the importance of having a robust reserves policy and would wish to maintain free reserves, which are those not tied up in fixed assets or otherwise designated, at a level of between 3 to 6 months of the resources expended. At this level the Trustees feel that in the event of a significant drop in funding, they would be able to continue the current activities of the charity for a limited period and discharge all financial and contractual liabilities. It would obviously be necessary to consider how funding would be replaced and/or activities changed.
Given the current financial environment and the impact this is having on all aspects of society, the Trustees recognise that maintaining a sufficient reserve to meet these activities remains a challenge. In order to mitigate this, the Trustees regularly and robustly monitor the performance of the organisation and the impact of any financial risk to its continued activities. This may include situations where it is necessary to reduce the reserves to a level below that stated.
c. Principal funding
West Sussex County Council (WSCC) and Mid Sussex District Council (MSDC) were the principal funders of core operation of the charity in terms of cash grants. The WSCC grant for 2023/24 was received via the WSCC VCSi Alliance (the Alliance) which received the total grants for the West Sussex area. The Alliance was responsible for the distribution of funds in respect of each area-Adur and Worthing, Crawley, Arun & Chichester, Horsham, and Mid Sussex-and for central reporting to WSCC.
Structure, governance and management
a. Constitution
Community People Mid Sussex CIO is a registered charity, number 1158780, and is governed by a Constitution updated 16th April 2024.
b. Methods of appointment or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Constitution. The Board of Trustees can have up to 12 members and sub-committees are convened as required.
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COMMUNITY PEOPLE MID SUSSEX CIO
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management (continued)
c. Organisational structure and decision-making policies
The Board of Trustees delegates the running of the day-to-day operations of the charity to the Chief Executive Officer and the staff team. To facilitate effective operations, the CEO has delegated authority, within terms of delegation approved by the Trustees, for operational matters including finance, employment, and performance related activities.
d. Policies adopted for the induction and training of Trustees
New Trustees undergo an induction session with Community People Mid Sussex to brief them on their obligations under charity law, the content of the constitution, the committee and decision making processes, the business plan, budget and recent performance of the charity and the policies of the charity. During the induction session they meet key employees and other Trustees. Trustees are encouraged to attend appropriate training, information sessions and Community People Mis Sussex events to facilitate the undertaking of their role.
e. Financial risk management
The Trustees are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. Risk analyses have been carried out regularly during 2023/24 and will continue at appropriate intervals. The most significant risks facing Community People relate to ensuring the appropriate diversification of income streams and the risks associated with the management and operation of the Cherry Tree Centre including capital works.
Plans for future periods
Community People Mid Sussex has committed funding from both Mid Sussex District Council and West Sussex County Council (via the Alliance). This funding is to enable Community People to provide the following support to the local voluntary and community sector in the Mid Sussex Districts:
-
a. Collect information and share knowledge of the voluntary sector;
-
b. Communication and statutory sector liaison and representation;
-
c. Advice and enablement;
-
d. Training;
-
e. Financial advice, information and support;
-
f. Volunteering support services.
In particular, as a partner to the local statutory bodies, Community People Mid Sussex is to support the development of a strong community and voluntary sector, to foster development of Community Hubs, to work to alleviate digital exclusion and the impact of the cost-of-living crisis in our communities.
In addition, Community People Mid Sussex, receives in-kind and monetary donations and sponsorship from the philanthropic and corporate sectors and is seeking to develop its capacity to raise funds in this way, and to increase a sustainable income from rentable space in the Cherry Tree Centre. Community People Mid Sussex employs the Mid Sussex Food Partnership Coordinator on behalf of the Food Partnership. Community People Mid Sussex will continue to support the Food Partnership Committee in its endeavours to become a constituted organisation and a sustainable entity.
Community People Mid Sussex is grateful for the support of the National Lottery Community Fund via a 3-year grant to support the running of The Cherry Tree Centre in Burgess Hill. This important community asset also benefits from funding from UK Shared Prosperity Fund to support capital projects and activities
Community People Mid Sussex will continue to work with other voluntary groups and with statutory partners, so
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
Plans for future periods (continued)
making the most effective and efficient use of the funding it and its partners receive to support the local voluntary and community sector to start, grow and thrive.
TRUSTEES' RESPONSIBILITIES STATEMENT
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & 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 of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and 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 trust deed. 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.
Approved by order of the members of the board of Trustees on and signed on their behalf by: _______
James Baldwin Chair
Andrew Langler Treasurer
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024
Independent examiner's report to the Trustees of Community People Mid Sussex CIO ('the charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2024.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection 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.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Signed: Dated: 17 December 2024 Gham Nolte Graham Hole
GMBC LLP
Chartered Tax Advisers and Accountants Marine House 151 Western Road Haywards Heath RH16 3LH
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Note Income from: Donations and legacies 3 Other trading activities 4 Investments 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net income/(expenditure) Transfers between funds 14 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2024 £ 90,150 53,368 1,227 144,745 129,150 129,150 15,595 36,793 52,388 105,573 52,388 157,961 |
Restricted funds 2024 £ 188,123 - - 188,123 117,508 117,508 70,615 (36,793) 33,822 12,811 33,822 46,633 |
Total funds 2024 £ 278,273 53,368 1,227 332,868 246,658 246,658 86,210 - 86,210 118,384 86,210 204,594 |
Total funds 2023 £ 118,717 25,043 870 144,630 265,123 265,123 (120,493) - (120,493) 238,877 (120,493) 118,384 |
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 27 form part of these financial statements.
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COMMUNITY PEOPLE MID SUSSEX CIO
BALANCE SHEET AS AT 31 MARCH 2024
| 2024 | 2024 | 2023 | ||||
|---|---|---|---|---|---|---|
| Note | £ | £ | ||||
| Fixed assets | ||||||
| Tangible assets | 11 | 114,500 | 95,054 | |||
| 114,500 | 95,054 | |||||
| Current assets | ||||||
| Debtors | 12 | 16,570 | 2,241 | |||
| Cash at bank and in hand | 99,801 | 42,683 | ||||
| 116,371 | 44,924 | |||||
| Creditors: amounts falling due within one | ||||||
| year | 13 | (26,277) | (21,594) | |||
| Net current assets | 90,094 | 23,330 | ||||
| Total assets less current liabilities | 204,594 | 118,384 | ||||
| Total net assets | 204,594 | 118,384 | ||||
| Charity funds | ||||||
| Restricted funds | 14 | 46,633 | 12,811 | |||
| Unrestricted funds | 14 | 157,961 | 105,573 | |||
| Total funds | 204,594 | 118,384 |
The financial statements were approved and authorised for issue by the Trustees on and signed on their behalf by: _______
| James Baldwin | Andrew Langler |
|---|---|
| Chair | Treasurer |
The notes on pages 9 to 27 form part of these financial statements.
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COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. General information
Community People Mid Sussex CIO (formerly known as '' Mid Sussex Voluntary Action CIO'') is a registered charity number 1158780. The principal office is The Cherry Tree Centre, Fairfield Road, Burgess Hill, West Sussex, RH15 8QB.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Community People Mid Sussex CIO 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.
2.2 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
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COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
2. Accounting policies (continued)
2.4 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 institution with whom the funds are deposited.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £1,000 or more and having a useful life of greater than 12 months are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition are included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives using the straight-line method.
Depreciation is provided on the following bases:
| Leasehold property | - Over the length of the lease contract (7 years) |
|---|---|
| improvements | |
| Fixtures and fittings | - 33.33% |
| Office equipment | - 33.33% |
| Other fixed assets | - 33.33% |
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and 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.
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
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COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
2. Accounting policies (continued)
2.9 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 measured at amortised cost using the effective interest method.
2.10 Pensions
The charity contributes to defined contribution pension schemes for eligible employees. The pension charge represents the amounts payable by the charity to the fund in respect of the year.
2.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
3. Income from donations and legacies
| Unrestricted funds 2024 £ Grants Mid Sussex District Council 49,082 West Sussex County Council (Household Support Fund Round 4) - West Sussex County Council via West Sussex Voluntary Sector Infrastructure Alliance 34,725 Clarion Futures (Warm Pack) - National Lottery Community Fund (NLCF) - The St Christopher's Trust - Sussex Community Foundation - Clarion Futures (Warm Space) - UK Shared Prosperity Fund -The Cherry Tree Centre - National Association for Voluntary and Community Action - Burgess Hill Town Council - Gatwick Airport Community Fund - Haywards Heath Town Council - World Jewish Relief Fund - Subtotal detailed disclosure 83,807 Donations 6,343 Subtotal 6,343 Total 2024 90,150 Total 2023 84,096 |
Restricted funds 2024 £ 30,287 5,000 - 4,200 61,545 20,368 5,000 5,000 51,212 - 911 2,600 500 1,500 188,123 - - 188,123 34,621 |
Total funds 2024 £ 79,369 5,000 34,725 4,200 61,545 20,368 5,000 5,000 51,212 - 911 2,600 500 1,500 271,930 6,343 6,343 278,273 118,717 |
Total funds 2023 £ 45,658 - 35,955 - - - 11,029 5,545 - 5,000 1,945 - - - |
|---|---|---|---|
| 105,132 | |||
| 13,585 | |||
| 13,585 | |||
| 118,717 | |||
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COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
4. Income from other trading activities
Income from fundraising activities
| Unrestricted funds 2024 Restricted funds 2024 £ £ Community room hire 42,841 - Advertising 255 - Training programme 4,494 - Summer fair - - Total 2024 47,590 - Total 2023 24,793 250 Income from non charitable trading activities Unrestricted funds 2024 £ Charity trading income - Domestic 5,778 Investment income Unrestricted funds 2024 £ Income from cash investments 1,227 |
Total funds 2024 £ 42,841 255 4,494 - 47,590 25,043 Total funds 2024 £ 5,778 Total funds 2024 £ 1,227 |
Total funds 2023 £ 23,758 585 340 360 |
|---|---|---|
| 25,043 | ||
| Total funds 2023 £ - |
||
| Total funds 2023 £ 870 |
5. Investment income
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
6. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2024 £ Supporting local voluntary and community organisations 129,150 Total 2023 80,252 7. Analysis of expenditure by activities Activities undertaken directly 2024 £ Supporting local voluntary and community organisations 10,999 Total 2023 14,067 Analysis of direct costs Training programme costs Other direct costs Temporary staff Total 2024 |
Restricted funds 2024 £ 117,508 184,871 Support costs 2024 £ 235,659 251,056 Activities 2024 £ 2,410 8,245 344 10,999 |
Total 2024 £ 246,658 265,123 Total funds 2024 £ 246,658 265,123 Total funds 2024 £ 2,410 8,245 344 10,999 |
Total 2023 £ 265,123 |
|---|---|---|---|
| Total funds 2023 £ 265,123 |
|||
| Total funds 2023 £ 511 4,113 9,443 |
|||
| 14,067 |
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COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
7. Analysis of expenditure by activities (continued)
Analysis of support costs
==> picture [8 x 12] intentionally omitted <==
| Staff costs Depreciation Venue hire Office costs Communications Printing and stationery Postage Advertising and publicity Subscriptions and publications Accountancy Grant payable Heat, light and power Travel and subsistence Insurance Repairs and maintenance Repairs and maintenance equipment Office cleaning Removal and storage IT software and consumables Bank charges Legal and professional Staff training Consultancy fees Staff recruitment General expenses Health & safety cost Total 2024 |
Activities 2024 £ 147,891 26,228 361 - 3,869 366 15 - 1,764 1,440 100 10,948 667 2,346 4,213 106 4,386 645 9,109 60 51 1,596 14,190 - 3,138 2,170 235,659 |
Total funds 2024 £ 147,891 26,228 361 - 3,869 366 15 - 1,764 1,440 100 10,948 667 2,346 4,213 106 4,386 645 9,109 60 51 1,596 14,190 - 3,138 2,170 235,659 |
Total funds 2023 £ 164,306 9,960 4,888 63 4,097 731 - 2,521 630 630 - 14,684 696 1,353 4,193 164 4,807 - 8,714 72 4,873 1,952 11,300 904 9,518 - |
|---|---|---|---|
| 251,056 |
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
8. Independent examiner's remuneration
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Fees payable to the charity's independent examiner for the independent | ||
| examination of the charity's annual accounts | 1,440 | 1,410 |
9. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2024 £ 136,586 4,259 7,045 147,890 |
2023 £ 148,257 5,134 10,915 |
|---|---|---|
| 164,306 |
The average number of persons employed by the charity during the year was as follows:
| 2024 | 2023 | |
|---|---|---|
| No. | No. | |
| Administration | 8 | 8 |
No employee received remuneration amounting to more than £60,000 in either year.
The key management personnel are considered to be the Trustees. The Trustees are not remunerated.
10. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .
During the year ended 31 March 2024, expenses totalling £ NIL were reimbursed or paid directly to Trustees (2023 - £NIL ).
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COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
11. Tangible fixed assets
| Cost or valuation At 1 April 2023 Additions Disposals At 31 March 2024 Depreciation At 1 April 2023 Charge for the year On disposals At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 |
Leasehold property improvements £ 95,220 33,310 - 128,530 4,316 18,361 - 22,677 105,853 90,904 |
Fixtures and fittings £ 8,312 6,605 (317) 14,600 5,608 4,906 (317) 10,197 4,403 2,704 |
Office equipment £ 9,880 - (3,295) 6,585 8,434 1,041 (3,295) 6,180 405 1,446 |
Other fixed assets £ - 5,760 - 5,760 - 1,920 - 1,920 3,840 - |
Total £ 113,412 45,675 (3,612) |
|---|---|---|---|---|---|
| 155,475 | |||||
| 18,358 26,228 (3,612) |
|||||
| 40,974 | |||||
| 114,501 | |||||
| 95,054 |
12. Debtors
| Due within one year Trade debtors Prepayments and accrued income |
2024 £ 15,346 1,224 16,570 |
2023 £ 1,025 1,216 2,241 |
|---|---|---|
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
13. Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Pension fund payable Other creditors Accruals |
2024 £ 4,850 2,164 1,440 5,258 12,565 26,277 |
2023 £ 4,105 1,870 7,117 5,298 3,204 |
|---|---|---|
| 21,594 |
Other creditors relate to funds held by Community People Mid Sussex on behalf of the Hugs organisation which arranges assistance to Ukrainian guests in Burgess Hill and the surrounding area. Community People Mid Sussex acts as an agent in this respect and does not receive a commission.
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
14. Statement of funds
| Statement of funds - current year Balance at 1 April 2023 £ Unrestricted funds Designated funds Community cafe warm hub 1,358 Various fixed assets fund (UKSPF) - 1,358 General funds General Funds - all funds 104,215 Total Unrestricted funds 105,573 Balance at 1 April 2023 £ Restricted funds Haywards Heath Town Council - Mid Sussex District Council Listening Project - Clarion Futures (Warm Packs) - Clarion Futures (Warm Space) - West Sussex County Council (Household Support Fund Round4) - Mid Sussex District Council Food Partnership Project 1,824 Sussex Community Foundation (Food Partnership Project) 9,999 West Sussex County Council Food Partnership Project 178 National Lottery Community Fund - The St Christopher’s Trust - Mid Sussex District Council Volunteering - |
Income £ - - - 144,745 144,745 Income £ 500 4,700 4,200 5,000 5,000 - - - 61,545 20,368 12,500 |
Expenditure £ - - - (129,150) (129,150) Expenditure £ (500) (1,551) (361) (3,730) (4,172) (1,824) (879) (178) (49,358) (11,825) (4,803) |
Transfers in/out £ (1,358) 36,794 35,436 1,357 36,793 Transfers in/out £ - - - - - - - - - - - |
Balance at 31 March 2024 £ - 36,794 |
|---|---|---|---|---|
| Unrestricted funds Designated funds Community cafe warm hub Various fixed assets fund (UKSPF) General funds General Funds - all funds Total Unrestricted funds Restricted funds Haywards Heath Town Council Mid Sussex District Council Listening Project Clarion Futures (Warm Packs) Clarion Futures (Warm Space) West Sussex County Council (Household Support Fund Round4) Mid Sussex District Council Food Partnership Project Sussex Community Foundation (Food Partnership Project) West Sussex County Council Food Partnership Project National Lottery Community Fund The St Christopher’s Trust Mid Sussex District Council Volunteering |
||||
| 36,794 | ||||
| 121,167 | ||||
| 157,961 | ||||
| Balance at 31 March 2024 £ - 3,149 3,839 1,270 828 - 9,120 - 12,187 8,543 7,697 |
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
14. Statement of funds (continued)
Statement of funds - current year (continued)
| UKSPF Community Hub Development fund Burgess Hill Town Council volunteer engagement Sussex Community Foundation (Warm Hub) Sussex Crisis Fund cafe project Mid Sussex District Council Supporting Ukrainian Community Gatwick Airport Community Fund World Jewish Relief Fund William Reed Ukrainian support Mid Sussex District Council (warm spaces) Total of funds |
Balance at 1 April 2023 £ - - - 430 - - - 380 - 12,811 118,384 |
Income £ 51,212 911 5,000 - 12,587 2,600 1,500 - 500 188,123 332,868 |
Expenditure £ (14,418) (911) (5,000) (430) (12,588) (2,600) (1,500) (380) (500) (117,508) (246,658) |
Transfers in/out £ (36,794) - - - 1 - - - - (36,793) - |
Balance at 31 March 2024 £ - - - - - - - - - |
|---|---|---|---|---|---|
| 46,633 | |||||
| 204,594 |
Page 20
Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
14. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Emergencies Cherry Tree Centre Community cafe warm hub General funds General fund Total Unrestricted funds Restricted funds Community based food and emotional wellbeing support Community cafe warm hub Delivering volunteering support in Mid Sussex Digital communication program East Grinstead cafe staff Mid Sussex District Council Food Partnership Project Sussex Community Foundation (Food Partnership Project) West Sussex County Council Food Partnership Project HSBC Autumn fair IT upgrade Jubilee Arts Council fund |
Balance at 1 April 2022 £ 40,000 2,626 - 42,626 28,863 71,489 Balance at 1 April 2022 £ 75,000 - 436 4,577 2,891 13,004 - 34,822 - 1,835 - |
Income £ - - 1,358 1,358 108,401 109,759 Income £ - 4,490 - - 3,000 - 9,999 - 280 - 2,865 |
Expenditure £ - (2,626) - (2,626) (77,626) (80,252) Expenditure £ (75,000) (4,490) (436) - (5,891) (11,180) - (34,644) (280) (1,835) (2,865) |
Transfers in/out £ (40,000) - - (40,000) 44,577 4,577 Transfers in/out £ - - - (4,577) - - - - - - - |
Balance at 31 March 2023 £ - - 1,358 |
|---|---|---|---|---|---|
| 1,358 | |||||
| 104,215 | |||||
| 105,573 | |||||
| Balance at 31 March 2023 £ - - - - - 1,824 9,999 178 - - - |
Page 21
Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
14. Statement of funds (continued)
Statement of funds - prior year (continued)
| LCN work in Mid Sussex NAVCA cost of living fund Postcode Society Trust Sussex Crisis Fund cafe project Ukrainian refugees Hassocks area Volunteer co-ordinator Volunteer co-ordinator laptop William Reed Ukrainian support Total of funds |
Balance at 1 April 2022 £ 6,500 - 17,891 6,656 - 3,623 153 - 167,388 238,877 |
Income £ - 5,000 - 150 542 (1,835) - 10,380 34,871 144,630 |
Expenditure £ (6,500) (5,000) (17,891) (6,376) (542) (1,788) (153) (10,000) (184,871) (265,123) |
Transfers in/out £ - - - - - - - - (4,577) - |
Balance at 31 March 2023 £ - - - 430 - - - 380 |
|---|---|---|---|---|---|
| 12,811 | |||||
| 118,384 |
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
AIM AND USE OF DESIGNATED AND RESTRICTED FUNDS
Designated funds:
Various fixed assets fund (UKSPF) has been established to allocate funds for covering the depreciation costs in the future years.
The Emergencies designated fund relates to monies set aside by the Trustees to cover costs associated with any sudden closure of the charity eg redundancies.
The Cherry Tree Centre designated fund has been set up for expenditure on the refurbishment of the Cherry Tree Centre.
Community café warm hub fund was set up to support Cherry Tree Centre café continuing to be open at least once a week to provide a warm, safe space for residents and the local community to use.
Restricted funds:
Mid Sussex District Council Burgess Hill Listening Project – run out of The Cherry Tree Centre, online, and a session with Burgess Hill Youth to ask the local community what matters to them and start to gather data and knowledge on the assets and challenges for our local communities.
Clarion Futures Warm Hub and Warm Packs – to fund our Monday Warm Space and Thursday Café and the provision of warm items such as insulated travel mugs and socks and scarfs.
West Sussex County Council Household Support Fund Round 4 - towards the food costs of our Warm Space and Café.
Sussex Community Foundation Food Partnership Project - ringfenced for the Mid Sussex Food Partnership Project.
National Lottery Community Fund – to bring people together & build strong relationships in and across communities.
The St Christopher’s Trust- community café, volunteering, and communication.
Mid Sussex District Council (Volunteering)- delivering innovative volunteering approaches, ensuring anyone can volunteer.
UK Shared Prosperity Fund - support for the development of community hubs.
Burgess Hill Town Council (volunteer engagement)
Sussex Community Foundation (Warm Hub) - safe space and food provision – The Cherry Tree Centre.
Mid Sussex District Council (Warm Spaces) – The Cherry Tree Centre grant supported provision of safe space serving hot food for residents and the local community.
Mid Sussex District Council - supporting Ukrainian Community in Mid Sussex.
Gatwick Airport Community Fund – Get Volunteering (Haywards Heath and East Grinstead).
Haywards Heath Town Council – supporting volunteering.
World Jewish Relief Fund - host an Employment Adviser to support Ukrainian guests in Sussex into
Page 23
Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
meaningful work.
Other restricted funds:
These funds were set up and used in the prior year and any remaining balances used during 2023/24:
Community based food and emotional wellbeing support fund is a provision Community People Mid Sussex made to support community development during Covid 19. It has been funded with a grant from WSCC.
Community Cafe warm hub was set up with support from Clarion Futures (£2,545) and Burgess Hill Town Centre (£1,945). The grants received supported provision of safe space serving hot food for residents and the local community.
The delivering volunteering support in Mid Sussex fund was set up with funding received via the Alliance.
Digital communication program has been funded by Balfour Beatty. The fund is for setting up a web page on the Community People Mid Sussex website to highlight digital resources in Mid Sussex.
East Grinstead cafe staff was set up with funds from Clarion. It relates to 6 months salary payment for a member of staff to run a cafe in East Grinstead.
Food Partnership Project MSDC relates to the part of the project to bring together food providers in Mid Sussex funded by Mid Sussex District Council.
Sussex Community Foundation grant funding has been ringfenced for the Food Partnership Project.
Food Partnership Project was set up with a grant from WSCC and is to fund the cost of bringing together food providers in Mid Sussex.
HSBC autumn fair relates to financial donation (sponsorship) from HBSC towards Community People Mid Sussex autumn 2022 fair.
IT upgrade fund is for the purchase of IT hardware costs. The income was received from the National Lottery Awards for All. The hardware purchase costs have been capitalised and are accounted for within fixed assets. The costs deducted against the fund during the year relate to depreciation.
Jubilee Arts Council fund: Funded by Sussex Community Foundation, Jubilee Ars Council fund was set up towards Jubilee Arts Day Event at Cherry Tree Centre
LCN work in Mid Sussex relates to funding from Community Works Brighton and Hove towards working with Local Community Networks to tackle inequality in Mid Sussex.
NAVCA cost of living fund relates to grant contributed towards the cost of the Community Development Co ordinators running our community forums between November 2022 and March 2023.
The Postcode Society Trust funding is to develop Volunteering and Intercultural Understanding in Mid Sussex in a post Covid environment.
Sussex Crisis Fund cafe project relates to funding provided by Sussex Community Foundation towards making the kitchen and café space at the Cherry Tree Centre available to run sessions on cooking on a low income and healthy eating.
Ukrainian refugees Hassocks area funded by St John Church donation was set up towards Hassocks Area refugee support and contributed towards funding a Washbrooks Farm visit for the Ukrainians families.
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Volunteer co ordinator fund relates to income received from Sussex Community Foundation for the salary and expenses of an additional volunteer co ordinator role for a period of 12 months.
Volunteer co ordinator laptop fund relates to income received from Haywards Heath Rotary for the purchase of a laptop. The cost has been capitalised and is accounted for within fixed assets. The cost deducted against the fund during the year relates to depreciation.
William Reed Ukrainian support grant was set up to provide some direct refugee assistance to Ukrainians families and their hosts.
.
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Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
15. Summary of funds
Summary of funds - current year
| Designated funds General funds Restricted funds |
Balance at 1 April 2023 £ 1,358 104,215 12,811 118,384 Balance at 1 April 2022 £ 42,626 28,863 167,388 238,877 |
Income £ - 144,745 188,123 332,868 Income £ 1,358 108,401 34,871 144,630 |
Expenditure £ - (129,150) (117,508) (246,658) Expenditure £ (2,626) (77,626) (184,871) (265,123) |
Transfers in/out £ 35,436 1,357 (36,793) - Transfers in/out £ (40,000) 44,577 (4,577) - |
Balance at 31 March 2024 £ 36,794 121,167 46,633 |
|---|---|---|---|---|---|
| 204,594 | |||||
| Balance at 31 March 2023 £ 1,358 104,215 12,811 |
|||||
| Summary of funds - prior year | |||||
| Designated funds General funds Restricted funds |
|||||
| 118,384 |
Page 26
Docusign Envelope ID: 0EA80993-7536-4F10-992D-3DD5F530CE7B
COMMUNITY PEOPLE MID SUSSEX CIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
16. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Unrestricted funds 2024 £ Tangible fixed assets 114,500 Current assets 116,371 Creditors due within one year (26,277) Other unallocated (46,633) Total 157,961 |
Restricted funds 2024 £ - - - 46,633 46,633 |
Total funds 2024 £ 114,500 116,371 (26,277) - 204,594 |
|---|---|---|
Analysis of net assets between funds - prior period
| Tangible fixed assets Current assets Creditors due within one year Other unallocated Total |
Unrestricted funds 2023 £ 88,045 34,925 (21,594) 4,197 105,573 |
Restricted funds 2023 £ 7,009 9,999 - (4,197) 12,811 |
Total funds 2023 £ 95,054 44,924 (21,594) - 118,384 |
|---|---|---|---|
17. Pension commitments
The charity contributes to defined contribution pension schemes for eligible employees. The pension cost charge represents contributions payable by the charity to those funds and amounted to £7,045 (2023 - £10,915). The amount payable to the fund at the balance sheet date is £1,440 (2023 - £7,117).
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