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← Community People Mid Sussex

2025-03-31-accounts

Charity number: 1158780

COMMUNITY PEOPLE MID SUSSEX CIO

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

COMMUNITY PEOPLE MID SUSSEX CIO

CONTENTS

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Trustees' report 2 - 7
Independent examiner's report 8-9
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12 - 32

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees

James Baldwin, Chair Andrew Langler, Vice Chair David Mason, Treasurer Victoria Dickinson, Trustee (appointed 27 November 2024) John Bines, Trustee (appointed 27 November 2024) Philip Chadwell, Trustee Melissa Case, Trustee Annette Capper, Trustee Gabrielle Gardner, Trustee Patrick Mayhew, Trustee Lucinda Mather, Trustee (resigned 27 November 2024) Steven Harper, Trustee (resigned 28 January 2025) David Wellbelove, Trustee (resigned 27 November 2024)

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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COMMUNITY PEOPLE MID SUSSEX CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the financial statements of the Community People Mid Sussex CIO for the year 1 April 2024 to 31 March 2025

Policies and objectives

The principal object of the charity is to promote any charitable purposes for the benefit of the community across the regions of the South East and its environs (hereinafter called the “area of benefit”) and, in particular by: (1) Building the capacity of voluntary, community, and social enterprise organisations (VCSE) and provide them with the necessary support, information, and services to enable them to pursue or contribute to any charitable purpose.

(2) Fostering partnership working to bring together the representatives of VCSE organisations, statutory authorities, and other organisations within the area of benefit.

(3) Promoting and improving the efficient and effective use of charitable and community resources in the achievement of the above purposes by providing consultancy and advice services to national, regional, and local representatives of VCSE organisations, statutory authorities, and other organisations.

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 district supporting voluntary and community organisations, providing a “one-stop shop” for help and information on governance, finance and regulatory requirements. Membership is free and includes one-to-one support, volunteering services, training, networking and representation at strategic forums.

Our new name and constitution represent our work outside of Mid Sussex, into West Sussex. This includes hosting the Sussex VCSE Leaders Alliance Strategic Lead for West Sussex, working jointly with NHS Sussex to strengthen the VCSE role as an integrated care system partner.

2024/25 has been a year of growth and realising ambition for Community People. Despite 4 national infrastructure organisations closing in 2022 and 2023 and many more local infrastructure organisations managing annual deficits, we have built back our reserves, invested in roles such as a Participation & Community Engagement Coordinator and started delivery in a second community hub. Whatever Local Government Reform and Devolution bring, we will continue to work people-first.

In 2024/25 the charity achieved the following:

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COMMUNITY PEOPLE MID SUSSEX CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Volunteering

Community Hubs

The Cherry Tree Centre, Burgess Hill continues to develop as a vital community resource. With affordable studios, rooms and office space for hire, alongside a café and community kitchen, it is supported by a 3-year National Lottery Community Fund grant and UK Shared Prosperity Fund investment.

Community People also started delivering community development activities and building management support at No 34 America Lane, Bentswood, funded by Clarion Futures.

Health and Wellbeing

Equality, Diversity, Equity and Inclusion (EDEI)

Climate and Environment

b. Investment policy and performance

The trustees have the authority conferred by the Constitution to invest as they think fit any of Community People’s money that is not immediately required. In exercising this investment role, the Trustees will take into consideration the following:

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COMMUNITY PEOPLE MID SUSSEX CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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. Our reserves policy enables management of unrestricted reserves to ensure we hold an appropriate level of accessible funds to mitigate against identified financial risks while ensuring we have adequate funds available to pursue our strategy. The policy focuses on the unrestricted reserves as these are the funds at the discretion of the trustees. We would wish to maintain unrestricted 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 monitors 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 operations of the charity in terms of cash grants. The WSCC grant for 2024/25 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.

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COMMUNITY PEOPLE MID SUSSEX CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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.

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 Mid 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 2024/25 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.

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COMMUNITY PEOPLE MID SUSSEX CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Plans for future periods

Community People Mid Sussex has committed funding from MSDC and WSCC (via the Alliance). 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 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. In 2025/26 we will:

For decades, Local Infrastructure Organisations (LIOs) have been the backbone of England’s voluntary and community sector — the quiet enablers ensuring that grassroots groups thrive, collaborate, and reach those most in need. Yet, the landscape they operate in has changed dramatically. Funding models have shifted, community needs are more complex, and the digital age has transformed how people connect, campaign, and deliver services. It’s time to reimagine the role of LIOs — not as behind-the-scenes administrators, but as bold catalysts for social change, resilience, and innovation.

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COMMUNITY PEOPLE MID SUSSEX CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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:

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

----- Start of picture text -----
09/12/2025 09/12/2025
David Mason
Treasurer
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COMMUNITY PEOPLE MID SUSSEX CIO

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

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 2025.

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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. 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.

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COMMUNITY PEOPLE MID SUSSEX CIO

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

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.

09/12/2025

Signed: Graham Hole

Dated:

GMBC LLP

Chartered Tax Advisers and Accountants Marine House 151 Western Road Haywards Heath RH16 3LH

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COMMUNITY PEOPLE MID SUSSEX CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
Note £ £ £ £
Income from:
Donations and legacies 3 145,835 215,767 361,602 278,273
Other trading activities 4 80,265 - 80,265 53,368
Investments 5 3,664 - 3,664 1,227
Total income 229,764 215,767 445,531 332,868
Expenditure on:
Charitable activities 6 106,853 206,654 313,507 246,658
Total expenditure 106,853 206,654 313,507 246,658
Net income 122,911 9,113 132,024 86,210
Transfers between funds 14 36,866 (36,866) - -
Net movement in funds 159,777 (27,753) 132,024 86,210
Reconciliation of funds:
Total funds brought forward 157,961 46,633 204,594 118,384
Net movement in funds 159,777 (27,753) 132,024 86,210
Total funds carried forward 317,738 18,880 336,618 204,594

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

The notes on pages 12 to 32 form part of these financial statements.

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COMMUNITY PEOPLE MID SUSSEX CIO

BALANCE SHEET AS AT 31 MARCH 2025

2025 2024
Note £ £
Fixed assets
Tangible assets 11 128,811 114,500
128,811 114,500
Current assets
Debtors 12 30,158 16,570
Cash at bank and in hand 267,529 99,801
297,687 116,371
Creditors: amounts falling due within one
year 13 (89,880) (26,277)
Net current assets 207,807 90,094
Total assets less current liabilities 336,618 204,594
Total net assets 336,618 204,594
Charity funds
Restricted funds 14 18,880 46,633
Unrestricted funds 14 317,738 157,961
Total funds 336,618 204,594

The financial statements were approved and authorised for issue by the Trustees on and signed on their behalf by:

James Baldwin Chair

09/12/2025 09/12/2025 David Mason Treasurer

The notes on pages 12 to 32 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 2025

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.

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

All expenditure is inclusive of irrecoverable VAT.

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.

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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.

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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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3. Income from donations and legacies

Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
Grants
Mid Sussex District Council 49,082 34,708 83,790 79,369
West Sussex County Council
(Household Support Fund Round
4) - - - 5,000
West Sussex County Council via
West Sussex Voluntary Sector
Infrastructure Alliance 34,725 - 34,725 34,725
Clarion Futures (Warm Pack) - - - 4,200
National Lottery Community
Fund (NLCF) - 83,385 83,385 61,545
The St Christopher's Trust 10,000 - 10,000 20,368
Sussex Community Foundation - - - 5,000
Clarion Futures (Warm Space) - - - 5,000
UK Shared Prosperity Fund -The
Cherry Tree Centre - 48,788 48,788 51,212
Postcode Community Trust 50,000 - 50,000 -
Burgess Hill Town Council - - - 911
Gatwick Airport Community Fund - - - 2,600
Haywards Heath Town Council - 5,625 5,625 500
World Jewish Relief Fund - 1,500 1,500 1,500
HSBC Community Volunteer
Fairs - 750 750 -
Sussex VCSE Leaders Alliance - 21,391 21,391 -
Co-op Local Community Fund - 500 500 -
Sussex Community Foundation - (2,380) (2,380) -
(Food Partnership Project)

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Clarion Futures Community
Development from Bentswood
@34 Haywards Heath - 16,500 16,500 -
NHS Sussex – Frailty
Engagement Project - 5,000 5,000 -
Subtotal detailed disclosure
143,807 215,767 359,574 271,930
Donations 2,028 - 2,028 6,343
Subtotal 2,028 - 2,028 6,343
Total 2025 145,835 215,767 361,602 278,273
Total 2024 90,150 188,123 278,273

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Income from other trading activities

Income from fundraising activities

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Community room hire 74,882 74,882 42,841
Advertising and other income 675 675 255
Training programme 930 930 4,494
Total 2025 76,487 76,487 47,590
Income from non charitable trading activities
Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Charity trading income - Domestic 3,778 3,778 5,778

5. Investment income

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Income from cash investments 3,664 3,664 1,227

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted Restricted
funds funds Total Total
2025 2025 2025 2024
£ £ £ £
Supporting local voluntary and community
organisations 106,853 206,654 313,507 246,658
Total 2024 129,150 _117,508 _ 246,658
7. Analysis of expenditure by activities
Activities
undertaken Support Total Total
directly costs funds funds
2025 2025 2025 2024
£ £ £ £
Supporting local voluntary and community
organisations 11,400 302,107 313,507 246,658
Total 2024 10,999 _235,659 _ 246,658
Analysis of direct costs
Total Total
Activities funds funds
2025 2025 2024
£ £ £
Training programme costs 1,560 1,560 2,410
Other direct costs 7,185 7,185 8,245
Temporary staff 2,655 2,655 344
Total 2025 11,400 11,400 10,999

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Analysis of support costs

Total Total
Activities funds funds
2025 2025 2024
£ £ £
Staff costs 183,399 183,399 147,891
Depreciation 30,592 30,592 26,228
Venue hire - - 361
Communications 3,667 3,667 3,869
Printing and stationery 198 198 366
Postage 43 43 15
Advertising and publicity 2,010 2,010 -
Subscriptions and publications 1,939 1,939 1,764
Accountancy 1,500 1,500 1,440
Grant and donations payable 50 50 100
Heat, light and power 11,806 11,806 10,948
Travel and subsistence 1,000 1,000 667
Insurance 2,380 2,380 2,346
Repairs and maintenance 4,007 4,007 4,213
Repairs and maintenance equipment 180 180 106
Office cleaning 8,796 8,796 4,386
Removal and storage 656 656 645
IT software and consumables 19,846 19,846 9,109
Bank charges 60 60 60
Legal and professional 1,955 1,955 51
Governance costs 951 951 -
Staff training 2,303 2,303 1,596

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Consultancy fees 16,062 16,062 14,190
General expenses 4,698 4,698 3,138
Health & safety cost 4,009 4,009 2,170
Total 2025 302,107 302,107 235,659

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. Independent examiner's remuneration

2025 2024
£ £
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts 1,500 1,440

9. Staff costs

2025 2024
£ £
Wages and salaries 170,329 136,586
Social security costs 7,382 4,259
Contribution to defined contribution pension schemes 5,688 7,045
183,399 147,890

The average number of persons employed by the charity during the year was as follows:

2025 2024
No. No.
Administration 9 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 (2024 - £NIL)

During the year ended 31 March 2025, expenses totalling £ 584 were reimbursed or paid directly to Trustees (2024 - £NIL ).

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11. Tangible fixed assets

Leasehold
property Fixtures and Office Other fixed
improvements fittings equipment assets Total
£ £ £ £ £
Cost or valuation
At 1 April 2024 128,530 14,600 6,584 5,760 155,474
Additions 43,580 - 1,323 - 44,903
Disposals - (379) (5,370) - (5,749)
At 31 March 2025 172,110 14,221 2,537 5,760 194,628
Depreciation
At 1 April 2024 22,678 10,197 6,180 1,920 40,975
Charge for the year 25,624 2,201 846 1,920 30,591
On disposals - (379) (5,370) - (5,749)
At 31 March 2025 48,302 12,019 1,656 3,840 65,817
Net book value
At 31 March 2025 123,808 2,202 881 1,920 128,811
At 31 March 2024 105,852 4,403 405 3,840 114,500

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Debtors

2025 2024
£ £
Due within one year
Trade debtors 23,565 15,346
Prepayments and accrued income 6,593 1,224
30,158 16,570

13. Creditors: Amounts falling due within one year

2025 2024
£ £
Trade creditors 3,093 4,850
Other taxation and social security 3,152 2,164
Pension fund payable 799 1,440
Other creditors 79,365 5,258
Accruals 3,471 12,565
89,880 26,277

Other creditors relate to funds received in advance by Community People Mid Sussex, as well as funds held by Community People in its capacity as an agent, where the funds will be passed on to successful applicants.

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Statement of funds

Statement of funds - current year

Balance at 1 Transfers Balance at 31
April 2024 Income Expenditure in/out March 2025
£ £ £ £ £
Unrestricted funds
Designated funds
Cherry Tree major repairs fund - - - - 10,000 10,000
Fixed assets and building
related fund 36,794 - - - 92,017 128,811
36,794 - - - 102,017 138,811
General funds
General Funds - all funds 121,167 229,764 **(106,853) ** (65,151) (65,151)
178,927
Total Unrestricted funds 157,961 229,764 (106,853) 36,866 317,738

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Balance at 1 Balance at 31
April 2024 Income Expenditure Transfers in/out March 2025
£ £ £ £ £
Restricted funds
Mid Sussex District Council
Listening Project 3,149 - (3,149) - -
Clarion Futures (Warm Packs) 3,839 - (3,839) - -
Clarion Futures (Warm Space) 1,270 - (1,270) - -
West Sussex County Council
(Household Support Fund
Round4) 828 - (828) - -
Mid Sussex District Council and
the Mid Sussex Partnership- EDEI
Project - 16,115 (7,748) - 8,367
Sussex Community Foundation
(Food Partnership Project) 9,120 (2,380) (6,740) - -
Sussex VCSE Leaders Alliance - 21,391 (21,391) - -
National Lottery Community Fund 12,187 83,385 (88,859) - 6,713
The St Christopher’s Trust 8,543 - (8,543) - -
Mid Sussex District Council
Volunteering 7,697 12,500 (20,197) - -
UKSPF Community Hub
Development fund - 48,788 (11,922) (36,866) -
Mid Sussex District Council (Food
Partnership) - 2,178 (2,178) - -

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

HHTC- supporting VCSE sector
in Haywards Heath Town Council - 5,625 (5,625) - -
HSBC Community Volunteer
Fairs - 750 (750) - -
NHS Sussex – Frailty
Engagement Project - 5,000 (1,200) - 3,800
Mid Sussex District Council
Supporting Ukrainian Community - 3,915 (3,915) - -
World Jewish Relief Fund - 1,500 (1,500) - -
Co-op Local Community Fund - 500 (500) - -
Clarion Futures Community
Development from Bentswood
@34 Haywards Heath - 16,500 (16,500) - -
46,633 215,767 (206,654) (36,866) 18,880
Total of funds 204,594 445,531 **(313,507) ** - 336,618

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Statement of funds (continued) Statement of funds - prior year

Balance at
Balance at Transfers 31 March
1 April 2023 Income Expenditure in/out 2024
£ £ £ £ £
Unrestricted funds
Designated funds
Community cafe warm hub 1,358 - - - (1,358) -
Fixed assets and building
related fund - - - - 36,794 36,794
1,358 - - - 35,436 36,794
General funds
General Funds - all funds 104,215 144,745 (129,150) 1,357 121,167
Total Unrestricted funds 105,573 144,745 (129,150) 36,793 157,961

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Statement of funds (continued)

Balance at
Balance at Transfers 31 March
1 April 2023 Income Expenditure in/out 2024
£ £ £ £ £
Restricted funds
Haywards Heath Town Council - 500 (500) - -
Mid Sussex District Council
Listening Project - 4,700 (1,551) - 3,149
Clarion Futures (Warm Packs) - 4,200 (361) - 3,839
Clarion Futures (Warm Space) - 5,000 (3,730) - 1,270
West Sussex County Council
(Household Support Fund
Round4) - 5,000 (4,172) - 828
Mid Sussex District Council
Food Partnership Project 1,824 - (1,824) - -
Sussex Community Foundation
(Food Partnership Project) 9,999 - (879) - 9,120
West Sussex County Council
Food Partnership Project 178 - (178) - -
National Lottery Community
Fund - 61,545 (49,358) - 12,187

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Statement of funds (continued)

Statement of funds - prior year (continued)

Balance at
Balance at Transfers 31 March
1 April 2023 Income Expenditure in/out 2024
£ £ £ £ £
The St Christopher’s Trust - 20,368 (11,825) - 8,543
Mid Sussex District Council
Volunteering - 12,500 (4,803) - 7,697
UKSPF Community Hub
Development fund - 51,212 (14,418) (36,794) -
Burgess Hill Town Council
volunteer engagement - 911 (911) - -
Sussex Community Foundation
(Warm Hub) - 5,000 (5,000) - -
Sussex Crisis Fund cafe
project 430 - (430) - -
Mid Sussex District Council
Supporting Ukrainian
Community - 12,587 (12,588) 1 -
Gatwick Airport Community
Fund - 2,600 (2,600) - -
World Jewish Relief Fund - 1,500 (1,500) - -
William Reed Ukrainian support 380 - (380) - -
Mid Sussex District Council
(warm spaces) - 500 (500) - -
12,811 188,123 (117,508) (36,793) 46,633
Total of funds 118,384 332,868 332,868
_(246,658) _		 - 204,594

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

AIM AND USE OF DESIGNATED AND RESTRICTED FUNDS

Designated funds:

Fixed asset and building related fund has been established to allocate funds for covering the depreciation costs in the future years.

Cherry Tree major repairs fund has been set up for expenditure on major repairs and maintenance of the Cherry Tree Centre.

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.

Mid Sussex District Council and the Mid Sussex Partnership- EDEI project – delivering training and peer support for members to drive inclusive practices across volunteer recruitment and retention, governance and service delivery.

Sussex VCSE Leaders Alliance – employing the Sussex VCSE Leaders Alliance Strategic Lead for West Sussex, working jointly with NHS Sussex to strengthen the VCSE role as an integrated care system partner.

Mid Sussex District Council (Food Partnership)- employing Mid Sussex Food Partnership Coordinator until the Mid Sussex Food Partnership develops their governance structure.

Haywards Heath Town Council - supporting community development including volunteering across Haywards Heath.

HSBC – supporting Community People Volunteer Fairs across Mid Sussex.

NHS Sussex – Frailty Engagement Project- to identify how community groups can support the NHS in reducing and preventing frailty, helping people stay well and live independently for longer.

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COMMUNITY PEOPLE MID SUSSEX CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Mid Sussex District Council - supporting Ukrainian Community in Mid Sussex.

World Jewish Relief Fund - host an Employment Adviser to support Ukrainian guests in Sussex into meaningful work.

UK Shared Prosperity Fund - support for the development of community hubs.

Co-Op Local Community Fund- toward running a community café.

Clarion Futures (No34) - community development from No 34 Community Hub Bentswood Haywards Heath.

15. Summary of funds

Summary of funds - current year

Balance at 1 Transfers Balance at 31
April 2024 Income Expenditure in/out March 2025
£ £ £ £ £
Designated funds 36,794 - - 102,017 138,811
General funds 121,167 229,764 (106,853) (65,151) 178,927
Restricted funds 46,633 215,767 (206,654) (36,866) 18,880
204,594 445,531 445,531
**(313,507) **		 - 336,618
Summary of funds - prior year
Balance at
Balance at Transfers 31 March
1 April 2023 Income Expenditure in/out 2024
£ £ £ £ £
Designated funds 1,358 - - 35,436 36,794
General funds 104,215 144,745 (129,150) 1,357 121,167
Restricted funds 12,811 188,123 (117,508) (36,793) 46,633
118,384 332,868 332,868
_(246,658) _		 - 204,594

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16. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted Restricted Total
funds funds funds
2025 2025 2025
£ £ £
Tangible fixed assets 128,811 - 128,811
Current assets 278,807 18,880 297,687
Creditors due within one year (89,880) - (89,880)
Total 317,738 18,880 336,618
Analysis of net assets between funds - prior year
Unrestricted Restricted Total
funds funds funds
2024 2024 2024
£ £ £
Tangible fixed assets 114,500 - 114,500
Current assets 69,738 46,633 116,371
Creditors due within one year (26,277) - (26,277)
Total 157,961 46,633 204,594

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 £5,688 (2024 - £7,045) The amount payable to the fund at the balance sheet date is £799 (2024 - £1,440).

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