**The Somerset Centre, Brighton** 

**Charity No. 1170520** 

**Company No. CE 009231** 

**Trustee's Report and Unaudited Accounts** 

**31 March 2022** 



**The Somerset Centre, Brighton Contents** 

||Pages|
|---|---|
|Trustee's Annual Report|2 to 7|
|Independent Examiner's Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Accounts|11 to 16|



Page 1 



## **THE SOMERSET CENTRE, BRIGHTON** 

## **TRUSTEES REPORT** 

## **FOR THE YEAR ENDED 31 MARCH 2022** 

**CHARITY NUMBER: 1170520 COMPANY No: CE009231 CHARITY ADDRESS:** 62 St James’s Street, Brighton, East Sussex. BN2 1PR. **TRUSTEES** Mr John Barry Mr Allen Bicks (Resigned 25.07.2021 Mrs Cigdem Ford Mr Martin Flanagan (Resigned 28.02.22) Ms Frances Horsley Mr David Miller Rev Helen Rose (Appointed 31.01.2022) Dr Jane Traies Mr Nigel Wright (Appointed 22.02.2022, Resigned 30.04.2022) **CHAIR:** Mr John Barry **TREASURER:** Mr Martin Flanagan (Resigned 28.02.22) Mr Nigel Wright (Appointed 01.03.2022, Resigned 30.04.22) **SECRETARY:** Mr Allen Bicks (Resigned 25.07.21) **MANAGER:** Ms Judith Eighteen **B&HCC HEALTH & ADULT SOCIAL CARE REPRESENTATIVE:** Ms Judith Cooper, Commissioning and Contracts Manager, Health & Adult Social Care **PRINCIPAL BANKERS:** Co-Operative Bank, Delf House. Southway, Skelmersdale, Lancashire, WN8 6WT. **ACCOUNTANTS:** Marsh & Co 254 Upper Shoreham Road Shoreham by Sea BN45 6BF 

Page 2 



**THE SOMERSET CENTRE, BRIGHTON** 

## **TRUSTEES REPORT** 

## **FOR THE YEAR ENDED 31 MARCH 2022** 

The Trustees of The Somerset Centre, Brighton presents their Report and Examined Financial Statement of Accounts for the 12 months to 31 March 2022. The Trustees consider the accounts comply with the current statutory requirements, its governing constitution, and the Charity Commission Statement of Recommended Practice. 

## **Structure, Governance and Management** 

The Somerset Centre, Brighton was registered with the Charity Commission as a Charitable Incorporated Organisation (a CIO) on 2 December 2016. In the transition period up to October 2017 the trustees adopted a new Constitution for the CIO and passed a resolution to enable the CIO to carry on the work of the charity formerly known as the Somerset Day Centre. The Somerset Centre, Brighton took over the operation of the Day Centre on 1 October 2017. 

During 2020 the final transfer of funds from the Somerset Day Centre to The Somerset Centre, Brighton and the closure of the Somerset Day Centre bank account had been completed. During 2021 the Transfer of Assets and Undertakings was registered with the Charity Commission, and the final Annual Return for the Somerset Day Centre was also submitted to the Commission. In August 2021 the merger of the Somerset Day Centre and The Somerset Centre, Brighton was confirmed by the Charity Commission (which ensures that donations to the former charity can be accepted by the new one), and the Somerset Day Centre was finally removed from the Register of Charities. 

The Somerset Centre, Brighton, situated in the heart of Brighton’s Kemptown, aims to provide a maximum of 23 places each day for vulnerable local older people (dependent on need). We serve mainly East Brighton and Queens Park, which include areas ranked among the most deprived in Britain (Source: English Index of Deprivation, 2019). People with transport can attend from further away. Normally the Day Centre provides an average of 82 places and lunches per week, but the pandemic in 2020-21 reduced attendances significantly, and 2021-22 has seen a gradual recovery in numbers of those attending. 

## **Governing Document** 

We operate under a new **Constitution** adopted in 2017 and which sets out how the charity is run. 

## **How the Charity is constituted** 

We are a Charitable Incorporated Organisation. 

## **Trustees** 

The Trustees who served during the 12 months under review are listed above. During 2021-22 we had 7 trustees (two retired during the year, and two new appointments were made). They, together with the Manager and Deputy Manager of the Day Centre, form the Management Committee. Our procedure for appointing trustees follows Charity Commission guidelines and is reviewed regularly. New trustees are appointed by the existing ones, are confirmed at the AGM, and serve until the following AGM. The officers (Chair, Vice Chair, Treasurer and Secretary) are elected at each AGM. All Trustees give their time voluntarily and receive no remuneration or benefits for their duties as trustees (other than for minor expenses such as stationery and postage costs, etc). A recruitment programme for new trustees was begun in the autumn of 2021, when the Day Centre resumed whole-day sessions. 

Page 3 



**THE SOMERSET CENTRE, BRIGHTON** 

## **TRUSTEES REPORT** 

## **FOR THE YEAR ENDED 31 MARCH 2022** 

## **Objectives and Activities** 

## **Objects of the charity as set out in the governing document** 

To relieve the aged, sick, or disabled residents of Brighton and to assist in providing in the interest of social welfare and with the object of improving their condition of life a Day Centre with facilities for maintaining and improving the health of such persons and facilities for their recreation or leisure time occupations. 

## **Public benefit statement about activities to meet our objects** 

1. Our work produces these identifiable benefits: 

- a. Reduces anxiety and isolation and provides companionship. 

- b. Improves health and well-being and widens members’ knowledge of other services, reduces visits to GPs and other health services. 

- c. Provides personal care. 

- d. Encourages mobility, activity, and participation. 

- e. Stimulates independence, ambition and encourages choice. 

- f. Supports friendship and promotes community engagement outside the day centre. 

- g. Promotes education and learning. 

- h. Promotes equality and diversity. 

- i. Promotes prevention and early intervention. 

- j. Supports members by remaining flexible and listening to needs. 

- k. Maintains value for money. 

2. Benefit to the Public or a section of the Public: 

The Day Centre provides supportive social and recreational day care facilities and transport for a maximum of 23 people per day, for 4 days each week. We support isolated older people of varying abilities (many using mobility aids), with the objective of improving their health and wellbeing. Days at the Centre are intended to be enjoyable and stimulating, providing an extensive range of activities and support in a safe and accessible space where they can meet, share meals, receive personal care including hairdressing, are offered advice and pursue recreational activities among friends. 

## **Main Activities and Achievements of the Charity during the year:** 

The year under review continued to be influenced by the effects of the Coronavirus pandemic but also saw the gradual resumption of support for our members. By April 2021 we were providing a limited service of two sessions per day, for a maximum of 12-14 places daily, and up to about 55 places per week. A full-day service was resumed in September 2021, but the Centre continued with restrictive rules, regular risk assessments, social distancing, and controlled numbers and spaces to ensure safe operations for our members and staff, and by January 2022 attendances had stabilised at about 65 per week. As the long isolation had affected the mental health of some members, so activities on re-opening were adapted to their needs, with enhanced support and quiet activities with minimal physical contacts to reduce Covid transmission risks. 

1.Staffing: More depression and/or mental health issues among the members required more challenging and intensive care from the staff, and it was clear that we need more staff. 

Page 4 



**THE SOMERSET CENTRE, BRIGHTON** 

## **TRUSTEES REPORT** 

## **FOR THE YEAR ENDED 31 MARCH 2022** 

2. Our outreach programme continues to provide significant and growing support for older members of the local LGBT+ community through Older and Out lunch club meetings. Although suspended during the pandemic, these were successfully resumed in September 2021, providing a varied programme of talks, entertainments, and advice service as well as the popular lunches. Two casualties of the need for covidsafe routines were the Village Metropolitan Church, (church services for the LGBT community) and the Radical Rhizomes (supporting LGBT people from the local BME community); both found that the socialdistancing requirements were incompatible with the numbers they attracted. 

3. Work opportunities for our Volunteers were re-introduced from September 2021 once covid threats receded sufficiently. 

4. Committee Work: During 2021 the final transfer of responsibility for the Day Centre to the new charity known as The Somerset Centre, Brighton was completed by the trustees. Three areas of work have been at the forefront our concerns this year: 

**Rebuilding the service** has been essential after the impact of covid and lockdowns, and the Committee have been providing advice and practical support for the staff in preparing for the gradual re-opening of the service during 2021, and I am grateful to the trustees for their help with this key work. **Trustee/Treasurer/Accounts** : We were unable to replace our most recent trustee with the responsibility as our treasurer. During this vacancy we have relied on some exceptionally dedicated work by a staff member with business experience for managing our day-to-day accounts. We have now begun investigating alternative online accounting systems for use in future. 

**Fundraising** : We continue to need to raise funding for the service, but in a year when many other voluntary organisations were seeking grants, our relatively healthy Reserve has worked against us. Nevertheless, we are grateful for the income we have raised. 

The trustees also managed a Grievance Hearing following a complaint raised by two staff which was resolved satisfactorily. Legal costs were incurred in the interest of protecting the charity. 

## **Investment Powers** 

All monies received to be applied for furthering all or any of the charitable objects of the organisation. 

## **Financial Review** 

The Somerset Centre, Brighton main income comes from donations, Brighton and Hove City Council (through our service contract) and from self-funding members. This year saw an unexpected bonus of £25,000 from an insurance claim against losses during the later lockdown periods which helped to keep our finances secure. 

Grants were received, including £2,000 from Dodgson Foundation and £8,000 from Brighton & Hove City Council. 

Donations of £4,806 were received, including £1,762 which was restricted from many donors as well as members. The Trustees wish to thank each and every one of them. 

Through the generosity of all the donors the Somerset Centre, Brighton had a surplus of income over expenditure of £8,841. If the funds from the insurance claim are excluded, there is a net deficit of £16,159. That compares to a surplus of £17,180 in 2020/21. 

Page 5 



**THE SOMERSET CENTRE, BRIGHTON** 

## **TRUSTEES REPORT** 

## **FOR THE YEAR ENDED 31 MARCH 2022** 

Total expenditure of £145,411 is broadly in line with costs in 2020/21 £119,941. Staff costs represent 70.59% of total expenditure, and we applaud their dedication and professionalism in supporting the members. 

Total restricted and unrestricted funds on the Balance Sheet total £75,612, of which the restricted element for special events increased by £1,782 to £10,106. Unrestricted designated fund and general reserves increased by £7,059 to £65,506, buoyed by the £25,000 from the insurance claim. 

The Somerset Centre, Brighton ends the year in good/reasonable financial health to face the challenges ahead. 

## **Risk Management** 

During the year the Trustees continued to oversee issues of risk and financial management. We maintain a programme of reviewing all our policies and ensure they are available for inspection and reference. The Trustees examined the principal areas of the charity’s operations and considered the major risks faced in each area. 

## **Reserves:** 

The level of general reserves is regularly monitored by the Trustees and will be subject to review in the light of the impact of Covid and our subsequent operations on our finances. A major element of our costs continues to be for the provision of our minibus, which is essential for our operation and was last replaced in April 2014. We maintain a Minibus Reserve Fund to provide for any exceptional costs that arise and for its eventual replacement. The Trustees intend to use the restricted reserves as designated. 

## **Accounting:** 

In preparing the financial statements, the trustees have used appropriate accounting policies, consistently applied, and supported by reasonable prudent judgements and estimates and all accounting standards which they consider to be applicable have been followed. 

## **Accounting Records:** 

The trustees have responsibility for ensuring that the Charity keeps accounting records which disclose with reasonable accuracy the financial position of the Charity and which enable them to ensure that the financial statements comply with the Charities Acts. 

Care should be taken to relate the general level of expenditure to the general level of income. Trustees should review annually the scale and proportion of administrative expenses and satisfy themselves that these are reasonable. 

## **General Responsibility:** 

The trustees have general responsibility for taking such steps as are reasonable to safeguard the assets of the Charity and to detect irregularities. 

Page 6 



## 

## 

## 




**The Somerset Centre, Brighton Independent Examiners Report** 

## **Independent Examiner's Report to the trustee of The Somerset Centre** 

I report to the trustees on my examination of the financial statements of The Somerset Centre for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. 

## **Responsibilities and basis of report** 

As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustee considers that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed. 

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect: 

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

- the financial statements do not accord with those records; or 

- the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached. 

## Marsh & Co Accountants MAAT 

Marsh & Co Accountants Limited 254 Upper Shoreham Road Shoreham by Sea West Sussex 

BN43 6BF 

24 January 2023 



**The Somerset Centre, Brighton Independent Examiners Report** 

## **Independent Examiner's Report to the trustee of The Somerset Centre** 

I report to the trustees on my examination of the financial statements of The Somerset Centre for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. 

## **Responsibilities and basis of report** 

As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustee considers that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed. 

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect: 

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

- the financial statements do not accord with those records; or 

- the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached. 

## Marsh & Co Accountants MAAT 

Marsh & Co Accountants Limited 254 Upper Shoreham Road Shoreham by Sea West Sussex BN43 6BF 

24 January 2023 

Page 8 



**The Somerset Centre, Brighton Statement of Financial Activities** 

## **for the year ended 31 March 2022** 

|**Notes**<br>**Income and endowments**<br>**from:**<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>Other trading activities<br>Investments<br>Other<br>5<br>**Total**<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>6<br>Other<br>7<br>**Total**<br>Net gains on investments<br>**Net income**<br>Transfers between funds<br>**Net income before other**<br>**gains/(losses)**<br>**Other gains and losses**<br>Gains on revaluation of<br>fixed assets<br>Actuarial Gains on defined<br>benefit pension schemes<br>Other Gains<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**|**Unrestricted**<br>**funds**|**Restricted**<br>**funds**||**Total funds**|**Total funds**|
|---|---|---|---|---|---|
||**2022**|**2022**|**2022**|**2022**|**2021**|
||**£**|**£**|**£**|**£**|**£**|
|||||||
||3,024|1,782|-|4,806|3,320|
||135,064|-|-|135,064|51,169|
||-|-|-|-|-|
||-|-|-|-|-|
||14,382|-|-|14,382|82,632|
||152,470|1,782|-|154,252|137,121|
|||||||
||-|-|-|-|-|
||42,765|-|-|42,765|21,601|
||102,646|-|-|102,646|98,340|
||145,411|-|-|145,411|119,941|
||-|-|-|-|-|
||7,059|1,782|-|8,841|17,180|
||-|-|-|-|-|
||7,059|1,782|-|8,841|17,180|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||7,059|1,782|-|8,841|17,180|
|||||||
||58,447|8,324|-|66,771|49,591|
||65,506|10,106|-|75,612|66,771|
|||||||
|||||||
|||||||



Page 9 



Jhe Somerset Centre, **Brighton** Balance Sheet 

## at 31 March 2022 

## Charity No. 1170520 

|Charity No. 1170520<br>Fixed assets<br>Tangible assets<br>8<br>Current assets<br>Debtors<br>9<br>Cash at bank and in hand<br>Creditors: Amount falling due within one year<br>10<br>Net current assets<br>Total assets less current liabilities<br>Total net assets<br>The funds of the charity<br>Restricted funds<br>11<br>Restricted income funds<br>Unrestricted funds<br>11<br>General funds<br>Designated funds<br>Total funds|2022<br>£<br>4,278<br>4,278<br>5,816<br>69,497<br>75,313<br>(3,979)<br>71,334<br>75,612<br>75,612<br>10,106<br>10,106<br>53,267<br>12,239<br>65,506<br>75,612|2021<br>£<br>5,704|
|---|---|---|
|||5,704<br>7,523<br>55,699|
|||63,222<br>(2,155)|
|||61,067<br>66,771|
|||66,771<br>8,324|
|||8,324<br>46,208<br>12,239|
|||58,447<br>66,771|



These financial statements were approved by the board of trustees and were authorised for issue. 

Approved by the trustees on 23 January 2023 

And signed on their behalf by: Mr John Barry ft-h January 2023 **2,1,** 

Page 10 



**The Somerset Centre, Brighton Notes to the Accounts** 

## **for the year ended 31 March 2022** 

- 1 **Accounting policies** 

## **Basis of preparation** 

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. 

## **Change in basis of accounting or to previous accounts** 

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. 

## **Fund accounting** 

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. **Income** Recognition of All incoming resources are included in the statement of financial activities when income entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income; - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

- income from donated goods is measured at the fair value of the goods unless this is impracticable to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

Page 11 



**The Somerset Centre, Brighton Notes to the Accounts** 

## **Expenditure** 

Recognition of Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable, and consistent basis. 

Page 12 



**The Somerset Centre, Brighton** 

## **Notes to the Accounts** 

## 2 **Statement of Financial Activities - prior year** 

|**Income and endowments from:**<br>Donations and legacies<br>Charitable activities<br>Other trading activities<br>Investments<br>Other<br>**Total**<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>Other<br>**Total**<br>Net gains on investments<br>**Net income**<br>Transfers between funds<br>**Net income before other**<br>**gains/(losses)**<br>**Other gains and losses:**<br>Gains on revaluation of fixed assets<br>Actuarial Gains on defined benefit pension<br>schemes<br>Other Gains<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**<br>3<br>**Income from donations and legacies**<br>**Unrestricted**<br>**£**<br>Donations<br>3,024<br>3,024|**Unrestricted**<br>**funds**<br>**2021**<br>**£**<br>3,320<br>38,710<br>-<br>-<br>82,632<br>124,662<br>-<br>109,941<br>-<br>109,941<br>-<br>14,721<br>7,040<br>21,761<br>-<br>-<br>-<br>21,761<br>49,591<br>71,352<br>**Restricted**<br>**£**<br>1,782<br>1,782|**Restricted**<br>**funds**<br>**2021**<br>**£**<br>-<br>12,459<br>-<br>-<br>-<br>12,459<br>-<br>10,000<br>-<br>10,000<br>-<br>2,459<br>(7,040)<br>(4,581)<br>-<br>-<br>-<br>(4,581)<br>-<br>(4,581)<br>**Endowment**<br>**£**<br>-<br>-|**2021**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>**Total**<br>**2022**<br>**£**<br>4,806<br>4,806|**Total funds**<br>**2021**<br>**£**<br>3,320<br>51,169<br>-<br>-<br>82,632|
|---|---|---|---|---|
|||||137,121<br>-<br>119,941<br>-|
|||||119,941<br>-|
|||||17,180<br>-|
|||||17,180<br>-<br>-<br>-|
|||||17,180<br>49,591|
|||||66,771|
|||||**Total**<br>**2021**<br>**£**<br>3,320|
|||||3,320|



Page 13 



**The Somerset Centre, Brighton Notes to the Accounts** 

## 4 **Income from charitable activities** 

|Day centre<br>Grants<br>Other<br>5<br>**Other income**<br>Grants<br>Furlough|**Unrestricted**<br>**£**<br>110,064<br>-<br>25,000<br>135,064<br>**Unrestricted**<br>**£**<br>10,000<br>4,382<br>14,382|**Restricted**<br>**£**<br>-<br>-<br>-<br>-<br>**Restricted**<br>**£**<br>-<br>-<br>-|**Endowment**<br>**£**<br>-<br>-<br>-<br>-<br>**Endowment**<br>**£**<br>-<br>-<br>-|**Total**<br>**2022**<br>**£**<br>110,064<br>-<br>25,000<br>135,064<br>**Total**<br>**2022**<br>**£**<br>10,000<br>4,382<br>14,382|**Total**<br>**2021**<br>**£**<br>38,650<br>12,459<br>60|
|---|---|---|---|---|---|
||||||51,169|
||||||**Total**<br>**2021**<br>**£**<br>26,908<br>55,724|
||||||82,632|
|||||||
|6<br>**Expenditure on charitable activities**<br>**Unrestricted**<br>**£**<br>_Expenditure on charitable_<br>_activities_<br>Activities undertaken directly<br>7,421<br>Support costs<br>32,771<br>Governance costs<br>2,573<br>42,765||**Restricted**<br>**£**<br>-<br>-<br>-<br>-|**Endowment**<br>**£**<br>-<br>-<br>-<br>-|**Total**<br>**2022**<br>**£**<br>7,421<br>32,771<br>2,573<br>42,765|**Total**<br>**2021**<br>**£**<br>19,561<br>1,670<br>370|
||||||21,601|



Page 14 



**The Somerset Centre, Brighton Notes to the Accounts** 

## 7 **Staff costs** 

|**Staff costs**|||
|---|---|---|
||**2022**|**2021**|
||**£**|**£**|
|Salaries and wages|96,131|92,608|
|Social security costs|2,536|2,063|
|Pension costs|3,979|3,669|
||102,646|98,340|
|No employee received emoluments in excess of £60,000.|||
|Total employee benefits received by key management|-|-|
|personnel|||
|The average monthly number of full time equivalent employees|during the year was as follows:||
||**2022**|**2021**|
||**Number**|**Number**|
|Brighton|5|5|
||5|5|



8 **Tangible fixed assets** 

|**Tangible fixed assets**||||||
|---|---|---|---|---|---|
|**Cost or revaluation**<br>At 1 April 2021<br>Additions<br>Revaluation<br>Transfers<br>Disposals<br>At 31 March 2022<br>**Depreciation and**<br>**impairment**<br>At 1 April 2021<br>Depreciation charge for the<br>year<br>Impairment<br>Revaluation<br>Transfers<br>Disposals<br>At 31 March 2022<br>**Net book values**<br>At 31 March 2022<br>At 31 March 2021|**Land and**<br>**buildings**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**Fixtures and**<br>**fittings**|**Vehicle**|**Furniture &**<br>**Equipment**<br>**£**<br>4,840<br>-<br>-<br>-<br>-<br>4,840<br>2,644<br>549<br>-<br>-<br>-<br>-<br>3,193<br>1,647<br>2,196|**Total**<br>**£**<br>14,345<br>-<br>-<br>-<br>-|
|||**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**£**<br>9,505<br>-<br>-<br>-<br>-<br>9,505<br>5,997<br>877<br>-<br>-<br>-<br>-<br>6,874<br>2,631<br>3,508|||
||||||14,345|
||||||8,641<br>1,426<br>-<br>-<br>-<br>-|
||||||10,067|
||||||4,278|
||||||5,704|



Page 15 



**The Somerset Centre, Brighton Notes to the Accounts** 

## 9 **Debtors** 

|Other debtors<br>Prepayments and accrued income<br>Amounts included within Other debtors<br>that fall due after more than one year<br> **Creditors:**<br>amounts falling due within one year<br>Trade creditors<br>Other taxes and social security|Other debtors<br>Prepayments and accrued income<br>Amounts included within Other debtors<br>that fall due after more than one year<br> **Creditors:**<br>amounts falling due within one year<br>Trade creditors<br>Other taxes and social security||**2022**<br>**£**<br>4,091<br>1,725<br>5,816<br>-<br>**2022**<br>**£**<br>1,198<br>1,666||**2021**<br>**£**<br>1,360<br>6,163|
|---|---|---|---|---|---|
||||||7,523|
||||||-|
||||||**2021**<br>**£**<br>822<br>-|
|Accruals|||1,115||1,333|
|**Movement in funds**|**At 1 April**<br>**2021**<br>8,324<br>8,324<br>46,208<br>5,000<br>1,239<br>6,000<br>-<br>12,239<br>66,771|**Incoming**<br>**resources**<br>**(including**<br>**other**<br>**gains/losses)**<br>**£**<br>1,782<br>1,782<br>152,470<br>-<br>-<br>-<br>-<br>-<br>154,252|3,979<br>**Resources**<br>**expended**<br>**£**|**Gross**<br>**transfers**<br>**£**<br>-<br>-<br>-<br>-<br>(1,239)<br>1,239<br>-<br>-<br>-|2,155|
||||||**At 31**<br>**March**<br>**2022**<br>**£**<br>10,106|
|||||||
|**Restricted funds:**<br>**Restricted income funds:**||||||
|Restricted funds|||-|||
|_Total_<br>**Unrestricted funds:**<br>**General funds**<br>**Designated funds:**<br>Maintenace reserve<br>Pension reserve<br>Minibus reserve|||-<br>(145,411)<br>-<br>-<br>-<br>-<br>-<br>(145,411)||10,106|
||||||53,267<br>5,000<br>-<br>7,239<br>-|
|||||||
|_Total_<br>**Total funds**|||||12,239|
|||||||
||||||75,612|



## 10 **Creditors:** 

## 11 **Movement in funds** 

The trustees believe, after reviewing the position, that the conditions creating the need for the designated pension reserve are no longer present. The management committee believe these designated funds should be allocated to the Minibus reserve. 

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