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← The Somerset Centre, Brighton

2024-03-31-accounts

Chwity No. 1170520 Conyy No. CE009231 31 Math 2(r24

The Somerset Centre, Brlghton Contents Pages Tru51ee's Annual Report 2to7 Independent Examinerfs rep￿t Statement of Financial ACtI￿lieS Balance Sheet 10 Notes to the Accounts 11 10 17 Pagel

THE SOMERSETCENTRE BRIGHTON TRUSTEES REPOR FOR THE YEAR ENDED 31 MA CH 202 CHARITY NUMBER: 1170520 CHARITY ADDRESS: 62 St James's Streel. Brighton. Easl Sussex. BN2 1PR. TRUSTEES MrJohn Barry MrAlen Bick5 (appointed 22.5.2023) Mis Christine Edward5 (appointed 27.11.20231 Mrs Cigdem Ford Ms Frances Horsley (resigned6.8.20231 Miss Pamela Lord Mr David Miller (resigned 31.1.24) Dr Jane Traies I￿signed 26.9.2023) CHAIR: MrJohn Barry TREASURER: (Vacancy from 01.05.2022) SECRETARY: Mr Auen Bicks {Appointed 25.9.2023) MANAGER= Mr Robert He￿Y (Ading Manager from 08.02.2023: appointed Manager from 1.6.2023) B&HCC HEALTH & ADULT SOCIAL CARE REPRESENTATIVE- Ms Judith Cooper. Commissioning and Contracts Manager. Health & Ad￿t Soual Care, Brigmon & Hove City Counol PRINCIPAL BANKERS: CiTrOperative Bank. Delf House. Southway, Skelmersdale. Lancashire. MN8 6WT. ACCOUNTANTS: Maish & Co 254 Upper Shoreham Road Shoreham by Sea BN45 6BF BOOKKEEPER: Mrs Tracey Dawe TAD Accountan￿ SeNices 73 College Road Upper Seeding. Steyning, BN44 3TD Page 2

THE SOMERSET CENTRE BRIGHTON The Trustee5 of The Somerset Centre, Brighton present their Report and Examined Financial Statement of Accounts for the 12 months to 31 March 2024. The Trustees consider the accounts comFAy with the current statutory requirements. ils governing conslitubon and the Charity Commission Statement of Recommended Practice. Structure. Governance and Management The Somersel Centre, Brighton was registered with the Charity Commission as a Charitable Incorporated Organisalion la CIO) on 2 December 2016. In the transition period up lo October 2017 the Iruslees adopted a new Constitution for the CIO and passed a iesolution to enable the CIO to carry on the wotk of the charity formedy known as the Somerset Day CenlTe. The Somerset Centre. Brighton took over the operation of the Day Centre on 1 October 2017. In August 2021 the merger oflhe Sometset Day Centre and The Somerset Cenlre. Brighton was confim)ed by the Charity Commission. This ensuTes that donations to the former charity can be accepted by the new one. and the Somersel 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 rAaces each day for socially isolated local older people wth a defined need. We serve mainly East Brighton and Queens Patk. which include areas ranked among the most deprived in Britain (Source- English Index of Deprivation. 20191. People with transport can attend from further away. Normally the Day Centre aims to provide an average of 82 places and lunches per week. The pandernic and lockdowns 012020-21 had resulted in temporary dosure followed by reduced attendances, bul the numbers of those attending during 2023-24 indicate that the Centre was again offering a nomial sery1￿. Governing Document We operate under a new Constitution adopled in 2017 and which sets oth how the charity is run. How the Charity is constituted We are a CharitatAe Incorporated organisati￿. Tru5tee$ The Trustees who served during the 12 months under review are listed above. Duting 2023-24 a total of 8 people served as trustees Ilhree retired during the year. and two new appointments were made}. They. together with the Manager of the Day Centre. fomi the Management Committee. Our procedure for appointing tru51ees follows Charity Commission guidelines and 15 reviewed regularly. New trustee5 are appointed by the existing ones. are conlimied at the AGM. and serve until lfve following AGM_ The officers (Chaii, Ific￿Chair, Treasurer and Secretary) are elected at each AGM. All Trustees give their lime voluntarily and receive no remuneialion or benefits lor their duties as trustees {olher than for minor expenses such as slalionery and postage costs, elc.). We have operated a rectuitmenl programme foT new trustees since 2021. when the Day Centre resumed w￿e-daY sessions following the Covid pandemic_ 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 inteTesl 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. Page 3

THE SOhlERSET CENTRE BRIGHTON Public benefit statement about activities to meet our objects 1. Our work produce5 these identifiable benefi￿. a. RedU￿S anxiety and isolation and provides companionship. b. Improves health and welkbeing and widens members. kn¢ythe(Ige of other sewvice5. reilu¢e5 VlStt5 to GPS and other heatth seryices. c. Provides personal care. d. Encourages mobility. aclivity and pathipation_ e. Slimulales independence. ambilion and encourages choice. f. SuppoTts friendship and promotes community engagemenl oulside the Day Centre. g. Promoles educalion and leaming. h. Promote5 equality and diversity. PTomoles prevention and eady intervenlion. j. Supports member5 by remaining flexible and listening to their needs. k. Maintains value lor money. 2. Benefit to the Public or a sKtion rAthe Public: The Day Centre provide5 5upporkn.ve 5(Kiai and recreational day cale facilitie5 and Ir8n5POrt for a maximum of 23 people per day. for 4 days each week. We support isolaled older people of varying abilities (many using mobility aids). with the obje¢live ol tfflproving Iheii health wellbeing. Days al the Centre are intended to be enjoyable and stimulaling. providing an extensive range of actmties and support in a safe and accessible space. The older people lour Members) can meet. share meals. ie¢eive petsonal care induding hairdies5ing and chiropody. are offered advice. and Pursue recreational activilie5 among lriends. Main A¢tivities and AchiÈvÈments ofthÈ Charity during thè year. 11 is Satisfying lo be able lo report that during the year 2023-24 overall the number of older people allending the Cenlre has continued lo grow. and we currentfy provide an average maximum of 1&16 places daily. and up to about 63 place5 per week_ We aim to offer a lively and posilive environment lor the members lo enjoy each day. but the service also provides wieter activities for Ihe more vulnerable members, adapled lo Iheir needs and with enhanced staff support. Allendances frequentty Ilucluated during the year under revtew. ￿flectIng the changing health conditions and personal circumstances of ihe Members. ￿lIe referrals from ihe health authorities and the local council generally remained lower than before. the number of those self-funding has broadly remained the Same. 11 is a matter of concern and sadness to us that among Ihe members who attended there continues lo be an increasing proportion wth low4evel mental heatth issues. In some cases, those health concem5 worsen. and the membeT may need lo leave us for more intensive caie in a nursing home. 1. Staffing: The year under review has seen some importanl changes. We appointed as our new Manager someone who had already been ser¥ing as our Acting Manager for almost 6 months. He has brought an impressive range of skills to the post and has led the staff team with wholehearted commilment and enlhusia5m. In addii¥)n. during ihe year four new skff were appointed and Ihey are wo(king in a variety of support role5. All staff have all been provided with an induction course. are wothing through Iheir Care Certificate training, and have completed courses in First Aid. Manual Handling Ski115 and File Piecaulion5. Plans have been drawn up lo increase the managefflenl 51aff, and lo review staff role5 to ease workload5. Having one extra slafl will bling us to Ihe staffing level that we operated at before the 202(k21 pandemic, and makes it easier for stafl to take lime off without undue relian￿ on expensNe agency slaff. This largety new team has been working very well, and the irnpact of these p0511ive change5 C￿ the spirit of the Centre is appreciated by Ihe older people who allend. During the year Ihe altendance numbers have been rising slowly. and it recenlly became ne￿SSary lo introduce a wailing list of older people wanting lo attend. Page 4

2 New Actlvities: v￿lIe providing care 15 al the heart of our support foi okjer people. il is an es5enti31 part of our work th81 our slafl arKI voluntee15 run a Servi￿ and aclivilies foi the members which 51irnulale and help the members keep active. Thi5 aspect of our work 15 now being supplemenled by equal￿ valuable inpul fiom a group of independent trainers who offer inspiring sessions on art and poetry. movement and dance. and a new range ol safe sports including sealed rugby, football. tennis and h￿[eY. As ever. we app￿cIate the contribulion of regular vrAunleers for their loyal suppori of the Cenlre. Their support has been invaluable during this period when we have fvequenuy been short of 51afl and also had difficults.es recnjiting suitable repla￿MentS or hiring lemporary agency covei. As part of our links with the loral community, y￿ have also benefitted from regulac volunteering input by students Irom Roedean School who visit Ihe Cenlre regulady for valuable inlergeneralional work as part of their own Community Aclion programme. 3 Our outreach programme: We C￿lIn￿e tr) offer 5LlPPOrt for rnembets of the local older LGBTQ+ omrnunily through the popular monlhty Older and Out lunch dub meetings. which provide in addition lo the nourishing lun¢hes a safe and friendty sooal gathering. The Cost of providing the lunches is mel by the Brighton Rainbow Fund. During the year the proje¢t has also been able to help OLGBTQ+ members suflering from Ihe effect5 of covi&ielaled so(ial isolalion Ihiough a piogiamme of social aclivilies, including a coach outing. a Pride party and a Christmas party. Flus several Iilm aftemoons and social events at the Ledward Centre in Brighton. 4 Trustees: We are fortunate lo have a group ol loyal trustees to help gukle Ihe charity in ils woth for older people. As noled elsewhere in Ihis Report. some Iruslee5 have relired this year. while some new ones have joined u5. Previously we have been able lo allract people Ihrough the Brighton Community Works charity. bul we are fortunate lo have been able lo recruit new Ivu51ees as a resutt of them having their own family members or friends who atlend Ihe Somersel Centre. We have still not been able Io Tecruit a Iruslee with an accountancy background 10 5erye as our treasurei. and in view of this we afe especially grateful lo have excellent prole5sional support and athice from our bookkeeper al TAD Accounlancy Services. We are also very grateful ft)I the a5515lanGe Irom awnong our current Iruslees wth our banking, wages, and aiLounts dulles. 5 Fundraising: Much of our regulai incLKne derives f￿M Iwo sources.. al oui 5eryice conlract wth Brighlon & Hove City Council. and bl payments fiom those membeis who pay their own attendance fees. Allhough our income from the City Council service contract rose this year by a very welcome 5Qh, at the same time staff wages (driven by increases in the Nationai Living Wage) rose by 9.8°k.. so furthef fundraising work remains vital. We are very grateful foi the grants and donalions we received. including the Dodg50n Foundab"on 1£6.(KK)I". the Soulhetn Housing Ttusl (£15351: Big Brighton Breakfa51 Cltjb 1£2761- Roedean Sthool I£2￿),. Anonymous {£2C4Jl-. Ladies who Lunch {£201'. and generous individual donations from lamilies ofour memters lover £1151. The Trustees wish to Ihank each and every one of Ihem for their support. 6 The Fuiure.. we We￿ atle to end Ihe year 2023-24 with an income surFlus, Ihanks lo the changes made in the previous year (appointing new accountants and a b00kk￿per. adopting the Xero accounting software, and success in building up member attendances). but Ihal surplus will te needed lo pay fof Ihe following.. the coming year's wages (which will be almost 10% highei fdlowing Significant increases in the National Living Wage): essenlial mainlenan¢e and ￿paIrS to the buikling and our minibus". and the cosl of a new member of staft who joined us in May 2024 in a Care c￿OrdInal0T and Administrative role.

:HE SOMERSET CENTRE,RIGHTON. ·• TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2024

7 Reserves: Although 2023-24 saw significant improvement in our financial situation, the experience of the previous year (i.e. 2022-23) when high rates of inflation, steep wage rises, and the cost of covering long staff sickness absences all had a major impact on our finances and caused the trustees to review our Reserves policy. As trustees we have a duty to protect the charity, and therefore we committed to building up a modest Reserves fund so that in future we would be better prepared for unexpected "bumps in the road". The revisions to our Reserves policy include provision for regular review of the level of reserves to guard against the risk of accumulating excessive unspent reserve funds. In the meantime, we recognise the need to replace our ageing minibus soon (the estimated cost including special adaptations for disabled passengers is around £60,000), and we have also to provide for inevitable repairs and maintenance costs for the building and the equipment we rely on.

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 ma1h 1hcome comes from Brighton and Hove City Council (through our service contract); from self-funding members; and from grants and donations totaling £152,283.

Through the generosity of all the donors the Somerset Centre, Brighton had a surplus of income over expenditure of £14,298. That compares to a deficit of £34,723 in 2022/23.

Total expenditure was £137,985 (2022/2023 £175,855). Staff costs represent 63.63% of total expenditure (2022/23 64.9%), and we applaud their dedication and professionalism in supporting the members.

Total restricted and unrestricted funds on the Balance Sheet total £55,187 of which the restricted element for special events reserves was £6,563 and the unrestricted and general reserves element was £48,624.

During the year, a due diligence review was undertaken by the Board of Trustees in connection with reserve balances. Following this review ii has been found:

Material glitches disclosed in prior year figures are corrected retrospectively by amending opening balances and comparative amounts for the prior period. The overall total funds previously disclosed in the previous two years has not altered. The board of trustees are holding full documentation on the above prior year adjustments.

The Somerset Centre, Brighton ended the year in good 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.

Page 6

,THE SOMERSET CENTRE RIGHTON . TRUSTEES REPORT YEAR ND D 31 MARCH 202 Reserves-. As recorded in Ihe summary of the years aclivibes (see above17 Reselvesll, the trustees have agreed to increase our reserves so that we are belter prepared for unexpecle(J costs. The level of general ￿selVeS is regularly monitored by Ihe Trustees and IE subject to turther review in the light of Ihe impact of currenl costs incurred this year, in particular for starring and building rnainlenan¢e. Another regular call upon our funds is for the provision and rnaintenance ol our minibus. which is essential for our operation and was last replaced in Apiil 2014. We maintain a Minibus Reserve Fijnd to provide for any excepts.onal costs trat arise and for its eventual replac£ment The Trustees intend lo use the un￿StriCted reserve5 as designated. Accounting.. In preparing the financial statements. the irustees have userj appropriate accounting policies, consistently applied and supported by reasonable prudenljudgments and estimates and all accounting standards which they considerto be applicable have been followed. Accounting Records: The trusiees have résponsibility for ensuring that the Charity keep5 accounting r8eords whieh disclose with reasonable accuracy the financial position of the Charity and which enable them to ensure that the financial statements comply vthth the Charities Acl5. Care should be taken to rela￿ the general level of expendilure lo the general level of income. Trustees should revieN annually the scale and propDrtion of administrative expenses and satisfy thern5elves that these are reasonable. General Responsibility: The trustees have general responsibility for taking such steps as a￿ reasonable to safeguard the assets ofthe Charty and to rJele¢t irregularities. Mernbers of the Executive Managing Committee during the period under review were as follows-. Mr John Barry Mr Ajlen Bicks {appoinled 22.5.20231 Mis Christine EdYrard5 (appointed 27.11.20231 rs Cigdem Ford Mr Robert Henly. (Manager from 1.6.23", previously Acting Manager from 08.02.20231 Ms Frances Horsley (resigned 6.8.20231 M155 Parnela Lord Mr David Millei {resigned 31.1.241 Dr Jane Traies Ire5rgned 26.9.20231 Si9ned... Trustee a Date.... Chair ofthe Managemen Committee Page 7

The Somerset Centre, Brighton Independent Examiners Report

Independent Examiner's Report to the trustee of The Somerset Centre, Brighton

I report to the charity trustee on my examination of the financial statements of The Somerset Centre, Brighton for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustee (and also a director for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 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:

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 Limited 254 Upper Shoreham Road Shoreham by Sea West Sussex

BN43 6BF 18 October 2024

Page 8

The Somerset Centre. &18hton ststement of Flnandal Actlvltle5 for the year ended 31 Marth 2024 Unrestrfcted Restrl¢ted lunds funds Total funds 2024 2024 Totsl funds Amended 2023 Note5 Income ind endowments from: Donations and legacies Charitable activities Other 8,108 141,096 1.545 9,652 141,096 1,535 18,319 122,813 1,535 Totsl 149.204 3.080 152.283 141.132 Expenditsre on: Charitable activities Other 40,772 87,117 127,889 9,425 671 50.197 87,788 61.606 114.249 Total 10.¢yJ6 137,985 175,855 Net gains on investments Net Ineumel{e¥penditure) Transfers between funds 21,315 17.017) 14.298 134.7231 Net Inwmellexpenditurel before other 8aln51(l0￿J 14,298 134.7231 Other gains and1055es Net mo¥ement In funds 21.315 17,0171 14.298 134,7231 Recondllatlon of fundk" Total funds brought forward 27.309 13,580 40,889 75,612 Totsl funds arrled fonward 48,624 6.563 55,187 40.889 Page 9

The Somerset Centre, Brighton Balance Sheet

The Somerset Centre, Brighton
Balance Sheet
at 31 March 2024
2023
Company No.
CE009231		 Notes 2024 Amended
£ £
Fixed assets
Tangible assets 10 3,290 4,018
3,290 4,018
Current assets
Debtors 11 3,683 844
Cash at bank and in hand 49,834 41,453
53,517 42,297
Creditors:Amount falling due within one year 12 (1,620) (5,426)
Net current assets 51,897 36,871
Total assets less current llabllltles 55,187 40,889
Net assets excluding pension asset or llablllty 55,187 40,889
Total net assets 55,187 40,889
The funds of the charity
Restricted funds 13
Restricted income funds 6,563 13,580
6,563 13,580
Unrestricted funds 13
General funds 38,763 17,448
Designated funds 9,861 9,861
48,624 27,309
Reserves 13
Total funds 55,187 40,889

These accounts were approved by the board ofTrustees and were authorised for issue.

Approved by the board on 14 October 2024

And signed on its behalf by:

I 1october 2024

Page 10

The Sofflewset Centre, BrfAhtan Notes to the Acrounts fgr the year ended 3114larth IQ23 l Accountlng pomcles Ba515 ol prep4r4tl The financial ststements have been prepared in accordan￿ with Accounting and Reporting by Charitie5: 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 IFRS 1021- IChaTities SORP IFRS 10211, the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2CMI6. In basls ol accountlni ar to we¥lous accounts There has been no change to the accounting policies Ivaluation rules and method of accounting) since last year and no change5 have been made to accounts for previou5 years. Fund arcountlng Unrestricted funds These are available for use at the discretion of the tru5tee5 in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. t￿l￿ated funds Re5tritted fund5 Income RecognItI¢￿ of Income All incoming resthjrces are included in the statement of financial activities when entitlement ha5 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 ￿liablY measured. The following specifK pdicies are ap￿led to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift. receipt 15 probable. and its amount be measured reliably. legacy income is recognised when Teceipt 15 probable and entitlement 15 established. income from donated goods is rneasured 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 focilities ond services are recogni5ed in the accounts when received if the value can be reliably measured. No amount5 are included for the contribution of general volunteeis. income from contracts for the supply of services is recognised with the delivery of the contTacted sevvice. This isclassified 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 Expenditure 15 recognised on an accruals ba515. Expenditure include5 any VAT which cannot be fulfy recovered, and is reported as part of the expenditure to which it relates. expenditure on raising funds includes the costs of all fundraising activities, events, non charitable trading artivities. and the Sale of donated goods. expenditure on charitable artivities includes all costs incurred by a charity in undertaking actsvities that further its charitsble aims for the benefit of its beneficiaries. including those sUPPOrt costs and costs relating to the governance of the charitv apportioned to charitable attlVltie5. other expenditure includes all expenditure that Is neither related to raising funds for the charity nor part of it5 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 alloc3ted directly to that activity. Shared costs are apportioned between the artivities they contribute to on a reasonable. justifiable, and consistent basis. 2 Company 5tatys The company is a private company limited by guarantee and consequently does not have share capital. Page 12

The Somerset Centre. Brlghton Notes to the Ac¢ounts 3 Statement of Finanfial ti￿ties- wior ye Unre5tr1cted Restrfcted Totsl funds funds P4nend•d fvnds PAnqnd¢d Amended ZOZ3 Z023 Income and endomnents lrnm: Donations and legacies Charitable activities Other trading activities Investments Other Total 7.768 122.813 10.551 18,319 122,813 0,581 10,551 141,132 Expelldlture on: Raising funds Charitable activities 56,588 113,972 5,018 277 61.606 114,249 Other Totsl 170,560 5,295 175.855 Net Income 139,9791 5,256 134,7231 Nqt Inwme before oth•r Ins/Ooss•5) Other galns and Iosse5'. Gains on revaluation of fixed a55etS Actuarial Gain5 on defined benefit pension schemes Other Gains {39,979) 5.256 134.7231 Net movement In fund5 139,9791 5,256 134,7231 Recondliatlw of lund&' Totsl funds broughtforward Totsl funds carrfed forward 67,288 8.324 75.612 4 Income from dona￿0￿5 and le6ade5 Total Totsl 2024 2023 Donations 18,319 18,319 8,108 1,545 9,652 Page 13

The Somerset Centre. 8rl8htun Notes to the Accounts 5 Income from rharltable actl¥ltles Unre5trfrted Total 2024 Tolal 2023 Aciivitie5 undertaken dirertlv 141,096 141.096 141,096 141,096 122,813 122,813 6 Other Income Totsl Total 1023 2024 Grants 1.535 1,535 7 Expenlltsre on ¢harliable acthrfues Totsl Total 2024 2023 Expenditure on choritoble octivities Activities undertaken dirertly Support costs Governance costs 6.694 31.294 2.784 6.987 2.438 13,681 33.732 2.784 10.595 46.950 4.061 40,772 9.425 50.197 61,606 8 Other expendlture Unres￿rted Restrktsd Totsl Total 2024 2023 Employee costs 87.117 87.117 671 87.788 114.249 114.249 671 87.788 Page 14

The Somerset Centre. Brlghton Notes to the Accounts 9 stsff costs 2024 2023 Salarles and wages Social security costs Pension costs 83.567 767 106,588 2.767 4.894 114,249 3.454 87,788 No employee received emoluments in excess of £60.CKJO. The average monthly number of full time equivalent employees thring the year was as follows: 2024 2023 Number Number Brighton 10 Tanglbleflxed assets Vehide Furrmture & Eq￿pmert Totsl Cost or revaluatlon At l April 2023 Additions Disposals At 31 March 2024 9.505 5,920 370 15,425 370 9,505 6,290 15,795 Depredation and lrnpalrment At l April 2023 Depreciation charge for the vear Disposals At 31 March 2024 Net book value5 At 31 March 2024 At 31 March 2023 11 Debtars 7.532 3,875 11.407 494 604 1.098 8.026 4.479 12,505 1.479 1,973 1,811 2.045 3.290 4,018 Z024 Z023 Trade debtors Other debtors Prepayments and accrued income 2,633 232 37 818 807 3.683 844 Page 15

Nami to th• Accounts 12 Credlt4XS: amountsfalling duewthin oneyear Trade creditors Othertaxes and soaal se¢urity Oth creditors Accruals 720 3.983 543 900 13 Mo¥qmofit In sources Ilndudlry Rtaguv At31 M•rth Jkn•nd•d 13.580 3.080 iio.og61 6.563 Taft 3 080 ￿10 096 Genernl fund5 17,448 149,204 1127.8891 38,763 Deslrned fvndsz Maintenance reseNe 5.0(K) 4,861 5,000 4,861 Minibus reserve Ton 9861 Tvtal fvnds 152 283 137 985 Included in Ihe re5triGted inmme fund balall￿ b￿Ugh1 loThYard ol £ 13.580 (Amended) 15 £ 3.110from the Raintrxjw Fund_ During the year £ 3.11012023 £1.0431 has been released and used against restricted fund activity in Ihe year. as per the cLJnditions in the Driginal donation. The deL¥sion to r*a5e the funds was made prior to the charity's finan￿al year end and has been docurnenled. Poge 16

The Somer5et Centre. Brlghton Note5 to the Accounts 12 year adjusments During the year. a due diligence review was undertaken by the Board of Trustees in connettion with reserve balances. Following thi5 review it has been found= That during the financial year 2021122 £1,782 received in donation5 was wrongly disclosed a5 restricted income and not a5 unrestricted income. That during the financial year 2022123 £4.252 paid out in charity activity expense5 was wrongly disclosed as unrestritted expenses and not as restritted expenses. Material glitche5 disc105ed in prior year figure5 are corrected retrospectively by amending openinE balances and comparative amounts for the prior period. The overall total funds previouslv disc105ed in the previou5 two year5 ha5 not altered. The board of trustees are holding full docurnentation on the above prior year adjustments. Page 17