Chwity No. 1170520
Conyy No. CE009231
31 Math 2(r24
The Somerset Centre, Brlghton
Contents
Pages
Tru51ee's Annual Report
2to7
Independent Examinerfs rept
Statement of Financial ACtIlieS
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 Isigned 26.9.2023)
CHAIR:
MrJohn Barry
TREASURER:
(Vacancy from 01.05.2022)
SECRETARY:
Mr Auen Bicks {Appointed 25.9.2023)
MANAGER=
Mr Robert HeY (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 & Adt
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, IficChair, 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 we-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. RedUS 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 neSSary
lo introduce a wailing list of older people wanting lo attend.
Page 4
2 New Actlvities: vlIe 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 appcIate 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 replaMentS 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 ClIne 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 fM 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 b00kkper. 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 cOrdInal0T 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:**
- **That during the financial year 2021/22 £1,782 received in donations was wrongly disclosed as restricted income and not as unrestricted income.**
- **That during the financial year 2022/23 £4,252 paid out in charity activity expenses was wrongly disclosed as unrestricted expenses and not as restricted expenses.**
**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 unStriCted 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:
- accounting records were not kept in accordance with section 386 of the 2006 Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act 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; or
- the financial statements have not been prepared in accordance with the Charities SORP (FRS 102).
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(l0J
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.
tlated 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 apled 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 *tities- 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 dona05 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
Unresrted 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 &
Eqpmert
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 bUgh1 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 finanal
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