The Somerset Centre. Brighton Charity No. 1170520 Company No. CE009231 Trustee's Report and Unaudited Accounts 31 March 2025 The Somerset Centre, Brighton Contents Pages Trustee's Annual Report Independent Examiner's Report Statement of Financial Activities 2to7 Balance Sheet io Notes to the Accounts Ilto16 Detailed Statement of Financial Activities 17 Page I ## **THE SOMERSET CENTRE, BRIGHTON** ## **TRUSTEES REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2025** **CHARITY NUMBER: 1170520 CHARITY ADDRESS:** 62 St James�s Street, Brighton, East Sussex. BN2 1PR. **TRUSTEES** Mr John Barry Mr Allen Bicks Mrs Christine Edwards Mrs Cigdem Ford (resigned 14.10.24) Miss Pamela Lord **CHAIR:** Mr John Barry **TREASURER:** (Vacancy from 01.05.2022) **SECRETARY:** Mr Allen Bicks **MANAGER:** Mr Robert Henly ## **B&HCC HEALTH & ADULT SOCIAL CARE REPRESENTATIVE:** Ms Judith Cooper, Commissioning and Contracts Manager, Health & Adult Social Care, Brighton & Hove City Council (served to January 2025) Mr Christopher Davies, Commissioning & Performance Manager, Homes & Adult Social Care, Brighton & Hove City Council (serving from January 2025) **PRINCIPAL BANKERS:** Co-Operative Bank, Delf House. Southway, Skelmersdale, Lancashire, WN8 6WT. **ACCOUNTANTS:** Marsh & Co 254 Upper Shoreham Road Shoreham by Sea BN45 6BF **BOOKKEEPER:** Mrs Tracey Dawe TAD Accountancy Services 73 College Road Upper Beeding, Steyning, BN44 3TD Page **THE SOMERSET CENTRE, BRIGHTON** ## **TRUSTEES REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2025** The Trustees of The Somerset Centre, Brighton present their Report and Examined Financial Statement of Accounts for the 12 months to 31 March 2025. 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. In August 2021 the merger of the Somerset Day Centre and The Somerset Centre, Brighton was confirmed by the Charity Commission. This action 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 up to 20 places each day for socially isolated local older people with a defined need. We serve mainly the East Brighton and Queens Park wards, which include areas ranked among the most deprived in the country (Source: English Index of Deprivation, (latest edition 2019). People interested in attending but living further away may be able to attend if their own transport can be provided. In practice, normally the Day Centre provides an average of 82 places and lunches per week. ## **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 (a CIO). ## **Trustees** The Trustees who served during the 12 months under review are listed above. During 2024-25 a total of 5 people served as trustees (one retired during the year). They, together with the Manager of the Day Centre, form the Management Committee, which met formally on four occasions during this year. 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). We welcome people who are interested in becoming new trustees. Page **THE SOMERSET CENTRE, BRIGHTON** ## **TRUSTEES REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2025** ## **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. Assists with 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 their 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 up to 20 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. The older people (our members) can meet, share meals, receive personal care including hairdressing and chiropody, are offered advice, and pursue recreational activities among friends. ## **Main Activities and Achievements of the Charity during the year:** 1 It is satisfying to be able to report that during the year 2024-25 overall the number of older people attending the Centre has been maintained, and we currently provide an average maximum of 18-20 places daily, and up to about 70 places per week. We aim to offer a lively and positive environment for the members to enjoy each day, but the service also provides quieter activities for the more vulnerable members, adapted to their needs and with enhanced staff support. Attendances frequently fluctuated during the year under review, reflecting the changing health conditions and personal circumstances of the members. While referrals from the health authorities and the local council generally remained lower than before **,** the number of those members self-funding has broadly remained the same. It is a matter of concern and sadness to us that among the members who attended there continues to be an increasing proportion with low-level mental health issues. In some cases, those health concerns worsen and the members may need to leave us for more intensive care in a nursing home. **2 Staffing** . Our Manager, who was appointed in 2023 after serving as our Acting Manager, continues to bring impressive enthusiasm and skills to his post, and has led his staff team with outstanding commitment. In addition, a new staff member was appointed to a new post as Care Co-ordinator and Administrator, which has further enhanced our management team. By having this extra member of staff, it has returned us to the staffing level that we maintained before the 2020-21 pandemic and makes i easier for staff to take time off without undue reliance on expensive agency staff. Page **THE SOMERSET CENTRE, BRIGHTON** ## **TRUSTEES REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2025** All our support worker staff are provided with an induction course, and then work through their Care Certificate training, which includes courses in First Aid, Manual Handling Skills, and Fire Precautions. Staff roles have also been reviewed to ensure equitable workloads. This team has been working very well, and the impact of these positive changes on the spirit of the Centre is appreciated by the older people. During the year the attendance numbers have been maintained despite seasonal fluctuations caused by seasonal illnesses **,** and occasionally it became necessary to introduce a waiting list of older people wanting to attend. **3 New Activities** : While providing care is at the heart of our support for older people, it is a further essential part of our work for our staff and volunteers to run a service and activities for the members which stimulate and help the members remain active. This aspect of our work has regularly been supplemented by contributions from a group of independent trainers who have provided inspiring sessions on art and poetry, movement and dance, plus a new range of physical activity including seated rugby, football, tennis and hockey. As ever, we appreciate the contribution of our own regular volunteers for their loyal support for the Centre. Their help has been invaluable during the occasional times when we have been short of staff and have needed to call upon temporary or short-term agency cover. As part of our links with the local community, we have also from regular volunteering input by students from Roedean School, Brighton College, and Hamilton School for the Deaf, who visited the Centre regularly for valuable intergenerational work as part of their own Community Action programmes. **4 Our outreach programme:** We continue to offer support for members of the local older LGBTQ+ community through the popular monthly Older and Out lunch club meetings, providing lunches in a safe and friendly social gathering. Some of the cost of the lunches was met by a grant from the Brighton Rainbow Fund, until that Although this resulted in income this year, the Older and Out members agreed to increase their contributions to Additional social activities for the OLGBTQ+ members included several outings during the year and an annual Pride party. Our manager has also become involved since early 2025 with the launch of a group based in Woodingdean, which aims to keep older people fit through regular exercise. We hope through our involvement with this initiative that we may be able to extend our day service support to others in need **5 Trustees:** We are pleased to retain a group of loyal trustees to help guide the charity in its work for older people. As noted elsewhere in this Report, one of our trustees has retired this year, because of major family commitments. Previously we have recruited new trustees through the Brighton Community Works charity, but we have been very pleased recently to find new interest in trusteeship among people with family members or friends who have attended the Somerset Centre. We have still not been able to recruit a trustee with an accountancy background to serve as our treasurer, and in view of this we are especially grateful for the outstanding support we receive from our bookkeeper at TAD Accountancy Services, and also through the accountancy services from Marsh & Co. We are also very grateful for the assistance from among our current trustees with our banking, payroll, and accounts duties. **6 Fundraising** : Much of our regular income derives from two sources: a) our service contract with Brighton & Hove City Council, and b) payments from members who pay their own attendance fees. Although our income from the City Council service contract rose in April 2024 by a very welcome 5%, at the same time staff wages, determined by increases in the National Living Wage, also rose by over 9%, and were scheduled to increase by a further 6.7% from April 2025. Our fundraising work clearly remains vital. We are also very grateful for separate grants and donations we received, which this year include the Dodgson Foundation (£8,000); the family of one particular member (£400); the Rise Brighton organisation (£324); local business Haynes Security (£300) and generous miscellaneous other donations from families of our members. The Trustees wish to thank each and every one of them for their support. Page ## **THE SOMERSET CENTRE, BRIGHTON** ## **TRUSTEES REPORT** ## **FOR THE YEAR ENDED 31 MARCH 2025** **The Future:** We have been able to end the year 2024-25 with an income surplus, thanks to the changes made in previous years (appointing new accountants and a bookkeeper, adopting the Xero accounting software, and success in building up member attendances), but that surplus will be needed to pay for the wage increases scheduled for 2025, essential maintenance and repairs to the building and our minibus; and the cost of a new member of staff who joined us as Care Co-ordinator and Administrator. We would very much like to replace our ageing minibus as it enables us to provide an essential transport service, a key part of our service, but the estimated cost including special adaptations for disabled passengers would be of the order of £60,000. While our finances are currently healthy level, our future have opted for an affordable minibus refurbishment plan instead. **Reserves** : 2024-25 saw our charity in a secure financial situation with a modest surplus on the year. Nevertheless, the experience of the previous year (i.e. 2023-24), with high rates of inflation, steep wage rises, and the expense of agency staff to cover long staff sickness absences, 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 our modest Reserves fund so that in future we would be better prepared for unexpected �bumps in the road�. While the adjustments to our Reserves policy include provision for regular review of the level of our reserves, we have also chosen to make realistic provision for inevitable repairs and maintenance costs for the building and the equipment we rely on. We have also arranged to open a new bank savings account to ensure that we make the best use of the resources held in our reserves. ## **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 Brighton and Hove City Council (through our service contract); from self-funding members; and from grants and donations £187,991 (2024: £152,283). Through the generosity of all the donors the Somerset Centre, Brighton had a surplus of income over expenditure of £7,450 (2024: £14,298). Total expenditure for the year was £180,541 (2024: £137,985). Staff costs represent 68.6% (2024: 63.6%) of total expenditure, and we applaud their dedication and professionalism in supporting the members. Total restricted and unrestricted funds on the Balance Sheet total £62,637 (2024: £55,187), of which the restricted element increased by £2,338 o £8,901 Unrestricted and general reserves increased by £5,112 to £53,736. The Somerset Centre, Brighton ended the year in good financial health to face the challenges ahead. Page THE 8OMERSEf CENTRE BRIGFrroN TRUSTEES REPORT FOR TH YEAR ENDE 31 PaARCH 2026 Risk Management During the year the TtU5tee5 Gonbnued to oversee isytes of ti5k and finantial managemerrt. We maintain a programme of reVI￿1ng all our wlioes and ensure tlw ar8 availabl8 for inspecbon aThJ referènce. The Trustees examined the prift￿paI areas ofthe charrty's operations and considered the major ri$ks fraced in each area. Resprves: As recorded In the surnmary of the yearfs acfr¥rh&q (see page 6) the INslees have &Jreed lo Increase our resaves so that we are better prepared for unexp￿ted costs. The ￿ of general reserves is regularly monrtorèj by the Trustees and will be Subl￿t to fijrther review in the light of the impact of current costs, in particular for staffing and buildiThJ m81rrtenan￿. A major call upon our fvnds is for the promsion and maintenance of our Minib￿8. whith is ￿ntIal for our owatkin and was last replawl in April 2014. We maintain a Minibus Resorve Fund to provwje for any oxW'on* costs that ariso and ft)r its evenlual replacement. The Trustees intend to use the restri￿ rpseFve5 as designated. A¢¢ounling: In preparing the finanryal statement5, the trustees have uwj appropTiate accounting poliue5, consistently applied and supported by reasonable ptudent judganents and e5ts"mates at¥J all accounts.ng standaFd6 whiGh they ￿nSKIer to be applicable nave been fOll￿￿ed. Accijunting ReGonls: The trustees have ￿SponsIblty for ensuring that ￿ Charity keops a￿￿ting I￿9r(IS which disclose wrth reasonable accuracy the financial position of the Charrty and which enablethem to ensure that the financ4al statements cornpty wth the Charrbes A6ts. Care shoukl be tsken to ￿ate the general level of expenditure to the general level of income. Trusteeg should review annually the Sca￿ aTHJ propoFtion of almini5trative expe[￿ and Sdti5fy thetttselve5 thdi these at reasonabFe. General Regponslblllty: The truslee5 have general ￿Sponsibl1ty for takiTrJ steps as are r&4sonabie to safejuard Ihe assets of the Chanty and to detect irrogularit*s. Member5 of the ExKutlve IAanaging Committee dyTing the period under revlew *tr¢ as follows: Mr John Bary Mr Allw Bicks Mis Christine Edwanls Mts Ci9dem Ford (res¥Jnwl 14.10.241 Miss Parnela Lryd Mr Robert Henty, Marw Signgd......... Trustee and air of the fvi agem￿tt Pa￿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 2025. Responsibilities and basis of report As the charity's trustee land also a director for the purposes of company law} you are responsible for the preparation of the financial statements in accordance with the requirement5 of the Companies Act 20061'the 2006 Act'l. 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 statement5 as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl 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: 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 methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concern5 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 Marsh & Co Accountants Limited 254 Upper Shoreham Road Shoreham by Sea West Sussex BN43 6BF 6 October 2025 Page 8 The Somerset Centre, Brighton Statement of Financial Activities for the year ended 31 March 2025 Unrestricted funds Restrirted funds Total funds Total funds 2025 2025 2025 2025 2024 Notes Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments 10,918 171,614 3.281 14,199 171,614 9.652 141,096 Other 2.178 2,178 1.535 Total 182,532 5,459 187,991 152,283 Expenditure on: Raising funds Charitable activities 52,212 123,208 4.461 660 56,673 123,868 50,197 87.788 Other Total 175.420 5.121 180.541 137.985 Net gains on investments Net income 13 7,112 338 7,450 14,298 Transfers between funds 12,0001 Net income before other gains/(losses) 5,112 2,338 7,450 14,298 Other gains and losses Gains on revaluation of fixed assets Actuarial Gains on defined benefit pension schemes Other Gains Net movement in funds 5.112 2.338 7.450 14,298 Reconciliation of funds: Total funds brought forward 48.624 6.563 55,187 40.889 Total funds carried forward 53,736 8,901 62,637 55,187 Page 9 The Som*rset C*ntre. Brighton BalaTrte Sheet at 31 March 2025 Company No. CE009231 Notes 2025 2024 fixed assets Tangible. assets io 4.889 4.88Y 3,290 3,290 Current assets Oebtors Cash at bank and in hand li 3.530 57.672 61.202 13.4J41 57,748 3.683 49,834 53,517 11,6201 Credhors: Amount falling due within one year Net CUTreFrt assets 12 51,897 Totsl asset5 le￿ current liabilitles 62,637 55.187 Total nèt assets 62.637 55,187 The fvnds of the Charity Restricted funds Restricted income funds 13 8.901 8,901 6,563 6,563 Unrestrirted fund5 General funds Designated funds 13 43.875 9,861 38.763 9,861 53.736 48,624 Total funds 62,637 55.187 These accounts have been prepared in accordance wtth the special prowsions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 31 March 2025 the company wa5 entwtled to exprnption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company lo obtsin an audit in accordance with section 476 of the Companies Act 2C4]6. The directors acknowledge their re5pon5ibilitie5 for complying with the ￿qu1￿ments of the Companies Art 2006 with re5pecL to aicouiiLing records aiid th¥ preparatiuii of accounts. 4Jproved by the board on 2025 And signed on its behalf by: 2025 Page 10 The Somer5et Centre, Brighton Notes to the Accounts for the year ended 31 March 2025 l Accounting policies Basis of preparation The financial statements have been prepared 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 IFRS 1021- (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006. 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 accountin8 Unrestricted funds These are available for use at the discretion of the trustees 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 restrittions imposed by the donor or through terms of an appeal. Designated funds Restricted funds Income Recognition of income All incoming resources are included in the statement of financial activities when 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 recoEnised 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. Tis 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 Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully 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 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 sue of the resource. Directs 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. 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. Page 12 The Somerset Centre, Brighton Notes to the Accounts 3 Statement of Financial Artivities- prior year Unrestricted funds Restricted funds Total funds 2024 2024 2024 2024 Income and endowments from: Donations and legacies Charitable activities 8.108 141,096 1,545 9,652 141,096 Other trading attivities Investments Other 1,535 1.535 Total 149,204 3,080 152,283 Expenditure on: Raising funds Charitable activities 40.772 9,425 50,197 87,788 Other 87,117 671 Total 127.889 10,096 137,985 Net gains on investments Net income 21.315 17.0171 14,298 Transfers between funds Net income before other gains/(losses) Other gains and losses: Gains on revaluation of fixed assets Actuarial Gains on defined benefit pension schemes Other Gains 21,315 (7,017) 14,298 Net movement in funds 21.315 17.0171 14,298 Reconciliation of funds: Total funds brought forward Total funds carried forward 21.275 19,614 40,889 42.590 12,597 55,187 4 Income from donations and legacies Unrestricted Restricted Endowment Total Total 2025 2024 Donations 10,918 10,918 3.281 3.281 14.199 14.199 9,652 9,652 Page 13 The Somerset Centre, Brighton Notes to the Accounts 5 Income from charitable artivities Unrestricted Restricted Endowment Total Total 2025 2024 Activities undertaken directly 171,614 171.614 141,096 171,614 171,614 141,096 6 Other income Unrestricted Restricted Endowment Total Total 2025 2024 Grants 2,178 2.178 2,178 2,178 1,535 1,535 7 Expenditure on charitable artivities Unrestricted Restricted Endowment Total Total 2025 2024 Expenditure on charitable activities Activities undertaken directly Support costs Governance costs 9,116 40,516 2.580 500 9,616 44,477 2.580 13,681 33,732 2.784 3,961 52,212 4,461 56,673 50,197 8 Other expenditure Unrestricted Restricted Endowment Total Total 2025 2024 Employee costs 123,208 660 123,868 87,788 123,208 660 123,868 87,788 Page 14 The Somerset Centre, Brighton Notes to the Accounts 9 Staff costs 2025 2024 Salaries and wages Social security costs Pension costs 114,481 3,757 5,630 123,868 83,567 767 3,454 87,788 No employee received emoluments in excess of £60.0(K). The average monthly number of full time equivalent employees during the year was as follows: 2025 2024 Number Number Brighton 10 Tangible fixed assets Furniture & Equipment Vehicle Total Cost or revaluation At l April 2024 Additions Disposals At 31 March 2025 9,505 6,290 3.230 15,795 3.230 9,505 9.520 19,025 Depreciation and impairment At l April 2024 Depreciation charge for the year Disposals At 31 March 2025 8,026 4,479 12,505 370 1,261 1,631 8,396 5,740 14,136 Net book values At 31 March 2025 At 31 March 2024 1,109 1,479 3,780 1.811 4,889 3,290 11 Debtors 2025 2024 Trade debtors 2.682 2,633 232 Other debtors Prepayments and accrued income 848 818 3,530 3,683 Page 15 The Somerset Centre, Brighton Notes to the Accounts 12 Creditors: amounts falling due within one year 2025 2024 Trade creditors Other taxes and social security Other creditors Accruals 2,506 720 948 900 3,454 1,620 13 Movement in funds Incoming resources At31 Resources Gross (including At l April other 2024 gainsnosses) March expended transfers 2025 Restricted funds: Restricted income funds: 6,563 5,459 15,1211 2,000 8,901 Total 6,563 5.459 15.1211 2,000 8,901 Unrestricted funds: General funds 38,763 182.532 (175,4201 {2.0001 43,875 Designated funds: Maintenace reserve Minibus reserve 5,000 4,861 5.000 4,861 Total 9,861 9,861 Total funds 55,187 187,991 (180,5411 62,637 Page 16 The Somerset Centre, Brighton Detailed Statement of Financial Artivities for the year ended 31 March 2025 Unrestricte d funds Restricted funds Total funds Total funds 2025 2025 2025 2025 2024 Income and endowment5 from: Donations and legacies Donation5 10,918 10.918 3,281 3,281 14,199 14,199 9,652 9,652 Charitable activities Activities undertaken directly 171,614 171.614 171,614 171.614 141,096 141,096 Grants 2,178 2.178 2,178 2.178 1,535 1,535 Total income and endowments 182.532 5.459 187.991 152,283 Expenditure on: Activities undertaken directly Support costs Governance costs 9,116 40.516 2,580 500 9,616 44,477 2,580 13,681 33,732 2,784 3.961 Grants made 52,212 4,461 56,673 50,197 Total of expenditure on charitable activities 52.212 4,461 56,673 50,197 Employee costs Salaries/wages Directors, remuneration 113,821 660 114,481 83,567 Employer's NIC Pension costs 3.757 5,630 123.208 3,757 5,630 123.868 767 3,454 87,788 660 Total of expenditure of other costs Total expenditure 123.208 660 123,868 87,788 175,420 5,121 180,541 137,985 Net income 7.112 338 7.450 14,298 Transfers between funds {2.000) 2.000 Net income before other gains/(losses) 5,112 2,338 7,450 14,298 Net movement in funds 5.112 2.338 7.450 14,298 Reconciliation of funds: Total funds brought forward 48,624 6.563 55,187 40,889 Total funds carried forward 53.736 8.901 62.637 55,187 Page 17