REGISTERED COMPANY NUMBER: 11073037 (England and Wales) REGISTERED CHARITY YI U.MBER: 1185149 OF THE TRUST HE YEAR ENDE 202 VIEW Chl0¢ House Limit Chart¢r&l AccourrtarEts and Statutory Aw]itor 44 GTand Paraje Brighton BN2 9QA
vi LIFE KIL NT OF E FINAN YEAR ENDED 11202 Pge Rert ofthe TrSlee Report of the Indtpend¢Trt Auditors 7 to 10 StAtemtht of Fin#nci•l Adivi¢ies alxnte Sbett 12 CAsh Flow Stslement 13 Notes to the Cash Flow St•¢ement 14 Notey to the fmantl81 Sttem¢ots 15 ty 22
WNS VI WLIF OFT ETR YEAR ENDED31 MARCH2 OR The trustees wl]o are also dirKtOT5 of the tharity for the purpc6ts of the Companie5 2006. present their retx)rt with the financial sratrments of the charity for the vear ended 31 March 2025. Th¢ tsustee5 have ad(Fpted the provisions of Accounttng Rewrting by Charities.. St+xnent of R¢wmmended Pradice applicable charities preparing their accounts in accordance wtth the Financi Rewrtin8 Stsndard applicable in :he UK and R¢public of IrEland IFRS 102) {effe¢tive l January 2019). OWECTIVES AND AcrivmES Objectives ind Activfities The objectives of the Charity are to 5upF young thlts with severe learning difficulties by provtding education w)d life skil]s programs. Our etho5. Our ethos 15 to create a ¢limate that fosr5 connection. in¢tU5iOtL digntty. peCt and va]lle for all members of our college comtnunity. It promote5 the Im[)rta of Strong relationships between learner& stsff and parenWcareT5. Weaim.. . To 5UPPOrt learn¢r by fSing ¢)0 their individuality and giving them xcess to a b&bC¢ and rel¢vant eurriculum. - To enable each learner to func¢ion with increayd inderthdenc¢ and confidcnce aThJ &ssist them in realising their maximum potential. - To pvide a safe, happy atkd lMUrlg fflvironment within which to develop workplace skills. - To ¢n¢ourd8e care and consideration for dM)se arDund us. Our cUrrell1m. The curriclllum has been devel0t around th¢ overabIng th¢me of Prcparation for AduhlNxKI'. Within this leame will build skills amund employability, indewldem livin& social communicatiThL relatiotships, being part of a o)mmunity and maintatning gd health. These them¢5 ajoogside l¢adcrs asp1t•ioS for the used to devebp the <¢& for their Education. Health and plans. This en5ur¢$ that outcomes are leant for this transitionai phase of th¢ir liv¢s. Olf aim is to make every leaner as i[epen{let as possible in re1lOn to their SFeeifi¢ need Curriculum Frnmework - Numern¢y- including pmblem s)Ivin& money and time skills. JtIOn nurneracy. - Literacy IT skEIIs - Inder*ndence skills- self-eare. cotskin& ¢lvdlltn& tranS)rt411n& - PSHCE- health and well-bein8, keeping Safe. . ComTnuni¢atton (expressive, receptive and Soci interaaion) - Employability skills and work platt l¢arniThg- job owhin& experi¢nce aud voliintttrin& - Creative ans - Leisure, reertdtion and srM)rt - Spiritual. moraj and culturdl studies.
LL MB REP FOR RT REN ED31 MAR H202 Acereditstlon. - Etjty level award in P¢T50nal prn8ress (El) Entry level award irt employabiltty 5kil]s IEII - Enty level ¢ertificat¢ in using cmployability skills IEI) - Enty level certifi¢ate in itmlependent living skills- l(rf)king afteryourself and vour h¢)me (El)- - Enty level award in skills for employment training and PaWDal develownent (E3) Additionally, throughou¢ ourcour4 l¢arneTh ¢4n obtsin: - Discover Art Awards . Explore Art AwaTh OurTrvork experieote. LeameT5 have the opkx)rtimity for meaningful and approwi work Lxtwiences and college bas work placements. The pla¢¢ments are tailored kn th¢ leam¢trs intu¢sts and asptrations. Over the last year they have ¥cessed wo ¢xperien¢es at: Onsite: - Gard¢ning QTMI plaiit sales in our Conllnunity Garden - Shreddtng enterprise - Jobs aroutkd the college inGluding kiichth skil]s and recycling - Waitress / waiter- The Learners Café - Kitchen Porter- Cat)teen - Being an arti51-working with an artist & The OFth HoLLse Off she - kope Charity shop . The Junk Fd Projea- Café and canteen . Ponslade Train Station- Gardening - Hove Train Ststion- Art exhibition . Gardening (Peace Gardens and OurJAdy of LAM]rdes) - Nando's - Speak Out. Advoca¢y gro Worknhops a4d work-related tvents - Pl ¢xptess - Job Fwr- Various IIKatio - Disrover ABILITY day- Cricket Hovewds - Inter wlleg¢ sw)rts vents - In¢lu5iV¢ theatre- Face front . Speak Out. Advoca¢y 8fOUP Publlt benefit The trustees confirm that they hav¢ due rewd to the Chartty C(bmmission's guidance on public benefjt. The main activities undertaken further the ¢harity's PLEfpos¢6 forthe public iwfii are set oui tn this rerKrt.
VIEW LIF LE RT FTHETR OR THE YEARENDEDJI M RCH 2025 ACHIEVEMEfffs AND PERFORMANCE Chgritable activiti Downs View Life Ski115 Colleg¢ prt)vides hr8h quality edU]Dn to le4rne15 wÉth sever¢ learning diffi¢uliie5. The c4)Ilege was insp¢cted by Ofsied gn 9 to 11 May 2021 under the FE frameworL Tr lleg¢ h&$ been wded Requires Impmem¢nL At the time this was challeng¢d with Ofstcd the LX)mplaints Symem as we did Th)t fttl that the report showed an understmding of our l¢arners. The thIenge resulted in sk8nificaTht ¢han8es to the report but the tsverail judw¢ni has ot been changd. W¢ receiv a monitoring visit in June 2024. the outcome of this was that the coll¢ge had made significatkt progre55 in all idetrtified ar. We are now watting fora full inswion. As a developing colle8¢ we welcome f¢edb¥k from external professionats. The report from ofsted highlighted many of the strength5 of the college and rts curriculum. It said that leamtrs Yttl safe and well cared forf, increase their confidence, resilience and Ca] lo comml¢ate.. %viden their view of the World and promotr physical attivty, socia] intewlion and ¢re¥tivity' and ' benefit from a wide range of oprA)rtuntties to develop their sknlls outside the college., The ¢olle8e is described as. a ]rn atml w¢lcoming learning cnVironme that enables learning to take plxe, where Tehers and LSAS confidently provide the speciajisi support leam¢r5 requi, and twh an appropria. useful and pro8r¢ssive currÉculum that suptorts learner5 to xhieve th¢ best of their w)tential.' The development areas have been ldIe through the C(Jllege Development plan. Th¢ wll¢ge coniinues to b¢ supponed in its developm¢nt through the StrDn8 links wtth View Senool. There is a shared ethos between all sites. The college ColU¢S to work Closely with BrightThL and Hove l(tsl aur[ty to mttt th¢ needs olsttjdents with sev¢re legrning disabilities locajly. Students numbe in the college remain consistent with 32 11 time learn¢r5. Post ¢ovid we have woted hard to re-establish a full range of Work experience OPWthities. Cornmuntty linLK are a key focus of the college. Learners have ¢xten5ive OPkW)rtunities to a¢s5 the I¢ community and utilis¢ facilities within in. Work experienee opportunitie5 extemal and tnternal 8r¢ continually devel¢)ping and tailored to the needs and interests of the l¢amers. Lif¢ Skills pnwams ensu that l¢arn¢rs have the skills needed k)ok aftu themselves and keep themselv¢s safe. Leamers have opportunities to e¢s$ a wide variety of leisure activiiies in¢luding an arts w¢ck where leamers were able 10 sell their art work. Learners run a weekly café for their felkm Sftmlents. They aT¢ a]50 Pgrt of a weekty learner touncil which enables them to play aD active part in the rutming of the college. A community garden has been established. this provides work experience Op)rtUnItIeS for l¢wtkn. lit)ks with th¢ community and enh8ThS wellb¢in8 for a]1 who access it. Th¢ sile conlinues to Ee developed to cnsU that it thlly meets the needs of all the leamrts. We WOTk in liaison with Brighton and Hove l(ul auilMTrrity. Safeguarding pr(dr¢S are ro there is a DSL and DDSL OD site. All are aware of the prtvdures around 5afeguardin8 adults. statT are trained a[allY and training is tstlored to needi of students and atrwt national issues. All staff have received training around the PREVEKf StregY. All staff have recetved PROAcf-scip tratning which supw>rts learnets with challenging b¢haviour. W¢ have a posttive behaviour suprK)rt practitioTrerto ¢nsure that we have a high level of suptA)rt of al. leamers and staff. FINANCIAL REVIEW Financlal position The rcsults for the year are shown in the Statement of Financi Activities, Baldllce Sheet and accompanying notes. This is the seventh y¢ar thai th¢ Charity has been Én full operntion and spend has beep appropriate for the nwnbeJ3 of learners. The marn expenditure has been on 5taffrn8. The lease for the buildin8 has been agreed with Bri8hton & Hove Iwal auihority. W¢ have a clear plan for the wllege development *]d prni5¢S inKe5tmeni that is managed by the college development manager.
Ew FOR THE AR NDKD31 MARCH2112 FINANCIAL REVIEW Investment policy and objedives The college continues kn invest in the oJrriculum as a main f(w. Specialist equipment ha% a]so purchased to supp)rt learners. Thtte h&$ also been inv¢sthJcnt Én resources to suprM)rt employability skills. The premise5 development plan infomi ongoing spend. Reserves potiL7 Th¢ truse5 ar¢ holdithg reserye5 for any future paymmts to credi$ Res¢ryes are atso held for further site development. Reserves are held for any Property requirements if the If4se forthe existiDg stte was wathdrawn. FirruRE PLANS Learner nurnbers at Downs View Life Skills u)Ileg¢ will r¢main stable and we will continue to work ¢losely with Brighton and Hove L(1 AutIlty to ensjre wc me¢tthe ne¢4]s of lo¢aJ residents. The College development plan kn the developmeni arw frorn the Ofsted inspectio The facilities on site will be irnproved thmy8h the deVeent of d&ssrcK)rn al to ensure they meet learners needs and ensure capacity when the trmpcyary ¢la5srrM)ms are remov1. W¢ will ¢ontanye to develop the Outside learning area8 which will in¢lud¢ the Lvmrnunity 83rden as well as the space created with the plaTuKd removat of the otLSite hOSe. STRLCTURE. COVERNANCE AND MANAGEME Governing document Downs View LÈfe Skills College was itwy0 as a Company Limited by Guarantee on 20 NovemFtr 2017 &8 Downs View Life Skills College Limitrd. The name was dwJg&l on 17 Juty 2018. li received chaTitsbl¢ status on 3 Septmber 2019. Ifs governing UMent js Éts Munorandum and Articl¢s of Ass(Ki•ion ded 20 November 2017 as amended by special resolution on 20 Jun¢ 2018 and 29 August 2019. Re£rnitrnent Dd spttt of new trwtets The trustee5 ¢harity Irustees have eonttDI of the charity and its pmputy and funds. Th¢ 5ubs¢riber5 to the Memoratjdum (being th¢ first m¢mbersl arc the fjrst tnw. New Slee5 are c<hopted by th¢ tru5tee5. The tntst¢e5, when complete const5r of at least 3 and Trot more than 9 pejsons over the age of 18. all of whom supp)rt the objedives of the Charity. One tninl of the trustres must retire each yeRr, those Ion8eg¢ i]] otyjee retiring first and the d]ce ttweM w of cqual 5er¥ice being made by tots. A retiring trustee who i5 eligible may be reap]nted. Risk management The tnte¢S have a duty to identify and review thc risks to which the charity is ¢xw)wl and ensure appropriate Controls are in place to provÉde re&g)nable Vrance against frnA and ¢rff. The trustee5 developing a system lo manage Ther than eliminate the risk of failurc to achi¢ve the Charity's objective5 and can therefore only wovide re&w)nable as5uronce and not absolu* assur against materia] misstatement or loss. REFERENCE AND ADMINISTrATIVE DETAILS Registtred Company number 11073037 (England and Wales) Rewstered ChaTity number 118S149 Pa8e 4
OWNS VI tL.Ii FTH FOR THE Y AREN ED MARCH 2 Regi5t¢rnl oifice 7 Old London Road Brighto East Sussex BNI 8XR Trustee5 Ms S Hir5chler Ms J F Mcmorrow (resigned In12025) Ms A V Jones (resigncd 30n12024) J Watkin5 DrJ A Chapman Senior St#thtory AudStor Shona Wardrop C.A. AudttOT5 Chariot House Limited Chartered Accountants and Statut(My AlIr 44 Grand Parade Bri8hitsn BN2 Solitito Griffith Smith LLP 47 Old Stein¢ Brighton E2s1 Sussex BNI INW Chlef ExeeutivelHeadtecher Vanessa Hickey STATEMENT OF TRusfEES' RLSPONSIBILrfiES The twstees (who are also the direaor5 of tk)wns View Life Skills College for the purp)ses of company law) ar¢ responsible for preparing the Rert of the Trusree5 and the financial statements in )rdance with applicable law and United Kingdom Accounting Standards (United Kin8dom Generally Ace¢oed Accounting Practice). Company law wuires the trustees to pware finan¢ial 5taiements for each fiTwicial year. Under that law, the trustees have elected to prepare the fuwIci sthments in xcordance with United Kingdom Gen¢rnlly Aed Arthunting Practice (United Kingdom A¢wunting Standards and applicablc law). Under company law the trjstees mLLSt not approve the financia] 5tskrnents UDl¢u are satisfied th they give a tnte and fair view of the stste of affaiTS of the charitsbl¢ Company aThJ of tht incoming r¢sourees and appli¢ation of resources, including the in¢ome and expenditu of the Chible company for th wiod. In preparing tkn5e finan¢tai State]nents, the trustees are r¢qutred to select Suitsble accounting KKtylictes and then apply them 1st¢t. obs¢Tve the methods &nd principles in th¢ Charithes SORP.. make judgements and estime5 that are re&sot)able and pwdent" prepare the financial stat¢ments on the goitlg MCrn basis UnI it is ir4ppropriate 10 presume that the charitable mpany wtll continue in busiDess. Page 5
WN ER MB REPO]fT TH FOR THE YEAR ENDED srATEIKETrrf OF TRusfEES' RESPONSIBILITIES- continued The ttustees are responsible for ke¢ping prow ac¢ounting records whith disclose with re&sonable ae¢urdCy at any time the financial wsition of the charitsble company and to thb]e them ensure thai the fiDan¢iai stateMlS comply with the Companies Act 2006. They are also restK)n5ible for saf¢8uarding the &85ets of th¢ charitable company and hence for taking reasonable steps for the pmention and ¢ktection of frdud arml other irregulaTitie5. In so far a8 the tsvst¢¢s aff &w•re: thete ts no relevant audit inforniatk)rt ofwhith the charitable eompany's auditors are unaware; and the trustees have taken 311 s*ps that tho. ought w have tsken to m&ie themselves awdre of any relevant audit infom)aiion and to esthbli5h thatthe auditors are awareof Infor. AUDrroiLS The 8uditor& Chhriot House Lirnited. will b¢ prowj for rt-appointhient at the forthcornin8 Annual CÉneral Meetins. Approved by orderofthe of trustr&s on................ ........ ................. and signed on its by.. Ms S Hirschler. Tnthe
PORT FTH IND PEN wiys VIEW LIFE SKIL LL Gl ER UMBER: 11 Opknlon We hav¢ audit¢d the fmancial 5tatemenis of tknwns View Life Skills College (the 'charitable company.) for the year ended 31 March 2025 which ¢OmPTise the seMent of Financial Activities, the Balance Sheet. the Cash Flow Statement and notes to the financial sl¢ments. including a slmmary of significant accouThtKng Folicies. The financial reporting fraMOrk that has been pIled in their preparation is applicable law and United Kingdom Aecountin8 Standards (United Kingdom Generally Accepted Accountin8 Praaice). In ouropinion the firtanciai ststemetts= 8iv¢ a true and fair view of the stai¢ of the charitsble ¢ompany's affairs &$ at 31 March 2025 and of its incomin8 resourc¢s and application of rcsour¢¢s sncluding its in¢ome and expendiiute, forthe yearthen ended.. have been properly prepared in a¢cordance wÈth Uni¢¢d Kingdom G¢nernlli' Accepta Accounting Practice. and have been prepared in accordarhce wtth the requirements of the Companies 4ct 2006. Basis foropknioD We conducted our alIt in a¢wrdanc¢ with Internauonal Standards on Auditing (UK) (ISAS (UKI) ad applicable law. r resJx)nsibilities und¢r those standard5 are fiuther dcscribed in the AuditOf5' r¢sp)nsibililies for the audit of the financiel siatetnents section of our rewrt. We are independent of the eharitsble company in ac£oifancc with th¢ ¢thical requirements that are levant our audii of th¢ financial staternents Én the L'K including the FRC5 Ethical Standard. and we have fjjifjlled our other ethical rwrLsibiliti¢s in xcordanee with these requirements. We believe that th¢ audit evidence we hav¢ 0[d is sufficieni and appr¢)priatr tt) provide a b&sis fly (Trur opinion. conch10$ relating to going coTh¢trn In auditing the financial Statements, we have eon¢luded that the trwes' use of the goin8 concern ba515 of accounttng iTt the prepar4tion of the finartcial statements is appmpriate. Based on the WOTk we have performed, we have th)¢ identified any EnaTial anc¢rtaintie5 relating to events or conditions tha( individually or colleciively. may Cast 5igJificant thubt on the charitable company's abElity to continue as a going concern for a period of at l¢ast twelve months fiom when the fina131 stments are authorised for issue. Our reswnsibilities and the resp)rL4ibitiiie5 of the wtth resm to going concern are de5cribe41 in the relevant S¢dions of thi5 rert. Other inforni•tlon The trustees are ffswjsible for the other inforniation. The other infonn81iop. eompTtse5 the infOrntIon included in the Annual Rep)rt. other than the finaneial statements and our RerA)rt of the Indyndeni Audiior5 thereon. Our opinion on the finalai statements d(xs L¥)ver the othrr infomiation an¢L exeept to th¢ ement otherwise txplicitly stated in ow reFK)rL we do M)t exp$1 any forni ofa8sur8n¢e conclusion thereon. In c4)nnection with our audit of the financiaj StsMen lm resp)nsfftbility is to re1 the other Informat and, in doirtg so. eonsid¢r whether the other itfformation is matrrÉally irKonsisttnt with the fmancial 5tstements or our knowledge obtained in the audit or otherwise appears to be matuially mis5tsted. If Me identify such material inconsistencies or appareni material missthtemenW we a required to deternitoe whether this gives rise to a Materi misstaiement in the fEnanciAI statements themselve5. If, based ott the work we have perfomjed, we eonclude that there LS a materi misstatement of this other infornjation. we are requimj to rep(rt that hct. We hav¢ nothing to relrt tn this regard. Opiniom on other mtters pres¢iibed by the Companies Act 2IKJ6 In ouropinion. based on the work undertaken in the cour5t of the audil: the i¥fornlI0n givcn in thc Kep)rt of the Truses for the financial year for which the financia] 5tatem¢nts are preparEd is consisrent with the ftnancial ststemen(s" and th¢ Rep)rt of the Trte¢S h&5 been prepared in &cordw with 8pplic4bl¢1¢8al requirements. Page 7
Epo WN OF EIN VIEW LIFE UD ORS REGisfERED NUMBER: KIL 1073 Matters on which we art re9re to report by exeep(ion In the light of the knowledge and utmlerstanding of the charitsble c(Mnpany attd its environment obtained in the course of th¢ audi4 we have tmrt identified nris1 mi5Staternents in the R¢p)rt of the TnLe& We have nothing to rep)rt 111 rw of the following mattets whue the Compantes A 21MI6 requi$ us to re to you if, in our opinion.. adequate accounting Tecords have rnt b¢¢n kew or retunLS adequate for our audit have not been received from brah¢S not visited by us.. or the financtal Statements are not in 8Èrttmt with the xeountin8 rttords retyms" ( ttrtaÉn di5cIosuTf5 of Inle¢s. remuneration specified by law are Dot made; or we have not receivd ail the inforn&ion ar eXplanlon5 we require forour audit; or the twstee5 were not entitled to take advanthge of the Sm[ companies exemption from the requirement lo prepare a Sti>te8ie Report or in prwin8 the Re of the Tn&ee& ReSnsibilitieS of trtrts As explained more fvlly in the StatemeTtt of TnLStee5' R¢sFrf)nsibilities, the trustecs (who are a150 the directors of the charttsble eoTnp2ny for th¢ pur]x)s¢s of wmpany law) are restx)rtsibl¢ for thL preparntion of the fthanciaj statements and for b¢ing satisfied that they give a true and fair view. and for such internaj cthntrol as the trustees dderniine is necessary lo enable the preparntion of finan¢ÈaJ sthtements are frce from Mala1 Mis$tenL whether due to frnud or¢tYor. Its preparing the financial statement& the trustees are $[M)nSIble for SIng the ehartrable company's ability to continue as a going concern. disclosing. as applicable. matter5 relat¢d to going eoncern and using the going nCern basis of accounting unless the truses either intend to liquidate the rhari4ble company or to ceas¢ operntions, or have TLO realrstic tnatiVe but lo do so. Page 8
EP DOW TOF EIND PE S VIEW LIFE KtL ThE MEMBE1 OF STERED NI 'LT.MBEIL. 1107303 LL Our rwnsibilities ffyr the I111 of the fiD8nci•I sttetnents Our objectives are to obthin reasortable assurance alyout whether the financtal Sthments &8 a whole are fire from material mi5s1atemenL whrfher due frdud or error, 2nd to issue a Report ol the Independent Auditors that includes our ¢)pinion. Reasonable rance is a high level of Tan but is t a guarantee that an audit conducted in acCoanCe with ISAS (UK) will aJway5 d¢teci a MaadE missthteTnent when it exists. Misststements Can arise fff)rn fraud or ern)r and are eonsid¢red material if, tndividua]ly (Y it) thc a8grega. they could reasothty be expected to influence the econ¢)mic decisions of users taken on the basis of thes¢ financial sthtemcnts. Th¢ extent to which ourprcthluffs are ¢le of da¢]ng irye8ulartti4 including fraud is detailed below.. B&8ed on our understanding of the charity and its activities. and through dikussion with the truste¢s and management. w¢ identified the principa] risks of material mi&stat¢mcat tKth at the financid siatement level and at the assertion l¢vel. We considered these risks in the light of vario factors including the tevel of complrxTty. subjeclivity, uncertainty. pot¢ntial management bia5. fraud tnateria]ity and any other relevant ftorS. We Considered the extent to which these would have a material impact on the fJnancia] swements and designed ouraudi.. work accordingly. In identtfying and asse5sin8 risks of [nat¢ri misSweent in respect of trregulaTttie& in¢luding fiwd and non-compliAnee with laws and re8ulatiorLkOW included the following: . We obtained an undetsthndw of the le8al at)d regulaw framework that the dwtty operdtes in. focusing on those laws and regulations that had a material effect on the fJJJancial starnents or that h1 a fimdamentsi ¢ff1 oll the 0raTionS of the charity from our profession and sectorexperience. . We perforni ana]Cal procedures to identify any unusual or unexpected relionships that may indicate risks of materiaj misstatement to fraud. and reviewed significant or unusual transactions to identify their underlying supporting ration¢ ' We insp¢cied the rnines of meetings of those ch2r8ed with governance. and made direct enquiries of management ond the tK>Hrd of trn5tees ¢oncerning th¢ charity's pjlicies and ry¢dures reiatingto: * Identifyin& evaluating, and complying with taw5 and regul&aon5 and whether they were awar¢ of any i$taeS (Ff non-compliance., * Dct¢¢ting and re5w)nding to the risks of fiaud whether they have kDowledge of any tual, susFrt¢& or alleged frnud,. * The internal controls establish to mitigate risk8 relad to fratyj (Y n(¥pIlancC with laws 8ThJ regulatiOll5. In addsSIng the risk of fiw]d th8 management override of controls. wc tclled the appropriateness of journal e#tries and other adjustments. assessed whether th¢ judgetnents made in maknng accounting e5timas were indicative of a ttt bi&% and tested 5]lfican¢ trdfLsaaions that weff unusual orth05eOUtside the tK)mial course of business. We also ' discussed and reviewed the charity'5 busin¢ss model and fotward planning io &%se5S going coiicern Commleated applicable law5 and r¢gulatiot)s througknui the alldii team and remained alert to any tndications of non-compliance throughout the audit. ' reviewed the finaneial statement disclosu& and iested these to supwrting &Jcumentstton to assess compliance with applicable laws and regulations. ' Carried out substantive testing on income and eXdlure ' Re-perfomjed reconciliations of control accounts. and recaleulated item$ such as dqlatIOn Because of the inhercnt limilations of an audi4 there is a risk that we will not detect a]1 irregul8ritie& including those leadiog to a materia] misststement fftn the financial Stents orTh)n-c0rnplice with reguiion. This risk incrwcs th¢ more compliance wtth a law or regulation i5 removed from the events ar traDsactions reflected in the finan¢iat staiementy as we will be le$5 likely io be¢ome aware of instanees of nOnmpliAnce. The risk js s0 greater regarding irregularities o¢¢urring due frdud rather than error. 3$ fraud involves intentiond ¢oncea]mcnl forgery. collusion, omission or misrepresentation Page 9
PORT OFTHE INDEPEN DOWNS VIEW LIFE SKILLS MBEILS GISTERED NUMBEIL. 11073 LLE A further description of our r¢5Fonsibilities for th¢ audil ofthe fuwKial staiements is kKat&l on the Financial R¢w)rting Council's website at wWw.fr¢.oUkIaudiIoesn$lblljtsCs. This description f?5 pan of our Report of the Independent Audiiots. Use of our report Thi5 rewrt is made solely to the charithble cotnpdnys rnemkn. as a dy. in xcordance with Chapier 3 of Part 16 of the Companies Art 2(M)6. Our audii WO ha5 been underraken 9) that we might stste to the rharttable company'$ members those matt¢rs w¢ are required state to them in an auditots, rerort and for no other PUryK)se. To the fullest extettt pernitted by law, wt do not accept or ume responsibility to anyon¢ other than the ¢haTitsble compatjy and th¢ haritsble company'5 membeTS as a tr)dy, forour audit worl for this rep)TL or for th¢ opinions we have forni¢d. Shona Warthop CA. (Senior Statutory Auditor) for and on behalf of Charrot House Limiied Chart¢reil Accountsnts and Ststhtory Audilor 44 Grand Parade Brighto BN2 9QA D*.. Page 10
DOWNS VIEW LIV LS COLLE F FINAPCIAL IVITIES NCORPORATIN ME APD EXPEN ACCOU 2025 2024 Desi8nats4 Restrictd Totsl fimds Total funds funds Notes INCOME AND ENDOWMEwfs FROM tknnation5 and legacies 979 20,(KKI 26,979 30,143 Ch#ritsble activities EthE¢atiot) lJ47J17 1.347,517 1,361,466 Investment income (hher income 39 31.099 39 31.099 28,331 Tot¥1 lJ85.634 1,405,634 1,420.140 EXPENDrrLFRE ON Charitsble artivitie5 Educfjtion 1273,553 38,052 1,311.605 1,159930 NET INCOMEI(EXPENDrruRE) Transfers betw¢em funds 112.081 (198,864) {38,052) 218.8 20,0(X) 120,O¢XI) 94.029 17 260,210 P4¢t movem¢nt in funth (8(783) 180.812 94,029 260210 RECONCILIATION OF FUNDS Total funds bn)ught fonvard 1.021,128 .021.128 760,918 TOTAL FUNDS CARRIED FORWARD 934.345 180.812 1,115.157 .021,128 The rntes frn part of these financial statements
VIEW REDN ER: 1107 E SHEE ARCH 2025 2025 2024 Ikign2ted Re51rided Total fvnds funds funds FIXED A&SETS Tangible assets 14 180.812 180,812 25,731 CURRENf ASSETS DebtOE5 Cash at bank and in hand 15 285 1,098218 285 1,098218 35,787 ,091,641 1.098,503 1,098503 1,127,428 CREDITORS AtJ]ounts falling due within one year 16 (164,158) (164,158) (132,031) NET CURREPtr ASSETS 934,345 934,345 995.397 TOTAL ASSETS LESS CURREwf LIABILITIES 934J45 180.812 1,021,128 NET ASSETS 934J45 180,812 1,115,157 1.021,128 FUNDS UnTestri¢ted fvnds 17 1,115.157 .021,128 TOTAL FUNDS 1.115,157 1.021.128 These financial Slatements have been prepared in acd with the prnvisions appli¢able to dwttabk companies subject io the smatl companies regime. The fin cia Iz Statements w¢re apptt>ved by the BoBrd of Tn]5tees and authorised for issue .. and were signed on tts behalf by: S Hirschler- TTrtee The part of the5¢ financial statements Pag¢ 12
WN KIL LL NT NDED 31 MAR FOR THE YEAR H 2025 2025 2024 Cash flows from operating artivitles C&%h g¢nerdt¢d from OW10$ 199.670 48,920 Net wh provided by owating xtivitie5 199,670 48.920 C#$h flows from investing ¥Lrtivstks Purchase of tangible fjxed as5et5 Interest Yeeeiv 1193.132) 39 (20.414) Net cash used in inv¢sting activities 1 193,093) (20,414) Change IA ¢•sh and c•sh equiw*knts the reporting period CHsh and eash equivalents gt the beginning of the reporting period 6,577 28.506 1.091.641 1,063,135 Cash artd cAsh equlyalents •¢ the end Trf the reporting period 1.098218 1.091,641 The rM)¢es fonn partof these financial st•¢mcnts Pa8e 13
FE RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING AcrivtTIES 2025 2024 Ne¢ income for the reporting peTiod (8s per the StstemeDt of Finana ArtiTrities) Adju$tments for: Deprttiation ¢harges Iniejrst received DeCreIllCT&eI in debtors Increa(de¢&s¢} in mlito 94.029 260.210 38.051 139) 35.502 32,127 10,713 (19,703) (202.300) r4et ¢Ash provlded by optr*tio 199.670 48.920 ANALYSIS OF CHANGES IN NET FUNDS At 114f24 Cash flow At 3113125 Net Lysh C45h ai bank and in haThJ 1.091.641 6,577 ,098.218 1.091.641 6577 1.098,218 Total 1.091,641 6J77 1,098,218 The Tr)te5 forni part of th¢ fujancial statements Page 14
EG NOTE THE FIN MENTS FOR THE YEAR ENDED 31 MARCH 2025 AccouiYnf4G POLICIES Basis of preparing the st•iemeDts Thesc are fJnancia] s¢atemcnts of the charitsble ¢X>MpaY. which is t4 public Fgnefrt enttty under FRS102. have been prepared in accordan¢¢ with the Charitie5 SORP (FRS1021 'Accounting and Rew>rtin8 by Chariiies.. Ststement of Recommended Ptc¢ applithle to chariit¢s pr¢paring their accounts with the Financial Reporting Standard applicable in the UK and Republi¢ of Irela1d {FRS102) {¢ff#tive l January 20191,. Financial Rewning Standwd FRS102 The Financial Rep)rt1118 Standard applicable in the UK and Republic of Ir¢land' atkd the Companies Act 21X)6. The financia] statements have been prepared under the his1¢&1 c4)st convention. The charity rneets the definition of a public benefit ffltity as defined by FRSIO2. The are pYepa¥ed in sterling. whtch is the flonal rrenCY of the chartty. Monetary assets in these financial sthtements orc rounded to the nearea £. Going Concern At the lime of approving the finan¢ia] statements, the trwstees have d reasonable ¢xpectstion that the charity h&$ adequate r¢50urces to fODtinu¢ in owiontl existence for the foresee4bl¢ fuwre aTMI on that basis the charity is considtrd to be a going cotK¢rn. c11¢91 •ceounting jdItents Ind kry sourtes Of1110 UDtertinty In the application of the charity's accounting p¥>lici4 the charity is requir¢d to mak¢ jud8ments. estimates and assumptions abo the ¢arrying value of a$ts and ltabilities that are not readily apparent from other sour¢es. The estimates and associa wumptions are bas¢d on historical eXF¢rienc¢ and other factors considered to be TelevaThL AcDJal results rnay dÉffer frorn estimat¢s. There are no tstimaies and &ssumNiorLS that are considcred have a significant risk of causing a matrriai justments to the financial statements ID a fitture Peri. Income All income ts r0]1$ in the Staf¢mt of Financta] ALaivÈites onc- the charity h&s entiilement to the fi]nds, it is PTobable that the income will be rceeived and the am(wni tan meaiUTed reliably. Fees for students are re£ogniwl in the periiMI in which the texhtngtskes plarx. Eipenditure Liabilities aft recognised as expendttttre &$ &$ there is a legat or constructive Oblilon ¢OTnmitttng th¢ eharity to thai expenditu. it 15 probable that a transfer of [m)MI¢ benefits witl be required in settlemtnt attd thc amount of the obligation can be mt&suwl reliably. Expthditurt is a¢¢ount¢d for ] Nal5 basis and has been classifi¢d und¢r headings that asgr¢gate 311 cost reled to the ¢thgory. Wherc costs cannot be directly attributed to partirular headings they have been allocated to aaiviiies on a b&8i5 COll515tent with the use of resoure¢s. Tgngible fExed *s3ets 8nd deprttiation The costs of taDgible red asscts is Written off over their useful )nornE¢ lives as follow5: SpeciaJi5t beds- 3 y¢ars straight line. Compuier equipment- 3 year5 srraight line. Other equipment- 3 year5 Strdi8ht line. Property improvements- 4 years straight line. It)dividual fixed a&sets ¢05ting £l.IXJO or more are capitatised at ¢tht. The charity ¢a]Yies Out rcgujar im]m)ent reviews of its fixed assets. Page 15 continued...
NSV OTE TOTHE FTY OR THE YEARENDED31 M AT CH20 ntin ACCOUPfflNG POLICILS- eOtttiTru•l TxAtio Th¢ Charity is nSIdered to pass th£ tests s¢t out in Parah I Schedule 6 FinaEJce Act 2010 and therefore it meets the definition of 8 Charitable mpanY for UK Coox)ration Tax pUrSeS. Aecordingly th¢ Charity is potentially exempt from tsxation in respea of itKome or w)ttal ggins received within Ca¢cgories wvered by Chapter 3 Pan I I Corp)ration Tax Act 2010 or Section 256 of the Taxauon of Chargeable Gains Act 1992. 10 the extent tha¢ such income orga1 ar¢ applied exclusively lo charitable putp)ses. Fund accounting u[estriCted fi]nd8 ¢an be used in accordance with thc chartt8ble objeaivc5 at the di%retion of the tnjstees. Resiricied fiLtKb Can only be used for Fqrticular rtstriLd purtA)ses yithin the obje¢ts of th¢ ¢harity. RestrictK)ns aris¢ when specifi¢d by the d(Orwhell fimdq are w¥i5ed for particular restri¢t¢d purw)s¢5. Further explanation of the nature and of each fimd ts Incl In the Dotesto the financial statements. Basie fingnciAI iDStrnments The charity hL% only financia] assets and financia] liabilities of a kino that qualify b&sic financia] instrument5. Basic financial it)Struments are initsajl). reco)ised * tranwtion value and are subsequently m¢&sured their s¢ttlem¢nt value wtth the ex¢¢ption of baDk loan5 which me&sur&l at amortised mst using the effective interest rnethod. DONATIONS AND LEGACIES 2025 2024 Donations 26.979 30,143 INVEsfMENf INCOME 2025 2024 Dep)sit account interest 39 INCOME FROM CHARITABLE A1VrriES 2025 2024 Edu¢ationaJ gronts 1.347,517 1,361.466 Grants received, included ID the aiwe. are a5 foiiows.. 2025 2024 Education and Skills F]ng Agency Brighton and Hove City CoLllKiI East Sussex West Sussex Brighton and Hove Addt1ion Funding 433.954 743,333 135,056 35.174 447,009 675,11 120,518 35.502 83,333 lJ47.517 lJ61.466 Page16 continued...
VIEW TOT IAL FOR THE YEAR ENDED31 MAR TEI¥I H202 OTHER INCOME 2025 2024 Work experience income Capital grdnts 67 31.032 589 27,942 31,099 28.531 CHARITABLE AcriviTI cosr6 SupF costs (see Tte 8} Costs (see notr 7) Totals Education 7.3C 1.311,605 DIREcf COSTS OF CHARITABLE ACTIVTfiL8 2025 2024 Sthff costs Pr¢mise$ r05ts Othcr edu¢aiional sts Office and admÉti costs DepTeciation 1.144,(MM s9.1 13,Y27 48.421 38,052 1.027,699 57,966 12,858 43,114 10,713 I J04,305 1,152.350 SUPPORT COS13 sts Education 7.300 Supwrt ild in the al. aTE &s follows.. 2025 2024 Totsl activitit5 EducatK)n AudiVlndeFndent examiD*ion 7,300 7,580 Page 17 continued...
W LIFE KIL THE FINAN ATEI¥IEpifs- contiDued FOR THE Y R ENDED 31 MARCH 202 NET INCOMElffXPENDITURE) Net incomellexp¢nditure) is stated aft¢r¢hawgingl(crediting): 2025 2024 Depreciation. owned asscts 38.051 10,713 AUDtfORS' REMUNERATION The Auditor5, remutKration for 2025 was £7JOO (2024: £6.6(KII TRUSTEES, REMUNERATION AND BENEFrrs There were no tnwees, remunerdtion or other benefjts for the year ended 31 March 2025 nor for the year ¢nded 31 March 2024. Tnutees, expenses There rm) In¢¢$, expenses paid forthe year A¢d 31 Marth 20.5 nor forihe Y ended 31 Mah 2024. STAFF COS15 12. The clwity does not empkny any 5tsff. All staff e seconded from tk>ww View Sclv)l. The tal stsff cosrs rech8rgd to the ehaTity during 2025 wls £1.107,755 {2024: £997.706). The key maT¢ment petsonnel of the dwity are the trustees not e1ve any remunerdtion or benefits in kitml in their role as tr¢S. 13. COMPARATIVES FOR THE sfATEMEwf OF FIYJ ANCIAL AcrivrfiES tk5tgnated Restricted fund Totsl funds funds INCOME AND ENDOWMEIYTS FROM DonatÈ¢)ns and le81¢5 30.143 30.143 ChHrit4ble activitles Edut*ion lJ61,466 .361,466 Other in¢otne 28.531 28,531 Tot•1 1,420.140 1,420,140 EXPENDITURE or4 Ch2ritoble A¢tlvitit8 Education 1,159.930 1,159.930 NET INCOME 260210 260,210 Page 18 coniinued...
DO VIEW IJ ES TOTHE AN IA FOR THE YEAR ENDED31 , ATEM RCH 202 11 COMPARATIVES FOR THE ATmE1 OF FINANCIAL ACTIVITIES- eontinued Designated assct funds R¢stri¢ted fimd Total funds RECONCILIATION OF FUNDS TIX funds brought forward 760.918 760,918 TOTAL FUNDS CARRIED FORWARD 1.021.128 1.021.128 TANGIBLE FIXED ASSETS Jrnprovements FixbJre5 Computer equipmem fittings Totals COST At l April 2024 Additions 55,514 96.762 27,3C 6.236 82,814 193.132 .134 At 31 Mar¢h 2025 .134 . 52276 33J36 275,946 DEPRECIATION At l April 2024 Chw for yr 33.401 25.262 23.682 57,083 38.051 10,823 At 31 Mah 2025 10.823 58,663 25.fA8 95,134 NET BOOK VALUE At 31 March 2025 79,311 93.613 7.888 180,812 Ai 31 March 2024 22.113 3,618 25.731 DEwfoRS: AMOUNTS FALLING Db'E wrrHIN of4E YEAR 2025 2024 Trade debtors Ppayrnents and aU¢d InMe 35,502 285 285 285 35,787 Pa8e 19 continu¢d...
WNS VIEW NOTES TO TH INAP*' FOR THE YEAR E DE ATEM 31 IMAR H 2025 - <ontiD 16. CREDITORS: AMouNfs FALLING DUE wrrHIN ONE YEAR 2025 2024 Tr8de creditors her credito Accruab and d¢ferroJ income Accrued exp¢nRs 41,510 11,357 29 11,894 108,751 122.648 164,158 132,031 17. MOVEMENf IN FUP4DS Nct movement iti fiLn(b Transfus At 3113125 At 114124 fid$ Unrestricted fuDd8 G¢nernl fund Community Garden tksignated asset fitnds 997.794 23.334 94.915 17.166 138.052) (198.8641 893,845 40,500 180.812 218,864 1.021,128 Rejtrldd fuDds Community Garden 74,029 20.0(KJ 20,0) (20,0(M)) TOTAL FUNDS .021.128 94.029 1.115.157 Net movemeni in fjJnd& includal in the above are &$ follows.. ItKoming Resou expended Movement in fvnds Unrestrfcted General fimd Community Garden Designated asset funds 160J33 25JOI (1.265,418) 18.13SI (38,0521 94.915 17,166 (38,052) Restrieted funds Commwiity Garden l J85,634 {IJII.605) 74.029 20,0(M) 20,000 TOTAL FUNDS 1,4115,634 (IJII,605) 94,029 tiThued...
NO OR THE YEAR ENDE IAL I MARCH 202 tinued 17. MOVEMENT IN FUNDS- Cornpar•tives for moverneDt in fi19 N¢t movement in fund5 At 3113124 At 114123 Unrestricted fllllds Generdl fund Community Garden Y60.918 236.876 23.334 997,794 23.334 760,918 260.210 1,021.128 TOTAL FUNDS Y60.918 260.210 1,021,128 Comparnive nct movem•)t in fund4 induded in thealMTrve ar¢ as ftslltsws: Incoming Resourees Movem¢nt in furt(Ls Unrestricted funds General fisnd Community Garden {1.159.930) 236.876 23.334 23 J34 1.420,140 (1,159.930) 260.210 TOTAL FtThYDS 1.420.140 (1.159,930) 260,210 i& RELATED PARTY DISCLOSURES The charity purchas the followin8 Servi¢&g(mS from tknwns View 1 in the p¢riod: 21)25 2024 Dir¢ct Staff costs (trachin& admin. ag¢ncy and lethrshtp) Oth¢r Shated wsts (in¢luding trainithg and other Maff (w) .132.145 25,28 1.002,410 26.555 A5 at the 31 March 2025 the charity owed tknwns View Sch1 £143,807 (2024: £104,051). Page 21 continued...
DOWNS VIEW LIFE SKIL NOTES TO THE FINANCIAL &fATEME FOR THE YEAR ENDED31 MARCH 2025 tim 19. ULTIMATE coNfROLLING PARTY Ultimate conknDI lies with the direcr$te¢S. 20. COMPAf4V LIMITED BV GUARANfEE Th¢ company is limited by guaratrtee. Every member pn)mis¢8 if the Charity 1$ dtsSolv while helshe raDains a rnemt or within one year after h&sh¢ ¢eases to be a meTnber, to pay up to £1 towards.. payment of those debts atknj liabiltties of the charity incwred befort k she ceased to be a member, payment of the costs, ch8¢5 and expense5 of winditkg up: attd the adjUstMt of rights of o)ntributors thems¢lve$. If the charity is dissolvc5. the assets (if any) remaining after provwjing lor all its liabilities must be applied in one or more of the following wdys.. by trdnsfer to one or more other IKylies estsblished for exclusively chaTitable purp)se5 within, the same or similar to the Objects,. dIr1]Y for the Objects or charitabl¢ purp)s¢s whi¢h are within or Slmilar to the ObjecLS; in such oth¢r manner con5i5tent with charitable statsLS 4$ the Commi55ion approY&s in writÈn8 in advan¢¢. Page 22