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2024-12-31-accounts

Annual Report and Financial Statements for the Year Ended 31 December 2024

Time To Talk Befriending

Charity registration number: 1186555

TIME TO TALK BEFRIENDING

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 13
Independent Examiner's Report 14
Statement of Financial Activities 15
Balance Sheet 16
Notes to the Financial Statements 17 to 27

TIME TO TALK BEFRIENDING

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

Neil Hilton Claire Godley Gerhard Schulz David Standing Amy Chima Jacqueline Mason (appointed 1 February 2024)

Charity Registration 1186555 Number Principal Office Citycoast Centre North Street Portslade Brighton BN41 1DG Independent Examiner K Gomes FCIE Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF Bankers HSBC 153 North Street Brighton East Sussex BN1 1SW

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TIME TO TALK BEFRIENDING

TRUSTEES' REPORT

The trustees present the annual report together with the financial statements of the Charity for the year ended 31 December 2024.

Structure, governance and management

Nature of governing document

Time to Talk Befriending is a registered Charitable Incorporated Orgnisation (CIO), constitution dated 25 November 2019.

Recruitment and appointment of trustees

The management of the Charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution.

Risk management

The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Objectives and activities

Objects and aims

The objects of the CIO are:

• to relieve loneliness and social isolation for the public benefit by promoting wellbeing and relieving the needs of those people who are lonely or isolated through the provision of goods and services of any kind in such parts of the United Kingdom or the world as the Trustees from time to time may think fit;

• to promote physical and mental wellbeing for the public benefit through the provision of pastoral care, spiritual support and chaplaincy services of any kind in such parts of the United Kingdom or the world as the Trustees from time to time think fit;

• to advance education and training of any kind in such ways and in such parts of the United Kingdom or the world as the Trustees from time to time may think fit; and

• to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected to the charitable work of the CIO as the Trustees from time to time shall determine.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

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TIME TO TALK BEFRIENDING

TRUSTEES' REPORT (CONTINUED)

Achievements and performance

Objectives

As a charity specialising in supporting the older generation our objectives are to create a connected and compassionate community where no older person feels isolated or forgotten. We believe that everyone should have the opportunity to be heard, valued and supported in their later years. Throughout Brighton, Hove, Adur and Worthing, our goal is to create a supportive community where older people feel a sense of belonging, purpose and joy.

2024 is our tenth anniversary year. During this time, we have made a meaningful impact on the lives of over 2,500 older people through our befriending and chaplaincy services and have supported more than 5,000 older individuals in accessing vital services, activities, and support. At the heart of our community, 2,000 volunteers of all ages and over 800 sixth formers have generously given their time.

Referrals and Assessments

During 2024 we supported 627 older people , including 242 new referrals who either joined us as scheme members, or were signposted or referred to more appropriate services. The main reason for onward referrals is because the person being referred already has a social network in place, such as family members visiting regularly, or they are too complex for befriending due to advanced dementia.

The majority of the 242 new referrals came from health and social care professionals such as GPs, social prescribers, hospital discharge teams, mental health teams, occupational therapists, physiotherapists, social workers and other charities and organisations.

We continue to receive positive feedback from our referrers, such as the following from a Community Link Worker within the NHS urgent care response team:

“I would like to thank Time to Talk Befriending for providing such a valuable and much needed service. You are much valued by teams such as mine. We are beyond grateful”.

Scheme Member Demographics

The trend has continued that staff are spending increasing amounts of time on signposting, referral services and advocacy which go beyond the traditional befriending model. This is now the “new normal”, due in part to the increased cost of living and a deterioration in health and confidence of older people who have sadly, never recovered from the effects of the pandemic.

The demographics of our scheme members are:

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TRUSTEES' REPORT (CONTINUED)

Volunteers

Our volunteers are the heart of our charity, we simply could not overcome loneliness without them. In November 2024 we received the wonderful news that TTTB has been awarded the prestigious King’s Award for Voluntary Service, in recognition of the outstanding work of our volunteers.

As of 31 December 2024 we had 299 volunteers. There is no fixed profile for our volunteers who are drawn from a range of diverse backgrounds and experiences, with an average age of 49.

The induction process for all volunteers includes integral safeguarding and boundaries training, DBS checks, reference checks and interviews. We also provide additional training and resources which enable us to provide enhanced befriending for older people who are living with dementia and/or facing end of life situations.

We could not overcome loneliness without our volunteers, and so we celebrated with two special events 2024 to ensure they know just how appreciated they are. These events also provide opportunities for social connections and peer support.

"I just wanted to say that I have volunteered at a number of charities and I have never been made to feel so appreciated that I do with you, it’s amazing how much you support us volunteers and I love being a part of the community."

“This was my first in-person event and it was just wonderful…You are all amazing at what you do, including organising such great events. Seeing the profound effect of the work you do in the videos you showed and the experiences each of you shared was inspiring and certainly made me feel proud of my contribution to that.”

In reviews carried out in 2024:

92% of volunteers agree or strongly agree that they have received all the training and support they need to carry out their role.

98% of volunteers were satisfied or very satisfied that they have been matched with the right person.

97% of volunteers agree/strongly agree that volunteering is a mutually beneficial experience.

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TIME TO TALK BEFRIENDING

TRUSTEES' REPORT (CONTINUED)

Volunteers often stress to us that they gain as much from the relationship as the older person they are befriending. There are plenty of wellbeing benefits to be gained through opportunities for social connection, activity, learning and giving back to others:

"It is my pleasure to be part of TTTB. The skills and knowledge I’ve gained as a volunteer through this organization has been invaluable."

“Lovely to have a friend from a whole different generation. She has given me some wonderful advice.”

“It's hard to imagine it could be any better really. Knowing that the support is there if you need it along with the reviews allows you to carry out your befriending with confidence.”

Services

One-to-One Befriending

At the end of 2024 we were supporting 391 one-to-one befriending matches, 126 of which were new matches. We supported 156 match ends, usually due to a change in circumstances, such as a scheme member becoming too complex for befriending or moving into full time care.

To build the foundations for a successful, long-term befriending experience we take the time to carefully match our scheme members and volunteers, taking into consideration interests, likes, and dislikes. Whilst this is a more labour-intensive way of doing things, it pays dividends:

'We get on very well, it was the best thing you could ever had done for me. She’s a lovely lady. We are the best of friends now. With her being so local, she walks down to see me. It was a wonderful thing you did there, a very good two-way exchange'. (scheme member)

During 2024, 98% of our scheme members told us that they very satisfied/satisfied with their befriending match.

During 2024 we asked 138 of our scheme members if befriending helped to overcome their feelings of loneliness. Most of our scheme members experience extreme loneliness as they live alone with little or no social connections/family. Their feelings of loneliness are compounded by complex, long-term health issues, which may also make it difficult to leave home. Whilst our befriending services can alleviate loneliness, feelings of loneliness may still persist. With this in mind, we were gratified that 91% of our scheme members reported that befriending helped them to overcome their loneliness.

“She’s still having a very positive affect on me, even after 4 years, she is a ray of sunshine.”

“She charges my batteries when she comes, and I keep going for another week.”

“I'm very grateful for TTTB - without them Tony wouldn't have been here, family visit but they're not local. Without Tony I wouldn't see anyone bar the carer."

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TRUSTEES' REPORT (CONTINUED)

For additional case studies about how our service improves the wellbeing of older people and overcomes loneliness please visit our website www.tttb.org.uk/videos.

Enhanced Befriending

During 2024 we supported 99 older people with enhanced befriending for people living with mild-moderate dementia and/or facing end of life. This enhanced support included the following training and workshops for volunteers, also opened up to NHS workers and other charities:

Befriending Plus

During 2024 we continued with Befriending Plus, providing increased staff intervention for new referrals who are assessed as being suitable for befriending once additional help is in place.

Originally set up as a pilot scheme in 2023, our research report published in 2024 has demonstrated the need for this service for a particularly vulnerable cohort of older people, who are experiencing challenges such as grief due to a recent bereavement, at the point of referral. We help with additional support and interventions which result in older people being able to benefit from long term befriending.

Our pilot study has also raised awareness as to what constitutes “too complex for befriending”, for example untreated mental health conditions, significant alcohol misuse or a history of violence. We have fed this information back to the Brighton & Hove Ageing Well partnership, so that there is a better understanding of complexity, and gaps in provision for older people who have complex needs.

Group Befriending

During 2024 we held five group befriending events a month at various locations across Brighton, Hove, Adur and Worthing. These events provide our scheme members with opportunities for social connections and are open to all, including those who are virtually housebound.

We provide support to make sure that our older members have confidence leaving home safely and provide free transport to enable this to happen. Our events are all dementia inclusive and, as with all our services, there is no charge. In 2024, 193 older people attended our group events which are supported by 56 volunteers.

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TRUSTEES' REPORT (CONTINUED)

To mark our 10-year anniversary, in March we held a special event for our scheme members and supporters, which was a huge success full of joy and positivity. In total, 150 people attended, and we had some lovely comments:

“You are by far the best group I have had the pleasure of knowing. You are so efficient, do everything beautifully and make us feel very special”.

“You and your grand team are the best for us old ones! You are there for us when we need you. You’re so kind and considerate.”

During the event a keynote speech was delivered by Sheridan Voysey, from BBC Radio 2’s Pause for Thought. In September 2023 Sheridan featured the work of our charity on Zoe Ball’s Breakfast Show during Pause for Thought, where he spoke about the power of simple human connections, and the role of TTTB in making sure older people feel seen and heard.

We held another special event in October at our Coffee Companions tea-party to celebrate the successful outcome of a National Lottery Reaching Communities bid. This grant will continue to support our befriending activities in Worthing & Adur over the next three years. We were delighted to welcome the High Sheriff of West Sussex, the Mayor and a representative from the National Lottery to the event, which helped to make the celebration even more special.

Intergenerational Projects

In 2024 our intergenerational project consisted of over 450 handmade cards created by Brighton and Hove Prep School at Easter and Hove Park School at Christmas. We also worked with Aldrington Primary School on our Ageing Journey Project detailed below.

Ageing Journey Project

The project has ambitious aims: by learning from the lived experience of older people about their ageing journey we hope to:

During 2024 we collaborated with Aldrington Primary School in Brighton and Hove, to survey 176 children aged between 8 – 11 to investigate how school-aged children perceive older generations. The results can be found in our report “Perception of Ageing in Young People” on our website: https://www.tttb.org.uk/resources.

The next stage of the project will be to utilise findings from the report to develop targeted strategies that reach young people with more diverse and positive portrayals of older generations.

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TRUSTEES' REPORT (CONTINUED)

Signposting

Most of our scheme members do not have family support. Many are not online. This means they do not know what other social activities, practical help and health support is available to them. The signposting we provide is an on-going journey that starts when an older person is referred to our service. On referral, we undertake an assessment, asking a range of in-depth questions which often unlock other needs that have not been identified elsewhere. We undertake similar assessments during regular individual reviews to identify any change in needs.

We made 199 signposts/onward referrals in 2024 to local and national organisations including day centres, activity groups, dementia groups, wellbeing services, and garden projects. As the needs of older people become more complex, our information, signposting and re-referral support also includes helping them access health and social care, financial support and therapeutic support, for example bereavement counselling, money advice, nutrition support and care provision.

This figure is lower than in previous years because social prescribing is now more established, meaning many older people are already supported to access additional services before they are referred to us. In addition, we are managing an increased demand for time-intensive front-line support with a focus on quality over quantity. This can be evidenced further within the ‘Wellbeing Checks’ section.

Reviews

Thank you to our five volunteer reviewers, who are retired social workers or professionals from a related field. They give their time to undertake individual reviews with scheme members and volunteers, and in 2024 carried out 420 reviews which are an invaluable tool to measure feedback, impact, and outcomes. Along with our befriending volunteers (who are often the only social visitors our scheme members receive), our volunteer reviewers also play a crucial role in reporting any wellbeing concerns to staff.

Wellbeing Checks

We monitor all volunteer concerns which come into the office. During 2024:

59 volunteer concerns were identified and followed up by the team. Themes include concerns about a decline in physical health, low mood, and not being able to get hold of a scheme member or scheme member not answering when the volunteer visits at a pre-arranged time.

The team have an active process in place for following up concerns which include referring our scheme members to their GP and calling the next of kin (if they have one), care agency and/or hospital to find out what has happened to them.

Our team keep volunteers updated along the way and offer reassurance, training and resources as required.

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TRUSTEES' REPORT (CONTINUED)

Newsletters, Cards and Outreach

We produce three newsletters a year, which include contributions from volunteers and scheme members, such as short stories and reminiscences, as well as details of services that older people can access, such as money advice, mental health support and social events.

Due to the majority of our scheme members being offline, a hard copy is sent by post. 1150 copies were posted in 2024. Whilst this is a costly and time-consuming process, we know from feedback that it is worthwhile:

“I appreciate the newsletter because there are news items and short stories, often the memories of a member. It is so inclusive and informative, and I love the format.”

Birthday cards to scheme members and volunteers also continue to be valued and appreciated. On average we send 750 handwritten cards per year. We regularly receive thank you calls and cards advising of the positive impact of these cards.

Other regular communication includes Christmas cards, get well soon cards, condolence cards and thank you cards to those who contribute towards our work with, for example, articles for our newsletters.

To mark our tenth anniversary in March 2024 we sent 378 celebration boxes to our scheme members, many of whom are housebound, and were not able to attend our party. The boxes contained two Bird & Blend tea bags, a rosemary and cheese biscuit, a chocolate cookie, a greetings card, a party blower (cardboard), and a copy of our newsletter.

“Thank you for the fun parcel you sent. I was grateful. The blower was great fun and took me back to being young again. It was a lovely thought and made me laugh. Thank you so much for all you do.”

“I’m very grateful. I can’t go out as I have terrible PTSD. To get something like this is really nice.”

Anna Chaplaincy

Our Anna Chaplaincy services were developed when our assessment process highlighted the importance of faith to some older people, who sadly could no longer access their places of worship, such as Churches, Mosques and Synagogues.

For many of our scheme members, attending or serving in Church as elders and volunteers was a large part of their identity and gave them great purpose and meaning. Losing this connection because of failing health or caring commitments can be upsetting and challenging, especially when the Church lacks the capacity to stay in touch. Our affiliation with the national network Anna Chaplaincy enables us to provide spiritual care to our scheme members, predominantly through:

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TRUSTEES' REPORT (CONTINUED)

We are linked with Brighton and Hove Faith in Action, a multi-faith charity, bringing together people from across the city who find common ground in wanting to help those who are vulnerable.

One of our commissioned Anna Chaplains continues to provide a listening ear service for scheme members who are experiencing bereavement, a low mood or who have received upsetting and difficult news, such as a health diagnosis. As a front-line response, effective referral pathways are used to enable our members to access more specialist support as required.

Because of the demographic of the people we support, death, dying and bereavement is a reality. Over the years we have gained experience through our chaplaincy service of coming alongside people leading up to and during death. In 2024 there were 41 deaths within our membership. Our in-house Chaplain provided support to volunteers who wanted to talk about their experience, and we provided training on bereavement and loss. We also sent out condolence cards, led and attended funerals and supported family and other scheme members during a time of grief.

Preparing to Say Goodbye

Our ‘Preparing to Say Goodbye’ end of life conversations guided conversation toolkit has been described as ‘the best one I have seen of its kind’ (Trustee, Martlets Hospice). Over the past five years we have developed our training and resources to accompany the toolkit based on our experiences of journeying alongside older people at the end of life and including during their death.

Preparing to Say Goodbye is commissioned by Public Health locally and by the Anna Chaplaincy network nationally.

Attendees at the end-of-life training and workshops include commissioners, paramedics, palliative care nurses, social workers, chaplains, hospital discharge teams, charity workers from diverse communities and authorities.

In response to the positive feedback about our Preparing to Say Goodbye training we were commissioned to work alongside Brighton and Hove Council to develop and deliver ‘Spiritual and Cultural Needs in Adult Social Care’ training. The training was successfully piloted in 2024.

Research Reports

In addition to the ‘Ageing Journey’ intergenerational research, in October 2024 we published “NHS Health Inequalities”, funded by NHS Sussex as part of the Health Inequalities Small Grants Programme. 60 of our scheme members took part in in-depth interviews giving voice to marginalised older people, the majority with multiple health conditions, enabling them to provide insights into their experiences of accessing NHS health care. This included issues of dignity and respect and barriers they face when interacting with health care providers.

The report which can be accessed via our website has been well received by the NHS and will be published on the NHS Insight Bank.

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TRUSTEES' REPORT (CONTINUED)

Public Health Campaigns or National Reach

Whilst our work is focussed on local communities of Brighton and Hove, Adur and Worthing in Sussex, our best practice resources, research, and expertise enables us to contribute towards local and national agendas and policy. This includes the Adult Social Care Strategy in Adur and Worthing, the Government’s Loneliness Action Plan and the UK Commission on Bereavement.

We are often asked by Befriending Networks, Anna Chaplaincy, and the Campaign to End Loneliness to give keynote speeches, run workshops and contribute towards panels and events, as experts in loneliness, older people, volunteering and monitoring and evaluation.

In November 2023 our CEO, Emily Kenward, was appointed Chair of UK Befriending Networks which supports over 350 organisations across the UK. Emily was also appointed Health and Wellbeing Rep for the voluntary sector in Adur and Worthing, following election via our local CVS in July 2022.

Financial review

Income for the year was £448,007 (2023: £325,822) and expenditure £376,594 (2023: 319,074), resulting in a surplus of £71,413. Unrestricted funds were £134,406 at the year end. Restricted income includes grants received in advance of project work to be completed in 2025 and are included in the restricted funds carried forward of £53,023.

Funding

We are truly grateful to all our funders for their support. Funding enables us to deliver our excellence accredited and relationship centred services, all of which are free of charge to all the people we support.

The majority of our funds come from Trusts and Foundations. We have existing positive relationships with repeat funders and are especially keen to connect with funders that we can build a long-term relationship with.

We have also been successful in diversifying our income, securing statutory longer-term contracts from Brighton and Hove Council as sub-contractors. Ageing Well Brighton and Hove is a Public Health Commission led by the Lead Provider Impact Initiatives. We are proud members of the commission where we are funded to provide befriending for older people and to provide enhanced befriending for people who are living with dementia.

The Big Lottery continue to fund our work in Adur and Worthing.

Anna Chaplaincy is separate to our core befriending work and fundraised for separately.

Donations include regular givers, fundraising activities e.g. running and triathlons, corporate fundraising and one-off payments including from volunteers for DBS checks.

We were fortunate once again to have the corporate support from Killick & Co, who, for the fourth year running, made us the beneficiaries of a carol concert at Middle Temple Hall, which raised £16,272 in December 2024.

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TRUSTEES' REPORT (CONTINUED)

Policy on reserves

The reserves policy is to hold four months of running expenses in reserves, amounting to £120k in the current year. Unrestricted free reserves at the year end were £134k.

The strategy, reviewed by the trustees each year, is that:

1) Reserves be maintained at a level which ensures that the Time to Talk Befriending’s core activity could continue during a period of unforeseen difficulty.

2) A proportion of reserves be maintained in an easily accessible form.

3) The calculation of the required level of reserves continues to be an integral part of the organisation’s annual planning, budget and forecast cycle.

4) Consideration regarding risks associated with each stream of income and expenditure being different from that budgeted, planned activity level, and the Time to Talk Befriending’s commitments to its stakeholders. It also reflects as far as possible the current economic climate and trends.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

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TRUSTEES' REPORT (CONTINUED)

Statement of Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The annual report was approved by the trustees of the Charity on 24 July 2025 and signed on its behalf by:

......................................... Neil Hilton Trustee

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TIME TO TALK BEFRIENDING

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TIME TO TALK BEFRIENDING

I report to the trustees on my examination of the accounts of Time To Talk Befriending for the year ended 31 December 2024.

Responsibilities and basis of report

As the Charity trustees of Time To Talk Befriending you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

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

Independent examiner’s statement

Since Time To Talk Befriending's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Independent Examiners, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of Time To Talk Befriending as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

..................................... K Gomes FCIE Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF

24 July 2025

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TIME TO TALK BEFRIENDING

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
2
219,939
Charitable activities
3
931
Total income
220,870
Expenditure on:
Raising funds
4
29,890
Charitable activities
5
122,913
Total expenditure
152,803
Net income
68,067
Net movement in funds
68,067
Reconciliation of funds
Total funds brought
forward
66,339
Total funds carried
forward
11
134,406		 Restricted
funds
£
227,137
-
227,137
12,669
211,122
223,791
3,346
3,346
49,677
53,023		 Total
2024
£
447,076
931
448,007
42,559
334,035
376,594
71,413
71,413
116,016
187,429		 Total
2023
£
323,832
1,990
325,822
28,469
290,605
319,074
6,748
6,748
109,268
116,016

The notes on pages 17 to 27 form an integral part of these financial statements. Page 15

TIME TO TALK BEFRIENDING

BALANCE SHEET AS AT 31 DECEMBER 2024

Note
Current assets
Debtors
8
Cash at bank and in hand
Creditors: Amounts falling due within one year
9
Net assets
Funds of the Charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
11		 2024
£
3,030
191,648
194,678
(7,249)
187,429
53,023
134,406
187,429		 2023
£
15,803
114,559
130,362
(14,346)
116,016
49,677
66,339
116,016

The financial statements on pages 15 to 27 were approved by the trustees, and authorised for issue on 24 July 2025 and signed on their behalf by:

......................................... Neil Hilton Trustee

The notes on pages 17 to 27 form an integral part of these financial statements. Page 16

TIME TO TALK BEFRIENDING

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Time To Talk Befriending meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the Charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the Charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

Liabilities

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Pensions and other post retirement obligations

The Charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the Charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the Charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

2 Income from donations and legacies

Donations and legacies;
Donations
Grants, including capital
grants;
Grants		 Unrestricted
funds
General
£
30,669
189,270
219,939		 Restricted
funds
£
410
226,727
227,137		 Total
2024
£
31,079
415,997
447,076		 Total
2023
£
11,536
312,296
323,832

3 Income from charitable activities

Personal contributions
Service income		 Unrestricted
funds
General
£
25
906
931		 Restricted
funds
£
-
-
-		 Total
2024
£
25
906
931		 Total
2023
£
681
1,309
1,990

4 Expenditure on raising funds

a) Costs of generating donations and legacies

Note
Fundraising and
related costs
Staff costs
7		 Unrestricted
funds
General
£
859
29,031
29,890		 Restricted
funds
£
-
12,669
12,669		 Total
2024
£
859
41,700
42,559		 Total
2023
£
2,484
25,985
28,469

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

5 Expenditure on charitable activities

Note
Scheme member and
project costs
Volunteer costs inc
training
Website, design and social
media
Premises costs
Office equipment and
supplies
Telephone and internet
Postage and stationery
Insurance
IT equipment & support
Travel
Staff training & DBS
HR support
External administrative
and project support
Professional fees
Sundry expenses
Bank and payment
charges
Independent examination
Staff costs
7		 Unrestricted
funds
General
£
12,735
2,970
10,840
11,805
480
6,108
1,805
1,409
4,058
2,088
828
3,892
17,239
11,771
5,492
472
810
28,111
122,913		 Restricted
funds
£
33,995
11,042
4,815
5,485
-
-
196
-
-
266
360
-
2,075
200
-
-
-
152,688
211,122		 Total
2024
£
46,730
14,012
15,655
17,290
480
6,108
2,001
1,409
4,058
2,354
1,188
3,892
19,314
11,971
5,492
472
810
180,799
334,035		 Total
2023
£
34,828
13,461
14,132
17,166
1,853
5,859
1,495
1,342
2,966
1,442
1,874
3,706
15,801
5,013
5,723
266
810
162,868
290,605

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

6 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the Charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Gerhard Schulz was paid £4,428 (2023: £5,013) through his company, G Schulz & Company Ltd, for professional services as management accountant and consultant.

7 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2024
£
204,466
13,466
4,567
222,499		 2023
£
174,743
9,797
4,313
188,853

The monthly average number of persons (including senior management / leadership team) employed by the Charity during the year expressed as full time equivalents was as follows:

follows:
2024 2023
No No
Staff 8 8

No employee received emoluments of more than £60,000 during the year

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

8 Debtors

8 Debtors
Prepayments
Accrued income
9 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals		 2024
£
2,680
350
3,030
2024
£
4,380
2,209
660
7,249		 2023
£
2,553
13,250
15,803
2023
£
4,552
9,134
660
14,346

10 Pension and other schemes

Defined contribution pension scheme

The Charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the Charity to the scheme and amounted to - £4,567 (2023 £4,313).

Contributions totalling £2,209 (2023 - £959) were payable to the scheme at the end of the year and are included in creditors.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

11 Funds

Current year
Unrestricted funds
General
General Funds
Restricted funds
Deans outreach
Big Lottery fund
Group befriending
Volunteer costs
Dementia fund
Direct scheme member
costs fund
Anna Chaplaincy fund
10 year anniversary
Outreach fund
Befriending plus fund
Housing fund
Dementia training fund
Research fund
Ageing journey fund
Total funds		 Balance at
1 January
2024
£
66,339
-
24,534
1,763
-
-
-
-
3,500
2,718
-
2,727
2,224
5,867
6,344
49,677
116,016		 Incoming
resources
£
220,870
25,000
99,549
12,447
12,000
18,000
6,000
35,000
4,410
-
10,000
-
4,731
-
-
227,137
448,007		 Resources
expended
£
(152,803)
(25,000)
(85,346)
(14,210)
(5,614)
(18,000)
(650)
(35,000)
(7,910)
(2,718)
(10,000)
(2,727)
(4,405)
(5,867)
(6,344)
(223,791)
(376,594)		 Balance at
31
December
2024
£
134,406
-
38,737
-
6,386
-
5,350
-
-
-
-
-
2,550
-
-
53,023
187,429

Deans Outreach: Providing befriending for people aged 50+ living in the Deans area in Brighton and Hove as part of the Ageing Well Public Health Commission.

Big Lottery fund: Funding our work in Adur and Worthing until September 2024.

Group befriending: Funding towards our Manor Meet Up for older people, including people living with dementia.

Dementia fund: Providing dementia inclusive befriending services for older people who have received a recent diagnosis or who are living with mild-moderate dementia as part of the Ageing Well Brighton and Hove commission.

Direct scheme member costs fund: Funding for specialist items and supplies for scheme members.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

Anna Chaplaincy fund: Funding toward providing spiritual care to scheme members.

10 year anniversary: Funding for 10 year anniversary events in 2024.

Outreach fund: Funding to support our postal outreach enabling us to connect with digitally excluded older people.

Befriending plus fund: Additional funding through the Ageing Well Brighton and Hove Public Health commission enabling us to support older people with more complex needs to access befriending.

Housing fund: Funding for our work in Hyde locations in Brighton and Hove.

Dementia training fund: Funding specifically for our dementia training, workshops and resources.

Research fund: Funding to undertake research with our scheme members under the NHS ‘health inequalities’ small grants programme.

Ageing journey fund: Funding enabling us to scope an intergenerational podcast project.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

Prior year
Unrestricted funds
General
General Funds
Restricted funds
Deans outreach
Big Lottery fund
Group befriending
Dementia fund
Direct scheme
member costs fund
Anna Chaplaincy fund
10 year anniversary
Outreach fund
Befriending plus fund
Housing fund
Dementia training fund
Research fund
Ageing journey fund
Total funds		 Balance
at 1
January
2023
£
82,702
-
26,566
-
-
-
-
-
-
-
-
-
-
-
26,566
109,268		 Incoming
resources
£
160,976
25,000
74,700
1,859
18,000
5,403
5,700
3,500
3,390
5,866
4,808
2,950
6,750
6,920
164,846
325,822		 Resources
expended
£
Transfers
from un-
incorporated
charity
£
(169,965)
(7,374)
(25,094)
94
(76,732)
-
(96)
-
(20,974)
2,974
(5,403)
-
(10,006)
4,306
-
-
(672)
-
(5,866)
-
(2,081)
-
(726)
-
(883)
-
(576)
-
(149,109)
7,374
(319,074)
-		 Balance
at 31
December
2023
£
66,339
-
24,534
1,763
-
-
-
3,500
2,718
-
2,727
2,224
5,867
6,344
49,677
116,016

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

12 Analysis of net assets between funds

Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
141,655
(7,214)
134,441
Unrestricted
funds
General
£
80,685
(14,346)
66,339		 Restricted
funds
£
53,023
-
53,023
Restricted
funds
£
49,677
-
49,677		 Total funds
at 31
December
2024
£
194,678
(7,214)
187,464
Total funds
at 31
December
2023
£
130,362
(14,346)
116,016

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