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2025-12-31-accounts

Annual Report and Financial Statements for the Year Ended 31 December 2025

Time To Talk Befriending

Charity registration number: 1186555

TIME TO TALK BEFRIENDING

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 14
Independent Examiner's Report 15
Statement of Financial Activities 16
Balance Sheet 17
Notes to the Financial Statements 18 to 27

TIME TO TALK BEFRIENDING

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

Neil Hilton Claire Godley (resigned 20 November 2025) Gerhard Schulz David Standing Amy Chima Jacqueline Mason

Charity Registration 1186555 Number Principal Office Citycoast Centre North Street Portslade Brighton BN41 1DG Independent Examiner K Gomes FCIE Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG 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 2025.

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 network where older people feel a sense of belonging, purpose, and joy.

Since our foundation in December 2013, we have made a meaningful impact on the lives of over 4000 older people through our befriending and chaplaincy services. At the heart of our community, over 3000 volunteers have generously given their time.

Referrals and Assessments

During 2025 we supported 629 older people , including 238 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 has an existing 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 238 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 Social Prescriber:

“We meet with many residents and refer to you often as you offer such amazing support to so many isolated and vulnerable older people. You provide a lifeline which changes their lives immensely. It also builds their confidence enabling them to make the next step in connecting with social groups outside of their home. You are invaluable and we are very lucky to have you all.”

Scheme Member Demographics

Our own research and front-line experience has highlighted a trend of increased health complexities amongst scheme members. This aligns with the Centre for Ageing Better’s 2025 State of Ageing report, which shows that life expectancy has not returned to pre-pandemic levels, healthy life expectancy has sharply declined, and fewer people aged 65+ feel a strong sense of belonging to their neighbourhood.

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TRUSTEES' REPORT (CONTINUED)

The demographics of our scheme members are:

Volunteers

As of 31 December 2025 we had 294 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.

96% of volunteers were satisfied or very satisfied that they have been matched with the right person.

98% of volunteers agree/strongly agree that volunteering is a mutually beneficial experience.

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:

“Thank you so much for dementia training opportunity, it was brilliant and Fran is great! I have learned so much and there is a lot of useful information I will be carrying forward.”

“Befriending Anne has been a heartwarming experience. Anne brings joy to my life and helps me see how important companionship is. Spending time with her is a privilege that enriches my outlook on life and shows me the importance of real connections.”

"Volunteering with TTTB has been wonderful and came just at the right time for me. I have many medical issues and less mobility, but this gives me a reason to leave the house, a sense of purpose…it has really helped my sense of being as I was becoming isolated."

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TRUSTEES' REPORT (CONTINUED)

In June 2025 we held a special event to present our volunteers with the prestigious King’s Award for Voluntary Service. The evening was filled with warmth, inspiring words from dignitaries, and our sincere appreciation for the tireless and amazing work of our volunteers, who give their time to help overcome loneliness.

Towards the end of 2025 we held a series of focus groups with our volunteers and scheme members.

Feedback was overwhelmingly positive, with participants using words such as “brilliant” and a “community of kindness”. However, volunteers told us that the support we offer would be even better with enhanced resources, such as videos and check lists, to build on existing resources around issues such as boundaries and memory decline.

Volunteers also requested more out-of-hours peer meet ups. We will be putting these suggestions into action over the coming year.

These focus groups, combined with analysis of review feedback, volunteer concern data, and wider engagement with staff, trustees and civic partners, have helped form the foundation of our new strategic plan, which will be launched in summer 2026.

Services

One-to-One Befriending

At the end of 2025 we were supporting 385 one-to-one befriending matches, 109 of which were new matches. We supported 122 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 well even though she's so much younger than me. She's a lovely girl, they don’t come any better than her.”

During 2025, 96% of our scheme members told us that they very satisfied/satisfied with their befriending match, and 95% of scheme members agreed that befriending has helped overcome loneliness.

“She’s my lifeline. We laugh together.”

“You couldn't have made a better match. My befriender has helped me to believe in myself.”

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.

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TRUSTEES' REPORT (CONTINUED)

Enhanced Befriending

During 2025 we supported 92 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, for free, to NHS workers and other charities:

Group Befriending

During 2025 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 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. Between 170-200 scheme members attend each month.

In 2025 we surveyed all our members attending groups. 100% agreed that group befriending has had a positive impact on their lives:

"It can be a very lonely life, but these events are tremendous, otherwise I end up talking to myself.”

“To get out of the house means everything to me.”

“I don't feel so lonely anymore — It's wonderful to get out and be with such friendly, kind people.”

The impact of the increasing health and mobility complexities of our scheme members has placed additional pressure on staff and volunteers, particularly in terms of assisting people in and out of vehicles, managing wheelchairs, and responding to unplanned care needs.

As part of our risk management process, we considered whether continuing group activities was still appropriate given the increasing pressures placed on our volunteers and staff. However, we concluded that withdrawing the service would cause harm, particularly through increased isolation and the loss of meaningful connections.

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TRUSTEES' REPORT (CONTINUED)

At the same time, we had to balance the wellbeing of our volunteers and staff against those of our scheme members. To resolve this, in August 2025 we partnered with a local care agency, Kingsway Care, to provide trained carers at our events. Their presence ensures safe transfers in and out of vehicles (including door-to-door minibus journeys) and on-site support with mobility and personal care needs.

By partnering with Kingsway Care, responsibility for higher-level care is held by trained carers rather than volunteers or staff. This partnership demonstrates our continued commitment to high-quality support as we respond to the evolving needs of our scheme members, whilst supporting the wellbeing of our staff and volunteers.

“This has made a huge difference – we no longer have to worry about the volunteers supporting very frail people. Rather, we can do what we do well, making people feel happy, heard and comfortable rather than worry about their physical issues.” Outreach & Groups Coordinator

Intergenerational Connections

In 2025 our intergenerational project consisted of 400 handmade ‘Thinking of you at Christmas’ cards created by Hove Park School at Christmas, and befriending.

We are always delighted to welcome younger volunteers. A successful intergenerational match brings people together to promote greater understanding and respect between the generations, which has a long-term benefit for all concerned. One example of this is the match between Diana, aged 92, and her two befrienders, aged 17, who told us:

"When we started volunteering we had no idea how valuable and rewarding the scheme truly is. Meeting Diana has been incredibly influential on our communication and empathy, we’ve formed a genuine friendship. We love listening to her life experiences, stories, and advice, giving us a whole new perspective on the older generation and how to form connections regardless of age."

It is our policy that volunteers under the age of 18 visit in pairs.

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 390 signposts/onward referrals in 2025 to local and national organisations including day centres, activity groups, dementia groups, wellbeing services, money advice, nutrition support, and care provision.

Challenges such as dementia mean it is not always possible for scheme members to follow up on signposting information, so staff make referrals on their behalf. This may be as straightforward as phoning a meal delivery service, to more complex issues involving medical professionals.

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TRUSTEES' REPORT (CONTINUED)

Reviews

Thank you to our five volunteer reviewers, who include retired social workers or professionals from a related field. They give their time to undertake individual reviews with scheme members and volunteers, and in 2025 carried out 398 individual 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 play a crucial role in reporting any wellbeing concerns to staff.

Wellbeing Checks

We monitor and follow up all volunteer concerns raised with the office. During 2025, 5,747 case notes were recorded based on communication with scheme members and volunteers. 38 volunteer concerns were recorded compared to 59 in 2024. We believe this figure is an under representation, so we are reviewing our internal process for recording contacts and concerns.

Themes of volunteer concerns 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 informed and supported throughout their befriending journey, offering reassurance, guidance, training, and resources where needed. We have also identified areas where the volunteer experience could be “even better if”, and these insights have helped shape our strategic priorities for 2026–2029.

Newsletters, Cards, and Outreach

We produce three newsletters a year, which include contributions from volunteers and scheme members. The newsletter includes content that reflects the interests and experiences of our community. This includes short stories, reminiscences, poems, community updates, and information about services older people can access, such as money advice, mental health support, and social events.

As most of our scheme members are offline, the newsletter is produced and posted as a hard copy, whilst volunteers receive a digital version. In 2025, over 1,000 copies were posted. Whilst this is both time consuming and costly, feedback consistently shows that it is a valuable and worthwhile investment. For many scheme members and volunteers, the newsletter is not simply a source of information, but an important source of connection, companionship and belonging, helping people feel informed, encouraged and part of the wider Time to Talk Befriending community.

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TRUSTEES' REPORT (CONTINUED)

In 2025, around 85% of scheme members and volunteers said they usually read at least some of the newsletter. Across both groups, people particularly valued the personal stories, poems, photographs, and community updates, with several describing it as something that “keeps me in touch.” Scheme members more commonly highlighted the newsletter as companionship and a meaningful activity to sit and read, whilst volunteers particularly valued feeling connected to the wider organisation and understanding the broader impact of the charity. Feedback from both also highlighted the importance of accessible and engaging content, with suggestions including shorter articles, more visual content and larger print to better support different reading needs and preferences.

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.

In 2025, 63 scheme members benefited from a homecooked meal delivered by a volunteer on Christmas day thanks to a partnership with Friend of the Charity, chef Wendy Maas and her team. Feedback includes:

“Thank you for thinking of me on Christmas Day. I was on my own again, until a knock at the door and there was a lovely lady, I didn't know she was coming in but she did. She had brought a cracker with her, we wore hats and chatted for a while, she was very special - like you all are. Christmas dinner was so special, I haven't ever had one like that, so a big thank you for thinking of me, it was my best Christmas since my hubby went to heaven.”

Alongside Chaplaincy

Our 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.

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TRUSTEES' REPORT (CONTINUED)

For some 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:

“Somehow you help me feel safe and able to leave the house. I can’t see but I feel comforted and not alone when I’m here. When the hymns start, I feel joy.”

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 2025 there were 51 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 and training continues to be led by our chaplains in partnership with Friends of the Charity Dr Bea Gahagan at Brighton & Hove Council Learning & Development and Peter Wells, Bereavement & Loss Therapist.

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 in Brighton and Hove. 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. Feedback includes:

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TRUSTEES' REPORT (CONTINUED)

“Time is challenging but what I have learned is, that while it’s not always our place to find closure for the person we are supporting, we can feel pleased that the support we did provide has made a difference.” Carer

“Professionally led.” Nurse

“As Anna Chaplains we have some experience in end-of-life care, but still difficult questions are thrown at us which are so hard to be prepared for. So, thank you for putting this together.” Anna Chaplain

Research

Throughout 2024 and 2025 we undertook a significant programme of listening, reflection, and strategic engagement to help shape the future direction of Time to Talk Befriending. This included focus groups, structured conversations and feedback gathered from scheme members, volunteers, staff, trustees, and wider stakeholders, alongside analysis of over 420 reviews and ongoing quality assurance processes. We were also grateful to bring in additional expertise and independent facilitation through consultant Sonia Mangan, alongside insight and encouragement from supporters including Dr Tim Fooks, High Sheriff of West Sussex.

The work explored the experiences, needs and challenges facing older people, volunteers, and communities, particularly around loneliness, ageing, frailty, bereavement, belonging, and social connection. It also examined the strengths of our current model, the increasing complexity of need, barriers to access and how we can continue to deliver safe, relationship-based support whilst remaining sustainable. Alongside lived experience feedback, the work was informed by demographic data, local and national research, partnership conversations, safeguarding, and quality assurance learning, including feedback from our Befriending Networks Excellence reaccreditation process, and wider insight into ageing, loneliness, dementia, bereavement, and preventative community support. We are very grateful to everyone who contributed their time, honesty, expertise and lived experience throughout this process. The findings have directly informed the development of our 2026 to 2029 strategy and strategic priorities, helping ensure they are rooted in both evidence and the real experiences of the people and communities we serve.

National Reach & Campaigns

Whilst our work is focussed on the 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. Historically this has included the Adult Social Care Strategy in Adur and Worthing, the Government’s Loneliness Action Plan, and the UK Commission on Bereavement.

In November 2023 our CEO, Emily Kenward, was appointed Chair of UK Befriending Networks which supports over 300 organisations across the UK. Emily will remain in this role until November 2027.

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TRUSTEES' REPORT (CONTINUED)

Our national reach, voice and campaign work will continue to grow in 2026 in line with our new strategic plan and strategic priorities. This will help us contribute more actively to conversations around valuing age, navigating frailty, end of life and bereavement, and the importance of social connection and spiritual wellbeing in later life.

Financial review

Income for the year was £471,512 (2024: £448,007) and expenditure £405,277 (2024: 376,594), resulting in a surplus of £66,235. Unrestricted funds were £169,159 at the year end. Restricted income includes grants received in advance of project work to be completed in 2026 and are included in the restricted funds carried forward of £84,505.

Funding

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

The majority of our funds come from Trusts and Foundations, both national and local. 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.

In March 2025, the Ageing Well Brighton & Hove Public Health Commission, led by Lead Provider Impact Initiatives, entered the final year of its current contract. We were pleased to successfully become a subcontractor within the new Ageing Well Commission, beginning in April 2025, where we will continue to provide specialist befriending support for older people aged 85+ and those living with dementia.

Alongside our role within Ageing Well, our wider befriending service continues to support people aged 65+ who are living with long-term health conditions, experiencing social isolation and have limited social connections.

The National Lottery Community Fund continue to fund a large proportion of our work in Adur and Worthing.

Our chaplaincy work sits alongside, but remains distinct from, our core befriending service and is funded separately through dedicated fundraising.

Donations include regular givers and one-off payments including from scheme members, volunteers and funds raised by community supporters. Since the introduction of collection boxes at our groups, we have seen an increase in donations which is appreciated. Over this past year, some of our scheme members have found inventive ways to support our work. One lady has been busy knitting gloves in return for a small donation, with proceeds to TTTB, whilst another scheme member kindly donated their collection of five pence pieces. It is heartwarming and encouraging that our community is coming alongside us in this way.

We were fortunate once again to receive corporate support from Killik & Co, who, for the fourth year running, made us the beneficiaries of a carol concert at Middle Temple Hall, which raised £5,171 from attendees. In addition to the individual donations received at the event, the Killik & Co Charitable Trust generously donated £10,000 in support of our work.

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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 £140k in the current year. Unrestricted free reserves at the year end were £169k.

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 9 July 2026 and signed on its behalf by:

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

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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 2025.

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

9 July 2026

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
2
207,916
Charitable activities
3
191
Total income
208,107
Expenditure on:
Raising funds
4
43,651
Charitable activities
5
129,703
Total expenditure
173,354
Net income
34,753
Net movement in funds
34,753
Reconciliation of funds
Total funds brought
forward
134,406
Total funds carried
forward
11
169,159		 Restricted
funds
£
263,405
-
263,405
429
231,494
231,923
31,482
31,482
53,023
84,505		 Total
2025
£
471,321
191
471,512
44,080
361,197
405,277
66,235
66,235
187,429
253,664		 Total
2024
£
447,076
931
448,007
42,559
334,035
376,594
71,413
71,413
116,016
187,429

The notes on pages 18 to 27 form an integral part of these financial statements. Page 16

TIME TO TALK BEFRIENDING

BALANCE SHEET AS AT 31 DECEMBER 2025

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		 2025
£
8,422
253,867
262,289
(8,625)
253,664
84,505
169,159
253,664		 2024
£
3,030
191,648
194,678
(7,249)
187,429
53,023
134,406
187,429

The financial statements on pages 16 to 27 were approved by the trustees, and authorised for issue on 9 July 2026 and signed on their behalf by:

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

The notes on pages 18 to 27 form an integral part of these financial statements. Page 17

TIME TO TALK BEFRIENDING

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

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 2025 (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 2025 (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 2025 (CONTINUED)

2 Income from donations and legacies

Unrestricted
funds
General
£
Donations and legacies;
Donations
17,105
Grants, including capital
grants;
Grants
190,811
207,916
3 Income from charitable activities
Unrestricted
funds
General
£
Personal contributions
191
Service income
-
191		 Restricted
funds
£
-
263,405
263,405
Restricted
funds
£
-
-
-		 Total
2025
£
17,105
454,216
471,321
Total
2025
£
191
-
191		 Total
2024
£
31,079
415,997
447,076
Total
2024
£
25
906
931

4 Expenditure on raising funds

a) Costs of generating donations and legacies

Note
Fundraising and
related costs
Staff costs
7		 Unrestricted
funds
General
£
1,685
41,966
43,651		 Restricted
funds
£
429
-
429		 Total
2025
£
2,114
41,966
44,080		 Total
2024
£
859
41,700
42,559

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (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
Subscriptions
Professional fees
Sundry expenses
Bank and payment
charges
Independent examination
Staff costs
7		 Unrestricted
funds
General
£
13,276
-
6,259
12,628
1,769
849
1,474
1,585
7,697
1,694
1,792
4,060
13,000
-
4,650
6,656
325
840
51,149
129,703		 Restricted
funds
£
31,574
19,633
5,526
5,112
111
5,984
74
-
2,600
922
326
-
6,327
103
5,550
445
175
-
147,032
231,494		 Total
2025
£
44,850
19,633
11,785
17,740
1,880
6,833
1,548
1,585
10,297
2,616
2,118
4,060
19,327
103
10,200
7,101
500
840
198,181
361,197		 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

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (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 £5,338 (2024: £4,428) 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		 2025
£
220,644
14,636
4,867
240,147		 2024
£
204,466
13,466
4,567
222,499

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:
2025 2024
No No
Staff 9 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 2025 (CONTINUED)

8 Debtors

8 Debtors
Prepayments
Accrued income		 2025
£
2,880
5,542
8,422		 2024
£
2,680
350
3,030

9 Creditors: amounts falling due within one year

9 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals		 2025
£
5,638
2,297
690
8,625		 2024
£
4,380
2,209
660
7,249

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 - £4,867 (2024 £4,567).

Contributions totalling £2,299 (2024 - £2,209) 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 2025 (CONTINUED)

11 Funds

Unrestricted funds
General
General Funds
Restricted funds
Deans outreach
Big lottery
Group befriending
Volunteer costs
Direct scheme member
costs
Anna Chaplaincy fund
Befriending plus fund
Dementia training
Ageing well
Carers fund
Administrative support
Total restricted funds
Total funds		 Balance at
1 January
2025
£
134,406
-
38,737
-
6,386
5,350
-
-
2,550
-
-
-
53,023
187,429		 Incoming
resources
£
208,107
6,250
111,675
5,177
9,936
-
36,500
19,493
10,000
40,374
10,000
14,000
263,405
471,512		 Resources
expended
£
(173,354)
(6,250)
(119,682)
(785)
(8,407)
(4,089)
(36,500)
(9,684)
(5,764)
(40,374)
-
(388)
(231,923)
(405,277)		 Balance at
31
December
2025
£
169,159
-
30,730
4,392
7,915
1,261
-
9,809
6,786
-
10,000
13,612
84,505
253,664

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.

Group befriending: Funding towards our groups, helping older people leave their homes safely and benefit from social connection, including those who are living with dementia.

Volunteer costs: Funding for specialist items and/or supplies for scheme members.

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

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

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (CONTINUED)

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.

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

Ageing Well: Commissioned by Brighton & Hove Council. Funding to deliver befriending services for older people across Brighton & Hove, including enhanced support for people living with dementia.

Carers fund: Funding for carers to assist on transport and during group events.

Administrative support: Three year funding toward administrative and operational support within the team.

Prior 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

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (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
£
177,784
(8,625)
169,159
Unrestricted
funds
General
£
141,655
(7,214)
134,441		 Restricted
funds
£
84,505
-
84,505
Restricted
funds
£
53,023
-
53,023		 Total funds
at 31
December
2025
£
262,289
(8,625)
253,664
Total funds
at 31
December
2024
£
194,678
(7,214)
187,464

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