Charity registration number 1101140
Company registration number 04716514 (England and Wales)
EAST SUSSEX HEARING
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
EAST SUSSEX HEARING
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
D Bone
C Morris
G Morris
J Martyr
S Thursfield
A Carter
(Appointed 29 April 2022)
Chief Executive
D Rowan
Secretary
D Rowan
Charity number
1101140
Company number
04716514
Independent examiner
J Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Bankers
Metro Bank
One Southampton Row
London
WC1B 5HA
EAST SUSSEX HEARING
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5 - 6
Statement of financial position
7
Notes to the financial statements
8 - 23
EAST SUSSEX HEARING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The Charity’s main objectives remain unchanged and that is to improve the quality of life for people with hearing loss and anyone with a dual sensory loss (deafblind) and to reduce loneliness and isolation within the community. We provide a range of support services for clients including: information & advice, equipment demonstrations and installations, lipreading and sign language classes, communication training and peer support groups. In addition to the above-mentioned services, we also provide Deaf Awareness Training to family, friends, carers and “front-line” professional staff, to enable them to communicate more effectively with someone who has a hearing loss.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Some of our key services include:

Information and Advice – From our Centre in Eastbourne and throughout the county via our volunteer led Outreach service.

Hard of Hearing groups – Support groups in Eastbourne, Polegate, Uckfield, St Leonards-On-Sea and Hastings.

Deafblind groups – Support groups in Eastbourne.

Sign Language Classes – Eastbourne (3).

Lipreading Classes – Eastbourne, Lewes and Uckfield.

Equipment installation – we install and maintain hearing assistive equipment on behalf of East Sussex County Council Sensory Impairment Team (SIRT).

Volunteering – including basic maintenance of hearing aids and battery replacement service on behalf of the local NHS throughout the county

The future
Our key goals for the next 12 months or so are:

 

We are a small charity with a loyal and dedicated team of staff and volunteers and we pride ourselves on the level of service that we provide. But we can only continue to provide this much needed service to the local hard of hearing community with the kind, generous support of funders; moving us closer to achieving our goal of an inclusive society where hard of hearing people can feel part of their local community and enjoy full independence.

 

 

 

 

 

 

 

 

 

 

EAST SUSSEX HEARING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -
Financial review

There was a deficit for the year on unrestricted funds of £8,020 after covering any deficits arising on restricted funds (2022: deficit of £36,049).

The charity seek to maintain at least 3 months operating expenditure as reserves calculated to be between £60,000 and £70,000. Unrestricted reserves carried forward are £69,694 (2022: £77,714).

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management

The charity is a company limited by guarantee and was registered with the Charity Commission for England and Wales on 10 December 2003.

 

The Charity changed its name to East Sussex Hearing on 5th June 2020.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

V Le Croissette
(Resigned 21 July 2023)
D Bone
C Morris
G Morris
J Martyr
S Thursfield
A Carter
(Appointed 29 April 2022)
All of the Trustees are eligible for re-election and will be proposed for re-election at the next Annual General Meeting.

New Trustees are appointed by majority vote of members in general meeting

The Charity is managed on a day to day basis by Mr David Rowan together with support staff. Trustees meet regularly to oversee the work of the charity.

EAST SUSSEX HEARING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -
Statement of Trustees' responsibilities

The Trustees, who are also the directors of East Sussex Hearing for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law 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, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the Trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The Trustees are responsible for keeping adequate 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 Companies Act 2006. They 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 Trustees' report was approved by the Board of Trustees.

D Bone
Trustee
12 October 2023
EAST SUSSEX HEARING
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EAST SUSSEX HEARING
- 4 -

I report to the Trustees on my examination of the financial statements of East Sussex Hearing (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no 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 the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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

J Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Dated: 17 October 2023
EAST SUSSEX HEARING
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -
Current financial year
Unrestricted
Unrestricted
Restricted
Total
Total
funds
funds
funds
general

designated

2023
2023
2023
2023
2022
Notes
£
£
£
£
£
Income from:
Voluntary Income
3
7,589
-
-
7,589
27,493
Incoming resources from charitable activities
4
214,404
-
5,589
219,993
223,243

Other income

5
1,855
-
-
1,855
4,149
Investments
6
4,910
-
-
4,910
460
Total income
228,758
-
5,589
234,347
255,345
Expenditure on:
Raising funds
7
2,625
-
-
2,625
4,200
Charitable Activities
8
305,012
-
36,464
341,476
277,382
Total resources expended
307,637
-
36,464
344,101
281,582
Net gains/(losses) on investments
12
(5,824)
-
-
(5,824)
-
Net outgoing resources before transfers
(84,703)
-
(30,875)
(115,578)
(26,237)
Gross transfers between funds
20/21
76,683
(80,000)
3,317
-
-
Net movement in funds
(8,020)
(80,000)
(27,558)
(115,578)
(26,237)
Fund balances at 1 April 2022
77,714
398,235
29,400
505,349
531,586
Fund balances at 31 March 2023
69,694
318,235
1,842
389,771
505,349

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
EAST SUSSEX HEARING
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -
Prior financial year
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general

designated

2022
2022
2022
2022
Notes
£
£
£
£
Income from:
Voluntary Income
3
27,493
-
-
27,493
Incoming resources from charitable activities
4
196,095
-
27,148
223,243

Other income

5
4,149
-
-
4,149
Investments
6
460
-
-
460
Total income
228,197
-
27,148
255,345
Expenditure on:
Raising funds
7
4,200
-
-
4,200
Charitable Activities
8
260,500
-
16,882
277,382
Total resources expended
264,700
-
16,882
281,582
Net gains/(losses) on investments
12
-
-
-
-
Net outgoing resources before transfers
(36,503)
-
10,266
(26,237)
Gross transfers between funds
20
454
-
(454)
-
Net expenditure for the year/
Net movement in funds
(36,049)
-
9,812
(26,237)
Fund balances at 1 April 2021
113,763
398,235
19,588
531,586
Fund balances at 31 March 2022
77,714
398,235
29,400
505,349

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
EAST SUSSEX HEARING
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2023
31 March 2023
- 7 -
2023
2022
Notes
£
£
£
£
Fixed assets
Property, plant and equipment
14
20,009
21,072
Current assets
Inventories
15
17,200
24,424
Trade and other receivables
16
14,825
14,825
Investments
17
144,175
-
Cash at bank and in hand
203,186
450,527
379,386
489,776
Current liabilities
18
(9,624)
(5,499)
Net current assets
369,762
484,277
Total assets less current liabilities
389,771
505,349
Income funds
Restricted funds
20
1,842
29,400
Unrestricted funds - designated
21
318,235
398,235
Unrestricted funds - general
69,694
77,714
389,771
505,349

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 12 October 2023
D Bone
Trustee
Company Registration No. 04716514
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 8 -
1
Accounting policies
Company information

East Sussex Hearing is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. The core activities of the charity East Sussex Hearing are overseen by the general fund which also incorporates the Hearing Resource Centre and Induction Loop Installation work. The general fund provides support funding for the various other activities of the Trust to include sign writing, lip reading, outreach and prescription work all considered core activities of the Trust.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Expenditure which meets these criteria is charged to the fund together with the appropriate management and support costs.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies (Continued)
- 9 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.
1.6
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures, fittings and equipment
25% on a reducing balance basis
Motor vehicles
20% on a straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Fixed assets costing below £2,000 are not capitalised.

1.7
Impairment of non-current assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies (Continued)
- 10 -
1.10
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13

Allocation and apportionment of costs

Salaries are apportioned between the charitable activities based upon time allocated to each project.

 

Direct costs of fundraising are allocated accordingly to the project that incurred the expense.

1.14

Current asset investments

Current asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 11 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Voluntary Income
Unrestricted
Unrestricted
funds
funds
general
general
2023
2022
£
£
Donations and gifts
3,839
2,493
Legacies receivable
3,750
25,000
7,589
27,493
4
Incoming resources from charitable activities

Charitable funds

Charitable funds

2023
2022
£
£

Fees receivable

64,675
44,776

Grants receivable

155,318
178,467
219,993
223,243
Analysis by fund
Unrestricted funds - general
214,404
196,095
Restricted funds
5,589
27,148
219,993
223,243
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 12 -
5

Other income

Unrestricted
Unrestricted
funds
funds
general
general
2023
2022
£
£
Fundraising events
1,855
4,149
6
Investments
Unrestricted
Unrestricted
funds
funds
general
general
2023
2022
£
£
Income from unlisted investments
3,152
-
Interest receivable
1,758
460
4,910
460
7
Raising funds
Unrestricted
Unrestricted
funds
funds
general
general
2023
2022
£
£
Fundraising and publicity

Contract services (Fundraisers)

2,625
4,200
2,625
4,200
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 13 -
8

Charitable Expenditure by Activity

Hearing

Resource

Centre

Outreach Worker

Sign Language Classes

Lip

Reading Classes

Prescrip-tions

Deaf/Blind Persons

Deaf Job Club

Total
Total
2023
2023
2023
2023
2023
2023
2023
2023
2022
£
£
£
£
£
£
£
£
£
Staff costs
75,717
10,548
22,869
5,606
73,001
6,697
1,507
195,945
175,343

Training

260
-
-
-
-
-
-
260
644

Venue hire

1,627
-
-
275
-
-
-
1,902
1,140

Travel and volunteer expenses

869
-
154
-
79
-
-
1,102
1,570

Fees

825
-
-
-
-
-
-
825
6,079

Van repairs and maintenance costs

-
-
-
-
5,190
-
-
5,190
3,197

Products and consumables

2,088
-
-
-
50,872
-
-
52,960
27,717
81,386
10,548
23,023
5,881
129,142
6,697
1,507
258,184
215,690
Share of support costs (see note 9)
41,868
3,031
-
21
23,893
3,031
-
71,844
54,193
Share of governance costs (see note 9)
8,444
-
-
3,004
-
-
-
11,448
7,499
131,698
13,579
23,023
8,906
153,035
9,728
1,507
341,476
277,382
Analysis by fund
Unrestricted funds - general
105,647
13,579
23,023
-
153,035
9,728
-
305,012
260,500
Restricted funds
26,051
-
-
8,906
-
-
1,507
36,464
16,882
131,698
13,579
23,023
8,906
153,035
9,728
1,507
341,476
277,382
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
8

Charitable Expenditure by Activity

- 14 -
For the year ended 31 March 2022

Hearing

Resource

Centre

Outreach Worker

Sign Language Classes

Lip

Reading Classes

Prescrip-tions

Deaf/Blind Persons

Deaf Job Club

Total
2022
£
£
£
£
£
£
£
£
Staff costs
57,947
7,861
20,490
5,336
76,048
5,761
1,900
175,343

Training

644
-
-
-
-
-
-
644

Venue hire

780
-
-
360
-
-
-
1,140

Travel and volunteer expenses

659
8
104
-
799
-
-
1,570

Fees

1,580
-
476
3,823
200
-
-
6,079

Van repairs and maintenance costs

-
-
-
-
3,197
-
-
3,197

Products and consumables

1,293
-
-
-
26,424
-
-
27,717
62,903
7,869
21,070
9,519
106,668
5,761
1,900
215,690
Share of support costs (see note 9)
29,557
3,314
3,379
-
14,629
3,314
-
54,193
Share of governance costs (see note 9)
7,499
-
-
-
-
-
-
7,499
99,959
11,183
24,449
9,519
121,297
9,075
1,900
277,382
Analysis by fund
Unrestricted funds - general
98,254
9,683
24,449
-
119,039
9,075
-
260,500
Restricted funds
1,705
1,500
-
9,519
2,258
-
1,900
16,882
99,959
11,183
24,449
9,519
121,297
9,075
1,900
277,382
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 15 -
9
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£
Depreciation
9,094
-
9,094
7,022
-
7,022

Rent and services

30,300
-
30,300
32,300
-
32,300

Insurance

1,164
-
1,164
1,022
-
1,022

Computer and internet

2,471
-
2,471
2,284
-
2,284

Office expenses

26,728
-
26,728
9,734
-
9,734

Subscriptions

216
-
216
216
-
216

Telephone

1,871
-
1,871
1,590
-
1,590

Bank charges

-
-
-
25
-
25
Professional fees
-
7,163
7,163
-
2,950
2,950

Accountancy

-
2,256
2,256
-
2,520
2,520

Payroll services

-
1,056
1,056
-
1,056
1,056

Annual return fee

-
13
13
-
13
13

Independent examination

-
960
960
-
960
960
71,844
11,448
83,292
54,193
7,499
61,692
Analysed between
Charitable activities
71,844
11,448
83,292
54,193
7,499
61,692

 

10
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Manager
1
1
Administration
1
1
Charitable activities
8
6
Total
10
8
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
11
Employees (Continued)
- 16 -
Employment costs
2023
2022
£
£
Wages and salaries
180,946
162,825
Social security costs
9,701
8,023
Other pension costs
5,298
4,495
195,945
175,343
There were no employees whose annual remuneration was more than £60,000.
12
Net gains/(losses) on investments
Unrestricted
Total
funds
general
2023
2022
£
£
Revaluation of investments
(5,824)
-
13
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 17 -
14
Property, plant and equipment
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 April 2022
22,291
32,382
54,673
Additions
8,032
-
8,032
At 31 March 2023
30,323
32,382
62,705
Depreciation and impairment
At 1 April 2022
20,649
12,953
33,602
Depreciation charged in the year
2,618
6,476
9,094
At 31 March 2023
23,267
19,429
42,696
Carrying amount
At 31 March 2023
7,056
12,953
20,009
At 31 March 2022
1,642
19,430
21,072
15
Inventories
2023
2022
£
£
Finished goods and goods for resale
17,200
24,424
16
Trade and other receivables
2023
2022
Amounts falling due within one year:
£
£
Other receivables
7,250
7,250
Prepayments and accrued income
7,575
7,575
14,825
14,825
17
Current asset investments
2023
2022
£
£
Investment in year
150,000
-
Unrealised loss in year
(5,825)
-
At 31 March 2023
144,175
-
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 18 -
18
Current liabilities
2023
2022
£
£
Other payables
-
875
Accruals and deferred income
9,624
4,624
9,624
5,499
19
Retirement benefit schemes
Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £5,298 (2022 - £4,495).

EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 19 -
20
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Balance at
1 April 2021
Incoming resources
Resources expended
Transfers
Balance at
1 April 2022
Incoming resources
Resources expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
£
£
£
£
Be Smart IT workshops
-
2,000
(334)
-
1,666
-
(324)
-
1,342
Outreach work
-
2,000
(1,500)
-
500
-
-
-
500
IT (Awards for All)
367
-
-
(367)
-
-
-
-
-
Deaf Job Club Fund
19,134
-
(1,900)
-
17,234
-
(17,234)
-
-
Communications Fund
87
-
-
(87)
-
-
-
-
-
Lipreading Fund
-
3,148
(3,148)
-
-
1,389
(8,906)
7,517
-
Sussex Community Fund
-
10,000
-
-
10,000
-
(10,000)
-
-
Covid PPE
-
10,000
(10,000)
-
-
-
-
-
-
IT fund
-
-
-
-
-
4,200
-
(4,200)
-
19,588
27,148
(16,882)
(454)
29,400
5,589
(36,464)
3,317
1,842
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
20
Restricted funds (Continued)
- 20 -

Be Smart - IT workshops - this fund is used to run free workshops on using IT equipment such as laptops, tablets and smartphones.

 

Outreach work - grants received to run outreach events in Eastbourne.

 

I.T. Fund - Awards for All and Communications Fund - these funds were for IT and communications projects. The remaining balances were transferred to general funds in 2022.

 

Deaf Job Club Fund - this fund is for a return to work job club.

 

Lipreading Fund - this fund is for lipreading classes.

 

Sussex Community Fund - this grant is for running training, workshops, support classes and hearing aid maintenance.

 

Covid PPE - this grant from East Sussex County Council was for the purchase and distribution of personal protective equipment (PPE) to clients and for other Covid related costs. The fund was all used during the year.

IT Fund - this grant from Arnold Clark Community Foundation and Sussex Masonic Charitable Foundation was for digital inclusion and updating IT systems. This was fully spent in the year with assets purchased using the grant, transferred to the general fund.

EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 21 -
21
Unrestricted funds - designated

These are unrestricted funds which are material to the charity's activities made up as follows:

Movement in funds
Balance at
1 April 2021

Incoming resources

Balance at
1 April 2022

Transfers

Balance at
31 March 2023
£
£
£
£
£
Capital fund (designated)
398,235
-
398,235
(80,000)
318,235

Notes
The capital fund represents gifts and funds set aside for future refurbishment of existing buildings or purchase or lease of a new building.

 

During the year the sum of £80,000 has been transferred back to the General Fund to replenish reserves.

EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 22 -
22
Analysis of net assets between funds
Unrestricted funds
Designated funds
Restricted funds
Total
Unrestricted funds
Designated funds
Restricted funds
Total
2023
2023
2023
2023
2022
2022
2022
2022
£
£
£
£
£
£
£
£
Fund balances are represented by:
Property, plant and equipment
20,009
-
-
20,009
21,072
-
-
21,072
Current assets/(liabilities)
49,685
318,235
1,842
369,762
56,642
398,235
29,400
484,277
69,694
318,235
1,842
389,771
77,714
398,235
29,400
505,349
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 23 -
23
Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2023
2022
£
£
Within one year
29,000
29,000
Between two and five years
116,000
116,000
In over five years
21,750
50,750
166,750
195,750

 

24
Related party transactions

There were no other disclosable related party transactions during the year (2022: none).

2023-03-312022-04-01falseCCH SoftwareiXBRL Review & Tag 2022.2047165142022-04-012023-03-3104716514bus:Director22022-04-012023-03-3104716514bus:Director32022-04-012023-03-3104716514bus:Director42022-04-012023-03-3104716514bus:Director52022-04-012023-03-3104716514bus:Director62022-04-012023-03-3104716514bus:Director72022-04-012023-03-3104716514bus:Director12022-04-012023-03-31047165142023-03-31047165142022-03-31047165142021-04-012022-03-3104716514bus:FRS1022022-04-012023-03-3104716514bus:IndependentExaminationCharity2022-04-012023-03-3104716514bus:FullAccounts2022-04-012023-03-31xbrli:purexbrli:sharesiso4217:GBP