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 2024
EAST SUSSEX HEARING
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
D Bone
G Morris
Dr J Martyr
S Thursfield
A Carter
Dr K Norwood
(Appointed 22 March 2024)
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 - 2
Statement of Trustees' responsibilities
3
Independent examiner's report
4
Statement of financial activities
5 - 6
Statement of financial position
7
Notes to the financial statements
8 - 20
EAST SUSSEX HEARING
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 March 2024.

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 DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
Financial review

There was a deficit for the year on unrestricted funds of £52,298 after covering any deficits arising on restricted funds (2023: deficit of £8,020).

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 £17,396 (2023: £69,694) and the trustees are looking to raise income levels through grant making trusts and a variety of fundraising initiatives.

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
(Resigned 30 November 2023)
G Morris
Dr J Martyr
S Thursfield
A Carter
Mr E Rayner
(Appointed 22 March 2024 and resigned 1 May 2024)
Dr K Norwood
(Appointed 22 March 2024)
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.

The Trustees' report was approved by the Board of Trustees.

D Bone
Trustee
6 September 2024
EAST SUSSEX HEARING
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

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.

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 2024.

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

Since the charity’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 ACCA, which is one of the listed bodies.

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: 9 September 2024
EAST SUSSEX HEARING
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
Current financial year
Unrestricted
Unrestricted
Restricted
Total
Total
funds
funds
funds
general

designated

2024
2024
2024
2024
2023
Notes
£
£
£
£
£
Income from:
Voluntary Income
3
12,170
-
-
12,170
7,589
Incoming resources from charitable activities
4
276,787
-
38,593
315,380
219,993

Other income

5
9,667
-
-
9,667
1,855

Investments

6
7,662
-
-
7,662
4,910
Total income
306,286
-
38,593
344,879
234,347
Expenditure on:

Raising funds

7
1,125
-
-
1,125
2,625
Charitable Activities
8
361,851
-
17,252
379,103
341,476
Total resources expended
362,976
-
17,252
380,228
344,101
Net gains/(losses) on investments
13
13,051
-
-
13,051
(5,824)
Net (outgoing)/incoming resources before transfers
(43,639)
-
21,341
(22,298)
(115,578)
Gross transfers between funds
21
(8,659)
-
8,659
-
-
Net movement in funds
(52,298)
-
30,000
(22,298)
(115,578)
Fund balances at 1 April 2023
69,694
318,235
1,842
389,771
505,349
Fund balances at 31 March 2024
17,396
318,235
31,842
367,473
389,771

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

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 2024
- 6 -
Prior financial year
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general

designated

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

Other income

5
1,855
-
-
1,855

Investments

6
4,910
-
-
4,910
Total income
228,758
-
5,589
234,347
Expenditure on:

Raising funds

7
2,625
-
-
2,625
Charitable Activities
8
305,012
-
36,464
341,476
Total resources expended
307,637
-
36,464
344,101
Net gains/(losses) on investments
13
(5,824)
-
-
(5,824)
Net (outgoing)/incoming resources before transfers
(84,703)
-
(30,875)
(115,578)
Gross transfers between funds
21
76,683
(80,000)
3,317
-
Net (expenditure)/income for the year/
Net movement in funds
(8,020)
(80,000)
(27,558)
(115,578)
Fund balances at 1 April 2022
77,714
398,235
29,400
505,349
Fund balances at 31 March 2023
69,694
318,235
1,842
389,771

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

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 2024
31 March 2024
- 7 -
2024
2023
Notes
£
£
£
£
Fixed assets
Property, plant and equipment
15
42,793
20,009
Current assets
Inventories
16
22,000
17,200
Trade and other receivables
17
16,235
14,825
Investments
18
157,229
144,175
Cash at bank and in hand
137,769
203,186
333,233
379,386
Current liabilities
19
(8,553)
(9,624)
Net current assets
324,680
369,762
Total assets less current liabilities
367,473
389,771
Income funds
Restricted funds
21
31,842
1,842
Unrestricted funds - designated
23
318,235
318,235
Unrestricted funds - general
17,396
69,694
367,473
389,771

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 2024.

The director acknowledges her 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 6 September 2024
D Bone
Trustee
Company Registration No. 04716514
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 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 2024
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%-25% 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 2024
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 2024
- 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
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
12,170
3,839
Legacies receivable
-
3,750
12,170
7,589
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£

Fees receivable

84,259
2,229
86,488
63,286
1,389
64,675

Grants receivable

192,528
36,364
228,892
151,118
4,200
155,318
276,787
38,593
315,380
214,404
5,589
219,993
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising events
9,667
1,855
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Income from unlisted investments
4,192
3,152
Interest receivable
3,470
1,758
7,662
4,910
7

Raising funds

Unrestricted
Unrestricted
funds
funds
general
general
2024
2023
£
£
Fundraising and publicity

Contract services (Fundraisers)

1,125
2,625
1,125
2,625
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 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
2024
2024
2024
2024
2024
2024
2024
2024
2023
£
£
£
£
£
£
£
£
£
Staff costs
94,769
12,664
27,525
7,104
78,445
8,229
1,559
230,295
195,945

Training

557
-
-
-
-
-
-
557
260

Venue hire

1,722
-
100
-
-
-
-
1,822
1,902

Travel and volunteer expenses

1,465
-
59
-
77
-
-
1,601
1,102

Fees

-
-
-
-
-
-
-
-
825

Van repairs and maintenance costs

2,577
-
-
-
3,907
-
-
6,484
5,190

Products and consumables

7,452
-
-
-
55,453
-
-
62,905
52,960
108,542
12,664
27,684
7,104
137,882
8,229
1,559
303,664
258,184
Share of support costs (see note 9)
54,400
1,515
-
5
10,030
1,515
-
67,465
71,844
Share of governance costs (see note 9)
5,754
-
-
2,220
-
-
-
7,974
11,448
168,696
14,179
27,684
9,329
147,912
9,744
1,559
379,103
341,476
Analysis by fund
Unrestricted funds - general
162,332
14,179
27,684
-
147,912
9,744
-
361,851
305,012
Restricted funds
6,364
-
-
9,329
-
-
1,559
17,252
36,464
168,696
14,179
27,684
9,329
147,912
9,744
1,559
379,103
341,476
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
8

Charitable Expenditure by Activity

- 14 -
For the year ended 31 March 2023

Hearing

Resource

Centre

Outreach Worker

Sign Language Classes

Lip

Reading Classes

Prescrip-tions

Deaf/Blind Persons

Deaf Job Club

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

Training

260
-
-
-
-
-
-
260

Venue hire

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

Travel and volunteer expenses

869
-
154
-
79
-
-
1,102

Fees

825
-
-
-
-
-
-
825

Van repairs and maintenance costs

-
-
-
-
5,190
-
-
5,190

Products and consumables

2,088
-
-
-
50,872
-
-
52,960
81,386
10,548
23,023
5,881
129,142
6,697
1,507
258,184
Share of support costs (see note 9)
41,868
3,031
-
21
23,893
3,031
-
71,844
Share of governance costs (see note 9)
8,444
-
-
3,004
-
-
-
11,448
131,698
13,579
23,023
8,906
153,035
9,728
1,507
341,476
Analysis by fund
Unrestricted funds - general
105,647
13,579
23,023
-
153,035
9,728
-
305,012
Restricted funds
26,051
-
-
8,906
-
-
1,507
36,464
131,698
13,579
23,023
8,906
153,035
9,728
1,507
341,476
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
9
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£
Depreciation
8,733
-
8,733
9,094
-
9,094

Rent and services

30,493
-
30,493
30,300
-
30,300

Insurance

1,781
-
1,781
1,164
-
1,164

Computer and internet

3,816
-
3,816
2,471
-
2,471

Office expenses

20,170
-
20,170
26,728
-
26,728

Subscriptions

216
-
216
216
-
216

Telephone

2,256
-
2,256
1,871
-
1,871
Professional fees
-
3,909
3,909
-
7,163
7,163

Accountancy

-
1,976
1,976
-
2,256
2,256

Payroll services

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

Annual return fee

-
13
13
-
13
13

Independent examination

-
1,020
1,020
-
960
960
67,465
7,974
75,439
71,844
11,448
83,292
Analysed between
Charitable activities
67,465
7,974
75,439
71,844
11,448
83,292

 

10
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned property, plant and equipment
8,733
9,094
11
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
12
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Manager
1
1
Administration
1
1
Charitable activities
8
8
Total
10
10
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12
Employees (Continued)
- 16 -
Employment costs
2024
2023
£
£
Wages and salaries
211,203
180,946
Social security costs
12,638
9,701
Other pension costs
6,454
5,298
230,295
195,945
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
13
Gains and losses on investments
Unrestricted
Unrestricted
funds
funds
2024
2023
Gains/(losses) arising on:
£
£
Revaluation of investments
13,051
(5,824)
14
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

15
Property, plant and equipment
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 April 2023
30,322
32,382
62,704
Additions
1,970
29,548
31,518
At 31 March 2024
32,292
61,930
94,222
Depreciation and impairment
At 1 April 2023
23,267
19,429
42,696
Depreciation charged in the year
2,257
6,476
8,733
At 31 March 2024
25,524
25,905
51,429
Carrying amount
At 31 March 2024
6,768
36,025
42,793
At 31 March 2023
7,056
12,953
20,009
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 17 -
16
Inventories
2024
2023
£
£
Finished goods and goods for resale
22,000
17,200
17
Trade and other receivables
2024
2023
Amounts falling due within one year:
£
£
Trade receivables
1,135
-
Other receivables
7,250
7,250
Prepayments and accrued income
7,850
7,575
16,235
14,825
18
Current asset investments
2024
2023
£
£
At 1 April 2023
144,175
-
Investment in year
-
150,000
Unrealised loss in year
13,054
(5,825)
At 31 March 2024
157,229
144,175
19
Current liabilities
2024
2023
£
£
Accruals and deferred income
8,553
9,624
20
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
6,454
5,298

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.

EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 18 -
21
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Be Smart IT workshops
1,342
-
-
-
1,342
Outreach work
500
-
-
-
500
Deaf Job Club Fund
-
-
(1,559)
1,559
-
Lipreading Fund
-
2,229
(9,329)
7,100
-
Hearing Hopper Fund
-
30,000
-
-
30,000
Sundry Restricted Funds
-
6,364
(6,364)
-
-
1,842
38,593
(17,252)
8,659
31,842
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
Be Smart IT workshops
1,666
-
(324)
-
1,342
Outreach work
500
-
-
-
500
Deaf Job Club Fund
17,234
-
(17,234)
-
-
Lipreading Fund
-
1,389
(8,906)
7,517
-
Sussex Community Fund
10,000
-
(10,000)
-
-
IT fund
-
4,200
-
(4,200)
-
29,400
5,589
(36,464)
3,317
1,842

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. The deficit on this fund was covered by a transfer from the General fund.

 

Lipreading Fund - this fund is for lipreading classes. The deficit on this fund was covered by a transfer from the General fund.

 

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

 

Hearing Hopper Fund - A grant from Sussex Masonic Society for the purchase of a vehicle. The depreciation of the vehicle to be charged against the fund from 1st April 2024 over 4 years.

 

Sundry Restricted Funds - incorporates small restricted grants for a portable audiometer, hearing aids and micro-suction work. These funds were expended in the year.

EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 19 -
22
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 March 2024
£
£
£
£
£
£
General funds
69,694
306,286
(362,976)
(8,659)
13,051
17,396
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 March 2023
£
£
£
£
£
£
General funds
77,714
228,758
(307,637)
76,683
(5,824)
69,694
23
Unrestricted funds - designated

These are unrestricted funds which are material to the charity's activities.

Balance at
1 April 2022

Transfers

Balance at
1 April 2023

Transfers

Balance at
31 March 2024
£
£
£
£
£
Capital fund (designated)
398,235
(80,000)
318,235
-
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 2022/23 the sum of £80,000 was transferred back to the General Fund to replenish reserves.

24
Analysis of net assets between funds
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2024
2024
2024
2024
£
£
£
£
At 31 March 2024:
Property, plant and equipment
12,793
-
30,000
42,793
Current assets/(liabilities)
4,603
318,235
1,842
324,680
17,396
318,235
31,842
367,473
EAST SUSSEX HEARING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
24
Analysis of net assets between funds (Continued)
- 20 -
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2023
2023
2023
2023
£
£
£
£
At 31 March 2023:
Property, plant and equipment
20,009
-
-
20,009
Current assets/(liabilities)
49,685
318,235
1,842
369,762
69,694
318,235
1,842
389,771
25
Operating lease commitments
Lessee

The company had annual commitments under non-cancellable operating leases for rent and services.

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:

2024
2023
£
£
Within one year
31,900
29,000
Between two and five years
55,825
87,725
87,725
116,725

 

26
Related party transactions

There were no other disclosable related party transactions during the year (2023: none).

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