The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. Included within this report is the trustees' report and directors' report as required by company law.
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 association's governing document, 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 Memorandum of Association sets out our objectives for the public benefit:-
(1) to support families, individuals and groups within the community who are in need by reason of financial hardship, ill health, disability or stress ("Family Support Work").
(2) to promote the relief and care of children in need.
(3) to advance Christianity by family support work and the welfare of the community.
The principal activity of the Association is to support families across the Chichester Diocese who are struggling. This is carried out by a team of professionally qualified Family Support Practitioners (FSP) (Social Workers, Health Visitors, Early Help Workers and Teachers) who offer intensive support to the family, either as a whole or as individuals.
The aim of the support is to enable the family to overcome the challenges they face so that they become stronger both as individuals and as a family unit, helping them to become less chaotic. As the family and the individuals start to contribute to their local community in a positive and proactive way, the benefit of our services starts to impact on the public purse by reducing the need for support from statutory agencies. As the threshold for access to specialist statutory services for families remains high, we continue to see a growth in families with complex needs applying to FSW. FSW’s services are free to the family and time-unlimited allowing a family time to grow whilst being supported.
Alongside the work of the FSPs, we offer activities including after school clubs, targeted drop-ins, holiday activities and fun days. These offer families opportunities to find support, develop new friendships with like-minded people with the potential to create informal support networks amongst the families.
FSW runs its own dedicated food bank, which gives practical support to families to help improve diet, finances and cookery skills within the family. FSW also supports families by securing grants for white goods, school uniforms and fuel costs.
Our Ethos
Having been established by members of Chichester Diocese in 1890 we embrace our Christian heritage and adhere to the principles of Christianity to show love, compassion, and support to those who need it most. This is carried out by actions demonstrating the Christian faith whilst proudly offering our services to people of all faiths and none. Whilst we operate under the Christian ethos we do not proselytise.
Public benefit
The Trustees receive reports at each board meeting, which illustrate the positive impact the activities have on both the families and the wider public. The Trustees also review the public benefit of the work of FSW in line with the Charity Commission guidance. The impact FSW's work has with the families has direct, but not always obvious, benefits to the wider public. In the first instance, as we see parents return to work there is a reduction in benefit payments to the family; a child who has additional educational needs may become less disruptive in school because of support received. The FSPs have worked with families and reduced the need for child protection plans or to take children into care, so again the associated costs of either short or long-term care for the children have been avoided giving a saving to the public purse.
Our long-term support, which can be for an unlimited time, is aimed at supporting families with complex needs to be active in their local community and enable them to contribute to the best of their ability.
Historic activities
The Trustees and CEO are aware of the historic work by the Association in the field of adoption and mother and baby homes. When we receive information requests, we support the individuals to the best of our ability. The only help we can give is how to access the correct services for the relevant records as FSW was required to deposit all records relating to this work with the East Sussex County Council adoption team in 1985 when FSW closed the adoption service. The last mother and baby home closed in 1974 when it became a home for homeless mothers and their children.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the association should undertake.
As the challenges facing families and difficulties in gaining support for a family from the statutory agencies continues FSW has seen an even greater demand on our services in this financial year. The increase in the number of families that FSW supports with direct 1-1 help from our professional staff, backed with the work of our volunteer team has grown to 818 families (last year 782) an increase of 5% year on year, although the numbers of adults and children that we have worked with over the year has grown significantly.
Our definition of a family is that it must contain one person over the age of 18 with the legal responsibility for an individual under the age of 18. When families are referred to us our priority is to build a strong relationship between family and Practitioner which develops trust so that we can do work with them so that they build resilience and ultimately can be a strong family unit that is independent of any support.
The range of families that FSW works with is vast and includes single and dual parent households, blended families, families who are refugees here including Syrian, Afghan and Ukrainian, as well as families from other parts of the world including Nigeria and India. Our parents may be birth parents, adoptive parents, grandparents, siblings, aunts, and uncles. We have seen a growth in kinship care families which brings a different set of needs to us.
This increase saw the number of children we support grow from 2,181 in 2023/24 to 3,458 in 2024/25, with an age break down as follows
0-5 yrs – 622 (368) children 18%
6-11 yrs – 1383 (1006) children 40%
12-15 yrs – 1141 (629) children 33%
16-18 yrs – 312 (178) children 9%
We have seen an increase in the number of school age children that we work with highlighting the number of cases we have taken on as referrals from schools across Sussex. This trend continues as we work with more schools and parents who are striving to get the best educational outcomes for their children. However, we have seen a rise in the number of younger children this year reflecting some of the new projects that we have established with mums and babies.
The referrals that we receive come from a wide range of sources including schools and their SEN Coordinators, social prescribers, GPs, Health Visitors, Social Service teams in both East and West Sussex and the City of Brighton and Hove, other community groups and churches along with self-referral from families.
Issues facing families
To identify the broad headings of issues facing our families we have recorded the amount of time each FSP spends working on specific issues. The breakdown is as follows:
With the comparable figures for the last year included above we can see how the needs that families are facing are changing. With a large increase in the need for support for educational matters, this area of work now takes up to 46% of a practitioner’s time with a family which is a growth of over 50% on last year. This demonstrates the need parents have for support to access services for their children with special educational needs. It is our professional opinion that this is happening because the support of Child and Adolescent Mental Health Services (CAMHS) is hard to come by because the service is over-stretched. The difficulty in getting CAMHS support results in fewer children getting an Education, Health and Care Plan (EHCP) ultimately compounding the challenges for child, parent and school. The resulting additional friction in key relationships for families creates difficulties when in reality the professionals in the schools are working to ensure the pupils are supported.
Our work with relationships saw a small increase of just 1% of time spent on this work. The change on mental health issues was significant, showing a reduction, of over 50%, of time spent supporting parents with their mental health in comparison to last year. With many of our families being ongoing cases the reduction in time spent on adult mental health reflects some of the improvements we made with the long-term families over the previous year. Also, the prioritising of the educational needs means there is less time available to focus on other issues. The impact that we make year on year with the families we support with complex needs reinforces the need for the long-term holistic nature of the work we undertake. In some instances there is little change but stability, which is essential for the wellbeing of children.
Both financial and housing issues have remained static. FSW recognises that this in part reflects both the impact of the long-term support, with focused help on budgeting, helping families better manage the income and supporting them with practical help in the guise of food bank deliveries, free activities and access to support funds help in the short term, but ultimately the impact in this area is to enable families to better manage on their own, that is the key to success.
Outcomes
FSW uses the Family Star system to monitor the outcomes of our work, family by family. During the last year, we have seen significant increase in the ability of parents to cope with the issues they face. With the five key areas we monitor closely at least 47% of our families report an increase in confidence and ability. At this time of financial uncertainty to see the families themselves, supported by Practitioners, acknowledging a greater sense of stability is a great encouragement. It also demonstrates the combination of practical support coupled with the support of professional staff enables FSW to foster lasting changes to a family. With 55% of parents reporting a positive increase in their sense of wellbeing empowering them to take more control of their lives, which has a lasting benefit for the families. This strengthening of parents leads to a stronger family that becomes more resilient and able to cope with the challenges they face.
Combining the parental wellbeing alongside the growth in families we see a strengthening of social networks underpins the FSW aim to help families become stronger. A healthy social network allows parents to develop their own support network that in turn upholds them when the challenges of family life are high. The improvement of supporting children in education is also a great step forward. The high number of referrals for educational reasons to our service demonstrates that we are a trusted organisation that can have a positive impact with the families. The fact that 55% of our families believe that the educational needs of their children are being addressed once we become involved shows how our support as a third party can make a difference in an educational setting. This last area of our work is one that impacts most on the wider society as we work with parents, schools and children to ensure that their needs are met. To see children achieve the best that they can within an educational setting is not only good for the child and family but also the wider society. As children progress and develop skills that will further support them into adulthood our work has a long-term lasting impact. Our Practitioners work with professionals from many other agencies and services and this joint working has benefits, for not just the families, but the other agencies too, we all play to our strengths with the aim of empowering the families.
Rising need
The waiting lists that FSW holds are growing although we can normally move families on to the relevant Practitioners caseload within four to five months. During the period of waiting, we maintain contact with the families. The waiting list contact is maintained not only to ensure that they are still in need of our support but to enable FSW to sign post to other organisations should the family’s situation deteriorate before we can offer direct support. During the year over 280 families spent time on the waiting list and at the 31st of March the number stood at 43, with most families being seen by a Practitioner within three months of being referred to FSW.
Volunteers
The impact of the volunteer coordinators can be seen in the rise of volunteer hours with over 5,450 voluntary hours given during the year, the equivalent of an additional 2.8 full time employees. We have seen a growth in volunteers with 209 individuals volunteering supporting our families at events, with 1-1 support, the food bank as well as fundraising and volunteering in the shop in Eastbourne. In addition to this our network of Deanery Committees and local supporter groups comprise a further 168 individuals who freely give their time.
Staff training
During the year all the practitioners have undergone safeguarding training, in the form of refresher courses looking at the needs of both children and vulnerable adults. Our routine training available to all staff included, food safety and hygiene level 2, emergency first aid at work, diversity training, and effective supervision. The following training was available to The Practitioner team: child neglect, online safety for families, understanding ASD, training to understand & raise awareness of sexual exploitation, anti-bullying training, connective parenting, ADHA awareness & support, Cruise Bereavement counselling, understanding self-harming, sensory storytelling, energy essentials, child against parent aggression, domestic abuse awareness, and the use of voice and tone and its impact on brain development.
Fundraising
The income streams varied over the course of the year with all sources showing growth in the early part of the year.
Our grant funding now stands at the highest level we have ever achieved. This recognises the value other organisations put on our work.
Income from individuals held up at the start of the year but our major campaign combating fuel and childhood poverty was not a success this year. Whilst we know that was a direct result of the change in government policy regarding winter fuel payments and not necessarily the lack of support for FSW we need to identify new ways of engaging people.
Our legacy income, whilst unpredictable was strong in this financial year with a single legacy of £50,000 being received.
Our income from the Churches in the Diocese remain strong against a backdrop of change in the Diocesan Funding both to individual churches and to FSW, with our Diocesan grant being cut by £35,000.
Like all charities we have seen an significant reduction this year on our giving from individuals and are looking at how we sustain our services against the backdrop of harder fiscal times.
After several years of strong growth FSW has had a more difficult year in 2024/25. Our income for the first nine months of the year was at a level that indicated we were on track to equal the income of the previous year however in the last three months of the year every income stream except the grants took a downward turn. However, at the end of the year our liquid assets stood at £413,102.
The trustees have already started to address this at the end of the financial year to ensure that the Association remains a viable organisation going into the future.
The budget for the year 2024/25 included the planned spending of some of the restricted funds, except for the Bell Hostel fund, all our restricted fund was given to enable the work and not to generate income.
Currently the Trustees have planned for a deficit budget again in 2025/26 as we have restricted funds available to fully support 6 of our current projects. However, this is the final year in which this can be carried out and from April 2026 balanced budgets will be required.
The trustees were satisfied that there had been little change on the property market in Brighton since the revaluation of Garton House in 2024. The M&G Charifund investment gained £14,000 over the year.
The trustees are satisfied at the end of the year that the Association is a going concern.
Reserves policy
The Association aims to hold six months running costs as its reserve fund, which currently is c£675k.
Total reserves were £1,569,818 split as £406,196 restricted and £1,163,622 unrestricted. Note that total reserves includes land and buildings with a carrying value in the accounts of £1,300,000, therefore leaving liquid reserves of £269,818.
Risk management
The main risk to the association, as with all voluntary funded organisations is, the loss of income. To mitigate this, the Board continues to seek new income streams and develop new strong partnerships with other organisations to support our work. The CEO continues to monitor the income and spending along with the Treasurer. A Financial Sub Committee of the Board adds an additional layer of scrutiny to the financial operations of the Association. Careful monitoring of the process is maintained to ensure compliance.
Working with families has in itself a range of risks. The safeguarding polices of the association were subject to an external examination and minor amendments were made. The Safeguarding Committee review the policies on a regular basis and make recommendations to the Board.
Reputational Risk. As with any service such as that of the association, there is always a risk of reputational damage. We maintain a strong ethos of training for staff working directly with families to ensure that they are working in line with current legislation and the relevant professional standards body’s best practice guidance.
Over-subscription to our services is a further reputational risk. The association has always been recognised as a reliable service, however the new need for waiting lists could hamper this. The Director of Services is monitoring this closely, and we will look in the coming year at how we can increase capacity without diluting the professional service.
Future plans
The future plans of the Association are under consideration. The current economic and political climate has resulted in FSW reviewing its five-year plan to ensure that it is flexible and can be adapted to respond swiftly to the sudden changes in the voluntary sector. The Trustees had reviewed a plan to look to develop further funding to sustain the current level of work, however this is now under review as the impact of the last three months of the financial year 2024/25 is assessed.
The association is a company limited by guarantee, registered in England and governed by its Memorandum and Articles of Association. The Memorandum and Articles of Associations were amended on 16 July 2015. These came into effect at the 2015 AGM on 3 October 2015.
Company number 01648903 Charity number 285337
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:
The directors of the charitable company are also the trustees of the charity and are designated “the Board of Trustees”. The chairman is nominated by the Right Reverend the Lord Bishop of Chichester, the Chichester Diocesan Fund and Board of Finance (Incorporated) nominates one trustee and a further eight are elected by the Board of Trustees and ratified by the members of the Association present at the AGM.
The Board of Trustees delegates the day-to-day management of the charity to the CEO, Mr M T Auton-Lloyd.
Investments policy
The Trustees of FSW are aware of their long-term responsibilities to maximise income for the benefit of the Association’s work with families, whilst protecting the value of the capital for the long-term future of the charity, and without taking undue risks. The Trustees operate an ethical investment policy, which in line with the Diocese of Chichester considers the guidance of the Church of England’s Ethical Investment Advisory Group (EIAG), unless there are exceptional reasons for not so doing.
The ethical investment policies recommended by the EIAG are the basis for a distinctly Christian approach to investment. Therefore, the trustees, in line with the guidance, have agreed that funds should not be invested in companies whose major activity or focus (defined as more than 10% of their group revenue) is in the alcohol, gambling, animal testing, tobacco, pornography, human embryonic cloning, high interest rate lending, military supplies, and the sale of non-military fire-arms industries. The trustees have delegated the day to day management of their investment policy to a Finance Sub Committee that receives a broad range of investment advice from their appointed investment managers.
Other policies
The policies of the Charity are reviewed every two years except for the Safeguarding Policy, which is reviewed internally on an annual basis and is inspected by an external individual or organisation every two years. Training in all key areas is carried out on recruitment of a staff member or volunteer and at suitable intervals thereafter.
Recruitment of trustees
The chairman of the Association holds a skill register for the Board of Trustees and when vacancies arise potential candidates are recruited to fill the gaps in the skill base. Trustee vacancies are publicly advertised both locally and nationally when they arise, as well as the use of local and national networks, and are interviewed prior to being nominated. The board recognises that in the coming year their skill base needs increasing in the areas of fundraising and professional skills around supporting families. The skill register is to be updated in 2025/26.
Trustee induction
The induction of new Trustees starts with the attendance at a board meeting prior to their appointment to the board, as an “observer”. Once appointed the new Trustee is given the Charity Commission guidance (CC3a) and individual meetings are arranged with the CEO and other key staff to give briefing to the trustee on the overall work of the Association and any areas of direct interest or responsibility as required. Following on from these meetings, any specific training or further briefings that are identified are organised.
Setting pay
Salaries for key senior staff are set in line with equivalent roles within the Social Services Department of East Sussex County Council. Currently salaries are reviewed by a Board Sub Committee for HR who make recommendations to the board.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Chichester Diocesan Association for Family Support Work (the association) for the year ended 31 March 2025.
As the trustees of the association (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).
Since the association’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 ICAEW, 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:
accounting records were not kept in respect of the association as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
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
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.
Investments
Raising funds
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Chichester Diocesan Association for Family Support Work is a private company limited by guarantee incorporated in England and Wales. The registered office is Garton House, 22 Stanford Avenue, Brighton, BN1 6AA.
The financial statements have been prepared in accordance with the association's governing document, 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 association is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the association. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
The financial statements have been prepared on a going concern basis. The trustees have considered relevant information, including the annual budget and the impact of subsequent events in making their assessment. The balance sheet shows a net current liability position of £139k. However, the trustees closely monitor cash flow and, should the need arise, are able to draw from their investment portfolio to support working capital requirements.
Based on these assessments and having regard to the resources available to the entity, the trustees have concluded that there is no material uncertainty in relation to the appropriateness of continuing to adopt the going concern basis in preparing the annual report and accounts.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors 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.
Income is recognised when the association 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.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Cash donations are recognised on receipt. Other donations are recognised once the association 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 are recognised at the time of the donation. Donated goods are recognised when the item is sold.
Legacies are recognised on receipt or otherwise if the association 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.
Interest on funds held on deposit is recognised when receivable and the amount can be measured reliably.
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.
Governance costs include staff costs incurred to support governance and legal and professional fees. The bases on which support costs have been allocated are set out in note 9.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Freehold properties are subsequently carried at a revalued amount, being the fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. The carrying value of freehold properties that would have been recognised had the assets been carried under the cost model would be £nil (2024 - £nil). Freehold properties are not depreciated in the financial statements as it is the association's policy to maintain these assets in a continual state of sound repair. The useful economical life of Garton House is so long and the residual value so high that any depreciation would not be material.
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 bases:
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.
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.
Fixed 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.
At each reporting end date, the association 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).
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.
The association 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 association's balance sheet when the association 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, which include debtors 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, including creditors 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 creditors 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the association’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the association is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Church Workers Pension Fund (CWPF)
The charity participates in the Pension Builder Scheme section of CWPF for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the employer and the other participating employers.
The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.
Pension Builder Scheme
The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections, Pension Builder Classic and Pension Builder 2014, both of which are classed as defined benefit schemes.
Pension Builder Classic provides a pension for members for payment from retirement, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Bonuses may also be declared, depending upon the investment returns and other factors.
Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. This account may have bonuses added by the Board before retirement. The bonuses depend on investment experience and other factors. There is no requirement for the Board grant any bonuses. The account, plus any bonuses declared, is payable from members’ Normal Pension Age.
There is no sub-division of assets between employers in each section of the Pension Builder Scheme.
The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable (2025: £33,636, 2024: £38,151).
A valuation of the scheme is carried out once every three years. The most recent scheme valuation completed was carried out as at 31 December 2022. For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review, the Board chose not to grant a discretionary bonus, which will have acted to improve the funding position. There is no requirement for deficit payments at the current time.
For the Pension Builder 2014 section, the valuation revealed a surplus of £1.8m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.
The legal structure of the scheme is such that if another employer fails, Chichester Diocesan Association for Family Support Work could become responsible for paying a share of that employer’s pension liabilities.
Aviva Stakeholder Pension Fund
The Aviva Stakeholder Scheme was in place prior to April 2014. At that date existing members were given the option of remaining or transferring to the CWPF scheme and two members remained. Aviva is a defined contribution scheme. Chichester Diocesan Association for Family Support Work contributes 7% and employees can contribute between 3% and 7% of salaries. The pensions costs charged to the SoFA in the year are contributions payable (2025: £7,876, 2024: £1,073).
In the application of the association’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.
The trustees believe that the fair value of the investment property in the financial statements is £1,020,000. With a professional valuation being performed in 2024, they believe that the fair value represents an accurate reflection of property values in the local area.
Grant receivable
Income within charitable activities
Income within charitable activities
Eastbourne charity shop
Fundraising
Eastbourne charity shop
Travel expenses
Activity costs & equipment
Children's holidays
Office costs & sundry expenses
Maintenance & running costs
Staff training
Time spent on activity
Admin office costs
Other governance costs
Included within governance costs is £nil (2024: £11,100) of fees payable to the charity's auditor for the audit of the financial statements, as well as £1,475 (2024: £nil) of fees payable to the charity's independent examiner for the independent examination of the financial statements.
Also included in governance costs is £2,635 (2024: £2,450) relating to the preparation of the financial statements.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Investment property comprises residential units within the association's freehold property, with the element of the property used for the association's offices included within tangible fixed assets. The fair value of the investment property has been arrived at on the basis of a valuation carried out at the year end by the trustees. The trustees have based their valuation on a valuation carried out by a professional surveyor, Eightfold Professional Limited, on 15 March 2024 in 2024.
Deferred income is made up of £124,500 of donations and grants to cover salary costs in the following years (2024: £123,334).
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.
Gains and losses
Gains and losses
The Children's Holiday Fund provides holidays for children who otherwise would not have one due to lack of resources.
The Jill Marchant Legacy was a legacy from the late Jill Marchant and is restricted to the salary of workers for the Midhurst and Petworth Deaneries.
The Arthur Whyman Legacy was a legacy from the late Arthur Whyman for the work in Eastbourne Deanery.
Brighton Deanery Fund: The capital from The Cross Roads Hostel Trust, which merged into the association in February 2020. This is restricted to work in Brighton Deanery. The funds from the Trust have been spent out and this fund was renamed from The Cross Roads Hostel Fund to Brighton Deanery in line with the other funds for practitioners during the year.
The Bell Hostel Trust is the value of the investments transferred from the Bell Hostel Trust to FSW. The funds are to provide in the first instance an income to support the work of FSW in Eastbourne. The trustees of FSW may use the capital, at their discretion, to fund Eastbourne projects.
The Deanery Workers Funds represent income given specifically to meet the running costs of family support in the deanery specified.
The Children & Young People Coordinator fund is for a project run on behalf of the Brighton Deanery. This project has now come to an end.
The Volunteer Leader Fund is used to employ a volunteer coordinator for the association.
The Welfare fund are funds used to support practical help such as the purchase of white goods, replenishing and running the food bank.
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:
The Mary McPherson fund: This represented the cost of the work in the Lewes and Seaford Deanery.
Deanery Workers Fund: This represents donations given to support workers in all of the association's deaneries.
Garton House Property Fund: This fund was set up to show the value of the freehold property, Garton House, 22 Stanford Avenue, Brighton BN1 6AA. This property is a historical asset which houses the offices and food bank for the association and also has four residential units that are let on AST with the income as benefit to the charitable activities of the association. The fund increased by £50,000 in the prior year following a professional revaluation of the property. In addition the sum of £201,486 was transferred from designated funds to general unrestricted funds following an undertaking from the trustees to invest the value of funds received from the Bell Hostel Trust in the property fund, so releasing this value to the general fund.
At the reporting end date the association had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
During the year £24,043 (2024 - £24,043) of lease payments were recognised as an expenses.
During the year the association entered into the following transactions with related parties:
Mrs L Lynn is a representative on the board of trustees from the Chichester DBF. The DBF made a grant to the charity of £13,299 (2024: £33,500 ).
Mr E Bickersteth is a trustee of Ashburnham Thanksgiving Trust, which made a donation to the charity of £1,100 (2024: £1,000).
Mr M Auton-Lloyd is a trustee of the Bell Hostel Trust, which made a donation to the charity of £nil (2024: £201,383).
Aggregate donations received from the trustees amounted to £4,345 (2024: £1,490).
The association had no debt during the current or comparative period.