The trustees present their report and financial statements for the year ended 31 December 2025.

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, 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).

As stated in its Articles of Association, the charity's objectives are to relieve sickness and financial hardship and to promote and preserve good health and education in accordance with Christian principles by the provision of funds, goods and services of any kind in Eastbourne and in such parts of the United Kingdom as the trustees may from time to time think fit.

Public Benefit

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

Vision

We want Eastbourne to be a town where the most disadvantaged and challenged people in our community, experiencing difficulties with life and having a variety of needs have their needs met.

Mission

Our Mission is to provide a safe space and support people, some of whom have multiple complex needs including Mental Health and Homelessness. We will work with other agencies and organisations to try to meet their needs, to increase their voice, transform their lives and help them to realise their self-worth towards achieving their goals in life.

Origins

The Mission began life as "Oasis Christian Outreach" in 1992 in a cabin as part of Elim Community Church, Upperton Road and then moved to the basement of The Royal Hotel on Marine Parade and in 2007 moved to Brodie Hall, Christ Church, Seaside. The founder was Brian Martin who became the first manager. Peter Thorley took over from him in 2008 and the charity became known as 'The Matthew 25 Mission' in 2011 and registered as such with the Charities Commission and Companies House in 2015.

Services

The Matthew 25 Mission fulfils its commitments through two programmes, Social Welfare and the associated 'Moving On' project. These services are delivered with an inclusive, unrestricted access approach to people facing a range of challenges, including homelessness, rough sleeping, substance misuse, mental health difficulties, physical disabilities, poverty and social isolation. Most of the Mission's beneficiaries, known as 'guests', present with complex multiple challenges.

What we do

We firmly believe that if you are cold, tired, wet or hungry you are better placed to make informed decisions and choices about your life if you are in a warm, safe space where you can get a nutritious meal and hot drinks. We offer a welcome and support to anyone, regardless of race, religion, age or sexuality. Furthermore, we believe that if they can be helped to address their core problem or problems then they are better able to be helped to throw away the crutch of addiction that they may rely on.

Although the charity's services are not restricted to a particular area of the town, over 80% of its guests are resident in The Devonshire West Ward or live within 1 mile of the Mission.

The trustees continue to be committed to optimising the impact of the Mission's income and, to this end, have progressively reduced expenditure on administration in both absolute and relative terms. Consequently, the proportion of the 2025 budget spent on administration was slightly below 9.5%.

Our small team of 5 staff and 40 volunteers are passionate about what they do and whilst we must be realistic and accept that we may not have success with all that pass through our doors, those that are able to achieve and realise their self-worth and move on with their lives make it all worthwhile.

We are a small, local charity and are dependant totally for funding on donations and any grants that we are successful in applying for. This is becoming increasingly difficult because of a reluctance to give funding for core costs.

Social Welfare Programme

Two key-workers and a project manager staff the social welfare programme. They are supported by a kitchen supervisor and a team of volunteers in the centre, kitchen and shop. During 2025 there were normally 9-11 volunteers helping during each day with over 40 volunteers available as and when needed. The type of services available at the centre were:

• Key-worker support for individuals in crisis

• access to various agencies on different days

• a safe, welcoming social meeting place

• a programme of activities

• access to various ancillary services

• help with job applications

• budgeting advice

• CV writing

We provide our guests with items to meet their immediate needs. This includes a hot meal and drinks, laundry facilities, clean dry clothes, toiletries, access to a telephone and computers and most importantly, someone to talk to. We also provide a sleeping bag if they have need of one and a tent if they cannot access emergency accommodation.

Impact of the Social Welfare Programme In 2025

We can ascertain the impact of the programme from the level of activities during 2025.

The programme served 27,588 meals. In our busiest month of September this averaged 127 meals a day.

During 2025, the programme improved the way it worked with different agencies and its guests from within Brodie Hall. With the increase in the percentage of guests with Mental Health Issues, we had a mental health nurse in two days a week and on call other days. To support guests to move from temporary accommodation to more permanent accommodation the Rough Sleepers Initiative Move on Team visited the Mission at various times.

Working closely with other agencies also meant that we were in almost daily contact with them, and they could come to the Mission at any time to meet with our guests, as and when needed. This enables those agencies to better support their clients through regular contact.

Although a majority of our guests have multiple complex needs, their main need each day takes priority. The main need our guests presented with, as in previous years, was Mental Health support (50%) followed by addiction issues (26%). The support of addiction specialists from CGL aids our support for our guests presenting with this.

To aid with Mental Health support our staff and some of our volunteers are trained Mental Health First Aiders.

Through the generosity of a local Hairdresser, who comes into the Mission once a month, we are able to provide haircuts for some of the guests and for their feet ailments a podiatrist comes in once a month.

We had a volunteer from a local company who helps guests with any tech support for their phones or computers on a monthly basis.

We are able to help those who come to us with a need for toiletries and supply essential clothing to those that need it.

CGL: Change Grows Lives

RSI: Rough Sleepers Initiative

VMC: Victoria Medical Centre

KWT: Kingdom Way Trust

SH: Southdown Housing

The Moving On Project

The aim of this initiative is to work together with other charities and agencies to help individuals develop and improve their confidence, self-esteem and skills with the aim of meeting their needs and helping them to achieve their aims including a more stable and structured lifestyle perhaps leading to employment.

This involves working with other local charities and the authorities local to Eastbourne, as well as support agencies, to ensure a joined-up and collaborative approach to help the homeless and marginalised members of the local community. This will also involve working with local businesses to seek volunteering opportunities and fulfilment of their Corporate Social Responsibility in the form of mentoring for those guests engaging with the project.

It will hopefully increase the use of existing resources and reduce instances of ‘re-inventing the wheel’. It is hoped that the long-term effect of this initiative will result, over time, in a positive effect for the town with reduced anti-social behaviour, a reduction in shop-lifting and a reduction in rough sleeping amongst other positive effects.

Chaplaincy

The role of Chaplain continues with Alex supporting guests, and volunteers and in turn Fr Josh Delia was available when needed. The monthly prayer meetings continued.

Refreshment

The role of a Kitchen Supervisor to oversee the running of the kitchen continues to be a great asset providing hot, nutritious meals for our guests and overseeing the management of the food donations, assisted by a volunteer. She is also responsible for food purchases and ensuring the necessary standards are maintained in the Kitchen. The provision of nutritious food is a must for the guests to help them in maintaining their health and general wellbeing. The Supervisor is supported by up to five volunteers each day with the preparation of a daily breakfast and lunch and the resulting washing up. The Mission is extremely grateful for the donations of food it receives from local business and members of the local community. We are continually looking at ways to improve on recycling and reducing plastic waste.

The garden project continued in 2025 with more guests, guided by volunteers and fellow guests, involved in the maintaining of the garden and the planting of flowers, and vegetables and herbs for use in the kitchen to the extent that the site will allow.

Premises

The size of our premises sometimes means that mealtimes can be somewhat hectic but with careful management we are able to ensure that no one is turned away. On a busy day our kitchen serves over 130 hot lunches and breakfasts as well as the countless hot and cold drinks served by our volunteers.

Developments

Trustees

Luke Flanagan stood down as a trustee in January 2025 owing to job re-location. In December 2025 Mihai Coliban was appointed as a trustee.

Staff

In September 2025, David Moore, our kitchen Supervisor, stood down and we were fortunate to be able to recruit Courtney Scott in his place, who has blended seamlessly into the role and continues to provide a wide variety of nutritional meals using the assorted ingredients often kindly donated for the purpose.

The Team

Centre Manager: Andrea Valentine

Andrea is from Eastbourne, and has been involved in charity organisations for over 19 years in and around the Eastbourne area. In February 2025 she joined the team as the Centre Manager for the Matthew 25 Mission. 

Hall Manager and Key-worker: Maria Orr

Maria has worked in various office and store positions before setting up her own cleaning company. Five years ago, Maria and two friends started a meals service for rough sleepers in the town centre. With the advice and guidance of the Chaplain they were able to develop their provision into a Community Project. When the pandemic started, Maria had to close her business and volunteered with the Mission, before being appointed as a keyworker.

Key-worker and Chaplain: Alex Haward

Alex has worked with marginalised people both in a paid and voluntary capacity for the last 12 years. More recently, he has worked for a number of years within the criminal justice arena working in frontline roles focusing on housing and then training and employment in London. He then managed the scheme he was part of for about 5 years with a short stint within the prison service HQ for a few months. He had a calling back to a frontline role and more specifically to Matthew 25 meaning he could work back in an area of work he is very passionate about but also spend more time with his wife and daughters.

Kitchen Supervisor: Courtney Scott

Courtney trained as a chef at a private school for 3 years, where she learnt to cook nutritious meals on a large scale. 'When the ad for kitchen supervisor came up I really felt it was a place I needed to be, the role seemed perfect for me and the hours fit better around my family. I've always had a longing for taking care of those struggling and taking what I'd learnt and giving it back to the community is a great way of living, for me'.

Finance Office - Gemma Game

Gemma has worked in the financial world as a mortgage adviser for many years, more recently alongside working in an emergency housing facility.

Board of Trustees

Chair and Treasurer: Simon Kirkdale

After a career in the police, Simon retired and setup his self-employed business doing painting and decorating and IT support for small businesses and retired people. He is a Permanent Deacon in the Catholic Church. With Jill, his wife, they moved to the coast and wanted to work with a local charity, and they joined Matthew 25 as volunteers in 2022.

Secretary: Jill Kirkdale

After a working as a PA for a number of employers, Jill became a full-time mother to four children while still working part-time before returning to work as a PA. Together with Simon, they were involved with the Soup Run in Brighton organising the Uckfield team. She worked as a volunteer bereavement counsellor for St Wilfrid's Hospice and qualified as a beauty therapist as well as taking counselling skills courses.

David Lofthouse

David's background was a software and project manager within the telecoms industry, being involved in mobile phone development since the mid 90's for Ericssons. He retired during lockdown when he bought a house to renovate and started volunteering for The Matthew 25 Mission.

Pippa Oliphant

Pippa Oliphant has a family and a dog. She grew up in Australia, working in nursing homes, hospitals and factories, and in the UK for twenty years as a teacher. She enjoys painting and singing and has always been interested in social issues. She helped with the Winter Night Shelter for nine years and has volunteered at Matthew 25 Mission for about 14 years.

Mihai Coliban

After University in his native Romania, Mihai went into advertising, branding and communication design soon after graduation. For the next 20 years, Mihai created/curated awards winning, sales-driven work in various hands-on and management positions in the Eastern-European branches of some of the most reputable media conglomerates on the planet. Having moved to London in 2016 he currently takes on branding and brand communication projects from all over the world. Mihai and his family live happily on the South Coast (Eastbourne) since 2020.

Risk Management

The Board maintains a risk register, which is included as a standing agenda item on all Board meetings. In addition, regular reviews of risk are undertaken by the Chair and Treasurer in conjunction with the Centre Manager.

The mitigation of risk is underwritten through both financial control arrangements and policies and procedures, all of which are subject to regular, scheduled review and modification.

Responsibilities of Trustees

The Trustees are responsible for

• the charity's strategic direction

• ensuring that the charity is run in accordance with legal requirements and general principles

• ensuring the maintenance of proper accounting procedures which accurately disclose at any time the financial position of the charity.

In the context of the above responsibilities, the trustees are unaware of any relevant financial information that has not been shared with the charity's independent external examiners.

Acknowledgments

Volunteers

The Mission enjoys the support of 40+ volunteers, without which, it could not provide the range of services that it does and the Trustees are extremely grateful for the loyalty and support that they give the Mission. The volunteers contributed 13,450 hours towards helping our guests last year which equates to £169,470 of unpaid support using the National Living Wage.

The Trustees of the Mission wish to thank the following organisations for their support during the year:

Financial Support

The Trustees are also extremely grateful to the many individuals and organisations who have supported the Mission and have made or continue to make regular or one-off donations to the Mission including:

Age Concern, ALDI, Allied Drinks, Ansvar, Around the Bend Plumbing, Beatrice Laing Trust, Bedes School, BMR Construction, Bourne Primary School, Broadway United Church, CA Electric, Cavendish Bakery, Chapman Charitable Trust, Charities Trust, Christ Church, Christ the King Players, Colkins Mill Church, Community Church Eastbourne, Corin Dudley Electrical, Croudace Asset Management, East Dean & Friston Art Group, Eastbourne Borough Council, Eastbourne Chapter Rose Croix, Eastbourne Crematorium, Eastbourne Food Partnership, Eastbourne Historic Vehicle Club, Eastbourne Lottery, Eastbourne Masonic Lodge, Eastbourne Singing Competition, Frost Pest Control, Eastbourne Borough Council, Eastbourne Chapter Rose Croix, Eastbourne Crematorium, Eastbourne Food Partnership, Eastbourne Historic Vehicle Club, Eastbourne Lottery, Eastbourne Masonic Lodge, Eastbourne Singing Competition, Frost Pest Control, Gaby Hardwick, Harbour W.I., Holy Trinity, JM Waste, KD Butchers, Keith Charles Clairvoyant, Lightning Fibre, Livingstones Church, Lloyds Bank Eastbourne, Lloyds Bank Foundation, Lotus Labels, Mantra Training, Marks & Spencers, Marsh Charitable Trust, Masonic Lodge, Matthew Wrightson Charity Trust, Meristem Design, Micheldene W.I., New Concept Catering, New Hope Baptist Church, Newhaven & Peacehaven Lions, Oliver Borthwick Trust, Owen Contractors, Park Lane Group, PJ Skips, Planahead, Polegate Cameo, Polegate Car Sales, Price & Co, Profile Hair Ltd, Qualisea Fish Restaurant, Roy Hudson Trust, Sainsburys, Seaside Medical Centre, Souter Charitable Trust, Southern Land Services, St Johns Meads, St Michael & All Angels, St Michaels Church, St Saviours Church, Tesco, The Catenian Association, The Freemasons, The Grand Charity, The Harbour W.I., The PCC of the ECC, The Rotary AM Club, The Sable Trust, The Sackler Trust, Tyrian Chapter, Victoria Baptist Church, Warburtons, Watsons Associates, Welcome Baptist Church, White Point, Willingdon Golf Club.

The trustees also wish to thank the numerous organisations for food donations during the year. The following is a sample of those to whom we extend our grateful thanks:

• Marks and Spencer

• UK Harvest

• Morrisons

• John's Fish Bar

• FareShare

• East Sussex Foods

• KD Butchers

• Sainsburys

• Cavendish Bakery

• The Bread Man

• KFC

• Bridgemere Community Allotment Garden

• Our Lady of Ransom R.C. Church

• Christ the King R.C. Church

• Broadway United Church

• Lidl

• Boots

• Seaside Dental Practice

• Gorringe Road Allotments

• Gather Community Garden

• Litlington Church Hall

• West Rise Junior School, Langney

The Trustees are very grateful to the many other individuals, companies and Church communities who have made regular or one-off food donations to the Mission. There is insufficient room to mention them all.

The Matthew 25 Mission Charity Shop

The Matthew 25 Charity Shop, staffed by volunteers, continues to support the Mission with the income it raises and the Trustees are incredibly grateful for the support of the volunteers who staff and run the shop. In a similar way the Trustees wish to extend thanks to all those who support the shop with their donations of items or with their patronage. It is also able to supply essential clothing for those guests most in need.

Partnership Working

During 2025 the Matthew 25 Mission also worked alongside these agencies and groups.

• 3VA

• East Sussex Homeless Forum

• The Rough Sleepers Initiative

• Rapid Rehousing Project

• Change Grow Live (Star and Light House)

• The Food Bank

• Eastbourne Borough Council

• Wealden Borough Council

• Brighton Council

• Brighton Housing Trust

• Southdown Housing

• The YMCA

• Food4Thought

• The Sanctuary Café

• Beachy Head Chaplaincy

• The Family Court

• Warming Up The Homeless

• NCVD (domestic violence)

• Absolute Angels

• Homeworks

• Kingdom Way Trust (The Winter Night Shelter, The Bridge, Hope Woodwork)

• Criminal Court

• SOR

• Bourne Out

• Sussex Police

• Age Concern Eastbourne

• Eastbourne Probation Service (and other Probation Services)

• Doctors/Eastbourne District General Hospital/Mental Health Team/Rehab Services

• Adult Social Services

• Children Social Services

• The Blue Van Team

• Seaview

Quotes

These are some of the comments made by guests over the past 12 months that show the appreciation of the contribution the Mission and all its volunteers, supporters and contributors make to their lives:

‘You guys really are the best’ (Feb 2025)

‘If it wasn’t for you all, I’d be dead’ (Feb 2025)

‘You have saved my life’ (May 2025)

‘If it wasn’t for you and the people in here, I would have nothing’ (August 2025)

‘Thank you for all you do, you have really saved my life’ (Sept 2025)

Trustees’ Plans

In 2026 the trustees plan to:

• Continue developing the core funding with a local individual donor base in order to reduce reliance on grants.

• Develop the Moving On initiative.

• Further develop the charity's social media and web presence.

• Increase volunteer numbers and trustees.

• Further develop partnerships with local business.

There was a surplus on the general fund for the year of £82,543 and at the year-end we held £303,934 total unrestricted Funds and £28,536 in restricted funds. From this the sum of £100,000 has been set aside as a contingency reserve fund leaving £203,934 held in general funds at the year end.

Reserves Policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This figure will also ensure that there are sufficient funds should the charity have to cease operations and will cover any redundancy payments. This level of reserves has been maintained throughout the year.

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.

The charity is a company limited by guarantee and was incorporated on 20 June 2015.

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:

Method and Appointment of Trustees

The management of the Board of Trustees is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association. The Charity complies with the Code of Good Governance.

Vacancies for Trustees are publicly advertised on the website and via media channels. The advertisement contains information about the role and skills and qualities required. An application pack includes information about the organisation, a job description and a person specification.

Applications to join the Board of Trustees are reviewed by the Board of Trustees. Interviews for prospective Trustees are conducted by the Chair, and at least one other trustee. All new Trustees are required to sign a declaration that they are not disqualified from acting as a Director/Trustee and that they will devote the necessary time and effort in their position.

Induction and Training of Trustees

All newly appointed Trustees are directed to the secure online area (in accordance with the charity policy to reduce waste and digitise records) where they have access to the governing document, previous Board of Trustees minutes, a copy of the important Mission documents concerning policies and the latest management accounts.

New Trustees are also encouraged to spend time at the Mission, observing front-line services and providing an opportunity to meet with guests, staff and volunteers. All current trustees are volunteers.

All Trustees are provided with ongoing information to enable them to keep their knowledge and skills up-to-date.

The appointment of trustees is by the majority vote of the existing office holders.

None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees, who are also the directors of The Matthew 25 Mission 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.

I report to the trustees on my examination of the financial statements of The Matthew 25 Mission (the charity) for the year ended 31 December 2025.

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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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 charity as required by section 386 of the Companies Act 2006.

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 Companies Act 2006 other than any requirement that the financial statements 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 financial statements 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.

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, which is one of the listed bodies.

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.

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 December 2025.

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 Matthew 25 Mission is a private company limited by guarantee incorporated in England and Wales. The registered office is Brodie Hall, Christ Church, Seaside, Eastbourne, East Sussex, BN22 7NN.

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.

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.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Unless the funds have been designated for other purposes.

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.

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.

Revenue is measured at the fair value of the consideration received or the receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

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.

Resources expended are recognised in the period in which they are incurred and allocated to the particular cost centre to which they relate and includes irrecoverable VAT.

Tangible fixed assets 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 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.

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).

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 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, 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 charity’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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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

Unrestricted funds

All donations and incoming resources receivable for the objects of the charity without further specified purpose are available as general funds.

Restricted funds

Are to be used for the specific purposes as laid down by the donor.

Details of these funds can be found on note 20.

Taxation

In the opinion of the trustees, the trust is not liable to United Kingdom taxation on it's charitable activities.

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.

Grants

Raising funds

Unrestricted funds

Restricted funds

Unrestricted funds

Restricted funds

Food and consumables

Family support expenditure

Subscriptions

Rent

Insurance

Repairs and maintenance

Utilities

Waste charges

Kitchen, hall and boiler room repairs and upgrades

Motor expenses

Training and education

Office Expense

Unrestricted funds

Unrestricted funds

Printing, postage and stationery

Telephone and fax

Travel costs

Sundry expenses

Training

Subscriptions

Motor expenses

Small equipment

Payroll fees

Independent examination fees

Governance costs includes payments to the independent examiner of £504 (2024 - £492) for independent examination fees.

Trustees donations during the year were £1,300 (2024: £1,630).

The average monthly number of employees during the year was:

The charity is wonderfully supported by many volunteers whose time and dedication is not possible to value.

The remuneration of key management personnel was as follows:

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

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 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 Reserve/contingency fund is monies set aside in accordance with best practice to accord with the reserves policy.

The charity rents shop premises at 198 Seaside Road at a cost of £550 per month (£6,600 per annum).

The trust also rent premises at Brodie Hall, Eastbourne, on a rolling monthly basis at a cost of £666.67 per month (£8,000 per annum).