2021-09-30-accounts - Brighouse School's Out Scheme For Parents And Employers

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REGISTERED COMPANY NUMBER: 02722773 (England and Wales)
REGISTERED CHARITY NUMBER: 1012711

`REPORT OF THE TRUSTEES AND`

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021

`FOR`

BRIGHOUSE SCHOOL'S OUT SCHEME FOR
PARENTS & EMPLOYERS

Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

BRIGHOUSE SCHOOL'S OUT SCHEME FOR
PARENTS & EMPLOYERS

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021`

		`Page`
`Report of the Trustees`	`1`	`to`	`2`
`Independent Examiner's Report`		`3`
`Statement of Financial Activities`		`4`
`Balance Sheet`	`5`	`to`	`6`
`Notes to the Financial Statements`	`7`	`to`	`11`
`Detailed Statement of Financial Activities`		`12`

`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended30September2021.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

Toprovidethenecessaryfacilitiesforthedailycare,recreationandeducationofchildrenduringoutofschool hours
and holiday.

To advance the education and training of persons providing such care, education and recreational facilities.

`FINANCIAL REVIEW`

`Reserves policy`

Thetrusteeshaveconsidered,inlinewithCharityCommissionguidelines,whattheirreserverequirementsare and
have set a policy which reflects there wish to maintain their activities.

The total capital and reserves at 30 September 2019 £32,801 (2018 - £24,636)

Thetrusteesconsidertheaboveresourcestobesufficienttosupportandmaintainthecharity'sprogramme of
services.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

02722773 (England and Wales)

`Registered Charity number`

`Registered office`

SOS Portacabin
Daisy Road
Brighouse
HD6 3SX

`Trustees`

L C Coverley Director
L M Jones Director
K L Horan Director
S M Wylie Project manager

`Company Secretary`

`Independent Examiner`

Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

Page 1

`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 30 SEPTEMBER 2021`

ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct 2006
relating to small companies.

Approved by order of the board of trustees on 31 August 2022 and signed on its behalf by:

L C Coverley - Trustee

Page 2

`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

Independentexaminer'sreporttothetrusteesofBrighouseSchool'sOutSchemeforParents &
Employers ('the Company')

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
30 September 2021.

`Responsibilities and basis of report`

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsoftheCompaniesAct 2006
('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe 2006
Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity's accounts
ascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

3. the accounts 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 accounts 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)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

J Dakin
ICAEW
Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

Date: .............................................

Page 3

`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021`

`2021` `Unrestricted` `fund` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Charitable activities` `Fees` `78,879` `EXPENDITURE ON` `Charitable activities` `Total activities costs` `87,211` `NET INCOME/(EXPENDITURE)` `(8,332)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `30,016` `TOTAL FUNDS CARRIED FORWARD` `21,684`	`2020` `Total` `funds` `£` `74,697` `77,482` `(2,785)` `32,801` `30,016`

The notes form part of these financial statements

Page 4

`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`BALANCE SHEET`

`30 SEPTEMBER 2021`

2021
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
1,123
CURRENT ASSETS
Debtors
8
2,724
Cash at bank and in hand
19,415
22,139
CREDITORS
Amounts falling due within one year
9
(1,578)
NET CURRENT ASSETS
20,561
TOTAL ASSETS LESS CURRENT
LIABILITIES
21,684
NET ASSETS
21,684
FUNDS
10
Unrestricted funds
21,684
TOTAL FUNDS
21,684 2020
Total
funds
£
1,249
3,006
32,632
35,638
(6,871)
28,767
30,016
30,016
30,016
30,016

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006for the
year ended 30 September 2021.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
30 September 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)preparingfinancialstatementswhichgiveatrueandfairviewofthestateofaffairsofthe charitable
companyasattheendofeachfinancialyearandofitssurplusordeficitforeachfinancialyear in
accordancewiththerequirementsofSections394and395andwhichotherwisecomplywith the
requirementsoftheCompaniesAct2006relatingtofinancialstatements,sofarasapplicableto the
charitable company.

The notes form part of these financial statements

continued...

Page 5

`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`BALANCE SHEET - continued 30 SEPTEMBER 2021`

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon31August2022 and
were signed on its behalf by:

S M Wylie - Trustee

The notes form part of these financial statements

Page 6

`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102, have
beenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewith the
FinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1 January
2019)',FinancialReportingStandard102'TheFinancialReportingStandardapplicableintheUK and
RepublicofIreland'andtheCompaniesAct2006.Thefinancialstatementshavebeenpreparedunder the
historical cost convention.

ThefinancialstatementsarepresentedinSterlingwhichisthefunctionalcurrencyofthecompany and
rounded to the nearest £.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonan accruals
basisandhasbeenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Where costs
cannotbedirectlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesona basis
consistent with the use of resources.

`Tangible fixed assets`

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoverits estimated
useful life.

Fixtures and fittings

- 10% on reducing balance

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

continued...

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`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021`

`2. NET INCOME/(EXPENDITURE)`

Net income/(expenditure) is stated after charging/(crediting):

	`2021`	`2020`
	`£`	`£`
`Depreciation - owned assets`	`126`	`138`

`3. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended30September2021norfor the
year ended 30 September 2020.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended30September2021norfortheyear ended
30 September 2020.

`4. STAFF COSTS`

The average monthly number of employees during the year was as follows:

`5.`

Child care staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Charitable activities
Fees
EXPENDITURE ON
Charitable activities
Total activities costs
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD 2021
2020
5
5
Unrestricted
fund
£
74,697
77,482
(2,785)
32,801
30,016

continued...

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`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021`

`6. DONATED SERVES AND FACULTIES`

DuringtheyearCresswellsCharteredaccountants,donatedtheirservicesatavalueof£1,500.These fees
are not shown in these accounts.

`7. TANGIBLE FIXED ASSETS`

`COST` `At 1 October 2020 and 30 September 2021` `DEPRECIATION` `At 1 October 2020` `Charge for year` `At 30 September 2021` `NET BOOK VALUE` `At 30 September 2021` `At 30 September 2020`	`Fixtures` `and` `fittings` `£` `11,814`
	`10,565` `126`
	`10,691`
	`1,123`
	`1,249`

`8.`

`9.`

`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`Trade debtors` `CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `Trade creditors` `Social security and other taxes`	`2021` `£` `2,724` `2021` `£` `1,219` `359` `1,578`	`2020` `£` `3,006`
		`2020` `£` `4,841` `2,030`
		`6,871`

`10. MOVEMENT IN FUNDS`

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Net` `At` `movement` `At` `1.10.20` `in funds` `30.9.21` `£` `£` `£` `30,016` `(8,332)` `21,684` `30,016` `(8,332)` `21,684`	`Net` `At` `movement` `At` `1.10.20` `in funds` `30.9.21` `£` `£` `£` `30,016` `(8,332)` `21,684` `30,016` `(8,332)` `21,684`
		`21,684`

continued...

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`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021`

`10. MOVEMENT IN FUNDS - continued`

Net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`78,879`	`(87,211)`	`(8,332)`
`TOTAL FUNDS`	`78,879`	`(87,211)`	`(8,332)`

`Comparatives for movement in funds`

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Net` `At` `movement` `At` `1.10.19` `in funds` `30.9.20` `£` `£` `£` `32,801` `(2,785)` `30,016` `32,801` `(2,785)` `30,016`	`Net` `At` `movement` `At` `1.10.19` `in funds` `30.9.20` `£` `£` `£` `32,801` `(2,785)` `30,016` `32,801` `(2,785)` `30,016`
		`30,016`

Comparative net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`74,697`	`(77,482)`	`(2,785)`
`TOTAL FUNDS`	`74,697`	`(77,482)`	`(2,785)`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Net` `At` `movement` `At` `1.10.19` `in funds` `30.9.21` `£` `£` `£` `32,801` `(11,117)` `21,684` `32,801` `(11,117)` `21,684`	`Net` `At` `movement` `At` `1.10.19` `in funds` `30.9.21` `£` `£` `£` `32,801` `(11,117)` `21,684` `32,801` `(11,117)` `21,684`
		`21,684`

continued...

Page 10

`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021`

`10. MOVEMENT IN FUNDS - continued`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`153,576`	`(164,693)`	`(11,117)`
`TOTAL FUNDS`	`153,576`	`(164,693)`	`(11,117)`

`11. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 30 September 2021.

Page 11

`BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS`

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021`

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES` `FOR THE YEAR ENDED 30 SEPTEMBER 2021`
	`2021`	`2020`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Charitable activities`
`Fees`	`78,879`	`74,697`
`Total incoming resources`	`78,879`	`74,697`
`EXPENDITURE`
`Charitable activities`
`Wages`	`69,153`	`63,371`
`Provision of childcare`	`8,545`	`3,641`
`Fixtures and fittings`	`126`	`138`
`Interest on PAYE`	`135`	`-`
	`77,959`	`67,150`
`Support costs`
`Management`
`Rates and water`	`37`	`116`
`Insurance`	`2,317`	`2,179`
`Light and heat`	`252`	`252`
`Repairs and maintenance`	`1,679`	`4,697`
`Office Expenses`	`1,214`	`1,542`
	`5,499`	`8,786`
`Finance`
`Bank charges`	`238`	`189`
`Other`
`Sundries`	`3,515`	`1,357`
`Total resources expended`	`87,211`	`77,482`
`Net expenditure`	`(8,332)`	`(2,785)`

This page does not form part of the statutory financial statements

Page 12