REGISTERED COMPANY NUMBER: 02722773 (England and Wales)
REGISTERED CHARITY NUMBER: 1012711
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023
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 30TH SEPTEMBER 2023
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Page |
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Report of the Trustees |
1 |
to |
2 |
Independent Examiner's Report |
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3 |
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Statement of Financial Activities |
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4 |
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Balance Sheet |
5 |
to |
6 |
Notes to the Financial Statements |
7 |
to |
11 |
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS (REGISTERED NUMBER: 02722773)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2023
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,present their
reportwiththefinancialstatementsofthecharityfortheyearended30thSeptember2023.The trustees
haveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Toprovidethenecessaryfacilitiesforthedailycare,recreationandeducationofchildrenduringoutof school
hours and holiday.
To advance the education and training of persons providing such care, education and recreational facilities.
FINANCIAL REVIEW
Reserves policy
Thetrusteeshaveconsidered,inlinewithCharityCommissionguidelines,whattheirreserve requirements
are and have set a policy which reflects there wish to maintain their activities.
The total capital and reserves at 30 September 2023 £39,327 (2022 - £33,103)
Thetrusteesconsidertheaboveresourcestobesufficienttosupportandmaintainthecharity's programme
of services.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company,
limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02722773 (England and Wales)
Registered Charity number
1012711
Registered office
SOS Portacabin
Daisy Road
Brighouse
West Yorkshire
HD6 3SX
Trustees
L C Coverley Director (resigned 11.10.22)
L M Jones Director (resigned 11.10.22)
K L Horan Director (resigned 11.10.22)
S M Wylie Project manager
K Manuel Trustee (appointed 11.10.22)
S Edwards Trustee (appointed 11.10.22)
S Edwards Trustee (appointed 11.10.22)
R Edwards Trustee (appointed 11.10.22)
S E Bower Trustee (appointed 11.10.22)
Company Secretary
Page 1
BRIGHOUSE SCHOOL'S OUT SCHEME FOR
PARENTS & EMPLOYERS (REGISTERED NUMBER: 02722773)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH SEPTEMBER 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompanies Act
2006 relating to small companies.
Approved by order of the board of trustees on 21st June 2024 and signed on its behalf by:
K Manuel - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS
Independent examiner's report to the trustees of Brighouse School's Out Scheme for Parents & Employers ('the Company')
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
30th September 2023.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsoftheCompanies Act
2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16of the
2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').Incarrying out
myexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionunderSection145(5)(b) of
the 2011 Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnection with
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)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
J Dakin
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 30TH SEPTEMBER 2023
2023
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,500
Charitable activities
Fees
100,676
Total
102,176
EXPENDITURE ON
Charitable activities
Total activities costs
95,952
NET INCOME
6,224
RECONCILIATION OF FUNDS
Total funds brought forward
33,103
TOTAL FUNDS CARRIED FORWARD
39,327 |
2022
Total
funds
£
1
98,354 |
|
98,355 |
|
86,936 |
|
11,419
21,684 |
|
33,103 |
The notes form part of these financial statements
Page 4
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS (REGISTERED NUMBER: 02722773)
BALANCE SHEET 30TH SEPTEMBER 2023
2023
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
1,558
CURRENT ASSETS
Debtors
8
4,682
Cash at bank and in hand
33,953
38,635
CREDITORS
Amounts falling due within one year
9
(866)
NET CURRENT ASSETS
37,769
TOTAL ASSETS LESS CURRENT
LIABILITIES
39,327
NET ASSETS
39,327
FUNDS
10
Unrestricted funds
39,327
TOTAL FUNDS
39,327 |
2022
Total
funds
£
1,011
1,592
31,450
33,042
(950)
32,092
33,103
33,103
33,103
33,103 |
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006 for
the year ended 30th September 2023.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
30th September 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)ensuringthatthecharitablecompanykeepsaccountingrecordsthatcomplywithSections386 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 (REGISTERED NUMBER: 02722773)
BALANCE SHEET - continued
30TH SEPTEMBER 2023
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon21stJune 2024
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 30TH SEPTEMBER 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements
have been prepared under 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
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
Fixtures and fittings
- 10% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
continued...
Page 7
BRIGHOUSE SCHOOL'S OUT SCHEME FOR
PARENTS & EMPLOYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2023
2. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
|
2023 |
2022 |
|
£ |
£ |
Depreciation - owned assets |
155 |
112 |
3. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended30thSeptember2023 nor
for the year ended 30th September 2022.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended30thSeptember2023norforthe year
ended 30th September 2022.
4. STAFF COSTS
The average monthly number of employees during the year was as follows:
Child care staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Fees
Total
EXPENDITURE ON
Charitable activities
Total activities costs
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
2023
2022
5
5
Unrestricted
fund
£
1
98,354
98,355
86,936
11,419
21,684
33,103 |
|
|
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
Page 8
BRIGHOUSE SCHOOL'S OUT SCHEME FOR
PARENTS & EMPLOYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2023
6. DONATED SERVES AND FACULTIES
DuringtheyearCresswellsCharteredaccountants,donatedtheirservicesatavalueof£1,500. These
fees are not shown in these accounts.
7. TANGIBLE FIXED ASSETS
COST
At 1st October 2022
Additions
At 30th September 2023
DEPRECIATION
At 1st October 2022
Charge for year
At 30th September 2023
NET BOOK VALUE
At 30th September 2023
At 30th September 2022
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Social security and other tax
Prepayments and accrued income
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors |
2023
£
233
4,175
274
4,682
2023
£
332
534
866 |
Fixtures
and
fittings
£
11,814
702 |
Fixtures
and
fittings
£
11,814
702 |
|
|
12,516 |
|
|
|
10,803
155 |
|
|
|
10,958 |
|
|
|
|
1,558 |
|
|
|
1,011 |
|
|
|
2022
£
-
1,331
261 |
|
|
|
1,592 |
|
|
|
2022
£
950
- |
|
|
|
950 |
continued...
Page 9
BRIGHOUSE SCHOOL'S OUT SCHEME FOR
PARENTS & EMPLOYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2023
10. MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above ar
Unrestricted funds
General fund
TOTAL FUNDS |
At
1.10.22
£
33,103
33,103
Incoming
resources
£
102,176
102,176
At
1.10.21
£
21,684
21,684
e as follows:
Incoming
resources
£
98,355
98,355 |
Net
movement
in funds
£
6,224
6,224
Resources
expended
£
(95,952)
(95,952)
Net
movement
in funds
£
11,419
11,419
Resources
expended
£
(86,936)
(86,936) |
At
30.9.23
£
39,327
39,327
Movement
in funds
£
6,224
6,224
At
30.9.22
£
33,103
33,103
Movement
in funds
£
11,419
11,419 |
|
|
|
|
continued...
Page 10
BRIGHOUSE SCHOOL'S OUT SCHEME FOR
PARENTS & EMPLOYERS
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2023
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Net
At
movement
1.10.21
in funds
£
£
21,684
17,643
21,684
17,643 |
At
30.9.23
£
39,327 |
|
|
39,327 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedin the
above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
resources
£
200,531
200,531 |
Resources
expended
£
(182,888)
(182,888) |
Movement
in funds
£
17,643
17,643 |
|
|
|
|
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30th September 2023.
Page 11