``` 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`** |||**`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`| ## **`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 ```