REGISTERED COMPANY NUMBER: 02722773 (England and Wales) REGISTERED CHARITY NUMBER: 1012711 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENT5 FOR THE YEAR ENDED 30TH SEPTEMBER 2024 FOR BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS Cre55we115 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 307H SEPTEMBER 2024 Page Report of the Trustees I to 2 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 6 to 10 BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS (REGISTERED NUMBER: 02722773) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 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 30th September 2024. The trustees have adopted the provisions of 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 l January 2019). ACHIEVEMENT AND PERFORMANCE Charitable activities To provide the necessary facilities for the daily care, recreation and education of children during out of school hours and holiday. To advance the ed ucation and traini ng of persons providing such care, education and recreational facilities. FINANCIAL REVIEW Reserves pollcy The trustees have considered, In line wlth Charity Commission guidelines, what thelr reserve requlrements are and have set a policy which reflects there wish to maintain their activities. The total capital and reserves at 30 September 2024 £43,041 (2023 £39,327) The trustee5 consider the above resources to be sufficient to support and maintain the charlty'5 programme of services. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity 15 controlled by its governing document, a deed of trust, and constitutes a limited companyi limited by guarantee, as defined by the Companie5 Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 02722773 (England and Wales) Reglstered Charlty number 1012711 Registered office SOS Portacabin Daisy Road Brighouse West Yorkshire HD6 3SX Trustees S M Wylie Project manager K Manuel Trustee S Edwards Trustee S Edwards Trustee R Edwards Trustee S E Bower Trustee Company Secretary Independent Examlner Cresswells 12 Market Street Hebden Bridge West Yorkshire HX7 6AD Page I BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS (REGISTERED NUMBER: 02722773) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on 30th June 2025 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 C'the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th September 2024. Responslbllltles and basls of report As the charity's trustees of the Company {and alsD its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having sat15fied myself that the accounts of the Company are nol required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examinatlon I have followed the Directions given by the Charity Commission under Section 145{5} (b) of the 2011 Act. Independent examlner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving rne cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act,. or thc accounte do not accord with thosc recorde, or the accounts do not comply with the accounting requirement5 of Settion 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 accounts have not been prepared In accordance wlth the methods ané prSnclples 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 whlch attentlon should be drawn In thls report in order to en3ble a proper understanding of the accounts to be reached. J Dakin Cresswells 12 Market street Hebden Bridge West Yorkshire HX7 6AD 30th June 2025 Page 3 BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 2024 Unrestricted fund 2023 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 1,498 1,500 Charitable activities Fees Total 117 239 118737 100 676 102 176 EXPENDITURE ON Charitable activities Total activities costs 115 023 NET INCOME 3,714 6,224 RECONCILIATION OF FUNDS Total funds brought forward 39,327 33,103 TOTAL FUNDS CARRIED FORWARD 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 2024 2024 Unrestricted fund 2023 Total funds Notes FIXED ASSETS Ta ngible assets 1,466 1,558 CURRENT ASSETS Debtors Cash at bank and in hand 1,942 4,662 41,840 38,635 CREDITORS Amounts falling due within one year {265) (866) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT UABILITIES 43,041 39,327 NET ASSETS FUNDS Unrestricted funds TOTAL FUNDS io The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibil ities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financlal year and of its surplus or deflcit for each flnanclal year In accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financial 5tatement5 have been prepared in accordance with the provisions applicable to charitable companlcs subJect to thc small companles rcgimc. The financial statements were approved by the Board of Trustees and authorised for issue on 30th June 2025 and were signed on its behalf by., S M Wylie Trustee The notes form part of these financial statements Page 5 BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FR5 102, have been prepared in aCCDrdance with the Charities 50RP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommendeé Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FFiS 102) (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and Lhe Companies Act 2006. The financial statements have been prepared under Lhe h istorical cost convention. The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it Is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 15 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates In order to write off each asset over Its estlmated useful life. Fixtures a nd fittings IOO/o on reducing balance Taxatlon The charlty is exempt from corporation tax on Its charltable activltles. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for partlcular restricted purposes wlthln the objects of the charity. Restrictions arlse when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. NET INCOME/{EXPENDITURE) Net income/(expenditure) is stated after charging/{crediting)'. 2024 2023 Depreciation owned a55ets Page 6 continued... BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30th September 2024 nor for the year ended 30th September 2023. Trustees, expenses There were no trustee5' expenses paid for the year ended 30th SepLember 2024 nor for the year ended 30th September 2023. STAFF COSTS The average monthly number of employees during the year was as follows: 2024 2023 Child care staff No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 1,500 Charitablo •CtivitiOS Fees Total 100 676 102 L76 EXPENDITURE ON Charltable actlvltles Tota l activities costs NET INCOME 6,224 RECONCILIATION OF FUNDS Total funds brought forwar 33,103 TOTAL FUNDS CARRIED FORWARD Page 7 continued... BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 DONATED SERVES AND FACULTIES During the year Cresswells Chartered accountants, donated their services at a value of £1,500. These fees are not shown in these accounts. TANGIBLE FIXED ASSETS Fixtures and fitting5 COST At 1st October 2023 and 30th September 2024 DEPRECIATIQN At 1st October 2023 Charge for year At 30th September 2024 NET BOOK VALUE At 30th September 2024 At 30th September 2023 10,958 92 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Social security and other tax Prepayments and accrued income 233 4,175 274 1,443 499 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors other cred itors 265 332 534 26 10. MOVEMENT IN FUNDS Net movement In funds At 1.10.23 At 30.9.24 Unrestricted funds General fund 39,327 3,714 43,041 TOTAL FUNDS Page 8 continued... BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 10. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows- Incoming resources Resources expended Movement in funds Unrestricted funds General fund 118,737 (115,023) 3,714 TOTAL FUNDS 118 737 115 023) Cornparatives for movement in funds Net movement in funds At 1.10.22 At 30.9.23 Unrestricted funds General fund 33,103 6,224 39,327 TOTAL FUNDS Comparatlve net movement funds, Included In the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 102,176 (95,952) 6,224 TOTAL FUNDS 102 176 95 952) A current year 12 months and prior year 12 months combined position is as follows,, Net movement in funds At 1.10.22 At 30.9,24 Unrestricted funds General fund 33,103 9,938 43,041 TOTAL FUNDS Page 9 continued... BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 10. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows- Incoming resources Resources expended Movement in funds Unrestricted fund5 General fund 220,913 (210,975) 9,938 TOTAL FUNDS 220 913 210 975) 11. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30th September 2024. Page 10 This document was delivered using electronic communications and authenticated in accordance with thc registrar's rulcs relating to elcctronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.