REGISTERED COMPANY NUMBER,. 02722773 {Englarbd and Wales} REGISTERED CHAR NUMBER: 1012711 REPORT OF THE TRusfEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 FOR BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS Cre55wells 12 Market street Hebden Bridge West Yorkshire qX7 6AD
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Pa9e Report of the Trustees I to 2 Independent Examiner's Report statement of Financial Activities Balance Sheet 5 to 6 Notes to the Flnanelal 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 2025 The trustees who a also directors of the charity for the pvrFoses of the Companies Act 2006, present their report with the ffinancial statements of the charity for the year ended 30th September 2025. The trustee5 have adopted the provisions of Accounting an¢ Reporting by Charilies= Statement of Recommended Prattice applicable to charities preparino their accounts in accordance witl the Financial Reporting Standard applicable in the UK ané Republic of Ireland {FRS 102) {effective l January 2019). ACHIEVEMENTS AND PERFORMANCE Charitable activities To provide the necessary facilities for the daily care. recreation ané education of children during OLJt of school hours and holiday. To advance the &ucation and training of persons providing such care, education and recreational faalities. FINANCIAL REVIEW Reserves policy The trustees have considered, in line with Charity Commission guidelines, what their reserve requirernents are and have set a policy which reflects the wish to maintain their activities. The total capital and reserves at 30 September 2024 £43,041 (2023 - É39,327) The trustees consider the above resources to be sufficient tD support and maintain the charity'5 prograrnme of services. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document. a deed of trust. and constitutes a limited company, lirllited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 02722773 (England and Wales) Registered Charity number IOL2711 Registered office SOS Portacabin Daisy Road Brighouse West Yorkshire HD6 35X Trustees S M Wylie Project manager K Manuel Trustee S Edwards Trustee S Edwards Trustee R Edwards Trustee S E 8ower Trustee Company Secretary Page I
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS {REGISTERED NUMBER: 02722773) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 REFERENCE AND ADMINISTRATIVE DEfAILS Independent Examiner Cresswells 12 Narket street Hebden Bridge West Yorkshire HX7 6AD 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 2026 and signed on 5 behalf by: K Manucl Trustce Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRuEE5 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.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th September 2025. Responslbllltles and basls of report As the charity's trustees of the Company {and also its d1ctOrS for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Art 2006 I'ihe 2006 Act,). Having 5aLi5fied tlly5eif LhaL the accounL5 ol Ihe Company are nol required Lo be audiLEd under Parl 16 ol Ihe 2006 Act and are eligible for independent examination. I report in respect of my examinarion of your charity's accourhts ag carried out under Section 145 of the charleS Art 2011 {'the 2011 Act'l. In carrying out my examination I have followved the Directions given by the Charity Commission under Sertion 145(51 (bl of the 2011 Act. Independent examiner's statement I have completed my examination. I confimi that no matters have come to my attention in connectiDn with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act,. or the accounts do not accord with those rccords. or 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 consiéered as part of an indeperndent exarnination- or the accounts have not been prepared in accordance with the methods and principles of the 5tatemeTTrt of Recommended Practice for accounting and reporting by charities {applicable to charities preparing their accoLJnts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021}. 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 accounts to be reached. J Dakin Cre55wells L2 Narket street Hebden Bridge West Yorkshire HX7 6AD Date.. Page 3
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS STATEMENT OF FINANCIAL AcfIvITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 2025 Unrestritted fund 2024 Total funés Notes INCOME AND ENDOWMENTS FROM Donations and legacies 1,501 1,498 Charitable activities Fee5 123 456 124 957 117 239 118 737 Total EXPENDITURE ON Raising funds 1,798 Charitable activities Fees Total activities COStS 23,441 115 023 115 023 Total 116 492 NET INCOME 8,465 3,714 RECONCILIATION OF FUNDS Total funds brought forward 43,041 39,327 TOTAL FUNDS CARRIED FORWARD The notes forn part of these financial stateMts Page 4
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS {REGISTERED NUMBER: 02722773) BALA14CE SHEET 30TH SEPTEMBER 2025 2025 Unrestritted fund 2024 Total funés Notes FIXED ASSETS Tangible assets 1,314 1,466 CURRENT ASSETS Deblors Cash at bank and in hand 3,559 1,942 52,124 41,840 CREDITORS Amounts falling due within one year io 11,932) (2651 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 51,506 43,041 NET ASSETS FUNDS Unrestrirted funds TOTAL FUNDS li The charitable company is entitled to exemption frorn audit un(Jer 5tion 477 of the Companies Att 2006 for the year endeé 30th September 2025. The members have not qUired the company to obtain an audit of its financial statement5 for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for la) ensuring that the charitable company keeps accounting records that comply with Seclions 366 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 financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 ané which otherwise comply with the requirements of the Companies Act 2006 relating to financial statemer)ts, so far as applicable to the charitable cornpany. Ibl The notes forn part of these financial stateMts Page 5 continued...
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS {REGISTERED NUMBER: 02722773) BALA14CE SHEET- continued 30TH SEPTEMBER 2025 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial ststements were approved by the Board of Trustees and authorised for issue on 30th lune 2026 and were signed on its behalf by.. S M Wylie - Trustee The notes forn part of these financial stateMts Page 6
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity un(Jer FRS 102, have been prepared in accordance with the Charities SORP (FRS 1021 'Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reptsrting Standard applicable in the UK and Repub,Ic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Slandard 102 The Finaicial Reporting Standard applicable in the UK an Republic ol Ireland, and Lhe Companie5 Acl 2006. The financial sLaLefflenLs have been prepared undei Lhe historical cost convention. The financial statements are presented in Sterling which is the functional currencry of the company and rounded to the nearest £. Income All Income Is recogn1sed in the Statement of Frnancial Activibes once the charity has entitlement to the funds, it is probable that the income Kill be received and the amount can be measured reliably. Expenditure abilities are CogniSed as expenditure as soon as there is a legal or cDnstrtJctive obligation committing the charity to that expenéiture, it is probable that a transfer of e¢onomic benefits will be required in settlement and the arnount of the obligation can be measurec reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the catcgory. Where costs cannot be dirertly 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 it5 estimated useful life. Fixtures and ffttings IO% on reducing balance Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funé5 can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted fund5 can only be used ft>r particular restricted purposes within the objects of the charity. Restriction5 anse when specified by the donor or when funds are raiseé for particular restricted purp05e5. Further explanation of the nature and purpose of &ich fund is included in the notes to the financial statements. Page 7 continued...
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 RAISING FUNDS Raising donations and legacies 2025 2024 Support costs NET INCOME/{EXPENDITVRE} Net intomel(expenditure} is stated after Charging/{cLl1tin9)- 2025 2024 Depreciation owned assets 152 92 TRUSTEES, REMUNERATIOM AND BENEFITS There werè rho trustees. rÈmuneration or other benefits for the year ended 30th September 2025 nor for the year ended 30th September 2024. Trustees. expenses There were no tnJstees' expenses paid for the year ended 30th September 2025 nor for the year ended 30th September 2D24. STAFF COSTS The average monthly number of employees during the year was as follows.. 2025 2024 Child care staff No employees CeiV1 emoluments in excess of £60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIvrtIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 1,498 Charitable activities Fees Total 117 239 118 737 EXPENDITURE ON Charitable activities Total activities costs 115 023 Page 8 continued...
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTIVITIES - continued nStricted fund NET INCOME 3,714 RecoNCILIATION OF FUNDS Total funds brought forward 39,327 TOTAL FUNDS CARRIED FORWARD DONATED SERVES AND FACULTIES During the year Cresswells Chartered accountants. donated their serVIS at a value of £1,500. These fees are not shown in these accounts. TANGIBLE FIXED As$s Fixtures and fittings COST At 1st October 2024 and 30th September 2025 DEPRECIATION At 1st October 2024 Charge for year At 30th September 2025 NET BOOK VALUE At 30th September 2025 At 30th September 2024 11,050 152 DEBTORS: AMOUNTS FALLING DUE WThHIf4 ONE YEAR 2025 2024 other éebtors Soci£l security and other tsx ppayMents and accnjd income 2,184 1,443 499 Page 9 continued...
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 10. CREDITORS: AMOUNTS FALLING DUE WITHIN of4E YEAR 2025 2024 Trade creditors other creditors Pensior) 835 879 218 265 265 MOVEMENT IN FUNDS Net movement in funds At 1.10.24 At 30.9.25 Unre5trirted fund5 General fund 43,041 8,465 51,506 TOTAL FUNDS Net tnovement in fund5, included in abDve are as follow5= Incoming resources Resources expended Movement in funés Unrestricted funds General fund 124,957 (116,492} 8,465 TOTAL FUNDS 124 957 116 492} Comparatives for movement in funds Net rnovement in funds At 1.10.23 At 30.9.24 Unrestricted funds General fund 39,327 3,714 43,041 TOTAL FUNDS Page lo continued...
BRIGHOUSE SCHOOL'S OUT SCHEME FOR PARENTS & EMPLOYERS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025 MOVEMENT III FUNDS- continued Comparative net movement in funds, included in the above are as follows- Incoming resources Resources expended Movement in funés Unrestricted funds General fund 118.737 (115,023} 3,7L4 TOTAL FUNDS 118 737 115 023} A current year 12 months and pnor year 12 months combined position is as follows- Net movement in funds At 1.10.23 At 3D.9.25 Unrestricted funds General fund 39,327 12,179 51,506 TOTAL FUNDS 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 funds General fund 243,694 (231,515} 12,179 TOTAL FUNDS 243 694 231 515} 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30th September 2025. Pagell
This document was delivered using electronic communications and authenticated in accordance with thc rcgistrar's rulcs rclating to electronic fotm, authcntication and manner of delivery under section 1072 of the Companies Act 2006.