Company registration number: 02970299
Charity registration number: 1042250
BURYILD
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
31 MARCH 2024
Horsfield & Smith
Accountants & statutory auditor
Tower House
269 Walmersley Road
Bury
Lancashi
BL9 6NX

BURYILD
CONTENTS
Reference and Administrative Details
Strategic Report
2to5
Trustees, Report
6t09
Statement of Trustees. Responsibilities
io
Independent Auditors, Report
Ilto14
Statement of Financial Activities
15to16
Balance Sheet
17
Staternent of Cash Flows
18
Notes to the Financial Statements
19to33

BURYILD
REFERENCE AND ADMINISTRATIVE DEfAILS
Trustees
H Broadbent, Chair
P Saxton, Vice-chair
S L Sykes
A M Flemin8
l Lambert
E Sidley
A L Southern
Cjones
Senior Management Team
M Piper-cotterill, CEO
Registered Office
Unlt 17
Bury Business Centre
Kay Street
Bury
BL9 6BU
The charity is incorporated in England and Wales.
Company Registratlon Number 02970299
Charity Registration Number
1042250
Bankers
Santander
Bootle
Merseyside
England
L30 4GB
Audltor
Horsfield & Smith
Accountants & statutory auditor
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX

BURYILD
STRATEGIC REPORT
YEAR ENDED 31 MARCH 2024
The trustees, who are directors for the purposes of company law, present their strategic report for
the year ended 31 March 2024. in Cornplian￿ with $414C of the Companies Act 2006.
Achievements and performance
This year marks the 30th anniversary of BurylLD.
What started as an idea by a group of families 30 years ago to find Independen￿ for their sons or
daughters is now a very well established and respected organisation. Their hope was to find safe
homes that would provide that independence but also provide access to high quality care and
support services as well. That is now a solid reality, BurylLD delivered that dream and continues
today to provide support to more than 20 people in their homes todayi four of those properties are
now owned by BurylLD and managed by our housing partners. Golden Lane Housing Association and
Empower Housing.
As always, our ability to provide quality services to our supported people is completely dependent
upon our workforce and as like in many years prior the core of our workforce has again remained
loyal to us, dedicated to going that extra mile to ensure our sUPPOrted people achieve their best
lives. Bury Council have continued to fund us as a Real Living Wage employer and we continue to pay
above the Real Living Wage and in strong competition with our local counterparts.
ManaginE and navigating the changes to the Local Authority invoice portal has been challenging. This
has put significant pressure on our administration and led to concerns about cashflow, however as
we have retained surplus and invested well throughout the last 12 months, we have been more than
able to weather this storm. Bury Council are aware of the challenges this presents and have
committed to work with BurylLD and other providers in remedying the sttuation. We remain
confident that our accounts are robust and can demonstrate our approach to generating surpluses
for the future financial health of the charity as well as planning for future projects and maintenance.
BurylLD has navigated two difficult situations with our supported people this last year. Both cases
involved the executive committee of BurylLD, committing much time and skill in resolvlng these
matters and providing a safe platfomi for the future by learning from these experlences and
adapting our approaches as a direct result.
On the property side, we have managed a significant roof problem at our Pitt St home which has led
to a new roof being installed which was not budgeted for yet much needed. This caused disruption
for the three tenants throughout the winter months, increasing fuel costs when the price of living
cost is high. With a new roof on this home, we have seen a marked improvement in the efficiency of
the building and the tenants are reassured of lower bills and no more leaks. Our other property at
Grayson Avenue has now completed all required refurbishment receiving a new bathroom and
shower room as well as planned essential maintenance throughout. The tenants We￿ required to
decant from the property for 4 days and Golden Lane Housing exceeded our expettations in this
short turnaround and the works were completed seamle551y.

BURYILD
STRATEGIC REPORT
YEAR ENDED 31 MARCH 2024
We have retained full capacty in our homes, as we have been able to transition people into different
homes as appropriate.
Unfortunately, due to the unplanned expense of a new roof, our plan to develop a new "forever
home" had to be abandoned on finanoal grounds.
We welcomed our website this year and it is now fully operational on the internet. A lot of time and
expertise went into the build and design of this, as we were conscious it required accessibility for
everyone to use and navigate. With this now operational we are able to add events and share our
news externally, and as a consequence we have gained new followers. We have shared this at our
Family Forum and attracted new families as a result.
Financlal review
Poliry on reserves
It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity.
Such reserrfes are to provide sufficient funds to protert its current activities, to ensure that it
continues to operate on a sound basis and allo￿ it to react to any changes in fundin8 in an
appropriate manner.
The Board has set the lon8-temi target of maintaining a reserves fvnd which repre5ent5 a sum equal
to the sum of (l) the amount of outstanding liabilities under the rental of our premises and other
contracts and (21 at least six months of annual operating costs.
Historically our total reserves had cornpletety covered these objectives and even our liquid assets
covered both objectives. Since 1st September 2020 it was agreed to amend item 2) to be that we
would hold at least 3 of the 6 morbths in liquid reserves so that excess cash above this could be used
to invest in even more rneanin8ful assets in tern)s of improving the lives of the people we sUPPOrt.
The 3 months liquid reserves should be to cover 13 weeks of expenditure in the following Financial
Year.
These reserves will enable BurylLD to deal with the following contingencies: solvlng problems wfch
cash flow: staff shortages such as those due to sickness; reductions in or withdrawal of funding;
sudden major service changes. The Trustees decided not only to hold the sums in excess of those
recommended by the Charity Commission, but to also include the listed 'contingencies' in the Risk
Re8iSter against whlch steps to mitigate have been agreed.
In addition. where circumstances allow. additional reserves will be built to enable future
investments in activities that help to secure the long-temi future of the charity by acquiring another
home. Reserves beyond the 13 week amount rnay be used to pare down our mortgage. This will be
determined on a quarterly review and take into account our income from leases on our owned
homes. Reserves will also enable us to develop additional services that respond to the
person-centred demands of the people - and potential people- we support.

BURYILD
STRATEGIC REPORT
YEAR ENDED 31 MARCH 2024
The reserves at the end of the year comprised £1.202.147of unrestricted funds ar>d £1,492 of
restrirted funds.
Of the unrestricted funds carried forward, £232,506 is identif￿1 as liquid reserves, plus fixed asset5
of £969,641, to meet the objectives. The liquid reserves are currently equivalent to eight weeks of
2023-24 operating costs.
Principolfvnding sources
The principle funding sources for BurylLD support services are from contracts for each Supported
Individual with Bury Council.
For the Contact servtces, funding is obtained from members, fees, grants. individual budgets and
Income from our assets. This covers sessional worker and volunteer expenses and other running
costs. It should be noted that members pay the full cost of all activities they attend, and volunteers
submit claims for expenses.
Investmentpoliry and objertives
Under the Articles of Association. the charity has the power to invest in any way the trustees wish.
The trustees. having regard to the liquidity requirements of the charity and to the reserves policy,
have operated a policy of keeping available funds in several interest-bearing deposit accounts
attratting competitive rates of interest but at minimum risk to those funds and staying within
Government guaranteed limits for saving. Investments are also spread across different withdrawal
terms.
Plans for future periods
As always, the key to the fvture financial health of the organisation in the continuing tightness of
Council funds is to increase the number of service recipients and/or hours served for current
recipients without detracting from the quality of support that is our unique philosophy or adding
significantly to our management ovethead. We do not seek to Erow for the sake of it, but only to
serve others who wish to benefrt from our distinct support methods and to protect current service
users by ensuring our support framework has long-term stability as inflation and new ideas and
requirements drive up costs. New ser4ices give us a small addition to overhead contribution which
helps us to protect these important ideals. Most importantty the key ambition is always to maintain
sufficient seNlces so that we can afford the management stfuctures that give everyone the best
possible outcomes.
We shall continue to consider applylng for external charitable funds for specific projects/training
where we want to enhance the service we gNe.

BURYILD
STRATEGIC REPORT
YEAR ENDED 31 MARCH 2024
The strategic report was approved by the trustees of the charity on ...
behalf by".
and signed on its
hLiaG
H Broa
Trust
nt

BURYILD
TRUSTEES, REPORT
The trustee5, who are directors for the purposes of company law, present the annual report
together with the financial statements and auditors. report of the charitable company for the year
ended 31 March 2024.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Twstees:
H Broadbent, Chair
P Saxton, Vice-chair
S L Sykes (appointed l April 20231
A M Fleming
l Lambert (appointed 31 October 2023}
E Sidley (appointed 31 October 2023
A L Southern (appointed 25 July 2024)
Cjones (appointed 25 July 2024)
D W Fidler. Vic&Chair (resigned 22 November 2023)
K Worrall (resigned 31 Juty 2023)
M Considine (resigned 15 April 2023)
Objectives and activities
Objects ond oims
BurylLD is a family-focused, not-for-profrt organisation. which aims to provide 5UPPOrted living for
people with leaming disabilities in the Metropolitan Borough of Bury and its environs. It was set up
by a steering group of parents in March 1994, and was incorporated as a company limrted by
guarantee on 12 September 1994. with attive support from the local authority.
The formal objective of BurylLD includes the arrangement and provision of care, education,
recreation. employment and other useful activities for the benefrt of people with learning
disabilities, in the Metropolitan Borough of Bury and its environs.
In January 2013, the charlty formerly known as Contact Community Care, based in Bury, merged
with BurylLD. Thus the charity now also encompasses, through its Contact Leisure Division (CLDI, the
provision of leisure activities on a fortnighly basis to a wider group of adults with leaminE dffficulties
which can include people supported in their homes by BurylLD.
The mer8er enabled BurylLD to meet an ambition to develop leisure services as the people we
SUPPOrt had re8ularly put the provision of extra leisure opportunities at the top of their list of how
we could further add to their lives.
It also enables families and membets of Contact leisure to understand the benefrts of moving into
independent supported livin& at some stage. should they wish, as it can help familie5 as an informal
advocate through experience for independent living - by any agency - to understand the process
within the Borough fortheir family member, possibly being able to live independently.

BURYILD
TRUSTEES, REPORT
BuryliD is commited to the development and maintenance of high-quality support to adults with
learning disabilities, which will enable them to live independentty and enjoy fulfilled lives of their
choosin8.
BurylLD supports people regardless of their degree of learning disability. It develops several patterns
of support according to the wishes, Strengths and needs of each individual. These individuals mainly
live as tenants in their own houses, either on their own or shared with others. Some people may also
be supported whi15t living in the family home, prior to moving on to be a tenant in their own
accommodation.
BurylLD encourages family members to remain regularly involved in the lives of their son/daughter
or relative and be part of ongoiwd SUPPOrt planning alongside paid staff.
In addition to families, people with an interest in helping the charity achleve its objectives can
become members of the organisation.
The Trustees believe that the implementation of the above satisfies the Charity Commission's
general guidance on Public Benefit.
Publk benefft
The trustees confirm that they have complied with the requirements of section 17 of the Charities
Act 2011 to have due regard to the public benefrt guidance published by the Charity Commission for
En8land and Wales.
Strurture. governance and management
Nature of qoverning document
BurylLD is a charitable company, registered in England and Wales, governed by its trust deed and by
its memorandum and articles of association. Day-to day decisions are taken by the CEO and
Administrative and Service Managers. More significant policy and strategic decisions are taken by
Trustees in liaison with the CEO.
Though ultimately governed by the Board of Trustees, supported indNiduals. their families and staff
continue to be involved in the running of the charity through participation in the supported persons
group, family forum and staff forums. Issues ralsed in the groups are notifted to the trustees. In
addition, family members are included in all of the sub<ommittees.
The organisation ts owned by its members, the Trustees oversee the management of the company
on behalf of its members.
Our charity is subject to external inspection from the Care Quality Commission {CQC) and Bury
Council Quality Assurance department. The most recent report from CQC inspertion found BurylLD
to be GOOD in all five inspection domains. Whilst Bury Council does not use a rating system, the
most recent inspection included positwe cornments regarding the organisation.

BURYILD
TRUSTEES, REPORT
Recruitment and appointment of trustees
Trustees are appointed following a robust recruitment policy. This includes initial interview5,
observing two Executive (Board) meetings, obtaining two independent references, then after
agreement elected to the Board and ratified at AGM and an enhanced DBS check. BurylLD artively
Seeks trustees who can offer specffic and valuable skills to our charity, to enhance our ability to
govern well and drive forward the objectives of BurylLD. The Board regularly updates, with the
trustee administrator, a Trustee Skills Matrix, to highlight any Eaps in expertise. Future recruitment
of trustees then seeks to cover those gaps as a priority. The most recent analysis showed that our
Board has at least one trustee scoring highly in every parameter of the matri& which show5 a Board
with a broad range of relevant skills and experience.
Induction and training of trustees
There is an induction process for new trustees. The induction includes meetings with some of the
people that we support, managers and the Chair to give background on how we operate as well as
our organisation's history, principles and ethos.
All of our trustees give their time and expertise voluntariky and we are fortunate to have on the
Board people from the fields of Business, HR. Accountancy. Housin& Law. a famity Liaison, and
health and disability care professional. The latter two providing valuable insights into wider disability
issues, in addition to those directly affecting BurylLD. As a result. we are constantly looking for
opportunities to appoint new Famity Members/Friend5 to the Board.
Decislon makin8
The CEO creates an Annual Strategy. that provides challenging objectives to ensure that BurylLD
continues to improve and develop, which is then agreed with the trustees. This plan is broadfy across
lal Support15ervice/Governance/Quality' and
Ib) Commercial/OrganisationaVManagemenVCommunity.
The Trustees are also responsible for agreeing the budget for the forthcorning year once it has been
drafted by the CEO and Financial Manager with input from the Treasurer. The Budget and finances
are reviewed 4 times a year between the Finance & Housing Su￿0mmIttee. The Treasurer presents
a quarterty Finance Report to the Board. There are at least eight Board Meetings each year.
Su￿CommIttee$ are formed to focus on specific issues identified by the Trustees or CEO. Durin8 the
reported year 2 sU￿0MMIttee$ operated. all of them include representation from management and
the trustees. The su￿CoMMitteeS are chaired formally by a Trustee and then Information Is fed back
at Board Meetings. They are formed to rnaximise the potential knowledge across the whole
organisation and to ease the workload on some Officers. The following sub-committees were in
existence during this year-
l. Quality and Governance Sub-committee (including Contact) to keep appraised of CQC,
Charity Commission and Council/Govemment issues and rnonitor safeguarding, audits and other
trends in best practice.
2. Finance and Housing Sub-committee - review financial performance and strategy and monitor
our housing stock. both owned by us and leased by tenants from housing associations including
those we have management agreements with.

BURYILD
TRUSTEES, REPORT
Major risks ond monogemert of those risks
The identification of risk is the responsibility of everyone at BurylLD. The Trustees have condurted a
review of the major and potentialty catastrophic risks to which the charity may be exposed, having
regard to the 5-section Charity Commission guidance. A risk register has been established. There 15 a
program of review by Trustees and the CEO, section by section, throughout the year. Where
appropriate, systems or procedu￿$ have been established to mitigate any risks that the charity may
face.
Financial instruments
Objertlves andpollcles
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and
liquidity risk.
Cashfvw rlsk
The charit(s activities expose it primarily to the financial risks of changes in interest rates.
Interest bearing assets are held to ensure certainty of cash flows.
Credlt risk
The charit￿5 principal financial assets are bank balances. trade and other receivables. and
investments.
The chariws credit risk is primarity attributable to its trade receivables. The amounts presented in
the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is
made where there is an identified loss event which. based on previous experience, is evidence of a
reduction in the recoverability of the cash flows.
The credit risk on liquid funds is limited because the counterparties are banks with high
credit-ratings assigned by international credit-rating agencies.
The charity has no signrficant concentration of credit risk, with exposure spread over a large number
of counterparties and customers.
Liquidity risk
In orderto maintain liquidity to ensure that sufficient funds are available for ongoing operations and
future developments, the charty uses a mixture of short-tem? investments and deposits which are
reviewed on a regular basis.
Disclosure of Inforniation to audltor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves
aware of any relevant audit information and to establish that the charity's auditor is aware of that
information. The trustees confirm that there is no relevant infomiation that they know of and of
which they know the auditor is unaware.
The annual report was approved by the trustees of the charity on .
and signed on it5
HBro
Trustee
nt

BURYILD
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees {who are a150 the directors of BurylLD for the purposes of company law) are responsible
for preparing the trustees, report and the financial statements in accordance with applicable law and
United Kingdorn Accounting Standards {United Kingdom Generally Accepted Accounting Practice).
including FRS 102"The Financial Reporting Standard applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial ststements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of resources, including its income and expenditure, of the charitable
company for that period. In preparing these financial statements. the trustees are required to:
select suitable accounting policies and apply them consistently,
observe the methods and principles in the Charities SORP:
make judgements and estimates that are reasonable and prudent:
state whether appllcable accounting standards, comprising FRS 102 have been followed, subject
to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the goin8 concem basis unless it is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with
reasonable accuracy at any time the financial position of the charitable company and enable them to
ensure that the financial statements compty with the Companies Act 2(K)6. They are also responsible
for safeguarding the asset5 of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation
and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustee5 of the charity o
j.r
. and signed on its behalf by:
HBro
Trustee
io

BURYILD
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BURYILD
Opinion
We have audited the financial statements of BurylLD (the 'charity') for the year ended 31 March
2024, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flow5,
and Notes to the Financial Statements, including a summary of s￿nifIcant accounting policies. The
financial reporting framework that has been applied in their preparation is United Kingdom
Accounting Standards, comprising Charities SORP - FRS 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and applicable law (Vnited Kingdom Generally Accepted
Accounting Practice).
In our opinion the financlal statements:
gwe a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the
yearthen ended:
have been property prepared in accordan￿ with United Kingdom Generally Accepted Accounting
Practice; and
have been prepared in accordance with the requlrements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor
responsibilities for the audit of the financial statements section of our report. We are independent
of the charity in accordance with the ethical requirements that are relevant to our audit of the
financial statements in the UK, including the FRCS Ethical Standard, and we have fulfilled our other
ethical responsibilities in accordance with these requirements. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concem
In auditing the fjnancial statements. we have concluded that the twstees use of the going concern
basis of accounting in the preparation of the financial statements 15 appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that. individually or collertively, may cast Sl8nificant doubt on the charity's
ability to continue as a going concern for a period of at least twelve months from when the original
financial statements were authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are
described in the relevant sertions of this report.
Other inforniation
The trustees are responsible for the other information. The other information comprises the
information included bn the annual report. other than the financial statements and our auditorfs
report thereon. Our opinion on the financial statements does not cover the other information and,
except to the extent otherwise explicitly stated in our report. we do not express any fomi of
assurance conclusion thereon.
li

BURYILD
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF BURYILD
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with
the financial statements or our knowledge obtained in the audit or otherwise appears to be
materially misstated. If we identify such material inconsistencies or apparent material
misstatements. we are required to determine whether there is a material misstatement in the
financial statements or a material misstatement of the other information. If, based on the work we
have performed, we conclude that there is a material misstatement of this other infomiation, we are
required to report that fatt.
We have nothing to report in this regard.
Opinion on other matter prexribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Strategic Report and Trustees, Report for the financial year for which
the financial statements are prepared is consistent with the fbnancial statements: and
the Strategic Report and Trustees, Report have been prepared in accordance with applicable legal
requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the Strategic Report and the
Trustees, Report.
We have nothing to report in respect of the following matters where the Companies Act 2006
requires us to report to you rf. in our opinion:
adequate accounting records have not been kept. or returns adequate for our audit have not
been received from branches not visited by us; or
the financial statements a￿ not in agreement with the accountin8 records and returns: or
certain disclosures of trustees remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
Responslblllties of trustees
As explained more fvlly in the Statement of Trustees, Responsibilities (set out on page 10), the
trustees are responsible for the preparation of the financial statements and for being satisfied that
they give a true and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement. whether
due to fraud or error.
In preparing the financial statements, the trustees are responslble for assessing the charity's ability
to continue as a going concern. disclosi￿ as applicable, matters related to going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the charity or to
cease operations. or have no realistic alternative but to do so.
12

BURYILD
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BURYILD
Auditor responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs
report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a
guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and are considered
material rf, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, Including fraud, are instances of non-complian￿ with laws and regulations. We design
procedures in line with our responsibilities. outlined above. to detert material misstatements in
respect of irregularities, including fraud. The extent to which our procedures are capable of
detecting irregularities, including fraud is detailed below:
The extent to whlch the audit was consldered capable of detectlng Irregularftles Including fraud
Our approach to identifyin8 and assessing the risks of material misstatement in respect of
Irregularities, including fraud and non<ompliance with laws and re8ulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate
competence, capabilities and skills to identify or recognise non-complian￿ with applicable laws
and re8ulations
we focused on specific laws and regulations which we considered may have a direct material
effect on the financial statements or the operations of the charity: and
we assessed the extent of Complian￿ with laws and regulations through making enquiries of
Management.
To address the risk of fraud through management bias and oveThide of controls, we:
performed anatytical procedures to identify any unusual or unexpetted relationships;
tested journal entries to identify unusual transactions:
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed
procedures which included, but were not limited to:
agreeing financial statement disclosures to underlying supporting documentation:
reading the minutes of meetings of those charged with governan￿. and
enquiring of management as to actual and potential litigation and clalms.
13

BURYILD
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF BURYILD
There are inherent limitations in our audit procedures described above. The more removed that
laws and regulations are from financial transactions. the less likely it is that we would become
aware of non-compliance. Auditing standards also limit the audit procedures required to identify
non-compliance with laws and regulations to enquiry of the trustees and other management
and the inspection of regulatory and legal correspondence. if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise
from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibllities. This description
forms part of our auditor's report.
Our approach to identifying and assessing the risks of material misstatement in respect of
irregularities, including fraud and non-complian￿ with laws and regulations, was as follows:
We assessed the susceptibillty of the charity's financial statements to material misstatement,
Including obtaining and understanding of how fraud may occur, by:
making enquiries of management as to Whe￿ they considered there was susceptibility to fraud,
their knowledge of actual. suspected and alleged fraud- and
considered the internal controts in place to mitigate risks of fraud and non-compliance with laws
and regulations.
Use of our report
This report is made solely to the charitable company trustees in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's trustees those matters we are required to state to them in an auditorfs report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the charitable company and its trustees as a b¢xly, for our audit worl for this
report, or for the opinions we have forn)ed.
Co.
PG Nicol FCA (Senior Statutory Auditor}
For and on behalf of Horsfield & Smith, Statutory Auditor
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX
Dat
14

BURYILD
STATEMENT OF FINANCIALAcfiviTIES
YEAR ENDED 31 MARCH 2024
(INCLUDING INCOME AND EXPENDITURE AccouNr
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
Unrestricted
funds
Re5trirted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Investment income
Other income
1,540,321
3,816
68,378
1,540,321
3,816
68,378
Total income
1,612,515
1,612,515
Expenditure on:
Charitable activities
(1.426,450)
(1,426,450)
Total expenditure
(1,426,4501
(1,426,450)
Net income
186,065
186,065
Net movement in funds
186,065
186,065
Reconciliation of fuftds
Total funds brought forward
1,016,082
1.492
1,017,574
Total funds carried forward
20
1,202.147
1,492
1,203,639
15

BURYILD
STATEMENT OF FINANCIAL AcfiviTIES
YEAR ENDED 31 MARCH 2024
(INCLUDING INCOME AND EXPENDITURE ACCOUNT
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
Unrestricted
funds
Restricted
funds
Total
2023
Note
Income and Endowments from=
Donations and legacies
Investment income
1,227.986
3.519
35,296
1,227,986
3,519
35,296
Other income
Total income
1,266,801
1,266,801
Expenditure on:
Charitable activities
11.171,281)
11,171,281)
Total expenditure
(1,171,281)
11,171,281)
Net Income
95,520
95,520
Net movement in funds
95,520
95,520
Reconciliation of funds
Total funds brought forward
920,562
1,492
922,054
Total funds carried forward
20
1,016,082
1.492
1,017,574
All of the charity's activitie5 derive from continuing operations durtng the above two periods.
The funds breakdown for 2023 is shown in note 20.
16

BURYILD
BALANCE SHEET
AS AT 31 MARCH 2024
(REGISTRATION NUMBER: 02970299)
2024
2023
Note
Fixed assets
Tangible assets
969,641
970,405
Current assets
Debtors
14
309,256
231,404
233,850
199,8(Ki
Cash at bank and in hand
15
540.660
433,650
Creditors: Amounts falling due withln one year
16
(43,2671
138,189)
Net current assets
497,393
395,461
Totsl a$$ets less current Ilabllltles
1,467.034
1,365,866
Creditors: Amounts falling due after more than one year
17
(263,395)
{348,2921
Net assets
1,203,639
1,017,574
Funds of the charity:
Restricted income funds
Restricted funds
1.492
1,492
Unrestricted income funds
Unrestricted funds
1,202,147
1,016,082
Totsl funds
20
1,203,639
1,017,574
The fin
on
'al statements on pa8e$ 15 to 33 were approved by the trustees. and authorised for issue
ir. and signe
on their behalf bv:
HBr
Trustee
nt
17

BURYILD
STATEMENT OF CASH FLOWS
YEAR ENDED 31 MARCH 2024
2024
2023
Note
Cash flo￿ from operating activities
Net cash income
186,065
95,520
Adjustments to cash flows from nonvcash items
Depreciation
Investment incorne
764
13,816)
764
13,519)
183,013
92,765
Working capltal adjustments
Increase in debtors
Increase/ldecrease) in creditors
14
(75,406)
5.142
(130,506)
11,246)
16
Net cash flows from operating activities
112,749
(38,987)
Cash flows from investin8 activities
Interest receivable and similar income
3.816
3,519
(460,201)
Purchase of tan8ible fixed assets
13
Net cash flows from investing artivities
3.816
(456,682)
Cash flows from financing activities
Repayment of loans and borrowings
16
184,961)
316,646
Net increase/(decrease) in cash and cash equivalents
31,604
(179,023)
Cash and cash equivalents at l April
199,800
378,823
Cash and cash equivalents at 31 March
231,404
199,800
All of the cash flows are derived from continuing operations during the above two periods.
18

BURYILD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
I Charity status
The charity is limited by guarantee. incorporated in England and Wales, and consequently does not
have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards
the assets of the charity in the event of liquidation.
The addre55 of its registered offKe is".
Unit 17
Bury Business Centre
Kay Street
Bury
BL9 6BU
Authorised for issue date
2 Accountln8 pollcies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are Set out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Statement of compliance
The financial statements have been prepared in accordan￿ with Accountlng 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 IFRS
102)) {issued in Ortober 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
BurylLD Meets the definition of a public benefrt entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties al)out the charity's ability to continue
as a going concern nor any significant areas of uncertainty that affett the carrying value of assets
held bythe charity.
Winding up or dissolution of the charlty
If upon winding up or dissolution of the charity there remain any assets. after the satisfaction of all
debts and liabilities, the assets represented by the accumulated fund shall be transferred to some
other charitable body or bodies having similar objects to the charity.
19

BURYILD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Judgements and key source5 of estimation uncertainty
The preparation of the financial statements requires rnanagement to make judgements. estimates
and assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events
that are believed to be reasonable under the circumstances.
Income and endowments
Incoming resources a￿ accounted for on a ￿CeiVable basis. Restricted grants are allocated to the
appropriate funds.
Investment and rental income
Bank interest received is included on an actual receipts basis. except for deposit accounts on whlch
interest is paid annually, in which case income ts accrued.
Cash held in deposit accounts is included within 'cash at bank and in hand,.
The rental income is received from the o￿anIsation which manage the three properties which are
owned by BurylLD and provide housing for supported Individuals. This is due on a monthly basis and
accounted for when ￿ceivable.
Expenditure
Liabilities are recognised on the accruals basis in accordance with nomial accounting principles,
modified where necessary in accordance with the guidance given in the SORP.
The policy for including items within the relevant activity categories of expenditure is at the
discretion of the trustees but is usually determined by the criteria of any funding application.
In particular the policy for including items Within costs of raising funds, charitable activities and
governance costs is:
Ralslngfvnds
There are no specific costs that are attributable to the generating of funds.
Charitoble artlvltles
Thls comprises those costs incurred by the charty in the delivery of its activities and services for its
beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of
an indirect nature to support them.
Governance costs
Governance costs include all expenditure directly related to the administration of the charity
including expenditure incurred in the management of the charity's 3$5ets, organi53tional
administration and compliance with charitable and statutory requirements.
20

BURYILD
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Allocation of costs within types of resources expended
All costs, including pension costs, are allocated between the expenditure categories of the SOFA
on a basis designed to reflect the use of the resource. Costs relating to a particular activity are
allocated directly; others are apportioned on an appropriate basis. Resources expended include
attributable VAT which cannot be recovered.
Operating leases
Rentals payable in respect of operating leases where substantially all the benefits and risks of
ownership remain with the lessor are charged to the Statement of Financial Activities as
incurred.
Taxatlon
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Art 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentialty exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Art 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Tan8ible fixed assets
Fixed assets are stated at cost less accumulated depreciation. The properties a￿ not depreciated as
they are kept in good condition. and, as the residual value of the properties would be at least equal
to the book value, there is no depreciation to be charged. Although the Companies Act and FRS 102
would normally require the systematic annual depreciation of all r￿ed assets, the trustees believe
that the policy of not providing depreciation of properties is necessary in order for the accounts to
give a true and fair view. Other assets are depreciated as detailed in the depreciation policy.
Depreciation
Depreciation is calculated so as to write off the cost or valuation, less its ￿SIdUal value, over the
useful economic Ilfe of that asset as follows:
Asset class
Fixtures and t￿Ing$
Equipment
Depreclatlon method and rate
IO% straight line
25% straight line
21

BURYILD
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds teh
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
for the purposes of impairment testin& when it is not possible to estimate the recoverable amount
of an indp4idual asset, an estimate 15 made of the recoverable amount of the cash-generating unit to
which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that
includes the asset and generates cash inflows that largely independent of the cash inflows from
other assets orgroups of assets.
For impairment testing of goodwill. the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the tash-generating units that are expected to benefit from the
synergies of the combination. irrespective of whether other assets or liabilities of the charity are
assigned to those units.
Trade debtors
Trade debtors are amounts due for seryices performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at
amortised cost less provision for impaimient. A provision for the irnpairment of trade debtors
established when there is objective evidence that the charity will not be able to collect all amounts
due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Trade creditor5
Trade creditors are obligations to pay for 8oods or seryices that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabilities rf the charity
does not have an unconditional right. at the end of the reporting period, to defer settlement of the
creditor for at least twelve months after the reporting date. If there is an unconditional right to defer
settlement for at least twefve months after the reporti￿ date. they are presented as non-current
liabilities.
Trade creditors are recognised initially at the transaction pri￿.
22

BURYILD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Borrowings
Interest-bearing borrowings are Initially recorded at fair value, net of transaction costs.
Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between
the proceeds. net of transaction costs, and the amount due on redemption being recognised as a
charge to the Staternent of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in
interest payable and similar charges.
Borrowin85 are classified as current liabilities unless the charity has an unconditional r￿ht to defer
settlement of the liability for at least twelve months afterthe reporting date.
Fund structure
The charity maintains a general fund which represents fund which are expendable at the discretion
of the trustees in furtherance of the objects of the charity. Such funds may be held in order to
finance both working capital and capital Investment.
Restricted funds have been provided to the charity for particular purposes, and it is the policy of the
board of twstees to carefully monitor the application of those funds in accordance with the
restrictions placed upon them.
There is no formal policy of transfer between funds or on the allocation of funds to designated
funds, other than that described above.
Any other proposed transfer between funds would be considered on the particular cirsumstances.
Defined contribution plans
Contributions to defined contribirtion plans are recognised as an expense in the period in which the
related ser4ice is provided. Prepaid contributions are recognised as an asset to the extent that the
prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on
discounted present value basis. The unwinding of the discount is fecognised as an expense In the
period in which it arises.
Financial Instruments
Clossificats'on
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
23

BURYILD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Recognition and measurement
Basic financial instruments are initially recognised at the amount receNable or payable including any
related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and no discounted.
Debt instruments
Debt instruments are subsequently measured at amortised cost.
Investments
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliablyi the investment is subsequently measured at fair value with changes in fair value recognised
in income and expenditure. All other such investments are subsequently measured at cost less
impairment.
Derivotlvefinonclalinstruments
Other financial instruments, including derNatives, are initially retognised at fair value, unless
payment for an asset is deferred beyond norrnal business temis or financed at a rate of interest that
15 not a market rate. in which case the asset is measured at the present value of the future payments
discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value. with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in
a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment 1055 is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are
individually significant, these are assessed individually for impaimient. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are ￿COgnised immediately, to the extent that the reversal does
not result in a carrying amount of the financial asset that exceeds what the carrying amouont
would have been had the impairment not previousty been reco8nised.
24

BURYILD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
3 Income from donations and legacies
Unrestricted
fvnds
General
Total
2024
Total
2023
Donations and legacies:
Social services contracts
Supporting people
Contact subscriptions
Miscellaneous donations
1.537,467
(1,422)
2.531
1.745
1,537,467
(1,422)
2.531
1.745
1.219,807
(1,393)
8,031
1,541
1.540,321
1,540.321
1,227,986
4 Investment income
Unrestricted
funds
General
Total
2024
Total
2023
Interest receivable and similar income:
Interest receivable on bank deposits
3,816
3,816
3,519
5 Other income
Unrestrirted
funds
General
Total
2024
Total
2023
Rental income
Miscellaneous income
65,026
3,352
65,026
3,352
33,791
1,505
68,378
68,378
35,296
25

BURYILD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
6 Expenditure on charitable activities
Unrestrirted
funds
General
Total
2024
Total
2023
Charitable activities
1.065,655
355,995
4,8(Kl
1,065,655
355,995
4,81M)
838,525
328,356
4,400
Allocated support costs
Governance costs
1,426,450
1,426,450
1,171,281
undertaken
directly
support costs
2024
2023
Charitable activities
1,065,655
355,995
4,8(K)
1,421,650
4,8(X)
1.166,881
4,400
Governan￿ costs
1.065,655
360,795
1,426,450
1,171,281
26

BURYILD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
7 Analysis of govemance and support costs
Support costs allocated to charitable activities
Analysis of
SUPPOrt Costs
Total
2024
Totsl
2023
Staff costs
236.312
16.752
4,804
71.895
2,414
23,818
4,8
236.312
16,752
240,199
13,350
5,074
51,063
2,812
15,858
4,4CI)
Premises
Communications and IT
General office
71,895
2,414
23,818
4,800
Human resources
Finance costs
Governance costs
360,795
360,795
332,756
Govefflan￿ costs
Unrestricted
funds
General
Total
2024
Total
2023
Audit fees
Audit of the financial statements
4.8(K)
4,81X)
4,400
4,8(Kl
4,81J)
4,400
8 Net I￿OMIng/oUt80￿nl resources
Net incoming resources for the year include:
2024
2023
Audit fees
4,8(X)
764
4,4(XJ
764
Depreciation of fixed assets
9 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the
charity during the year.
No trustees have received any ￿1mbur$ed expenses or any other benefits from the charity during
the year.
27

BURYILD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
10 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff ¢05ts during the year were=
Wages and salaries
Social security costs
Pension costs
1.191,716
95,254
14,997
984,803
80,275
13,646
1,301,967
1,078,724
The monthly average number of persons {includin8 senior management / leadership team)
employed by the charity during the year expressed as full time equivalents was as follows:
2024
No
2023
No
Administrative staff
Number of staff engaged in charitable artivities
48
42
56
50
No employee received emoluments of more than £60,IJJ) during the year.
11 Auditors, remuneration
2024
2023
Audit of the financial statements
4.800
4,400
Other fees to audltors
All other non-audit services
6.200
3,530
28

BURYILD
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12 Taxation
The charity is a registered charity and is therefore exempt from taxation.
13 Tangible fixed assets
Land and
buildings
Flxtures and
Equipment
Total
Cost
At l April 2023
968,880
7,635
24,305 1,000,820
At 31 March 2024
968,880
7,635
24,305 1,000,820
Depreciation
At l April 2023
Charge forthe year
6.110
764
24.305
30,415
764
At 31 March 2024
6.874
24,305
31,179
Net book value
At 31 March 2024
968,880
761
969,641
At 31 March 2023
968,880
1,525
970,405
14 Debtors
2024
2023
Trade debtors
Prepayments and accrued income
191,509
117,747
118,805
115,045
309,256
233,850
15 Cash and cash equivalents
2024
2023
Cash on hand
859
230,545
299
199,501
Cash at bank
231,404
199,800
29

BURYILD
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
16 Creditors: amounts falling due within one year
2024
2023
Bank loans
Trade creditors
Accruals and deferred income
Othertaxation and social security
Other creditors
13,290
1,328
6,647
21,150
852
13,354
1,670
4,740
16,845
1,580
43,267
38,189
17 Credltors: amounts falling due aftef one year
2024
2023
Bank loans
263,395
348,292
18 Obligations under leases and hire purchase contracts
Operatin8 lease commitments
Total future minimum lease payments under non-cancellable operating leases are as follows:
2024
2023
Land and bu51dings
Within one year
1.127
1,134
Other
Within one year
Between one and five years
960
960
1,860
2,760
19 Pension and other schemes
Defined contrfbution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year
represents contributions payable by the charity to the scheme and amounted to £14,99712023 -
£13,646).
30

BURYILD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
20 Funds
Balance at I
April 2023
Incoming
Resources
expended
Balance at 31
March 2024
Unrestrirted funds
General
1.016,082
1,612,515
(1,426,450)
1,202,147
Restrfcted Funds
C Learning
Polytunnel
1,163
329
1,163
329
Total restricted lunds
1,492
1,492
Total funds
1,017,574
1,612,515
(1,426,450)
1,203,639
Balance at
l April
Z022
Balance at
31 March
2023
Incoming
Resources
resources expended
Transfers
Unrestrirted funds
General
770,562
1,266,801 (1.171.281)
150,CMJ)
1,016,082
Designated
1S0,(KMJ
1150,(XX))
Total unrestricted funds
920.562
1,266,801 (1,171,281)
1,016,082
Restrlcted funds
C Learning
Polytunnel
1.163
329
1,163
329
Total restrlrted funds
1,492
1,492
Total fund$
922,054
1,266,801 11,171,281}
1,017,574
The specific purposes for which the funds are to be applied are as follows:
The first restricted fund relates to a grant received from C Learnin& to fund the purchase of Possum
A5SiStive Technology. The money has not yet been spent in full. The second restricted fund relates to
income tofund the purchase of a potytunnel.
31

BURYILD
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
21 Analysis of net assets between funds
Unrestricted
funds
General
Total funds at
31 March
2024
Restricted
funds
Tangible fixed assets
Current assets
969,641
539.168
(43,267)
(263,395)
969,641
540,660
(43,2671
1263,3951
1,492
Current liabiltties
Creditors over l year
Total net assets
1,202,147
1,492
1,203,639
Unrestrirted
funds
General
Total fvnds at
31 March
2023
funds
Tangible fixed a￿etS
Current assets
970,405
432,158
(38,189)
{348,292}
970,405
433,650
(38,1891
{348,2921
1.492
Current liabilities
Creditors over l year
Total net assets
1.016.082
1,492
1,017,574
22 Contsct leisure division
Total
2024
Total
2023
Total income
Other expenses
2,641
1.373
8,554
1,499
Total expenditure
1.373
1,499
Net incoming/{outgoing) resources for the year
1.268
7,055
32

BURYILD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
23 Analysis of net funds
At l Awil
2023
Financing
cash flows
At 31 March
2024
Cash at bank and in hand
199,8
31,604
231,404
Net debt
199.800
31,604
231,404
At l April
2022
Financlng At 31 March
cash flows
2023
Cash at bank and in hand
378,823 (179,0231
199,800
Net debt
378,823 {179,023)
199,800
24 Related party transactions
There were no related party transactions in the year.
33