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← Whoopsadaisy Brighton

2022-12-31-accounts

REGISTERED COMPANY NUMBER: 04058774 (England and Wales)
REGISTERED CHARITY NUMBER: 1083024

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

WHOOPSADAISY BRIGHTON

Galloways Accounting (Hove) Limited
The Old Casino

28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

Encyro E-Sign ID: 7e3e8af00faf431daec608a37d4ad274 (2023-Sep-22 11:21:01 UTC) 

WHOOPSADAISY BRIGHTON

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 17
Detailed Statement of Financial Activities 18 
WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended31December2022.Thetrusteeshaveadoptedthe provisions
ofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(2019) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Objects are;

1. The relief of sickness, hardship and distress. 

2.Thepreservationandprotectionofpublichealthbyeducatingthepublicandconductingresearchintothecauses and
prevention of cerebral palsy and publishing the results of such research.

3.Toadvancetheeducation,trainingandrehabilitationofpeoplesufferingfromcerebralpalsytoenablethemto gain
paid employment and develop their potential as members of society.

TheCharitywasfoundedin2000toprovideconductiveeducationandtherapytochildrenlivingwithcerebralpalsy and
other motor disorders.

The principal activities are:

a)Todevelopandmaintainaserviceprovisionwherechildrenwithcerebralpalsyandothermotordisorderscan develop,
grow and learn so that they can live an independent life.

b) To provide access to conductive education in its fullest form for children with cerebral palsy and other motor disorders.

c)Toadviseandteach'handson'parents,carers,teachersandsupportassistantshowtoenablechildrenwith physical
disabilities to access and navigate their environment more independently.

Significant activities

Whoopsadaisyaimstodeveloptheindependence,confidenceandself-esteemofchildrenwholivewithcerebral palsy
andothermotordisorders.WearetheonlycharityinBrighton&HoveofferingConductiveEducation,amethod of
learningwhichbuildsonchildren'sexistingabilitiesandskillsandhelpstopreparethemfortacklingthechallenges of
everyday life more independently.

MostofthechildrenatWhoopsadaisyareaffectedbycerebralpalsy.Ifababy'sbrainisstarvedofoxygenduringor prior
tobirth,theresultingbraindamagecanleadtomotorimpairment.Thisaffectschildren'sposture,co-ordination, balance
andmobility,andthesituationisoftencomplicatedbyadditionalproblemssuchasspeech,communicationand special
educational needs.

BabiesandyoungchildrenattendWhoopsadaisyUnder-fivessessionsonceaweekthroughouttheacademicyear and
areaccompaniedbytheirparentorcarer.Thisenablestheparents/carerstoacquirenewskillsandform supportive
friendships.Programmesareindividuallytailoredtoeachchildandcanberepeatedtohelpthechildathome, thereby
increasingthebenefitsfromeachsessionthroughrepetition.Itiscrucialthattheprogressthechildrenmakeisnot lost
oncetheystartschool,sowealsorunsessionsduringtermtimeandHolidayClubsforthe5to12-year-olds who
currently attend sessions bi-weekly. The Holiday Clubs, also enable parents to take a break.

Public benefit

TheTrusteesconfirmthattheyhavecompliedwiththedutyinsection17(5)oftheCharitiesAct2011tohave due
regardtotheguidancepublishedbytheCharityCommissiononpublicbenefitwhenreviewingtheCharity'smain aims
and objectives, and in planning future activities for the year. This they believe is demonstrated in the report.

Volunteers

Volunteersmakeanimportantcontributiontoourwork,helpingduringtheweekdaysessions,andatourHoliday Clubs.
Theyalsohelpatsocialandfundraisingevents.AllvolunteerswhoworkwithchildrenareDBS(Disclosureand Barring
Service)checkedandreceivetrainingrelevanttotheirrole.Whoopsadaisycontinuestoinvestintrainingand mentoring
ofvolunteerstoensurethattheyareconfidentandcompetenttosupportchildrenwitharangeofneedsand their
families.

Page 1

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Achievement and Performance

Forthefirstsixmonthsoftheyear,wedeliveredacombinationofone-to-onesessionsandgroupsessions. We
successfullyachievedouraimtore-establishthegroupsessionsbySeptember.Thegroupsessionsgrewfromstrength to
strengthandbytheendoftheyearwewererunningbetween12and14sessionsperweek.Wewerealsoabletoput in
placeanewsystemtomonitorchildren'sprogressthroughmeasurablegoalsandmilestones.Parentsreacted very
positivelytothisideaandtheyarealsoconstantlyprovidingusfeedbackontheprogressthatthechildrenare making
while at home.

During2022weworkedwithatotalof61children,ofwhomthreehaveleftWhoopsadaisyafterreaching their
milestones,andonechildhasmovedaway.FourchildrenunderwentSelectiveDorsalRhizotomy(SDR)surgery,one child
hadhipsurgeryandtwochildrenreceivedBotoxinjectionstoimprovetheirmuscletone,posture,andabilityto learn
new skills.

The0-5yrsprogrammeisnowrunningfourdaysaweek.Thisistoaccommodatethenewchildrenjoining the
programme.ItwillalsoallowtheLeadConductortospreadoutthegroupsessionsaswearegraduallyincreasing the
lengthoftimeforeachsessionfrom1hrto11/2-2hrs.85%ofthechildrenarenowattendingsessionsona weekly
basisinsteadofbi-weekly.Wehaveseenthenumberofenquiriesincreasedramaticallyforthisprogrammedueto the
difficulties families are facing in accessing other services.

The5-12yrsprogrammehasnowcompletelyshiftedtoweekdaysandtheparentswecurrentlyworkwitharehappy with
thisarrangement.ThesessionsarerunningfromTuesdaytoFriday,leavingMondaysfortheLeadConductorto do
admin,volunteerrecruitment/supervisionandtraining.Thisarrangementwillbereviewedin2023asthe 5-12yrs
programmehasgrownsignificantly.Originally,therewereonly11childrenattending2groupsessionsper week
comparedtothecurrentsituationof20childrenonourregister.Wearenowrunningatotalof6groupsessions per
week including a new "post-SDR surgery" group.

Themainachievementduring2022hasbeentorebuildastrongservicedeliverytorecoverfromtheaftermath of
COVID-19.Theteamhasworkedveryhardtore-establishgroupsessions,assessedandenrollednewchildren and
implemented an effective new system for monitoring and evaluating individual children's progress.

Wehaveobservedthatmostchildrenacrossthetwoprogrammeshaveimprovedtheirgrossandfinemotor skills,
communication,socialandself-careskills.Byparticipatinginregulargroupsessions,parentshavebecome more
confidentinpractisingtasksathomewiththeirchildrenandadaptingtheirenvironmenttofurtherintegrate Conductive
Educationprinciplesintotheireverydaylives.Thishasreinforcedthechildren'slearningandenhanced their
development.

OurConductorssupportedallourparents/carersonvariousissuesincluding;providingtailoredtaskstopractice with
theirchildrenathome,completingEHCP(Education,HealthandCarePlan)reports,providingadviceonsourcing suitable
equipmentandresourcesfortheirchildrenaswellasprovidingrespite,whichisimportant,especiallyto single
parents/carers.80%ofourparentsaretheonlycarersfortheirchildrenandhavenootherhelptosupportthem. This
has increased significantly due to the current shortage of carer support workers.

Aspartofstrengtheningourservicedelivery,wealsodevelopedanEquipmentandResourceexchangeprojectto help
ourfamiliesastheyarecontinuouslyfacingdifficultiesinsourcingsuitableequipmentfortheirchildren. Specialist
equipmenthaseitherbecomeveryexpensivetobuyordifficulttosourcelocally.ThefundingfromRockinghorse enabled
us to build suitable storage for the equipment.

Wecontinuetoreceivenewenquiriesonaregularbasisforbothprogrammesandenrolled13newchildrenduring 2022.
We currently have 4 children on the waiting list.

Feedback from parents

Wecontinuetoengageandconsultwithparentsthrough1:1conversations,questionnaireformsandthrough videos
takenduringsessionsorathomebyparentscapturingtheirchildren'sprogress.Someexamplesofthepositive feedback
we received from parents during the year are:

"Wehadmuch-neededrespitetogoandhaveacoffee/lunchbreak,oran"us"timewhichwassomuchtreasured. We
alsoknewthatDwasdoingamuch-neededexerciseandmotivationprogrammewhichhewasbenefitingfrom to
strengthen his legs muscles, which at home was a battle. Also, he was so very well cared for by everyone".

"JustaverybigthankyoutoeveryoneatWhoopsadaisyforeverythingtheyhavedoneformychild(andme)over the
past 10 years".

Page 2

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

"Hehaslearnttobumshufflewhichhasgivenhimsomuchindependence.Heisalsoputtingmoreweightthrough his
legsandsoisworkingtowardsstanding.Heisalsoworkinghardonsittingupandlyingdown.Ihavelearntwaysto help
himwiththeseskillsthatmakesensetous.Ican'tdescribewhatitmeanstoallofustohavehadthissupport. Thank
you for everything!"

Volunteers

Sincere-establishingourvolunteerprogrammeafterCOVID-19,wehaveworkedhardtorecruitandretain volunteers.
During2022weworkedwith24volunteers,ofwhom13helpedinsessionsand11supportedourcorporate and
communityfundraisingeventsbyparticipatinginvariousactivities.Again,volunteersarecrucialtoourservice delivery
andfinancialsustainabilityastheyenableustorungroupsessionsaswellashelpingtoraisethemuch-needed funds.
Wecontinuetobuildourrelationshipswiththelocaluniversities,colleges,businessesandcommunitiessothatwehave a
diverse team of volunteers.

Staffing

ThemanagementcontinuestoreviewWhoopsadaisy'sstaffingstructuretoensurethatthereisenoughcapacity to
deliver a professional and sustainable service while providing value for money to our funders and supporters.

DuetoincreasedworkloadthemanagementagreedinJune2021toengageaMarketingandCommunications Executive
onafreelancebasistodevelopasocialmediamodelthattakesaholisticapproachtocommunicationsandfundraising.
ThiswasinresponsepartlytotheCOVID-19restrictionswhichmadeourcorporateandcommunityfundraisingdifficult -
wealsosawthisasanopportunitytoadapttonewwaysoffundraisingandraisingawarenessoftheworkwedo through
varioussocialmediaplatforms.InMarch2022,weweresuccessfulinengaginganewfreelancerforthreemonths to
workontheFacebookstrategyandprovidingsupportonsocialmedia.Duetolackoffunding,wewerenotableto renew
thiscontract.However,wemanagedtogetavolunteertosupportusinthisareaofworkwhilewelooktosecure further
funding for this role.

Inresponsetotheincreasedworkloadonservicedelivery,themanagementalsoagreedtorecruitanAssistant Conductor
tosupportboththeunder-fivesand5-12yearsprogrammes.Thiswasinrecognitionoftheincreasedpressureon staff
due to the growing number of sessions being delivered. However, this post was not filled in 2022 due to lack of funding.

Improvements at the Whoopsadaisy Pavilion

Wearecontinuouslyimproving,repairing,andmaintainingthebuildingtoensureitremainsasafeandwelcoming place
for the children and their families.

Someremedialworkagreedwiththecouncilisstilloutstandingi.e.,replacingtheuPVCwindowonthenorth elevation
andrebuildingthelowwallonboththenorthandsouthelevationsaspertheapprovedplans.Thisworkhasbeen further
delayedduetotheincreasedcostofbuildingmaterialsaswellasthedifficultyisfindingaffordablebuilderswillingto do
small jobs.

Internally, we were able to complete work on building more storage for the children's equipment.

Weareverygratefultoallourgeneroussupporterswhocontinuetogivetheirtime,makedonations,andprovide their
expertise to help transform Whoopsadaisy's home.

Page 3

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

FINANCIAL REVIEW

Principal funding sources

Asshowninour2022annualaccounts,ourincomewaslessthanexpenditureforthefirsttimein3years.This reflects
theongoingfundraisingchallengesbeingexperiencedinthecharitysectorduetothecurrenteconomicdifficulties. Whilst
thechallengesweremanyin2021,bothourgrantfundraisingandcorporate&communityfundraising activities
performed reasonably well. We managed to raise enough funds to break-even.

However,in2022thefundraisingsituationbecameahugechallengeforusduetotheincreasedcompetitionfor funding.
Fundersandsupportersareunderenormouspressureandarehavingtomakedifficultdecisionsonwhichprojects to
support.

Althoughwemanagedtogainnewdonorsandfundersin2022,theincomegeneratedwasnotenoughforustocover all
the costs incurred during the year.

Weareawarethatthesechallengeswillgetworsebeforetheygetbetterbecauseofthecurrenteconomicsituation. We
areimplementingnewfundraisingactivities,includingencouragingourlocalbusinessandcommunitysupportersto help
usout.Andwiththisinmind,wewouldliketothankallourcorporateandcommunitysupporters/donors(oldand new)
whonotonlyhelpedustoraisethemuch-neededfundsbutalsotoraiseawarenessoftheworkwedoandreachout to
new audiences.

Wearealsoredoublingourfundraisingeffortsinotherareastoensurethatweraiseenoughfundsto keep
Whoopsadaisyoperating.Morethan50%ofourfundingcomesfromCharitabletrustsandothergrantgivers. We
continuetoworkhardtofindnewfundingstreamsalongsidemaintaininggoodrelationshipswithourregular funders.
Weextendourthankstoallthecharitabletrustsandgrant-makerswhosupportedWhoopsadaisyin2022.These include
long-termfunderssuchasWellesleyCharitableFoundation,CheyneCharity,BarbaraWardChildren'sFoundation, Ernest
KleinwortCharitableTrust,JohnHorniman'sChildren'sTrust,GeorgeJohn&SheilahLivanosCharitableTrust, Sussex
Community Foundation and Rockinghorse Children's Charity.

Othergenerousgrantsupportersin2022included:AlbertHuntTrust,AshfieldTrust,ChildwickTrust,NationalLottery -
AwardsforAll,BrightonDistrictNursingAssociationTrust,WoodroffeBentonFoundation,EFandMGHall Charitable
Trust,GarfieldWestonFoundation,MasonicCharitableFoundation,SandraCharitableTrust,ChalkCliffTrust,Ian Askew
Charitable Trust, Webb Family Charitable Trust, Iron Bridge Trust and Tula Trust.

WewouldalsoliketothankGallowaysAccounting(Hove)Limitedwhocontinuetosupportuswithpayrolland producing
our Annual Accounts Report free of charge.

Strategy

Building resilience after COVID-19 and working towards a sustainable future

Whoopsadaisymanagementcontinuestoreviewitsservicedeliveryandfundraisingmodelssothattheorganisation can
respond effectively to the ongoing challenges that emerged because of COVID-19 and the current economic difficulties.

TheCOVID-19pandemichighlightedsomeofourorganisationalweaknesses,whileatthesametimeitintroduced new
practicesthatenrichedouroperationandgeneratedunexpectedbenefitswewishtocapitaliseon.Reinstating the
well-functioninggroupsessionswehadpriortothepandemichasbeenadifficultandlengthyprocess,andhaving only
twoConductors-oneforeachagegroup-exposedtheriskstoourserviceprovision.Onthepositiveside, the
unavoidableshifttoonlineserviceprovisionshowedthatWhoopsadaisycanquicklyadaptitsserviceswhenfaced with
unpredictable challenges.

Thisisthecapabilitywewishtomaximiseduring2023andbeyondasweseektostrengthenourservicedelivery, build
organisationalresilience,andenhanceourservices.Ourultimategoalistoprovidecontinuousservicedelivery for
disabledchildrenandyoungpeopleinBrightonandbeyond.Wewanttoensurethatthechildrenweworkwith have
uninterruptedaccesstotheirConductiveEducationsessionsandothersupporttheyneedtoenhancetheirchances to
live more independently.

As part of working towards achieving the above the four main areas we successfully delivered on in 2022 were:
1.Thereturntoin-personservicedeliverywhileatthesametimedevelopinganintegratedmodelthatisadaptable and
offers support to children and families face-to face as well as online should the need arise.

2. Implemented new ways of fundraising through our community and corporate fundraising initiatives.

3.Re-establishedtheVolunteerprogrammetosupportservicedeliveryduringgroupsessionsaswellashelping with
community and corporate fundraising activities/events.

4. Developed an Equipment & Resource exchange project for parents/families to share and donate various items.

Page 4

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

FINANCIAL REVIEW

Investment and reserves policy

ThetrusteesregularlymonitorandreviewthelevelofreservesincludinganannualreviewoftheCharity'sreserves policy
being undertaken. Our total reserves stood at £160,273 at the end of the year.

Thetrusteeshaveagreedareservespolicyofbetweennine-andtwelve-monthsrunningcosts.(Expenditurefor2023 is
expectedtobearound£206,000).Thistakesintoconsiderationtheincreaseofinflationrateonmostexpenses including
electricity and the need for the organisation to recruit another Conductor to support service delivery.

ThereservespolicyisinformedbytheCharity'scommitmenttoprotectingthecontinuityofitsserviceprovisionto the
childrenandtheemploymentofitsstaffaswellasconsideringtheorganisation'sexposuretothepresent unpredictable
level of donations and grants.

FUTURE PLANS

Weaimtocontinuewithouruniqueandsuccessfulapproachtosupportingchildrenandtheirfamiliesanddevelop our
services further as follows:

Ourfundraisingstrategycontinuestofocusonorganisationalsustainability.Weareworkinghardtoovercome the
current economic fundraising difficulties. We aim to overcome these challenges by:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

TheCharityiscontrolledbyitsgoverningdocument,theMemorandumandArticlesofAssociation,andconstitutes a
limited company, limited by guarantee, as defined by the Companies Act 2006.

Theconstitutionwasestablishedon23rdAugust2000,thecompanywasincorporatedon23August2000and the
liability of each member, in the case of the company being wound up, is limited to £10.

Recruitment and appointment of new trustees

TheBoardstrivestorecruitindividualswhohavetheknowledgeandexpertisetocontributepositivelytothe performance
oftheorganisation.Understandingofcerebralpalsyandothermotordisorders,theConductiveEducationmethod of
teachingchildrenwithphysicaldisabilities,alongwithbusinessexperience,arewellrepresentedwithintheCharity.In the
eventofrequiredskillsbeinglostthroughretirement,individualsareapproachedtoofferthemselvesforelectionto the
Board of Trustees.

Page 5

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational Structure and Appointment of Trustees

ThedirectorsoftheCompanyarealsotheCharity'strusteesforthepurposeofcharitylaw.UndertheMemorandum and
ArticlesofAssociationthetrusteeshavecontrolfortheCharityanditspropertyandfunds.Onethirdofthe Trustees
mustretireateachAGM,thelongestinofficeretiringfirstandthechoicebetweenanyofequalservicebeingmade by
drawinglots.TheCharityactivelyseekstoelectBoardmemberstoensureadiverseandrepresentativeskillset reflecting
the charity's aims and objectives

Statement of Trustees' Responsibilities

TheTrusteesareresponsibleforpreparingtheTrustees'annualreportandthefinancialstatementsinaccordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

CompanyandcharitylawrequirestheTrusteestopreparefinancialstatementsforeachfinancialyear.Under company
lawtheTrusteesmustnotapprovethefinancialstatementsunlesstheyaresatisfiedthattheygiveatrueandfairview of
thestateofaffairsofthegroupandparentcharityandoftheincomingresourcesandapplicationofresources, including
itsincomeandexpenditure,ofthegroupfortheyear.InpreparingthosefinancialstatementstheTrusteesare required
to:

Thetrusteesareresponsibleforkeepingadequateandproperaccountingrecordsthataresufficienttoshowand explain
thecharity'stransactionsanddisclosewithreasonableaccuracyatanytimethefinancialpositionofthecharity and
enablethemtoensurethatthefinancialstatementscomplywiththeCharitiesAct2011andregulationsmade thereafter
andwiththerequirementsoftheCompaniesAct2006.Theyarealsoresponsibleforsafeguardingtheassetsof the
Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Thetrusteesareresponsibleforthemaintenanceandintegrityofthecorporateandfinancialinformationincludedon the
charity's website.

Induction and training of new trustees

Newtrusteesreceiveaninductionontheirdutiesastrusteesfromanexperiencedtrusteeandastaffmember. Whenever
possibletheywillworkalongsidetheretiringtrusteetoexperiencethedutiesrequiredandtobecomefamiliarwith the
range of work undertaken by the Charity.

Related parties

None known.

Risk management

Thetrusteeshaveassessedthemajorriskstowhichthecharityisexposedandaresatisfiedthatsystemsareinplace to
mitigate exposure to the major risks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

04058774 (England and Wales)

Registered Charity number

1083024

Registered office

The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

Page 6

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees

W J T Fenton Chair
M D Westbury
G Jennings
Dr J Bolton

Independent Examiner

Hannah Doherty on behalf of
Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct2006relating to
small companies.

20 Sep 2023

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................

W J T Fenton - Trustee

Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WHOOPSADAISY BRIGHTON

Independent examiner's report to the trustees of Whoopsadaisy Brighton ('the Company')

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 December 2022.

Responsibilities and basis of report

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006 Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccountsas carried
outunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowed the
Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith 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)). 

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Hannah Doherty on behalf of

Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

22 Sep 2023 Date: ............................................. 

Page 8

WHOOPSADAISY BRIGHTON

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
83,030
Investment income
3
182
Total
83,212
EXPENDITURE ON
Raising funds
4
24,680
Charitable activities
5
General Charitable Activites
67,061
Support costs
6,757
Total
98,498
NET INCOME/(EXPENDITURE)
(15,286)
RECONCILIATION OF FUNDS
Total funds brought forward
175,559
TOTAL FUNDS CARRIED FORWARD
160,273		 Restricted
fund
£
61,583
-
61,583
-
77,708
-
77,708
(16,125)
16,125
-		 2022
Total
funds
£
144,613
182
144,795
24,680
144,769
6,757
176,206
(31,411)
191,684
160,273		 2021
Total
funds
£
181,112
134
181,246
27,822
144,975
4,985
177,782
3,464
188,220
191,684 
The notes form part of these financial statements

Page 9

WHOOPSADAISY BRIGHTON

BALANCE SHEET 31 DECEMBER 2022

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
10
1,517
CURRENT ASSETS
Debtors
11
5,317
Cash at bank and in hand
156,549
161,866
CREDITORS
Amounts falling due within one year
12
(3,110)
NET CURRENT ASSETS
158,756
TOTAL ASSETS LESS CURRENT LIABILITIES
160,273
NET ASSETS
160,273
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
-
-
-
-
-
-		 2022
Total
funds
£
1,517
5,317
156,549
161,866
(3,110)
158,756
160,273
160,273
160,273
-
160,273		 2021
Total
funds
£
417
1,409
195,099
196,508
(5,241)
191,267
191,684
191,684
175,559
16,125
191,684		 
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 31 December 2022.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)ensuringthatthecharitablecompanykeepsaccountingrecordsthatcomplywithSections386and387of the
Companies Act 2006 and

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 20 Sep 2023 

.............................................
W J T Fenton - Trustee

.............................................

M D Westbury - Trustee

The notes form part of these financial statements

Page 10

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Companies
Act 2006. The financial statements have been prepared under the historical cost convention.

Theaccountsarepreparedonagoingconcernbasisafterconsiderationbythetrusteesthatthereareno material
uncertaintiesabouttheCharity'sabilitytocontinueasagoingconcern.Suchconsiderationincludesareview of
committedincomeandexpenditures,cashflowsandreserves.Thetrusteesdonotconsiderthatthereare any
sourcesofestimationuncertaintyatthereportingdatethathaveasignificantriskofcausinga material
adjustment to the carrying amount of assets and liabilities within the next reporting period.

Theaccountsarepreparedinsterling,whichisthefunctionalcurrencyofWhoopsadaisyBrighton. Monetary
amounts in these financial statements are rounded to the nearest £1.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

Government Grants

Income from government and other grants, whether 'capital grants' or 'revenue grants', are recognised
whenthecharityhasentitlementtothefunds,anyperformanceconditionsattachedtothegrantshave been
met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.

Fixtures and fittings- 50% on cost
Computer equipment- 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise 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.

Pension costs and other post-retirement benefits

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Gifts in kind

Donatedservicesaremeasuredattheamountthecharitywouldhavetopayintheopenmarketfor alternative
item that would provide the equivalent benefit.

continued...

Page 11

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

2. DONATIONS AND LEGACIES

Unrestricted
funds		 Restricted
funds		 2022 Total
funds		 2021 Total
funds
£ £ £ £
Individuals 12,699 - 12,699 9,954
Corporate Sponsors 27,953 - 27,953 52,998
Gift Aid 1,715 - 1,715 872
Grants Received 29,800 61,583 91,383 108,200
Activites for generating funds 10,863 - 10,863 9,091
83,030 61,583 144,613 181,115

Gifts in Kind 2022

Gifts in Kind 2022
- Galloways Accounting (Hove) Limited - Independent examination fee and accounts
preparation		 4,200
4,200

3. INVESTMENT INCOME

Unrestricted
funds		 Restricted
funds		 2022 Total
funds		 2021 Total
funds
£ £ £ £
Deposit account interest 182 - 182 134
182 - 182 134

4. RAISING FUNDS

Raising donations and legacies

Unrestricted
funds		 Restricted
funds		 2022 Total
funds		 2021 Total
funds
£ £ £ £
Consultant Fundraiser Fees 23,575 - 23,575 26,400
23,575 - 23,575 26,400

Other trading activities

Unrestricted
funds		 Restricted
funds		 2022 Total
funds		 2021 Total
funds
£ £ £ £
General Fundraising 1,105 - 1,105 1,425
1,425
1,105 - 1,105 
continued...

Page 12

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

5. CHARITABLE ACTIVITIES COSTS

Direct Costs Support Costs Total
£ £ £
General Charitable Activities 144,768 - 144,768
Support Costs - 6,757 6,757
144,768 6,757 151,223

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):
2022 2021
£ £
Depreciation - owned assets 571 157

7. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2022norforthe year
ended 31 December 2021 other than provision of refreshments at meetings of trustees.

During the year the charity employed an average of 5 employees.

Trustees' expenses

Trusteesareentitledtoclaimforreasonableexpensesincludingtravelcostsinaccordancewiththe mileage
allowance scale set out by the Charity. No trustees claimed expenses in 2022 (2021: £nil).

8. STAFF COSTS

Unrestricted
funds		 Restricted
funds		 2022 Total
funds		 2021 Total
funds
£ £ £ £
Wages and salaries 32,831 77,708 110,539 113,466
32,831 77,708 110,539 113,466

9. 2021 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
89,212
Investment income
134
Total
89,346
EXPENDITURE ON
Raising funds
27,822
Charitable activities
General Charitable Activites
50,200
Support costs
4,985
Total
83,007		 Restricted
fund
£
91,900
-
91,900
-
94,775
-
94,775		 Total
funds
£
181,112
134
181,246
27,822
144,975
4,985
177,782 
continued...

Page 13

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

9.
2021 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
NET INCOME/(EXPENDITURE)
6,339
(2,875)
RECONCILIATION OF FUNDS
Total funds brought forward
169,220
19,000
TOTAL FUNDS CARRIED FORWARD
175,559
16,125
10.
TANGIBLE FIXED ASSETS
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 January 2022
2,899
2,039
Additions
1,372
299
At 31 December 2022
4,271
2,338
DEPRECIATION
At 1 January 2022
2,899
1,622
Charge for year
302
269
At 31 December 2022
3,201
1,891
NET BOOK VALUE
At 31 December 2022
1,070
447
At 31 December 2021
-
417
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Accrued income
534
Prepayments
4,783
5,317		 Total
funds
£
3,464
188,220
191,684
Totals
£
4,938
1,671
6,609
4,521
571
5,092
1,517
417
2021
£
873
536
1,409		 
continued...

Page 14

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Social security and other taxes
Other creditors
Accrued expenses
13.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 At 1.1.22
£
175,559
16,125
191,684
Incoming
resources
£
83,212
61,583
144,795
At 1.1.21
£
169,220
19,000
188,220		 2022
2021
£
£
1,287
2,950
477
-
1,346
2,291
3,110
5,241
Net
movement
At
in funds
31.12.22
£
£
(15,286)
160,273
(16,125)
-
(31,411)
160,273
Resources
Movement
expended
in funds
£
£
(98,498)
(15,286)
(77,708)
(16,125)
(176,206)
(31,411)
Net
movement
At
in funds
31.12.21
£
£
6,339
175,559
(2,875)
16,125
3,464
191,684		 
continued...

Page 15

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

13. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
89,346
91,900
181,246		 Resources
Movement
expended
in funds
£
£
(83,007)
6,339
(94,775)
(2,875)
(177,782)
3,464		 Resources
Movement
expended
in funds
£
£
(83,007)
6,339
(94,775)
(2,875)
(177,782)
3,464
3,464 
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 At 1.1.21
£
169,220
19,000
188,220		 Net
movement
in funds
£
(8,947)
(19,000)
(27,947)		 At
31.12.22
£
160,273
-
160,273 
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
172,558
153,483
326,041		 Resources
Movement
expended
in funds
£
£
(181,505)
(8,947)
(172,483)
(19,000)
(353,988)
(27,947)		 Resources
Movement
expended
in funds
£
£
(181,505)
(8,947)
(172,483)
(19,000)
(353,988)
(27,947)
(27,947)

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

continued...

Page 16

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

15. RESERVES

The restricted reserves relate to grant income received and expenditure made in relation to:
Fund Brought
forward		 Received
in year		 Spent Carried
forward
Robert McAlpine Foundation 10,000 - 10,000 -
Brighton & Hove Council COMF Grant 4,125 - 4,125 -
Dixie Rose Findlay Charitable Trust 2,000 - 2,000 -
Stella Symons Charitable Trust - 250 250 -
Ernest Kleinwort Charitable Trust - 5,000 5,000 -
Sussex Community Foundation - 5,000 5,000 -
National Lottery Awards for all - 9,833 9,833 -
Sandra Charitable Trust - 3,000 3,000 -
Barbara Ward Children's Foundation - 7,500 7,500 -
Chalk Cliff Trust - 5,000 5,000 -
Mencap Brighton - 1,000 1,000
Childwick Trust - 7,500 7,500 -
Wellesley Charitable Foundation - 3,500 3,500 -
John Horniman's Children's Trust - 4,000 4,000 -
Brighton District Nursing Association Trust - 4,000 4,000 -
Masonic Charitable Foundation - 5,000 5,000 -
E F and M G Hall Charitable Trust - 1,000 1,000 -
Total carried forward 16,125 61,583 77,708 - 
Robert McAlpine Foundation - to support Contribution towards Under-Fives, 5-12s and core costs

Brighton & Hove Council COMF Grant - to support Contribution towards rent costs

Dixie Rose Findlay Charitable Trust - to support Under-fives Programme

Stella Symons Charitable Trust - to support Under-fives Programme

Ernest Kleinwort Charitable Trust - to support 5-12s Programme term-time/holiday clubs (Conductor's salary)

Sussex Community Foundation - to support 5-12s Programme term-time

National Lottery Awards for all - to support Under-Fives Programme for various restricted expenditure

Sandra Charitable Trust - to support Under-Fives Programme

Barbara Ward Children's Foundation - to support 5-12s - term time sessions (2 instalments @£3,750, Mar & Oct)

Chalk Cliff Trust - to support 5-12s Programme term-time/holiday clubs

Mencap Brighton - to support Holiday clubs

Childwick Trust - to support 5-12s Programme term-time sessions

Wellesley Charitable Foundation - to support 5-12s Programme term-time

John Horniman's Children's Trust - to support 5-12s Programme Holiday Clubs

Brighton District Nursing Association Trust - to support Under-Fives Programme

Masonic Charitable Foundation - to support Manager's salary costs

E F and M G Hall Charitable Trust - to support Under-Fives Programme

Page 17

WHOOPSADAISY BRIGHTON

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

INCOME AND ENDOWMENTS
Donations and legacies
Donations from individual
Donations from corporate sponsors
Gift aid
Grants
Activites for generating funds
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Consultancy
Other trading activities
Fundraising Costs
Charitable activities
Wages
Social security
Pensions
Insurance
Light and heat
Telephone
Postage and stationery
Marketing
Small equipment
Premises rental
Training
General expenses
Travel and accommodation
Volunteer Expenses
Club expenses
Repairs and renewals
Session Materials
Support costs
Finance
Legal
Fixtures and fittings
Computer equipment
Accountancy
Total resources expended
Net (expenditure)/income		 2022
£
12,699
27,953
1,715
91,383
10,863
144,613
182
144,795
23,575
1,105
102,825
5,054
2,660
2,177
3,440
1,048
333
3,235
232
16,641
937
3,239
88
89
1,737
409
625
144,769
1,200
302
269
4,986
6,757
176,206
(31,411)		 2021
£
9,954
52,998
872
108,200
9,088
181,112
134
181,246
26,400
1,422
105,385
5,669
2,413
2,490
1,803
1,034
268
803
476
16,641
1,754
2,824
80
-
1,908
756
671
144,975
-
-
157
4,828
4,985
177,782
3,464 
This page does not form part of the statutory financial statements

Page 18

Audit Trail

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