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← Whoopsadaisy Brighton

2023-12-31-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 2023

FOR

WHOOPSADAISY BRIGHTON

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

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WHOOPSADAISY BRIGHTON

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17

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WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees who are also directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES Objectives and aims The Objects are;

  1. The relief of sickness, hardship and distress.

  2. The preservation and protection of public health by educating the public and conducting research into the causes and prevention of cerebral palsy and publishing the results of such research.

  3. To advance the education, training and rehabilitation of people suffering from cerebral palsy to enable them to gain paid employment and develop their potential as members of society.

The Charity was founded in 2000 to provide conductive education and therapy to children living with cerebral palsy and other motor disorders.

The principal activities are:

a) To develop and maintain a service provision where children with cerebral palsy and other motor disorders can 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) To advise and teach 'hands on' parents, carers, teachers and support assistants how to enable children with physical disabilities to access and navigate their environment more independently.

Significant activities

Whoopsadaisy aims to develop the independence, confidence and self-esteem of children who live with cerebral palsy and other motor disorders. We are the only charity in Brighton & Hove offering Conductive Education, a method of learning which builds on children's existing abilities and skills and helps to prepare them for tackling the challenges of everyday life more independently. Our office and all services are based at the Whoopsadaisy Pavilion, Preston Park, Brighton BN1 6HN.

Most of the children at Whoopsadaisy are affected by cerebral palsy. If a baby's brain is starved of oxygen during or prior to birth, the resulting brain damage can lead to motor impairment. This affects children's posture, co-ordination, balance and mobility, and the situation is often complicated by additional problems such as speech, communication and special educational needs.

Babies and young children attend Whoopsadaisy Under-fives sessions once a week throughout the academic year and are accompanied by their parent or carer. This enables the parents/carers to acquire new skills and form supportive friendships. Programmes are individually tailored to each child and can be repeated to help the child at home, thereby increasing the benefits from each session through repetition. It is crucial that the progress the children make is not lost once they start school, so we also run sessions during term time and Holiday Clubs for 5 to 12-year-olds and 13 - 19 years age group who currently attend Whoopsadaisy sessions. The Holiday Clubs also enable parents to take a break.

In 2023, we introduced our latest project: an inclusive youth club tailored for young people aged 13 to 19 years old. We operate weekly, inclusive activities specifically designed for this age group. These activities are youth-led, chosen by the participants, and include a diverse range of indoor/outdoor sessions, trips, and workshops. Our primary objective is to implement sessions grounded in the Conductive Education approach, aiming to strengthen the inclusion of disabled young people in educational, social, and employment spheres.

Public benefit

The Trustees confirm that they have complied with the duty in section 17 (5) of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission on public benefit when reviewing the Charity's main aims and objectives, and in planning future activities for the year. This they believe is demonstrated in the report.

Volunteers

Volunteers make an important contribution to our work, helping during the weekday sessions, and at our Holiday Clubs. They also help at social and fundraising events. All volunteers who work with children are DBS (Disclosure and Barring Service) checked and receive training relevant to their role. Whoopsadaisy continues to invest in training and mentoring of volunteers to ensure that they are confident and competent to support children with a range of needs and their families.

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WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

Achievement and Performance

In 2023, we supported 73 children with various physical disabilities. Of these, 37 were under 5 years old, 28 were between 5-12 years, and 8 were 13 years and older. We delivered 12 group sessions and 3 one-to-one sessions every week over 42 weeks. We also ran 2 weeks of holiday club sessions in the summer. We are proud to have sustained our work, benefiting so many children.

Expansion and Improvements

Over the past year, we have focused on expanding our services to reach more children and families, ensuring they can learn and develop in a safe and stimulating environment. Key achievements include:

Children's Progress

Under 5s Programme:

5-12 Years Programme:

13-19 Years Programme:

Progress Highlights

Parental Feedback

We engaged with parents through one-on-one conversations, questionnaires, and videos. Here are some examples of positive feedback:

"We have been going to Whoopsadaisy for over 4 years now, and the progress our little boy has made is remarkable. A lot of this progress is due to the hard and loving work of the astounding team of professionals; apart from that Whoopsadaisy is also a great place to connect with other families going through a similar situation and this is very important to both us parents and also for our little ones, we are so glad we are part of it." - Willian

"The Conductive Education input my son receives at Whoopsadaisy has been highly effective and beneficial. The therapists and the volunteers have been instrumental in designing a comprehensive treatment plan tailored to my son's needs, focusing on improving his motor skills and overall functionality. This, alongside the social aspect of the sessions where other kids of similar abilities work together, has helped my son progress and achieve important developmental milestones, all while making new friends.

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WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Overall, we are extremely pleased with Whoopsadaisy. The dedication, expertise and the friendly faces have made a significant positive impact on my son's physical abilities and quality of life. I would happily recommend their services to other families facing similar challenges." - Sanjeev

Volunteers

Our volunteer programme grew to 37 volunteers in 2023, with 25 helping in sessions for two hours once a week for 42 weeks of the year and 12 supporting fundraising events averaging 4 hours each per event. Volunteers received training in Conductive Education, Safeguarding, First Aid, and a comprehensive induction. Volunteers are crucial to our service delivery and financial sustainability, enabling high-quality group sessions and fundraising. We offer valuable work experience to volunteers from diverse backgrounds and continue to build relationships with local universities, colleges, businesses, and communities.

''Volunteering at Whoopsadaisy is a lot of fun and very rewarding. On top of that you see these beautiful children grow and flourish. It teaches the volunteers as much as the children themselves. I enjoy every time I am there and would recommend anyone even slightly interested to reach out.'' - Moira

"Volunteering at Whoopsadaisy has not only been an insightful and meaningful experience but getting to learn from working alongside the staff and children has taught me so much: from listening to the children talk about things they are passionate about during group discussions, to seeing them persevere and stay determined (during Conductive Education) has definitely inspired me! During my time here so far, I have genuinely felt so welcomed by the team who are always warm, friendly and supportive!" - Hua

Staffing

We regularly review our staffing structure to ensure professional and sustainable service delivery. As demand for our services increases, so does the need for more staff. Our long-term goal is to have three Lead Conductors (one for each programme) and two Assistant Conductors supported by a team of volunteers. In 2023, we recruited our first Assistant Conductor. The recruitment for more staff will start early 2024.

Improvements at the Whoopsadaisy Pavilion

We continue to improve, repair, and maintain our building to ensure it remains safe and welcoming. This year, we secured funding to create a sensory room. We are working on securing further donations in kind or cash to complete the outstanding remedial work and repair the back wall. Our goal is to finish all building repairs by summer 2024.

We are grateful to all our supporters who donate their time, money, and expertise to help transform Whoopsadaisy's home.

FINANCIAL REVIEW

Principal funding sources

This year has been successful for Whoopsadaisy. The total incoming resources for the year ended 31 December 2023 were £186,366 (2022: £144,795). Resources expended for the year totalled £179,823 (2023: £176,206 leaving surplus funds to be carried forward of £6,543 (2022 deficit of: -£31,411).

The Charity held fund balances at the year end of £166,816, £155,704 of these funds held were unrestricted and the restricted funds balance totalled £11,112. This was possible through intensified efforts in fundraising from Trusts and Foundations, as well as Corporate and Community Fundraising.

Our most successful event was the Art Auction, which raised over £13,000 in sales and an additional £6,500 in donations. We also secured funding from new Trusts and Foundations, with some providing unrestricted funding-a crucial income source for us.

Despite our success in 2023, we recognise that fundraising challenges will persist due to the current economic situation and increased competition for funding. We will continue to innovate in our fundraising activities, encouraging parents, local businesses, and community supporters to help. We extend our heartfelt thanks to all our corporate and community supporters, including the artists who donated their work for the auction. Their support has not only helped us raise essential funds but also increased awareness of our work and enabled us to reach new audiences.

Approximately 50% of our funding comes from charitable trusts and grant-makers. We work hard to secure new funding streams while maintaining strong relationships with our regular funders. We extend our gratitude to all the charitable trusts and grant-makers who supported Whoopsadaisy in 2023. These include long-term funders such as Sussex Community Foundation, Brighton District Nursing Association Trust, Wellesley Charitable Foundation, Ernest Kleinwort Charitable Trust, John Horniman's Children's Trust, Woodroffe Benton Foundation, Cheyne Charity for Children with Cerebral Palsy, Souter Charitable Trust, Tula Trust and the Webb Family Charitable Trust.

Other generous grant supporters in 2023 included The Community Trust of the Blessed Virgin Mary, Sandra Charitable Trust, Masonic Charitable Foundation, Anton Jurgens Charitable Trust, Friarsgate Trust, Iron Bridge Trust, B & Q Foundation and Garfield Weston Foundation.

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WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

FINANCIAL REVIEW

Strategy

Sustaining Our Mission

Securing funding to sustain our work is a continual challenge. Meanwhile, the demand for services for children with disabilities is growing exponentially. Many families are seeking support, and the need far exceeds the available resources. To meet this increasing demand, we aim to expand our services, extend our building, and develop our workforce.

Investment and reserves policy

The trustees regularly monitor and review the level of reserves including an annual review of the Charity's reserves policy being undertaken. Our total reserves stood at £166,816 at the end of the year. This included £11,112 restricted income.

The trustees have agreed a reserves policy of between nine- and twelve-months running costs. This takes into consideration the increase of inflation rate on most expenses including electricity and the need for the organisation to recruit staff to increase our capacity in response to the growing demand for our services.

The reserves policy is informed by the Charity's commitment to protecting the continuity of its service provision to the children and the employment of its staff as well as considering the organisation's exposure to the present unpredictable level of donations and grants.

FUTURE PLANS

Growth Initiatives and 2024 Goals

In 2023, we undertook significant growth initiatives and in 2024 our focus will be on consolidating these initiatives to build resilience and sustainability, ensuring we continue delivering high-quality services. Our objectives are:

Our fundraising strategy continues to focus on organisational sustainability and building a strong financial base through, - Securing a combination of restricted and unrestricted funding, and to apply for multi-year grants where possible.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The constitution was established on 23rd August 2000, the company was incorporated on 23 August 2000 and the liability of each member, in the case of the company being wound up, is limited to £10.

Recruitment and appointment of new trustees

The Board strives to recruit individuals who have the knowledge and expertise to contribute positively to the performance of the organisation. Understanding of cerebral palsy and other motor disorders, the Conductive Education method of teaching children with physical disabilities, along with business experience, are well represented within the Charity. In the event of required skills being lost through retirement, individuals are approached to offer themselves for election to the Board of Trustees.

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WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational Structure and Appointment of Trustees

The directors of the Company are also the Charity's trustees for the purpose of charity law. Under the Memorandum and Articles of Association the trustees have control for the Charity and its property and funds. One third of the Trustees must retire at each AGM, the longest in office retiring first and the choice between any of equal service being made by drawing lots. The Charity actively seeks to elect Board members to ensure a diverse and representative skill set reflecting the charity's aims and objectives.

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company and charity law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and parent charity and of the incoming resources and application of resources, including its income and expenditure, of the group for the year. In preparing those financial statements the Trustees are required to:

The trustees are responsible for keeping adequate and proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and regulations made thereafter and with the requirements of the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity 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 charity's website.

Induction and training of new trustees

New trustees receive an induction on their duties as trustees from an experienced trustee and a staff member. Whenever possible they will work alongside the retiring trustee to experience the duties required and to become familiar with the range of work undertaken by the Charity.

Risk management

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place 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

Trustees

W J T Fenton Chair M D Westbury G Jennings Dr J Bolton (resigned 6.3.24) F St George (appointed 14.5.24)

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WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

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

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

29/09/2024

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

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

W J T Fenton - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WHOOPSADAISY BRIGHTON

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

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. 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

  3. 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)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Colin Young on behalf of

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

Date: .............................................

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WHOOPSADAISY BRIGHTON

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
120,485
Investment income
3
1,007
Total
121,492
EXPENDITURE ON
Raising funds
4
29,340
Charitable activities
5
General Charitable Activites
91,691
Support costs
7,492
Total
128,523
NET INCOME/(EXPENDITURE)
(7,031)
Transfers between funds
13
2,462
Net movement in funds
(4,569)
RECONCILIATION OF FUNDS
Total funds brought forward
160,273
TOTAL FUNDS CARRIED FORWARD
155,704		 Restricted
fund
£
64,874
-
64,874
-
51,300
-
51,300
13,574
(2,462)
11,112
-
11,112		 2023
Total
funds
£
185,359
1,007
186,366
29,340
142,991
7,492
179,823
6,543
-
6,543
160,273
166,816		 2022
Total
funds
£
144,613
182
144,795
24,680
144,769
6,757
176,206
(31,411)
-
(31,411)
191,684
160,273

The notes form part of these financial statements

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WHOOPSADAISY BRIGHTON

BALANCE SHEET 31 DECEMBER 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
10
1,134
CURRENT ASSETS
Debtors
11
4,204
Cash at bank and in hand
155,358
159,562
CREDITORS
Amounts falling due within one year
12
(4,992)
NET CURRENT ASSETS
154,570
TOTAL ASSETS LESS CURRENT LIABILITIES
155,704
NET ASSETS
155,704
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
11,112
11,112
-
11,112
11,112
11,112		 2023
Total
funds
£
1,134
4,204
166,470
170,674
(4,992)
165,682
166,816
166,816
155,704
11,112
166,816		 2022
Total
funds
£
1,517
5,317
156,549
161,866
(3,110
158,756
160,273
160,273
160,273
-
160,273

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable 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:

29/09/2024

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

............................................. M D Westbury - Trustee

The notes form part of these financial statements

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WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts are prepared on a going concern basis after consideration by the trustees that there are no material uncertainties about the Charity's ability to continue as a going concern. Such consideration includes a review of committed income and expenditures, cash flows and reserves. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

The accounts are prepared in sterling, which is the functional currency of Whoopsadaisy Brighton. Monetary amounts in these financial statements are rounded to the nearest £1.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Government Grants

Income from government and other grants, whether 'capital grants' or 'revenue grants', are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 50% on cost Computer equipment - 33% on cost

The charity changed their method of depreciating its fixed assets from a four year straight-line basis to three years on a straight-line basis as this revised method better reflects the charity's use of their fixed assets over their useful lives and is consistent with the charity's replacement cycle.

The change in depreciation method is accounted for in the current year and in any subsequent periods,

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.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

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WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES - continued

Gifts in kind

Donated services are measured at the amount the charity would have to pay in the open market for alternative item that would provide the equivalent benefit.

2. DONATIONS AND LEGACIES

Unrestricted
funds		 Restricted
funds		 2023 Total
funds		 2022 Total
funds
£ £ £ £
Individuals 45,864 - 45,864 12,699
Corporate Sponsors 27,662 - 27,662 27,953
Gift Aid 1,861 - 1,861 1,715
Grants Received 26,000 64,874 90,874 91,383
Activites for generating funds 19,098 - 19,098 10,863
120,485 64,874 185,359 144,613

Gifts in Kind 2023

- Galloways Accounting (Hove) Limited - Independent examination fee and accounts
preparation		 5,400
5,400
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		 2023 Total
funds		 2022 Total
funds
£ £ £ £
Deposit account interest 1,007 - 1,007 182
1,007 - 1,007 182

4. RAISING FUNDS

Raising donations and legacies

Unrestricted
funds		 Restricted
funds		 2023 Total
funds		 2022 Total
funds
£ £ £ £
Consultant Fundraiser Fees 26,390 - 26,390 23,575
26,390 - 26,390 23,575

continued...

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WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

4. RAISING FUNDS - continued

Other trading activities

Unrestricted
funds
£
General Fundraising
2,949
2,949
5.
CHARITABLE ACTIVITIES COSTS
General Charitable Activities
Support Costs
6.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets		 Unrestricted
funds		 Unrestricted
funds		 Restricted
funds		 2023 Total
funds		 2022 Total
funds
£ £ £ £
2,949 - 2,949 1,107
1,107
Total
£
143,162
7,492
150,654
2022
£
571
2,949 - 2,949
Direct
Costs		 Support Costs
£ £
143,162 -
- 7,492
143,162 7,492
2023
£
1,221

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022 other than provision of refreshments at meetings of trustees.

During the year the charity employed an average of 4 employees (2022: 6).

Trustees' expenses

During the year, a total of £67 of expenses were reimbursed to one trustee (2022: £0).

8. STAFF COSTS

Unrestricted
funds		 Restricted
funds		 2023 Total
funds		 2022 Total
funds
£ £ £ £
Wages and salaries 55,192 51,300 106,492 110,539
55,192 51,300 106,492 110,539

continued...

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WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

9. 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
83,030
61,583
Investment income
182
-
Total
83,212
61,583
EXPENDITURE ON
Raising funds
24,680
-
Charitable activities
General Charitable Activites
67,061
77,708
Support costs
6,757
-
Total
98,498
77,708
NET INCOME/(EXPENDITURE)
(15,286)
(16,125)
RECONCILIATION OF FUNDS
Total funds brought forward
175,559
16,125
TOTAL FUNDS CARRIED FORWARD
160,273
-
10.
TANGIBLE FIXED ASSETS
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 January 2023
4,271
2,338
Additions
838
-
At 31 December 2023
5,109
2,338
DEPRECIATION
At 1 January 2023
3,201
1,891
Charge for year
945
276
At 31 December 2023
4,146
2,167
NET BOOK VALUE
At 31 December 2023
963
171
At 31 December 2022
1,070
447		 Total
funds
£
144,613
182
144,795
24,680
144,769
6,757
176,206
(31,411)
191,684
160,273
Totals
£
6,609
838
7,447
5,092
1,221
6,313
1,134
1,517

continued...

Page 13

Page 15 of 19. Encyro E-Sign ID: Wy0TDH43sFu8W-Py (2024-Sep-29 20:32:36 UTC)

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Accrued income
Prepayments
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN
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
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 ONE YEAR
At 1.1.23
£
160,273
-
160,273
as follows:		 Net
movement
in funds
£
(7,031)
13,574
6,543
Incoming
resources
£
121,492
64,874
186,366
At 1.1.22
£
175,559
16,125
191,684		 2023
2022
£
£
290
-
2,678
534
1,236
4,783
4,204
5,317
2023
2022
£
£
2,000
1,287
414
477
2,578
1,346
4,992
3,110
Transfers
between
At
funds
31.12.23
£
£
2,462
155,704
(2,462)
11,112
-
166,816
Resources
Movement
expended
in funds
£
£
(128,523)
(7,031)
(51,300)
13,574
(179,823)
6,543
Net
movement
At
in funds
31.12.22
£
£
(15,286)
160,273
(16,125)
-
(31,411)
160,273

continued...

Page 14

Page 16 of 19. Encyro E-Sign ID: Wy0TDH43sFu8W-Py (2024-Sep-29 20:32:36 UTC)

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

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
£
83,212
61,583
144,795		 Resources
Movement
expended
in funds
£
£
(98,498)
(15,286)
(77,708)
(16,125)
(176,206)
(31,411)		 Resources
Movement
expended
in funds
£
£
(98,498)
(15,286)
(77,708)
(16,125)
(176,206)
(31,411)
(31,411)

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 1.1.22
£
175,559
16,125
191,684		 Net
movement
in funds
£
(22,317)
(2,551)
(24,868)		 Transfers
between
funds
£
2,462
(2,462)
-		 At
31.12.23
£
155,704
11,112
166,816

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 204,704 (227,021) (22,317)
Restricted funds
Restricted 126,457 (129,008) (2,551)
TOTAL FUNDS 331,161 (356,029) (24,868)

14. RELATED PARTY DISCLOSURES

During the year, a total of £1,300 was received from two trustees, these were in relation to purchases at an art auction event held by the charity.

continued...

Page 15

Page 17 of 19. Encyro E-Sign ID: Wy0TDH43sFu8W-Py (2024-Sep-29 20:32:36 UTC)

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

15. RESERVES

The restricted reserves relate to grant income received and expenditure made in relation to:

Fund Brought
forward		 Received
in year		 Spent Transfers Carried
forward
Rockinghorse Children's Charity - 1,884 - 1,884 -
Anton Jurgens Charitable Trust - 5,000 5,000 - -
JC Robinson Trust - 800 800 - -
Mrs A Lacy Tate Trust - 500 500 - -
Ernest Kleinwort Charitable Trust - 7,000 7,000 - -
Wellesley Charitable Foundation - 4,900 3,500 578 822
John Horniman's Children's Trust - 2,000 2,000 - -
Masonic Charitable Foundation - 5,000 5,000 - -
Sandra Charitable Trust - 3,000 3,000 - -
Sussex Community Foundation - 10,000 10,000 - -
B&Q Foundation - 9,290 - - 9,290
Friarsgate Trust - 2,000 2,000 - -
Brighton District Nursing Association
Trust		 - 4,000 4,000 - -
Hasluck Charitable Trust - 2,000 2,000 - -
Community Trust of the Blessed Virgin
Mary		 - 4,000 4,000 - -
David Hunt Trust - 1,500 1,500 - -
E F and M G Hall Charitable Trust - 1,000 - - 1,000
Brighton & Hove Mencap Holiday Fund - 1,000 1,000 - -
Total carried forward - 64,874 51,300 2,462 11,112

Rockinghorse Children's Charity - for equipment storage

Anton Jurgens Charitable Trust - to support 5-12s Programme

JC Robinson Trust - to support Under-Fives Programme

Mrs A Lacy Tate Trust - to support Under-Fives Programme

Ernest Kleinwort Charitable Trust - to support 5-12s Programme term-time/holiday clubs

Wellesley Charitable Foundation - to support 5-12s Programme, plus equipment and future equipment

John Horniman's Children's Trust - to support Holiday Clubs

Masonic Charitable Foundation - to support Manager's salary costs Sandra Charitable Trust - to support Under-Fives Programme Sussex Community Foundation - to support 5-12s Programme

B&Q Foundation - For future development of the Sensory Room

Friarsgate Trust - to support 5-12s Programme

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

Hasluck Charitable Trust - to support Under-Fives Programme Community Trust of the Blessed Virgin Mary - to support Over-Twelves Programme David Hunt Trust - to support 5-12s Programme and Over-Twelves Programme

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

Brighton & Hove Mencap Holiday Fund - to support Holiday Clubs

Page 16

Page 18 of 19. Encyro E-Sign ID: Wy0TDH43sFu8W-Py (2024-Sep-29 20:32:36 UTC)

WHOOPSADAISY BRIGHTON

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

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 income/(expenditure)		 2023
£
45,864
27,662
1,861
90,874
19,098
185,359
1,007
186,366
26,390
2,950
100,247
3,726
2,519
2,424
7,122
1,052
607
1,250
657
16,641
108
2,862
672
471
1,221
-
1,323
142,902
-
945
276
6,360
7,581
179,823
6,543		 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)

This page does not form part of the statutory financial statements

Page 17

Page 19 of 19. Encyro E-Sign ID: Wy0TDH43sFu8W-Py (2024-Sep-29 20:32:36 UTC)

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