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← Whoopsadaisy Brighton

2024-12-31-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 2024

FOR

WHOOPSADAISY BRIGHTON

Galloways Accounting Limited 15 West Street Brighton East Sussex BN1 2RL

WHOOPSADAISY BRIGHTON

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees who are also directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Objectives 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 providing conductive therapy and other support to children with cerebral palsy and other motor disorders so that they can develop, grow and learn, and live as independently as possible.

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 is a charity helping children with physical disabilities reach their full potential. Building on children's existing skills, our Conductive Education-based services enable children to:

The children we work with have cerebral palsy, motor disorders, or global development delay, including cases associated with Downs syndrome, or of unknown origin. Many also face additional challenges, such as difficulties with vision, hearing, attention, coordination or balance. As a result, they may require support with essential daily activities such as eating, dressing, and toileting, and some rely on communication aids.

Whoopsadaisy is the only charity in Brighton & Hove offering Conductive Education. Since establishing our first under-5's group in 2008 the charity has grown significantly, and in 2024 we supported 62 children.

The Conductive Education system of learning encourages children to take an active role in their progress, through structured activities and problem-solving, helping them build independence and confidence. To best meet the diverse needs of the children we support, we also integrate approaches such as Occupational Therapy into our tailored sessions, which combine physical activities, mobility circuits, storytelling and games in a positive, supportive environment. Whoopsadaisy provides services for three age groups:

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 in term-time, 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.

We work with local communities, colleges and universities providing students opportunities to gain work experience and participate in community projects.

Page 1

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Achievement and Performance

In 2024, we supported 62 children with a range of physical disabilities. Of these, 39 were under 5 years old, 16 were between 5-12 years, and 7 were 13 years and older. We delivered 8-9 group sessions and 5 one-to-one sessions every week over 42 weeks. We also ran 2 weeks of holiday club sessions in the summer. Group sessions ran for up to 2 hours and one-to-one for one hour. We are proud to have sustained our work, benefiting so many children.

Goals & Growth Achievements

In 2024, our focus was on strengthening our organisation's foundation for long-term resilience and sustainability, while continuing to deliver exceptional services. Here's what we achieved:

Children thrived through themed programmes combining Conductive Education techniques such as the plinth programme and rhythm-based activities, with Occupational Therapy activities. This approach encouraged motor development and creative learning. - Personalised Growth

We reviewed and updated individual goals, providing more tailored support. This encouraged each child to grow and develop in their own unique way.

The "Beyond Limits: Exploring the Paralympics" theme inspired teamwork and personal achievement. Children set ambitious goals and pursued them with enthusiasm and determination.

Our thriving teens programme offered a safe, fun space for socialising and building life skills. Activities like ice-skating, concerts, bowling, and exhibitions gave young people opportunities to engage with the wider world. - Family-Centred Support

Through outreach, one-on-one consultations, and ongoing collaboration, we ensured both children and parents felt supported throughout their journey with us.

We continued to refine our unique service model, combining Conductive Education with Occupational Therapy to meet each child's diverse needs, talents, and interests.

Parent Community Building

We fostered an environment where parents could connect, share experiences, and build lasting support networks. We also offered one-to -one consultations to all parents to discuss, review their children's needs to ensure we are providing tailored support for every child. In 2024 we also held 2 coffee mornings, a summer party and a Christmas party for families to get together, socialise, make new friends and build a sense of belonging.

Children's Progress

Total number of children and young people we supported in 2024 = 62

Sessions offered/ran in total 2024 = 364 total

Progress Highlights

Parental Feedback

We engaged with parents through one-on-one conversations, questionnaires, and videos. Here are some examples of their feedback: "Whoopsadaisy gives A an opportunity to see other children that are like him. It helps A understand that he can do new things even if they are hard for him with the encouragement from everyone around him. As an adopted child who was in hospital for four months attachment and forming relationships can be a difficult prospect. However, A has formed lovely relationships with all the ladies at Whoopsadaisy".

"Whoopsadaisy gives us opportunities to access specialist equipment and specialised knowledge from facilitators on conductive education and occupational therapy. Opportunities for our child to socialise, have fun and reach his full potential. Opportunities for us as parents to learn how to best support our child".

Page 2

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

"A place they can feel supported, empowered and have a space to sit with the disability without judgement. C has always been told he CAN at Whoopsadaisy, never that he can't and it has made him into a confident and brilliant kid".

"There are various aspects that Whoopsadaisy have supported us with. Whether it is his physical progress or his confidence around other children. But one of the most amazing things Whoopsadaisy has done for us is the independence at home".

Volunteers

Throughout 2024, we maintained an excellent team of volunteers who were dedicated to helping us achieve our goals. We worked with 31 volunteers, of whom 19 helped in sessions for two hours and 12 supported fundraising events averaging 3-4 hours each per event. Volunteers received training in basic principles of Conductive Education, Occupational Therapy, Safeguarding, First Aid, and a comprehensive induction. The volunteers continue to play a crucial role in enabling Whoopsadaisy to provide high-quality group sessions and help immensely with fundraising. In return, our volunteer programme offers valuable work experience and community engagement to those who participate.

"Volunteering at Whoopsadaisy has honestly been such a joyful and fulfilling experience. From day one, I felt like part of the teameveryone is so kind and genuinely passionate about what they do. It's a really special place, full of warmth and positivity. What I've loved most is spending time with the children. Getting to know them, playing, helping out, and watching their personalities shine has been such a highlight. Even the smallest moments-like a smile or a new step forward-feel huge.

Seeing what's possible when children are being supported, celebrated, and encouraged-it's genuinely inspiring. Whoopsadaisy is proof that small steps really can lead to big changes.

Whoopsadaisy has also helped me to grow on a personal level. It's given me so much confidence and reminded me how fulfilling it is to be part of a team that truly cares. Every time I go, I come away feeling lighter, more grounded, and genuinely happy. I feel very lucky to be involved in such a special place". - E T, Volunteer

Staffing: Growing and Strengthening Our Team

In 2024, we welcomed an Occupational Therapist to our team as part of our move towards a more integrated approach-combining Conductive Education with Occupational Therapy to better meet the diverse needs of the children we support.

Our goal is to build a well-rounded, sustainable team of two Conductors, one Occupational Therapist, and two Assistants, supported by dedicated volunteers. We're actively working towards this and hope to recruit another Conductor in 2025.

To help strengthen our communications and community engagement, we also brought on a freelance social media specialist in 2024, while our fundraising team has remained consistent and focused on building long-term support for our work.

Improvements at the Whoopsadaisy Pavilion

We've continued to invest in maintaining and improving our Pavilion to make it a safe, welcoming space for all. In 2024, we:

These improvements help us provide a more comfortable and secure environment for the children to learn, grow, and thrive. We are incredibly grateful to all the individuals, businesses, and community members who have donated their time, skills, and funds to support these vital updates. Your generosity truly makes a difference

FINANCIAL REVIEW

Principal funding sources

In 2024, thanks to careful budgeting and cost savings, we still achieved a year-end surplus which is an encouraging result in a challenging financial climate.

79% of our income came from charitable Trusts and Foundations, with the remaining 21% from individuals, community groups, and local businesses. We were fortunate to have support from 11 marathon runners, 16 local companies and community organisations, and donations from parents, their extended families and the public.

We're grateful to our long-standing supporters including Sugarhill, Kreston Reeves, Adella C Ltd., Hillbury House, Patrick Moorhead, Brighton College, MuchLoved, Warden Park Academy, Cleveland Arms, Brighton Fitness Hub, and The Better Half.

We welcomed new partners this year such as Primark, TK Maxx, Legal & General, Hays Travel, Slater and Gordon Lawyers, Lancing Eagles, Irwin Mitchell LLP, CG Benevity, the We Bop Choir and KfitFloors - whose support is already making a difference.

We are also thankful to all the charitable trusts and foundations who continue to believe in our mission. Their grants sustain our programmes and allow us to grow. These include:

Long-standing supporters: Sussex Community Foundation, Wellesley Charitable Foundation, Brighton District Nursing Association Trust, Ernest Kleinwort Charitable Trust, the Community Trust of the Blessed Virgin Mary, John Horniman's Children's Trust, Souter Charitable Trust, Tula Trust, Iron Bridge Trust, and the Barbara Ward Children's Foundation.

2024 grant funders: 29th May 1961 Charitable Trust, National Lottery Awards for All, Lewin Trust, Garfield Weston Foundation, Sandra Charitable Trust, Friarsgate Trust, Childwick Trust, the Orr Mackintosh Foundation Ltd, and the Dervia Foundation.

We would also like to thank Galloways Accounting Limited who continue to support us with payroll and producing our Annual Accounts Report free of charge.

Page 3

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

FINANCIAL REVIEW Strategy Adapting to Change

While we made some progress, we also saw a dip in corporate and community giving due to continued economic pressures and increased competition for funding. In response, we've worked hard to expand our network of supporters and secure vital new partnerships.

They Include the Dervia Foundation who will provide significant support towards our three-year strategic development and delivery plan as well as Slater and Gordon Lawyers, whose generous support will cover a full year's salary for our existing Lead Conductor, a critical role at the heart of our work.

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 £211,084 at the end of the year. This included £11,290 restricted income.

The trustees have agreed a reserves policy of between nine- and twelve-months running costs. (Expenditure for 2025 is expected to be around £248,000). 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

Looking Ahead: Our Strategy for 2025 - 2030

As our Whoopsadaisy community continues to grow, so too does our commitment to providing the very best for the children and families we support. We're pleased to share the direction of our new 2025-2030 strategy, which focuses on long-term sustainability, resilience, and growth.

Our Vision for the Future

We are working towards creating a dedicated centre that supports children and young people aged 0-20 years with tailored, ageappropriate care. This will include our core Conductive Education programme, therapeutic services, family support, and a nurturing environment that encourages independence, achievement, and joy.

Since establishing our first under-5's group in 2008, which started with just two children, we've grown to support over 60 children in 2024. This level of growth reflects the increasing need for our services, but it also brings challenges. Limited space, staffing, and resources make it clear that a sustainable long-term plan is now essential.

Growth Initiatives and Strategic Goals for 2025 to 2030

Our goals are:

How We Will Fund the Future

Our fundraising will focus on building the financial resources needed to maintain and grow our services and building 9-12 months' unrestricted reserves. This includes:

We are excited about what lies ahead and grateful for the ongoing trust and support from everyone we work with. Together, we are building a stronger future for children and young people with disabilities.

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 framework of supporting children with physical disabilities, along with business and financial 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.

Page 4

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

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 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

15 West Street

Brighton East Sussex BN1 2RL

Trustees

W J T Fenton Chair M D Westbury G Jennings Dr J Bolton (resigned 6/3/2024) F St George (appointed 14/5/2024)

Independent Examiner

Colin Young BA FCA Galloways Accounting Limited 15 West Street Brighton East Sussex BN1 2RL

Page 5

WHOOPSADAISY BRIGHTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

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

Approved by order of the board of trustees on 30 September 2025 and signed on its behalf by:

W J T Fenton - Trustee

Page 6

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 2024.

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 BA FCA

Galloways Accounting Limited 15 West Street Brighton East Sussex BN1 2RL

30 September 2025

Page 7

WHOOPSADAISY BRIGHTON

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
INCOME AND ENDOWMENTS FROM
Notes
fund
£
fund
£
Donations and legacies
2
151,833
91,981
Investment income
3
1,428
-
Total
153,261
91,981
EXPENDITURE ON
Raising funds
4
29,910
-
Charitable activities
General Charitable Activites
5
70,016
91,803
Support costs
9,245
-
Total
109,171
91,803
NET INCOME
44,090
178
RECONCILIATION OF FUNDS
Total funds brought forward
155,704
11,112
TOTAL FUNDS CARRIED FORWARD
199,794
11,290		 2024
Total
funds
£
243,814
1,428
245,242
29,910
161,819
9,245
200,974
44,268
166,816
211,084		 2023
Total
funds
£
185,359
1,007
186,366
29,340
142,991
7,492
179,823
6,543
160,273
166,816

The notes form part of these financial statements

Page 8

WHOOPSADAISY BRIGHTON

BALANCE SHEET 31 DECEMBER 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 10 614 - 614 1,134
CURRENT ASSETS
Debtors 11 25,042 - 25,042 4,204
Cash at bank and in hand 179,693 11,290 190,983 166,470
204,735 11,290 216,025 170,674
CREDITORS
Amounts falling due within one year 12 (5,555) - (5,555) (4,992)
NET CURRENT ASSETS 199,180 11,290 210,470 165,682
TOTAL ASSETS LESS CURRENT LIABILITIES 199,794 11,290 211,084 166,816
NET ASSETS 199,794 11,290 211,084 166,816
FUNDS 14
Unrestricted funds 199,794 155,704
Restricted funds 11,290 11,112
TOTAL FUNDS 211,084 166,816

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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 30 September 2025 and were signed on its behalf by:

W J T Fenton - Trustee

M D Westbury - Trustee

The notes form part of these financial statements

Page 9

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost included costs directly attributable to making the asset capable of operating as intended.

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 are 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.

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.

Page 10

continued...

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

2. DONATIONS AND LEGACIES

Individuals
Corporate Sponsors
Gift Aid
Grants Received
Activities for generating funds		 Unrestricted funds
£
51,382
31,591
4,452
57,200
7,208
151,833		 Restricted
funds
£
-
1,500
-
90,481
-
91,981		 2024 Total funds
£
51,382
33,091
4,452
147,681
7,208
243,814		 2023 Total funds
£
45,864
27,662
1,861
90,874
19,098
185,359

Gifts in Kind 2024

-Galloways Accounting Limited - Independent examination fee and accounts preparation
Gifts in Kind 2023
-Galloways Accounting Limited - Independent examination fee and accounts preparation		 5,400
5,400
5,400
5,400

3. INVESTMENT INCOME

Deposit account interest Unrestricted funds
£
1,428
1,428		 Restricted
funds

£
-
-		 2024 Total funds

£
1,428
1,428		 2023 Total funds
£
1,007
1,007

4. RAISING FUNDS

Raising donations and legacies

Consultant Fundraiser Fees Unrestricted
funds
£
26,400
26,400		 Restricted funds
£
-
-		 2024 Total funds
£
26,400
26,400		 2023 Total funds
£
26,390
26,390

Other trading activities

General Fundraising Unrestricted funds
£
2,413
2,413		 Restricted
funds

£
-
-		 2024 Total funds

£
2,413
2,413		 2023 Total funds
£
2,950
2,950

Page 11

continued...

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

5. CHARITABLE ACTIVITIES COSTS

General Charitable Activities
Support Costs		 Direct Costs
£
161,819
-
161,819		 Support Costs
£
-
9,245
9,245		 Total
£
161,819
9,245
200,974

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£ £
Depreciation - owned assets 1,006 1,221

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023 other than provision of refreshments at meetings of trustees.

Trustees' expenses

During the year, a total of £nil of expenses were reimbursed to trustees (2023: £67).

8. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Average number of employees 5 4
The number of employees whose employee benefits (excluding pension costs) exceeded £60,00 was nil (2023: nil)
Restricted
Unrestricted funds funds 2024 Total funds 2023 Total funds
£ £ £ £
Wages and salaries 34,438 88,855 123,293 106,492
34,438 88,855 123,293 106,492
9. 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 120,485 64,874 185,359
Investment income 1,007 - 1,007
Total 121,492 64,874 186,366
EXPENDITURE ON
Raising funds 29,340 - 29,340
Charitable activities
General Charitable Activites
91,691 51,300 142,991
Support costs 7,492 - 7,492
Total 128,523 51,300 179,823
NET INCOME/(EXPENDITURE) (7,031) 13,574 6,543
Transfers between funds 2,462 (2,462) -

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continued...

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

9.
2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
fund
£
£
Net movement in funds
(4,569)
11,112
RECONCILIATION OF FUNDS
Total funds brought forward
160,273
-
TOTAL FUNDS CARRIED FORWARD
155,704
11,112
10.
TANGIBLE FIXED ASSETS
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 January 2024
5,109
2,338
Additions
-
486
At 31 December 2024
5,109
2,824
DEPRECIATION
At 1 January 2024
4,146
2,167
Charge for year
803
203
At 31 December 2024
4,949
2,370
NET BOOK VALUE
At 31 December 2024
160
454
At 31 December 2023
963
171
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Trade debtors
-
Accrued income
23,368
Prepayments
1,674
25,042
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Social security and other taxes
2,575
Other creditors
546
Accrued expenses
2,434
5,555
13.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
2024
£
17,000		 Total
funds
£
6,543
160,273
166,816
Totals
£
7,447
486
7,933
6,313
1,006
7,319
614
1,134
2023
£
290
2,678
1,236
4,204
2023
£
2,000
414
2,578
4,992
2023
£
16,641

Page 13

continued...

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

14. 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		 Net
movement
At
At 1/1/24
£
in funds
£
31/12/24
£
155,704
44,090
199,794
11,112
178
11,290
166,816
44,268
211,084
Incoming
Resources
Movement
resources
£
expended
£
in funds
£
153,261
(109,171)
44,090
91,981
(91,803)
178
245,242
(200,974)
44,268		 Net
movement
At
At 1/1/24
£
in funds
£
31/12/24
£
155,704
44,090
199,794
11,112
178
11,290
166,816
44,268
211,084
Incoming
Resources
Movement
resources
£
expended
£
in funds
£
153,261
(109,171)
44,090
91,981
(91,803)
178
245,242
(200,974)
44,268
44,268

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Net
movement
Transfers
between
At
At 1/1/23
in funds
funds
31/12/23
£
£
£
£
160,273
(7,031)
2,462
155,704
-
13,574
(2,462)
11,112
160,273
6,543
-
166,816		 Net
movement
Transfers
between
At
At 1/1/23
in funds
funds
31/12/23
£
£
£
£
160,273
(7,031)
2,462
155,704
-
13,574
(2,462)
11,112
160,273
6,543
-
166,816
166,816

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds

General fund
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
Resources
expended
£
Movement
in funds
£
121,492
(128,523)
(7,031)
64,874
(51,300)
13,574
186,366
(179,823)
6,543		 Incoming
resources
£
Resources
expended
£
Movement
in funds
£
121,492
(128,523)
(7,031)
64,874
(51,300)
13,574
186,366
(179,823)
6,543
6,543

Page 14

continued...

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Net
movement
At 1/1/23
£
in funds
£
160,273
37,059
-
13,752
160,273
50,811		 Transfers
between
At
funds
£
31/12/24
£
2,462
199,794
(2,462)
11,290
-
211,084

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

Unrestricted funds

General fund
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
Resources
resources
expended
£
£
Movement
in funds
£
274,753
(237,694)
37,059
156,855
(143,103)
13,752
431,608
(380,797)
50,811		 Incoming
Resources
resources
expended
£
£
Movement
in funds
£
274,753
(237,694)
37,059
156,855
(143,103)
13,752
431,608
(380,797)
50,811
50,811

15. RELATED PARTY DISCLOSURES

During the year, a total of £nil was received from trustees (2023: £1,300)

.

16. RESERVES

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

Fund
The 29th May 1961 Trust
Brighton and Hove Mencap
Enid Slater Charitable Settlement
Brighton and Hove Soiree
Mrs A Lacy Tate Trust
John Horniman's Children's Trust
Wellesley Charitable Foundation
Lord Barnby's Foundation
The Lewin Trust
National Lottery Awards for All
B&Q Foundation
W O Street Charitable Foundation
Brighton District Nursing Association Trust
The Frognal Trust
Community Trust of the Blessed Virgin Mary
Friarsgate Trust
E F and M G Hall Charitable Trust
Dervia Foundation
Sussex Community Foundation
Ernest Kleinwort Chariable Trust
Sandra Charitable Trust
OS&B Society
Total carried forward		 Brought
forward
-
-
-
-
-
-
822
-
-
-
9,290
-
-
-
-
-
1,000
-
-
-
-
-
11,112		 Received in
year
10,000
1,000
500
1,626
500
4,000
3,750
4,000
12,500
19,605
-
3,000
4,000
1,000
4,000
2,000
-
1,000
9,000
6,000
3,000
1,500
91,981		 Spent
10,000
1,000
500
478
500
4,000
3,750
4,000
12,500
19,605
-
3,000
4,000
1,000
4,000
2,000
1,000
1,000
9,000
6,000
3,000
1,500
91,803		 Carried
forward
-
-
-
1,178
-
-
822
-
-
-
9,290
-
-
-
-
-
-
-
-
-
-
-
11,290

The 29th May 1961 Trust - to support 5-12s Programme, and 12+ Programme Brighton & Hove Mencap Holiday Fund - to support Holiday Clubs Enid Slater Charitable Settlement - to support 5-12s Programme

Page 15

continued...

WHOOPSADAISY BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

16. RESERVES - continued

Brighton & Hove Soiree - for equipment purchases Mrs A Lacy Tate Trust - to support under 5s Programme

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

Wellesley Charitable Foundation - to support 5-12s Programme, plus equipment and future equipment Lord Barnby's Foundation - to support 12+ Programme

The Lewin Trust - to support under 5s Programme

National Lottery Awards for All - to support under 5s Programme

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

W O Street Charitable Foundation - to support under 5s Programme

Brighton District Nursing Association Trust - to support under 5s Programme The Frognal Trust - to support 12+ Programme

Community Trust of the Blessed Virgin Mary - to support 12+ Programme Friarsgate Trust - to support under 5s Programme

E F and M G Hall Charitable Trust - to support under 5s Programme Dervia Foundation - to support Christmas event Sussex Community Foundation - to support under 5s Programme Sandra Charitable Trust - to support under 5s Programme

Ernest Kleinwort Charitable Trust - to aid expanding services from 6 months upto 18 years OS&B Society - to be used towards storage room and purchase equipment needed

Page 16

WHOOPSADAISY BRIGHTON

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

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
Fees
Consultancy
Other trading activities
Fundraising Costs
Bank Charges
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
Computer costs
Support costs
Finance
Legal
Fixtures and fittings
Computer equipment
Accountancy
Total resources expended
Net income		 2024
£
51,382
33,091
4,452
147,681
7,208
243,814
1,428
245,242
997
26,400
27,397
2,413
100
2,513
115,991
4,771
2,531
2,638
5,343
1,703
662
3,750
466
4,160
1,008
1,582
361
631
1,772
11,388
2,153
909
161,819
1,903
803
203
6,336
9,245
200,974
44,268		 2023
£
45,864
27,662
1,861
90,874
19,098
185,359
1,007
186,366
-
26,390
26,390
2,950
-
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

This page does not form part of the statutory financial statements

Page 17