Opp05ETLfft4mES FOFI LE41R?JIPS6 ISABILITIF3 Bedfordshire Opportunities for Learning Disabilities Ltd (A company limited by guarantee) Company registration number.. 4327714 Charity registration number.. 1091271 Annual Report and Financial Slalements for the Year Ended 31 December 2024 Bedfordshlre Opportunities forLearning Dlsabllltles Ltd Contents Reference and Administrative Details Trustees, Report 2to7 Independent Examiner's Report Statement of Financial Activities 9t010 Balance Sheet Notes to the Financial Slalements 12to22
Bedfordshire Opportunities for Learning Dlsabilities Ltd Reference and AdminlstTative Details Registered & Principal Office 1Q6 Clapham Road Bedford Bedfordshire MK41 7JP Charity Registration Number 1091271 Company Registration Number This charity is incorporated in England and Wales with registration number 04327714. Executive Committee Veronica Scargill. Nicola Murphy, Vice Chairperson Alan Neale, Jo-Anne Middledilch. Julle Eddy. Janel Scoll. Lindon Ottaway Peler I lollick, Chalrperson Norma Hoyle Laura Partridge. Jenny Collis Appointed. 2311012023 Appointed. 27103r2025 Resigned. 1311112023 Resigned 2311012023 Parent of a person with a learning disability Secretary Jo-Anne Middledildi Person with Slgnlflcant Control Alan Neaté Jo Morrison Lindon Otloway Sharon Hart Appointed 1Clh August 2023 Appointed 13 November 2023 Ceased 131h November 2023 Ceased 261h May 2023 Independent Examiner & Accountants Spicer & Co UK Limited Staple House 5 Eleanor's Cross Dunslable Bedfordshire LU6 1SU Bankers CafBank Ltd Kings Hill Wesl Malling Kent ME194TA
Bedfordshire Opportunities for Leaming Disabilities Ltd Report of the Executive Committee forthe YearEnded 31 December 2024 The Trustees, who are Directors for the purposes of company law, preser)I their report for the year ended 31 Dember 2024, in compliance with s414C of the Companies Act 2006. Introduction Sel out in the following pages is an overview of mallers considered by Ihe board of diredors for Ihe year ended 310ecember 2024. This report details how Ihe interests of the Chaiily and our beneficiaries have been addressed in Board discussions, the decisions taken, and actions implemented lo ensure an ongoing ability lo meet our obligations lo funders and principally the people we support. Governing Document Bedfordshiie Opportunities for Learning Disabililies Clhe Charitl,) is a charitable company limited by guarante&, incorporated on 23rd November 2001, and registered as 8 charity on 21st March 2002. The company was established under a Memorandum of Association, which set out the objects and powers of Ihe Charity and is governed under its Articles of Association. In the event of Ihe Charity being wound up. members are required lo contribute an amount not exceeding £1. Recrultsnent and Appolntment of Executive Commlttee The Directors of the Chariiy are also charily trustees for the pLrrposes of charity law and under the Companls Articles are known as members ofthe Executive Committee. Under Ihe requirements oflhe Memorandum and Artides of Associalion the members of the Executive Committee are elecled to serve on an annual basis and may offer themselves for re4lection al each Annual General Meeling. As the Charit$ work foSeS on supporting people wilh learning disabilitles. the Exe¢utive Committee seeks to ensure Ihat the needs of Ihis group of people are Catered for in the cornposition of Ihe trustee body. Five of the trustees are themselves parents of a person with a learning disability and some are Iruslees on other local charities supporting people with learning disabilities. Other business skills are repres8nted on the Execulive Committee and efforts will be made lo ensure that this Is always the case. Our efforts lo recruit lo the position of Treasurer havè been unsuccessful. Trustee Induction and TrainSng New Iruslees are given a copy oflhe latest report and accounls, a copy of the Memorandum and Articles of Association, and spend some lime with the Servic8 Manager and other staff members. Trustee's Policies and procedures are detailed in an Exposition, a documenl underpinned by research and information from the NCVO (The National Council for Voluntary Organisations} to slruclure an understanding of B.O.L.D and convey up-lo-date Information and guidance. Trustees aCsS and have cnmpleled Training with the Council for Voluntary Services and attended CVS seminars RS8k Management The Executive Commillee has conducted a review of the major risks to whidj the Charity is exposed and has created a risk register. Where appropriate, or feasible, procedures have been pul in place lo miligale these risks. The Ch8rity's a¢tivilies expose it lo financial risks, induding credit risk. cash flow risk and liquidity risk. Proper procedures are in place in respecl of financial aulhorisations and lo ensure compliance with Health and Safety matters wtlh emphasis on ensuring the viabllily and future of the charity. The Charity has procedures in pla for safeguarding people who are vulnerable. Organlsational Structure The Charity has an Executive Committee, of up to 14 members, who meet regularly and are responsible for the strategic direction and policies of the Charity. A Finan and General Purposes Sub Committee and a Human Resources Committee have been established vthich report to the Executive Committee.
The Board implemented a new Management Structure in November 2023 which was revised a year later. Josephine Morrison holds the position of Strategic Manager and Vanda Sanclo (nee Urself) was appointed as Day Servi Manager in September 2024. Day lo day responsibility for the provision of services has been delegated lo the Day SeTvTrce Mana9er who is responsible for ensuring Ihat the Charily delivers the appropriate services. Trustees conduct their meetings al the Charity's Office and have conducted regular visits throughout Ihis period to see the service in action, carry out audits and to meel with staff. Throughout 2024 the Committee met in person al B.O.L.D. Several addllional committee meetings were held and working groups were convened to consider specific areas of Trustees responsibilities including Human Resources and the delivery of service against the Local Authority Contracl. Related Parties The Charity started its operations as part of the services of Bedford Mencap in 1997 before becoming a separate legal enlily in 2001. A close relationship remains with Bedford Mencap to the benefit of people wilh learning disabilities in the local area. Oblectlves and Actlvities The objects of the ChaTily are Ihe relief of people with leaming disabilities by the provision of help and support, and to provide or assist in Ihe provision of facilities for the recreation or other leisure lime oc¢upations. We follow Ihe guidance contained in the Charity Commission's general guldance on public benefit when reviewing our aim8 and objectives and in p18nning our activities. How our activities dellver public benefit BOLD flrrnly believes in PrOduC110n (the involvement of those with lived experience of a learning disability, in service delivery al every level) our aim is to implement Ihis within our own seNice wherever possible. We believ8 that this gives us Ihe abilily to keep our service up to date with current client need and helps us lo remain 'grounded', One of our now full-time paid emptoyees started out as a volunteer. With a moderate teaming disability, he has developed skills lo enable him lo lake on a paid role within our organisation. His lived experiencè has meant that he can 8clively demonslrale a high level of empathy and support lo our service users by putting his own experiences and skill.8 back inlo the project lo provide qualrty support and services. Our activilies also bulld confidence and self-worth In the people we support and address the impact of social isolation on mental health and general health outcomes and experiences. Our aclivtties 8150 benefit families by offering respite Partnership Worklng BOLD works closely with Ihe East London Foundation Trust {ELFT) and have supported the work of the community nurse from their learning disability leam to support their People Participalion Project aimed around cancer caie serViS (i.e. screening programmes) lo support in the uptake of adults with a learning disability. The impact of increasing the number of adults accessing their screenings is (xucial to the early identification of any potential caner diagnosis. We also receive referrals from the ELFT Community Mental Health Team (CMHT) al Twinwoods and assist in the updating of CMHT care plans as well as supporting the Heallh Facilitation Te8m. BOLD works alongside Rise, Post16 SEND, an organisation that delivers education programmes for people wilh special educational needs and disabilities {SEND) providing volunteering opporlunities for young people aged 16 10 18 within our tearoom facilily to support them with their ongoing development as well as providing an opportunity lo work in a customer facing role for those seeking to acces5 paid employment elsewhere.
Volunteerlng BOLD believes in giving back and contribuling lo society. Therefore, a small group of our service users have signed up as volunteers and supported by our staff allend the Bedford Borough ConseNalion Programme at Bromham Mill on a weekly basis. Here they are involved in a range of volunteering activities induding laying bark pathways and general clearing of brambles to promote the growth of wildflowers and conservation work to newly planted trees. All our charitable activities fOS on enabling people with learning disabilities to thrive. Providing them with the tools they need lo encourage involvement within Ihe communily by providing life skills and working opportunities. Achievements and Performance From the Summer of 2023 and throughout 2024 our focus was on improving our service delivery and the environment in which we operate. Tru51ees underpin our work with scruliny and allenlion lo detail and recognise the work of Management to report on their efforts in raising standards, delivering tangible improvements and being accountable. Management also complete Quarterly reports to the Council in line with contraclual obligations. We are totally commilled to improve our offer lo people with leaming disabililies and lo assist and encourage them lo reallse their potential howevèr challenging this may be. In our annual survey to the people we support and Carers their response overall was Ihat they were very satisfied with their experiences al BOLD. The Care Standards Team al Bedford Council acknowledged this position and we have seen an increase in referrals from the Council and in addition people have been increasing th6ir days of allendance. Impact We support more people in an improved environment. We deliver: 3 work experien¢e projects: A Different Brew Tea Room, the Workshop, Gardenlng and Growing. Day Opportunities, Independent living skills, occupalional, learning, social and recreational opportunities. Resplte Holidays and respite Social Days Each activity and experience that we deliver helps to develop the social, physical, inlelleclual, cre81ive and emollonal skills for the people Ihal we SLFPPOrt. Our partnership working with ELFT assists in the early idenlificalion of cancer and our partnership working with RISE offers volunteering opportunities. Wè provide Work Experience placements for Students from tsvo local Schools. We have replaced old lemporary buildings wrth newer refurbished portacabins and Can accommodate more people as a result, We have installed new boundary fencing and security measures. We have installed a carpark for BOLD'S vehicles and staff vehides. We have a new Marquee for outdoor activities. Tearoom, Workshop craft and Sales. The Tea Room and a small shop sel up lo sell items, that have been donated or made by the service users or recyded in our Workshop. delivered a range of experiences lo the people we support and benefit lo the customers. Craft items made al BOLD are sold in the Tea room store alongside donated craft items made by volunteers and peoplé we support in their own time. We support people with Gardening and Growing experiences gained when maintaining our own garden and by growing Vegetables. Plants and Shrubs. We have also been maintaining sales of plants by selling plants that people we support seled and purchase from a local Market Gardener and from a donalion of plants given by a sponsor of the Chelsea Flower Show. In 2024 we provided ttvice weekly opportunities for People to volunteer in Conservation work with Bedford Borough Council and al a local Farm. Our woodworking projeds indude the up cyding and repurposing of old furniture.
Day Opportunities Our training and independent living programmes offer life and social skills experiences bringing significant benefits to those who participale. We conlinue lo focus on personal development such as filness, personal appearan. hygiene, and personal safety- We support people to attend sports and swimming and exercise sessions. People who undertake work experience in the Tea Room gain food Hygiene Safely Certificates and skills associated with ¢uslomei' service and food preparation. Many projecl members enjoy performing arts and have given their own performances at the Community cenlre where they rehearse 2nd experience drama on a weekly basis. In the Autumn the group expands in numbers and people develop their singing and use of sign language and have given two performances as a choir at a Older persons home and at a Christmas Tree festival. The project members also conlribuled a decorated tree to display. Respite recreational A¢tlvlties The Adventure cjub provided 3 holidays in 2024 one lo Devon and lo Blackpool. People we support meet as Friends of BOLD and plan the holidays which are in turn open for people who are social members of BOLD'S Adventure club. People we support chose holidays to Centre Parks in 2025 and have 2 Cruises planned for 2026. Oli Saturdays a wlde range of activities were offered including Trips to the seaslde. lo Drag Car Racing, to museums, to Concerts, to Feles. and lo Bowling and lo 8ingo and for pub lunches lo name a few. These activilies are always popular, and demand exceeds the places available. Events were also organised lo lake place in our Tea Room and garden lo included Inlernalional themed Dinner Parties and BBQS. Financial review The Charity derives ils income from day re, grants. donations. and trading income. The majority Is from Bedford Borough Counal. We also receive lunding Irom Lulon, Centrdl Bedfordshire, 8uckinghamshire, and Cambridgeshire Councils and 8om8 private payments. In April 2022, the Charily changed accountancy support to Spir£r & Co UK Limited. The Statement of Financial Aclivities on page 910 10 shows a defiat for Ihe year of £37,104 and a surplus carried forward of £631,809 In Ihe unrestricted reserve. The financial slalemenls are set out on pages 9 to 22 The financial slatemenls have been prepared in aOrdanCe wSlh Accounting and Reporting by Charities- Slalemenl of Recommended Practice (applicable lo charities preparing their accounts in accordance wrth Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) {issued in October 2019) - (Charities SORP (FRS 102)), the Financial ReFK)rting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Reserves pollcy In this period, il has been the policy of the Charily to maintain a level of unrestricled funds equal to aboul six months unrestricted expenditure, lo provide enough funds lo cover ongoing costs and lo allow for any unforeseen emgrgen¢ies. This Policy is being reviewed in line with the Charily Commission Guidance. Plans for Future Perlods Meeting the needs af people with more complex needs is an area in which we have been sucGessful in meeting individual needs and £ltracl interest lo provide further plamentS. We have taken on two placements from neighbouring authotilies and have increased the offer for some existing clients and clients from Bedford Borough Counol. 11 is essential that we remain financially slable lo invesl in our future. and Ihis has been achieved even when the true cost of support is sometimes unmet.
In 2024 capital monies were sel aside for groundwot*s and electrical works and general improvements including the inslallalion of car parking works which have been completed. Funds raised have not been al a level lo move the btjildings project forward in the way intended. Trustees are committed to making their focus an affordable and realistic solution to provide fit buildings that can meet modern standards and the growing demand for places. We relinquished the lease on land adjacent to our service and in doing so have removed the expense of the upkeep of the land. Our plans for moving forward indude ensLrring that the charity is more sustainable. improving our carbon footprint and incorporating suslainable design features in the developments we undertake. We have our own water source from a bore hole lo provide the water for plants grown in the Polylunnels and the Nursery and to sustain our Fruit Trees. Responsibilitles of the Executive Commlttee Chaiily Law and the Companies Act requires Ihe Executive Commillee to prepare financial statements that give a true and fair view of the slate of the affairs of the Charity as al the balance sheet date and of ils incoming resources and application of resources, induding income and expenditure. for the fiscal year. In preparing those financlal slatemenls. the Executive Committee should follow best practice and.. Select suitable accounting policies and then apply them consistently, Make judgements and estimates that are reasonable and prudent, Prepare the financial slalemenls on the ongoing concern basis unless it is inappropriate lo assume that the charity will continue on that basis. Slate whether applicable accounting standards and statements of recommended praciice have been followed subjed lo any material dep8rtures disdosed and explained in the financlal stalemenls. The Executive Committee Is responsible for malnlaining proper accounting records whlch disclose with reasonable accuracy al any lime the financial position of the charity and to enable them lo ensure that the financial statements Comply with the Companles Act 2006. The Execulive Committee is also responsible for safeguarding the assets of Ihe charity and hence for taking reasonable steps for the wevenlion and dete¢llon of fraud and olher irregularltles. Members of the Executlve Committee Members of the Executive Commiltee, who are directors for the purpose of company law and Iruslees for the purpose of charily law, who served during the year 2024 and up to the dale of signing of thi8 report are set out on page 1. In accordance with company law. as the Companvs Directors, we certify that: so far as we are aware. there is no relevant information of which the Companls Independent Examiner is unaware as the Directors of the Company, we have taken all the steps that we ought in order lo make ourselves aware of any relevant information and to establish that the Charitys Independent Examiner is aware of that informallon.
Independent Examliier Al their AGM Trustees appointed Suzanne Spicer of Spicer and Co UK Ltd lo act as Independent Examiner for the Accounts to be made up to the 31 December 2024. These accounts have been prepared in accordance with the provisrons applicable to companies. subjed lo the small companies, regime. The Annual Report was approved by the Trustees ofthe Charity on 22fvS September 2025 and signed on ils behalf by- Mr Peter Hollick 22 C"i.L Mrs Jo-Anne Middleditch Trust88 Tntstee
Independent Exaniiner's Repoi't to the trustees of BedfordshRre Oppoi'tunities for Le2rlling Disabilitics Ltd ("the Company") I report to the chwity trustees on my exatllination ot.the accounts oftbe ¢mpanY for the year t[ed 3 l December 2024. Re$ponsibilities And bftsl$ of iypoi-t As Ilie cliuity's trustees of Uie Cojiipany (alld a]so ils directors for puT]Ms of conipwi5, laiyl s'ou are responsible for die preparatioii of tbe a¢counts in cOrdaNCe iviih the requir ofthe CompJni¢s Aet 2006 ('t1 2(K)6 Ael'l. Having satisfjed myself dial t1 accoutits of Bedtord%hwe Q)p)rtuiuties for LearJ)iD8 Disabilities Ltd are not tequired to be audited wider Pw1 16 ofthe 2006 Aci smd ate eligible for independellt exwnll)aiioii, I report in resjxd ofniy e¥aniinalioii of yOLLr eharity's accounts as carried out wjdei section 145 of tlie Cliarilies Act 2011 {'the 2011 A¢t'). In cllrryujg out my xwninalion I have folloived the directions given by the Chuity Commission unthr section 1451illb) of th¢ 2011 A¢i. Iiidtpelldeiit exAiiiliiei"$ statement Since the Coi)Ipony's gross income exceeded £250.[ your e.ifjmincr IU5t be a nieinber ora body lisled in seclioii 145 of the 2011 Act. l ¢onfirm that I hm qualified to w)denake the e¥wT)illalion be$£ l a lembEr of t1 Inslitul¢ of Clwlered AcCountAt in &iFJand wid Wales IICAEWI. wliich is onc of Ilie listed bodies. I have conipleted uiy examination. I confinn tliai no ntstlers io rny attention in connectioii ivith the exajiiinalion giviiig ine caLise to believe.. accowitin8 rewrds ivere not kept in res¢¢ of Be(ford5hir¢ Oww)mmities for Lewning Disabilities Ltd as required by section 386 of the 21K)6 Acl; or 2. the g¢¢ouiils do noi Aceord ivith U)ose reetrd5" 3. the accowiis do not coniply widi th¢ accounting lequirllen of section 396 of the 2006 Act odrr thart any requirenieiit that Ihe accoLLnts 8ive a'inle and fair vieiv ivhieh 15 not a matier e01Idered w part oran indcrkndit examinatioji. or 4. t1 accounts have not been prepwed in accordance with the ethodS and pYin¢iples of the Statelent of Reconuiiended Prllctitt for llccountin8 and rew>rtin8 by chttieS lappjicable io choJities preparing their accounts in occordanee ivitji the Fin8n¢ial Reportin8 Standwd applicable in UK and Republic of Ireland IFRS 1021). I have no ¢oncern5 )d liave come across o¢her moiM in comieclioii Iviih exkn]ination to whicli atlention ShOd be dTa%Trn itt this rel in enable a proper understhndÈii8 of tjx ¢0llts to be readKd. Sittatttte Spicer FCA Spic¢r & Co UK Liniited Staple House 5 Eleanor's Cros5 Dunstsbl¢ B¢dfordshire LU6 ISU 22rd September 2025
Bedfoi'dshii'e Opportunities for Le2rnin4F Disabilities Ltd Stateiiient ofFinanLial Activities foi" the Ycar Ended 31 Deceniber 2024 (Includillg Iiicome alld Ei xpenditui"e Account and Statemcllt ofTotal Recognised Gains and Losses) Toial 2024 Uni-tslriettd fvnd5 Re51rirtcd futkdG Nott lii£oriJe rtiid Endoii'nitnts fi'onJ- Doiialioijs wid leJo cies cliltable Acuvilies 27,665 488.094 2,0(X) 29,665 488,09 l-otal ¢0}¢ 515.7>9 517,759 ENpeiidllui't oil: Raising funds Cliarilatjle a¢tiiiilie5 16.451) (52i.674) {6.5541 (17,1041 920 {6.4511 (i25.674) 16.5541 {17,1041 920 GoverJia(i¢e ¢03ts Partial f.Yeniption Adjuslinent Protit on Sale of Assei Toial expenditure 1554.863) {554,8631 Nei in01ri¢t1I in fijnds 139.104) 2.0 137.1041 R¢¢ont51iAtioiJ of furjds Total fjjnds brou81)t foLl¥ai'd 670.913 323,234 994.147 Tolal funds Caled foTward 16 631,809 315234 957,043 Total 2023 Ilijrestricled funds R¢$trl¢ted fun Note IILCOTiie Endowinent5 f>'oni: Doiia¢ioiis and lesacies Ch8riiable a¢tivities 34J57 i15.199 {150.000) {115.6431 51S,199 Totd ijieoille 549.556 1150 (KIOI 399,556 Eypendltui'e on: Raising tutids Charitable aclivities {14.732) {556.958} (23,0821 {12,223) 4.881} (621.8761 (14.372) (556.9581 (23,082) P22231 Govtrnancc costs Partial exeniplion adjustn)eni Loss Sale ot'Assei Tolai expendiiyre (621.876} Net movement in fi]n(L8 IT2J20) {150,000) {222.320) Re¢ort¢ill*iloll offttnds Total fviids broliglii foniwd 743.233 473,234 1.216,467
Bedfordshire Opportllnities for lkarnina Disabilities Ltd Statement of Financial Activities for the Year Ended 31 Deceniber 2024 (Includillg Incoine and Expenditure Account and Slatement of Total Recognised Gains and Losses) Tot41 2023 Unrestricted funds Restricted funds Note Totsl fvnd5 carried foThvard 16 All of charity's activities derive from eoniinuÈng operations thwin8 the aE#Jve periods. All 88ins and Iox5es recognized in the period are uicliided ab)ve. Tlie fund5 breakdoivn for 2023 and 2024 is shoivn iu note 16. The notes on pages 12 to 22 fomi intewl p1 of these fingncial St*nn. io
Bedfordshire Opportunities for Learning Disabilities Ltd (Registration nuinber: 04327714) Balance Sheet as at31 December 2024 2024 2023 Nfjft Fixed AS5etS Tatioibli assets 334.944 341,428 Cut'J'e)Il A.55et5 Debtors Casli at bwik and 2n huKI 12 13 633.596 066.274 Creditoi's: Amounts falliug due iyitli1 oue )YAr 14 11.497 Net cui'i'tni asse¢s 622,099 652,719 Totxl assets less ¢uri'tut IIAbilities 957,043 994.147 P4et #$$¢ts 04 147 Fild5 of the chArl¢y.' Resli'itled Incoiut fulld$ Resirieted fi$ 32S.234 323.234 UiJi'e5ti'lcied Ineoine funds Ujirestricled fijnds Revaluation reselve 551,809 590,913 Toiol uiirestric¢ed ld$ Tot81 funds 16 57 flese fJJiatJcial s(Iieii)enls have been preyed in aecLwdanee wilh die sp¢cio1 provisions of Part 15 of ihe ConiE)anies Act 2006 relating 10 small eliatLtobIe eompanies. For tlie finw)cial year ending 31 December 2024 the Chlty entitled to &xemption from audit under section 477 of the Ctsnipaues A¢t 2006 relating to smtll companies. Tl)e ine1berS liave no¢ required the dwity to obtain on audit of its fmwKial statements for ihe Jr in questi(M) in accordAn¢e Ividi section 476. The t r u 5 1 e es 8¢knoivledg¢ their re5p)nsibilitics for complying ivith the reqUitte$ of the Act ivith re5Cl to acColting record8 8nd the weparaiion of accowit$. The fjjianciai 5thtements on pa8es 9 to 22 iyere spproved by the TnL%tees. and authorised issue on 22*1 Septcmbcr 2025 ond signed on tiieEr bclialf by". Peter Hollick Ttte 'a?.É7 ag Jo 41wLQ
Bedfordshire Opportunities for L*arning Disabilities Ltd Notes to the Financial Statements for the Year Ended 31 December 2024 I Cbai'ity stAtU5 The Lharity is liniit¢d by guarantee, incor]x)rated in England & Wale5, alld coJJsequ¢iitly does noi have slwe cllpital. Eacli of the Tn]st¢¢5 is liablc io contribute an ainouut nol 0X¢ee(n9 £1 ioivartts the a55¢ts of tlK tharity die evcnl of liquidatioll. Tlie llddre5$ 01.ils registered ollice and principal place of business i8.. 106 Clapliain Road 13edford Bedfordstu'r¢ MK417JP These financial staieu)ent$ iyere autliorised for ISS by the Tnlee5 on 22hl Sepicnir 2025. 2 Accoulltinz policies Suninlii-y of 51gnificAlIt AC¢Oltiitlng pollelts ind key otcounttiig esilmiies Tjie priiicipal aceouriiing JxJli¢i¢s applied in Ilie preparation of financial Stat&en19 are sei out beloiv. These policies have been ¢ollsislently applied lo all t1 4[$ presenled. unless othenwis¢ Sthi¢¢ St4teni¢nt of coNipllRnce Tlie financial staiejnenls have been pr¢pared in accordance with A¢couniin8 and Reporting by Cl)arili¢s.' Statement of Re¢oniineiided Practice (applicable io chorili¢5 prarIng ilieir accounLS 8¢cordwKe ivitli the Financial Reporti118 Siaiid&rd applicable in the UK and Republic of ITelaiid {FRS 102)) (issued in October 20191-{aiariiies SORP IFRS 1021), the Fi118nciel Reportin8 Siaiidard applie2ble in Ihe UK and Republic of Irelgnd (FRS 102) and the Con)pftrties Act 2(H)6. Basls of pi'¢pAI'AIIoii Bedlor&shir¢ Opp¢xtunities for Leamin8 DIbilITieS Ltd meets the deftniiion of a pubiic t¢nefAt enlily under FRS 102. Assets ai)d liabilities are initially re¢o8nised at historical cost or Ir•rfa¢iion Val unless otherwise in tile relevant accoLlllling policy Iioles. Tlie cliarity &)es 11¢¥¢ it is materiolly impacted by Br¢xit but cOntinS to mooiior the impact tlJrou811 tlie Executiv¢ Committee. Goliig con¢ei'n Tlie fillaciat statenients hfjve Ixen wepared on ¥ 80in8 wnc¢m ba8iS. The trustees asse$5 whether tlie use of goiijg eoijcerii is appyopriate i.e. %YhetlJcr tIre ar¢ any material uncerlainlie5 related io events or eoiiditions that Lnay ¢t 5ignifJc8nt doutm on the ability of the charity to continue as a goiDg concern. Tlie Intstees mgke tl)is assessjncnt in respect of a period of one ye8r from the dale of apJyov81 of the fthallcial staten?ents. Exemption fi'oni preplrlng A ¢#sb noivstaiement Tlie cliarity opted to early adopi Bu]leiin I publisbed tsn 2 Feory 2016 ttTMI have tlicrefore not included a floiv statement in these financial slatemen Income and endownients All incoine is recogiised oiice the charity h&8 entitlement to the incom< it is probaFAe that the ino)me ivill be rcceived and the alliount of the income reeeivlble e&D be me&wred religNy. 12
Bedfoi'dshire Oppoi'tunities for Learning Disabilities Ltd Notes to the Fiiiaiici21 Stateinents for tbe Year Ended 31 Deceinber 2024 DoiirTtioiiy niidlÉR4Ycies Doiial¢o115 are recoviiiscd ii,heii the cliurity b4L8 bewi JJOlifJed of bod) (kne sei(lethent dait. In il)e ¢vent IIIAt & doi)ation Trs subject to coJditlOJ]i tbat reqllire a level of performw)e¢ by ihe eharily before tl eliarily is entitled to the riinds. Lhe iiiconie i5 defeJTed noi recognised 1111 eiiher those corirfitions are fi1), thei. or 1¢ fvlflliTJent of those cDI)diti 15 Ivholly ivitl?iii the control of tjie eharily Jnd il ts probable th& these cot)th"tithts iiqll be fvlfQled tn the rew11ing Gr4itts rfceliTroble Grlts are recOliSed when the charity h&8 wi ciiliilen)eiil to the fid5 ld any cotJditioThs link'ed to the gr)ts liavt been iijet. Wl)ere prtOnanCecondIt1OnS are tsliocJJed iothe yei io be Lnd. the irio)ine is re¢oguisa &$ a liability and in¢Jtsded ott the bal[ce sljeet As defeiied incoit)e to releastd. ExpÈiidltlli'e All enpeiidiuwe 18 Tecogiused once there is a le881 conslruaive obligation &%penditure. ii is wobabJ¢ set¢lemen¢ is LfqUlJ'ed ld die aniount can bt Ji)easured reliably. All ¢osls a¥e aJl(Ka¢cd tt) the applicable &Ypcl)dirC IadIlIg that agBreg&te siinilar eosts 10 diAt ¢alegoTy. Where Costs ¢W0t be direcily attributed 10 parlicular ading$ they Ive 8Elocared oll a b15is eonsistellt i)iiiJ the use ofresource4 ccn¢ral staff ¢o$i$ allocated oji the bDsi$ of tiiiie s1. ajid d¢pr¢ciatson dIge5 Jlocated oil the ponion ofthe &ssel's use. Other sllpr costs lye tsurtated b&8ed Oll the srA'ead ofstatTcosts. Rrtisiiigfiiiids Tllese ore eosts tnevrred in attrtIn8 Volunt iiicome, the mana8eMentof investments and those incurred in tradirtg tiVitIeS Ihot rois¢ fu¢ids. Chorliftble rttiliilrfes Charttable pendire comprises those costs tllc1red by Ihe diarity in the delivery of its liVitieS and services for its benefiLi#ries, It indudes tK>ih cosis Iliat cau bs allocated dircdly lo such aclivilic5 and those wstsof an indirect natiwe ne¢essary to support dieiD. Support colts Support costs include central fiJncti¢)ns ld have beei) allocakd to activity cosl ¢atcgori¢s on a basis consist¢nl ivitli tli¢ use of resources, for eXne. alloeaiing properry ¢ts by I1r ar¢&s, or P¢T c8pil•, Staff costs by the lime $p¢ni and oilr ¢osts by Uieir usage. Govei'nAnce costs Tknese include (he ¢0sts altribulllble to ti)c charity'5 compliance ivithcoJ15tithlioJyal and sty¢utory r¢quireN)¢rts, inrludiiig audil 5lratcgic illanag¢m¢nt Bnd Trust¢,5 In¢¢lin85 and ieimbursed expenses. Tiifto The ch'ity is ttsnsidercd to pw the ttst$ set oul Pftraoraph I Schedule 6 of the Finantt Acl 20 JO and therefore it iiieeL% the derltion of a clwiloble con4)any for UK corpDi81ion (8x purw)ses. A¢¢ordiEigly, di¢ ¢hority 15 Polcntially u¢tiipt fmin taxation in respect of inconK. orcapilal gains receId witlun c&iegorics covered by Chapter 3 Part I l oftl)E CorpDr8tion Tax Act 2010 or Section 256 of the TRXation of Ch&F8eable G&in$ Aet 1991 to th¢ extenl Ihal sDcli ii)come or gauls are applied exclusively to charitable purposes. TingÈbl¢ fiyed 895els Individual fixed assets costing £5.000.00 or more are initiatly recor<kd at cos4 Ic&s any Subseq11 accmnulated deptectatiOEi andsubsequcnl accutJ]ulaled inlpairn[ losses. BuJ]dings are held at Flir Valu¢ and subject toawiodic revaluaiiott and ?llyimettt testii]g. 13
Bedfordshire Opportunities for Learnillg Disabilities Ltd Notes to the Financial Statements for the Year Ellded 31 December 2024 DepiLri8¢iDn and amoi'litlIJ Dcpreciaiioii is yrovided oil 18ngible fixed assets so as to ivrite off tli¢ ¢051 or valuatio14 less any estiniaied residual iwlue, ovcr tlieir expeeted usetiil econoinic lif¢ as follows.. .4s5etclAS$ fvlotor Veliicks EqtpIcnt Depi'trSation nietliod xort h•le Straight Liiie. 33.33% OD cost StraEht Lille, 33.33•h on cosi Ti'Ado d¢btoi's Trade debtors amounts froji) cuslom¢rs for Inerchatsdise sold orservice5 perforn)ed in the ordinary course of business. Trade deblors are recogwsed tiiitially at the Iratsaciioj) pTi¢c. Tliey are subsequeiiily iiieasur¢d ac amortigd ¢ost Usiiig the tffective intertS¢ Jn¢tlMJd. less provision for inipairmenL A provision for impainneJ)t of trade debtors is tsiablislied ivliei) there is obj¢¢11 evideiice that the clifiriry ivill not be able io coll¢ct all n0 due accordins to Il Origin terjiis of IT¢eivables. CAJh ajiil ¢Asli equlvalents Cas11 ld ¢a511 eq(iivaienLS coiiiprise c) on haiid wid call deposits. wid otlier slwrt-tenn Iiighiy liouid iiivesli)Jeiiis Ihal ar¢ readily ¢oiivcrtible to A amotuit of cash alid Are Subje ro ou InsilIf1¢&it iisk ofehan8e in valu¢ Trttde ci'edltoi's Trnde ¢i'editors are obligations io plly for goods or services that have been acquir¢d in the ¢xdinary ¢XJllTse of business fi1 suppli¢rs. Accounts payable are classified as tU¢t liabilities if charity does noi liave an uncondilEonal ri81tt. at Uie ¢iid ot. the reporting ptti0 lo dBf¢r 5ettlem¢nl of the creth.lor for at leRSi moiittjs afler t1 r¢wting date. If there is an tuicoiiditional riglit to d¢fcr seltlemeni f¢ at least Th1ve monilis after the reportin8 dale. tjiey are Pfe5ented as iion-current liabtjities. Tra& crediiors are re¢o8nised inilially at the trathsaction price and subseguenily meastsr¢d at ajnortised CostlAS li effecLive inr¢r¢st n)¢(hod. Boi'i'oTriftg8 Interest-bearing borroivin&s are initially r¢corded at fatr v41u< net of transa¢tiOD COSL8. 1n1¢r¢st-be1rtg borrowiiigs are subsequently e&i"ri¢d at amortised cost, Ivitli t1 dilTerenee betiveen the procc¢ds, net of transaclioii costs, and the aniount duc oil iedempliott beii?g recognistd Os a Ch8t to ¢h¢ Si8lcmeiit of fin8ticial Adivities over die period of the reievant ix)rroivin8. Interest expense isreco8ni%ed on the biS of Ui¢ effective ini¢f¢5t met]d As in¢luded ill ittteresl payable omd similar cliarges. Borroivin¥ arc cl855ified as cu]rertt liabiliti t$S the dwity hL8 an unconditional ri8hi io defw setden)ent of the liability for at least Iwelve ii?oiiihs after ihe Eing dale. Fund sti'uctltr u£strICted ineon]e funds are generat funds that are availabl¢ for use at the Tntstees disctttion in fwtherne¢ of tbe objectives of ttie cli8rity. Designai¢d funds are unrestricted fithds set Lside forspeafic purposes atthedisexetion of the tsL%tee Restricted ittcoine tunds we diose donat¢d for usc in a partieul8r area orforspectfi¢ purpose8 the $¢ of which is restricted (o diat area or pwpase. 14
Bedfordshire Oppoi#unAties foi. Leai'ning Disabilities Ltd Notes to the Flnancial Statements foi. the Year Ended 31 December 2024 Pensions otltti. post relii'emienl obligatioD5 l-he c]iatity op"aL£S a delllied COLilributicTr pension s¢henK ii,hicli is a p¢llsion p13n under ivliich fixed contsibuiions are paid into a pensioLI fiuid and ilie charity hos 00 letsil or eollstniciive obluoation to pav coTritibuiions ev¢n if th¢ fund docs i)oL hold SLifficie)It assds to pay all tli¢ ¢nwloy¢es ilie beiieftts relation einployee se¥vice ill the cutreiii aiid pi'ior riOdS. Corttributiol kn defined ¢oiitribuUoJ) plous orc recoyised in SiatuDeiil of FinanLial Aciivities ivtieii tl)ty atL due. If contribution payments exceed the ¢0i)tribulion dlle forservic< the excess isrecowiis¢d as apr¢p&yi1nt. FiiLxikciI Ins¢1'uniets FjnWJci asseis ld finaiwi21 liabiliries are recogiih&td i¥h•i the d)wity bec a part). io toJitracNal provisio7 of tlie 1nstnll)iei. Fii)ancial liabiliibes equity itrjstnlleljts are cl&%gified aeewdin8 ioU)e $ubsiaJ)c¢ of thc cltraCtUal arran8¢n)¢nts eiilu'ed llito. An eqlty itLstrugiicnl IS li iiy contract thai ei'idences a Ttsidu81 inrest in the ossets of I1 chaiity atter dedvciing all of its Recogiiilioii iNell$llTeiiieiil All fanciAl e$se¢s Jjjd liabilities are initilY Jneasiwcd ai transa¢iion price (incliiding transaciioii cosls). except for those rLn8iicid assets d855ified as at fair value tbrough profit OT los& ivliicli are iiii¢i0Jl> measwed ai fair vlut {Ivliicli is iiorJi)ally (lie transoctioll yrite excludin8 transaclioii costs). Imless tlie 8rrnigenieni co1110[eS a finwiciii8 traJ)>aclion. If wi arrwi8eiuenl constiwtes a fin&neiThg transa¢iion. the fJnancia] assei or fEnneiaJ li4bilktJi i5 8red at the preseut va]ue of tlw future payjnetits distouiiied ai a market rate of interesi for a similar de iitsbullent. Financial assers and liJbililies only otyset in stitemMI of fLn8ncial posilion iyhett. and t]e exists a legally enfol'ceable right lo set off tlie reeognised amounls and the tharity, inteiits cithcr 10 settle on a net basis. or to rea]ise Ilie 8sset alld s¢iile tsic liibility siinullanl1y. Fin811¢ial assets ATe d¢reeo8nised wheji ld only ivhen a) Ihc eontraeroai ri811ts io tbc cth floiv5 tr11 the fjnotictal &sset xpur oi. gre settled, b) the ehari()' ty8nsfeTS to anOt1r p&ty substaniially of t]Je risk% and rthvaTds of oiwiership of tlie fill3neial &sse(, or cl die ¢hJriiy. dcspilc h8vil ieiained some. iwi I all. $i8Jiificant risk's ond rewards of 01)$hip. li transfen'ed eonu.ol of the asset to another party. Financial liebiliiies ar¢ d¢r¢co8nised oDly wIn ilobli8ation speCifd in the contrtrl is diSch8¢d. ¢Rn¢¢lled or expire DtbiliJ$ttiiipienty tkbt iE15trun)enis ivtuch £( th¢ folloiving eomdiiions are SutseqntIY rt*&wred at amortised cost th¢ ¢ffective interest method.. {8) Tl)e colltsaca1 rel1) to tlie Iiolder is {1) a fiyed amount. lil) a t51[l¥¢ fixed rale or a positi varBable rate. liiil o ombinaiion of a positive or a neWive fixed rale alld a p0511ive variable r8te. {b) Tiic conlraci n)&y provide for repayn)ents of the priticipal or ihe return (o I1 holdcr (but not both) to be link¢d to 2 siiigle relevot]t observabl¢ index of general price inflatsoD of ihe cwrency in w.¢ the debt instrument is dEnoLiiinaled, provided sucb lijilts are Th)1 Icveragc (c) The contraclmaywovid¢ for a deierminable varialLOD of ihe return io the ILolder during t1 life ofthe ijtstrutneni provided tliat li) llie new rate salisfies conditioii 18) and ihe VtatIon 15 Ilot ¢ODtiRgelll on tre eveots other tbfti) (11 a diiiige of a COlliractU8] variable Taie'121 to proiecL t7 holder Against crtdil dderioration of Ihe issucr. {3) cl)¥nges in leiries applied by & central baTrk or arising from ehatsges in rdeY8llt taxats.on or laiw, or(ii) the new rale is a maTkd rnie of interest and satisfics ¢ondilioJi {a). (d) There is no contractll21 provi%ion that coui¢l by its iernis, reslltt in the IMder losin8 the princip81 amount or ony intcrc5t atlributable to the ¢irent period or priorperiods. 15
Bedfordshire Opportunities for Learning Disabilities Ltd Notes to the Financi21 Statements for the Year Ended 31 December 2024 lel Contractual provisiotks tI."iat permit Ilie issuer io prepay a Ikbt instsuinent or perniii the liolder to pui it back to Ilie issuer b¢tor¢ Inatllriiy ai"e tLoI coiilin£ent on fillure events, other than to protect die holikr againgt tjie credir delerioiaiioii of die issuer or a cliajitse ID toiilrol of tjie iSSULr. or to proteet tbe ]Ider or issuer aoai]Isi ch)seS ui levits applied by a celllraj batjk oi. arisiriB fmm clthnges in r¢l¢Ywit t&¥atioll or law. It) Coiitraciual provisEOllS JnBy perniit ti)e e.¥lensioii of the ierni of the debt i]LStniniii. provided tiiat Ilie rLiurn lo die ljolder and ai)y otliei. conliactual provisions applicable dIng the eytended tenii satisfy the coliditio5 of paragraphs {al lo (cl. Debi instrumellts that 4we Classified as payable or r¢¢¢ivable ivillitii one year OE] initial recognition and ivhich meet tli¢ above condilions are nieasured al Ihe ut)discountcd iimoiint ofthc cash orother consideration expected 10 be paid or receive4 Iiei of impainiient. Willi Ilie eY¢epiioD of$1 li¢dgin8 IllStNmenis. other li7}1ts not meeiLII8 ihese condiiioiis are nie&8ured at fair vAlu¢ through profil or loss. CoEiuiijlnJents to niake wid rtteive108w whi¢h nKet the conditions mentioned abo arc me&sured al ¢osi (wljidi IaY be nil) less iziipairmerkl. Jiivesliiieiils lJives¢m¢nts in non-convertible preferen¢¢ sho$ and In-pttable ordinaT)' or weference shares (where 51iares are publidy tiad¢d or tiicir fair value is reliably measurable) are measured ai f8ir luC throu8h profil or loss. Wh¢r¢ fair value cannot be ni¢8surcd reliably, invesimenis are measured at cosi less in11[1111. Investments in subsidiwies and wociales ore measured at cost less ill1poirn. For Insl¢ll in subsidiaries acquired for consideration i1]Uding t1 issue of shares qualifying for inerger relief. cost i8 measured by r¢f¢rciice to tlie noiiiinal Value of the shares issued plus fair value of other e¢)MideraiioTh Any weniium is ignored J)trlvnllveJ7114e1ts1 litstriiiiieii15 Tl)¢ Clilty uses derivative fLiiaLJcial insttiunents io redueeexp)sure lo foreign¢11aSe risk- atid interest rat¢inoven)ents. The charity does noi hold or issue derivAlkve financEai instrunithits for speculali* wrw)s¢s. Derivativex Bre initially reco8nised at fhir vue at the dole aderivative coiitraci iseniered into and are subsequently reijieasured Lo tljeir fair value al each reporting date. TIK r¢suliing gain or 105S LS reco8nis¢d in statement or rlnancial activi¢ies inimediately unless the deriv8tive is desi8naied and effective &$ a hed8in8 instrlient, in which ¢vent the timing of tlie ¥ecognition iji St#lemej of f)CIal a¢iiYiiies depKnds on natuK of the ld8¢ relatit)nslJip. Ffftlr vnliié i1$11reIjIt•1l Tl)e best evidence of fair value is a quoted wiee ts an td¢nlicgJ asset in idive market. When quoied prices are uiiavaijable, die price of a recent trftnsaaioo for #n identEcal asset woviths evidentt of fair valu¢ as long &s tli¢rc lias not been a 5ignifJeant clJan8e in e¢ononiiceiTeunJ51ance5 or asignifjcani lapse of time since the trallsaction took place. Ifdie Jijarket is not active and recent transaelions of an idenlicaj ¥sset oil thcir are nol 8 good estin)ate of fair value, tlie fair Ve is estimated by using & valuLti¢m techniqu 16
Bedfoi'dshire Opportunities for Learning Disabililies Ltd Notes to the Financial Statemellts for the Year Ended 31 DecembeR' 2024 3 Sijtoiiie Yi'oni dollAtloths logAtits Unreslritled fttnd5 Reslricted funds fund5 Donatioiis and legd¢ies GitS, inolLiditJ8 capjtai grants 27.665 29.665 'rol21 foi. 2024 TotRI for 2023 1150,000 wo5 refunded kn the John Ap1h1 Ch¥ity as thi$ r¢l8t¢s io idIng Mr4 d)¢ ih¢ reslri¢l¢d fiJTrJs wovid¢d beli17 7017-19. 4 Iiiconie from eliarl(able aeiivl(ItJ Vt)rtstrlel¢d fuud$ Gthej'xl Total 2024 Cafe uicfju 11529 12529 Dayc8re ftts 094 Unre511'itled fud$ Genei#l Tot81 2023 Cafe llieoine 10,961 10.961 Day¢ar¢ fees $04238 504.238 515.199 515,199 17
Bedfoi'dshire Opportunities for Learlling Disabilities Ltd Notes to the Financial Statemellts for Ihe Year Ended 31 December 2024 S ExpeThditMI'e on rAlsints Uni'tstJi¢led fund5 Gtueril Rc5h'iclrd rknn(Js Total ruiids Note Doiiat(ons 6.451 6,451 6.451 TDtal foi. 2024 6.4il Total for2023 14,732 Expeiidllure ON thii'&txbT¢ gctii'lties (liire$irl¢t¢d lumd5 G¢nenl TotAI fuiids Siaft'cosls Diffeieii¢ breiv cosrs Motor &1115e5 L¢8al wid profession r Day-iL¥*day operAlion8 Ligjil. l)cDt and poiver Rent and races 381.427 17.760 381,427 17.760 14.721 7.645 14309 16,114 1.921 875 4Q963 13,428 14.721 7,645 18,309 16.114 Imurance oirlce expenses Health and saldy wsts ReydUS ond maintenanet Otljer opern¢in8 Costs 875 4Q963 13.426 Total for 2024 i25,674 525,674 Tofxl for 2013 556.958 5) 958 18
Bedfoi'dshii'e Oppoittunities foi. Learning Disabilities Ltd Notes to the FRllAllcial stateents foi. the Year Ended 31 December 2024 Analysls of uovci'nance fjiid SUPIM)I-t C0515 Govei-llance costs Uiii'eslricltd Totxl Cemti'ol Iiid¢prndeiit eXiDiiTKr fc¢5 1.875 1.875 A¢¢ounting and payroll fc¢s 1,762 Legal & Ath)iin Costs 3J7 337 Allocated 5UPlYYIt coms 2)80 Total foi. 2024 6.5)4 6.554 TotAI for 2023 23.08ti 23,082 Staff cnsts The aE8regate payroll ¢¢)sts follo.. 2024 2023 StAfreosts dul'ln8 the year iyei'e: Wa8e5 and 5?Iwi¢J 337 702 302 223 The mondily av¢ra8¢ nvJnb¢T of pusons (iii¢luding key management persOnt)el) emptoyed by the ch'11Y durin8 IIK ye expTe55ed a5 fiill-ltnie equivaleD15 Ivas as follows-. 2024 2023 Monthly average niimbcr of stsjr 20 24 No ¢mploy¢¢ Teceiv¢d eItlu1cl ofmore than £60,(AW ditring thcyar. 9 liidcpendent examinei's i'tmuner21ioll 2024 223 Examination ofthe fmancial Statennts OtlieJ- ftes to eiAmlnei's All other SvICeS 1,762 1.697 19
Bedfordshire Opportunities for Learnillg Disabilities Ltd Notes to the Financial Statements for the Year Ended 31 December 2024 10 T*%ailo T1 eharity is a ie4¥istered chority and is therefore ¢Nenipt froni t&xation. I l Txiigible fixed Asstts Lind Hiid buildiugs i¥lotoJ' Yehitles Equiprnen¢ Total Cost Ai l January 2024 RevdualioThs Additions Dis)$5 330,0(KJ 103.291 1039 435JJQ 931 931 At 31 DeCen1r 2024 330,C((J 83.032 1970 Dtpitclgtlon At l JanLL8ry 2024 Cliarge for the year On disposals 93.431 6.)60 120.259) 471 8)5 93,9)2 7.415 120.259) At 31 Deceniber 2024 79.732 1.326 81.058 Nef bool< value At 31 Dewnber 2024 330.( 3.3 At 31 December 2023 33QOC#) 341428 RcvAluation The lair va]ue ot-the Colnp)Y'S Buildings revalued on 31 Deeembcr 2020 by Darren Pape BA(Hl5) MA. MRICS of Kirby Difinioiid, an independent va]uer. Tli¢ valuation ivas prepAred in aecordance ivith The Roydl Inslitulion of Chartered Surveyors Vaiiiaiiot) - Global Stalldards (The Red Bookl effe¢live 31 January 2020 Iwjiich Inrporale Intcrnalional Valuation Siandardsl and the UK natiotlal Supplnei. Tlie property has been valued on the basis o(Fiir V#lu¢ ivliich is defined in the Intcrnalioiial Vaiuatitsn Standards as.. TIK wice t11 would be received to sell all asset or pyid to trfer a liabdity iti 2tt orderly transaction beV¢¢i) market participants at the m¢a5ur¢ment date,. Had this ¢la55 of asset bee eVred OD a historical cost basis. their canyin8 amouni would have been £250,(H)012020- £250,000). 20
Bedfoi'dshii"e Opportunities foi. Learnina Disabilities Ltd Notes to the Financial Statemellls for the Year Ended 31 December 2024 12 Debtoi's 2024 2023 Trade debiL¥s Otlier debtor 5)9 412 44 455 971 13 Ca811 Riid ¢9511 ¢quii'%lcnt$ 2024 2023 Ca.%h ai bank Short-temi deits 7.449 625176 7,997 632 625 75 14 Ci-edilor$: #iiitsunts fAlllng dut ivllhin one ycgr 2024 2023 Tiad¢ crcdilors Oilier laiatlOD Trnd 5()¢i81 s¢eurity Oukr cr¢ditocs A¢cntsl$ 2.798 5,667 1.157 1,875 11,497 2,310 5.642 3,728 1,875 13.555 21
Bedfoi"dshAre Opportunities for IarDIllg Disabilities Ltd Notes to the FAnancial Statements for the Year Ended 31 December 2024 1£ Reseryes Unirsti'icted revaluation rtstn'e Total Uwedised swplus Iqainl oji WolrtY revatuaiion brou8lit forlvatd atjd CaFTied forwkTd 16 Fund$ Other BfjlAilte at 31 D¢etnibei' 2024 Jnconiing I'tsoui'c Resoui'ces expended Jalluary 2024 giinslllosse5) Ilui'esti.Ictcd funds Geiier 670.913 515.759 1554.863) 631,809 Designated Totxl uni'esii'lcted funds 670,913 515.759 {554.863) 631,809 Rtsti'lcted fuiids 323.234 325 234 Totil 9)4.147 517.759 (554,863) 957,043 BAIAne¢ it Ji Deceniber 2023 B#linte At I Jaiill*ry 2023 Intoining resources Resourtes expende Oiher rccognlsed gAInlI08$¢$) Unre$trl¢ttd fullds GellBrai 743233 549.556 (621.8761 670.913 Designed Total ulli'e$ti'leted funds 743.233 549.Si6 (621.876) 670.913 Ruti'lcted fitnds 473.234 {1S0,0(X)) TotAI 12IA467 3Y).556 {621.876} 994.147