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2024-12-31-accounts

REGISTERED COMPANY NUMBER: 04463732 (England and Wales) REGISTERED CHARITY NUMBER: 1092921

Trustees' Report and

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

THE BRISTOL CHILDREN'S HELP SOCIETY

THE BRISTOL CHILDREN'S HELP SOCIETY

Contents of the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2024

Page
Trustees' Report 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 16
Detailed Statement of Financial Activities 17

THE BRISTOL CHILDREN'S HELP SOCIETY

Trustees' Report 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

In planning our activities for the year we kept in mind the Charity Commission's guidance on public benefit at our trustee meetings. The primary objective is to provide premises, at highly subsidised rates, that will assist childcare organisations in the provision of educational and respite breaks for children from financially and emotionally deprived backgrounds. This benefits young people by developing their self-confidence and social skills alongside practical life skills. We welcome all young people and we believe that this philosophy of openness to all enriches everyone through the sharing of skills, aptitudes and life experiences of our young people and volunteers.

Achievements and performance

Barton Camp was, again, fully open during the year but experienced a decline in bookings and letting income. Income from donations held up well and was comparable with the previous year at a very good level.

Volunteers

The charity is grateful for the unstinting efforts of its volunteers who are involved in service provision and fund raising. In accordance with the Charities SORP, the value of volunteers is not included in the financial statements.

FINANCIAL REVIEW

Financial position

Income

The main source of income is donations and legacies with £170,249 (2023: £174,551) received in the year.

Revenue from subsidised lets during the year decreased to £103,538 (2023: £137,613).

Expenditure

Expenditure on charitable activities during the year was £359,762 (2023: £255,019). Expenditure on raising funds accounted for £23,771 (2023: £24,754) of our total spend.

The Trustees are pleased with the result for the year and the year end financial position.

Investment policy and objectives

Under the memorandum and articles of association the charity has the power to invest in any way the trustees wish subject to any consents or restrictions that may be required by law.

Page 1

THE BRISTOL CHILDREN'S HELP SOCIETY

Trustees' Report FOR THE YEAR ENDED 31 DECEMBER 2024

FINANCIAL REVIEW

Reserves policy

The charity has a policy of holding, at the end of each financial year, sufficient free funds to finance the projected net normal running costs for the next twelve months. This reflects the need to have sufficient funds to meet respite and educational breaks already committed to for the following year and guard against unforeseen events.

As at 31 December 2024 the charity had free reserves of £226,210 (2023: £414,069).

Funds donated for, or designated for, specific use are held in addition to the normal running costs reserve.

Restricted funds are not released for use and projects are not started until all of the funds required for that specific purpose have been raised.

The trustees consider that the charitable company will continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved as it holds adequate cash reserves to function on shutdown for at least 12 months. The trustees therefore consider it appropriate to adopt the going concern basis of preparation of the accounts, as detailed in note 1 to the financial statements.

FUTURE PLANS

Plans for future periods

The Society has a rolling five year business plan.

Key elements of the plan are to:

Independent examiner

Matthew Bracher of Gravita Chartered Accountants has been appointed as independent examiner for the ensuing year.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The trustees are appointed on the basis of qualification and experience relevant to the charity's operations.

Induction and training of new trustees

The trustees undertake appropriate induction and training in order to understand the particular way the charity operates and to keep up-to-date with the regulatory changes that affect the charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04463732 (England and Wales)

Registered Charity number

1092921

Page 2

THE BRISTOL CHILDREN'S HELP SOCIETY

Trustees' Report FOR THE YEAR ENDED 31 DECEMBER 2024

Registered office

Barton Camp Barton Winscombe Bristol BS25 1DY

Trustees

A Osborne (Chair) N Greenhalgh (Deputy Chair) D Butler J Dauban P J Evans W P George E Greenhalgh B Hall T A Hood A R Hurditch N R Hyde A Jones

Company Secretary Ovalsec Limited

Independent Examiner

Matthew Bracher BSc FCA Gravita Chartered Accountants Bath House 6 - 8 Bath Street Bristol BS1 6HL

Solicitors

Osborne Clarke 2 Temple Back East Temple Quay Bristol BS1 6EG

Bankers

National Westminster Bank Plc PO Box 238 32 Corn Street BS99 7UG

Page 3

THE BRISTOL CHILDREN'S HELP SOCIETY

Trustees' Report 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 9 July 2025 and signed on its behalf by:

P J Evans - Trustee

Page 4

Independent Examiner's Report to the Trustees of The Bristol Children's Help Society

Independent examiner's report to the trustees of The Bristol Children's Help Society ('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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

Matthew Bracher BSc FCA

Gravita Chartered Accountants Bath House 6 - 8 Bath Street Bristol BS1 6HL

14 July 2025

Page 5

THE BRISTOL CHILDREN'S HELP SOCIETY

Statement of Financial Activities (Incorporating an Income and Expenditure Account) FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Provision of premises
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
6
Provision of premises
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
15
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
170,249
103,538
3,392
3,168
-
280,347
23,771
305,141
328,912
(48,565)
(139,294)
(187,859)
414,069
226,210
Restricted
funds
£
-
-
-
-
-
-
-
54,621
54,621
(54,621)
139,294
84,673
1,041,150
1,125,823
2024
Total
funds
£
170,249
103,538
3,392
3,168
-
280,347
23,771
359,762
383,533
(103,186)
-
(103,186)
1,455,219
1,352,033
2023
Total
funds
£
174,551
137,613
3,708
4,820
2,139
322,831
24,754
255,019
279,773
43,058
-
43,058
1,412,161
1,455,219

The notes form part of these financial statements

Page 6

THE BRISTOL CHILDREN'S HELP SOCIETY (REGISTERED NUMBER: 04463732)

Balance Sheet 31 DECEMBER 2024

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
-
17,348
226,317
243,665
(17,455)
226,210
226,210
226,210
Restricted
funds
£
1,125,823
-
-
-
-
-
1,125,823
1,125,823
2024
Total
funds
£
1,125,823
17,348
226,317
243,665
(17,455)
226,210
1,352,033
1,352,033
226,210
1,125,823
1,352,033
2023
Total
funds
£
1,041,150
7,932
421,980
429,912
(15,843)
414,069
1,455,219
1,455,219
414,069
1,041,150
1,455,219

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

The notes form part of these financial statements

continued...

Page 7

THE BRISTOL CHILDREN'S HELP SOCIETY (REGISTERED NUMBER: 04463732)

Balance Sheet - continued 31 DECEMBER 2024

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 9 July 2025 and were signed on its behalf by:

A Osborne - Trustee

The notes form part of these financial statements

Page 8

THE BRISTOL CHILDREN'S HELP SOCIETY

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

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.

Donations are recognised when received by or on behalf of the Society. Income tax recoverable on gift aid donations is recognised when the related income is recognised. Grants and legacies to the Society are accounted for as soon as the Society is notified of its legal entitlement and the amount due. Rental income from the lettings is recognised when the income is receivable .Deposits and receipts for bookings in future periods are deferred. Other income is recognised on a receipts basis.

The value of services provided by volunteers has not been included.

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.

Freehold property - 2% on cost Fixtures and fittings - 15% on reducing balance

Improvements to property are not being depreciated due to these assets still being under construction in the year to 31 December 2024.

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.

continued...

Page 9

THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES - continued

Fund accounting

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.

Donated goods, facilities and services

The value of services provided by volunteers is not incorporated into the financial statements.

Where goods or service are provided to the charity as a donation that would normally be purchased from suppliers, the contributions are included in the financial statements as an estimate based on the value of the contribution.

Short term liquid investments and cash

Cash at bank is held to meet short-term cash commitments as they fall due rather than for investment purposes and includes all cash equivalents held in the form of short-term highly liquid investments. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the charity's contractual obligations are discharged, cancelled, or they expire.

Accounting judgements

No judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies.

continued...

Page 10

THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024

2.
DONATIONS AND LEGACIES
Gift aid
Grants and donations
3.
OTHER TRADING ACTIVITIES
Energy feed-in tariffs
4.
INVESTMENT INCOME
Bank interest receivable
HMRC interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Holiday rents
Provision of premises
6.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 7)
£
Provision of premises
356,587
2024
£
6,617
163,632
170,249
2024
£
3,392
2024
£
3,014
154
3,168
2024
£
103,538
Support
costs (see
note 8)
£
3,175
2023
£
1,742
172,809
174,551
2023
£
3,708
2023
£
4,820
-
4,820
2023
£
137,613
Totals
£
359,762

continued...

Page 11

THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024

7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Running costs
Depreciation
Loss on sale of assets
8.
SUPPORT COSTS
Provision of premises
Support costs, included in the above, are as follows:
Governance costs
Examiner's remuneration for independent
examination and accounts preparation
9.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Accountancy fees
Independent examiners' fees
Depreciation - owned assets
Deficit on disposal of fixed assets
2024
2023
£
£
301,966
212,625
54,621
35,542
-
3,807
356,587
251,974
Governance
costs
£
3,175
2024
2023
Provision
of
Total
premises
activities
£
£
3,175
3,045
2024
2023
£
£
1,800
1,700
1,375
1,345
54,621
35,542
-
3,807

continued...

Page 12

THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024

10. 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.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
174,551
-
Charitable activities
Provision of premises
137,613
-
Other trading activities
3,708
-
Investment income
4,820
-
Other income
2,139
-
Total
322,831
-
EXPENDITURE ON
Raising funds
24,754
-
Charitable activities
Provision of premises
135,445
119,574
Total
160,199
119,574
NET INCOME/(EXPENDITURE)
162,632
(119,574)
Transfers between funds
(100,600)
100,600
Net movement in funds
62,032
(18,974)
RECONCILIATION OF FUNDS
Total funds brought forward
352,037
1,060,124
TOTAL FUNDS CARRIED FORWARD
414,069
1,041,150
Total
funds
£
174,551
137,613
3,708
4,820
2,139
322,831
24,754
255,019
279,773
43,058
-
43,058
1,412,161
1,455,219

continued...

Page 13

THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024

12. TANGIBLE FIXED ASSETS

Improvements
Freehold
to
property
property
£
£
COST
At 1 January 2024
1,332,665
48,377
Additions
-
-
At 31 December 2024
1,332,665
48,377
DEPRECIATION
At 1 January 2024
387,000
-
Charge for year
26,551
-
At 31 December 2024
413,551
-
NET BOOK VALUE
At 31 December 2024
919,114
48,377
At 31 December 2023
945,665
48,377
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Fixtures
and
fittings
£
236,373
139,294
375,667
189,265
28,070
217,335
158,332
47,108
Totals
£
1,617,415
139,294
1,756,709
576,265
54,621
630,886
1,125,823
1,041,150
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Gift aid debtor
VAT
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
2024
£
4,404
8,434
4,510
17,348
2024
£
17,455
2023
£
4,236
1,663
2,033
7,932
2023
£
15,843

continued...

Page 14

THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024

15. MOVEMENT IN FUNDS

Unrestricted funds
General Fund
Restricted funds
Fixed Assets Fund
TOTAL FUNDS
Net movement in funds, included in the above a
Unrestricted funds
General Fund
Restricted funds
Fixed Assets Fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General Fund
Restricted funds
Fixed Assets Fund
Gatehouse Fund
TOTAL FUNDS
At 1.1.24
£
414,069
1,041,150
1,455,219
re as follows:
At 1.1.23
£
352,037
979,899
80,225
1,060,124
1,412,161
Net
movement
in funds
£
(48,565)
(54,621)
(103,186)
Incoming
resources
£
280,347
-
280,347
Net
movement
in funds
£
162,632
(39,349)
(80,225)
(119,574)
43,058
Transfers
between
funds
£
(139,294)
139,294
-
Resources
expended
£
(328,912)
(54,621)
(383,533)
Transfers
between
funds
£
(100,600)
100,600
-
100,600
-
At
31.12.24
£
226,210
1,125,823
1,352,033
Movement
in funds
£
(48,565)
(54,621)
(103,186)
At
31.12.23
£
414,069
1,041,150
-
1,041,150
1,455,219

continued...

Page 15

THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024

15. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General Fund
Restricted funds
Fixed Assets Fund
Gatehouse Fund
TOTAL FUNDS
Incoming
resources
£
322,831
-
-
-
322,831
Resources
Movement
expended
in funds
£
£
(160,199)
162,632
(39,349)
(39,349)
(80,225)
(80,225)
(119,574)
(119,574)
(279,773)
43,058

The Fixed Assets Fund (restricted) reflects the net book value of the fixed assets capitalised. A transfer of £130,000 has been made from the general fund to reflect the value of capital improvements capitalised in the year.

16. RELATED PARTY DISCLOSURES

During the year, B Hurditch who is also a trustee, was paid for overseeing the maintenance and running of the site a total of £12,000 (2023 - £13,000).

There were no further related party transactions in the year.

17. COMPANY LIMITED BY GUARANTEE

The charity is a private company limited by guarantee, registered in England and Wales, having no share capital and, in accordance with the Memorandum of Association, every member is liable to contribute £1 towards the costs of dissolution and liabilities incurred by the charity in the event of the company being wound up.

Page 16

THE BRISTOL CHILDREN'S HELP SOCIETY

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2024

INCOME AND ENDOWMENTS
Donations and legacies
Gift aid
Grants and donations
Other trading activities
Energy feed-in tariffs
Investment income
Bank interest receivable
HMRC interest
Charitable activities
Holiday rents
Other income
Other income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising expenses
Charitable activities
Running costs
Freehold property
Fixtures and fittings
Loss on sale of tangible fixed assets
Support costs
Governance costs
Examiner's remuneration for independent
examination and accounts preparation
Total resources expended
Net (expenditure)/income
2024
£
6,617
163,632
170,249
3,392
3,014
154
3,168
103,538
-
280,347
23,771
301,966
26,551
28,070
-
356,587
3,175
383,533
(103,186)
2023
£
1,742
172,809
174,551
3,708
4,820
-
4,820
137,613
2,139
322,831
24,754
212,625
26,550
8,992
3,807
251,974
3,045
279,773
43,058

This page does not form part of the statutory financial statements

Page 17