Brf£hter Uvlng Partfiershlp
Charlty No. 1101722
Compny No. 03973156
Trustees. Report and Unaudlted krounts
31 March 2024
*ADHXV06Y*
1411212024
COMPANIES HOUSE
A16
#72

Bvlthter Llvln8 Partn•rshlp
Contents
Pages
2to7
Trustees, Annual Report
Statement of Flnanclal ActIvIt￿$
Balance Sheet
io
Notes to the Accounts
Ilto20
Page I

rlghter Uvlng Partnership
Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companles Act 2006, herein
present their report with the unaudited financial staternents of the charity for the year ended 31 March
2024.
The financlal statements have been prepared In accordance wlth the accountln8 pollcies set out In Note
I to the accounts and compty with the charity's 8overnlng document, the Charitles Act 201L the
Companles Act 21x16 and AccountlnE and Reportlng by Charitie5: Statement of Recommended Practlce
applicable to charltle5 preparin8 Iheir accounts in accordance wlth the Flnanclal Reportlng Standard 102
applicable In the UK and Republlc of Ireland.
REFERENCE ANO ADMINISThATIVE DETAILS
C¢wnpany No. 03973156
tharfty No. 1101722
Pdnclpal Office
SoLrthport Communlty Centre
Non•A)od Road
5outhport
PR8 6HQ
R¢g15twed Offlce
Southport Communbty Centre
Norwood Road
Southport
me￿eYside
PR8 6HQ
Dlrectors •nd Truitees
The Directors of the charitable company are its Trustees for the purposes of charity law.
The followin8 Directors and Truslees served during the year:
N.E. Bellamv
S.M. Jankowskl
R. Jones
AJ. Kitchen
S. Ning
M. Ollivier
RJ. Owens
Chalr of Trustees
Appolnted 5th March 2024
Appointed 25th June 2023
Sefton Council for Voluntary Service
Burlington House
Crosby Road North
Waterloo
Liverpool
L22 OLG
Page 2

8ri8hter Living Partnershlp
Trustees Annual Report
L22 OLG
Bankers
Cfyoperative Bank
18alloon Street
Manchester
M60 4EP
Investment Advlso
OBJECTIVES AND ACTIVITIES
The oblect5 of the charlty are the preSe￿allOn and promotion of 8ood health of people Ilvln8 In the
Melropolltan Borou8h of Sefton.
In settin8 our objectives and plannln8 our actlvlties our trustees have civen careful conslderatlon to the
Charlty Comrnisslon's general 8uldance on public benefit.
The Brlghter Llving Partnershlp Is commltted to Improvlng the health and well-belng of the people of
Sefton, This is achieved by mafia8lng projects that help to promote health and welkbeing that are based in
lo¢al communttles. We work with our partners to reduce inequalltles and we are committed lo promotin8
equallty and to providing Opportunities for all. The strategic objectives of the 8ri8hter Llvin8 Partnershlp are
to,.
a) reduce health Inequalltles
b) promote soclal inclusion
c) improve quality of lrfe
d) Influence the wider determlnants of health
e) develop 5ki115 for lrfe •nd provlde volunteerin8 OPPOrtunltles
l) be a hub for health and lifestyle Infomiatlon
ACHIEVEMENTS AND PERFORMANCE
Shoppln& Befrlendln8 and IT support
A shopplng se￿Ice was established as a result of the pandemlc and has contlnued to operate, and we have
contlnued to adapt the service to meet the demands of cllents and work withln Ilmttatlons of volunteer
avallabillty. The servlce continues to offer buddy 5hoppln8 where posslble, onllne shoppln8 for dlents and
has supported client5 to mainlain thelr Independence.
Since Its launth In Aprll 2020, the shopplng servlce has provided approxlmately 7000 fequests for shopplng
support and has been a Ilfeline to the cllenis the project supports. The feedback for the servlce ￿MaInS
exceptional and we would like to place on record our thanks for the volunteers who have provided support
throughout the year. Volunteers were re8ularly recrulted to keep up wlth demand and the serwlce will
contlnue to adapt to best support Ihe vulnerable clients who rety on It.
The befrlendlng service that was establlshed as a result of the pandemlc in 2020 has continued to operate
but th￿ year was Sncreased in scale due to takin8 on nÈw volunteers and taking over the responslbllltles of
another befrlending seNlce. This was due to the increased dernand locally. This service has provided the
cllents with essentlal contad by having somebody to talk to and has potentially reduced the number of
callslvisits to primary care services.
Pa8e 3

Brl£hter Llving Partnershlp
Trustees Annual Report
wo￿lD8 with colleagues across BLP, It was identified that there was a gap in provision for males in regards
to mental health/befriendlng support locally, partlcularly for younger males aged 19-50. As a rèsult. we
conducted sorne research wlth local resldents and spoke to partner agencies who support males In thls age
range and used this inforrnation to establish a male befrlendin&lmentorin8 seNice called Men:Can.
During the course of the year we provided Shopping for 41 people, 17 people were recelvin8 regular
BefrJendln8 and 4 people benefrtted from .rr@Home, a service whlch alms to support local people In thelr
own homes with baslc IT skills for everyday life. Once a8aln, many thanks to the Steve Morgan Foundallon
whose generous grant has enabled us to continue these vital seNices to very isolated and vulnerable
people. We also secured a grant from P H Holt Foundatlon to pay our volunteers expense5.
Llvln8 Well Sefton
Brlghter Llvlng Partnershlp contlnues to be a key partner In the Lfvln8 Well 5efton contrart. Our actlvltles
aftd services contlnue to be Impacted by the legacy of the pandemlc, and we stlll are havin8 to provide
remote support vla telephone and vldeo call to some people.
The commlssloner hjs outllned three prlorlty areas for the LlvSn8 Well Sefton servlce to focus on, these are;
obeslty, mental health and commvnlty resourcefulness. The vast majorlty of our actlvlties and seThices
cover more than one of these areas already, however the speclfied prlorlty areas provlded BLP wlth
addltlonal focus.
The Impact that the pandemic had on people's mental health and other heafth behavloursls Still slgnlficant.
The on8olng cost of Ilvin8 Crisis h also causln8 a si8nrfi¢ant impact4 particularly around mental health and
thls double Impart wlll contlnue to be felt for a 8ood whlle longer. As a resutt of Ihls, we have Increased the
amount of mental health support we are offerin& includinB offering more Think Differently, Cope
DSfferently courses which build up resourcefulness and provldes tlps and tools to Use to Improve mental
health. The ' warni space, we created last year for Indivldu&ls to jttend over Winter lo help negate the cost
of livin8 crisis In terms of energy bills and food Inflation by provldin8 sessions where people stay warm,
recelve food and can partlclpate In activltles has been contlnued- In part as a 'welcome space,, as the need
for companlonshlp was evldently as Important as warmth to som•.
Our mentors worked wlth over 200 people In developin8 Universal Consultatlons and settlng and achlevln8
their goals.
As part of the Lfvlng Well Sefton model, BrlBhter LlvlnR Partnershlp contlnues to lead the Southport and
Formby Hub ot local Nei8hbourhood Communlty Partners. As a result, there has been a marked increase of
partnershlp workin8 across the patch between Nelghbourhood Community Partners which is resulting in
better support and oulcornes for local resldenls. Thls year, the Nel8hbourhood Communlty Partners
included Compasslon Acts, Woodvale Communlty Centre, Alnsdale Lunch & Lelsure, Parentin8 20(X) and
Home Start, and were supported by BLP on a projert whlch promoted di8ital inclusion by makln8
lechnolo8y and support avallable In different partners settlngs to Increase the amount of publicly available
equipment to local restdents. The speed of di8italisatlon of serlices Is rapldly Increasin8 and without further
interventlons many people wlll be left behlnd, In total, Ihe organlsatlon has chaired slx Neighbourhood
Commvnlty Partners meetlngs durln8 the year.
LWS neighbourhcod partners grant fundin8 was a grant shared behveen Woodvale Community Centre,
Parentin8 2000 and Brlghter Livin8 Partnership. The BLP share out of this was £500 for 5 benches to be
rnade by the Men's Shed group. The remainin8 BLP fund was to pay for the plaques forthe benches. Th•
rest of the money was spllt between the other partners as mentloned. Funding had to be Spent by
December 2023 which was cornmunlcated to partners and the monltorin8 was due for submlssion In
January 2024.
Page 4

Brf8hter Lfving Partnershlp
Trustees Annual Report
Hlgh Park Project
The prolect entered Its final year of fundln8 with the dual task of maintaining artivitles, and consultin8 With
residents and partners and evaluating the feedback. The planned outcomes for the project were ¢dentrfled
s being In 4 key areas: . Invotved, Sustainablllty, Empowered and Local Prlde.
Our survey of local resldents had 220 R5ponse5.
Involved: 67% feft more Involved
Sustalnability: 68% felt more able to support the development of thelr communltles
Empowered: 61% felt more empowered to have their voice heard
62% felt their voice was more represented
Local Prlde: 80% had thou8ht rnore about what could be done to Improve the area
81% felt they had more of a sense of thelr Hl8h Park Identlty
76% felt prouder to say they Ilved In the Hlgh Park area.
A tlmellne of the many •rtlvltles that took place Is below:
AyII- June
20th Aprll 2023: Funday ThU￿dayS In term tlmes recommenced with Arts and Crafts from Pebbles and
Treasures, Actlve Sports Group and boxln8 mentorln8.
19th May 2023: Natlonal Lottery funded Southport Townscape Herlt8ge Project walk
8th June: Volunteer Week BBQ celebratlon
Monthty: DOHPGS Love Your Park days
24th June: Frlends of Hl8h Park Green Spaces IFOHPGS) community engagement day to promote the 8roup
26th June: In 8100rn judges vlslt
July- Septernber
Juty 6th". Level l Hortlculture course learners complete their full dlplomas
19th Julv: 5elf-Defence sessions at Home Start cornmence as addiessed as a need by partners
Monthly: "Love Your Park" Days wlth FOHPGS
3rd August: New Level l Hortlculture cohort of learners be8ln- prevlous Level I learner cohort pro8ress to
Level 2
12th Au8USt: High Park Hodge P¢xlge Festi¥al- 700 people attended
Funday Thursdays restart in September
20th September.. High Park Conference at The Atkinson in Southport Town Centre
October- December
FOHPGS award Level 4 YhrSvln¢' at In Bloom
Pa8e S

Brfghter Llvlng Partftership
Trustees Annual Report
24th November: High Park Christmas Tree Swltch on with over 350 people in attendance.
Sur4ey completed wilh 245 respondents
In additlon, we continue to offersupport to the FOHPGS as they work within thelrcommunity on the"Love
Your Park Days. and the Chrlstmas Lights event, and the followin8 groups contlnue to meet at the
Southport Community Centre:
• Charlles Way
Garden Group
•Crnft Group
Brl8hter Connections
PRIMARY CARE INH51 FUNDED NEIWORK ROLES
Social Prescrlbln8 Llnk Workers
The Social Prescrlblng Link Workers have worked hard throughout the year supportlng cllents referred from
GP practices across the 5outhport and Formby patch. The seNice recelved 1291 referrals In total which is
sl8nlficant Increase frorn the prevlous yearfs total of 930. The S¢xlal Prescrlbln8 Llnk Workers sUPPOrted
cllents across a varlety oflssues includin8 mental heallh, houslng, bereavement, benefrts, findln8 groups
and actlvities and many more.
As the PCN seNlces have developed and grown, the need was Identffled for a strateglc manazement role
alongside operatlonal staff managernent and monltorin8 responslblllt5es. As such our exlstSn8 Senlor Social
Prescrlbin8 Llnk Worker was promoted to Soclal Prescriblng and Personallsed Care Lead and now takes a
lead on PCN contract management meetSn85 for the Soclal Prescrlbers and Health and Wellbeln8 Coach.
In role acts as a trla8e Inlo ihe servlce, beln8 the first polnt of contact for new cllents. checkln8 sultabllty
and maklng any"qulck wSn" s18nposts to services such as Cltizens Advlce, Food Banks and Llving Well Sefton
MeThtor5. Thls role ha5 already had an Immensely posltlve Smpact on the cllents experlence of Soclal
Prescrlbin& reducln8 unnecessary waitln8 times and reducing enabllng people to access servlces more
efflclently.
The last year ha5 seen the team bulldlng greater connertlons wllh GP sur8erles, workln8 collaboratlvely as
part of multl-disclpllnary teams wlth other healthcare professlonals and are valued by sur8erles a5 a hollstl
offer when addressing health and wellbeln&
Health and Wellbein8 Coach
The Health and Wellbeln8 Coach role based at St Marks Surgery Is contlnuln8 to develop well recelvin8
pos5tive feedback from Clients. We saw a steady number of referrals throughout the year and the role
support5 client5 lookin8 to engage In posltive health behaviour change and can cover a varlety of topics
personal to that Indlvlduals, 8oals includln8 wel8ht rnana8ernent, exerclse, good sleep hy8lene and mental
health and wellbeing. The Health and Wellbeing Coach has made good connectlons wlth cllnicians in the
sur8ery to encourage referrals and has started to extend referral routes to other professlonals withln the
prartlce such as reception slaff and 5elf-referral via promotional posters In waitlns rooms etG
Other Grants
Brighter Living Partnershlp were successful in obtainlng a number of drfferent grants throughout the year to
further support our turrent work and ITh some cases, expand our reach,
Page 6

Brighter Llvlng Partnershlp
Trustees Annual Report
We recelved £3080 vla Sefton CVS to extend the Warrn Space from Ortober 23 to March 24 and £700 for
Welcome Spaces Spring and Summer 2023. We received £1500 from the Barrett Foundatlon to support the
Men's Group and £500 from Sefton CVS atso to 5UPPOrt the Men's Group• and £4225 from PH Holt to
support our volunteer expenses.
FINANCIAL REVIEW
The Trustees believe that we need to maintain sufficient reseNes in the Contingency Fund to ensure that
we can meet any contrartual obliBatlons to staff and to malntain the operatlon of the organlsatlon for a
year throu8h the servlces of a part tlme coordinator. It is the Trustees, vlew that the current reserves the
Charlty holds are sufflclent for these purposes.
The Trustees would like to thank all of the staff and volunteers for thelr tremendous efft>rts and
cornmltment to the communlty over the past year.. the work that h85 been undertaken has been $18nfflcant
and has made such a difference to local people. Lastly as Chalr, l also want to thank all the TNstees for thelr
advlce, support and engagement throughout the year.
STRUCTURE, GOVERNANCE ANO MANAGEMENr
Brighter Living Partnership Is a eompany Ilmlted by guarantee govemed by fts Memorandum and Artlcles of
Associatlon dated 17th November 1999. It Is re8lstered with the Charlty Comrnlsslon.
As set out In the Articles of Association the trustees are elected by members of the charltable company
attendlng the Annual General Meetln8. The longest servlce one third of trustees rellres each year and Is
able to offer themselves for rtrelertion.
Durln8 the 202312024 finance year, the 8ri8hter living Partnershlp Board of Trustees met formally ffve
tlmes. Th15 Included an away day sesslon wlth senlor staff members. All rneetlngs were conducted In
hybrld fashlon. Wlth the support of one of our new Trustees, Su2y Nin8, we have started to develop an
organlsatlonal strategy lor the organlsatlon. Thls has Involved Trustees and senlor staff but wlll need IQ
develop wlth the new leadership team lrnvolved.
In between meetings, Trustees were kept up to date with re8ular e-malls and other correspondence. All
trustees were actlvely en8aged and were able to support the staff afound pollcyl finance and safe8uardln8
Issues durln8 the year.
The Trustees are responslble for keepln8 proper accountlng records that dlsclose wlth reasonable accuracy
al any time the flnancial position of the charlty and to enable them to ensure that the financial statements
comply wlth the Companies Act 2006. The Trustees are also responsible for safeguanlln8 the assets of the
charlty and hence takin8 reasonable steps for the preventlon and detectlon of fraud and other irregularltles.
The above report has been prepared In accordance wlth the provlslons appllcable to cornpanle5 subject to
the small companles regime a5 set out In Part 15 of the Cornpanies Act 2006 and In accordance wlth the
Charltles SORP IFRS 102).
If of the board
.E. Bellamy
Trustee
14 November 2024
Page 7

Brlghter Uvlng Partnershlp
Independent Examlners Report
Independent Examlner's Report to the trustees of Brfghter Llvlng Partnershlp
I report to the charlty trustees on my examination of the flnancial statements of Brlghter Livlng Partnership
for the year ended 31 March 2024 which comprise the Statement of Financial Artlvltles, the Summary
Income and Expendlture kcount. the Balance Sheet and Ihe related notes.
Responsibillties and bas1$ of report
As the trustee5 Ot the charlty (and also Its dlrectors for the purposes of company lawl you are responslble for
the preparatlon of Ihe flnancial statements In accordance wlth the requiremenls of the Companles Acl 2006
l*he 2006 Act.
Havlng satlsfled myself that the financial statements of the charity are not requlred to be audlted under Part
16 of the 2006 Act and are ell8lble for Independeftt examlnatlon, I report In respect of my examlnatlon of
your charlty's financlal statements as carried out under Section 145 of the Charilies Act 2011 ('the 2011 Act,).
In carryln8 Out rny examinatlon I have followed the Dlrectlons Blven by the Charity Commlsslon under sectlon
145{5)Ib) of the 2011 Aa.
Independent examIne￿$ statemerrt
As the charitvs gross income exceeded £250,000 voui examlner must be a member of a body Ilsted in
sectlon 145 of the 2011 Art. I confirrn that l am quallfted to undertake the examlnatlon because l am a
member of Institute of Chartered Accountants In England and Wales.
I have completed rny examlnation. I can confirm that no rnaterlal matters have come to my attention In
connectlon wlth the exarnlnatlon 8lv5n8 me cause to belleve that..
• accounting records were not kept In accordance with section 386 of the 2006 Act . or
the flnanclal statements do not accord with those records; or
• the flnancial statements do not cornply wlth the accountlng requlrements under sectlon 396 of the 2006
Act other than any requlrement that the flnanclal statements give a 'true and fair, view whlch Is not a
matter consldered as part of an Independent examinatlon; OT
the financlal statements have not been prepared In accordance with the Charities SORP (FRS 1021.
I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to whSch
attentlon should be drawn In thls report in order to enable a proper understandln8 of the flnanclal
statements to be reached.
lan Wrl8ht
Chartered Accountant
Sefton Councll for Voluntary SeThlce
Burlington House
Crosby Road North
Waterloo
Liverpool
L22 OLG
14 November 2024
Page 8

Brlghter U¥lng Partnership
Statement of Financial A¢tivitles
for the year ended 31 March 2024
Unrestricted Restrfcted
fund$
funds Total funds Total fvnds
2024
2024
2024
2023
Notes
Incom• and endowments
frfAn:
Donatlons and legacies
Charitable actlvltles
2,797
31,987
477.087
320
479,884
32,307
456,853
44,921
Total
34,784
477.407
512,191
501,774
Expendlturt on:
Charitable adivities
70,035
70,035
455,453
525,488
525,488
506,052
506,052
Totsl
455,453
Net 8aln5 on Investments
Net expendlture
Transfers between fvnds
135,251)
21,954
{13,297}
14,278)
Net expendlture before other
ia5ns/llosses)
(35,2511
21,954
(13,2971
(4,278)
Other Balns and losses
N•t movement In funth
(35,251)
21,954
113,2971
14,2781
R•condll•tlon ol funds:
Total funds brou8ht for4vard
120,534
34,730
155,264
159,542
Total lunds carrled fmvard
85,283
56,684
141,967
155,264
Pa8e 9

Brl8hter Llvln8 Partnership
Balance Sheet
at 31 March 2024
Company No. 03973156
Notes
2024
2023
Flxed assets
Tan8lble assets
Current assets
Debtors
Cash at bank and in hand
36,158
215,799
251,957
{109,990)
141,967
14L967
1,810
259,424
261,234
(105,970)
1SS,264
155,264
Credlton: Amount fallln8 due wbthln one year
Nei current assets
io
Totsl assets kn curnent Ilabllltles
Nel assets excludlng penslon asset or Ilablllty
Total net assets
141,967
155,264
141,967
155,264
The lunds of the charfty
Rethcted funds
Restricted Income funds
11
56,684
56,684
34,730
34,730
Unrestrlrted fvnds
General funds
Oe51gnated funds
li
35,283
50,CKIO
70,534
50,000
120.534
85,283
ft•seTV•S
li
Total funds
141,967
155,264
Th•se accounts have been prepared in accordance wlth the speclal provislons of Part 15 of the Companies
Act 2006 relatin8 to small companles.
For the year ended 31 March 2024 the comp¥ny was entttled to exemptlon under sectlon 477 of the
Companles Act 2006 relating to small companles.
The members have not required the company to obtaln an aud1¢ in accordance with sectlon 476 of the
CompanSe5 Art 2006.
The direttors acknowledge their responsibilities for complylng wlth the requlrements of the Companles Act
21X)6 with respect to accountin8 records and the preparatlon of accounts.
Approved by the board on 14 November 2024
And igned o
s behalf by:
N.E. Bel
Trustee
14 November 2024
amy
Page 10

Brl8hter Living Partnershlp
Notes to the Accounts
for the year ended 31 March 2024
l Ac¢ountlng policies
Basis of preparatlon
The flnancial statements have been prepared in accordance with the charlty's 8overnln8 documenl, Ihe
Companies Act 2006, FRS 102 "The Financial Reportlng Standard appllcable In the UK and Republic of
Ireland" ("FRS 102") and the Charitie5 SORP "Accountin8 and Reportlng by Charlties: Statement of
Recommended Practlce appllcable to charltles preparln8 their accounts In accordance wfth the flnanclal
Reportlng Slandard appllcable in the UK and Republicof Ireland IFRS 1021" (effective ljanuary 2019).
The charlty meets the definttlon of a publlc beneflt entity under FRS 102. Assets and Ilabllltles are initlally
recognlsed at h15torlcal c05t or transactlon value unless otherwlse slated In the relevant accountln8
policy note. The functional curiency used is the £ Sterlin8.
Assets and Ilabllltles are Inltlally recognized at hlstorical cost ortransaction value Unless Othe￿ISe stated
In the relevant accountlnB pollcy nole.
The funcllonal wrrency used Is the É Sterlln8,
Prep•ratlon ot the accounts on a 8olnB ¢onc•rn ba￿$
At the time of approvin8 the accounts, the trustees, have a reasonable expectatlon that the Charlty has
adequate resources to contlnue in operatlonal exlstence for the forseeable future. As such these
accounts have been prepared under the 8oln8 concern basls.
Chan8e In b•$l$ ol attountln8 or to prevlous •c¢ounts
There has been no chan8e to the accountin8 pollcles Ivaluatlon rules and method of accountln8I slnce
last year and no changes have been made to accounts for prevlous years.
Fund accountlng
Unrestrlcted funds These are avallable for use at the dlscretlon of the trustees In furtherance of the
general objects of the charity.
These are unrestrlcted funds eamiarked by the trustees for partlcular purposes.
These are unrestrlcted funds whlch include a revaluatlon reserve representln8 the
restatement of investment assets at thelr market values.
These are avallable for use subject to restrlrtlons Imposed by the donor or throu8h
terrns of an appeal.
Desl8nated funds
ftevaluatlon funds
Restrlcted fun(ts
Page 11

Bri8hter Uvln8 Partnership
Notes to the Accounts
Income
Reco8nitlon of
income
Income is included in the Statement of Financial Activities ISOFAI when the tharity
becomes entltled to, and vlrtually certain to recelve, the Income and the amount of
the Income can be measured wlth sufflcient rellability.
Incorne wlth related Where Income has related expendlture the Income and related expenditurels
expenditure
reported 8ross In the SOFA.
Donatlon5 and
le8acies
Voluntary Income recelved by way of grants, donations and 8rft$1s Included in the
the SOFA when recelvable and only when the Charity has uncondltional
entltlement to the Income.
Tax reclaims on
Income from tax reclalms Is Included In the SOFA at the same time as the
donations and Efft5 gift/donatlon to whlch It relates.
Donated servlces
These are only included In Income Iwlth an equivalent arnount in expendSturel
and facllities
where the benefrt to the Charlty Is reasonably quantifiable, measurable and
materlal.
Volunteer help
The value of any volunteer help recelved Is not Included In the accounts.
Investment Income Thlsls Included In the accounts when recelvable.
Galns/llossesl on
Thls Includes any 8ain or loss resullln8 from revaluln8 Investments to market value
revaluatlon of fixed at the end of the year.
assets
Gains/(lossesl on
Investment assets
Thls includes any 8aln or Ioss on the sale of Investments,
Expendlture
Recognltlon of
expenditure
Expendlture Is recognised on an accruats ba315. Expendlture Includes any VAT whlch
cannot be fully recovered, and Is reported as part of the expendlture to whlch It
relates.
Expenditure on
These comprlse the costs associated wSth attracting voluntary Income, fundralsln8
ralsing funds
tradlng costs and Investment management costs.
Expenditure on
These comprise the costs Incurred by the Charity In the dellvery of Its activltles and
charitable activitles services In the furtherance of Its objerts, in¢ludln8 the makln8 of 6rants and
governance costs.
All 8rant expenditure Ss accounted for on an actual pald basls plus an accrual for
fants that hove been approved by the trustees at the end of the year bul not yet
paid.
These include those costs assoclated wlth rneellnB the constltutlonal and statutory
requirements of the Charlty, Includln8 any audlt/independent examlnation fees,
costs linked to the strategic management of the Charlty, tOBether wllh a share of
other admlnlstratlon costs.
Other expenditure These are support costs not allocated to a particular artivity.
Grants payable
Governance costs
Tax•tlon
The charily Is exempt from corporatlon tax OD it5 charitable artlvities.
Page 12

Brighter Uvlng Partnershlp
Notes to the Accounts
Tanglble fixed assets and depreclatlon
Depreciatlon Is provlded at the followlng annual rates In order to write off each asset over Its estSmated
useful life:
Equipment
Motor Vehicles
25% Reducing balance
25% Reducing balance
Freehold in¥estment property
Investment properties are rneasured Inltlally at cost and subsequently at falr value at each balance sheet
date and are not depreclated. All 8alns or losse5 are taken to the Statement of Flnancial Actlvttles as they
arlse.
Stocks
Stock ts Included at the lower of cost or net reallsable value. Donated Items of stock are recognlsed at falr
value whlch15 the amount the charlty would have been wlllSn8 to pay for the Items on the open market.
Trade and other debtors
Trade and other debtots are recognlsed at the settiernent amount due after any trade dlscount offered.
Prepayments are valued al the amout)t prepald net of any trade dlscounts due.
Cash and Cash equlvalents
Cash and cash equivalents comprise cash ai bank and on hand. dernand deposlts with banks and other
5hort.tenn hl8hly Ilquid Investments wlth orlginal maturltles of three month5 or less and bank overdrafts.
In the statement of flnanclal posltlon, bank overdrafts are shown wlthln borrowln85 or current Ilabllltlés.
In the Statement of Cash Flows, cash and cash equfvalents are shown net of bank overdrafts ihat are
Yepayable on demand and form an Inie8ral part of the company's cash management.
Trade and other uedltors
Short term credltors are measured at the transartlon prlce. Othei credltor5 •nd provlslons are reco8nlsed
where the charlty has a present obllgatlon resultlng from a past event that wlll probably result In the
transfer of funds to a third party and the amount due to settle the obll8atlon can be measured or
estimated rellably. Credltors and provision5 are norrnally reco8nised at lhelr settlement amount after
allowing for any trade dlscounts due.
Researth and development
Expendlture on research and development Is wrltten off In the year In whlch It Is Incurred.
Forel8n currencles
Monetary assets and Ilabllbties denomlnated In c￿r￿n¢le5 other than the functlonal ctsrrency of the
charity are Iranslaled at the rates of exchan8e prevalllng at the end of the reporting period.
Transartlons In currencles other than the functlonal currenry of the char)ty are recorded at the rate of
exchange on the date that the transaction occurred.
All exchange differences are are taken into account In arriving at net Incomelexpenditure.
Page 13

Brfghter Living Partner5hlp
Notes to the Accounts
Leased assets
' Where the charty enters into a lease whlch entails takln8 substantially all the risks and rewarqls of
ownershlp of an asset, the lease Is treated a5 a finance lease.
Leases which do not transfer substantially all the rlsks and rewards of ownershlp to charlty are Classified
as operaiing leases.
A5set5 held under finance leases are Inltlally recognised as assets of the charity at thelr falr value at the
lnceptlon of the lease or. If lower, at the present value of the minimum lease payments. The
correspondlng liabillty to the lessor is included In the balance sheet date as a finance lease obllgatlon.
Lease payments are apportloned between flnance expenses and reduction of the lease oblrgatlon so as to
achleve a constant rate of Interest on the rernaining balance of the Ilability. Finance expenses are
recognised immedlately, unless they are direttly attributable to qualifylng assets, in which case they are
capllalised in accordance wlth the chartty's poliLy on borrowlng costs,
ssels held under finance leases are depreclated In the same way as owned assets.
Operatln8 lease payments are recognlsed as an expense on a stralght-llne bas15 over the lease temi.
In the event that lease Incentives are receNed to enter into operating leases, such Incentlves are
recognised as a liabillty. The aE8regate benefit of Incentlves Is recognlsed as a reductlon of rental
expense on a str4i8ht-Ilne basis.
Penslon Costs
The charity operates a deflned contrlbutlon plan for tts employees. A defined contrlbutlon plan Is a
penslon plan under which the company pays flxed contrlbutlons Into a separate entity. Once the
contdbutions have been pald the company has no further payments obli8atlons. The contrlbutlons are
recognlsed as expenses when they fall due. Amounts not pald are shown in accruals in the balance sheet.
The assets of the plan are held separately from the company In Independently admln15tered fund5.
Re￿Ipt of donated goods. facilitles and servlces
All donated goods, facilities and ser4lces recelved are recognlsed wlthin Incomln8 resources and
expenditure at an estlmate of the value to the charhy.
2 Company stst
The company Is a prlvate company Ilmlted by 8uarantee and consequently does not have share capltal,
Page 14

Brl8hter Uvin8 Partnershlp
Notes to the Accounts
3 Ststement of financial ActhiSties- prior year
Unrestrlcted
funds
2023
Restrlcted
nds T•)tsl funds
2023
2023
In¢om• and endowments from:
Donatlons and legacles
Charltable activitles
400
44,312
456,4S3
609
456,853
44,921
Totsl
44,712
457,062
Xll,774
Expendlture on:
Charitable actNltles
59,021
447,031
447,031
506,052
506,052
Total
59,021
Net In¢ome
(14,309)
30,258
10.031
(30,258)
(4,2781
Transfers between funds
Net in¢ome before other
ialnslllossesl
Other galns ond Ios$L%&'
Net mov•ment In funds
15,949
(20,227)
(4,278)
15,949
{20,227)
14,278)
Reconclllatlon of funds:
Total funds brou8ht forward
Total tunds carrled foNard
104,585
54,957
34,730
159,542
155,264
120,534
Page 15

Brl£hter LivlnB Partnershlp
Notes to the Accounts
4 Income Irom donations and legacles
Unrestrlrted
Restrirted
Total
2024
Total
2023
Soclal PrescriblnB
rime To shine
PHHoll
Steve Morgan Foundatlon
Hlgh Park - Blg Lottery
Llvin8 Well Sefton
Natlonal Lottery Communlty
Fund
Donations and legacles
Jubllee Fund
Sport England Together Fund
Cook and Eat- Llvlng Well
5efton
Localltles Grant
PHP Fundln8
Warm Spaces
Men's Shed
Restrlcted 8rants held for
smaller or8anlsations
8airetl Developments
276,640
276,640
223,219
7,850
4,225
28,250
41,997
109,728
4,225
28,250
41,997
109,728
109,728
64,627
1,297
2,365
3,662
1,620
4.250
11,000
10,802
10,802
18,275
8,796
3,008
3.300
3,080
3.080
1,500
2,797
1,500
479,884
477,087
456,853
5 In¢ome from charftabl• •ctlvftles
Unrertrlcted
Restrirted
Total
2024
Totsl
2023
Charitable activities
3,057
320
3,377
7,146
609
Shoppln8 SeYvl¢é
28,930
31,987
28,930
32,307
37,166
44,921
320
Page 16

Brighter Uvlng partne￿hIp
Notes to the Accounts
6 Expendlture on charlt•ble aetivltles
Unrestri¢ted
Restrfcted
Total
2024
Total
2023
Expendlture on choritoble
ortivltles
Heakhy Livln8
Admln costs
Employee costs
Motor and travel costs
39,592
455,453
495,045
479,643
3.003
4,228
12,106
10,030
1,076
3,003
4.228
12,106
10,030
1,076
2,372
1,424
10,475
9,863
2,275
Premtses cosls
General adminlstratNe cosls
Legal and professional costs
70,035
455,453
525,488
506.052
7 Staff costs
No employee recelved emoluments In excess of £60,000.
8 Tanilble flxed assets
Motor
Vehlclei
Equlpm•nt
Totsl
Cost or revaluatlon
At l Aprll 2023
At 31 March 2024
Depreclation and
Impalrrnent
At l April 2023
At 31 March 2024
8,000
8,000
8,000
8,000
8,000
8,IXIO
Net book values
At 31 March 2024
At 31 March 2023
9 Debtors
2024
2023
Trade debtors
Prepayments and accrued income
33,971
2,187
36,158
1,810
1,810
Page 17

8riBhter Uvlng Partnership
Notes lo the Accounts
Credltors:
amounts falllng due wlthin one year
2024
2023
Trade credltors
Accruals
108.928
1.062
109,990
104,908
1,062
105,970
Page 18

Brl8hter Llvln8 Partneryhlp
Notes to the AccouTrts
11 Movement In fvnds
Incomlns
r•sources
(Includinz
other
At l Aprtl zaIns/l￿se$
2023
Resources
•xp•nd•d
At31
Marth
2024
Restrf¢ted funds:
Rthrted In￿me lunds:
Soclal Prescribin8
Locallty Grant
Hl8h Park- 818 Lottery
SCVS- Llvln8 Well Sefton
Men's Shed
PHHolt
Steve MorBan Foundatlon
Warm Spaces
Men's Group
276,640
10,802
42.227
109.728
455
4.22S
28,250
3,080
2.000
(266,293)
110,619)
149,1571
{108,9531
1455)
1664)
{14,232)
(3,080)
(2.OCQ
10,347
183
26,358
1,855
33,288
3,561
14,018
362
362
Totol
34,730
477.407
(455,453)
56,684
Unrestrkted fvnds:
General lunds
70.534
34.784
(70,035)
35,283
0•$18n•ted fvnds:
Contin8ency Fund
Total
50,000
50,000
50,C
Totsl funds
155,264
512,191
(525,4881
141,967
Purposes and restrlctlons In relatlon to the funds:
Restrlcted funds.,
Soclal PrescriblnB
Locallty Grant
Hl8h Park- Bl8 Lottery
SCVS - Uvln8 Well 5efton
Men's Shed
PHHolt
Steve Morgan Foundatk)n
Warm Spaces
Men's Group
Designated funds:
Contln8eThry Fund
Link workers
Communlty artlvltles
Communlty actmtles
Wellness seThice
Men's sochl actSvllles
Community Actlvltles
Staff salaries
Pfovi5ion of warm sp•ces
Men's social actlvities
Page 19

Brf£hter Uvln8 Partnetshlp
N•Xes to the Accounts
12 An•lys15 of net •ssets between lunds
Unrestrlrted
funds
Restrlcted
lundg
Total
Net ￿rrent assets
85,283
85,283
56.684
56.684
141,967
141,967
13 Recon¢lll•tlon of nrt cash / (nrt debt
At31
March
2024
At l Aprl
2023
C•$h flows
Cash and cash equlvalents
259,424
259,424
(43.625)
143.625)
215,799
215,799
Net ush / (net debt)
259,424
(43,625)
215,799
FRS 102 requlres and entlty to report changes In net debt In the accountln8 perlod. Bri8hter Living
Partnershlp does not carry any debt or other borrowln8s and has a posltlve net cash posltlon
14 R•l•t•d p•rty dlsdosures
Controlllnq party
The company Is Ilmfted by 6uarantee and has TK> sh•re capltll; thus rbo sln8le party controls the companv.
Page 20