**----- Start of picture text -----**
Brighter Opportunities
for Special People
**----- End of picture text -----**
**----- Start of picture text -----**
Registered Charity No. 1107392.
Registered in England & Wales. Company No. 52840
**----- End of picture text -----**
**Brighter Opportunities for Special People The BOSP Office, Wot Tyler Country Park, Pitsea Hall Lane, Pitseo, Basildon, Essex SS16 4UH Telephone: 01268 553117 email: enquiriesebosp.co.uk Website: www.bosp.co.uk Registered Charity No. 1107392. Registered In England & Wales. Company No. 5284004.** WHAT'S INSIDE QuEen'sAward 1wVd￿￿tlryS•rdc• Report of the Trustees Including Chairman's Revièw Objectives and Activities Achievements and Performance Financial Review 10-12 Structure. Governance and Management 13 Reference and Administrative Details Trustees, Responsibilities in Relation to Financial Statements Statement ol Financial Activities 16 Balance Sheet 17-18 Statement of Cash Flows 19 Notes to the Accounts 20-27 Independent Examiner's Report 28 BOSP.CO.UK BOSPESSEX BOSPCHARITY BOSPCHARITY Brighter Opportunities for Speciol People The BOSP Office, Wat Tyler Country Park. Pitsea Hall Lane, Pitsea, Basildon, Essex SS16 4UH Telephone.. 01268 553117 email= enquiries@bosp.co.uk Website= www.bosp.co.uk keg15tered Charity No_ 1107592. RÈ915tÈred in England & Wale5_ Company No. 5284004. REPORT OF THE TRUSTEES QueEn'sAw3r The Trustees are pleased to present their annual directors report together with the financial statements of the charity for the year ended 31st March 2025, which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice ISORP) applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable to UK and Republic of Ireland {FRS 1021 {effective Ist January 2015). CHAIRMAN'S REVIEW BOSP is now in its 33rd year and, like most chorities, this year we have been workin9 Wlth the challenges associated with a considerable rise in National Minimum Wage and National Living Wage. e are operating in a very tough environment to deliver effective and sustainable solutions, whilst facing ever increasin9 changing legislation, safeguarding, HR, risk assessing and training, which are all essential if we are to be accountable, but which puts local charities such as BOSP under additional prèssure. As a self-funded charity, and in response to reduced grant funding availability and increased competition for such funds, there have been considerable efforts by the BOSP team and our community of supporters to increase donations. These endeavours combined with a substantial gift of £50,000 resultèd in an increase in donations from £88,794 in 2024 to £175,616 in 2025. As a result, despite the current economic uncertainties and the challenges facing all small charities, l am pleased to announce that we increased both our income and our service delivery, in addition to yielding a vital surplus to support our plans for a larger premises. Demand for support grows weekly, and with over 150 children on our waiting list, we have no choice but to seek new premises if we are to increase capacity further, and have a permanent base to provide greater security and autonomy. l om extremely proud of our dedicated workforce, volunteers, and fellow Trustees at BOSP, whose hard work and endeavours will no doubt make this possible. I would also like to extend my heartfelt thanks to all our supporters for showing their care and commitment to children with complex disabilities and life-limiting illnesses, by continuing to donate, in the knowledge that despite the many changes in the economy, BOSP has remained steadfast in its resolve to support some of the most isolated and marginalised families across South Essex and the surrounding areas. Peter Davies- Chairman OBJECTIVES & ACTIVITIES QueEn'sAw3r OUR VISION For children and young adults with complex disabilities and life limiting conditions, and their families, to live the best life possible. OUR MISSION To improve the lives of children and young adults with complex disabilities or life- limiting conditions, and their families, by providing high quality, fun, educational activities, support and respite care. Profound learning disabilities and critical illnesses blight young lives and put great stress on the family unit. Children who are very ill or have a disability face discrimination and substantial barriers to participation in mainstream activities, resulting in the whole lamily becoming marginalised and vulnerable to depression, family breakdown and social exclusion. BOSP provided 18 different activity clubs and support services on weekdays, weekends, evenings and during school holidays, helping to keep families together and children in their homes. A summary of the Charity's main objectives: _ a) the relief of children and young people with special needs by fhe provision of recreational activities to improve the quality of life of such children and young people b) the relief of parents, carers and families of children and young people with special needs through the provision of support and respite To achieve its objectives, BOSP will: t)eliver a premium service that combines matched care support with o high Support Worker to child/young person ratio, that is accessible and affordable to families Ensure that children, young people and their families are at the centre of our services Ensure that the Charity meets the needs of its seryice users Provide sale and appropriately risk assessed services Ensure that a highly skilled staff team are enabled to work productively and securely within a healthy, supportive and professional environment Maximise opportunities for collaboration, partnership and joint working with other organisations Ensure that our services are provided to families based on need, fairness and that our commitment to diversity is evident Ensure that the consultation, planning, delivery and evaluation of services are maintained effectively and efficiently to enable continuous improvement Ensure that the Charity can adapt to changing circumstances Ensure our fundraising strategy continues to access o variety of funding streams, thereby ensuring the Charity's sustainability and longevity OUR SERVICES AND SUPPORT QueEn'sAw3r Doctor BOSP'S pathway of support for children from birth to 25 years, provided the following clubs and support services in the year ending 31st March 2025: BOSP Tots BOSP Tots is our early intervention support group on a Tuesday morning at BOSP'S Skills for Lile Centre, designed for parent carers, grandparents and babies and toddlers up to 5 years of age. These sessions provide opportunities for our specialist staff and professionals to suggest strategies to support communication and behaviour, easing the transition into nursery or school. It has also been a vital resource for parents to meet other parents in similar circumstances. Sensory Sessions We offer bespoke sensory sessions for children and their parent carers who cannot ottend a group session because their health needs preclude them or because it will be too overwhelming. These sessions provide stimulating or de-stimulating activities in a safe environment, that build up their confidence and ability, to help them bè better equipped to deal with the world oround them. Sensory environments can help de-stress and be highly absorbing, providing comfort and calm for overactive and distressed individuals. Working with parents and schools, children have successfully transitioned back into education as a result ol their attendance. Saturday Club BOSP'S Saturday Club is run out of the Pioneer School in Basildon. The fantastic facilities allow us to provide children and young people with the structure on which so many thrive. There are interactive soft-play rooms, a sensory garden, outdoor gym, all weather sports pitch, an adventure playground, and an opportunity to try arts and crafts ond messy play. BOSP also hires qualified outside specialists to provide activities such as music therapy. Let's Connect Our Saturday 'Let's Connect, club for young people Il+ is aimed at enabling young people to meet and socialise with their Iriends in the community. The staff who work alongside the young people help to loster the young people s social and communication skills, allowing them to practise life skills, such as handling money, decision making and road safety. Activities this year included music therapy, BOSP cinema, a Christmas paty, as well as trips to Hollywood Bowl, Barleylands Farm, Mulligans Golf, Wat Tyler Country Park, Call of the Wild, Sealife Adventure, all with an opportunity to eat out. Holiday Club The school holidays can be a period of high stress for our families, due to the change in the child or young person s routine and lack of social opportunities to mix with peers. BOSFYS Holiday Clubs provide a variety of social opportunities to provide children and young people with the consistency they need. The Pioneer School is our base lor some of our Holiday Clubs, providing a wide range ol stimulating activities. In addition to core activities such as sensory activities and adventure playgrounds, experts are brought in from different fields to deliver diverse and exciting activities, including music therapy. OUR SERVICES AND SUPPORT QueEn'sAw3r Hydrotherapy Inclusive swimming takes place on Saturdays and some school holidays. The gentle, non-weight bearing exercise combined with warm water and fun exercises can maintain and/or develop physical ability and psychological well-being, whilst meeting the sensory needs of the children we support. skills, and Woodland Warriors. These activities help to increase the children s and young people s self-esteem and challenge the perception they have of themselves. With different activities each day, children and young people grow in confidence, mix with peers, and learn new skills in a natural environment, while having lots of fun. Holiday Club Out & Abouts Our high-level support at BOSP enables us to deliver a wide range of exciting inclusive social activities to children aged 4 years and above out in the community. Out and about trips this year included Old MacDonalds Farm, Sealile Adventure, Call of the Wild Zoo, and Barleylands Farm.. Whizzy Woodland Away Days Our woodland scheme takes place during school holidays at the Thriftwood Scout Camp in Brentwood and Wat Tyler Country Park in Pitsea, Basildon. This club gives children and young people the opportunity to experience stimulating, exciting and sometimes daring outdoor activities, something many of our children and young people rarely have the opportunity to try. Activities this year included woodland walks, 30-foot climbing wall, archery, abseiling, pedal cars, animal encounters, music therapy, paty entertainers, circus skills and Woodland Warriors. These activities help to increase the children and young people s self-esteem and challenge the perception they have of themselves. With different activities each day, children and young people grow in confidence, mix with peers, and learn new skills in a natural environment, while having lots ol fun. After School Club Our after-school club is o great place for young people with SEND to make friends, have fun, and improve sociol communication and life skills in order to develop their independence. Activities included board games, quizzes, arts and crafts, treasure hunts, forestry activities, interactive group gaming and supporting the young people with their homework. A light evening meal/snack is included which the group will prepare and eat together. This club is currently open to pupils of Castledon School, Wickford where our Support Workers collect them mid- afternoon in the BOSP minibus. Big BOSP Our youth club runs on olternote Tuesdoys ot the Skills for Life Centre ond provides o wonderful opportunity for young people lo meet with peers. Sessions include quizzes. games. woodland activities, craft, lighi snack preparation and serving, X-box and Wii activities. Social anxiety has greatly reduced in many of the young people, with friendships made, and some young people have progressed to our over18's Chill Zone club that takes place out in th munity. **TheQueen'.s Award far Voluntary, 5@r-vice** tivererewarennate ## **Chill Zona** **Chill Zone is our 'Out & About' club for young people aged 18+, aimed at promoting independence through decision making, social skills and travel training on public transport. Activities this year included meals out, bowling, campfire & den building, BOSP Festivals, Parties in the Park, and trips to Oxygen Trampoline Centre, Boom Battle Bar, Adventure Island, Call of the Wild, Hackers Golf, Colchester Zoo, The Gaming Bus, Escape Room, and Jack and the Beanstalk pantomime. The young people are actively involved in deciding the activities they would like to participate in, and BOSP endeavours to incorporate these into it's planning.** ## **Skills 4 Life Day Opportunities** **This weekday group supports young people as they transition into adulthood, supporting them whilst in part-time education or when leaving full-time education. Not only are important social and communication skills practised, vital life skills such as money handling, budgeting, and travel training are taught, along with enterprise opportunities such as coffee mornings and afternoon teas. Meal planning, healthy eating, exercise, and sports such as swimming, dance and cycling also form part of the curriculum. Whilst based in Wat Tyler Country Park, every day included an exciting trip out in the community, to venues such as Just Ride Accessible Biking, Boydell's Dairy Farm, Hopefield Animal Sanctuary, Phabulous Cafe, Hertfordshire Zoo, Sealife Adventure, and Chessington World of Adventures, as well as a visit to Essex & Hertfordshire Air Ambulance.** ## **Family Fun Day** **In response to requests via our annual family survey, BOSP delivered its first Fun Day for the whole family in Thriftwood Scout Campsite, Brentwood. Parent carers, children with disabilities, siblings and grandparents took part in fully inclusive activities including abseiling and wall climbing, archery, animal encounters, party entertainers, BBQ, woodland activities and crafts. Families loved the safe, welcoming environment, chatting to other families and for some, it was the first time they had attended activities as a whole family.** ## **Christmas Parties** **As well as the usual Christmas themed events at all our clubs in December, BOSP delivered a five-hour extra special party on the last Saturday before Christmas. Entertainment included music therapy, a party entertainer, seasonal crafts and a visit with gifts from Santa and his elf. Many of BOSP's children are unable to attend Christmas party's elsewhere due to their high support and/or medical needs, but BOSP's specialist medication, communication and personal care Support Workers ensured they had the best time, whilst providing parent carers with a vital 5-hour break, enabling them to complete their last minute shopping or catch up o** n **much needed rest before the busy holidays.** ## **Big Day Out** **This inclusive day out to Chessington World of Adventures by coach provided a rare day out for children with disabilities alongside their parent carers and siblings, with the BOSP service team on hand to suRport if needed .** • OUR SERVICES AND SUPPORT QueEn'sAw3r Counselling BOSP understands the challenges of caring for a child or young person with a disability or life-limiting illness, the effects it can have on the entire family and the impact having a disability can hove on an individual's self_esteem and well-being. Our highly experienced Psychological Therapist/lntegrative Counsèllor supports children/young people with o disabilityi parents, ond siblings. Advocacy Our part-time advocate provides support for families whose children are either transitioning from early years to education, or from education to adult services. Support included signposting, advice, applying for carer's assessments and additional funding support, social care and education referrals, and obtaining specialist equipment. Peer Support Our peer support groups provide on opportunity for porents ond corers to meet other porents ond corers in similor circumstances, lo seek advice and share experiences of navigating the SEND system. OUR VOLUNTEERS BOSP is very involved in the community and relies on voluntary help to enable us to do what we do. 31 volunteer5 assisted with the organisation and running of fundraising events, governance and support work at sessions this past year. We would like to take this opportunity to thank our wonderful volunteers for their loyal support and service, and to acknowledge their valuable contribution throughout this year. 11 HOW OUR SERVICES DELIVER PUBLIC BENEFIT In reviewing BOSWS oims ond objectives ond the plonning of future octivities, the Trustees hove complied with the duty in section 17 of the Charities Acl 2011 and have referred to the Charity Commission s general guidance on public benefit and how the planned activities will continue to contribute to the aims and objectives that have been set. All BOSWS charitable activities fall within the description relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage in the Charities Act 2011 and are undertaken to further BOSP'S choritoble purposes for the public benefit. This Annuol Report detoils BOSWS ochievement ond performonce ond outlines the activities undertaken by the Charity and how these activities have benefitled the people it was set up to help. DIAGNOSES OF BOSP BENEFICIARIES QueEn'sAw3r BOSP relies upon grants, donations, and income from fees to cover operating costs. Our fee structure reflects that affordability and access to our services is extremely important lor our families and us. Should BOSP deem a family to be in crisis, we will endeavour to meet any requests for service. Although an Essex based Charity, BOSP'S services ore available to families who reside in neighbouring counties ond the East London Boroughs. We have seen a noticeable upturn in the number of children and young people with increasingly complex needs coming into the service. Many children and youn9 people who attend BOSP have complex disabilities, having more thon one condition. The toble below summarises some of the conditions with which our beneficiaries ore diagnosed: ADHD Agenesis of the Corpus Callosum Anxiety Emotional Dysregulation Angelman Syndrome Asperger's Syndrome Autism Spectrum Disorder Cask Syndrome Cerebral Palsy Chromosome Addition Chromosome Deletion Cri du Chat Syndrome Diabetes linsipidusl Double Incontinence Downs Syndrome Dyslexia Dyspraxia Epilepsy Fragile X Syndrome Fueosidosis Gastrostomy Feeding Global Developmental Delay Hearing Impairment Hemiplegia Holoprosencephaly Hyperkyphosis Hypermobility Syndrome Hypotonia Impulsivity Lissencepholy Low Muscle Tone Meningltis Mental Health Conditions Microcephaly Mutation in EEFIA2 gene Nystagmus Oppositional Defiance Disorder Pothological Demand Avoidance Sensory Processing Disorder Social Emotional Mental Health Sleep Disorder Speech & Language Delay Sturge-webber Syndrome Tetrasomy18p Thyroid Disfunction Tourette s Syndrome Visual Impairment West Syndrome White Sutton Syndrome ACHIEVEMENTS & PERFORMANCE QueEn'sAw3r 40.298 13.432 396 61 31 Indlvlduals Indlvlduthls resplLe hours dlrecl support IN￿r5 ooe regularly regular volunl••rs •mpl•y•d locally Over the last few years BOSP has been on an exciting journey of growth; launchin9 new services, moving into new premises, receiving the Queen s Award for Voluntory Service in 20?2 (the highest award a voluntary group can receive, equivalent to an MBE), whilst developing seNices to better support children and young adults with disabilities and life limiting illnesses, and giving much needed respite to their families, enabling them to pursuè their own leisure activities, work or catch up on much needed sleep. We continue to deliver a premium service that combines matched core support with a high Support Worker to child/young person ratio, that is safe and accessible and affordable to families, adapting to changing circumstances as required. As part of our continuous improvement, BOSVS Senior Management team and Board of Trustees re9ularly review our five-year business plan, which outlines our strategic approach and a high-level timeline for implementation of our plans and ambitions. We continue to face a range of challenges including rises in National Minimum Wage, National Living Wage and the cost-of-living crisis, which both increases our costs and places considerable pressure on fundraising from all sources. However, we feel we are well placed to respond flexibly to this dynamic context both financially and, in particular, because of the expertise and dedicotion of our staff. While our strategy covers a >5-year timespan, we recognise that the ever-changing context in which we deliver services and raise funds will require regular review and adaptotion ol our implementation plans. within this overall strategic fromework. Skilled Workforce We are incredibly proud of our wonderful team at BOSP. Many have lived experience, ore highly qualified and skilled in medication administration, manual handling, personal core, disability lifeguarding, British sign-language, Makaton, sign-language, personal care and behaviours that challenge. Each quarter BOSP Support Workers vote for the colleague they feel has gone the extra mile in their support of the children and young people, and each other. Below are the four awardees for 2024/25. Swt W•pk•p S￿PPort W4*k•* •f th• Q¥*t•tr Appd t• J¥0• 1014 J4ly t• S*pt•Ab•tr a02¥ t• IOIS W• BOSPt*•th Feedback from a BOSP Parent who became a BOSP Support Worker and was awarded Support Worker of the Quarter during the year: "l attended B05PTots with my son when he was waiting for his diagnosis with A5D and I watched how the girls ran the group and they were amazin9 My son built so much confldence here and I would love to help others the same.. "IYS the best place to worK it really is - amazing chari OUTCOMES QueEn'sAw3r Through the delivery of BOSWS structured and fully supported activity sessions, we have: Improved confidence and self-esteem as the children and young people learnt new skills and tried new activities Improved two-way eommunieation as the children and young people are encouraged to use Iheir speech, tolker devices, Makaton, and PECS, increasing their vocabulary when choosing activities, and appropriate use of sign language/PECs/short sentences by BOSP Support Workers Improved independence as the children and young people are 9iven choices and encouraged to make requests and make their own decisions e.g. what activity they want to do next or what to eat/drink Increased emotional resilience and mental well-being in parents as they accessed vital respite, enabling thèm to continue their caring role and work Ensured the children and young people have fun. Support Worker observation records, photographs and comments from the children and young people, as well as feedback from families and eKfernal partners provided us with evidence of the positive impact our services have on the lamilies we support. OUR IMPACT IN WORDS .1 was listened to, I was welcomed into the B05P family. I was given support, advice and Knowledge to help me understand and meet my Grandchild's needs" 'B05P is the only breaK we receive over a weeKend. My husband worKs full time whilst I have both autistic young adults (our children). Those days are so precious to us Just to be able to relax Knowing our children are so safe.. Thanks so much for the help with completing the online referral form to recLuest an assessment of my son's needs. You have helped me so much with all of this, which is all so difficuly. 'If I hadn't found this group and received the support that I have I wouldn't have made It through the last 3 years.. "I Just wanted to email to say how amazing your team were today at Call of The Wild. The way your staff worked, enga9ed and supported the children and young adults in their care. was beautiful to watch. Having a child with additional needs and worKing with children with additional needs. l understand how challenging the Job can be. Your staff made what they do looK easy and most irnportantly all looKed liKe they loved their Job. Vvhat lucKy children and young adultsl '5ince he's started 5Kills 4 Life a few weeKs ago. our family have seen a positive change at home with improved sleep, rnore vocal and less angry. 'My child struggles in school holidays with losin9 the normal routine of school. Having B05P to attend helps him cope with the holidays. The difference has changed our holidays massively for him and the whole family," FINANCIAL REVIEW QueEn'sAw3r The Trustees are pleased to report that Independent Examiners Ltd were appointed as independent examiner to the Charity lor the year 2024/25. The BOSP Statement of Financial Activities shows a net surplus for ihe year ended 31st March 2025 of £67,057. Compared with the 2023/24 financial year, our expenditure increased by 16.4 10 and our income increased by 29.? 1.. Our total income for 2024/25 was £614,373 This was raised through: Grants1£239,0601- Crants received to support our services Session contributions1£171,9041 Contributions received towards the provision of our services Donations {£175,6161- Donations include regular gifts, major donations, grants for general use, and money raised by local fundraising and community groups, businesses, and corporate partners Trading I£10,8241 Monies received Irom ticket sales for fundraising events, raffles, tombola, and goods sold a* sessions and events Other1£16,6981- Income from investments INCOME 2024125 INCOME 2023124 Ék?i. 22% ¢OntM¢ts 229,723 154L¥r* £12￿1? 3% e175.616 26% EB&791 Our total expenditure for 2024/25 was £547,316 This was spent on: SeNices for children and young people {£481,0791- Costs incurred to provide our clubs and support seNices Fundraising and events1£65,401) This includes costs of fundraising events and marketing to engage new supporters and raise the funds needed to deliver BOSVS services to ensure our sustainability Selling goods1£8561 nAcesfor hlldr•n and ypuni peopl•. £481,079.88% EXPENDITURE 2024125 tNldr•n and EXPENDITURE 2023124 G8n•failn8 fund5 •r fund￿4$1￿￿ funds and £410J164. 87% •¥•nts. e65.401. £59,303, 13% 5eHI Sèlllni 8ood5, £795. £836. 89p out of every £1 we receive is spent directly on seNices for children, young people and their families. The remainder is used to help raise the funds we require to ensure our long-term sustainability. 10 FINANCIAL REVIEW QueEn'sAw3r The successful delivery of our services is dependent upon financial support received from a wide range of funding sources, including charitable trusts, businesses, and community fundroising. In the current economic climate. it is difficult to predict the level of support we will receive. Actual income and expenditure are reviewed against budgets at each Trustee meeting to ensure the Charity's long-term financial stability is sustainable. During 2024/25, BOSP received charitable grants from the following trusts and foundations,. NHS Health Inequalities Fund {odministered by Basildon Billericay and Wickford CVS), Friarsgate Trust, Angus Lawson Memorial Trust, UKSPF Feasibility Grant {Basildon Council). Basildon Council. Boshier Hinton Foundotion, Charles S French Charitable Trust, The DWF Charitable Foundation, BBC Children In Need, Active Essex Together Fund {Essex County Council), Public Health Accelerator Bid (Essex County Council}, Moody Fund (administered by Essex Community Foundation), Manek Foundation {administered by ECF), Taylor Family Fund {administered by ECF, Diana Tinson Fund (administered by ECFI, Essex Youth Trust, Ewan Lane Musie Foundation, Fowler Smith ond Jones Trust, John Horniman s Children s Trust, Margaret Dobson Further Education Trust, Masonic Charitable Foundation (Chest Relief Scheme), Morrisons Foundation, Mrs Smith and Mount Trust, King Charles Charitable Fund IKCCF Small Grant), The D'oyly Carte Charitable Trust, Peter Harrison Foundation, The Talluloh Lewis Foundation, Happy Days Children s Charity, The National Lottery Community Fund - RC London and South Region, Tula Trust, The Edward Gostling Foundation, The Gostling Foundation, The Perry Watlington Trust, The Pixel Fund, Rotary Club of Billericay Mayflower Trust, Blakemore Foundation, Manek Foundation, Marsh Christian Trust, Provide CIC, The Fitton Trust, Lions Club of Billericay, Rotary Club of Brentwood a Becket, Billericay Round Table and Basildon Round Table. 100%￿, We are thankful to these and all our fantastic supporters, and for the fundraising efforts and on-going generosity of our many other donors including individuals, businesses, local councils, schools, children s clubs, community groups and other organisations who raise money every year to help us fund our services. ReseNes Policy and Going Concern The Trustees have examined the Charity's requirements for reserves in light of the main risks to the Charity. Considering factors such as requiring funds for unforeseen emergencies or other unexpected needs, uncertainty regarding grant funding, and the requirement to cover necessary expenditures in advance of receipt of income, the Trustees have established a policy whereby reserves should be be￿een three and six months of the Charity's general running costs. At 31st March 2025, BOSP held free reserves of £198,299 which approximates to 4.1 months general running costs. Free reserves exclude tangible fixed assets, designated funds, and unprovided commitments, as these are not readily available for general spending. On this basis, the Trustees believe that the level of free reseNes held will enable the Charity to sustain optimal levels of seNice delivery and meet financial commitments when due. To provide for future developments which cannot be met from future income, the Trustees have designated £200,000 of unrestricted funds towards the costs of a larger permanent premises. We envisage that during tough fiscal times, support will continue to be available for quality and valued specialist provision from organisations with an interest in the support ol families who have children and young people with disabilities. On this basis, the Trustees believe that adequate resources are available to fund the activities of BOSP for the foreseeable future and as such they are of the view that the Charity is o going concern. 11 FINANCIAL REVIEW QueEn'sAw3r Plans for Future Periods Through on90ing review and development of our strategic plan, we will aim to build new, and strengthen existing, relationships, forge local and corporate partnerships and look towards new models of delivery that will underpin a more sustainable future. We will also look to further develop our skilled volunteer base. BOSP intends to continue to provide its existing core seryices for which it has become so well respected. However, the Trustees acknowledge the changin9 funding situation of the sector and have strategies in place to address this with the aim of becoming a stronger ond more resilient organisation with broader service provision. These plans include developing our brand awareness, improving our digital presence and marketing to match the changing fundraising environment, identifying additionol funding bodies to secure multi-year funding, and expanding our weekday seryices. We will continue to invest in our organisation and technology to ensure we can achieve these goals. Our goal of having our own large equitable activity centre remains a long-term aspiration. The proportion of children and young people in the UK classified as disabled or having special educational needs in England has increased but their experiences and needs ore all too often not prioritised by public services and key government departments. (Council for Disabled Children & Disabled Children s Partnership 2024 Report). This National trend is reflected in our own growing waiting list for BOSP'S core activity and respite clubs, and we recognise thot a four year wait for families to access such seNices is unacceptably long. With current premises at capacity and a lack of fully inclusive premises available to hire in South Essex, we have no choice but to pursue having our own bespoke equitable centre if we are to support more fomilies nearing crisis. Part ol our review included commissioning a RIBAI (Royol Institute of British Architects) Feasibility study to look at the cost of refurbishing a building to meet such needs. The cost of the study was awarded to BOSP through the UKSPF Feasibility Fund. The coming year will also include a Capital Feasibility study, looking at if, and how, we can raise the necessary funds, along with a new Business Case to look at how we remain sustainable following such an expansion. Post Balance Sheet Events We anticipate the reduced income from Trusts and Foundations to continue for the coming year as investments yield lower returns, and more organisations are competing for the same funds. Whilst it is thought that high UK inflation will have an impact on the ability of our supporters to donate to choritoble couses, our experience this year has shown that increased appeals and commitment from our generous supporters has resulted in an increase in this area. We shall continue to diversify our income streams to rellect the changing landscape. 12 STRUCTURE, GOVERNANCE & MANAGEMENT QueEn'sAw3r Governing Document BOSP is a Company Limited by Guarantee governed by its Memorandum and Articles of Association, which were adopted on its incorporation on Ilth November 2004. BOSP is registered as a charity with the Charity Commission for England and Wales. The members of the Company are its directors, of which there are currently five. The liability of individual members in the event of winding up of the Company is limited to £10. Appointment of Trustee6 The Articles of Association adopted in November 2004 specify that Trustees shall be elected annually by the members of the Charitable Company attending the Annual General Meeting. The Trustees may co-opt additional Trustees during the year to fill specialist roles. All members are circulated with invitations to nominate Trustees prior to the AGM advising them of the retiring Trustees and requesting nominations for the AGM. When considering co-opting trustees, the Board has regard to the requirement for any specialist skills needed. Trustee Induction and Training Potential Trustees meet with the Chairman for an informal discussion. New Trustees undergo an induction where they meet the CEO and other key employees. They are briefed on their legol obligations under charity and company low, the Articles of Association, the Trustee decision-making process, the strategic direction, policyi key risks and the recent financial performance of the Charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. Organisation The Board of Trustees is the governing body and has overall legal responsibility for thè Charity. The Board sets the strategic direction for BOSP. A Chief Executive Officer is appointed by the Trustees to manage the day-to-day operations of the Charity. To facilitate effective operations, the CEO has delegated authority for operational matters including finance, employment, fundraising and seNice provision related octivity. Related Parties and Co-operation with Other Organisations None of our Trustees receive remunerotion or other financial benefit from their work with the Charity. It is BOSP'S policy that any connections with a Trustee or key management must be disclosed to the lull board of Trustees in the same way as any other contractual relationship with a related party, and Trustees ond key management must excuse themselves from all relevant discussions and decisions. Transactions with related parties are disclosed in the notes to these financial statements. BOSP has no subsidiaries or connected charities but works in partnership with other organisations concerned with the welfare ol children and young people with disabilities or life-limiting conditions, and their families. Pay Policy lor Senior StaH The Board of Trustees and the senior management team comprise the key management personnel of the Charity in chorge of directing and controlling. running. ond operating the Charity on a day-to-day basis. The pay of senior staff is reviewed annually by the Board of Trustees and considers rises in inflation, changes in responsibility and the Charity's linancial resources. All Trustees give of their time freely and do not receive any remuneration or f inancial benef it. Risk Management The Trustees hove assessed the major operational ond business risks which the Chority faces and confirm thot they have established systems to mitigate the significant risks. These systems include regular income, expenditure and cash flow reviews, ensuring accreditation is up to date, having policies and procedures in place and regular training for staff working in operational and administrative areas. 13 REFERENCE & ADMINISTRATIVE DETAILS QueEn'sAw3r Registered Name: BOSP Brighter Opportunities for Special People Charity Number: 1107392 Company Number: 5284004 Registered OHice: The BOSP Office, Wat Tyler Country Park, Pitsea Hall Lane, Pitsea, Basildon, Essex, SS16 4UH OUR ADVISERS Independent Examiner: Independent Examiners Ltd, The Grain Store, Hills Borns, Appledram Lane South, Chichester, West Sussex, P020 7EG Bankers: HSBC, 33 Town Square, Basildon SS14 IBA DIRECTORS AND TRUSTEES The directors of the Charitable Company (the Charity) are its Trustees for the purpose of charity law. The Trustees serving during the year ending 31st March 2025 are as follows: Peter Davies - Chairman Joseph Lone - Vice Chairman Daphne Horton Lee Morse William Rothon Karen Clork Sarah Humphrey {appointed 5" February 20251 14 **TheQueen'.s Award far Voluntary, 5@r-vice** ea **The Charity Trustees (who are also the directors of BOSP Brighter Opportunities for Special People) are responsible for preparing a Trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).** **Company law requires the Charity Trustees to prepare financial statements for each year, which gives a true and fair view of the state of affairs of the Charitable Company and of the profit or loss of the Company during that period. In preparing those financial statements the Trustees are required to:** ## **a) Select suitable accounting policies and then apply them consistently;** **b) Observe the methods and principles in the Charities SORP;** ## **c) Make judgements and estimates that are reasonable and prudent;** **d) State whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; e) Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business.** **The Trustees are also responsible for maintaining adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.** **The Trustees are responsible for the contents of the Trustees' report, and the responsibility of the independent examiner in relation to the Trustees' report is limited to the examining of the report and ensuring that on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.** **I approve the attached statement of financial activities and balance sheets for the year ending 31st March 2025 and confirm I have made available all the information necessary for its preparation.** **Approved by the Trustees on: _[0][_,][5/]['-][1][_][2][.:....][/2][_][0][_][ 2][_][5 ] ______ _** > **Signed on behalf of the Trustees:** ~~0~~ **Peter Davies (Chairman)** Pet ies (Dec 5, 2025 08:13:50 GMT) STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDED 31ST MARCH 2025 QueEn'sAw3r Unrestricted Restricted Total Funds FurKI$ Funds 2025 Total Funds 2024 Note Income from: Donations and legacies 66.754 108.862 175.616 88.794 Charitable activities 171.904 239.060 410.965 364.388 Othertrading activities 10.824 10.824 12.617 Investments 16,968 16.968 9,873 Total i ncome 266.450 347.922 614.373 475,672 Expenditure on: Raising funds 66.237 66.237 60.098 Charitable activities 156.657 324.422 481.079 410.064 Total experKliture 222.893 324,422 547.316 470,162 Net incomel(expenditure 43,557 23,500 67.057 5,510 Transfer between funds Net movement in funds 43,557 23,500 67,057 5,510 Reconciliation of f￿dS Tota L funds bfought forward 370.667 370.667 365.156 Totsl funds Carried forward 18-20 414.224 23.500 437.724 370,667 To provide for future developments, the Trustees have designated unrestricted funds of £200,000 towards the cost of a larger permanent premises (2024: £120,000). The stotement of finoncial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 16 BALANCE SHEET AS AT 31ST MARCH 2025 QueEn'sAw3r U￿•strIcted Funds Rostrlcted F￿d3 31-Maf-25 Total 31-Mar-24 Totsl Note Flxed Assets Tangible Assets Total Flxed Assots 12 1 S,924 15,924 15,924 15324 24.708 24.708 Current AMot• St(Kk 13 1.164 28,034 421.13S 450,333 1.164 28,034 S51,254 580,452 467 Debtors & Prq)ayrn￿ts Cash at bank and sn hand Total Current Asset 14 16,835 486.696 S03,998 130.119 130,119 LlablUtI•s Creditors f8llln8 due withln one year Net currant assets 15 (52.033) 398,300 (106.619) 23.500 (158.652) 421.800 {158,039) 345.959 Totsl assetg less cwrent liabllilleg 414.224 23,500 437.724 370.667 Tho luNI8 Oft￿ charlty- Restrict￿1 fund8 18 23,500 23.500 UnrestricteAI lunds Design8taJ funds General furKIs 19 200,000 214.224 200.000 214.224 120,000 250.667 Tot81 c￿rIty FurKI8 414.224 23.500 437.724 370.667 To provide for future developments, the Trustees have designated unrestricted funds of £200,000 towards the cost of a larger permanent premises (2024: £120,000). 17 DIRECTORS, RESPONSIBILITIES QueEn'sAw3r For the year ending 31st March 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relatin9 to small companies. No member of the Company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006. The directors acknowledge their responsibility for ensuring that the Company keeps proper accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the Company os at the end of the financial yeor and if its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to the accounts for far os applicable to the Company. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. Approved by the directors on 0511212025 Signed on their behalf by: Peter Davies {Chairmanl Peter John Davies (Dec 5. 2025 08-13=50 GMT} Joe Lane (Vice Chairman Joe Lane IDec S, 2025 07..48..13 GMT) 18 STATEMENT OF CASH FLOWS FOR THE ST YEAR ENDED 31 MARCH 2025 QueEn'sAw3r STATEMENT OF CASH FLOWS 2025 2024 Cash flows trom op•r&tlng actlvltles Net cash provided by (used ini operating 8Ctivitles 66.515 14.865 Cash f lows Irom Invesfjrf actlvltle$: Purchase ol property. Plant and equipment Net cash provided by (used in) investin8 activities 1 .958 1.958 1.479 1.479 Change In Cash and cash •qulvalont8 In the r•portln8 perlod Cash and cash equiv81ents al the begtnning ol the reportin8 peritxl Cash and eash equlvalents at the end of the reportlng perlod 64.558 486,696 551,254 11.513 475.183 486,696 RECONCILIATION OF NET INCOME / (EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net movement In lunds (as per the ststement of tlnarKlal 4¢￿V￿les) 67,057 5.510 Adjustments for Depreciation charges Incre88e in stock Increase in debtors Increase in creditofs Net cash provlded by (used Inl op•ratlng acllvltie$ 10.741 {697) 111.1991 613 66,515 13.549 11911 (5.130) 1.127 14,865 ANALYSIS OF CASH AND CASH EQUIVALENTS 2025 2024 Cash in hand Notice deposlts {less th8n 3 months) rferdr8ft facility repayable on demand Totsl cash and cash equivalents 72.395 478.859 61.505 425.191 551,254 486,696 19 NOTES TO THE ACCOUNTS QueEn'sAw3r l Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation in the preparation of the financial statements are as follows- a)Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financiol Reporting Standard applicoble in the UK and Republic of Ireland {FRS 1021 (effective January 20151 (Charities SORP (FRS 102)), and the Companies Act 2006. BOSP meets the definition of a public benefit entity under FRS 102. Assèts and liabilities ore initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(sl. b)Preparation of accounts on a going concern basis The Trustees consider that there are no material uncertainties about the Company s ability to continue operating for the next 12 months and on that basis the Charity is a going concern. cllncome Income is recognised when the Charity has entitlement to funds, any performance conditions attached to the income have been met, it is probable that the income will be received, and the amount can be measured reliably. Income from government and other grants, whether capitol grants or revenue grants, is recognised when the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable the income will be received, and the amount con be measured reliably and is not deferred. For legocies, entitlement is taken os the earlier of the date on which either; the Chority is aware that probate has been granted, the estate has been finalised and notification has been made by the executorls) to the Charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the charity has been notified of the executor s intention to moke a distribution. Where legacies hove been notilied to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material (see note 16). Income received in advance of provision of service is deferred until the criterio for income recognition are met (see note 171. d)Donated services and facilities Donated professional services and donoted facilities are recognised as income when the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the Charity of the item is probable and that economic benefit con be meosured reliably. In accordance with SORP IFRS 1021 volunteer time is not recognised. {See the Trustees annual report for more information obout their contribution On receipt, donated professional services and donated facilities are recognised on the basis ol the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain the services or facilities equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt. 20 NOTES TO THE ACCOUNTS QueEn'sAw3r ellnterest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. flFund accounting Unrestricted funds are available to spend on octivities that further any of the purposes of Charity. Designated funds are unrestricted funds of the Charity, which the Trustees have decided at their discretion to set aside for a specific purpose. Restricted funds are donations, which the donor has specified are to be solely used for particular areas of BOSVS work or for specific projects being undertaken by BOSP. g)Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a poyment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity heodings: Costs of raising funds includes all expenditure incurred by the Charity in raising funds for its charitable purposes and includes costs of fundraising events ond non-charitable troding, including SUPPOrt costs and costs relating to the governance of the charity apportioned to costs of raising funds. Expenditure on charitable activities includes costs incurred in service provision and other activities undertaken to further the purposes of the Charity, including support costs and costs relating to the governance of the Charity apportioned to charitable activities. other expenditure represents those items not falling into any other heading. hlAllocation of support costs Support costs are those functions that assist the work of the chority but do not directly undertake charitable activities. Support costs include office costs, finance, HR, payroll and governance costs which support BOSP'S activities. These costs have been allocated between cost of raising funds and expenditure on choritoble activities. The basis on which support costs have been allocated are set out in note 8. i ITangible f ixed assets Individual lixed ossets costing £500 or more ore copitalised at cost ond are depreciated over their useful economic lives on a straight-line basis as follows: Asset category Land and buildings Sensory toys and play equipment IT hardware and equipment Vehicles Annual rate io. 33.33°/. 33.33°1. 20.1. j)Stock Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the Charity would have been willing to pay for the items on the open market. klDebtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 21 NOTES TO THE ACCOUNTS QueEn'sAw3r l)Cash at bank and in hand Cash at bank and in hand balances were as follows= unrestricted lunds £421,155 12024: £368,050) and restricted funds £130,119 {2024= £118,646). mlcreditors and provisions Creditors and provisions are reeognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. nlPensions BOSP operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity. Contributions payable for the year are charged in the Statement of Financial Activities. 2 Legal status BOSP is a Company Limited by Guarantee and has no share capital. In the event of the Charity being wound up, the liobility in respect of the guarontee is limited to £10 per member of the Chority. 3 Income from donations and legacies 2025 2024 General donations 173,582 83,700 Gift aid 1,546 2,582 Gifts in kind 688 2,712 Total donations and legacies 175.616 88,794 Income from donations, grants and legacies was £175,616 (2024: £88,794) of which £66,754 was unrestricted 12024: £61,404) and £108,862 was restricted12024: £24,690). The value of goods donated to the Charity is estimated at £688 {2024: £2,712). The estimated value of these goods is recognised within incoming resources as a donotion, and an equivalent chorge included within expenditure. BOSP benefits greatly from the involvement and enthusiastic support of its volunteers, details of which ore given in our annual report. In accordance with the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts. 4 Income from charitable activities 2025 2024 Session contributions 171.904 134,665 Grants 239,060 229,723 Total income f rom eharitable aetivities 410.965 364.388 Income from charitable activities was £410,96512024: £364,388) of which £171,904 was unrestricted {2024: £134,655) and £239,060 was restricted12024: £229,723). 22 NOTES TO THE ACCOUNTS QueEn'sAw3r 5 Income from other trading activities 2025 2024 Fundraising events 6,241 7,099 Raffle and tombola 3,682 4,955 BOSP stars and christmas cards 54 75 Staff t-shirts and DBS checks 847 487 Total income from other trading activities 10,824 12,617 6 Investment income Investment income of £16,96812024- £9,873} arises from cash in bank and at hand, held in interest bearing deposit accounts. 7 Resources oxpended Direet eosts Allocated costs 2025 2024 Costs ol raising funds." Generating donations & fundraising events 46,218 19,183 65,401 59,303 Costs of goods sold 591 245 836 795 Expendifure on charitable activities.. Services for children and young people 530,525 150,754 481,079 410,064 Total expenditure 3T7.134 170.182 547,316 470.162 Total expenditure for the year was £547,316 12024.. £470,162) of which £324,422 was restricted 12024: £252,857) and £222,893 was unrestricted (2024: £217,325). 23 NOTES TO THE ACCOUNTS QueEn'sAw3r 8 Support costs Support Governance 2025 2024 General office 63,431 63,431 34,810 Information technology 3,191 5,191 3,105 Independent examination 1,206 1,206 1,100 legal and other professional fees 71 71 783 Salaries, wages and related costs 101,989 101,989 90,064 Trustee & other business meetings 294 294 104 Total 168,611 170,182 129,966 9 Analysis ol staff costs. Trustee romunoration and the cost of key management personnel 2025 2024 Salaries and wages 394,419 347,314 Employer National Insurance costs {after allowance 16,780 17,467 Employer pension costs 4,111 4,774 Total 415,310 309￿54 The key management personnel comprise the Trustees, Chief Executive Officer, Senior Charity Administrator, Financial Controller and Services Manager. The total employee benefits of the key management personnel were £156,419 (2024: £136,670). No employees had employee benefits in excess of £60,00012024: nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred and ore wholly charged to unrestricted funds. Headcount FTE 2025 2024 2025 2024 Admin and support Fundraising Charitable activities Sessionol workers {casuall 49 44 Total 61 56 12 12 NOTES TO THE ACCOUNTS QueEn'sAw3r 10 Trustees None of the Trustees have been poid any remuneration or received any other benefits in the year12024: nil). All Trustees had their expenses met by the Charity for refreshments at meetings to the value of £294 {2024: £1041. 12 Related party transactions T Boulilo, daughter of K Clark, a Trustee since July 2025. received remuneration of £42,375 as Financial Controller of the Charity. T Boulila is a long standing BOSP employee since 2013. 11 Corporation taxation The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 12 Tangible fixed assets Land & Buildings Equipment Vehicle6 Total Cost: As at 1st April 2024 22,027 32,399 37,215 91,641 Additions in the year 1,958 1,958 As at 31st March 2025 22,027 34,357 37,215 93,599 Depreciation: As at 1st April 2024 19,997 30,190 16,747 66,934 Charge for the year 2,030 1,268 7,443 10,741 As at 31st March 2025 22.027 31A58 24.190 77,675 Net Book Value: As at 31st March 2025 2,899 13,025 15,924 As at 1st April 2024 2,050 2,209 20,468 ?4,708 13 Stock 2025 2024 Christmas cards 231 145 BOSP stars T-shirts and fleeces 929 318 Total 467 25 NOTES TO THE ACCOUNTS QueEn'sAw3r 14 Debtors 2025 2024 Trade debtors 15,779 6,639 Prepayments & accrued income 12,255 10,196 Total 28,034 16,835 15 Creditors.. amoun16 falling due within one year 2025 2024 Sundry creditors 15,200 5,566 Taxation and social security costs 6,156 9,661 Accrued expenses 1,245 1,160 Short-term compensated absences {holidoy pay) 5,609 5,560 Deferred income 124,854 150,979 Pension costs 1.018 847 Payroll commitment for work done 6,511 4,266 Total 158.652 158.039 16 Contingent assets As at 31 March 2025, the Charity had not been notified of any legacies for which the criteria for income recognition have not been met. 17 Deferred ineome Deferred income comprises session contributions and funding received for future service provision and development. 2025 2024 Balance as at Ist April 130,979 147,479 Amount deferred in the year 366,722 366,587 Amount released in the year 1372,8481 {383,087) Balance as at 31st March 124.853 130,979 26 **TheQueen'.s Award far Voluntary, 5@r-vice** ## **18 Restricted funds** |**18 Restricted funds**|||||| |---|---|---|---|---|---| ||**Funds 1st**
**April2024**|**Incoming**
**resources**|**Resources**
**expended**|**Transfers**|**Funds 31st**
**March2025**| |Services for children &
young people||319,460|(296,960)||22,500| |Equipment and toys||1,795|(1,795)||| |Organisation
development||26,667|(25,667)||1,000| |**Total**||**347,922**|**(324,422)**||**23,500**| |**19 Unrestricted Funds**|||||| ||**Funds 1st**
**April2024**|**Incoming**
**resources**|**Resources**
**expended**|**Transfers**|**Funds 31st**
**March2025**| |General funds|250,667|266,450|(222,893)|(80,000)|214,224| |Designated Funds:|||||| |- Premises|100,000|||100,000|200,000| |- IT|5,000|||(5,000)|| |- Service Delivery|15,000|||(15,000)|| |**Total**|**370,667**|**266,450**|**(222,893)**||**414,224**| ## **20 Analysis of net assets between funds** ||**General**|**Designated**|**Restricted**|**Total funds**|**Total funds**| |---|---|---|---|---|---| ||**fund**|**fund**|**fund**|**31-Mar-25**|**31-Mar-24**| |Tangible fixed assets|15,924|||15,924|24,708| |Cash at bank and in hand|221,135|200,000|130,119|551,254|486,696| |Other net current
assets/(liabilities)|(22,836)||(106,619)|(129,454)|(140,737)| |**Total**|**214,224**|**200,000**|**23,500**|**437,724**|**370,667**| To provide for future developments, the Trustees have designated unrestricted funds of £200,000 towards the cost of a larger permanent premises (2024: £120,000). ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** I report to the charity trustees on my independent examination of the accounts for BOSP Brighter Opporttunities for Special People for the year ended 31st March 2025 set out on pages 16 to 27. ## **Respective responsibilities of trustees and examiner** As the charity’s Trustees of BOSP (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 BOSP are not required to be audited under Part 16 of the 2006 ## **Independent examiner's statement** Since BOSP's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Charity Independent Examiners, 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 BOSP as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. 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 4. 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. Date : 10 December 2025 Signed : J Irvine-Smith FCIE Independent Examiners Ltd The Grain Store Hills Barns, Appledram Lane South Chichester PO20 7EG **22** **TheQueen'.s Award far Voluntary, 5@r-vice** **BOSP is dedicated to improving the lives of children and young people who have complex disabilities or life-limiting conditions through fully supported fun social activities, whilst relieving family pressures by providing much needed respite away from the home.** **Address:** The BOSP Office, Wat Tyler Country Park, Pitsea Hall Lane, Pitsea, Basildon, Essex S516 4UH **Phone:** 01268 553117 For further information, please contact us at: Brighter Opportunities for Special People The BOSP Office, Wat Tyler Country Park, Pitsea Hall Lone, Pitsea, Basildon, Essex SS16 4UH Telephone: 01268 553117 email: enquiriesCi!bosp.co.uk Website: www.bosp.co.uk **Registered Charity No. 1107392. Registered In England & Wales. Company No. 5284004.**