REGISTERED CHARITY NUMBER: 1146024
Report of the Trustees and Unaudited Financial Statements For the Year Ended 21 September 2021
For
Charlottee’s Brightside CLC
Kenwright Accountants Ltd Unit A16 Champions Business Park
Arrowe Brook Road
Upton Wirral CH49 0AB
Charlotte’s Brightside CLC
Report and accounts for the year ending 21 September 2021
Contents
Charity information Trustee’s Annual Report Statement of Trustee’s responsibilities Independent Examiners report Fund statements:Statement of Financial Activities Balance Sheet
Notes to accounts
Charlotte’s Brightside CLC
Trustees’ Annual Report for the year ended 21 September 2021
The Trustees present their Report and Accounts for the year ended 21 September 2021
Reference and administrative details
The charity name
The name of the charity is: Charlotte’s Brightside CLC
The charity’s areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with the charity number 1146024
Legal structure of charity
The governing document of the charity is the trust deed establishing the charity.
The trustees are all individuals.
The principal operating address of the charity is:
Molyneux Drive
Wallasey
Wirral CH45 1JT
Charlotte’s Brightside CLC
Trustees’ Annual Report for the year ended 21 September 2021
The Trustees in office on the date the report was approved were:
M Antley
D O’Brien
C Bryon
The following persons served as Trustees during the year ended 21 September 2021:
The trustees who served as a trustee in the reporting period were shown above. All trustees are also members of the charity.
Objectives and activities of the charity
The purposes of the charity as set out in its governing document
The charity is aimed at supporting 6-16 year olds. Our aim is to give young people a safe place to hang out, a place in which they can access activities and opportunities and develop skills and interests, with a focus on music, arts and drama.
We are part of the fareshare project which allows us to provide local families with food parcels.
Structure, Governance and management of charity
The methods used to recruit and appoint new charity trustees.
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
We have a chair person, 3 Trustees, finance officer and internal financial auditor as our governing body.
Our committee consists of 18 members
We have 3 people on payroll, one part time 22hrs, one part time 4hrs and an Apprentice on 30hrs.
Charlotte’s Brightside CLC
Trustees’ Annual Report for the year ended 21 September 2021
Financial Review
Financial review of the position at the reporting date 21 September 2021.
We still rely on grants, fundraisers and donations, our Social Supermarket also brings some revenue in.
We no longer receive BNI support as I have left BNI, we do not have John Moores funding this year, however we have successfully and repeatedly received Wirral Borough Council Funding and HAF (Edsential Funding) Our Awards 4 All has been successful and covers Emma's wages. We have also signed up for the Government Apprenticeship Scheme, and although we are not in a position to receive the Apprenticeship levy we am eligible to apply for the £3000 support grant which I have just completed and I a am awaiting to hear from.
Policies on reserves
Our overheads have increased, we employ 2 part time workers and an Apprentice, with these and essential utilities, insurance, waste disposal, payroll etc it brings our overheads £29,680. £9840 of this is restricted to cover one of the part time employees and we need to always have a balance of at least £5000 to maintain charity status, we have £5000 from the Freemasons for a specific project which was put on hold due to COVID, we are in discussions with them on how to now move forward with this, at present this need to remain untouched, therefore our essential restricted amounts £19,680
Statement of Trustee’s Responsibilities.
The charity’s trustees are responsible for the preparation of accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the charities (Accounts and Reports) regulations 2008, to prepare the financial statements in accordance with SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the trustees determined to interpret this responsibility as requiring them to follow current best practise and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practise for Accounting and Reporting by Charites) 2015 (as amended by the bulletin issued February 2016).
In particular, charity law requires the trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the trustees are required to:
Prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practise (United Kingdom Accounting Standards and applicable law)
Select suitable accounting policies and apply them consistently
Charlotte’s Brightside CLC
Trustees’ Annual Report for the year ended 21 September 2021
Make judgements and estimates that are reasonable and prudent
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity’s transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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 also responsible for the contents of the trustees’ report, and the statutory responsibility of the Independent Examiner in relation to the trustees’ report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
Charlotte’s Brightside CLC
Report of the independent Examiner to the Trustees of charity on the accounts for the year ended 21 September 2021
I report on the financial statements of the charity on the for the year ended 21[st] September 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the financial reporting standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of recommended practise for Accounting and Reporting by Charities) 2015 (as amended by the bulletin issued in February 2016) published by the Charity Commission in England & wales (CCEW), effective January 2015 (The SORP), under the historical cost convention and the accounting policies.
Respective responsibilities of the Trustees and the Independent Examiner
The Trustees are responsible for the preparation of the accounts. The Trustees consider that the audit requirement of Section 144(1) of the charities Act 2011 (the act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied ourselves that the charity is not subject to audit under any legal provision, or otherwise and is eligible for independent examination, it is my responsibility to
Examine the accounts under section 145 of the Act
Follow the procedures in the General Directions given by the Charity Commission under section 145(5) (b) of the Act and;
State whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement and scope of work undertaken
I conducted my examination in accordance with the General Directions given by the Charity commission under section 145(5)(b) if the act, setting out the duties of an independent Examiner in relation to the conducting of an Independent Examination. An Independent Examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and the disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
Charlotte’s Brightside CLC
Independent Examiner’s Statement, Report and Opinion
In connection with my examination, we can confirm that:
This is a report in respect of an examination carried out under 145 of the Act and in accordance with General Directions given by the Charity Commission under section 145(5)(b) of the act which may be applicable and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements:
To keep the accounting records in accordance with Section 130 of the charities act 2011.
When preparing accounts on a cash basis, to prepare financial statements which accord with the accounting records and comply with the accounting requirements act and the regulations setting out the form and content of charity accounts.
Have been prepared in accordance with The Charities Act 2011 and with the methods and principles set out in the FRS 102 statement of recommended practice- Accounting and Reporting by charities (effective January 2016)
Independent Examiner – Brian Kenwright FFA, FTA FCPA
Kenwright Accountants Ltd
Unit a15 Champions Business Park Arrowe Brook Road
Upton Wirral CH49 0AB
| Charlotte's Brightside CLC | Charlotte's Brightside CLC | CharityNo | 1146024 | 1146024 | |
|---|---|---|---|---|---|
| CompanyNo | |||||
| Annualaccountsforthe period | |||||
| Period start date 22/09/2020 |
To | Period end date |
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Section A Statement of financial activities (including summary income and
| Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 6) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 Reconciliation of funds: S23 S24 Charitable activities Recommended categories by activity Income (Note 3) Income and endowments from: Donations and legacies Net income/(expenditure) after tax before investment gains/(losses) Other trading activities Investments Separate material item of income Other Total Raising funds Charitable activities Separate material expense item Other Total Net income/(expenditure) before tax for Total funds carried forward Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use Net movement in funds Total funds brought forward |
Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 |
Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 |
Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 |
Total funds Prior year funds £ £ F04 F05 |
Total funds Prior year funds £ £ F04 F05 |
|---|---|---|---|---|---|
| 22,314 | 57,569 | - | 79,883 | 55,433 | |
| - | - | - | 5,642 | ||
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 22,314 | 57,569 | - | 79,883 | 61,075 | |
| 29,264 | 36,474 | - | 65,738 | 19,200 | |
| - | - | - | |||
| - | - | - | - | 17,812 | |
| 29,264 | 36,474 | - | 65,738 | 37,012 | |
| 6,950 - |
21,095 | - | 14,145 | 24,063 | |
| - | - | - | - | - | |
| 6,950 - |
21,095 | - | 14,145 | 24,063 | |
| - | - | - | - | - | |
| 6,950 - |
21,095 | - | 14,145 | 24,063 | |
| - | - | - | - | ||
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 6,950 - |
21,095 | - | 14,145 | 24,063 | |
| 65,290 | - | - | 65,290 | 41,227 | |
| 58,340 | 21,095 | - | 79,435 | 65,290 |
Charlotte's Brightside CLC
Charity No Company No
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Section B Balance sheet
| Guidance Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 Total fixed assets B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 Total current assets B10 Creditors: amounts falling due within one year (Note 20) B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 Total funds B22 |
Unrestricted funds £ F01 |
Restricted income funds £ F02 |
Endowment funds Total this year £ £ F03 F04 |
Endowment funds Total this year £ £ F03 F04 |
Total last year £ F05 |
|---|---|---|---|---|---|
| - | - | - | - | - | |
| 2,281 | - | - | 2,281 | 2,851 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 2,281 | - | - | 2,281 | 2,851 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 77,454 | - | - | 77,454 | 62,439 | |
| 77,454 | - | - | 77,454 | 62,439 | |
| 300 | - | - | 300 | ||
| 77,154 | - | - | 77,154 | 62,439 | |
| 79,435 | - | - | 79,435 | 65,290 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 79,435 | - | - | 79,435 | 65,290 | |
| - 21,095 |
- | - | |||
| - | 21,095 | - | |||
| 58,340 | - | 58,340 | 65,290 | ||
| - | |||||
| 79,435 | - | - | 79,435 | 65,290 |
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
| ect to the small companies regime and in accordance | with FRS102 SORP. | |
|---|---|---|
| Signed by one or two trustees/directors on behalf of all the trustees/directors |
Print Name | Date of approval dd/mm/yyyy |
| M Antley | ���������� | |
Section C Notes to the accounts (cont)
Note 3 Income
| Note 3 Income | Income | Income | Income | Income | Income | Income |
|---|---|---|---|---|---|---|
| Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations andgifts 22,314 57,569 - 79,883 55,433 Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities - - - - Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services - - - - - Other - - - - Total 22,314 57,569 - 79,883 55,433 Charitable activities - - - 5,642 - - - - - - - - - - Other - - - - - Total - - - - 5,642 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income - - - - - Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held forcharity's ownuse - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - - - - 22,314 57,569 - 79,883 61,075 Other information: TOTAL INCOME Analysis of income Donations and legacies: Charitable activities: Other trading activities: Income from investments: Separate material item of income Other: |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income |
|||||
| Donations andgifts | 22,314 | 57,569 | - | 79,883 | 55,433 | |
| Gift Aid | - | - | - | - | - | |
| Legacies | - | - | - | - | - | |
| General grants provided by government/other charities |
- | - | - | - | ||
| Membership subscriptions and sponsorships which are in substance donations |
- | - | - | - | ||
| Donatedgoods,facilities and services | - | - | - | - | - | |
| Other | - | - | - | - | ||
| Total | 22,314 | 57,569 | - | 79,883 | 55,433 | |
| Charitable activities | - | - | - | 5,642 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | 5,642 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| Interest income | - | - | - | - | - | |
| Dividend income | - | - | - | - | - | |
| Rental and leasingincome | - | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | |||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Conversion of endowment funds into income | - | - | - | - | - | |
| Gain on disposal of a tangible fixed asset held forcharity's ownuse |
- |
- | - | - | - | |
| Gain on disposal of a programme related investment |
- | - | - | - | - | |
| Royalties from the exploitation of intellectual propertyrights |
- | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| 22,314 | 57,569 | - | 79,883 | 61,075 | ||
| All income in the prior year was unrestricted except for: (please provide description and amounts) |
||||||
| Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. |
||||||
| Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) |
||||||
| Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). |
Section C Notes to the accounts (cont)
Note 6 Expenditure
| Note 6 Expenditure | Expenditure | |||||
|---|---|---|---|---|---|---|
| Fundraising agents Operating charity shops Analysis of expenditure on charitable activities Analysis of expenditure Expenditure on raising funds: Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lotteries Staging fundraising events Operating a trading company undertaking non-charitable trading activity Advertising, marketing, direct mail and publicity Start up costs incurred in generating new source of future income Database development costs Other trading activities Investment management costs: Portfolio management costs Cost of obtaining investment advice Investment administration costs Intellectual property licencing costs Rent collection, property repairs and maintenance charges Total expenditure on raising funds Expenditure on charitable activities Cost of Fundraising Grants Made to Individuals Support Costs Governance Costs Total expenditure on charitable activities Separate material item of expense Total Other Total other expenditure TOTAL EXPENDITURE Other information: |
Analysis of expenditure |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
||||
| Incurred seeking donations | - | - | - | - | - | |
| Incurred seeking legacies | - | - | - | - | - | |
| Incurred seeking grants | ||||||
| Operating membership schemes and social lotteries |
||||||
| Staging fundraising events | ||||||
| Fundraising agents | ||||||
| Operating charity shops | ||||||
| Operating a trading company undertaking non-charitable trading activity |
||||||
| Advertising, marketing, direct mail and publicity |
- | - | - | - | - | |
| Start up costs incurred in generating new source of future income |
- | - | - | - | - | |
| Database development costs | - | - | - | - | - | |
| Other trading activities | ||||||
| Investment management costs: | - | - | - | - | ||
| Portfolio management costs | - | - | - | - | - | |
Cost of obtaining investment advice |
- | - | - | - | - | |
| Investment administration costs | - | - | - | - | - | |
| Intellectual property licencing costs | - | - | - | - | - | |
| Rent collection, property repairs and maintenance charges |
- | - | - | - | - | |
| - | - | - | - | - | ||
| Total expenditure on raising funds | - | - | - | - | - | |
| Cost of Fundraising | 29,264 | 36,474 | - | 65,738 | 19,200 | |
| Grants Made to Individuals | - | - | - | |||
| Support Costs | - | - | - | |||
| Governance Costs | - | - | - | |||
| Total expenditure on charitable activities |
29,264 | 36,474 | - | 65,738 | 19,200 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| - | - | - | - | 17,812 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total other expenditure | - | - | - | - | 17,812 | |
| 29,264 | 36,474 | - | 65,738 | 37,012 | ||
| Activity or programme |
Activities und | ertaken directly | Grant funding of activities |
Support Costs |
Total this year |
Total prior year |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Activity 1 Activity2 |
||||||
| Other | ||||||
| Total | ||||||
| Prior year expenditure on charitable activities can be analysed as follows: |
Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts) Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).
Section C Notes to the accounts (cont)
Note 14 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation
| Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation |
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation |
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation |
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation |
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation |
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation |
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation |
|---|---|---|---|---|---|---|
| Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year - - 3,912 - 3,912 Additions - - - - - Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year - - 3,912 - 3,912 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate 20%RB At beginning of the year - - 1,061 - 1,061 Disposals - - - - - Depreciation - - 570 - 570 Impairment - - - - - Transfers - - - - - At end of the year - - 1,631 - 1,631 Net book value at the beginning of the year - - 2,851 - 2,851 Net book value at the end of the year - - 2,281 - 2,281 14.2 Depreciation and impairments 14.3 Net book value* |
||||||
| SL or RB | SL or RB | SL or RB | SL or RB | SL or RB | Straight Line ("SL") or Reducing Balance ("RB") |
|
| 20%RB | ||||||
| - - 1,061 - 1,061 - - - - - - - 570 - 570 - - - - - - - - - - - - 1,631 - 1,631 - - 2,851 - 2,851 - - 2,281 - 2,281 |
||||||
| - | - | 2,851 | - | 2,851 | ||
| - | - | 2,281 | - | 2,281 |
14.4 Impairment Please provide a description of the events and
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant the carrying amount that would have been
14.6 Other disclosures
- (i) Please state the amount of borrowing costs,
(ii) Please provide the amount of contractual (iii) Details of the existence and carrying
-
The "transfers" row is for movements between fixed asset categories.
-
** Please indicate the method of depreciation by deleting the method not applicable