## **CHARLOTTE’S BRIGHTSIDE C.L.C.** 

**Report of the Trustees and Financial Statements for the Financial Year ended 21 September 2023** 

**Charity Registration Number 1146024** 



CHARLOTTE’S BRIGHTSIDE C.L.C. CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 SEPTEMBER 2023 

|CONTENTS|Page|
|---|---|
|Contents|2|
|Charity Information|3|
|Report of the Trustees|4 - 6|
|Report of the Independent Examiner|7|
|Statement of Financial Activities<br>|8|
|Balance Sheet<br>|9|
|Notes to the Financial Statements|10 - 16|



2 



**CHARLOTTE’S BRIGHTSIDE C.L.C. CHARITY INFORMATION** 

## **REFERENCE AND ADMINISTRATION DETAILS** 

## **Charity Name** 

Charlotte’s Brightside C.L.C. 

## **Registered Charity Number** 

1146024 

## **Registered Office** 

1A Hope Street New Brighton Wallasey Wirral CH45 2LN 

## **Trustees** 

A Antley (appointed 21 June 2023) S Powell-Wilde (appointed 20 June 2023) J Kay (appointed 20 June 2023) A Jones (appointed 20 June 2023) D O’Brien 

## **Bankers** 

Barclays Liscard Branch 2 Liscard Village Wallasey CH45 4J 

## **Independent Examiner** 

Counting for Communities Ltd 16 Holmwood Drive Liverpool L37 1PQ 

3 



**CHARLOTTE’S BRIGHTSIDE C.L.C. TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

The trustees present their report and the accounts for the year ended 21 September 2023. 

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with The Charities Act 2011 and the ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing Document** 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated  charity.  The  constitution  was  adopted  on  27  September  2011  and amended on 9 December 2020. 

## **Organisational Structure** 

Charlotte’s Brightside C.L.C. is a registered charity with The Charity Commission, Charity Number 1146024. It is managed by a Committee of trustees who regularly meet. We have 5 Trustees plus a Treasurer on our committee. Including the above our committee now consists of 24 members. 

## **Risk Management** 

The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees are aware of the need to strengthen the committee and are looking to appoint new trustees. 

## **Public Benefit** 

When  planning  and  programming  activities  for the  local residents  the  Trustees  of  Charlotte’s Brightside C.L.C. are mindful of the Charity Commission’s guidelines on Public Benefit. 

## **Recruitment and appointment of new trustees** 

As set out in the Constitution, if any vacancy left by a retiring Trustee is not filled at the meeting, the retiring Trustee will be reappointed if willing to continue. 

## **Induction and training of new trustees** 

New Trustees will be briefed on their legal obligations under charity and company law, the content of the Constitution, the committee and decision-making processes 

4 



## **CHARLOTTE’S BRIGHTSIDE C.L.C. TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

## **Objectives and activities** 

The Objects of the charity are to advance in life and relieve the needs of young people through: 

(a) The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life. 

(b) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals. 

(c) The provision of food with the fare share project to assist families who require support with this. 

(d) Therapeutic yin yoga for adult family members who have experienced the death of a child in the family. 

## **Achievement and performance** 

We still rely on grants, fundraisers and donations. Our Social Supermarket, lunch club and room hire also bring some revenue in. We continued to be successful in receiving HAF (Edsential Funding) and we got this for Easter, Summer and Christmas activities. Awards 4 All was received again in March 2023 and this continues to cover our part time 22hr role. Our Apprentice successfully completed her Apprenticeship and has secured a 10 hour a week role at Charlotte’s Brightside, commencing 1st November 2023. 

A major change for the charity this year was our move of premises. We were given the opportunity to take over the long-term lease of a larger, more prominent building in the heart of New Brighton. The building had been a central community centre in New Brighton for many years and we moved buildings on 31st March 2023. 

Our previous building was owned by Charlotte’s Brightside, after speaking to The Charity Commission and seeking legal advice we were able to auction the building in May 2023. It was agreed this money would go towards funding 1 x 40hr role (or equivalent) due to the new building requiring a higher level of coordination. The result was 2 x 20hr roles commencing July 2023 for 2 years and to be continued subject to funding. 

Part of the coordinator’s role would also be to secure funding and bid/grant writing. Due to this our committee voted to cease our contract with the bid writing service we were working with. 

## **Future plans** 

We planned and are now open 5 days per week, this includes our social supermarket, welfare advice, clubs for the community, a social cafe, lunch club, supporting loneliness, art club, craft club, chairbased exercise and supporting older people. 

We are running 6 youth activities, from May 2023, i.e. mental health support, youth club, art school, homework club, ukulele, karate and cookery. We have a counsellor who works on an ad hock basis from her own purpose made setting, Kirsty Downes. 

We are currently working with - The Liverpool Foundation, Child Bereavement UK, Involve Northwest, Fareshare, Feeding Britain, Older People’s Parliament, Credit Union and Whitechapel. We have a regular student from Wirral Met College. 

Now that we have bigger premises we will concentrate on the above. 

## **Reserves policy** 

The Charity holds unrestricted funds for the purpose of supporting its charitable objectives and  activities.  Where  grant  income  and  other  incoming  resources  are  received  and designated for a specific project, restricted funds are created with incoming resources and resources expended in respect of that project being allocated to the fund.  Our overheads have  increased  due to moving  buildings.  We employ  4  part time workers, 2 part time Coordinators on 20 hours each, a daytime supervisor who works 22 hours a week and a 10 

5 



hour post, focusing on social media and marketing. The revenue from the sale of our old building will secure the 2 x 20hr posts and the 10hr post for 2 years from July 2023. 

## **CHARLOTTE’S BRIGHTSIDE C.L.C. TRUSTEES’ ANNUAL REPORT - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

## **Statement of trustees' responsibilities** 

The trustees are responsible for preparing the accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. 

Law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give true and fair view of the fund's financial activities during the year and of its financial position at the end of the year. 

In preparing accounts giving a true and fair view, the trustees should follow best practice and: 

- select suitable accounting policies and then apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the accounts; 

- prepare the accounts on the going concern basis unless it is inappropriate to presume that the fund will continue in operation 

The  trustees  are  responsible  for  keeping  proper  accounting  records  which  disclose  with reasonable accuracy at any time the financial position of the fund and enable them to ensure that the accounts comply with the applicable law. They are also responsible for safeguarding the assets of the fund and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

On behalf of the trustees: 

……………………………………………………… A Antley – Trustee 

……………………………………………………… Date 

6 



## **CHARLOTTE’S BRIGHTSIDE C.L.C. REPORT  OF  THE  INDEPENDENT  EXAMINER  TO  THE  TRUSTEES  OF  CHARLOTTE’S BRIGHTSIDE C.L.C.** 

I report on the accounts for the year ended 21 September 2023 which are set out on pages 8 to 16. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is required. It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and 

- to state whether particular matters have come to my attention. 

## **Basis of the independent examiner’s report** 

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **Independent examiner's statement** 

In connection with my examination, no matter has come to my attention: 

1. which gives me reasonable cause to believe that, in any material respect, the requirements: 

   - a. to keep accounting records in accordance with section 130 of the Charities Act; and 

   - b.  to  prepare  accounts  which  accord  with  the  accounting  records  and  comply  with  the accounting requirements of the Charities Act 

have not been met; or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Signed: …………………………………………. 

Date:     ………………………………………… 

Name:  Stephen Leonard Professional qualifications: BA, FCCA Counting for Communities Ltd 16 Holmwood Drive 

7 



Liverpool L37 1PQ 

## **CHARLOTTE’S BRIGHTSIDE C.L.C. STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

|Note<br>**INCOMING RESOURCES**<br>**Income & endowments from:**<br>Donations and legacies<br>2<br>Charitable activities<br>3<br>Other trading activities<br>4<br>Investments<br>**Total income**<br>**RESOURCES EXPENDED**<br>**Expenditure on:**<br>Raising funds<br>5<br>Charitable activities<br>6<br>**Total expenditure**<br>**Net income / (expenditure) for the year**<br>**before transfers**<br>Other gain - sale of building<br>7<br>Transfers between funds<br>13<br>**Net income / (expenditure) for the year**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**|2023<br>Unrestricted<br>Funds<br>£<br>40,801<br>-<br>19,909<br>-<br>60,710<br>1,482<br>8,940<br>10,422<br>50,288<br>46,034<br>-<br>96,322<br>62,788<br>159,110|2023<br>Restricted<br>Funds<br>£<br>-<br>38,944<br>-<br>-<br>38,944<br>-<br>71,744<br>71,744<br>(32,800)<br>29,979<br>-<br>(2,821)<br>19,840<br>17,019|**2023**<br>2022<br>**Total**<br>Total<br>**Funds**<br>Funds<br>**£**<br>£<br>**40,801**<br>8,993<br>**38,944**<br>57,522<br>**19,909**<br>10,199<br>**-**<br>-<br>**99,654**<br>76,714<br>**1,482**<br>1,225<br>**80,684**<br>72,296<br>**82,166**<br>73,521<br>**17,488**<br>3,193<br>**76,013**<br>-<br>**-**<br>-<br>**93,501**<br>3,193<br>**82,628**<br>79,435<br>**176,129**<br>82,628|
|---|---|---|---|



8 



## **CHARLOTTE’S BRIGHTSIDE C.L.C. BALANCE SHEET AT 21 SEPTEMBER 2023 Charity Number: 1146024** 

|Note<br>**FIXED ASSETS**<br>Tangible assets<br>9<br>**CURRENT ASSETS**<br>Debtors<br>10<br>Cash at bank and in hand<br>11<br>**CREDITORS**<br>Amounts falling due within one year<br>12<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>**FUNDS**<br>13<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|2023<br>Unrestricted<br>Funds<br>£<br>5,996<br>-<br>159,127<br>159,127<br>(6,013)<br>153,114<br>159,110<br>159,110<br>-<br>159,110|2023<br>Restricted<br>Funds<br>£<br>-<br>-<br>17,019<br>17,019<br>-<br>17,019<br>17,019<br>-<br>17,019<br>17,019|**2023**<br>2022<br>**Total**<br>Total<br>**Funds**<br>Funds<br>**£**<br>£<br>**5,996**<br>1,825<br>**-**<br>-<br>**176,146**<br>83,770<br>**176,146**<br>83,770<br>**(6,013)**<br>(2,967)<br>**170,133**<br>80,803<br>**176,129**<br>82,628<br>**159,110**<br>62,788<br>**17,019**<br>19,840<br>**176,129**<br>82,628|
|---|---|---|---|



Approved by the Trustees and signed on their behalf: 

……………………………………………………. 

A Antley – Trustee 

…………………………………………………… Date 

9 



**CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

## **1.  ACCOUNTING POLICIES** 

## **Accounting Convention** 

The financial statements have been prepared under the historical cost convention and in accordance with the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice  for  Charities’  applicable  to  charities  preparing  their  accounts  in  accordance  with  the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

The accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £. 

## **Going Concern** 

At the time of approving the accounts, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts. 

## **Income** 

## **Incoming recognition** 

All incoming resources are included on the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy 

## **Incoming Resources with Related Expenditure** 

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA 

## **Grants and Donations** 

Grants and  donations  are only  included  in the SoFA  when  the  Charity  has unconditional entitlement to the resource. 

## **Contractual Income and Performance Related Grants** 

This is only included in the SoFA once the related goods or services have been delivered. 

## **Volunteer Help** 

The value of any voluntary help received is not included in the accounts. 

## **Investment Income** 

This is included in the accounts when receivable. 

## **Expenditure and Liabilities** 

## **Liability Recognition** 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure. 

## **Governance Costs** 

These include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. 

10 



**CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

## **Grants and Performance Conditions** 

Where the charity gives a grant with conditions for its payment being a specific level of service output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output. 

## **Grants payable without Performance Conditions** 

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity 

## **Tangible fixed assets** 

All IT equipment fixtures & fittings with an original cost of less than £1,000 are written off in the year in which the expenditure was incurred. 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: 

IT equipment         - 20.0% straight line Fixtures & fittings   - 20.0% straight line 

## **Financial instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 

## **Fund accounting** 

Unrestricted funds - can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds - can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities and is not registered for VAT. 

11 



## **CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

12 



|**INCOMING RESOURCES**<br>**Note**<br>**2**<br>**Donations and legacies**<br>New Brighton Community<br>Asda<br>Co-op<br>Groundwork UK<br>Local Giving<br>Other donations<br>Arnold Clark<br>Stephen Beard Foundation<br>Wilkie Leisure<br>**3**<br>**Charitable activities**<br>Toy Trust<br>Koala North West Family Toolbox<br>Community Foundation<br>Eleanor Rathbone<br>Feeding Britain<br>Masonic Wallasey Inner Wheel<br>Awards for All<br>Edsential Community<br>Wirral Council<br>Cheshire Freemasons<br>**4**<br>**Other trading activities**<br>Fundraising events<br>Room Hire<br>Social Supermarket sales<br>Recycling Income|2023<br>Unrestricted<br>£<br>30,727<br>1,105<br>1,408<br>770<br>2,537<br>4,254<br>-<br>-<br>-<br>40,801<br>2023<br>Unrestricted<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2023<br>Unrestricted<br>£<br>4,199<br>270<br>15,041<br>399<br>19,909|2023<br>Restricted<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2023<br>Restricted<br>£<br>5,000<br>2,000<br>5,000<br>3,500<br>1,500<br>5,000<br>9,984<br>6,960<br>-<br>-<br>38,944<br>2023<br>Restricted<br>£<br>-<br>-<br>-<br>-<br>-|**2023**<br>2022<br>**Total**<br>Total<br>**£**<br>£<br>**30,727**<br>-<br>**1,105**<br>-<br>**1,408**<br>-<br>**770**<br>-<br>**2,537**<br>2,053<br>**4,254**<br>2,590<br>**-**<br>2,500<br>**-**<br>1,350<br>**-**<br>500<br>**40,801**<br>8,993<br>**2023**<br>2022<br>**Total**<br>Total<br>**£**<br>£<br>**5,000**<br>-<br>**2,000**<br>-<br>**5,000**<br>-<br>**3,500**<br>-<br>**1,500**<br>-<br>**5,000**<br>1,000<br>**9,984**<br>9,984<br>**6,960**<br>9,286<br>**-**<br>35,252<br>**-**<br>2,000<br>**38,944**<br>57,522<br>**2023**<br>2022<br>**Total**<br>Total<br>**£**<br>£<br>**4,199**<br>6,639<br>**270**<br>240<br>**15,041**<br>3,091<br>**399**<br>229<br>**19,909**<br>10,199|
|---|---|---|---|



**CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

13 



|**RESOURCES EXPENDED**<br>**Note**<br>**5**<br>**Raising funds**<br>Fundraising events<br>**6**<br>**Charitable activities**<br>Activities & food HAF<br>Bid writing<br>DBS<br>Electricity & gas<br>Equipment & Maintenance<br>Food & Fareshare<br>Governance<br>Insurance<br>IT website<br>Legal & Prof<br>Licences<br>Payroll<br>Pension<br>Refuse collection<br>Stationery & photocopier<br>Sundry<br>Telephone<br>Training<br>Volunteer expenses<br>Wages<br>Water<br>Depreciation|2023<br>Unrestricted<br>£<br>1,482<br>1,482<br>2023<br>Unrestricted<br>£<br>-<br>250<br>156<br>-<br>5,507<br>-<br>540<br>-<br>218<br>-<br>659<br>-<br>-<br>-<br>505<br>430<br>-<br>-<br>-<br>-<br>-<br>675<br>8,940|2023<br>Restricted<br>£<br>-<br>-<br>2023<br>Restricted<br>£<br>7,393<br>-<br>-<br>10,078<br>3,500<br>1,143<br>-<br>1,692<br>-<br>1,852<br>-<br>333<br>377<br>966<br>-<br>-<br>1,583<br>-<br>540<br>41,093<br>1,194<br>-<br>71,744|**2023**<br>2022<br>**Total**<br>Total<br>**£**<br>£<br>**1,482**<br>1,225<br>**1,482**<br>1,225<br>**2023**<br>2022<br>**Total**<br>Total<br>**£**<br>£<br>**7,393**<br>10,818<br>**250**<br>3,499<br>**156**<br>-<br>**10,078**<br>7,177<br>**9,007**<br>7,323<br>**1,143**<br>3,181<br>**540**<br>500<br>**1,692**<br>779<br>**218**<br>189<br>**1,852**<br>5,007<br>**659**<br>751<br>**333**<br>252<br>**377**<br>190<br>**966**<br>1,377<br>**505**<br>378<br>**430**<br>396<br>**1,583**<br>1,067<br>**-**<br>400<br>**540**<br>394<br>**41,093**<br>27,702<br>**1,194**<br>460<br>**675**<br>456<br>**80,684**<br>72,296|
|---|---|---|---|
||||**2023**<br>2022|
|**Included in Governance costs**<br>Independent examiner's fee|||**£**<br>£<br>**540**<br>500<br>**540**<br>500|



**CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

14 



|**Note**<br>**7**<br>**Other gain - sale of building**<br>Sale proceeds from sale<br>Old assets written off<br>Legal fees re sale of building<br>**8**<br>**Staff Costs and Employees**<br>Wages and salaries<br>Social security costs<br>Pension<br>No employee earned £60,000 or more during the year<br>The average number of employees during the year was:|**2023**<br>2022<br>**£**<br>£<br>**79,678**<br>-<br>**1,642**<br>-<br>**2,023**<br>-<br>**76,013**<br>-<br>**2023**<br>2022<br>**£**<br>£<br>**41,093**<br>27,702<br>**-**<br>-<br>**377**<br>190<br>**41,470**<br>27,892<br>**2023**<br>2022<br>**3.8**<br>3.6|
|---|---|



|**9**<br>**Fixed Assets**|Plant &<br>Machinery|IT<br>Equipment|Fixtures &<br>Fittings<br>**Total**|
|---|---|---|---|
||£|£|£<br>**£**|
|**Cost**<br>At 21 September 2022<br>Disposals<br>Additions<br>At 21 September 2023<br>**Depreciation**<br>At 21 September 2022<br>On Disposals<br>Charge for year<br>At 21 September 2023<br>**Net Book Value**<br>**At 21 September 2023**<br>At 21 September 2022|3,912<br>(3,912)<br>-<br>-<br>2,087<br>(2,270)<br>183<br>-<br>-<br>1,825|-<br>-<br>1,465<br>1,465<br>-<br>-<br>73<br>73<br>1,392<br>-|-<br>**3,912**<br>-<br>**(3,912)**<br>5,023<br>**6,488**<br>5,023<br>**6,488**<br>-<br>**2,087**<br>-<br>**(2,270)**<br>419<br>**675**<br>419<br>**492**<br>4,604<br>**5,996**<br>-<br>**1,825**|



**CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

15 



|**Note**<br>**10**<br>**Debtors**<br>Trade debtors<br>Prepayments<br>**11**<br>**Cash at bank and in hand**<br>Current bank account<br>Cash in hand<br>**12**<br>**Creditors : amounts falling due within one year**<br>Creditors<br>HMRC<br>Accruals|**Note**<br>**10**<br>**Debtors**<br>Trade debtors<br>Prepayments<br>**11**<br>**Cash at bank and in hand**<br>Current bank account<br>Cash in hand<br>**12**<br>**Creditors : amounts falling due within one year**<br>Creditors<br>HMRC<br>Accruals|**Note**<br>**10**<br>**Debtors**<br>Trade debtors<br>Prepayments<br>**11**<br>**Cash at bank and in hand**<br>Current bank account<br>Cash in hand<br>**12**<br>**Creditors : amounts falling due within one year**<br>Creditors<br>HMRC<br>Accruals|||**2023**<br>2022<br>**£**<br>£<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**2023**<br>2022<br>**£**<br>£<br>**176,146**<br>83,770<br>**-**<br>-<br>**176,146**<br>83,770<br>**2023**<br>2022<br>**£**<br>£<br>**4,627**<br>2,371<br>**474**<br>96<br>**912**<br>500<br>**6,013**<br>2,967|
|---|---|---|---|---|---|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|**13**<br>**Movement in Funds**<br>**Unrestricted Funds**<br>General Fund<br>**Restricted Funds**<br>Wirral Council<br>Toy Trust<br>Cheshire Freemasons<br>Sale of buiding<br>Edsential Community<br>Awards for All<br>Toy Trust<br>Koala North West Family Toolbox<br>Community Foundation<br>Eleanor Rathbone<br>Feeding Britain<br>Masonic Wallasey Inner Wheel<br>**Total Funds**|Balance at<br>21 Sept<br>2022<br>£<br>62,788<br>9,840<br>5,000<br>5,000<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>19,840<br>82,628|Income<br>£<br>106,744<br>-<br>-<br>-<br>29,979<br>5,000<br>2,000<br>5,000<br>3,500<br>1,500<br>5,000<br>9,984<br>6,960<br>68,923<br>175,667|Expenditure<br>£<br>(10,422)<br>(9,840)<br>(5,000)<br>-<br>(17,960)<br>(5,000)<br>(2,000)<br>(5,000)<br>(3,500)<br>(1,500)<br>(5,000)<br>(9,984)<br>(6,960)<br>(71,744)<br>(82,166)||**Balance at**<br>Transfers<br>**21 Sept**<br>In / (Out)<br>**2023**<br>£<br>**£**<br>-<br>**159,110**<br>-<br>**-**<br>-<br>**-**<br>-<br>**5,000**<br>-<br>**12,019**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**-**<br>-<br>**17,019**<br>-<br>**176,129**|



**CHARLOTTE’S BRIGHTSIDE C.L.C. NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 21 SEPTEMBER 2023** 

16 



## **Note** 

## **14 Trustees' Remuneration and Benefits** 

There were no trustees' remuneration or other benefits for the year ended 21 September 2023 nor for the year ended 21 September 2022 

## **15 Trustees' Expenses** 

There were no trustees' expenses paid for the year ended 21 September 2023 nor for the year ended 21 September 2022 

## **16 Capital Commitments** 

The company had no capital commitments at 21 September 2023 (2022: None) either contracted for or authorised by the directors but not contracted for. 

17