**Company Registration Number : 07551140 (England and Wales)**
**Be Strong Project Ltd Unaudited financial statements and annual report For the year ended 31 December 2021**
**For the year ended 31 December 2021**
## **Be Strong Project Ltd Contents**
|**CONTENTS**|**PAGE**|
|---|---|
|Company Information|3|
|Director's Report|4|
|Accountant's Report|5|
|Income Statement|6|
|Statement of Financial Position|7|
|Notes to the Financial Statements|8 10|
|Detailed Income Statement|11|
- 2 -
## **Be Strong Project Ltd Company Information For the year ended 31 December 2021**
|**Company registration number**|07551140 (England and Wales)|
|---|---|
|**Directors**|Darren Armstrong|
||Barry Day|
||Stephanie Armstrong|
||Mark Bowden|
||Gram Seed|
|**Registered office address**|Unit 1 Riverside Industrial Estate|
||Waters Meeting Road|
||Bolton|
||BL1 8TU|
|**Accountant**|Horridge and Lever|
||142 Chorley New Road|
||Heaton|
||BL1 4NX|
- 3 -
**Be Strong Project Ltd Directors' Report**
**For the year ended 31 December 2021**
The directors present the annual report and the Unaudited Financial Statements for the year ended 31 December 2021.
## **Principal activity**
The principal activity of the company continued to be that of human health activities.
## **Going concern**
The financial statements have been prepared on a going concern basis unless it is inappropriate to presume that the company will continue in business.
## **Directors of the company**
The following directors held office during the whole of the period:
Barry Day Darren Armstrong Mark Bowden Stephanie Armstrong
The following directors were appointed during the period: Gram Seed (Appointed 12 August 2021)
## **Statement of director's responsibilities**
The directors are responsible for preparing the financial statements in accordance with applicable law and regulations. The trustees have adopted the provisions of the Statement of Recommended Practice(SORP) 'Accounting and Reporting by Charities' issued in March 2005.
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## 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.
## **OBJECTIVES ANDACTIVITES**
The Be Strong Project's social mission to facilitate, encourage and support behavioural change in individuals who have become addicted to substances and have fallen into patterns of offending behaviour. It has a number of key objectives including:
Reducing reoffending, currently two thirds of released prisoners reoffend
Reducing the number of family breakdowns that imprisonment creates
Improving the mental and physical health of released prisoners
Increasing employment, voluntary and training opportunities
## **Small company provisions**
This report has been prepared in accordance with the special provisions for small companies within Part 15 of the Companies Act 2006.
## **Approved by the Board of directors and signed on its behalf by:**
Darren Armstrong (Director)
- 4 -
Date.. 28 September 2022
## **Be Strong Project Ltd Accountant's report For the year ended 31 December 2021**
## Accountant's Report
## INDEPENDENT EXAMINER'S REPORT
## TO THE TRUSTEES OF BE STRONG PROJECT LIMITED
I report on the accounts of the company for the year ended 31/12/2021. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.
## BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examination was carried out in accordance with 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 you as 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 EXAMINERS 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:
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met;
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
...................................................
## Horridge and Lever
142 Chorley New Road Heaton
BL1 4NX Date: 28 September 2022
- 6 -
## **Be Strong Project Ltd**
## **Income Statement**
**For the year ended 31 December 2021**
|**Notes**
Turnover
4
**Gross profit**
Selling and distribution expenses
Administrative expenses
**Operating loss**
5
Interest receivable and similar income
Interest payable and similar charges
**Loss on ordinary activities before taxation**
**Loss for the year**|**2021**
**£**
**140,699**
**140,699**
(9,063)
(132,078)
**(442)**
7
**(435)**
**(435)**|**2020**
**£**
**217,691**|
|---|---|---|
|||**217,691**
(17,520)
(127,962)|
|||**72,208**
(13,315)|
|||**58,893**|
|||**58,893**|
- 7 -
## **Be Strong Project Ltd Statement of Financial Position**
**For the year ended 31 December 2021**
|**Notes**
**Fixed assets**
Property, plant and equipment
8
**Current assets**
Debtors
9
Cash and cash equivalents
10
**Current liabilities**
Creditors: Amounts falling due within one year
11
Net current assets/(liabilities)
Total assets less current liabilities
**Noncurrent liabilities**
Creditors: Amounts falling due after more than one year
12
**Net assets/(liabilities)**
**Capital and reserves**
Retained earnings
**Shareholder's funds**|**2021**
**£**
267,794
267,794
120
79,716
79,836
(636)
(636)
79,200
346,994
(179,139)
**167,855**
167,855
**167,855**|**2020**
**£**
274,151|
|---|---|---|
|||274,151
190
96,228|
|||96,418
(23,140)|
|||(23,140)
73,278|
|||347,429
(179,139)|
|||**168,290**|
|||168,290|
|||**168,290**|
For the year ended 31 December 2021 the company was entitled to exemption from audit under section 477 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 responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A Small Entities.
Approved by the Board on 28 September 2022
............................. Darren Armstrong (Director)
Company registration number: 07551140
- 8 -
**Be Strong Project Ltd Notes to the financial statements (Continued) For the year ended 31 December 2021**
**Be Strong Project Ltd Notes to the Financial Statements For the year ended 31 December 2021**
## **(1) General Information**
Be Strong Project Ltd is a private company limited by guarantee, domiciled and incorporated in England and Wales.
The principal activity of the charity in the year under review was human health activities .
Registered company number 07551140 (England and Wales)
Registered charity number 1148401
Registered office: Unit 1 Riverside Industrial Estate Waters Meeting Road Bolton England BL1 8TU Trustees: D Armstrong resigned 23/03/2020 B Day S Armstrong appointed 25/04/2020 M Bowden appointed 25/04/2020 G Seed appointed 12/08/2021
Independent Examiner: Horridge and Lever 142 Chorley New Road Bolton BL1 4NX
STRUCTURE GOVERNANCE AND MANAGEMENT
## Governing document:
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## 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.
## **(2) Significant Accounting Policies**
## 2a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## 2b. Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## 2c. Resources Expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## 2d. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charitable company and are recognised accordingly.
## 2e. 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.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
- 9 -
**Be Strong Project Ltd Notes to the financial statements (Continued) For the year ended 31 December 2021**
## 2f. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Motor Cars reducing balance 18% Equipment reducing balance 18% Plant and Machinery reducing balance 18%
## **(3) Critical accounting judgements and key sources of estimation uncertainty**
## **No judgement**
No significant judgements or estimates have been made in preparation of these financial statements.
## **(4) Turnover**
The revenue from company's operations comprise:
|Sales
**(5) Operating profit**
Operating profit for the year from continuing operations has been arrived after charging:
Depreciation of property, plant and equipment||**2021**
**£**
140,699
**140,699**
**2021**
**£**
6,357
**6,357**||**2020**
**£**
217,691
**217,691**
**2020**
**£**
7,753|
|---|---|---|---|---|
||||||
||||||
|||||**7,753**|
## **(6) Employees**
During the year, the average number of employees including director was 0 (2020 : 0)
## **(7) Interest payable and similar charges**
|nterest on bank loans and overdrafts|**2021**
**£**
****|**2020**
**£**
13,315|
|---|---|---|
|||**13,315**|
## **(8) Tangible fixed assets**
|**Cost**
As at 01 January 2021
As at 31 December 2021
**Depreciation**
As at 01 January 2021
For the year
As at 31 December 2021
**Net book value**
As at 31 December 2021
As at 31 December 2020|**Land and**
**Buildings**
**£**
238,834|**Plant and**
**Machinery**
**£**
30,000|**Equipment**
**£**
6,960|**Motor**
**Vehicles**
**£**
16,800|**Totals**
**£**
292,594|
|---|---|---|---|---|---|
||**238,834**|**30,000**|**6,960**|**16,800**|**292,594**|
||
|9,828
3,631|2,280
842|6,335
1,884|18,443
6,357|
||****|**13,459**|**3,122**|**8,219**|**24,800**|
||238,834|16,541|3,838|8,581|267,794|
||238,834|20,172|4,680|10,465|274,151|
## **(9) Debtors**
**Amounts falling due within one year**
- 10 -
|Trade debtors
**(10) Cash and cash equivalents**
Bank balance
**(11) Creditors: Amounts falling due within one year**
Bank loans and overdrafts
Accruals and deferred income
**(12) Creditors: Amounts falling due after more than one year**
Bank loans and overdrafts
Other creditors|**2021**
**£**
120
**120**
**2021**
**£**
79,716
**79,716**
**2021**
**£**
636
**636**
**2021**
**£**
158,044
21095
**179,139**|**2020**
**£**
190
**190**
**2020**
**£**
96,228|
|---|---|---|
|||**96,228**|
|||**2020**
**£**
20,140
3,000|
|||**23,140**|
|||**2020**
**£**
158,044
21,095|
|||**179,139**|
## **(13) Transactions with directors**
As per the governing document, Darren Armstrong was the only paid director during the year receiving a total of £12,499.92 for his services.
- 11 -
## **Be Strong Project Ltd Detailed Income Statement**
## **For the year ended 31 December 2021**
**This section does not form part of the statutory accounts.**
|**Turnover**
**Gross Profit**
**Less : Selling and distribution expenses**
Advertising and Marketing
Subsistence
UK and Overseas Travel Costs
**Less : Administrative expenses**
Accountancy, Bookkeeping and Auditing Fees
Caravan Costs
Charitable Donations
Depreciation of Equipment
Depreciation of Motor Vehicles
Depreciation of Plant and Machinery
Gym Membership
Insurance
Legal and Professional Fees
Motor Expenses
Rent, Rates, Light & Heat
Repairs and Renewals
Sundry Expenses
Telephone and Internet
Training and development costs
**Operating loss**
**Add : Interest receivable and similar income**
Bank Interest
**Less : Interest payable and similar charges**
Hire Purchase, Mortgage and Other Interest
**Loss on ordinary activities before taxation**
**Net loss for the year after taxation**
**Net loss for the year after dividends**
**Retained profits brought forward**
**Retained profits carried forward**|**2021**
**£**
140,699
**140,699**
321
7,752
990
9,063
901
2,293
3,376
842
1,884
3,631
1,755
2,369
23,722
14,319
47,904
6,458
9,334
4,792
8,497
132,078
**(442)**
7
7
**(435)**
**(435)**
**(435)**
**168,290**
**167,855**|**2020**
**£**
217,691|
|---|---|---|
|||**217,691**|
|||129
8,025
9,367|
|||17,520
259
3,198
1,081
1,027
2,297
4,428
2,228
2,250
22,713
17,290
45,582
8,585
7,590
4,153
5,281|
|||127,962|
|||**72,208**|
||||
|||
13,315|
|||13,315|
|||**58,893**|
|||**58,893**|
|||**58,893**|
|||**109,397**|
|||**168,290**|
- 12 -