OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-12-31-accounts

Be Strong Project Ltd Trustees' Report For the year ended 31 December 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31/12/2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

PRINCIPAL ACTIVITIES

The principal activity of the charity in the year under review was human health activities.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered company number 07551140 (England and Wales)

Registered charity number 1148401

Registered office: Unit 1 Riverside Industrial Estate Waters Meeting Road Bolton BL18TU

Trustees: B Day S Armstrong

Independent Examiner: Horridge & 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.

OBJECTIVES AND ACTIVITES

The Be Strong Project's social mission to facilitate, encourage and support behavioral change in individuals who have become addicted to substances and have fallen into patterns of offending behavior. It has a number of key objectives including:

-Reducing re-offending, currently two thirds of released prisoners re-offend

Stephanie Armstrong Trustee

Be Strong Project Ltd Independent Examiner’s Report For the year ended 31 December 2023

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BE STRONG PROJECT LIMITED

I report on the accounts of the company for the year ended 31/12/2023.

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:

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:

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

...................................................

Date: 16 Sep 2023

Horridge and Lever Accountants 142 Chorley New Road Bolton BL1 4NX

Company Registration Number : 07551140 (England and Wales)

Be Strong Project Ltd Unaudited financial statements and annual report For the year ended 31 December 2023

Be Strong Project Ltd Contents

For the year ended 31 December 2023

CONTENTS PAGE
Company Information 3
Directors' 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

Be Strong Project Ltd Company Information For the year ended 31 December 2023

Company registration number 07551140 (England and Wales)
Directors Darren Armstrong
Barry Day
Stephanie Armstrong
Registered office address Unit 1 Riverside Industrial Estate
Waters Meeting Road
Bolton
BL1 8TU
Accountant Horridge and Lever
142 Chorley New Road
Bolton
BL1 4NX

Be Strong Project Ltd Directors' Report

For the year ended 31 December 2023

The directors present their report and the Unaudited Financial Statements for the year ended 31 December 2023.

Principal activity

The principal activity of the company continued to be that of human health activities.

Directors of the company

The following directors held office during the whole of the period:

Barry Day Darren Armstrong Stephanie Armstrong

The following directors were resigned as follows:

Gram Seed (Resigned 09 October 2023)

Statement of directors' responsibilities

The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare such financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), FRS 105

Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to;

­select suitable accounting policies and then apply them consistently;

­make judgements and accounting estimates that are reasonable and prudent; and

­prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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) Date: 19 September 2024

Be Strong Project Ltd Accountant's report

For the year ended 31 December 2023

Accountant's Report to the board of directors on the preparation of the unaudited statutory accounts of Be Strong Project Ltd for the year ended 31 December 2023.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Be Strong Project Ltd for the year ended 31 December 2023.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on these financial statements.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Horridge and Lever

142 Chorley New Road Bolton BL1 4NX Date: 19 September 2024

Be Strong Project Ltd

Income Statement

For the year ended 31 December 2023

Notes
Turnover
5
Gross profit
Selling and distribution expenses
Administrative expenses
Operating profit
6
Interest receivable and similar income
Interest payable and similar charges
8
Profit on ordinary activities before taxation
Profit for the year
2023
£
177,590
177,590
(19,362)
(119,843)
38,384
482
(14,413)
24,453
24,453
2022
£
150,604
150,604
(16,852)
(136,212)
(2,459)
113
(24,108)
(26,454)
(26,454)

Be Strong Project Ltd Statement of Financial Position For the year ended 31 December 2023

Notes
Fixed assets
Property, plant and equipment
9
Current assets
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
2023
£
265,030
265,030
58,261
58,261
(684)
(684)
57,577
322,607
(156,754)
165,853
165,853
165,853
2022
£
270,781
270,781
52,737
52,737
(660)
(660)
52,077
322,858
(181,458)
141,400
141,400
141,400

For the year ended 31 December 2023 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 19 September 2024

............................. Darren Armstrong (Director) Company registration number: 07551140

Be Strong Project Ltd Notes to the Financial Statements For the year ended 31 December 2023

(1) General Information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is Unit 1 Riverside Industrial Estate, Waters Meeting Road, Bolton, BL1 8TU.

(2) Statement of compliance

These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.

Sale of goods

Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.

Interest income

Interest income is recognised using the effective interest method.

Borrowing costs

All borrowing related costs are included within the statement of income in the period in which they are incurred using the effective interest method.

Property, plant and equipment

Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight­line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate

(4) 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.

(5) Turnover

The revenue from company's operations comprise:

2023 2022
£ £
Sales 177,590 150,604

Notes to the financial statement (Continued) For the year ended 31 December 2023

Operating profit
Operating profit for the year from continuing operations has been arrived after charging:
Depreciation of property, plant and equipment
177,590
2023
£
5,750
5,750
150,604
2022
£
7,013
7,013

(6) Operating profit

(7) Employees

During the year, the average number of employees including director was 0 (2022 : 0).

(8) Interest payable and similar charges

Interest on bank loans and overdrafts
(9) Tangible fixed assets
Cost
As at 01 January 2023
As at 31 December 2023
Depreciation
As at 01 January 2023
For the year
As at 31 December 2023
Net book value
As at 31 December 2023
As at 31 December 2022
(10) Cash and cash equivalents
Bank balance
(11) Creditors: Amounts falling due within on
Accruals and deferred income
(12) Creditors: Amounts falling due after mor
Land and
Buildings
£
238,834
Plant and
Machinery
£
30,000
Equipment
£
6,960
2023
£
14,413
14,413
Motor
Vehicles
£
26,800
2022
£
24,108
24,108
Totals
£
302,594
238,834 30,000 6,960 26,800 302,594
­
­
16,436
2,441
3,813
566
11,563
2,743
31,812
5,750
­ 18,877 4,379 14,306 37,562
238,834 11,122 2,580 12,494 265,032
238,834 13,564 3,147 15,237 270,782
e year
e than one year
2023
£
58,261
58,261
2023
£
684
684
2023
£
2022
£
52,737
52,737
2022
£
660
660
2022
£

Notes to the financial statement (Continued) For the year ended 31 December 2023

Bank loans and overdrafts
Other creditors
(13) Share capital and reserves
Alloted, called up and fully paid:
A ordinary shares hold equal voting rights. B investment shares do not carry any voting rights.
146,847
9,908
156,755
2023
£
0
164,507
16,950
181,457
2022
£
0

(14) Transactions with directors

Be Strong Project Ltd Detailed Income Statement For the year ended 31 December 2023

This section does not form part of the statutory accounts.

Turnover
Gross Profit
Less : Selling and distribution expenses
Advertising and Marketing
UK and Overseas Travel Costs
Subsistence
Less : Administrative expenses
Training and development costs
Rent, Rates, Light & Heat
Repairs and Renewals
Caravan Costs
Motor Expenses
Accountancy, Bookkeeping and Auditing Fees
Legal and Professional Fees
Insurance
Telephone and Internet
Gym Membership
Charitable Donations
Bank Fees
Sundry Expenses
Depreciation of Plant and Machinery
Depreciation of Equipment
Depreciation of Motor Vehicles
Operating profit
Add : Interest receivable and similar income
Bank Interest
Less : Interest payable and similar charges
Hire Purchase, Mortgage and Other Interest
Profit on ordinary activities before taxation
Net profit for the year after taxation
2023
£
177,590
177,590
85
11,297
7,981
19,362
4,972
46,363
6,190
5,209
7,247
994
24,040
3,058
4,762
3,748
1,717
502
5,291
2,441
566
2,743
119,843
38,384
482
482
14,413
14,413
24,453
24,453
2022
£
150,604
150,604
12
9,676
7,163
16,852
8,592
52,474
5,196
4,728
10,666
948
23,620
2,603
5,381
2,535
4,419
656
7,380
2,977
691
3,345
136,212
(2,459)
113
113
24,108
24,108
(26,454)
(26,454)

Company Registration Number : 07551140 (England and Wales)

Be Strong Project Ltd Unaudited financial statements and annual report For the year ended 31 December 2023

Be Strong Project Ltd Contents

For the year ended 31 December 2023

CONTENTS PAGE
Company Information 3
Directors' 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

Be Strong Project Ltd Company Information For the year ended 31 December 2023

Company registration number 07551140 (England and Wales)
Directors Darren Armstrong
Barry Day
Stephanie Armstrong
Registered office address Unit 1 Riverside Industrial Estate
Waters Meeting Road
Bolton
BL1 8TU
Accountant Horridge and Lever
142 Chorley New Road
Bolton
BL1 4NX

Be Strong Project Ltd Directors' Report

For the year ended 31 December 2023

The directors present their report and the Unaudited Financial Statements for the year ended 31 December 2023.

Principal activity

The principal activity of the company continued to be that of human health activities.

Directors of the company

The following directors held office during the whole of the period:

Barry Day Darren Armstrong Stephanie Armstrong

The following directors were resigned as follows:

Gram Seed (Resigned 09 October 2023)

Statement of directors' responsibilities

The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare such financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), FRS 105

Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to;

­select suitable accounting policies and then apply them consistently;

­make judgements and accounting estimates that are reasonable and prudent; and

­prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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) Date: 19 September 2024

Be Strong Project Ltd Accountant's report

For the year ended 31 December 2023

Accountant's Report to the board of directors on the preparation of the unaudited statutory accounts of Be Strong Project Ltd for the year ended 31 December 2023.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Be Strong Project Ltd for the year ended 31 December 2023.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on these financial statements.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Horridge and Lever

142 Chorley New Road Bolton BL1 4NX Date: 19 September 2024

Be Strong Project Ltd

Income Statement

For the year ended 31 December 2023

Notes
Turnover
5
Gross profit
Selling and distribution expenses
Administrative expenses
Operating profit
6
Interest receivable and similar income
Interest payable and similar charges
8
Profit on ordinary activities before taxation
Profit for the year
2023
£
177,590
177,590
(19,362)
(119,843)
38,384
482
(14,413)
24,453
24,453
2022
£
150,604
150,604
(16,852)
(136,212)
(2,459)
113
(24,108)
(26,454)
(26,454)

Be Strong Project Ltd Statement of Financial Position For the year ended 31 December 2023

Notes
Fixed assets
Property, plant and equipment
9
Current assets
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
2023
£
265,030
265,030
58,261
58,261
(684)
(684)
57,577
322,607
(156,754)
165,853
165,853
165,853
2022
£
270,781
270,781
52,737
52,737
(660)
(660)
52,077
322,858
(181,458)
141,400
141,400
141,400

For the year ended 31 December 2023 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 19 September 2024

............................. Darren Armstrong (Director) Company registration number: 07551140

Be Strong Project Ltd Notes to the Financial Statements For the year ended 31 December 2023

(1) General Information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is Unit 1 Riverside Industrial Estate, Waters Meeting Road, Bolton, BL1 8TU.

(2) Statement of compliance

These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.

Sale of goods

Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.

Interest income

Interest income is recognised using the effective interest method.

Borrowing costs

All borrowing related costs are included within the statement of income in the period in which they are incurred using the effective interest method.

Property, plant and equipment

Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight­line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate

(4) 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.

(5) Turnover

The revenue from company's operations comprise:

2023 2022
£ £
Sales 177,590 150,604

Notes to the financial statement (Continued) For the year ended 31 December 2023

Operating profit
Operating profit for the year from continuing operations has been arrived after charging:
Depreciation of property, plant and equipment
177,590
2023
£
5,750
5,750
150,604
2022
£
7,013
7,013

(6) Operating profit

(7) Employees

During the year, the average number of employees including director was 0 (2022 : 0).

(8) Interest payable and similar charges

Interest on bank loans and overdrafts
(9) Tangible fixed assets
Cost
As at 01 January 2023
As at 31 December 2023
Depreciation
As at 01 January 2023
For the year
As at 31 December 2023
Net book value
As at 31 December 2023
As at 31 December 2022
(10) Cash and cash equivalents
Bank balance
(11) Creditors: Amounts falling due within on
Accruals and deferred income
(12) Creditors: Amounts falling due after mor
Land and
Buildings
£
238,834
Plant and
Machinery
£
30,000
Equipment
£
6,960
2023
£
14,413
14,413
Motor
Vehicles
£
26,800
2022
£
24,108
24,108
Totals
£
302,594
238,834 30,000 6,960 26,800 302,594
­
­
16,436
2,441
3,813
566
11,563
2,743
31,812
5,750
­ 18,877 4,379 14,306 37,562
238,834 11,122 2,580 12,494 265,032
238,834 13,564 3,147 15,237 270,782
e year
e than one year
2023
£
58,261
58,261
2023
£
684
684
2023
£
2022
£
52,737
52,737
2022
£
660
660
2022
£

Notes to the financial statement (Continued) For the year ended 31 December 2023

Bank loans and overdrafts
Other creditors
(13) Share capital and reserves
Alloted, called up and fully paid:
A ordinary shares hold equal voting rights. B investment shares do not carry any voting rights.
146,847
9,908
156,755
2023
£
0
164,507
16,950
181,457
2022
£
0

(14) Transactions with directors

Be Strong Project Ltd Detailed Income Statement For the year ended 31 December 2023

This section does not form part of the statutory accounts.

Turnover
Gross Profit
Less : Selling and distribution expenses
Advertising and Marketing
UK and Overseas Travel Costs
Subsistence
Less : Administrative expenses
Training and development costs
Rent, Rates, Light & Heat
Repairs and Renewals
Caravan Costs
Motor Expenses
Accountancy, Bookkeeping and Auditing Fees
Legal and Professional Fees
Insurance
Telephone and Internet
Gym Membership
Charitable Donations
Bank Fees
Sundry Expenses
Depreciation of Plant and Machinery
Depreciation of Equipment
Depreciation of Motor Vehicles
Operating profit
Add : Interest receivable and similar income
Bank Interest
Less : Interest payable and similar charges
Hire Purchase, Mortgage and Other Interest
Profit on ordinary activities before taxation
Net profit for the year after taxation
2023
£
177,590
177,590
85
11,297
7,981
19,362
4,972
46,363
6,190
5,209
7,247
994
24,040
3,058
4,762
3,748
1,717
502
5,291
2,441
566
2,743
119,843
38,384
482
482
14,413
14,413
24,453
24,453
2022
£
150,604
150,604
12
9,676
7,163
16,852
8,592
52,474
5,196
4,728
10,666
948
23,620
2,603
5,381
2,535
4,419
656
7,380
2,977
691
3,345
136,212
(2,459)
113
113
24,108
24,108
(26,454)
(26,454)