Charlty Reglstration No. 1151118
Company Registration No. 08376180 (England and Wales)
BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT AND UNAUDITED ACCOUNTS
FOR THE PERIOD ENDED 30 MARCH 2024

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs A Dodd
Mrs N Home (resigned 061041241
Mrs K L Partridge
Mrs S Seddon
Mrs M E Wheatcroft
Chair
Mrs N Home
Secretary
Mrs A Dodd
Charity Number
1151118
Company Number
08376180
Registered Office
Hamill House
112-116 Chorley New Road
Bolton
BL140H
Independent Examlner
Mr Andrew Simm FCA
Smith & Goulding Limited
Hamill House
112-116 Chorley New Road
Bolton
BL14DH
Bankers
Barclays Bank plc
1 Market street
Bollon
BL1 1XA

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees, report
Independent auditorf5 report
Statement of financial activities
Balance sheet
Notes to the accounts
10-22

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 MARCH 2024
The Trustees, who are also directors of the charity
and accounts for the year ended 30 March 2024.
or the purposes of the Companies Act 2006, present their report
The accounts have been prepared in accordance with the accounting policies set out in the notes to the accounts and
comply with the Charity's memorandum and articles of association. the CoTnpanies Act 2006, the Charities Act 2011
and "Accounting and Reporbng 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
(effective 1 January 2019)"
Structure. governance and management
At a meeting of Trustees and members held on 7 December 2012 it was agreed to establish a Charitable Company
to take over the assets and liabilities of Bolton Children's Opportunity Group for Handicapped Children an
unincorporated charity with registered number 512813.
As a result, Bolton Children's Opportunity Group (COG), a Charitable Company limited by guarantee, was
incorporated on 25 January 2013. The company was regislered as a Charity on 6 March 2013 with registered number
1151118 and Company Registered Number 08376180.
The unincorporated organisation transferred all of its assets and liabilities to the Company with effect from 1 April
2013. The first Truslees of the Charitable Company were the same as those of the unincorporated organisation.
The Trustees, who are also the directors for the purpose of company law, and who served during the year were:
Mrs A Dodd
Mrs N Home
Mrs K L Partridge
Mrs S Seddon
Mrs M E Wheatcroft
Under the requirements of the Memorandum and Articles of Association the Trustees are elected to seNe for a period
of years, now agreed as three. They relire by rotation and may be re-elected at the next Annual General Meeting.
None of the Trustees have any beneficial interest in the company. All of the Trustees are members of the company
and guarantee to contribute an amount not exceeding £10 in the event of winding up.
The skill requirements for the Trust Body are regulady reviewed and any vacancy arising is filled by consensus
amongst the remaining Trustees to meet the necessary criterta. Trustees are sought whose skills build on the skill
base of the existing board of trustees that include sector specific skills such as Health & Social Welfare, Finance,
Legal, and Human Resources,
The induction process for any newly appointed Trustee comprises an initial meeting with the Chair followed by
meetings with the other Trustees. New Trustees receive all the relevant infomiation in respect of the organisational
structures and plans, Trustee job descrtption, the Memorandum and Articles of Association, Guidance on Trustee
Responsibilities and other relevant Charity Commission Guidance. This is further supported wtth verbal information
from Chair of Trustees andlor the other Trustees.
Meetings take place at least ￿[ce a year to review the Charity's financial matters and general operating management.
Bolton Children's Opportunity Group employs professional people with experience and expertise relevant to the
business of the Charity and the young people it supports. The Trustees set and monitor the scale of delegated
responsibility invested in the senior management team. Likewise. it Tnonitors and reviews the overall strategy and
business plan.
The principal office of the Charity is Lowndes St Nursey, Lowndes St, Bolton, BL14QB.
Risk Factors
The Trustees have assessed the major risks to which the Charity is exposed in view of the new funding formula and
are satisfied that systems are in place to mitigate exposure to the major risks. The Trustees are fully aware of Ihe
difficulties of maintaining the quality of service it delivers particularly in the Gurrent economic climate and are aware
that there may be financial challenges in the future.

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
Related Parties
Bolton Metropolitan Borough Council (the Local Authority) provides funding in support of the provision of Early Years
Foundation Slage and Bolton Information and Advisory Service (previously Parent Partnership). The National
Lotteries Community Fund is currently providing funding for the Nursery minibus servi￿.
Mrs Dodd has been an employee in the role of office administratorl business manager since 1985. She was asked
to become a Trustee in October 2017 as the Ofsted officer would only deal wwth a Trustee. Following this the
Trustees did not feel they had enough knowledge regarding Qfsted and asked Mrs Dodd to become a Trustee in
order to comply with the Ofsted requirements.
Mrs Partridge became a Trustee in January 2018 she was then asked to become an employee in September 2018
due to her knowledge as a retired special educational needs teacher and is well versed all aspects of the position
as an Information and Advisory Service officer.
COG is a full Member of Bolton Together. Bolton Together is a Consortium forvoluntary Organisations. The
aims of the Consortium are to share information, represent issues, share specialist training and offer
representation on various Bolton Council led consultative groups.
COG has been a Member of Bolton Parent Carer Consortium since 2014 when seven voluntary organisations
together created Bolton Parent Carer Consortium. The aim is to become a stronger voice for parent carers
of children with special educational needs (SEND} in Bolton. Consortium members represent parents and
carers groups for health, social care and leisure. It aims for equality of opportunity and choice for disabled
and young people aged O- 25 years.
COG is a member of Bolton Community and Volunlary Service. Bolton CVS is a charitable company which
exists to support voluntary and community organisations and positively promote voluntary action in Bolton.
COG is a member of Greater Manchester Council for Voluntary Organisalions. GMCVO is the voluntary,
community and social enterprise WCSE) sector support and development organisation covering the Greater
Manchester City region.
COG is a member of Bolton Early Start Panel (Resourced Nursery Panel).
COG is a member of the Early Years Settings Managers Ne￿orking Group.
COG is a member of SEND Reforms Strategy Group.
COG is a member of the Inclusion Task and Finish Group.
COG is a member of the Co-Production Task and Finish Group.
COG is a member of Nurture Group Network.
COG is a member of North West Information Advice and Support SeNice Network.
COG is a member of the Startwell SEND Development GroLtp.
Objectives and activities
The Charity's objects are specifically restricted to the following..
To advance the education of children and young adults with additional needs within the Metropolitan Borough of
Bolton.
To promote the development of individual capabilities compelences skills and understanding. To provide a safe
environment for group play and activities to encourage children to interact and learn through slructured play.
To promote the involvement of parents and guardians to engage more with their child's education including other
charitable activities through which they can help their child.
The policies adopted in furtheran￿ of these objects are that the group may'.-
a) run a playgroup enabling Ghildren with additional needs to mix with normal children.
b) foster mutual help and co-operation between parents, guardians, relatives and friends of children with additional
needs and those trusted with the care of Ghildren with additional needs.
c} raise adequate funds for the achievement of the foregoing object and invite and receive contributions from any
persons by way of subscriptions, donations and othetwise, provided that the group shall not undertake any permanent
trading activities in raising funds for it5 charitable object.
d} hire premises, provide equipment, engage staff, admit children and require such payments to be made as are
referred lo below.
e) expend money received from any source.
fl maintain membership of the Pr&school Playgroups Association and assist in the promotion of that Association.

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
g) do all other things as appear to the Trustees and Senior Management Team to be necessary in pursuance of the
objects.
and there has been no change in these during the year.
Public benefit statement
The Charity meets its public benefit obligations by running a playgroup for children with additional needs, running
outreach programmes for children with additional needs and providing help and support to children with additional
needs and their parents or guardians. Vve believe that the Charity is in an excellent position to provide cost benefits
when compared to other service providers in the maintained and private sectors.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
Charity should undertake.
Use of volunteers
DBS checked volunteers help with the children, preparation of the play sessions and transporting the children to and
from home in the Charity's minibuses. They also help with fundraising and answering the telephone.
Reserves pollcy
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be, if
possible, maintained at a level equivalent to between three and six month's expenditure. The Trustees consider that
reseNes at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the
Charity's current activities while consideration is given to ways in which additional funds may be raised.
Strategic Report
Achievements and performance
The Trustees held three virtual Trustee meetings during the year. The Trustees have focused on work throughout Ihe
year lo address critical issues of funding insecurity. The Trustees goal is to ensure that the Charity is able to a￿esS
the Local Authority funding streams. The aim is to guarantee the future viability of each service provided by the
Charity. The funding formula forthe Earlyyears Education Grant does not cover transport costs which is an important
part of the Charily's service and the Trustees are aware that fund raising is essential to maintain this vital service. A
bid to the National Lottery for three years funding towards the cost of providing transport, which had been delayed
because of the Covid 19 pandemic, was finally approved and extended to cover 5 years, operating costs and
payments commenced in January 2021.
Previously the Trustees have expressed ongoing conGems that the financial projections for the Local Authority funding
indicale that the sustainability could be precarious for the future of the Charity. In order to address these concerns
the Trustees and senior management team have worked towards developing strategies to ensure financial viability
these include'.-
The fee for the play sessions has remained at £15 per session, since September 2020, this may need to
be reviewed in the near future. Although, as more children become eligible for free early years education,
increasing the fees would not necessarily bring in more revenue. We are, therefore, going to start Charging
for snacks from January 2025.
The Local Authority has continued to fund the teacher's salary in Nurture Group, but this may not be
permanent situation and the Trustees will continue to monitor the situation.
The Charity is involved with the Bolton Hospice Lottery Partnership Scheme, the BWFC Lotteries Partnership
Scheme, and is also registered with EasyFundraising and Amazonsmile.
The Local Authority expressed a commitment to 5UPPOrt the Charity financially and continue to provide
accommodation at the current low rent.
Funding for the Nurture Group teacher is currently being provided via Behaviour Support.
In line with its training strategy, COG members of staff have completed the following training courses..
7 members of staff - Aided Language Stimulation
2 members of staff - Joint Attention
1 member o f staff - SENCO introduction
1 member of staff- SENCO training
1 member of staff - SENCO webinars
1 member of staff - 2 SENCO workshops
2 members of staff - Creating environments to promote positive behaviour

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
1 members of staff - Supporting children wilh Communication & Interaction Needs- Sensory Harmony
2 members of staff -Effective ObseNation, Assessment and Planning for children with SEN
1 member of staff - Signalong introduction
8 members of staff undertook a five week Signalong Course
2 members of staff - Understanding Social Communication & Interaction Needs - Autism pathway
All members of staff - Autism Pathway
1 member of staff - Social, Communication & Interaction
2 members of staff - Attention Autism Training
2 members of staff - Supporting Early Communication & Language Development
1 member of staff - Esafety
1 member of staff - Supporting Positive Attachments
1 member of staff - Behaviour as Communication
1 member of staff - Enrolled on Level Childcare Training
Staff Members attended the following meetings
1 member of staff - Communication Champion workshop
2 members of staff - SENCO briefing
2 SENCO Ne￿Ork meetings
1 Child Protection meeting
l Team Around the Child (TACH) meetings
3 Child Action meetings
1 Case Conference
4 Child in Need meetings
14 Teams meetings
7 BASE network meetings
2 BASE panel meetings
15 School visits
Staff members have also arranged and held
81 Early Helpl Earfy Help Review meetings
22 Intenl, Implement and Impact Plan (l. l. l }meetings
2 PEP Meetings
20 New Child Visits
1 Looked After Child Meeting
2 Personal Education Plan meetings
2 Professional meetings
2 Safeguarding Network Meetings
1 Dad Matters Course
1 EYFS Cluster Group Meeting
1 Nursery visit
We have had several students on work experiencelcollege placements
7 work experience students
1 Health & Social Care student for 1 week
The following professionals attended COG to work with individual children or for observational visits=
1 student Health Visitor for half day observation
5 visits from Jo Brown (SEN BASE co-ordinator)
2 visits from Alex Baxter
3 visits from Startwell
1 visit from Social Worker
20 visits from LadyNood Outreach
2 visits from the Leaming Disabilities Team
15 visits from Educational Psychologists (to either observe children andlor speak with parents)
6 visits from Speech & Language Therapy {SALT}
1 visit from Occupational Therapists assessing children, adjusting chairs & standing frames

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
2 visits from a Health Visitor
1 visit from a Student Health Visitor
1 Health & Safety check for Work experience students
14 visits from Primary Schools
In addition to the above
A Speech Therapy Assistant attends Monday to Thursday each week to work one to one with children from
the Yellow Room.
C.O.G is registered with Ofsted and following our most recent inspection 3 April 2019 we received the classification
of Good. Ofsted said "The management and staff show a real passion to help children achieve the very best they
can. Their proactive and dedicated approach helps to improve outcomes for all children. This includes the most
vulnerable of children and those who have special educational needs (SEN) andlor disabilities..
The Charity was awarded the Bolton Mark Inclusion Award on 19 May 2015 this award is in recognition of complying
with all operating standards sel by the Local Authority deeming the organisation safe, friendly and effective. The
accreditalion is a mark of high quality for organisations working within Gommunities.
Monitoring achievement
The care and education of our children and young adults has been maintained according to our objectives. Each
child or young person has been helped and supported to achieve their full potential through individual and group
activities. Individual guidance and tuition have been given to each child as necessary for that child or young person
to fulfil their potential.
During the period 31 March 2023 to 30 March 2024 COG nursery and the High Needs Base (Blue Room} have cared
for 71 children, 60 of which have additional needs which is 84.50/0. Many of whom have been diagnosed as being on
the Austistic Spectrum.
32 children lefl us during this period, some went onlo specialist provision, others went into mainstream and several
children returned to us for a further year.
Nurture Grou
During the year, we have provided places for 22 children from 14 different schools.
Of the children who have attended Nurture Group
14 children joined us from Reception. Two of these returned in Year one to complete their placements with
us
9 children joined us from Year one
Of the above, two children were looked after (LAC} by the local authority
3 children did not complete their full placement with us, they transitioned back to their Primary school.
10 children did complete their placement, 9 transitioned successfully back to their Primary school and 1 child
was permanently excluded from their Primary school.
9 children continued their placement with us.
We have had observations and assessments from professionals from outside agencies e.g. from Bolton
Educational Psychology service. Bolton Behaviour support seNice and children's social care. In order to support our
children, we have also liaised by phone and email and remotely via Teamslzoom supporting our children in a variety
of ways. We have had observationslvisits from some staff from the children's schools. These usually last from an
hour lo half a day.
Mrs Tate (teacher) has been into schools to observe both children who have been referred and children who are
Currently attending nurture group to provide advice and support to schools. She has also attended meetings for the
children such as PEP, Child protection conferences and reviews. core group meetings, early help reviews and
annual reviews, etc. These have been both in person and remotely on Teamslzoom.
Currently a high number of our cohort have so¢ial care involvement both at statulory and child in needs level. We
have therefore had a higher number of meetingslconferences to support these children which Mrs Tate has either
attended or provided reports for.
One of our children was selected as a case study for the local authority SEND inspection. Mrs Tate attended a
planning meeting with representatives from the local authority, produced reports and attended a meeting with the
inspectors. Both the local authority and the inspectors commented on the positive contribution to multi-agency

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEEI
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
working to support the family we were making. In addition, it was commented on that ours was a good example of
voluntary sector service providing a positive contribution to the offer this child receives.
The Information and Adviso
SeNice
SEND
The Information and Advisory Service (SEND) have provided services to 3200 familieslcarerslchildrenlyoung adults
ranging from telephone calls, personal visits, school meetings, arbitration and appeals. So much was the demand
the Local Authority agreed to award additional funding for an extra part time member of staff.
The Trustees are confident that the Charity's objects have been fulfilled throughout this financial year.
Flnancial review
During the year ended 30 March 2024 income exceeded expenditure resulting in a deficit on unrestricted funds of
£41,887. The net incoming resources on the restricted fund were £2,118.
Fundraising income of £669 was achieved during the year.
At 30 March 2024 the balance of unrestricted funds carried forward was £76,456.
A grant received specifically towards the nursery transport costs amounted to £17,192. This is included within income
on restricted funds.
The balance carried forward on restricted funds at 30 March 2024 was £6,851. This is comprised of the written down
values of furniture, donated by a grant from Bolton Council, two donations for hoists, the balance of the grant from
Ihe National Lottery for the nursery transport costs and the balance for the Nurture Group teacher wages, all
amounting to £6,851.
The Charity received funding from the Local Authority for the Nurture Group Teacher which is included in the income
from restricted fund charilable activities.
The Charity rents the premises for £1,000 per year, which is below market value, from Bolton Council who also cover
thè costs of light and heat and buildings insurance. The Trustees are unable to ascertain the exact value but would
estimate the donated facilities at about £25,000.
Plans for the future
The Trustees will continue to explore new avenues of funding in order to diversify C.O.G.'s funding sources.
Monies that had been deposited in a higher yield fixed term savings account, which has now matured, have been
moved into the higher yield easy access account in order to maximise income from savings. The Trustees are still
looking at ways of minimising bank charges, by possibly changing banks.
Following on-going discussions with the Local Authority, additional funding has been secured from Bolton MBC
because of the high number of children attending the nursey for whom we receive the Inclusion Fund. This has
relieved some of the concerns surrounding the sustainability of the service, under the raised funding formula
introduced in 2016. The Trustees are optimistic that this will continue.
Statement of Trustees responsibilltles
The Trustees, who are also the directors of Bolton Children's Opportunity Group {COG) for the purpose of company
law, are responsible for preparing the Trustees, Report (incorporating the strategic report and directors, report) and
the financial statements in accordance with applicable law and United Kingdom Accounling Standards, including
Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair
vieNV of the state of affairs of the charitable company and of the income and expenditure, of the charilable company
for that period. In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP-
make judgments and accounting estimates Ihat are reasonable and prudent-
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements, and

BOLTON CHILDREN'S OPPORTUNITY GROUP
{A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
prepare the financial statements on Ihe going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at
any time the financial position of the charitable 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 charitable
company and hence for taking reasonable steps for the prevention and deteclion of fraud and other irregularities.
In so far as the Trustees are aware:
there is no relevant audit information of which the charitable company's examiner is unaware., and
the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
audit information and to establish that the examiner is aware of that information.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on
the charitable company's website. Legislation in the United Kingdom goveming the preparation and dissemination of
financial statements may differ from legislation in other jurisdictions.
I declare. In my capacity of Charity Trustee that=
the Trustees have approved the trustees, report (incorporating the directors, report and strategic report} above.. and
have auth0ri5ed me to sign it on their behalf.
Dated
Annette Dodd

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BOLTON CHILDREN'S OPPORTUNITY GROUP
I report to the Charity Trustees on my examination of the accounts of the company for the year ended 30 March
2024, which are sel out on pages 8 to 22.
Responslbllltles and basis of report
As the Charity's Trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
{'the 2006 Act,).
Having satisfied myself that the account5 of the company are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respeGt of my examination of your Charity's accounts as
carried out under section 145 of the Charities Act 2011 (the '2011 Act'}. In carrying out my examination I have
followed the Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act.
Independent examiner's report
Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section
145 of the 2011 Act. I confimi that l am qualified to undertake the examination because l am a member of ICAEW,
which is one of the listed bodies.
I have completed my examination. I confim that no matters have come to my attenlion in connection wth the
examination giving me Gause to believe:
(1) accounting records were not kept in respect of the company as required by section 386 of the 2006 Act. or
(2) the accounts do nol accord with those accounting records. or
(3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any
requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an
independent examination., or
{4) the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended practice for accounting and reporting by charities lapplicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)1.
I have no concerns and have come across no other matters in Gonnection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the account5 to be reached.
Signed...
Andrew Slmm FCA
Smith & Goulding Limited
Hamill House
112-116 Chorley New Road
Bolton
BL14DH

BOLTON CHILDREN'S OPPORTUNITY GROUP
{A COMPANY LIMITED BY GUARANTEE)
COMBINED STATEMENT OF FINANCIAL ACTIVITIES & INCOME AND EXPENDITURE
FOR THE YEAR ENDED 30 MARCH 2024
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Notes
Income from:
Charitable activities
254,564
150,871
405,435
439,011
Donations
27,412
27,412
33,861
other trading activities
669
669
2,813
Investments
766
22
788
433
Total income
283,411
150,893
434,304
476,118
Expenditure on:
Charitable activities
325,184
148,775
473,959
452,179
Raising funds
114
114
23
Totsl expendlture
325,298
148,775
474,073
452,202
Net income I (expenditure) for the year
(41,8871
2,118
(39,769)
23,916
Fund balances at 31 March 2023
118,343
4,733
123,076
99,160
Fund balances at 30 March 2024
76,456
6,851
83,307
123,076
The statement of financial activities also complies with the requirements for an income and expenditure account under
the Companies Act 2006.
The breakdown of the 2023 figures between the unrestricted and restricted funds are in note 19 on pages 18 to 22.

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS A T 30 MARCH 2024
2024
2023
Notes
Fixed Assets
Tangible assets
15
13,640
16,287
Current Assets
Debtors
13
29,575
29,390
Cash at Bank and in Hand
12
58,486
101.463
88,061
130,853
Current Liabilities
Creditors
14
(18,394)
{24,064)
Net Current Assets
69,667
108,789
Total Net Assets
83,307
123,076
The Funds of the Charity
Restricted Funds
16
6.851
4,733
Unrestricted Funds
18
76,456
118.343
Total Charity Funds
83,307
123,076
For the year in question, the charitable company wa5 entitled to exemption from an audit under section 477 of the
Companies Act 2006.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in
accordance with section 476 of the Act.
The trusteesldirectors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respecl to accounting records and the preparation of 8ccourits.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small
companies regime.
ial !Jl.2Lk
The accounts were approved by the Trustees on ........
Annette Dodd
Trustee
Company Registration No. 08376180
io

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 MARCH 2024
1 Accounting policies
1.1 Basis of preparatlon
The accounts have been prepared in accordance with applicable accounting standards, the accounting policies set
out in the notes to the accounts and comply with the Charity's memorandum and articles of association, the
Companies Act 2006, the Charities Act 2011 and "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 IFRS 102} (effective 1 January 2019)" The Charity is a Public
Benefit Entity as defined by FRS 102.
The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required
to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for
charities applying FRS 102 rather than the version of the Ststement of Recommended Practice which is referred to
in the Regulations but which has since been withdrawn.
The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these
financial statements are rounded to the nearesl £.
The accounts have been prepared under the historical cost Convention. The accounts include all transactions, assets
and liabilities for which the Charity is responsible in law.
1.2 Legal status of the Charity
The Charity is a company limited by guarantee and has no share capital. In the event of the Charity being wound up,
the liability in respect of the guarantee is limited to £10 per member of the Charity.
1.3 Going concern
The Trustees have expressed serious concern5 that the level of funding from the current contracts may not be
Sufficient to enable the Charity to deliver Ihe contracted seNices. The Trustees consider that, at the dale of approval
of these accounts, the Charity has sufficient reserves to ensure that all liabilities could be discharged in the event of
winding up.
The accounts have been prepared on a going concern basis. The Trustees consider that the Charity's reserves would
not show a material difference if the balance sheet was restated to realisable value.
1.4 Funds
The Reslricted Funds are subject to specific conditions by donors as to how they may be used. The purposes and
Uses of the restricted funds are set out in the notes to the accounts.
Unrestricted funds are funds which are expendable at the discretion of the Trustees in furtherance of the objects of
the Charity, and is the sum of the Charity's surplus income over the past 11 years and includes the transfer of net
assetsfrom Bolton Children's Opportunity Group for Handicapped Children, a now ceased charity, registration number
512813.
1.5 Incoming resources
These are included in the Statement of Financial Activities (SOFA) when-
1. the Charity becomes legally entitled to the benefit of use of the resources.,
2. an inflow of economic benefit is probable. and
3. the monetary value can be measured with sufficient reliability.
Investment income is included on the basis of interest receivable in the year.
Where income has related expenditure (as with fundraising or contract income), the income and related expenditure
are reported gross in the Statement of Financial Activities.
Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling
performance conditions before the Charity is entitled to the funds, the income is deferred and not recognised until it
is probable that those conditions will be fulfilled in the reporting period. Income from Gift Aid tsx reclaims is recognised
for any donations with relevant Gift Aid Certificates recognised in in¢ome for the year. Any amounts of Gift Aid not
received by the year-end are accounted for in income and accrued income in debtors.

BOLTON CHILDREN'S OPPORTUNITY GROUP
IA COMPANY LIMITED BY GUARANTEE}
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
Income from government contrdcts and other grants, whether'capital, grants or'revenue, grants. are recognised when
the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is
probable that the income will be received and the amount can be measured reliably and is not deferred.
1.6 Donated goods and services
Donated services or facilities are recognised when the Charity has control over the item, any conditions associated
with the donated item have been met, the receipt of economic benefit from the use of the item is probable and that
economic benefit can be measured reliably.
Donated professional services and facilities are included in income at the estimated value of the gift to the Charily
when received. based on the amount that the Charity would have been prepared to pay for these services or facilities
had it been required to purchase them, with a corresponding entry in the appropriate expenditure heading for the
same amount. Donaled fixed assets are similarly laken to income at the value to the Charity with the other entry
being capitalised in fixed assets.
1.7 Resources expended
Liabilities are recognised as soon as an oufflow of economic benefit is probable.
Support costs comprise those cosls which are incurred directly in support of expenditure on the objects ofthe Charity
and include govemance costs, finance and office costs. Governance costs comprise of all costs involving the public
accountability of the charity and its compliance with regulation and good practice. These include costs of the
preparation and examination of statutory accounts, the costs of Trustees meetings, rent, subscriptions and costs of
any legal advice to trustees on governance or constitutional matters. Support costs are allocaled to each of the
activities on one of the following basis: either staff time or number of nursery sessions depending on the nature of the
support costs, to best allocate the costs to each attributable heading.
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held at call with banks.
1.9 Leaslng and hlre purchase commitments
Rentals payable under operating leases are charged against income on a straight-line basis over the period of the
lease.
1.10 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off
the cost less estimated residual value of each asset over its expected useful life, as follows..
Fixtures, fittings & equipment
Motor vehicles
150/0 reducing balance
25°/o reducing balance
2 Income from charitable activities
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Fees, funding and grants
254,564
150,871
405,435
439,011
3 Other trading activities
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Fund raising
669
669
2,813
12

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE}
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
4 Investment income
Unrestricted
funds
Restrlcted
funds
Total
2024
Total
2023
Interest receivable
766
22
788
433
5 Donations
Unrestricted
funds
Restrl¢ted
funds
Total
2024
Total
2023
Donations
2,412
2.412
8,861
Donated services, facilities and goods
25.000
25.000
25,000
27,412
27.412
33,861
The Charity rents the premises for £1000 per year, which is below market value, from Bolton Council who also cover
the Gosts of light and heat and buildings insurance. The Trustees are unable to ascertain the exact value but would
estimate the donated facilities al £25,000. This is included as income.
6 Commitments under operating leases
At 30 March 2024 the Charity had annual commitments under non-cancellable operating leases as follows..
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Rent due within one year
1,000
1,000
1,000
7 Total expenditure
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Fundraising
114
114
23
Expenditure on charitable activities
46,871
32,350
79,221
83,006
Wages and salaries
276,448
115,643
392,091
365,981
Depreciation
1,865
782
2,647
3.192
325,298
148,775
474,073
452,202
13

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
8 Expendlture on charltable activities
Support
costs
Unrestrlcted
funds
Restricted
funds
Total
2024
Total
2023
Activities
2.137
2.137
6,452
Catering
110
1,989
110
2,209
2,302
Insurance
5,427
5,427
5,468
Repairs
4,496
4,496
4,080
Cleaning
6,418
6,418
5,983
Telephone
3,956
433
1,599
5,988
7,279
Stationery and postage
274
1.782
686
2,742
4,314
Motor expenses
3,181
6,251
9,432
9,674
Travelling
165
1,896
2,061
1,392
Staff training
554
405
959
1,173
Sundry expenses
3,219
83
3,302
2,275
Rent
26,000
26,000
26,000
Legal and professional
Independent Examiner's
fees
2,082
2,082
1,254
3,222
3,222
2,934
Subscriptions
1,328
486
771
2,585
2,265
Bank charges & interest
161
161
181
Allocation of Support Gosts
156,693}
36,144
20,549
46,871
32,350
79.221
83,006
The Charity rents the premises for £1,000 per year, which is below market value, from Bolton Council who also cover
the costs of light and heat and buildings insurance. The Trustees are unable to ascertain the exact value but would
estimate the donated facilities at £25,000. This is included as expenditure.
9 Use of volunteers
DBS checked volunteers help with the children, preparalion of the play sessions and transporting the children to and
from home in the Charity's minibuses. They also help with fundraising and answering the telephone. The Trustees
are unable to reliably measure their contribution to the Charity.
14

BOLTON CHILDREN'S OPPORTUNITY GROUP
{A COMPANY LIMITED BY GUARANTEE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
10 Employees l Key Personnel
The average monthly number of employees during the year was:
2024
Nurnber
2023
Number
staff
24
23
Total
2024
Total
2023
Wages and salaries
367,676
341,478
Social security costs
18,256
18,650
Defined Contribution Pension costs
6,259
5,855
392,091
365,983
In the year lo 30 March 2024 the Nurture Group Teacher was funded by the Charity with the help of a grant from the
Local Authority.
In the year to 30 March 2024 two Trustees {2023 ￿0) were paid for their employment with the Charity. This
amounted to £25,035 for wages and salaries, £944 for social security costs and £0 for defined contribution pension
costs.
There were no employees whose annual remuneration was £60.000 or more.
11 Related parties
Bolton Council provides funding in support of the provision of Early Years Foundation Stage, Bolton Information and
Advisory Service (previously Parent Partnership) and the Nurture Group Teacher.
Mrs Dodd has been an employee in Ihe role of office administratorl business manager since 1985. She was asked
to become a Truslee in October 2017 as the Ofsted officer would only deal with a Trustee. Following this the
Trustees did not feel they had enough knowledge regarding Ofsted and asked Mrs Dodd to become a Trustee in
order to comply with the Ofsted requirements.
Mrs Partridge became a Trnstee in January 2018 she was then asked to become an employee in September 2018
due to her knowledge as a retired special educational needs teacher and is well versed in all aspects of the position
as an Information and Advisory Service officer.
Name of Trustee
Amounts paid 2024
Social
Pension Total 2024
Security costs Contribution
492
Total
2023
Remuneration
Mrs A Dodd
12,659
13,151 13,543
Mrs K Partridge
12,376
452
12,828 12,852
25,035
944
25,979 26.395
15

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
12 Cash at bank and In hand
Unrestricted
funds
Restrlcted
funds
Total
2024
Total
2023
Barclays Bank plc Current account
50,256
{11,430)
38,826
57,584
Aldermore Bank plc
17,806
17,806
42,047
Barclays Bank plc Minibus account
1,824
1,824
1,802
Petty cash
30
30
30
68,092
{9,606)
58,486
101,463
13 Debtors
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Trade debtors
2.100
5,000
7,100
22,290
Prepayments
200
200
125
Accrued income
6.225
16.050
22,275
6,975
8.525
21,050
29,575
29,390
14 Creditors
Unrestricted
funds
Restrlcted
funds
Total
2024
Total
2023
Trade creditors
100
165
265
426
Taxes and social security costs
2.949
2,949
4,282
Pension Gosls
2,390
2,390
1.077
other creditors
2,267
2.267
1,050
Accruals
6,048
6.048
2,880
Deferred income
4,474
4.474
14,349
13,754
4,639
18,393
24,064
16

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
15 Tangible fixed assets
Fixtures,
fittings &
equipment
Unrestricted
Funds
Fixtures,
fittlngs &
equipment
Restricted
Funds
Motor
Vehicles
Total
2024
Unrestricted
Funds
Cost
At 31 March 2023
53,364
270
13,594
67,228
Additions
Disposals
At 30 March 2024
53,364
270
13,594
67,228
Depreciation
At 31 March 2023
39,146
216
11,579
50,941
Charge for the year
2,135
504
2,647
Charge on disposals
At 30 March 2024
41,281
224
12.083
53,588
Net book value
At 30 March 2024
12,083
46
1,511
13,640
At 31 March 2023
14,218
54
2,015
16,287
16 Restricted Funds
The income funds of the charity include restrtcted funds comprising the following unexpended balances of donations
and grants held on trust for specific purposes-.
Funds
Balance at
31 March 2023
Movement in funds
Balance at
30 March 2024
Income
Expenditure
Depreciation
Fumiture
54
(8)
46
Donations
2,728
2,728
Charitable Activities
1,260
133,701
{132,044)
{774)
2,143
Minibus running costs
691
17,192
(15,949)
1,934
Total Funds
4,733
150,893
{ 147,9931
1782)
6,851
Bolton Council awarded a grant for the provision of furniture. This is in the restricted fund and is being depreciated
over its useful life.
17

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
17 Total Movement in funds
Balance at
30 March
2024
Funds
Balance at
31 March 2023
Movement in funds
Income
Expenditure
Restricted Fund
4,733
150,893
(148,775)
6.851
Unrestricted Fund
118,343
283,411
(325,298)
76,456
Total Funds
123,076
434,304
1474,073)
83,307
18 Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
Fund balances al 30 March 2024 are
represented by..
Tangible fixed assets
13,594
46
13,640
Current assets
76,616
11,444
88,060
Creditors= amounts falling due within one year
(13,7541
{4,639)
(18,393)
76,456
6,851
83,307
18

BOLTON CHILDREN'S OPPORTUNITY GROUP
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
19 Comparatlves for 2023
Unrestricted
Funds
Restricted
Funds
Total
2023
Income from:
Charitable activities
279,141
159,870
439,011
Donations
32,412
1,449
33,861
Other trading activities
2,813
2,813
Investments
430
433
Total income
314,796
161,322
476,118
Expenditure on:
Charitable activities
290,980
161,199
452,179
Raising funds
23
23
Total expenditure
291,003
161,199
452,202
Net income l (expenditure) for the year
23,793
123
23,916
Fund balances at 31 March 2022
94,550
4,610
99,160
Fund balances at 30 March 2023
118,343
4,733
123,076
Income from charitable activities
Unrestricted
funds
Restricted
funds
Total
2023
Fees, funding and grants
279,141
159,870
439,011
Donatlons
Unrestricted
funds
Restricted
funds
Total
2023
Donations
7,412
1,449
8,861
Donated seNices, facilities and goods
25,000
25,000
32,412
1,449
33,861
The Charity rents the premises for £1,OQO per year, which is below market value, from Bolton Council who also cover
the costs of light and heat and buildings insurance. The Truslees are unable to asGertain the exact value but would
estimate the donated facilities at £25,000. This is included as income.
19

BOLTON CHILDREN'S OPPORTUNITY GROUP
IA COMPANY LIMITED BY GUARANTEE}
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
19 Comparatives for 2023 contlnued
Total expenditure
Unrestrlcted
funds
Restricted
funds
Total
2023
Fundraising
Expenditure on charitable
activities
23
23
52,541
30,465
83,006
Wages and salar(es
236,166
129,815
365,981
Depreciation
2,273
919
3,192
291,003
161,199
452,202
Expenditure on charitable activities
Support
Costs
Unrestrlcted
funds
Restricted
funds
Total
2023
Activities
6,452
6,452
Catering
115
2,072
115
2,302
Insurance
5.468
5,468
Repairs
3,780
300
4,080
Cleaning
5,963
5,963
Telephone
4,547
691
2,041
7,279
stationery and postage
431
3,020
863
4,314
Motor expenses
4,147
5,527
9,674
Travelling
167
1,225
1,392
staff training
245
928
1,173
Sundry expenses
2,275
2,275
Rent
26,000
26.000
Legal and professional
1,254
1.254
Independent Examiner's fees
2,934
2,934
Subscriplions
1,061
475
729
2,265
Bank charges
181
181
Allocation of Support costs
(54,2541
34,589
19.665
52,541
30,465
83,006
-20-

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
19 Comparatives for 2023 continued
Employees l Key Personnel
Total
2023
Wages and salaries
341,478
Social security costs
18,650
Defined Contribution Pension costs
5,855
365,983
Tangible fixed assets
Fixtures,
fittings &
equlpment
Unrestricted
Funds
Fixtures,
fittings &
equipment
Restricted
Funds
Motor Vehicles
Total 2023
Unrestricted
Funds
Cost
At 31 March 2022
51,828
270
13,594
65,692
Additions
1,536
1.536
Disposals
At 30 March 2023
53,364
270
13,594
67,228
Depreciation
At 31 MarGh 2022
38,635
207
10,907
47,749
Charge for the year
2,511
672
3,192
Charge on disposals
At 30 March 2023
39,146
216
11,579
50,941
Net book value
At 30 March 2023
14,218
54
2,015
16,287
At 31 March 2022
15,193
63
2,687
17,943
Debtors
Unrestricted
funds
Restrlcted
funds
Total
2023
Trade debtors
6,900
15,390
22,290
Prepayments
125
125
Accrued income
6,975
6,975
14,000
15.390
29,390
21

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
19 Comparatives for 2023 continued
Cash at bank and in hand
Unrestrlcted
funds
Restricted
funds
Total
2023
Barclays Bank plc
54,856
2,728
57,584
Aldermore Bank plc
42,047
42,047
Barclays Bank plc Minibus account
657
1,145
1,802
Petty cash
30
30
97,590
3,873
101,463
Creditors
Unrestricted
funds
Restricted
funds
Total
2023
Trade creditors
191
235
426
Taxes and social security costs
4,282
4,282
Pension costs
1,077
1,077
Other creditors
1,050
1,050
Accruals
2,880
2,880
Deferred income
14,349
14,349
9,480
14,584
24,064
Restricted Funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations
and grants held on trust for specific purposes..
Funds
Balance at
31 March 2022
Movement in funds
Balance at
30 March 2023
Income
Expenditure
Depreciation
Furniture
63
(9)
Donations
2,728
300
(300)
2,728
Charitable Activities
1,249
146,443
(145,522)
(910)
1,260
Minibus running costs
570
14,579
{14,458)
691
Total Funds
4,610
161,322
{160,280}
(919)
4,733
Bolton Council awarded a grant for the provision of fumiture. This is also in the restricted fund and is being
depreciated over its useful life.
-22-

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2024
19 Comparatives for 2023 continued
Total Movement in funds
Funds
Balance at
31 March 2022
Movement in funds
Balance at
30 March 2023
Income
Expenditure
Restricted Fund
4,610
161,322
1161,199)
4,733
Unrestricted Fund
94,550
314,796
(291 ,003}
118,343
Total Funds
99,160
476,118
{452,2021
123,076
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
Fund balances at 30 March 2023 are
represented by..
Tangible fixed assets
16,233
54
16,287
Current assets
111,590
19,263
130,853
Creditors.. amounts falling due within
one year
(9,480)
(14.5841
(24,064)
118,343
4,733
123,076
-23-