Charity Reglstration No. 1151118
Company Reglstration 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 2025

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs A Dodd
Mrs K L Parlridg8
Mrs S Seddon
Mrs M E Wheatcroft
Chalr
Mrs K L Partridge
Secretary
Mrs A Dodd
Charlty Number
1151118
Company Numbèr
08376180
Reglstered Office
Hamill House
112-116 Chorley New Road
Bolton
BL14DH
Indep8ndent Examiner
Mr Andrew Simm FCA
Smith & Goulding Limited
Hamill House
112-116 Chorley New Road
Bolton
BL14DH
Bankers
Barclays Bank plc
1 Market Street
Bolton
BL1 1XA

BOLTON CHILDREN'S OPPORTUNITY GROUP
IA COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees, report
I ndependenl auditor's repor1
Statemènt of financial actiwties
Balance sheel
10
Notes lo the accounts
11-23

BOLTON CHILDREN'S OPPORTUNITY GROUP
{A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 MARCH 2025
The TNstees, who are also directors of the charity for Ihe purposes of the Companies Act 2006, present their report
and accounts for the year ended 30 March 2025.
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 Companies Act 2006, tha Charities Act 2011
and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities prepartng
their accounts in aGcordance with Ihe Financial Reporling Slandard applicable in the UK and Republic of Iréland
(effective 1 January 2019)..
Structure* govèrnance and managemenl
Al a meeting of TrLJStees and members held on 7 December 2012 it was agreed lo eslablish a Charitable Company
to lake over the assets and liabilities of Bolton Children's Opportunity Group for Handicapped Children an
unincorporated ch8rity with regislpred number 512813.
As a result, Bolton Children's Opportunity Group (COG), a Charitable Company limited by guarantee, was
incorporated on 25 January 2013. The rL)mpanywas registered 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 Trustees 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 wer8..
Mrs A Dodd
Mrs N Home {resigned 16104124)
Mrs K L Partridge
Mrs S Seddon
Mrs M E Wheatcroft
Underthe requiremenls of the Memorandum and Articles of Associalion the Tnjstees ar8 elected to S8Ne for a period
of years, now agreed as thr8e. They retire by rotation and may be re-elecl8d at the next Annual General Meeting.
None of the Trustees have any beneficial inler8sI in Ihe company. All of the Trustees are members of the company
and guarantee to contribu18 an amount not exceeding £10 in the event of winding up.
The skill requirements for the Trusl Body are regularly reviewed and any vacancy arising is filled by consensus
amongsl the r6maining Trustees to meet Ihe necessary criteria. Trustees are sought whose skills build on the skill
base of the existing board of Irusl88S that include sector specilic skills such as Health & Social Welfare, Finance,
Legal, and Human Resourcés,
The induction process for any newly appointed Trustee comprises an initial meeling with Ihe Chair followed by
meetings with the other Trustees. New Trustees receive all the relevant information in respect of the organisational
structures and p18ns, Trustee job description, the Memorandum and Articles of Association, Guidance on Trustee
Responsibilities and other relevant Charity Commission Guidance. This is further supported with verbal information
from Chair of Trustees andlor the other Trustees.
Meetings take place al least twice a yearto review the Charity's financial matters and general operating management.
Bolton Children's Opportunity Group employs professional people with experience and expertise relevant lo 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 monitors and reviews Ihe overall strategy and
business plan.
The principal office of the Charity is Lowndes Sl Nursey, Lowndes St. Bolton. BL14QB.
Risk Factors
The Trustees have assessed the major risks lo which the Charity is exposod in view of the new funding lormula and
are satisfied that syslems are in place to mitigate exposure to the major risks. The Trust8es are fully aware of the
diff icullies of mainlaining the quality of service il delivers particularly in the cu￿ent economic climate and are awar6
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 2025
Related Parties
Bolton Melropolilan Borough Council {Ihe Local Authorily) provides funding in support of the provision of Early Years
Foundation Stage and Bolton Information and Adwsory Service {previously Parent Partnership)- The National
Lotteries Community Fund is currently providing funding for Ihe Nursery minibus service.
Mrs Dodd has been an employee in the role of office administratorl business man2g6r since 1985. She was asked
to become a Trustee 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 Ofsled and asked Mrs Dodd lo become 2 Trusl@e in
order to comply with the Ofsted requiremenls. She has retired as an employae on 31 March 2025 bul remains a
Trustee.
Mrs Partridge became a Trustee January 2018 she was then asked to become an employee in Sepl8mber 2018
due to her knowledge as 8 retired special educational needs teacher and is well versed in all aspects of the position
as an Information and Advisory SeNice officer. She has retired as an employee on 22 July 2024 but remains a
Trustee.
Mrs Dodd lent the Charity £13,000 during the year lo help with Gashflow. No interesl is being charged. £3000 has
been repaid after the year end with th8 balance still in the Charity's bank account.
COG is a full Member of Bollon Togelher. Bolton Together is a Consortium forvolunlary Organisations. The
aims of the Consortium are lo share infomialion, reprèsent issues, share speci81ist training and offer
repres8ntalion on various Bolton Council led consultative groups.
COG has been a Me.mb8r of Bolton Parent Carer Consortium since 2014 when seven voluntary organisalions
together creal8d Bolton Parent Carer Consortium. The aim is to become a stronger voice for parenl carers
of children with special educational needs {SENDI in Bollon. Consortium members represent parents and
Garers groups for health, social care and leisure. It aims for equality of opportunity and choic8 for disabled
and young people aged 0 - 25 years.
COG is a member of Bolton Communily and Voluntary Service. Bolton CVS is a charitable Gompany which
exists to support voluntary and community organisalions and posilively promote volunlary action in Bolton.
COG is a m8mber of Greater Manchester Council for Voluntary Organisalions. GMCVO is lh8 voluntary,
community and social enterprise (VCSE) sector support and d8velopmenl organisation covering the Greater
hAanchester city region.
COG is a member of Bolton Early Start Panel (Resourced Nursery Panel).
COG is a member of the. Early Years Settings Managers Networking 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 Wesl Information Advice and Support Service Nalwork.
COG is a member of the Slartwell SEND Development Group.
Oblectlves and activitles
The Charity's objects are specifically restricted lo Ihe following:
To advance the education of children and young adults with additional needs wilhin the Melropolitan Borough of
Bollon.
To promote the development of individual capabilities competences skills and understanding. To provide a safe
environment for group play and activities lo encourage children lo interacl and learn Ihrough structured play.
To promote the involvement of parents and guardians to engaga moro wilh their child's 8ducalion induding olher
charitable activities Ihrough which they can help their child.
The policies adopted in fvrth8rance of these objects are that Ihe group may:_
a) run a playgroup enabling children with additional needs to mix with normal children.
b) foster mutual help and co-operation between parents, guardians, relatives and friends of children with addilional
needs and those trusted with the care of children with additional needs.
c) raise adequate funds for the achievement of the foregoing object and inv4te and receive contributions from any
persons by way of subscriptions, donations and olherwise, provided that the group shall not undertake any permanènt
trading activities in raising funds for ils charitable object.

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE>
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
d) hire pr8misas, provide equipment. engage staff, admit children and require such payments to be made as 8r6
referred to below.
e) expénd money received from any source.
f) maintain membership of the Pre-school Playgroups Associalion and assisl in the promotion of that Association.
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 beneflt statement
The Charity meets its public benefit obligations by njnning a playgroup for children wilh additional needs, running
outreach programmes for children with additional needs and providing help and support lo children with additiona
needs and their parents or guardians. We believe thal the Charity is in an excellent position to provide cost benefils
when compared to other service providers in the maintained and priva18 Sectors.
The Trustees have paid due regard to guidance issued by the Charity Commission In decidlng what activities the
Charity should undertake.
Use of volunteers
DBS checked volunteers help with the children, preparation of the play sessions and Iransporting the children lo and
from home in the Charity's minibuses. They also help with fundraising and answering the telephone.
Reserves policy
It is the policy of the Ch8rity that unrestricted funds which have not b88n designated for a specific use should be, if
possible, maintained al a level equivalent to belween thre8 and six month's expenditura. The Trustees consider that
reserves al this lev81 will 8nsure that, in the event of a significanl drop in funding, they will be able to continue the
Charity's current activilies while consideration is giv8n lo ways in which additional funds may be raised.
Strategic Report
Achlevements and performance
The Trusl88s held several virtual Trustee meetings to discuss specific issues and a couplé of in person meetings
during the year. The Trustees have focused on work throughout the year to address critical issues of funding
insecurity. The Trustees, goal is lo ensure that Ihe Charily is able to access the Local Authorily funding streams. The
aim is to guarantee the fulure viability of ea¢h service provided by the Charily. The funding formula for the E8rly Years
Education Grant does not cover transport costs which is an important part of the Charity's service and the Trustees
are aware that fund raising is essential lo maintain this vilal service. A bid to Ihe National Lollery for thrae years
funding towards the cost of providing Iransport, which had been delayed because of the Covid 19 pandemic, was
finally approved and èxtended to cover 5 years, operating costs and payments commer)ced in January 2021.
2024125 has been financially challenging, initially with the rise of more than 9 % in the Minimum Living Wage, which
led to an increase ofall child care staff by the same amount, this was followed by an issue with Barclay's bank's'know
your customer. procedures, when they lost the paperwork thal had been returned to them and had been
acknowledged, bul which resulted in our current account being frozen and payments for monthly wages being
delayed. We also had major cash flow issues which led to a meeting with heads of service in December 2024, to see
if there was anything they could do. One of the Trustees loaned the Charity £13,000 to help at this difficult period of
time, £3000 of which has been repaid afler the year end, the r8maining £10,000 is still hèld in the group's account.
Previously the Trustees have expressed ongoing concems th81 the financial projections for the Local Authority fLtnding
indicate Ihal the suslain8bilily could be precarious for Ihe future of Ihe Charity. In order lo address these concerns
the Truslèes 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, unless we began to start lo charge for
snacks etc. This is dèfinilaly on the card for January 2026.
The Local Authority has conlinued lo fund Ihe teacher's salary in Nurture Group, but Ihis may not be a
permanent situation and Ihe Trustees will continue to monitor the situalion. Fees for childrèn atlonding
Nurture Group have not b8en increased since 2018. these are due to be increased in January 2026.
The Charity is involved with the Bolton Hospice Lottery Partnership Scheme, the BWFC Lolleries Parlnership
Scheme, and is also registered with EasyFundraising.

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
The Local Authority axpressed a commitmenl to support the Charity financially and continue lo provide
accommodation al the current low renl.
Funding for the Nurture Group teacher is currently being provided via Behaviour Support.
Unfortunalely, the diary for Ihe period March to July 2024 has been mislaid, so we can only provide the following
information for the period Seplember to March 2025.
In line with its training strategy, COG members of staff have completed the following training courses..
2 members of staff - Aided Languagè Stimulation
1 member of slaff - Joint Attention
1 members of staff - Supporting children with Communication & Interaction Needs - Sensory Harmony
2 members of staff - Signalong
1 membar of staff - Autism Pathway
1 member of staff - Supporting Earfy Communication & Language Developm8nt
7 members of staff - TeamTeach1
1 member of staff - Planning and Assessment
1 member of staff - Supporting Children's Wellbeing
2 members of staff - SALT Training
1 member of staff - Emotional Regulation in Children
7 members of staff - Paedialric First Aid
staff members attended the following meetings
2 SENCO Network meetings
1 Child Protection meeting
3 Child AGlion m8elings
1 Case Conference
5 Child in Need meetings
5 BASE network meetings
2 BASE panel meetings
4 Slartwell SEND meetings
2 Core Group meetings
2 Strategy meelings
Staff members have also arranged and held
84 Early Helpl Early Help Reviaw meetings
2 PEP Meelir)gs
11 New Child Visits
We have had several sludenls on work experioncelcollege placements
1 work experience student
1 Health & Social Care sludenl for 1 wook
Placement 2 yr student
The following profèssionals attended COG to work with individual children or for observational vi51ts-
3 visits from Jo Brown (SEN BASE co-ordinalorl
2 visits from Alex Baxter
4 visits from Startwell
3 visits from Soci31 Worker
4 visils from Ladywood Outreach
4 visits from the Learning Disabilities Team
4 visits from Educational Psychologisls (to either obsetve children andlor speak with parents)
13 visits from Speech & Language Therapy (SALT)
2 visits from Occupational Therapists assessing Ghildren. adjusting chairs & standing frames
1 visit from a Student Health Visitor
2 Health & Safely check for Work experience studenls
3 visits from Fi Kinsellas's lulor
1 visit from Shared Care
1 visit by Emma Spurling

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
1 visit from Short Break Assessor
In addition to the above
A Speech Therapy Assistant allends Monday lo Thursday each week to work one to one wilh childr8n from
the Yellow Room.
C.O.G is registered with Ofsled and following our mosl recent inspection 3 April 2019 we received the classification
of Good. Ofsted said "The management and staff show a real passion lo help children achieve the very best they
can. Their proactive and dedicated approach helps to improve outcomes for all children. This includes the most
vulr)erable 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 organisalion safe. friendly and effective. The
accreditation Is a mark of high quality for organisations y￿rkIng within communi118S.
Monitorlng achievement
The care and education of our children and young adults has been mainlained according to our objeclivgs. Each
child or young person has bean helped and supported lo achieve thgir full potenlial through individual and group
activities. Individual guidance and tuilion have baen given to each child as necessary for that child or young person
to fulfil their potential.
During the period 31 March 2024 to 30 March 2025 COG nursery and the High Needs Base {Blue Room) h8ve cared
for 57 children, 46 of which have additional needs which is 80.7 /•. Many of whom have been diagnosed as being on
the Auslistic Speclrurn.
24 children left us during this period, some wenl onto specialist provision, others w8nt into mainstream and several
children returned lo us for a further year.
Nurture Grou
During the year, we have provided places for 24 children from 19 differenl schools.
Of the chIld￿n who have attended Nurture Group
14 children joined us from Reception (580A). Of these children 12 returned in Year one to complete their
placements with us
10 ¢hildron joined us from Year one (42°￿) and 9 of Ih8se children returned in Year two to complete their
placemen15 Wlth us
Of the 24 children who attended 19179%) were boys and 5 (21%) were girls.
Of the above children, one child was receiving targeted early help and 2 w8re on child protection plans. 3
children had previously been on child proleclion plans. Of these child￿n, one was under special guardianshlp
with a family member. None of the children were Looked Aflei Children.
Many of the children have had EHCP'S applied for during their lime with us and Mrs Tale (Nurture Group
Teacher) has written reports in support of Ihes& applications.
1 child has moved to Specialisl provision at the Forward Centro due lo being permanenlly excluded from
their mainstr8am school.
We have worked with professionals from a variely of other agencies eg., Bolton Educational Psychology seNice,
Bolton B8haviour Support servi￿, Speech & language therapy. Social Workers, targeted early help family support
workers elc to support our children in a variety of ways.
Mrs Tale {teacher) has been into schools to observe bolh children who have been referred and children who are
currenlly attending Nurture Group to provide advice and support to schools. She has also allended meetings for the
children such as PEP, Child protection conf8ronces and reviews. core group meetings. early help reviews and
annLtal reviews, elc. These have been both in person and remotely on Teamslzoom.
We have provided resources and support lo both parents and school staff working with the children who attend
NurlL¢re Group. We analyse the children's Boxall profiles and use these to sel largels for the children. We provide
half yearly terrnly reports lo both schools and parents. We have had observationslvisits from some staff from Ihe
children's schools. These usually last from an hour to half a day.

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
Nurture Grou
Trainin
All staff have completed Level 3 Paediatric {RQF) training. Kaeping children Safe Basic.. Signs & Symptoms,
Prevent Awareness, Female Genilal Mutilation (FGM), half day Thrive Manchester Foundational training about
Adverse Childhood ExperienGes and Trauma, l-Thrive.
Helen Tate and Leanne Hardman have completed Prevent Referrals Training in their role as dosignaled and deputy
designated safeguarding leads.
Helen Tate completed Children's Mental Health Training
L8anne Hardman & Lisa Dunn have undertaken the Theory & Practice of Nurture Group training.
The Information and Advisor
Service
SEND
Tha Information and Advisory S8Nice ISENDI hav8 provided services lo 3200 familieslcarerslchildrenlyoung adults
ranging from lelephone calls, personal visits, school meetings, arbitralion and appeals. So much was the demand
the Local Aulhority agreed lo award addilional 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.
Financlal review
During the year ended 30 March 2025 income exceeded expenditure resulting in a deficit on unrestricted funds of
£42,688, The nel incoming resources on the reslricled fund were £4,356.
Fundraising income of £5,470 was achieved during the year.
AI 30 March 2025 the balance ol unrestricted funds carried forward was £33,768.
A grant received specifically towards th8 nursery tr8nsF)Ort cosls amounted to £18,005. This is included within income
on restriG18d funds.
The balance carried foward on reslricled funds at 30 March 2025 was £11,207. This is comprised of the written down
values of furniture, donaled by a grant from Bolton Council. two donations for hoists, the balance of the grant from
the National Lollery for the nursery transport costs and the balance for the Nurture Group teacher wages, all
amounting lo £11,207.
The Charity received funding from the Local Aulhorily for the Nurture Group Teachef which is induded in the income
from restricted fu nd charitable activities.
The Charity rents the premises for £1,000 per year, which is below market value. from Bolton Council who also cover
the cosls of light and heat and buildings insurance. The Trustees are unable lo ascertain the exact value bul would
estimate the donated facilit18s al about £25,000.
Plans for the future
The Trustees will continue lo 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 lemi savings account, which has now matured, have been
moved into thé 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.
Funding that had been secured from Bollon MBC because of the high number of children attending the nursey for
whom we receive the Inclusion Fund. and which had relieved some of the worries surrounding the SLFStainabilily of
thé service, has been modified by the Local Authority meaning il is more difficull for the group to access the same
level of funding it had previously enjoyed. Which has led to a retum of some of the financial insecurities.
Also, the increase in the numbers of funded placements has also reduced the amount of possible income from
unfunded places.

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
the financial statéments in accordance with applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102.. The Financial Reportirbg Slandard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
Company law requires the Truslees to prepare financial slalemenls for each financial year which give a true and fair
view of the state of affairs of the charilable company and of the incA)me and expenditure, ol the charitable company
for that period. In pr8paring these financial slatements. the Trusl8es are required to=
select suitable accounting policies and then apply them consistenlly;
observe the methods and principles in the Charities SORP-
make judgments and accounting 6slimates Ihat a￿ reasonabl8 and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material departuras
disGIos8d and explained in the financial stalemenls, and
prepare the financial slalements on the going con¢em basis unless it is inappropriate lo pr8sume that the
charitable company will continue in business.
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy al
any lime the financial position of the charitabl8 company and enable them lo ensure Ihal the financial statements
Gomply with th8 Companies Act 2006. They are also responsible for safeguarding Ihe assets of th8 charitable
company and henc8 for taking reasonable steps for the prevention and deleclion of fraud and other irregularllies.
In so far as the Trustees arè aware..
there is no relevant audit information of vthich Ihe charitable companys examiner is unaware., and
the Trustees have taken all steps thal they ought lo have taken to mak6 themselves aware of any relevant
audit information and to establish that Ihe examiner is aware of that informalion.
The Trustees are responsible for the mainlenance and inlegrily of the corporate and financial informalion included on
the charitable company's website. Legislation in the United Kingdom governing the preparalion and disseminallon of
financial statements may differ from legislation in other jurisdiclions.
I declare. In my Capacity of Charity Trusl8e that:
Ihe Trustees have approved Ilie Iruslees, report (incorporaling the dir8clors' report and slralegic report) above.. and
have authorised me to sign il on th8ir behalf.
Dal8d .
Annette Dodd
Trustee

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEEI
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
2025, which are set out on pages 9 to 23.
Responsibllitlès and basis of report
As the Charity's Trusleas of the company {and also its directors for the purposes of company law) you are
responsible for the preparation of Ihe accounts in accordance with the requirements of the Companies Act 2006
('th8 2006 Act,).
Having satisfied myself that the accounts of Ihe company are not required lo be audited undar Part 16 of the 2006
Act and are eligibl6 for independent examination. I report in resp8cI of my examination of your Charily's accounls as
carried out under section 145 of the Charities Act 2011 {Ihe '2011 Act'l. In carrying out my examination I have
followed the Directions given by the Charity Commission und8r section 145(5){b) of the 2011 Act.
Independent examiner's report
Since Ihe company's gross income exce8ded £250.000 your examiner must be a member of a body listed in section
145 of the 2011 Act. I confirm that l am qualified to undertake the examination becaus8 l am a member of ICAEW,
which is one of the listed bodies.
I have completed my 8xamination. l Gonfirm Ihal no matters have corne lo my attention in connection wth the
examination giving me cause to believe..
11) accounting records were not kepl in respect of the company as required by section 386 of the 2006 Act., or
12) the aGcounls do not accord with those accounling records., or
131 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any
requirement that the accounls give a 'trLre and fail, view which is nol a matter considered as part of an
independent examinalion- or
14) th8 accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended practice for accounting and reporting by charities {applicable lo charities preparing Ihoir
accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 10211.
I have no concerns and have come across no other matters in conneclion with the examination to which allenlion
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed......
Date..........
Andrew Simm FCA
Smith & Goulding Limiled
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 2025
Unrestricted
Funds
Restricted
Funds
Total
2025
Tot81
2024
Notes
Income from:
Charitable activities
271,837
166,372
438,209
405,435
Donations
28,327
28,327
27,412
Other trading activities
5,420
5,420
669
Investments
370
27
397
788
Total Income
305,954
166,399
472,353
434,304
Expenditure on:
Charitable activities
345,787
162,043
507,830
473,959
Raising funds
2,855
2,855
114
Total expendlture
348,642
162,043
510,685
474,073
Net income l {expendlture) for the year
{42,688)
4,356
(38,332)
(39,7691
Fund balan¢es al 31 March 2024
76.456
6,851
83,307
123,076
Fund balances at 30 March 2025
33,768
11,207
44,975
83,307
The statement of financial activities also compli6s wilh the requirements for an income and expenditure account under
the Companies Act 2006.
The breakdown of the 2024 figures belween Ihe unreslriGted and r8Strict8d funds are in note 19 on pages 19 to 23.

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS A T30 MARCH 2025
2025
2024
Notes
Fixed Assets
Tangible assets
15
13,211
13,640
Current Assets
Debtors
13
43,789
29,575
Cash al Bank and in Hand
12
16,143
58,486
59,932
88,061
Current Liablllties
Creditors
14
(28,1681
{18.3941
Net Current Assets
31,764
69.667
Total Net Assets
44,975
83.307
The Funds of the Charity
Restricted Funds
16
11,207
6,851
Unrestricted Funds
18
33,768
76,456
Total Charlty Funds
44,975
83,307
For the year in question. the charilable company was enlilled to exemption from an audit under section 477 of Ihe
Companies Act 2006.
The members have not required the charitable company lo obtain an audit of its accounts for Ihe year in qu8slion in
accordanc8 wilh section 476 of the Act.
The trLFSteesldirectors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respect lo accounting records and the preparalion of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small
companies regime.
The accounts were approved by the Trustees on
Annette Dodd
Trustee
Company Registration No. 08376180
10

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 MARCH 2025
1 Accounting policies
1.1 Basis of preparation
The accounts hav8 been prepared in accordance with applicablè accounling slandards, the accounting policies set
out in the notes lo the accounts and comply with the Charily's rnemorandum and articles of associalion, the
Companies Act 2006, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities p￿parIng their accounts in accordance with the Financial Reporting
Standard applic3bl8 in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" Th8 Charity is a Public
Benefit Entity as defined by FRS 102.
The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the exlenl r8quired
to provide a Irue and fair view. This departure has involved following Ihe Stalement of Recommended Practice for
charities applying FRS 102 ralher than the version of the Slalement of Recommonded Practice which is referred to
In the Regulations bul which has since been withdrawn.
The accounls are prepared in sterling, which is Ihe functional currency of the company. Monelary amounts in these
financial statements are rounded to the nearest £.
The accounts have been prepared under Ihe historical cost convention. The accounts include all transactions, assets
and liabilili8s for which the Charity is responsible in law.
1.2 Legal status of the Charity
The Charily is a company limilp.d by guarantee and has Do share capital. In the event of the Charity being wound up,
the liability in respect of the guarantee is limiled to £10 per member of the Charity.
1.3 Golng concern
The Trustees have expressed serious concerns that Ihe level of funding from the current contracts may not be
sufficient to enable the Charity lo deliver the contracted services. The Trustees consider that, 8t the d8te of approval
of Ih8se accounts, the Charity has sufficient reserves to ensure that all liabililies could be discharged in the event of
a winding up.
The accounts have been prepared on a going concern basis. The Trustees consider Ihal the Charity's reserves would
not show a material difference if the balance sheet was restated to realisable value.
1.4 Funds
The Restricted Funds are subject lo specific conditions by donors as lo how they may be used. The purpos8s and
usos of the restricled 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 pasl 12 years and includes the transfer of net
assets from Bollon Children's Opportunity Group for Handicapped Children. a now ceased Gharily, registration number
512813.
1.5 Incoming resources
These are included in the Statement of Financial Activities (SOFA) when..
1. Ihe Charity becomes legally enlilled to the benefit of use of the resources.,
an inflow of economic benefil is probable- and
3. Ihe monel8ry value can be measured wilh sufficient reliability.
Inveslment income is included on the basis of interest re￿1vable in the y8ar.
Where income has related expenditure {as wilh fundraising or conlracl income), the income and related expenditure
are reported gross in the Slalement of Financial Activities.
Donations, grants and gifts are recognised when receivable. In the event that a donation is subject lo fulfilling
performance conditions before the Charity is enlitled lo 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 Gill Aid lax reclaims is recognised
for any donations with relevant Gift Aid certificates reccgnised in income for Ihe year. Any amounts of Gift Aid nol
received by the year-end are accounled for in income and accJued income in debtors.

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
Income from government contracts and othergrants, whelher'capital, grants or'revenue, grants, are reGognised when
th8 Charity has enlillemenl to the fLJnds. any performance conditions altached lo the grants hav8 been mel, it is
probable that the income will ba received and the amount can be measured reliably and is not deferred.
1.6 Donated goods and servlces
Donated servicés or facililies are recognised when the Charity has control over the item, any conditions associaled
with the donated item have been met, the receipt of economic benefit from thè use of the ilem is probable and Ihat
economic benefil can be measured reliably.
Donated professional serviGes and facilities are included in income at Ihe eslimaled value of the gift to the Charily
when received. based on the amount that Ihe Charity would have been prepared to pay for thesè services or facilities
had it been required lo purchase Ih6m, with a corresponding entry in Ihe appropriate expenditLJre heading for Ihe
sam& amount. Donated fixed assets are similarly taken lo 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 outflow of economic banefit is probable.
Support costs comprise those costs which are incurred dir8Ctly in support of expènditur8 on the objects of the Charily
and include governance costs, finance and oflice costs. Govemance costs comprise of all cosls involving the public
accountability of the charity and ils compliance wilh regulation and good praclicé. These include costs of the
preparalion and examination of slatulory accounts, the costs of Truslees meetings, rent, subscriptions and costs of
any legal advice to trustees on govemance or con8titulional malters. Support costs are allocalod to each of the
activities on one of the following basis.. either slaff lime or number of nursery sessions depending on the nalure of Ihe
support costs, to best allocate the costs to each atlribulable heading.
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held at call wilh banks.
1.9 L8asing and hire purchase commltménts
Rentals payable under operating leases ar8 charged against income on a slraighl-line basis over the perlod of the
lease.
1.10 Tangible fixed assets and depreciation
Tangible fixed assets are staled al cosl less depreciation. D8precialion is provided al ralos calculated to write off
the cosl less estimated r8sidual value of each asset over ils expecled useful life, as follows..
Fixtures, fillings & equipment
Motor vehicles
15'k reducing balance
25./0 reducing balanc8
2 Income from charitable activities
Unrestricted
funds
Restricted
funds
Total
2025
Total
2024
Feos, funding and grants
271,837
166,372
438,209
405.435
3 Other trading actlvities
Unrestricted
funds
Restricted
funds
Total
2025
Total
2024
Fund raising
5,420
5,420
669

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
4 Investment income
Unrestricted
funds
Restricted
funds
Total
2025
Tofal
2024
Interest recéivable
370
27
397
788
5 Donations
UnrestrScted
funds
Restricted
funds
Total
2025
Total
2024
Donations
3,327
3,327
2,412
Donal@d s8NiGes, facilities and goods
25,000
25,000
25,000
28,327
28,327
27,412
The Charity rents the premises for £1000 per year. which is below market value, from Bollon Council who also cover
the costs of light and heal and buildings insurance. The Trustees are unable to ascertain the exact valuè but would
eslimal8 the donated facilities al £25,000. This is induded as income.
6 Commitments under operating leases
AI 30 March 2024 the Charily had annual commitments under non-cancellable operating leases as follows..
Unreslrfcted
funds
Restricted
funds
Total
2025
Tot81
2024
Rent due within one year
1,000
1,000
1,000
7 Total expendlture
Unrestrlcted
funds
Restrlcled
funds
Total
2025
Total
2024
Fundralsing
2,855
2,855
114
Expenditure on ch8rilable activities
52,262
30,575
82,837
79,221
Wages and salartes
291.792
130,690
422,482
392,091
D8preciation
1,733
778
2,511
2.647
348,642
162,043
510,685
474,073
13

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED 8Y GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
8 Expenditure on charitable activlties
Support
costs
Unrestricted
funds
Restricted
funds
Total
2025
Total
2024
Activities
1,358
1,358
2,137
Catoring
196
2,783
196
3,175
2,209
I nsurance
5,726
5,726
5,427
R6pairs
3,425
3,425
4.496
Cleaning
6,095
6,095
6,418
Telephone
5,084
293
923
6,300
5,988
stationery and poslage
2.761
377
37
3,175
2,742
Motor expens8S
2,772
5,251
8,023
9,432
Travelling
106
1,607
1,713
2.061
Staff training
3,988
759
4,747
959
Sundry expenses
1,590
595
2,185
3.302
Rent
26,000
26,000
26,000
Legal and professional
Independent Examiner's
fees
1,534
3.201
4,735
2,082
3,252
3,252
3,222
Subscriptions
889
1,198
634
2,721
2,585
Bank charges & interest
207
207
161
Allocation of Support costs
{56,7591
36,186
20,573
52,262
30,575
82,837
79,221
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 bul would
estimate the donaled facililies at £25,000. This is included as expenditure.
9 Use of volunteers
DBS checked volLtnteers help with the children, preparalion of the play sessions and transporting the children to and
from home in the Charily's minibuses. They also help with fundraising and answering the telephone. The Trustees
are unable to reliably measure their contribulion lo Ihe Charily.
14

BOLTON CHILDREN'S OPPORTUNITY GROUP
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
10 Employees l Key Personnel
The average monthly number of employees during the year was..
2025
Number
2024
Number
Staff
26
24
Total
2025
Total
2024
Wages and s81ari8s
394,881
367,576
Social security costs
20,892
18,258
Defin8d Contribution Pension costs
6,709
6,259
422.482
392,091
In the year to 30 March 2025 the Nurture Group Teacher was funded by the Charity with the h81p of a grant from the
Local Authority.
In the year to 30 March 2025 Iwo Trustees (2024 - two) were paid for their employment with the Charity. This
amounted to £17,662 for wages and salaries. £793 for social security cosls and £0 for defined contribution pension
costs.
There were no employees whose annu81 remuneration was £60.000 or more.
11 Related partles
Bolton Council provides funding in support of the provision of Early Years Foundation Slage, Bolton InformBlion and
Advisory Service (previously Parent Partnership) and the Nurture Group Teacher.
Mrs Dodd has been an employee in the role of office adminislratorl business manager since 1985. She was asked
to become a Trustee in October 2017 as the Ofsted officer would only deal with a Trustee. Following this th&
Trusleas did nal feel they had enough knowledge regarding Ofsled and asked Mrs Dodd to become a Trustee in
order lo comply with the Ofsted requirements. She retired as an employee on 31 March 2025 bul still remains a
Trustee.
Mrs Partridge became a Trustee in January 2018 she was Ihen asked to become an employee in Seplemb8r 2018
due lo her knowledge as a retired speGial educational needs teacher and is well versed in 811 aspects of the position
as an Information and Advisory Service officer. She retired as an employee on 22 July 2024 bul sli15 remains a
Trustee.
Name of Trustee
Amounts paid 2025
Social
Pension Total 2025
Security costs Conlrtbution
663
Total
2024
Remuneralion
Mrs A Dodd
13,901
14.564 13,151
Mrs K Partridge
3,761
130
3,891 12.828
17,662
793
18,455 25,979
15

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEEI
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
During the year Mrs Dodd, a TrLEStee, lent the Charily £13,000. No inleresl is being charged and no security over
assels is charged. £3000 has been repaid after the year end with the remaining balance being repaid when the
Charity has the funds lo do so.
Balance at
31 March
2024
Loan during Repaymenl Balance
the year
Name of Related Party
30 March
2025
Mrs A Dodd
13,000
13,000
12 Cash at bank and in hand
Unrestricted
funds
Restrlcted
funds
Total
2025
Total
2024
Barclays Bank plc Current account
29,876
(16,737)
13,139
38,826
Aldermore Bank plc
1,123
1,123
17,806
Barclays Bank plc Minibus account
1,851
1,851
1,824
Pelly cash
30
30
30
31,029
{14,8861
16.143
58,486
13 Dobtors
Unreslrfcted
funds
Restricted
funds
Total
2025
Total
2024
Trade debtors
12,825
30,714
43,539
7,100
Prepayments
250
25Q
200
Accru8d income
22,275
13,075
30,714
43,789
29,575
14 Creditors
Unrestricted
funds
Restricted
funds
Total
2025
Total
2024
Trade creditors
90
76
166
265
Taxes and social securily costs
6.067
6,067
2,949
Pension costs
1,111
1,111
2,390
Other creditors
13,000
13,000
2,267
Accruals
3,240
3,240
6,048
Deferred income
4.584
4,584
4.474
23,508
4.660
28,168
18,393
16

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
15 Tangible fixed assets
Fixtures,
fittlngs &
equipment
Unrestricted
Funds
Fixlures,
fittings &
equipment
Restricted
Funds
Motor
Vehicles
Total
2025
Unrestrictod
Funds
Cost
At 31 March 2024
53,364
270
13,594
67,228
Additions
2.082
2,082
Disposals
At 30 March 2025
55.446
270
13,594
69,310
Depreciation
At 31 March 2024
41.281
224
12,083
53,588
Charge for the year
2,126
378
2,511
Charge on disposals
At 30 March 2025
43,407
231
12.461
56,099
Net book value
At 30 March 2025
12,039
39
1,133
13,211
Al 31 March 2024
12.083
46
1,511
13,640
16 Restrictod Funds
Tho 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 2024
Movement in funds
Balance at
30 March 2025
Income
Expenditure
Depreciation
Furniture
46
(71
39
Donations
2,728
2,728
Charitable Activilies
2,143
148,367
{147.389)
(7711
2,350
Minibus running costs
1,934
18,032
(13.876)
6,090
Total Funds
6,851
166,399
{161.265)
{7781
11,207
Bolton Council awarded a grant for th8 provision ol fumiture. This is in the restricted fund and is being depreciated
over its useful life.

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
17 Total Movement in funds
Balance at
30 March
2025
Funds
Balance at
31 March 2024
Movement in funds
Income
Expenditure
Restricted Fund
6,851
166,399
{162,0431
11,207
Unreslricled Fund
76,456
305,954
(348.642)
33,768
Total Funds
83,307
472.353
{510,6851
44,975
18 Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
Fund balances at 30 March 2024 are
represented by:
Tangible fixed assets
13,172
39
13,211
Current assets
44,104
15,828
59,932
Creditors.. amounts falling due within one year
(23,508>
(4,660)
{28,168}
33.768
11,207
44,975

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
19 Comparatives for 2024
Unrestricted
Funds
Restricted
Funds
Total
2024
Income from:
Charitable aclivilies
254,564
150,871
405.435
Donalions
27.412
27,412
other trading aclivilies
669
669
Investments
766
22
788
Total Income
283.411
150,893
434,304
Expenditure on:
Charitable activities
325,184
148.775
473,959
Raising funds
114
114
Total expenditure
325,298
148.775
474,073
Net Income l (expendltur8) for the year
(41,887)
2,118
(39,769)
Fund balances at 31 March 2023
118.343
4.733
123,076
Fund balances at 30 March 2024
76.456
6.851
83,307
Income from charitable activities
Unrestricted
funds
Restricted
funds
Total
2024
Fees, funding and grants
254.564
150,871
405,435
Donations
Unrestricted
funds
Rostricted
funds
Total
2024
Donations
2,412
2,412
Donated services, facilities and goods
25,000
25,000
27.412
27,412
The Charity rents the premises for £1,000 per yoar. which is below market value, from Bolton Council who also cover
the costs of light and heat and buildings insurance. The Trustees are unablo lo ascertain the exact value but would
estimate the donated facilities al £25,000. This is induded as income.
Investm8nt income
Unrestricted
funds
Restricted
funds
Total
2024
Interest receivable
766
22
788
19

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE>
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
19 Comparatives for 2024 continued
Total expanditure
Unrestricted
funds
Restrlcted
funds
Total
2024
Fundraising
114
114
Expenditure on charitable activities
46.871
32,350
79.221
Wages and sg18ries
276,448
115.643
392,091
Depreciation
1.865
782
2,647
325,298
148,775
474,073
Expertditure on charitable activities
Support costs
Unrestricted
funds
Restricted
funds
Total
2024
Activities
2.137
2,137
Catering
110
1.989
110
2,209
Insuranoe
5,427
5,427
R8P8irs
4,496
4,4g6
Cleaning
6.418
6,418
Telephone
3.956
433
1.599
5,988
Slalionery and postage
274
1,782
686
2,742
Motor expenses
3,181
6,251
9,432
Travelling
165
1,896
2,061
Slaff Iraining
554
405
959
Sundry expenses
3.219
83
3,302
Rent
26.000
26,000
L6gal and professional
2.082
2,082
Independent Examinerfs fees
3,222
3,222
Subscriptions
1.328
486
771
2,585
Bank charges
161
161
Allocation of Support costs
(56.693)
36.144
20,549
46,871
32,350
79.221
-20-

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
19 Comparatives for 2024 contlnued
Employees l Key Personnel
Total
2024
Wages and salaries
367.576
SoGial security costs
18,256
Defined Contribution P8nsion costs
6.259
392,091
Tangible fixèd assets
Fixtures,
fittings &
equipment
Unrestricted
Funds
Fixtures.
fittings &
equipment
Restricted
Funds
MotOT Vehicles
Total 2024
Unr8Stricted
Funds
Cost
Al 31 March 2023
53,364
270
13,594
67.228
Additions
Disposals
At 30 March 2024
53,364
270
13,594
67.228
Dopreclatlon
Al 31 March 2023
39.146
216
11,579
50,941
Ch8rg8 for the year
2.135
504
2,647
Charg8 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
Al 31 March 2023
14,218
54
2,015
16,287
Debtors
Unrestricted
funds
Restricted
funds
Total
2024
Trade debtors
2.100
5,000
7.100
Prepayments
200
200
Accrued income
6.225
16,050
22.275
8.525
21,050
29,575
21

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
19 Comparatives for 2024 continued
Cash at bank and in hand
Unrestricted
funds
Restricted
funds
Total
2024
Barclays Bank plc
50,256
(11,430)
38,826
Aldarmore Bank plc
17,806
17,806
Barclays Bank plc Minibus account
1.824
1,824
Petty C8sh
30
30
68.092
(9,6061
58,486
Creditors
Unreslricted
funds
Restricted
funds
Total
2024
Trade cr8dilors
100
165
265
Taxes and social security costs
2.949
2,949
Pension cosls
2,390
2,390
Other credltors
2,267
2,267
AcGruals
6,048
6,048
Deferred Income
4,474
4,474
13,754
4,639
18,393
R8Stri¢ted Funds
The income funds of the charity include restricted funds comprising Ihe following unexpend8d balances of donallons
and grants held on trust for specific purposes:
Funds
Balance at
31 March 2023
Movement in funds
Balance at
30 March 2024
Incom8
Expendilure
Depreciation
Fumiture
54
(8)
46
Donations
2,728
2,728
Charitable Activities
1.260
133,701
{132,044)
{774)
2,143
Minibus running cosls
691
17,192
{15.949)
1,g34
Total Funds
4,733
150.893
(147,993)
{782)
6,851
Bolton Council aw2rded a grant for the provision of fumiture. This is also in Ihe reslricled fund and is being
d8precialed over ils useful life.
-22-

BOLTON CHILDREN'S OPPORTUNITY GROUP
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
19 Comparatives for 2024 continued
Total Movement in funds
Funds
Balance at
31 March 2023
Movement in funds
Balancé at
30 March 2024
Income
Expenditure
Reslricled Fund
4.733
150.893
(148,775)
6,851
Unreslricled Fund
118.343
283.411
{325,298)
76.456
Tolal Funds
123,076
434.304
(474,073)
83,307
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
Fund balances at 30 March 2024 are
represented by..
Tangible fixed assets
13,594
46
13,640
Curr8nl 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
23