BREAKING BARRIERS NW An Unincorporated Registered Charity No.- 1153249 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
BREAKING BARRIERS NW An Unincorporated Registered Charity No: 1153249 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 CONTENTS PAGE Charity Information Trustees, Report Accountant's Report AGwunting Policies Statement of Financial Activities Balance Sheet Notes to the Financial Statements Detailed Income and Expenditure Account Donnelly8entley Limited Chartered Accountants and Registered Auditor Hazlemere 70 Chortey New Road Bolton BL14BY
BREAKING BARRIERS NW An Unincorporated Registered Charity No: 1153249 CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2024 TRUSTEES.. Mrs C Bamford Mr M Haselden Mrs B Mather REGISTERED CHARITY NUMBER.. 1153249 PRINCIPAL ADDRESS: Commerce House 59 Bridgeman Place Bolton BL21DW BANKERS.. Royal Bank of Scotland Drummond House IGH) Branch Customer Service Centre Drummond House 1 Redheughs Avenue Edinburgh EH12 9JN REPOR TING ACCOUNTANTS.. DonnellyBentley Ltd Chartered Accountants and Registered Auditor Hazlemere 70 Chorley New Road Bollon BL14BY
BREAKING BARRIERS NW An Unincorporated Re9iStered Charity No: 1153249 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounling policies set out on pages 4 to 4.2 and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102. STRUCTURE, GOVERNANCE AND MANAGEMENT Breaking Barriers NW is constituted under a Trust Deed dated 26 November 2012 and is a registered charity no. 1153249. The Trust is non-profit making and is governed by a Management Committee. Its Trustees are volunteers. Recmitment and Training of Trustees The trustees are appointed by the members of the organisation at the Annual General Meeting and the trustees have the power under the governing documents to Co-opt individuals who support the objects of the organisation to fill vacancies on the Board of Management. As part of their induction, new Iruslees are provided with information about the charity. the management structure, its history and working practices. In addition, they are also provided with extracts of the Trusl Deed plus infomiation from the Charity Commission regarding the duties and responsibilities of trustees. OBJECTIVES AND ACTIVITIES Breaking Barriers NW was established to relieve Sickness and distress of children and young people {ages 0-251 and their families and carers with sociallcommunication requirements, in particular but not exclusively by.. Working to relieve the needs and to promote, improv8 and advance the emotional well being of parents, carers and families of children and young people {ages 0-25) with sociallcornmunication requirements. By such charrtable needs as the trustees see fit. To work towards challenging and removing social barriers and promote inclusion for Breaking Baniers NW provides this service to disabled children and young people regardless of impairment.
BREAKING BARRIERS NW An Unincorporated Registered Charity No: 1153249 REPORT OF THE TRUSTEES {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 PUBLIC BENEFIT We have referred to the guidance in the Charily Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future events. In particular the trustees consider how planned activities will contribute to the aims and objective5 they have set, both through the use of unrestricted and restricted funds. The use of reslriGled funds is detailed on page 7.1. ACHIEVEMENTS AND PERFORMANCE The 23124 accounting period was another very busy year for us as a Charity with the usual mix of financial successes and challenges. Thanks lo a successful Cost of Living bid we were able to fully reslock and restructure following the hardship of lockdown and enjoyed a 3 month period without the worry of constant fundraising and bid writing. iThrive changed the way il funded seNices enabling us to not only contiunue the 1=1 support work but also expand the project into group and drop in work. We remain the only iThrive partner working in Bolton to consistently hit all targets with the Practitioner working beyond commissioned capacity with a waiting list still to reach. The Parenl peer to peer support group is well attended every week wilh altendees reporting marked improvement in mental and emotional wellbeing having had the lime and Spa to unburden and share experiences with other parents. Groups and aclivities are well attended with th8 frequency of new families coming along increasing steadily and we delivered HAF activities over summer, winter and easter providing over 70 families of children in receipt of free school meals with hot food during the holidays. We conlinue to work closely with Bolton Together, Bolton IAS and Bolton Parent Carers. Father Chrislmas was incredibly popular once more and we worked alongside Bolton Lions to collect and distribute donated toys to families in need. Social media reach topped 3,000 and good relationships with other local organisations ontinued enabling swift and effective signposting whenever needed. The sensory garden was created on the balcony off the firct floor of the car park and enjoyed by many children and young people with additional sensory needs. Plants were donated by Brooklyn Landscapes and the team had some small successes growing potatoes, spinach, radishes, lettuces and herbs with the hope of cultivating more next growing season. Units 22 and 9C continue to be welcoming and inclusive allowing those who need it to enjoy a calm space to visit, relax and re-order their world.
BREAKING BARRIERS NW An Unincorporated Registered Charity No: 1153249 REPORT OF THE TRUSTEES (CONTINUED} FOR THE YEAR ENDED 31 PIIARCH 2024 INVESTMENT POLICY Investment decisions are made by the Management Committee. FINANCIAL REVIEW The deficit for the year was To which is added the surplus brought forward (9,0921 35,306 Leaving a surplus carried forward of 26,214 The Charity has little in the way of fixed running costs and all financial decisions and control a with the Management Committee. A specific minimum value of reserves is not necessary, the current policy being to maintain sufficienl cash flow for known commitments. TRUSTEES The Trustees who served during the period are listed below.. 31 March 2024 Mr M Haselden Mrs C Bamford Mrs B Mather 31 March 2023 Miss J Kenyon {resign8d 1419122) Mr5 C Bamford Mr D Rolfe (resigned 2211123} Mr M Haselden (appointed 2311123) Mrs B Mather (appointed 119123) Mr P Cowell (appointed 1519122, resigned 30181231
BREAKING BARRIERS NW An Unlncorpor4ted Reglstered Charity No- 1153249 REPORT OF THE TRUSTEES {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 STATEMENT OF TRUSTEES. RESPONSIBIUTIES Law ap1¢able to charities in England and Wales requires the trustees to prepare finanryal statements for each finanaal period whlch give a tnje and fair view of the charity's finandal activrties during the perr)d and of its financial position at the end of the perlod. In preparing financial slalemenls gimng a true and fair vlew, the trustees should follow best practice and.. ect suitatle accounb'rrfJ policies and then apply them ¢onsistenly' Observe the methods and principles in the applicable Charities SORP.. Make judgements and estimates that are asOnable and prudent", Slate whether appIlble accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the finanaal statements. Prepare the financial statements on the going concem basls unless it is inapprcpriaie to wesume that the charity wll continue in operats'on. The trustees are responsn)le for keeping accounting records that disdose wth reasonable accuracy at any line the finanaal position of the charity and enable them to ensure that the financial ststemenls comply with applicable regulation5. They are also responble for safeguarding the assets of the charity and hence for takn'ng reasonable steps for Ihe prevention and detection offraud and other lffegularib'es. INDEPENDENT EXAMINER A resolutlon wlll be proposed at the Annual General Meeting to reappoint Mr J C Hargraves of DonnellyBenUey Chartered Accountants as independent examiner lo the charity. The Trustees consider that for the period ended 31 March 2024 the charity was entiued to exemption from 8 Statutory audit under Section 14412) of the Charities 2011. APPROVED BY THE TRUSTEES AND SIGNED ON BEHALF OF THE TRUSTEES BY.. Mr M Haselden- Trustee 20th January 2025
BREAKING BARRIERS NW An Unlntorpovated Registered Charity No: 1153249 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BREAKING BARRIERS NW FOR THE YEAR ENDED 31 MARCH 2024 I report on the accounts of the charity for the year end&Y 31 March 2024 vthich are set OLrt on pages 4 to 7. Respective responsibiliiies of trustees and examiner The tharity's trustees are resw)nsible for the Ffeparation of the accourrts. The thar6 trustees consider that an audit is not iequired fDr thi5 year under seclion 144{21 of the chare$ Act 2011 (the 2011 Act) and that an indopendent examination is needed. It is my resp)nsibility to.. examine the accounts under sectb)n 145 of the 2011 Ac( follow the procedures laid down in the general Directions geTh by the Charity Commission under section 14515llbl of the 2011 Act,. and state whether parlicular matters have come to my attenlion. Ba813 of Indèpendent 8xamlne8 r•port My examination was carried oul in accordance vith the general Directions given by the Charity Commission. An examination indudes a review of the accounting records kept by the charity and 8 comparison of the accounts presented wlh those records. It also includes consideration of any unusual iterns or disclosures in the a¢wunts. and seeking explanations from you as trustees conrning any such matters. The procedure5 undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fair vieNrf and the rep(#t is limited to those matters set out in the statement below. Independent examinerfs statement In ccffineclion with my examination, no matter has come lo my attentiC.. which gives me reasonable cause to believe that, in any material respect. the requirements.. to keep accounting records In accordance wth section 130 of the 2011 Act.. and lo prepare accounts which accord wth the accounting records and CoMY yth the accounting requirements of the 2011 Act
BREAKING BARRIERS NW An Unincorporated Registered Charity No: 1153249 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BREAKING BARRIERS NW (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 have not been met., or to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. J C Hargraves BA (Hons} FCA DONNELLYBENTLEY Chartered Accountants Hazlemere 70 Chorley New Road Bolton BL14BY 20" January 2025
BREAKING BARRIERS NW An Unincorporated Registered Charity No: 1153249 ACCOUNTING POLICIES FOR THE YEAR ENDED 31 MARCH 2024 The principal policies adopted in the Financial Statements are set out below. BASIS OF ACCOUNTING The financial statements have been prepared under the historic cost convention and the going concern basis. The financial statemenls have been prepared in accordan with Accounting and Reporting by Charities.. SORP applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 {effective 1 January 2019) - (Charities SORP 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 and the Charities Act 2011. The fi'nancial statements have been prepared under the historical cost convention. Breaking Barriers NW meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless othewise slated in the relevant accounting policy note. FUND ACCOUNTING Unreslricled funds represent the accumulated funds of the charity that are not Subject to any reslriclions regarding their use and are available in the furtherance of the general objectives of the charity. Restricted funds are funds subject to specific restrictive conditions imposed by the funders. Details of the balances on restricted funds at the period end are set out in note 11 to the accounts. INCOMING RESOURCES All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. Income includes grants in respect of revenue and capital ilems. RESOURCES EXPENDED Expenditure is recognised on an accrual basis as a liability is incurred. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for ils beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Govemance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statLrtory requirernents. All costs are allocated between the expenditure categories on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.
BREAKING BARRIERS NW An Unincorporated Registered Charity No: 1153249 ACCOUNTING POLICIES {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 INVESTMENT INCOME Investment income is accounted for in the period in which the charity is entitled to reIpl. TAXATION No provision has been made for taxation as exemption from laxalion is being granted by the Inland Revenue under the provisions of Section 505 of the Income and Corporation Taxes Act 1988. This is subject to the continuing fulfilment of the requirements of that section that income is applicable and applied to charitable purposes only. VAT ACCOUNTING The Charity is not liable lo be registered for VAT. Irrecoverable VAT Dn expenditure is not analysed separately bul attributed to the category of expenditure on which il Is incurred. TANGIBLE FIXED ASSETS Depreciation is provided at the following annual rates in order to write off each asset over rts estimated useful life. Fixtures, fittings and equipment - 20Vo on cost Leasehold improvements- 20 /4 on cost Motor vehicles - 250/0 on cost STOCK Stock is stated at the lower of cost and net realisable value. DEBTORS Trade and other debtors are recognised al the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid nel of any discounts due. CASH AT BANK AND IN HAND Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. CREDITORS AND PROVISIONS Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in th8 transfer of funds lo a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due. CASH FLOW STATEMENTS Exemplion has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company under the Companies Ad 2006. The Board of Management have elected lo lake advantago of the exemption under Update Bulletin l of the Charities SORP (FRS 102} nol lo prepare a cash flow slatemenl.
BREAKING BARRIERS NW An Unincorporated Registered Charity No: 1153249 ACCOUNTING POLICIES ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 GOING CONCERN The truslees have reviewed the circumstances of Breaking Barriers NW and consider that adequate resources continue to be available to fund the activities of the charity for the foreseeable fulure. The trustees are of the view that the charity is a going COnrn. JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY The preparation of these financial statements require certain judgements, estimates 2nd assumptions that affect the reported amounts of assets, liabilities, income and expenses. Estimates and judgements are continually evaluated and are based on historical experien and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
BREAKING BARRIERS NW An Unlncorporated Reglstered Charfty No . 1153249 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 General Designztod Restrlcted Fund Fund Funds Total Total Yèar End Year End 3110312024 3110312023 Not• INCOME AND EXPENDITURE Ineome and Endowments from: Voluntary Income." Breaking Barriers- General Awards 4 Al Lancs Wildlile Trust- Food for Thought Abbvie Charty Shop Bolton MBC Bolton Together Listen Bolton Together- Food for Thought Bolton CVS- Heallh 8nd Wollb¢ing Bolton Together- HAF Easter Botton Together- HAF Summer Bolton Together- HAF Winter B¢lton Together- Rumworth Bolton Together- Thrive Bolton Together- Parenting Peer Bolton Together- Counselling Nah"onal Lottery- Cost of Living 35,716 98 10,000 4,510 2,500 35,814 10,000 4.510 31,057 10.000 4,510 7,510 7.510 1,275 10,e63 1,275 3,330 2.669 2.669 15,000 6,506 10.220 5,100 15,000 15.000 14,250 7.910 7.097 13,057 4,932 5,000 7.097 13.057 4,932 5,000 14.500 31,000 14,500 31,000 50,012 50,012 Total Income 85,728 7,510 96.638 189,876 148.746 Expènditure on- Charitabl& Acbvitl85 Govemane& Costs Total Expèndrture 74,131 1,680 75.811 6,7 116,190 197,288 1,680 198,988 155,710 1,200 156.910 6,967 116,190 Net IncomgllExpgndlttsrel for the Year 8olore Trnnsfe 9,917 543 119,5521 19.0921 18,1641 Transfers Belween Fund$ Grdnts Retumod 11,2561 11,3001 2,556 Net Movement in Funds for the Yèar e.efj1 (7571 118,g961 19,0921 18.1641 Fund Balances BIFwd at 01 April 2023 2,171 5,821 27.314 35,306 43.470 Fund Balances CIFwd 8131 March 2024 10,832 5,064 10 318 28,214 The General Fund Is unrg8tricted The Designated Fund represents the operation of a ¢harity Shop and is unr85tricted. Analysis ol Restricted Funds is shown on page 5.1. There are no other gains or lossès oth¢r than those noted above and therefor& no sèparate statement of total recognised gains and losses ha5 been prepared.
BREAKING BARRIERS NW An Unlncorporated Regi8tsred Charlty No.. 1163249 BALANCE SHEEr AS AT 31 MARCH 2024 2024 Totsl funds 2023 Totsl fvnds UnrBstrlctod DHigTr•l¢d Ratrfetad funds lund funds TANGIBLE FIXED ASSETS 1,685 1,685 2,508 CURRENT ASSETS C0$ Cash fit ba and in hand 8,747 10,691 5.064 14.QOO 14.000 40.749 40,749 29,755 CREDITORS.. AMOUNTS FALLING DUE WTHIN ONE YEAR 3,e82 7,951 NET CURRE ASSETS 9,147 5.064 10.318 24,529 32.798 TOTAL ASSETS LESS CURRENT LIABILITIES 10,832 5,064 10,318 .214 FUNDS Unreslrided fiJTrJs DesvJnated fund Restrldad funds 10,832 5.064 10.318 2,171 5,821 27.314 26.214 35, The finantAd statements on p8ge$ 4 to 7.5 **re approved by the busteas and 8bJn&Y on theK behallty. Mr M HaseFJen- Trustee 20th January 202S
BREAKING BARRIERS NW An Unincorporated Re9lstsrgd Charfty No . 1098191 NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1. INCOME Total 2024 Totsl 2023 Unrestsicted Deslgnat•d Restrl¢tsd Grants Vc4untary donations Charity shop sales Fvndraising actiwtie8 Provision of activf(ies Provi$Son of workshops Bank interest received 50,012 27,181 .$40 146,552 27,181 7.510 108,526 25,456 10,863 7,510 8,481 98 8.579 3,876 25 85,728 7,510 ,638 189.876 148,748 The Income is entirely attributable to the charity's prinCie aims and objectives. 2. MOVEUENT IN TOTAL FUNDS FOR ThE PERIOD 2024 2023 This is Stated after tharging: Twslees, remuneration Accountants. remuneraty¢)n 1.680 1.200
J •J LIW 00 ) (
BREAKING BARRIERS NW An Unincorporated Registered Charity No: 1153249 NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 5. TANGIBLE FIXED ASSETS Fixtures. Fittings & Equlpment Leasehold Improvements Motor Vehlcles Total COST At 1 April 2023 Additions Disposals At 31 March 2024 13,454 13,046 8,500 35,000 13,454 13,046 8,500 35,000 DEPRECIATION Al 1 April 2023 Charge for year Disposals At 31 March 2024 13,454 10,539 822 8.500 32,493 842 13,454 11,361 8,500 33,315 NET BOOK VALUE At 31 March 2024 1,685 NET BOOK VALUE Al 31 March 2023 2,508 6. STAFF COSTS 2024 2023 Wages and social security costs 75,639 61,219 The average number of employees during the year excluding members of the Board of Management was.. Direct wages There were no employees who received total employee benefits {excluding employer pension costs) of more than £60,000. 7. DEBTORS 2024 2023 Prepaid expenses 1,944
BREAKING BARRIERS NW An Unincorporated Registered Charity No: 1153249 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 . CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals and deferred income Social security & other taxes 4,882 344 5,226 7,951 Deferred income includes £3,682 received from Bolton Together for HAF Easter which was received in advance and relates to the next financial year. 9. ANALYSIS OF MOVEMENTS IN FUNDS IN PERIOD Awards for 1 - a 12-month project funded by the National Lottery to part fund 2 activity co- ordinalor roles and cover volunteer training and expenses. Rumworth a 12-month mapping project identifying services for SEND based in the Rumworth area of Bollon. Thrive - ICB funding via Bolton Together for 1..1 iThrive servic8 and 1 praclitioner. Food for Thought a 12-month project funded by Greater Manchester Environment Fund and Recycle for Greater Manchester to tackle and reduce food waste by utilising leftover food lo create néw rneals and also to reduce the amount of pre-packaged food used so reducing cardboard and paper waste. Weight of waste was kepi quarterly and a book was produced bringing all the recipes together. H&W - a 12-month project funded via Bolton Together lo extend the listening service for disabled children and young people experiencing mental health difficulties. HAF- Easter, Summer and Winter to provide hot food and groups for disabled children and young people in receipt of free school meals during holidays. Counselling grant awarded to employ the service of a counseller to provide 6 weekly 1..1 sessions for young disabled people and children identified as in most need of additional support with mental health issues. Parent Support sessions. funding via Bolton Together to provide peer to peer parent support
Iiii- i ! zrc
BREAKING BARRIERS NW An Unlncorporated Registered Charity No . 1098191 DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 INCOME Voluntsry donations Gran15 Ch8r((y shop sale5 Fundraising activities Provision of activities Provision of workshops 27.181 146,552 7,510 25.456 108.526 10.863 8,579 3,876 189,822 148.721 OTHER INCOME Bank interest received 25 54 25 OTHER OPERATING CHARGES Traillillg workshops Activity and support provision costs Volunteers, expenses reimbursed Insurance Heat, light and water Wages Adminislralion support Telephone Printing post and stationery Tr3velling expenses Motor Expenses Repairs and renewals Clothing and unrforms Fundraising aetivilies Sundry expense5 Accounlallcy Depreciation of fixtures, fittings and equipment 850 87,020 2,554 1,693 8,493 75.839 2,160 1,526 311 2,146 1,560 5.180 375 57,288 2,628 1.381 13.875 61,219 2,840 1,026 112 1,940 1,495 1,052 591 6,743 1,680 1,060 8,577 1,200 822 842 198,968 156,910 SURPLUSI(DEFICITI FOR THE YEAR 19,0921 18,1641