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 ap￿1¢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 appIl￿ble 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 respon￿ble 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 thar￿6
trustees consider that an audit is not iequired fDr thi5 year under seclion 144{21 of the
char￿e$ 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 g￿eTh by the Charity
Commission under section 14515llbl of the 2011 Act,. and
state whether parlicular matters have come to my attenlion.
Ba813 of Indèpendent 8xamlne￿8 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 con￿rning 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 CoM￿Y y￿th
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 re￿Ipl.
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 COn￿rn.
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
C￿0￿$
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 prinCi￿e 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