BREAKING BARRIERS NW Unint£srporated Registered Ghanty No: 1153249 ANNUAL REPORT AND FINANCLAL STATEMEWS FOR THE YEAR ENDED 31 MARCH 2025 BREAKING BARRIERS NW An UninCo￿orated Ragistered Charlty No: 1163249 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS PAGE Charity Infonnation Trustees. Report Accounlant's Report Accounting Policies Statement of Financial Activrties 881ance Sheet Notes lo the Financial Statements Detailed Income and Eypenditure Account DonneltyBenUey Llmited Chartered Accountants and Rgglstered Audbtor Hazlemere 70 Chodey New Road Bolton BL148Y BREAKING BARRIERS NW An Unincorporated Reglstered Charlty No: 1153249 CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES.. Mrs C Bamford Mr M Haselden Mrs B Mather REGISTERED CHARITYNUMBER. 1153249 PRINCIPAL ADDRESS.. Unit 22 The Market Place Knowsley Street Bolton BL1 2AL BANKERS.. Royal Bank of Scotland Drummond House {GH) Branth Customer SeNice CentTe Drummond House 1 Redheughs Avenue Edinburgh EH12 9JN REPOR TING ACCOUNTANTS: DonnellyBentley Ltd Chartered Accountants and RegiSte￿d Auditor Hazlemere 70 Chorley New Ro Bolton BL14BY BREAKING BARRIERS NW An Unlncorporated Reglstèred Charity No: 1153249 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report and the unaudited financial slalements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance vAth the accounting policies set out on pages 4 to 4.2 and comply wlh the charity's trust deed, the Charities Act 2011 and Accounb"ng and Reporting by Charikn"es.' Statement of Recommended Practice appb'cable to charrties preparing their accounts in accordance wth FRS 102. STRUCTURE. GOVERNANCE AND MANAGEMENT Breaking Barriers NW is constrtuled under a Trust Deed dated 26 November 2012 and is registered tharty no. 1153249. The TTu* is non-yofit making and is governed by a Management Committee. Its Trustees are volunteers. Recwitment and Training of Tmstees The trustees are appolnted by the members of the organisation at the Annual Genwal Meeting and the Iru5tees have the power under the goveming documents to CO-CPt individuals who support the objects of the organisation to fill vacancies on the Board of Management. As part of their indudion, new trustees are provided with information about th8 charity. the management structure, its history and working practices. In addition, they are also provided with extracts of the Trust Deed plus information from the Charity Commis$ion regarding the duties and responsibilities of trustees. OBJECTIVES AND ACTIVITIES Breaking Barriers Nwwas established to relieve sid(ness and distress of children and young people (ages 0-251 and their families and carers with sociallccmmunicatson requirements, in parb"cular but not exdusivdy by., Working to relieve the needs and to promote, improve and advance the emotional well being of parents, carers and families of children and young pes)ple (ages ￿25) with sociavcommunication requirements. By such charitable need5 as the trustees see frt. To work towards challenging and removing soual barriers and promote inclusion for Breaking Barriers NW provides this service to dIsa￿ed children and young people regardless of impaiment. BREAKING BARRIERS NW An Unincorporated Registered Charlty No: 1153249 REPORT OF THE TRUSTEES ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 PUBUC BENEFIT We have referred lo the gUIda￿e in the Charty Cornmission's general guidan￿ on publie benefrt when reviewing our aims and objectives and in planning our fvjture events. In particular the trustees consider hi)w planned activities will contribute lo the aims and objectives they have sel, both through the use of unreslrlcted and restricted fvnds. The use of reslricled funds is detsiled on page 7.1. ACHIEVEMENTS AND PERFORMANCE The accounting period 24125 was extremely ch8llenging lime for us as a Charlty. Funding streams were fewer and our annual income saw us fall into the gap between fund available to small and medium sized Charities. Thanks to sever81 successful fvnding bids land re-commissioning from Bolton Together and Bolton Council) we embarked on new projects and delivery which increased our reach further and brought new opportunities and training. The reach of the listening and peer to peer p8rent support programme was increased and extended and both are well attended with the counselling service neetling a short waiting list. The service provides a less dinical setting for Disats4ed children and young people wth SEND who may respond better and feel more comfcfftable in the atmosphere created in our uniL Social Media continues lo be lively and popular wth reach increasing ID just over 2K families across the NW regiDn. We retsin dose relationships WTth other Bolton organis*'ons and so can effectively and quid(ly signpost on if we are not best fit for need. Groups and clubs are well attended. and we embarked on a diversificAtiDn of offer to meet the need of families during school holidays. This was again funded ty the HAF scheme (Holiday and F¢Jodl. The adult support group meets every month cn the last Saturday and is popular. BREAKING BARRIERS NW An Unlncorporated Registored Charlty No: 1153249 REPORT OF THE TRUSTEES ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2026 INVESTMENT POLICY Investment decision5 s￿ made by the Management Crxnmittee. FIMANCIAL REVIEW The deficrt for the year was To vthich is added the suryAus brought forward 116,6271 26,214 Leaving a surplus carried fO￿ard of 9,587 As of 31 March 2025, the unrestricted fund was in defldt. This was a short-lerm problem and was resolved in April 2025 when the charity received a further unre51ricted grant. The charity conlinues to monitor unrestrfcted funding and spending lo minimise the risk of this recurTing. The Charity has little in the way of fixed running costs and all financial decisions an¢J ¢ontrol are wf(h the Management Committee. A specrfic minimum value of reserve5 is not necessary, the current policy being to maintsin wffiaent cash flow for known commitments. TRUSTEES The Trustees who served during the period are listed below. 31 March 2025 Mr M Haselden Mrs C Bamford Mrs B Mather 31 March 2024 Mr M Haselden Mrs C Bamford Mrs B Mather BREAKING BARRIERS NW An Unincorporated Regl$lered Charity No: 1153249 REPORT OF THE TRUSTEES ICONnNUED FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES Law appliCa￿e lo charities in England and Wales requires the trustèès to prepare fin8naal statements for each financial period which give a true and fair view of the charty's financial activities during the perKJd and of its financial position at the end of the period. In preparing finanaal statements giving a true and tsir view, the trustees should follow best practice and.. Select suitable accounting policies and then apply them consistentty., Observe the rnethods and principles in the applicable Charities SORP.. Make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards and statements of recommended practice have been followed. subject to any departure5 disclosed and explained in the financial slalemenls., Prepare the ffinancial statements on the going cOn￿M basis unless rt is Inappropriate to presume that the charty will continue in operation. The trustees are responsible for keeping accounting records that disdose with reasonable accuracy at any time the finanaal poS￿.0n of the charity and enable them lo ensure that the financial 5ts1emenls comply with applicable regulations. They are a150 responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. INDEPENDENT EXAMINER A resolubon wll be propL)sed at the Annual General Meeting to reappLMnl MT A J Shallcross of DonnellyBenUey Chartered Accountants as independent examiner to the charity. The Trustees consider that for the pèriod ended 31 March 2025 the charity was entided to exemption from 8 Statutory audit under Section 144121 of the chariti.es Act 2011. APPROVED BY ThE TRUSTEES AND SIGNED ON BEHALF OF THE TRUSTEES BY.. Mr M Haselden- Trustee 20 January 2026 8REAKING BARRIERS NW An Unlncorporated Regl$tsred Charlty No: 1153249 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BREAKING BARRIERS NW FOR THE YEAR ENDED 31 MARCH 2026 I report on the ¥counts of the ¢hanty lor the year ended 31 March 2025 which are set out on pages4 to 7. Respectlve responslbllltles of trust•es and axamlner The charity's Iru51ees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not Tequired for this year under section 144{21 of the Charities Act 2011 (the 2011 Ad) and that an independent examination is needed. It is my responsibilty to.. examine the accounts under $ectlon 145 of the 2011 A¢t', fdlow the procedures laid down in the general Directions given by Ihe Charity Commission under section 145151{b) of the 2011 Act., and state whether particular natters have cc*ne lo my attention. Basi5 of Indopendent ex•mIne￿S report My examination was carried out in accordantr with the gener81 Directions given by the Charity Commission. An examination includes a review of the accounts'ng reeords kept by the charity and a comparison of the a￿ountS presented with those records. 11 also includes considerats'on of any unusual f(ems or disclosures in the accc•unts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion 15 given as to whether the accuunts present a 'true and fair view. and the report is limited to those matters set out in the statement below. Independent examiner'$ statement In connedion wf(h my examinati￿, no matter has crme lo my attention.. whlch gives me reascnable cause lo believe that, in any m*erial respec( the requirements: to keep accounting records in accordance with section 130 of the 2011 AL*.. and to prepare accounts which accord with accounting records and Gomply wth the accounting fequiremenls of the 2011 Acl BREAKING BARRIERS NW An Unlncorporated Registered Charity No: 1153249 INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF BREAKING BARRIERS NW {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 have not been met,. or lo which, in my opinion, attention should be drawn in order lo enable a proper understanding of the accounts to be reached. DmiWiJ ee• Adam Shallcross ACA DONNELLYBENTLEY Chartered Accounlanls Hazlemere 70 Chorfey New Road Bolton BL14BY 20th January 2026 BREAKING BARRIERS NW An Unincorporated Registered Charlty No: 1153249 AccoupifiNG POLICIES FOR THE YEAR ENDED 31 MARCH 2025 The principal polides adopted in the Financial Statements are sel out below. BASIS OF ACCOUNTING The financial ststements have been prepared under the historic WSt convention and the going concem basis. The financi81 statements have been prepared in accordance with Accounting and Reporting by Charities.. SORP appliCa￿e to charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (effective 1 January 20191- (Charities SORP 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10218nd the Charities Act 2011. The rinanual statements have been prepared under the historical cost convention. Breaking Baffiers NW meets the definition of a public benefit entity under FRS 102. Assets and liabilities are Initial￿ recognised at historirAI cost or Iransaction valu8 unless otherwse slated in the relevant accounting pdicy note. FUND ACCOUNTING Unrestricted funds represent the accumulated funds of the tharily th* ore not subject lo any restricts'ons regarding their use and are available in the furtherance of the general objectives of the ch8rity. Restricted funds we funds subject lo specific restrictive conditions imposed by the funders. Details of the balances on reslricled funds at the period end are sel out in note 11 to the accounts. INCOMING RESOURCES All incoming resOU￿e5 are included in the slalement of finanual a￿1VitieS when the Charity is entived to the income and the amount can be quantified wth reasonable accuraey. Income Includes grants in respect of revenue and capitsl items. RESOURCES EXPENDED Expenditure is recognised on an accrual basls as a liability is incurred. Charitsble expenditure comprises those costs incurred by the Charity in Ihe delivery ol r(s artivities and services for its benefiaarie8. It includes both costs that can be allocated directly to such activities and those Costs of an indirect nature necèssary to support them. Governar￿￿ co$15 indude those in￿rTed in the governance of the charty and its assets and are primarity associated wlth conslitub.onal and ststutory requirements. AJI costs are allocated between the expenditure calegofies on 8 basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated diredy, others are apportioned on en approwiate basis. BREAKING BARRIERS NW An Unlncorporated Reglstered Charfty No: 1153249 ACCOUNTING POLICIES ICONTIMUEDI FOR THE YEAR ENDED 31 MARCH 2025 INVESTMENT INCOME Investment income is accounted for in the period in which the charity is entrtled lo receipt. 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 fulfilmenl of the requirements of that sectlon th81 income is applicable and applied to charitable purposes only. VAT ACCOUNTING The Charity is not Ii8Ne to be registered for VAT. Irrecoverable VAT on expendrture Is not analysed separately but attributed to th8 category of oxpendilure on which it is incurred. TANGIBLE FIXED ASSETS Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful lrfe. Fixtures. ffttings and equipm&rt- 20QA on cost Leasehold improvements- 201}￿ on cost Motor vehides- 25°% on cost STOCK Stock is stated at the lower of cost and net realisable value. DEBTORS Trade and other debt￿s 8re recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net 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 month5 Qr less from the dale of acquisition or opening of the (ieposit similar accounL CREDITORS AND PROVISIONS Creditors and provisions are recognised where the charity ha5 8 present obligats'on resulting from a past event that wll probably result in the transfer of funds to a third party and the amount due lo seitle the obligation can be measured or estimated reliably. Creditor5 and provisions are normally recognised al their settlement amount after allowing for any di8counts due. CASH FLOW STATEMENTS Exemption has been tsken from preparing a cash llow statement on the grounds that the company qualifies 88 a small company under the Companies Act 200e. The Board of Management have elected to tske advantage of the exemption under Update Bulletin 1 of the char￿eS SORP (FRS 1021 not to Prepare a cash flow statement. BREAKING BARRIERS NW An Unlncorporatgd Registered Charlty No: 1153249 ACCOUNTING POLICIES (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 GOING CONCERN The Irustees have reviewed the circumstances of Breaking Barriers NW and consider that adequate resources continue lo be available to fund the aGlivilies of the charity for the foreseeable future. The Iruslees are of the view th81 the charity is a going concem. JUDGEMENTS AND KEY SOURCES OF ESTIK4TION UNCERTAINTY The preparation of these financi31 slalemenls require certain judg0m￿ls, estimates and assumptions that affect the reported amounts of assets, liabiltiies, income and expenses. Estimates and judgements are continually evauated and are based on historical experience and other factors, including expeciations of fuiure event5 that are believed to be reason8ble under the circumstances. 8REAKING BARRIERS NW An UTrln¢orporti8d R8918ter•d Chanty No: 1153249 STATEMENT OF FINANCIAL ACTivfTIES FOR TrIE YEAR ENEED 31 MARCH 2025 G8nor81 D8slgnthd Restrirttd Fund Fund Fund5 Total Total Yeur En Ygar End 3110312025 3110312024 INCOME AND EXPENDITURE Income athd End¢Jwnènt8 fmm: Voltsftt8rylncome.' Breaking sa￿ers- General Awards 4 PJI Lancs Wldrfe TFu8t- FO￿ for Thought 26,087 36,087 35,814 10.000 4,510 2,500 Groundbvork Neighboudy Foundation Postcodè TrLJSt Charity Shap 8olton M8C 8ohoD T￿ether- Food for ThLXJght 8ohon T￿ether- HAF Easter 8Dlton Together- HAF SLrnmer Bff4t￿ T￿￿ther- HAF Winter BL4t￿ Together. Rurnwcxth BLI1￿ Together- Thrive Tweih8r- Pa￿ting Peer B￿lL￿ Toyeth¥- Counsdling M8bon81 Lottery- Cest of Liwng 2,000 10.000 25,000 2.OOD 10.0ry) 25.000 5.150 5.1SO 7,510 1.275 2.669 7.057 13.057 4.932 5.IK)D 3,682 12,353 3,949 3.682 12,353 3.949 27,210 19,790 37.070 27.210 19,790 27.070 1.2C6 14.500 31.1)DD 50.012 1,206 Totsl ID¢ome 74.293 s,Iso 173.497 189.876 Expendiiure on." Charitable Actimknes Governance C0515 Totsl Expondlture 90.611 2.400 93.011 4,739 91374 187,724 2.400 190,124 197,268 1.660 198.*8 4.739 92374 Net IncornellEx￿dIlUye1 forthe Y8•r BofoTrTfaMlers 411 1.680 116,6271 19.1)921 Transfors 8•ts¥9gn Funds Grnnts Rgturned 13.2571 13411 3.598 14•t Movoment In Funds lor theyear 121.9751 7Q 5.278 116.627) 19.0921 Fund Balances 8101 Awl 2024 10.832 5.084 10.318 26,214 35,306 Fund Balantes elFK￿ al 31 2025 15.596 9.587 26,214 The Generd Fund is unre51TiGtsd The Desynabj Fund rgpre8entSthe opvats'(￿ of8 chHtity shop And is ￿n￿kn￿ed. An¥y*$ ofResthcted Funds is &h¢y*m on page 5.1. Ttt￿ are noothwgains orlcÉse8 those noted 8bo¥e 8ndtherefore no sryaratE statem￿1 oftctsl recwni5ed irts aTh4 losses ha8 been kyepared. 8ReAI