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2025-07-31-accounts

Charity registration number 1210626 (England and Wales)

BROMLEY BRIGHTER BEGINNINGS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

BROMLEY BRIGHTER BEGINNINGS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees E Martin N Lengthorn L Freeman J Kench Emma Warren E Fiz Querol K Rawley M Feely (Appointed 1 April 2025) R O H Ogunsola (Appointed 19 October 2024) Charity registration England and Wales 1210626 Principal address PO Box 1302 Bromley Kent BR1 9PF Independent examiner Louise Hallsworth FCA Affinia (Orpington) Chartered Accountants Lynwood House, Crofton Road Orpington BR6 8QE

BROMLEY BRIGHTER BEGINNINGS

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 14

BROMLEY BRIGHTER BEGINNINGS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 JULY 2025

The Trustees present their annual report and financial statements for the year ended 31 July 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Declaration of Trust dated 5th September 2014 (and subsequent amendments), the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Transition from predecessor charity

Bromley Brighter Beginnings CIO was incorporated on 23rd November 2024 and began operations on 1st April 2025, following the transfer of assets from its predecessor charity, Bromley Brighter Beginnings (registered charity number 1162113), a charitable trust governed by a Declaration of Trust dated 5th September 2014. The transfer was undertaken in order to adopt a more appropriate legal structure, with the CIO offering greater protection to trustees and improved governance arrangements. The predecessor charity is in the process of being wound up. These accounts reflect the activities and finances of the predecessor charity from 1st August 2024 to 31st March 2025 and the CIO from 1st April 2025 to 31st July 2025.

Objectives and activities

The objects of Bromley Brighter Beginnings CIO are to relieve the pressure of poverty on families with young children in the London Borough of Bromley and surrounding areas in a practical way, by providing them with essential baby, child and household items. The Charity envisions a world in which children are not disadvantaged by growing up in poverty, and where their parents and caregivers do not have to struggle to provide them with the most basic items.

The Charity’s work is guided by its core values of community, inclusivity, dignity, sustainability and wellbeing. Relieving stress, anxiety and depression in parents and caregivers has a positive impact on the early experiences of children, gives those children a better start in life and helps families recover more quickly from financial crisis.

The Charity operates across the London Borough of Bromley, working with professional referrers including health visitors, social workers and other support agencies to identify and assist families most in need.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

During the period, the Charity continued to deliver its full range of services to families across the borough. Despite the continuing cost of living crisis, which disproportionately affects low-income families, the Charity supported over 1,000 families across the London Borough of Bromley during the 2024/25 financial year, with a total of 1,905 children receiving help from one of its services. The highest levels of need were seen in the Anerley and Penge, Orpington and Petts Wood, and Bromley town areas.

The Charity fulfilled over 300 general referrals during the year, providing essentials such as nappies, wipes, buggies, cot beds and children’s clothing to families in need. The most frequently requested items were pre-loved clothing, followed by nappies, baby wipes, buggies and cots or cot beds. The Charity also provided newborn packs offering essentials for a baby’s first month, together with items to support new mothers. These packs help reduce stress and support better mental health at a crucial time for families already under financial strain.

BROMLEY BRIGHTER BEGINNINGS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

In addition to its general support, the Charity completed the following during the year:

The Trustees are satisfied that the Charity’s activities continue to deliver significant public benefit, in line with its charitable objects.

Financial review

Total income for the period was £267,925 and total expenditure was £288,407, resulting in a net deficit of £20,482 for the period. Closing reserves at 31 July 2025 were £72,893, reflecting the assets transferred from the predecessor charity together with the results of the period.

The Charity was grateful to receive funding support from a number of grant-making trusts and foundations during the year, including the National Lottery, City Bridge Foundation, Global Make Some Noise, Save The Children, Beacon Lodge, MFS International, GBE Services, Hiscox and the Doughty Family, as well as donations from a wide range of local individuals, businesses, schools, churches and community groups.

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months’ expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. The Trustees confirm that this level of reserves has been maintained throughout the period.

Reserves policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months' expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The Charity is a Charitable Incorporated Organisation (CIO) governed by its constitution adopted on 23rd November 2024. It is registered with the Charity Commission for England and Wales under charity number 1210626.

The Charity is managed by its board of Trustees, who are responsible for setting the strategic direction of the organisation, ensuring sound financial management and overseeing the delivery of its charitable objects. The Trustees meet regularly throughout the year to fulfil these responsibilities.

BROMLEY BRIGHTER BEGINNINGS

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

The Trustees who served during the year and up to the date of signature of the financial statements were: E Martin

N Lengthorn L Freeman C Jethwani (Resigned 31 March 2025) J Kench Emma Warren E Fiz Querol K Rawley M Feely (Appointed 1 April 2025) R O H Ogunsola (Appointed 19 October 2024)

Recruitment and appointment of trustees

Trustees have been appointed either in the original governing documents or by subsequent resolution of the Trustees at a special meeting in accordance with the provisions of the constitution. New Trustees are recruited on the basis of the skills and experience required to support the Charity’s work.

None of the Trustees has any beneficial interest in the Charity.

The day-to-day operations of the Charity are carried out by a small team of part-time members of staff, supported by a dedicated team of over 30 volunteers who carry out a wide range of roles including family liaison, stock and donation coordination, referrals coordination, fundraising, communications and project coordination.

The Trustees' report was approved by the Board of Trustees.

Emma Martin

.............................. E Martin

Chair

22 April 2026 Date: .............................................

BROMLEY BRIGHTER BEGINNINGS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BROMLEY BRIGHTER BEGINNINGS

I report to the Trustees on my examination of the financial statements of Bromley Brighter Beginnings (the Charity) for the year ended 31 July 2025.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the Charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountancts in England and Wales (ICAEW), which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Louise Hallsworth

Louise Hallsworth FCA

Affinia (Orpington) Chartered Accountants Lynwood House, Crofton Road Orpington BR6 8QE 22 April 2026 Date: ............................

BROMLEY BRIGHTER BEGINNINGS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
107,706
160,219
Total income
107,706
160,219
Expenditure on:
Raising funds
3
1,005
-
Charitable activities
4
94,918
192,484
Total expenditure
95,923
192,484
Net income/(expenditure) and
movement in funds
11,783
(32,265)
Reconciliation of funds:
Fund balances at 1 August
2024
37,837
55,538
Fund balances at 31 July
2025
49,620
23,273
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
267,925
65,597
172,516
267,925
65,597
172,516
1,005
-
-
287,402
130,301
138,051
288,407
130,301
138,051
(20,482)
(64,704)
34,465
93,375
102,541
21,073
72,893
37,837
55,538
Total
2024
£
238,113
238,113
-
268,352
268,352
(30,239)
123,614
93,375

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BROMLEY BRIGHTER BEGINNINGS

BALANCE SHEET

AS AT 31 JULY 2025

Notes
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
The funds of the Charity
Restricted income funds
13
Unrestricted funds
14
2025
£
371
73,923
74,294
(1,401)
£
72,893
23,273
49,620
72,893
2024
£
2,017
92,617
94,634
(1,259)
£
93,375
55,538
37,837
93,375

22 April 2026 The financial statements were approved by the Trustees on .........................

Emma Martin

..............................

E Martin Chair

BROMLEY BRIGHTER BEGINNINGS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

Charity information

Bromley Brighter Beginnings is a registered charity in England and Wales (charity number 1210626).

1.1 Basis of preparation

The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011, and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

BROMLEY BRIGHTER BEGINNINGS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of contracted hours, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BROMLEY BRIGHTER BEGINNINGS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

2 Donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
91,598
72,000
Grants
16,108
88,219
107,706
160,219
Donations and gifts
Direct donations to
BBB
45,181
56,110
Just giving / general
35,343
13,915
Other
11,074
1,975
91,598
72,000
Grants receivable for
core activities
Bed for every child
-
2,000
Hampers
-
-
Healthy homes
-
2,000
School uniform
-
1,500
Crisis support
-
-
Employee
-
13,500
NL EEE's related &
Storage
-
69,219
General
16,108
-
16,108
88,219
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
163,598
63,397
17,147
104,327
2,200
155,369
267,925
65,597
172,516
101,291
24,631
13,704
49,258
28,615
3,443
13,049
10,151
-
163,598
63,397
17,147
2,000
-
79,875
-
-
500
2,000
-
16,500
1,500
-
3,162
-
-
10,100
13,500
-
15,000
69,219
-
30,232
16,108
2,200
-
104,327
2,200
155,369
Total
2024
£
80,544
157,569
238,113
38,335
32,058
10,151
80,544
79,875
500
16,500
3,162
10,100
15,000
30,232
2,200
157,569

BROMLEY BRIGHTER BEGINNINGS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

3 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Other fundraising costs 1,005 -
4 Expenditure on charitable activities
Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 65,851 27,477
BFEC 47,108 78,770
School Uniform 45,279 39,827
Xmas Hamper 51,879 36,320
Healthy Homes 28,525 30,356
General Referral 8,898 16,047
Crisis Support 40 11,839
Newborn Pack 4,658 4,720
252,238 245,356
Share of support and governance costs (see note 5)
Support 33,904 21,796
Governance 1,260 1,200
287,402 268,352
Analysis by fund
Unrestricted funds 94,918 130,301
Restricted funds 192,484 138,051
287,402 268,352

BROMLEY BRIGHTER BEGINNINGS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

5 Support costs allocated to activities

Running costs
Team Development
Advertising
Governance costs
Analysed between:
Charitable activities
6
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
2025
£
33,422
482
-
1,260
35,164
35,164
2025
£
1,260
2024
£
21,007
666
123
1,200
22,996
22,996
2024
£
1,200

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

8 Employees

The number of employees at the year end was:

The number of employees at the year end was:
2025 2024
Number Number
5 3
Employment costs 2025 2024
£ £
Wages and salaries 64,686 27,477
Other pension costs 1,165 -
65,851 27,477

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

BROMLEY BRIGHTER BEGINNINGS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

10
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
11
Creditors: amounts falling due within one year
Accruals and deferred income
12
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2025
£
-
371
371
2025
£
1,401
2025
£
1,165
2024
£
1
2,016
2,017
2024
£
1,259
2024
£
-

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 August Incoming Resources At 31 July
2024 resources expended 2025
£ £ £ £
BFEC Fund 37,898 9,605 (43,343) 4,160
Crisis Support 3,704 - (40) 3,664
GM Salary only Fund 2,407 13,500 (13,131) 2,776
Healthy Home Fund - 2,719 (2,707) 12
NL EEEs + Storage Fund 11,529 69,218 (70,395) 10,352
School Uniform Fund - 5,709 (5,709) -
Xmas Hamper Fund - 59,468 (57,159) 2,309
55,538 160,219 (192,484) 23,273

BROMLEY BRIGHTER BEGINNINGS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

13 Restricted funds (Continued)
Previous year: At 1 August Incoming Resources At 31 July
2023 resources expended 2024
£ £ £ £
BFEC Fund 5,123 92,384 (59,609) 37,898
Crisis Support 5,443 10,100 (11,839) 3,704
GM Salary only Fund 4,224 15,000 (16,817) 2,407
Healthy Home Fund - 16,907 (16,907) -
New Born Pack 700 - (700) -
NL EEEs + Storage Fund - 30,232 (18,703) 11,529
School Uniform Fund - 4,538 (4,538) -
Xmas Hamper Fund 5,583 3,355 (8,938) -
21,073 172,516 (138,051) 55,538

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August At 1 August Incoming Resources At 31 July At 31 July
2024 resources expended 2025
£ £ £ £
General funds 37,837 107,706 (95,923) 49,620
Previous year: At 1 August Incoming Resources At 31 July
2023 resources expended 2024
£ £ £ £
General funds 102,541 65,597 (130,301) 37,837
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 July 2025:
Current assets/(liabilities) 49,620 23,273 72,893
49,620 23,273 72,893

15 Analysis of net assets between funds

BROMLEY BRIGHTER BEGINNINGS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

15 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 July 2024:
Current assets/(liabilities) 37,837 55,538 93,375
37,837 55,538 93,375

16 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).