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← Bright Shadow

2024-12-31-accounts

BRIGHT SHADOW

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Charity No. 1171042 (England and Wales)

BRIGHT SHADOW

CONTENTS

Page
Legal and Administrative Details 1
Report of the Trustees 2 - 8
Independent Examiner's Report 9
Statement of Financial Activities 10 - 11
Balance Sheet 12
Notes to the Financial Statements 13 - 17

BRIGHT SHADOW

LEGAL AND ADMINISTRATIVE INFORMATION

----- Start of picture text -----
Trustees A Culverwell
E Taylor
G Butchard
R Mikelyte
T Brunt
D Horne
G Ashington
B Myall
S Hotham
Charity Number 1171042
Key Management Personnel C Thomas
Principal Address Beach House
Beach Street
Herne Bay
CT6 5PT
Independent Examiner McCabe Ford Williams
Charlton House
Dour Street
Dover
Kent
CT16 1BL
Bankers The Co-operative Bank
26 Military Road
Chatham
ME4 4JX
----- End of picture text -----

BRIGHT SHADOW

REPORT OF THE TRUSTEES

The Trustees present their report and examined financial statements of the charity for the year ended 31 December 2024. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, 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 effective 1 January 2019, as amended by bulletin 1.

Public Benefit Statement

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities.

Objectives and Activities

Bright Shadow was set up in 2009 and became a Charitable Incorporated Organisation in January 2017.

Our mission is to use the power of creativity to enable people living with and affected by dementia to live well and to thrive.

We achieve this mission through:

We are one of a small number of specialist UK arts organisations at the forefront of the dementia positive movement. We undertake evidence based practice, enabling participants with cognitive and sensory impairments to engage in a range of accessible ways. We actively encourage the use of the imagination and meet people playfully in their creative mind-space, validating their experience of life in the present moment.

We undertake continuous monitoring and evaluation, including by expert external researchers to ensure that we are constantly learning and developing our practice, and to measure our impact.

We work towards the following results:

Our core beneficiaries are either those living with dementia or a family carer of someone with dementia. We work with people at all ages and stages of dementia, sometimes until the end of their life, and in many cases with bereaved relatives after their loved one has passed away. People living with dementia often have multiple impairments and complex disabilities. Due to the care demands of supporting someone living with dementia, many families face economic hardship and many significant day to day challenges, both practical and emotional. Many people affected by dementia report feeling isolated, low, and excluded from mainstream activities.

People who have dementia have little access to high quality arts and cultural activities. For those who live in a care home or in their own home with a care package, opportunities for meaningful social interaction and cognitive stimulation are heavily dependent on the quality of care provided.

Our training and advocacy work aims to support people living with dementia and their supporters to design, deliver and access creativity in the community and in care settings, and as such reaches a wide variety of people in diverse organisations in our local Kent and Medway communities, and on occasions, nationally and internationally.

BRIGHT SHADOW

REPORT OF THE TRUSTEES

Charitable objectives for public benefit

In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.

Achievements and Performance in the Year

Over the course of the year we delivered a total of 223 high-quality specialist creative sessions to 196 beneficiaries, providing 6,331 hours of contact time and 401 hours of respite for carers. We reached 6,401 people as audiences, including 1,101 in person.

Zest creative sessions in the community

We delivered our 6th year of unbroken weekly provision (40 weeks per year) of dementia support groups across Kent and Medway via our flagship arts-led Zest Communities programme. People living with dementia report the need for routine and consistency of time, place and relationships centred in their local community in order to thrive. Our four Zest groups are currently the only service meeting this access need in Kent and Medway, providing inspiring, stimulating specialist sessions which connect people living with and affected by dementia to each other and to outstanding creative practitioners in order to boost cognition, independence, mood and wellbeing, reduce isolation, cognitive decline and stress, and to provide access to a cultural life.

Over the course of the year our rich programming included sessions with expert practitioners of: drumming, singing, songwriting, recording original music, Hip Hop, visual art, ballet, improvisation skills, poetry, mime and performing Shakespeare. For six weeks in the summer months we invited our groups outside to work in community gardens, with a series of carefully curated sessions on the theme of Our World in Our Garden. Participants were treated to explorations of indigo-dye through a post-colonial lens, Kathak Indian dance, tabla-playing, the music of Cuba and the Cha Cha Cha, the work of Brazilian artist Beatriz Milhazes, African rhythms and gumboot dancing.

The following block was facilitated by professional musician and singer, Nina Clark of Musical Walkabout, who designed a well rounded and balanced programme of music-based activities. The content of these sessions was inspired by a Canterbury Zest participant who has a passion for music and playing the piano. The themes he wanted to explore were the Weather, Regions and Surroundings, the 60s and 70s and Rock and Roll. Participants spent time song-writing, doing gentle movement, playing percussion instruments and singing. At the end of the four weeks each Zest group had created a fully formed playlist that has been curated throughout the weeks to reflect everyone's collective and individual meaningful songs and varied music tastes. This is now used as settling-in music at Zest sessions.

During 2024 Zest Communities provided a total of 152 2-hour Zest sessions with 1,370 attendances, delivering 2,872 contact hours to 130 people. Our Zest Coordinators provided a further 166 contact hours during wellbeing check-ins, as well as 300 respite hours to family carers.

Our evaluation data consistently reflects improvements in wellbeing during, after and between Zest sessions. We face a key challenge in articulating the relationship between our unique multi art form approach and our impact, a challenge articulated by Brian, a participant from our new Medway group:

“No one else is doing what Bright Shadow does. And I don’t get what’s different about it, but it’s what’s missing! I go to other groups but they’re not like this. I can’t explain it, but this is so different.”

This year we began working with Annabel Jackson Associates to strengthen our Zest evaluation work and help better tell this story. From her interim report looking at 2024’s data, we know our approach is highly successful in:

BRIGHT SHADOW

REPORT OF THE TRUSTEES

Achievements and Performance in the Year - Continued

Zest at Home

In the Autumn of 2024 we re-launched Zest at Home, a project originally piloted during the Covid-19 Pandemic, which brings creative support to people living with dementia into their homes. This project is designed for people who are currently experiencing additional challenges, particularly people with a diagnosis who have had a major knock in confidence or loss of communication skills, who are housebound, in hospital, or otherwise cannot access our Zest Communities offer, or families experiencing carer breakdown. Zest at Home typically provides 5 90 minute sessions of tailored creative support in the home, facilitated by experienced professional artists. This year 6 families have been supported by this project, providing 52.5 contact hours and 39 hours of respite in the form of short breaks. We worked with 4 artists who have each worked with beneficiaries on specific interests and talents exploring music and writing, experimenting with alternative instruments like tongue drums, a bodhràn, harmonicas and more. We’ve also revisited Pitman Script, played with Scaravelli yoga, somatic movement and sung songs of remembrance, and experimented with clay to make festive decorations and gifts for grandchildren.

Picture This

Two Picture This projects ran in 2024, first at the Turner Contemporary in Margate in February and the second at Age UK Ashford (in partnership with Age UK Hythe, Lyminge and Ashford in October).

Picture This is a six week course led by a writer, and two photographers, which has had a series of very successful runs across Kent over the last two years. Each session participants delve into a different theme of photography skills, e.g still life, nature, portraits etc. and related writing. Participants bring their own devices, learning how to use these to their full potential during the sessions, and in the sessions we ran in Margate had the added benefit of access to the Turner Contemporary exhibition as inspiration. Participants are invited to a celebration day to receive a picture book we create containing all their photography and writing during the course. Picture This Margate was the inspiration for Bright Shadow’s first ever online Camera Club (see below).

Picture This Margate generated 68 attendances across 6 weeks plus the Celebration Day. This group supported 10 direct beneficiaries and 2 indirect beneficiaries (loved ones, carers) and involved 9 volunteers. We provided participants with 154 contact hours plus 9 hours of over the phone wellbeing check-ins. We provided 28 hours of respite for carers. The Celebration day brought in a crowd of 20 people, made up of friends and family of the project's participants.

Picture This Ashford is the first of its kind, built on a new partnership with Age UK Hythe, Lyminge and Ashford. Harnessing Age UK’s dementia day centre there were 22 attendances across 6 weeks plus the Celebration Day. This group supported 5 direct beneficiaries and 1 indirect beneficiary (loved ones) and involved 2 volunteers. We provided 44 contact hours and 6 hours of respite.

Camera Club

Following on from a very successful Picture This course at the start of the year, a monthly online Camera Club pilot was launched for past Picture This participants. Facilitated by two artists from May to October, participants received monthly emails outlining their tasks and then met online to share the photographs they were continuing to take utilising their newly acquired skills. They also continued to gain additional skills through, for example, coaching on how to take close ups, and gained inspiration from looking at the work of artists such as photographer Martin Parr and poet Pam Ayres. Over the course of 6 sessions there were 36 attendances by 9 participants resulting in 48 contact hours. We provided 16 hours of respite care for caregivers via these sessions.

BRIGHT SHADOW

REPORT OF THE TRUSTEES

Dementia Chorus

Dementia Chorus is a new Bright Shadow project built on our developing partnership with Age UK Hythe, Lyminge and Ashford. Started in September, the Dementia Chorus provides an opportunity for people living with dementia and their supporters to explore music and sing together in a fun and relaxed environment. Based in Hythe, the group meets weekly and sings a range of material from The Beatles to Abba, Tom Jones to Bill Withers and are learning fast, with nearly 20 songs covered in the first few months. Participants make suggestions each week as to what songs they want to include in their repertoire so that Bright Shadow’s values of co-creation and being person-centred remains at the core of all that we do. Songs are chosen with accessibility in mind, for example, making sure they are in a comfortable key for everyone to be able to sing the tune. For some songs, we have been able to split the group to be able to sing two or three parts and group members have enjoyed the accessible challenge, whilst being supported to achieve something new. The sessions are underpinned by our values of ambition, access and quality, providing suitable challenge and scope for future performances. Between September and December there were 192 attendances.

Training and Resources Delivery

We delivered specialist training delivered by Chair Alison Culverwell and artist David Leahy to No Place Like Home, a Swale-based domiciliary care company. Our session focused on developing creativity and confidence with staff caring for people living with dementia. We took part in conferences including Kent Dementia Action Alliance’s Living Well with Dementia Show in October where trustee Dr Rasa Mikelytė presented alongside Tracey Shorthouse, NHS Dementia Envoy and Bright Shadow participant. Rasa and Tracey talked about the evidence-based positive outcomes of engaging in creative activities for people living with dementia and Tracey illustrated this from lived experience. They explored benefits such as: improving wellbeing, providing stimulation, enabling new learning, reducing stress, reducing isolation, strengthening existing relationships, and developing new ones. In June, Citizen Artist Gill Ashington and Communications and Data Manager, Rebecca Truscott-Elves, shared Bright Shadow’s vision for changing attitudes towards people living with dementia through building innovative, playful and creative spaces together at Canterbury Christ Church University’s Impact Kent Conference. Joining researchers, advocates and representatives from across Kent, including Abbey Physic Garden, Canterbury Christ Church University, Canterbury Food Bank, Kent Wildlife Trust and University of Kent, we took part in talks and workshops built around addressing local challenges in building just, fair and sustainable communities.

Organisation

Open Forums

Our Advisory group of former years was reimagined in 2024 as Open Forums; an invitation to anyone interested in the work of Bright Shadow to come together and explore ideas for work Bright Shadow might undertake. The inaugural Open Shadow took place in June 2024, situated in Hythe and attended by thirteen Zest participants, along with community leaders, four Bright Shadow artists, two of our astonishing young volunteers, our Creative Director, Deputy Chief Executive, Projects Manager, and one emotional support dog.

We used Open Space Technology (OST) as our core method of data collection, as well as the power of music, visual arts and creative world-building, to create an open and inclusive space where people felt comfortable contributing. Our Open Forum enabled us to explore a wide range of contributions; from trying new areas of creative focus, to how we can centre the voices of those living with and affected by dementia in places where decisions are made. What was made powerfully clear was the importance of community and connection to those living with and affected by dementia; something we always aim to foster at Bright Shadow. All the conversations and contributions were collated and analysed and have formed the basis for a series of Open Forums that we will be holding in 2025.

Staff

Rebecca Truscott-Elves joined the Bright Shadow team in the new post of Communications and Data Manager in March, boosting our ability to reach beneficiaries, and build support for our work.

Former Projects Coordinator Morgan Hanna returned to Bright Shadow in August in a more senior role of Projects Manager.

Tertia Keep joined the team in February to be Zest Hythe’s Coordinator, and Jodie Elwin joined in March to support the beginnings of our Zest Medway group which has been running since April, as their Zest Coordinator.

BRIGHT SHADOW

REPORT OF THE TRUSTEES

Communications

March saw the phase 1 launch of Bright Shadow’s new website, developed after working with B&G partners https://bandgpartners.com and Bright Shadow participants and stakeholders, to ensure accessibility and creativity were embedded throughout. April saw a phase 2 launch with additional pages and functionality built, enabling us to better communicate the breadth of projects we deliver, and the various ways we support people living with dementia across Kent and Medway. Work was also undertaken with a communications consultant to develop an interim Communications Strategy, seeing a refreshed approach to our social media platforms and the instigation of tailored newsletters to dementia professionals and funders of Bright Shadow as the year progressed.

Trustees

2024 saw Bright Shadow inclusively recruit new trustees to its board. Alongside new trustees who are intending to join in 2025, two new trustees, both living with dementia, were appointed to the board in 2024. This commitment to meaningfully involve the voices and perspectives of people living with and affected by dementia across all aspects of the organisation has been supported through careful consideration of how to govern inclusively. This ongoing work will form part of wider learning to be shared more widely in the future.

Thanks

The Board wishes to acknowledge the dedication and determination of the Bright Shadow team, made up of employees, freelancers and volunteers, who have worked so hard to ensure that our beneficiaries have been so sensitively and effectively supported this year.

Bright Shadow is grateful for the financial support of the following organisations, which have enabled us to deliver our high-quality programmes for people living with or affected by dementia this year:

----- Start of picture text -----
||| |---|---| |Age UK Innovation Fund|National Lottery Community Fund| |Canterbury City Council|Philip and Connie Philips Foundation| |Colyer Fergusson Charitable Trust|Postcode Society Trust| |Co-Op Community Fund|Social Enterprise Kent| |Garfield Weston Foundation|Spacehive (KCC, NHS, Folkestone and Hythe DC)| |Global’s Make Some Noise|The Cole Foundation| |Kent Community Foundation|The Henry Smith Foundation| |Martello Fund|The Lawson Trust| |Masonic Charitable Foundation|The Roger de Haan Charitable Trust| |National Academy of Social|Whitehead Monckton Charitable Foundation| |Prescribing’s Power of Music Fund|

----- End of picture text -----

We would also like to acknowledge the fundraising efforts of our Community Fundraising Team, the touching donations made in memory of participants we lost during the year, and the kind donations of generous individual donors. These include the Russell Family, No Place Like Home, and several others who wish to remain anonymous.

Financial Review

Income for the year amounted to £179,517 (2023: £167,899) and expenditure for the year amounted to £214,576 (2023: £170,523). This resulted in a deficit of £35,059 (2023: £2,624).

Pay Policy for Key Management Personnel

The Trustees consider that the Key Management Personnel of the charity are in charge of directing and controlling, running and operating the charity on a day to day basis, overseen by the Trustees. The key management personnel involved in all decision making, responsible for the day to day management of the charity are detailed on page 1. All Trustees give of their time freely and no Trustee received remuneration in the year. The pay of the senior staff is reviewed annually by Trustees according with the charity’s pay policy.

BRIGHT SHADOW

REPORT OF THE TRUSTEES

Reserves Policy

In accordance with the Charity Commission guidance, the Trustees review on a regular basis the level of income reserves that it considers appropriate. At 31 December 2024, the Trustees consider it appropriate to aim to hold unrestricted reserves equivalent to three months' core running costs which is in the region of £30,000 (2023: £30,000) and are actively working towards maintaining unrestricted reserves equivalent to six months' core running costs which is in the region of £60,000. The unrestricted reserves at 31 December 2024 amounted to £23,468 (2023: £32,357), highlighting the substantial challenge small charities have in meeting demand for services whilst also raising sufficient funds. Building the charity’s reserves to a more optimal level that helps protect the charity’s sustainability for existing and future beneficiaries is a priority for trustees.

Risk management

The Trustees have examined the major strategic, business and operational risks which the charity faces, and confirm that systems have been established to enable the charity to lessen or mitigate those risks. The key risk to the organisation is the sustained, challenging funding environment facing the charity sector, as well as the associated risk of core staff burnout/loss.

To mitigate this risk, fundraising for varied programmes, diversifying income streams and working in partnerships remains a key priority for the organisation beyond delivering its core programme.

Plans for the future

Bright Shadow is well positioned to grow and develop as a unique provider of multi-art form specialist dementia services rooted in the practice of co-design with participants.

As an organisation we have demonstrated the ability to experiment, work in partnership, and tailor activities to meet enhanced needs, demand and to ensure equity of access. We want to continue to deliver the creative Zest groups that are lifelines for many families, and to extend this opportunity to new underserved areas. We also want to create space to develop new innovative creative opportunities, including for specialist target groups; this will be a priority once the core programme is secure.

Zest Communities Kent - Providing regular high quality participatory creative sessions to people living with or affected by dementia in the community. These sessions and the community that they support are the foundation of our interconnected wider offer.

Zest at Home - Building upon its foundations as laid during the pandemic, this vital offer meets individuals’ needs on a one-to-one basis, in their own homes. These sessions, delivered to those participants with the greatest need, support confidence and communication, meet specific access requirements and are aimed at those further along the path of their dementia journey, including those near to the end of their life. We will continue to build this in as core to our offer going forward.

Special Projects, including Dementia Chorus - Expanding our range of opportunities and reaching new, underserved communities through special projects, often delivered via partnerships, such as Picture This group sessions or the Dementia Chorus in Hythe.

Bright Shadow Training and resources - Providing training and resources in a range of media, including online, for families, care, arts and community organisations on creative approaches to supporting people living with dementia. We will continue to develop the skills and experience of artists wishing to work with people living with dementia and provide leadership within the sector for other organisations aiming to reach this marginalised and vulnerable audience.

Governance and Management

The Trustees of Bright Shadow are responsible for the general control and management of the administration of the charity.

The process of selecting trustees is outlined in the charity’s constitution:

(1) Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

(2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

BRIGHT SHADOW

REPORT OF THE TRUSTEES

Governance and Management - Continued

A role description exists for all trustee roles and any new appointments to the board of trustees must be approved by a resolution of the existing trustees.

Governance and Management

During the year the following were Trustees of the charity:

A Culverwell - Chair D Horne (Appointed 5 November 2024) E Taylor - Treasurer G Ashington (Appointed 5 November 2024) G Butchard B Myall (Appointed 4 February 2025) R Mikelyte S Hotham (Appointed 4 February 2025) T Brunt

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf by:

A Culverwell Date: 27 October 2025 Chair

BRIGHT SHADOW

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

I report to the Trustees on my examination of the accounts of Bright Shadow for the year ended 31 December 2024 which are set out on pages 10 - 17

Responsibilities and basis of report

As the charity Trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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

  1. accounts records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

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 accounts to be reached.

Jonathan Fullarton BSc (Hons) FCA

McCabe Ford Williams Chartered Accountants

Charlton House Dour Street Dover Kent CT16 1BL

Date: 31 October 2025

BRIGHT SHADOW

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Income from:
Donations
Charitable activities:
Grants
2
Raising funds:
Earned income
Total income
Expenditure on:
Charitable activities
3
Total expenditure
Net movement in funds
Funds brought forward 1 January 2024
Funds carried forward 31 December 2024		 Unrestricted
funds
Restricted
funds
2024
Total
2023
Total
£
£
£
£
26,093 -
26,093
34,155
57,750 85,131
142,881
128,601
10,543 -
10,543
5,143
94,386 85,131 179,517 167,899
103,275
111,301
214,576
170,523
103,275 111,301 214,576 170,523
(8,889) (26,170) (35,059) (2,624)
32,357 42,101 74,458 77,082
23,468 15,931 39,399 74,458

All transactions are derived from continuing activities. All recognised gains and losses are included in the Statement of Financial Activities.

BRIGHT SHADOW

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

COMPARATIVE INFORMATION ONLY
Notes
Income from:
Donations
Charitable activities:
Grants
2
Raising funds:
Earned income
Total income
Expenditure on:
Charitable activities
3
Total expenditure
Net movement in funds
Funds brought forward 1 January 2023
Funds carried forward 31 December 2023		 Unrestricted
funds
Restricted
funds
2023
Total
£
£
£
34,155 -
34,155
47,500 81,101
128,601
5,143 -
5,143
86,798 81,101 167,899
73,417
97,106
170,523
73,417 97,106 170,523
13,381 (16,005) (2,624)
18,976 58,106 77,082
32,357 42,101 74,458

All transactions are derived from continuing activities. All recognised gains and losses are included in the Statement of Financial Activities.

BRIGHT SHADOW

BALANCE SHEET AS AT 31 DECEMBER 2024

Notes
Fixed assets
Tangible assets
6
Current Assets
Debtors
7
Cash at bank and in hand
Creditors:amounts falling due within one year
8
Net current assets
Net assets
Funds
Restricted funds
9
Unrestricted funds
10		 £
£
78
3,549
38,452
42,001
(2,679)
39,321
39,399
15,931
23,468
39,399
2024		 £
£
390
1,329
79,263
80,592
(6,525)
74,068
74,458
42,101
32,357
74,458
2023

Approved by the Board of Trustees on 27 October 2025 and signed on their behalf by:

E Taylor - Treasurer A Culverwell - Chair

The notes on pages 14 to 17 form part of these accounts.

BRIGHT SHADOW

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

1.1 Basis of preparation

Bright Shadow is a registered charity with the Charity Commission in the United Kingdom. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities detailed in the Trustees' Annual Report on page 2 under the heading 'Objectives and activities'.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Funds accounting

Unrestricted general funds are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.

Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes.

1.3 Income

All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

1.4 Expenditure

Expenditure is accounted for on an accruals basis. The irrecoverable element of VAT is included with the item of expense to which it relates.

1.5 Support costs allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Expenditure on items below £500 is not capitalised. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Computer equipment

25% straight line

BRIGHT SHADOW

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies (cont'd)

1.7 Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

1.8 Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

1.9 Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

1.10 Judgements and key sources of estimation uncertainty

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no areas of judgment or key estimations.

2
Grants receivable
Age UK
Canterbury City Council
Colyer Fergusson Charitable Trust
Comic Relief
Garfield Weston
Global make Some Noise
Henry Smith Foundation
Kent County Council (KCC)
Kent Community Foundation
Lawson Trust
Masonic Charitable Foundation
National Academy of Social Prescribing’s Power of Music Fund
National Lottery Community Fund
Postcode Society Trust
Roger De Haan Charitable Trust
Social Enterprise Kent
Spacehive
The Cole Trust
The Philip and Connie Phillips Foundation
Whitehead Monckton Charitable Foundation
Other		 2024
2023
£
£
-
9,995
3,750
-
-
40,000
-
15,368
20,000
-
29,500
-
7,000
-
-
2,500
8,000
11,000
5,000
-
-
5,000
3,000
-
44,000
-
-
19,954
5,000
5,000
4,881
-
-
11,458
1,500
-
10,000
5,170
1,250
-
-
3,156
142,881
128,601
3.1
Expenditure
Staff costs
Direct costs
Support
£
£
£
Charitable activities
97,700
84,557
32,320		 2024
2023
Total
Total
£
£
214,576
170,523

BRIGHT SHADOW

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

3.2
Support costs
Rent and room hire
Staff training and welfare
Staff recruitment
Travel and accomodation
Printing, postage and telephone
Fees and subscriptions
Advertising and marketing
Insurance
Website costs
Computer costs
Depreciation of tangible fixed assets
Governance costs
Accountancy - Independent examination
Book-keeping
4
Staff costs and emoluments
The average number of employees during the period was 7 (2023: 6)
Gross wages
Employers national insurance
Pension costs
There are no employees with emoluments above £60,000 (2023: none).		 2024
2023
£
£
3,326
3,326
2,144
1,433
274
1,274
10,982
6,637
2,377
1,921
1,148
-
3,242
8,218
896
881
3,606
10,460
2,346
1,799
312
645
1,200
1,200
466
366
32,320
38,160
2024
2023
£
£
95,018
65,495
1,063
-
1,618
1,073
97,700
66,568

The remuneration to the senior management team totalled £44,524 (2023: £33,553).

5 Trustees remuneration and reimbursed expenses

The Trustees consider the board of Trustees and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. As detailed above, no Trustees received remuneration during the year and no trustees were reimbursed expenses (2023: none)

Tangible Assets
Cost
As at 1 January 2024
Additions
As at 31 December 2024
Depreciation
As at 1 January 2024
Charge for the year
As at 31 December 2024
Net book value
As at 31 December 2024
As at 31 December 2023		 Computer
equipment
£
3,926
-
3,926
3,536
312
3,848
78
390

6 Tangible Assets

BRIGHT SHADOW

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

7
Debtors
Trade debtors
Gift aid revoverable
Prepayments		 2024
2023
£
£
- 108
3,174
852
375
370
3,549
1,329
8
Creditors: amounts falling due within one year
Trade creditors
Accruals
Other creditors		 2024
2023
£
£
- 3,243
1,478
3,282
1,201
-
2,679
6,525
9
Restricted funds
2024
Zest Canterbury
Zest Dover
Zest Medway
Zest Whitstable
Zest Hythe
Organisation development
Zest goes green
1-to-1's
Picture This		 As at 1
January 2024
Income
£
£
375
-
20,329 10,794
- 25,460
5,552 29,210
10,848 19,667
-
- -
- -
4,998
-		 Expenditure
As at 31
December 2024
£
£
(375)
-
(27,290)
3,833
(21,627)
3,833
(29,679)
5,083
(27,333)
3,182
- -
- -
- -
(4,998)
-
42,102 85,131 (111,301)
15,932
2023
Zest Canterbury
Zest Dover
Zest Whitstable
Zest Hythe
Organisation development
Zest goes green
Zest Together
1-to-1's
Picture This		 As at 1
January 2023
Income
£
£
6,937 4,540
6,937 23,954
6,937 11,786
9,021 20,458
18,345

- 10,368
-
3,888
-
6,040 9,995		 Expenditure
As at 31
December 2023
£
£
(11,102)
375
(10,562)
20,329
(13,172)
5,552
(18,631)
10,848
(18,345)
-
(10,368)
-
- -
(3,888)
-
(11,038)
4,998
58,106 81,101 (97,106)
42,101

Objectives of restricted funds

Artists' Training/Development

Providing intensive training, support and supervision for arts professionals wishing to work with participants living with dementia in community or care home group settings; specifically sharing Bright Shadow’s unique creative practice.

BRIGHT SHADOW

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

9 Restricted funds, Objective of restricted funds (cont'd)

Zest Canterbury, Dover, Providing weekly artist-facilitated participatory creative sessions for people Whitstable, Hythe, Medway living with or affected by dementia in four community locations. These were previously included under the heading of Zest Communities, and therefore have been split in the reallocation column.

Zest Together

A celebratory event for Zest participants, their families and the wider community, showcasing the creative achievements of people living with dementia.

Zest at Home

Responding to the Covid-19 pandemic by providing creative activities that people living with or affected by dementia could take part in from their home or care home. This included live and recorded creative sessions delivered on video conferencing platforms, via the telephone and our website; socially distanced 1-1 sessions when safe to do so; activity sheets and resources sent via the post and email and companionship phone calls and video conferences.

1-to-1 Delivery of creative 1 to 1 sessions for members of the community in a Covidsafe way at the particpant's home or Care Home. Sessions will be adapted for participants according to their needs. Picture This A short, specialist writing and photography course for people living with dementia, which aims to build the skills and confidence for participants to make everyday creativity a natural part of daily life in order to boost cognition, connection and wellbeing. Bright Boxes Stimulating activity packs designed for use at home and in the community by people living with and affected by dementia that support stimulation and relationships.

Organisational Development Investing in expert support with areas such as strategic planning, research, communications, website development, fundraising and project management to strengthen Bright Shadow's programmes and underpin growth for the future.

10
Analysis of net assets between funds
2024
Unrestricted funds
Restricted funds
2023
Unrestricted funds
Restricted funds		 Tangible
Net current
fixed assets
assets
Total
£
£
£
78
23,390
23,468
-
15,931
15,931
78
39,321
39,399
£
£
£
390
31,967
32,357
-
42,101
42,101
390
74,068
74,458

11 Related party transactions

There were no related party transactions in the year (2023: none).