REGISTERED CHARITY NUMBER: 1176651 Report ofthe Trustees and Unaudited Financial Statementsfix the Year Ended 31st March 2024 Brightwells Gostrey Centre Sheen Sticand Chartered Accoijntants 2 Orielcourt Omega Park Alton Harnp5hire GU34 2Yr
Brightwe115 G05trey Centre Contents of the Financial Statements for the Year Ended 31st March 2024 Page Chaimian's Repcrft Report of theTrustees Independent Examine¢s Report St*ement of Finanaal Activities Balance Sheet Notes to the financial Ststements 8 to 13 Detailed Statement of Financial A¢tivlties 14 to IS
Brightwells Gostrey Centre Chairman's Report for the Year Ended 31st March 2024 This year ha5 been challenging but nevertheless the chartty has continued to provide a higlFquality seryice to our clients at the Day Centre. The charity has diversified by introducing a grandparent and grandchildren focused Play Group, initialty on one day but this has now expanded to hvo days ma week with parents also attending. Client numbers have been increasing throughout the year. though sadly some are no longer with us. Our staff have as ever. under Jess Wells leadership. been absolute dedicated to providing the day-to-day actnlities and support that our dients both for the Day Centre and the Higher Needs Group require. The community meals seNice has proven to be as important as ever to those who are lone and isolated in society and our volunteer drivers have been arn1ng in delivering the meals and providing a cheery smile and chat to brighten the clients day.. Financial support from Waverley Borough Council is increasingly uncertain. as they no longer provide funding for day-t<>day seNice support which underpinned the charity for so many years. Their switch to project led fin3ncing has proven to be problematic. We are however appreciatwe of their rent and energy fTee support through the Licence to Occupy. Famham Town Council also support us with a grant toward5 our running costs. Increasingly, the tharity has had to find ways to fundraise and to look to the private sector in Farnham so that BGC can maintain an affordable service to our clients. Whilst some longer serving trustees have resTgned a new cohort of trustees have joined the charity and will no doubt bring new ideas and energy to the charity for the coming years. Thank you, trustees. staff and volunteers. for all your hard work. John Elv Chairman Ito May 20241 Page I
BrightvlIS Gostrey Centre Report of the Trustees for the Year Ended 315t March 2024 The trustees present their rew)rt with the financial statements of the charity for the year ended 315t March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. 08JECTniES AND ACTivmES Objertives and aims In setting objectives and planning for actTlrities the Tnjstees have gNen due consideration tD general guidance given by the Charity Commission relating to publ benefit. The main objertive of the Charity is to benefit the older residents of Famham and the sumuftding area by the org3ni5ation and management of a day centre and provision of necessary services. The Charity offers a meeting place and provides a range of services for senior citiien5 including recreational activitie5, therapeutic service, lunches and a Community Meals Service. Public benefit In setting its plans and priortties for areas of work, the Trustees of Brightwells Gostrey Centre have had regard to the guidance of the Charity Commission on public benefit and confirm they have complied with section 17 of the Charities Art 2011. A principle of equity of of access to the charity's servKes is tjphekl to any member of the public who needs them irrespective of capacity. ethnicity. faith or social economic activity. ACHIEVEMENT AND PERFORMANCE Charitable activities The aims and achievements of the Trust are covered in the chairman's rewrt on page l. ANANCIAL REVIEW Financial positien Income for the year amounted to £224.858 12023- £202,532} and expenditure £240,136 12023 £243,380). The deficit of £15,278 was added to the fund brought forward with unrestricted funds being £52,730 at the year end. Reserves policy The trustees have considered the level of reserves they wish to retsin. appropriate to the CIO'S needs. This is based on the CIO'S size and the level of financial commrtments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objertives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set a51de funds unnecessariw. sTrucruRE. GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming document. a deed of trust and constitutes an unÉncorporated charity. Page 2
Brightwells Gostrey Centre Report of the Trustees for the Year Ended 31st Marth 2024 STrUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointmerrt of new tntstees Any responsible person from the local community is entitled io nominate new Trustees. Trustee5 are elected by annual vote. The Treasurer is elected at the Annual General Meeting. The other Trustees are elected at the first committee meeting which is held immediately afterthe Annual General Meeting. Organisational stNcture The Charity is controlled by the Trustee5. Trustees during the year are detailed on page l. The Trustees and Treasurer are non-paid volunteers. The day to day operation of the Charity is delegated to the Charity Manager, Mrs Je55ica Wells. There is a quarterly meeting of the Trustees where management and financial matters together with charity i55ue5 are discussed. The Chairman, Treasurer and certain other Trustees are regularty available to assist the Charity- Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to prowde reasonable assurance against fraud and error. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1176651 Prinapal address Memorial Hall Babbs Mead Farnham Surrey GU97EE Trustees J Ely S Oakers M Boyd (resigned 7.11.231 Gjex B Osborne R C Gentry D J Gourlay C D Biggs lappointed 7.11.231 S Tward lappoinred 7.11.231 P Robertson lappointed 7.11.231 I Speed Page 3
lor the Year Ended 31rt 2LF14 REFEftENCEAf4D APIAIIIIThTWE tErAILS Pgula kne FCCA CTA Sheen StKkJand Chartèred Accountsnts 20riel Court Orn Park ton Hampshtro GW 2Yr srATEMEKfoFTRiJSTEE> RESplITIEs The tru5tee5 are re5Py4tr for preparln8 the Annual Rert and flnandal statan&its In axord3n wlth applic31de law and Unw Kild0M Acwilln8 Stdnthrd5 (United GEnÉty ttoptÈd Accwntirg Practke). The low ap&4kable to chaiities kn Ertsd and Wat4 Chlritles 2011 Chirtty 1A¢xcnts and Remi Rwlattons 2CIJ8 the wowsions of the tntst deed re$ tntstres to prepare finandal statements for each finanrial yearwhkh we a true and fair VFEW of thp stste of affaits of the charlty and of the Fn¢omln8 i&WAJrtès and y1kat1 of reswrces the Income and expendrture, of the tharfty forthat per)]. In preparirrfthosefinaKHI tretnthes¥e rejtred to . select suttable ¥cDuntfrs polldes afKI then apptytPthi cor6&tentr, observets merhods and pn1p1?$1n thÈ crItySoRp. . makÈjLtynentsand e5knmatesthat are reasonabk andjxud . tffepare thancial statements the 80tr8 ¢cAKom bass unless ft Is hpw(wkte to preswne that the tharir¥wil contkvjeln bush5& The trustees a resp{ble fw keep1 proper aco)unth¥ reix>nls whith thsch]se with reawb curacy at any time the F¥)sitson of the thortty and to enable them to enwjre that the flnanaal ststen)ents toryly wlth the Charities Act 2011. the Oc(cts and ReFthsl Regulatlm 2(8 and the pro of the knjst deed. Tly a akn 51b1? for uarding the assets of the chath and hee for tskIreaS(VllbltrS1PP5kthe pfftwthiand detecdon offraMI arKI otherlrylaiitie& . 2]££. artd 98nedLYt ttsbehalf bv.. DJ Gouday- Trustee Pa8e 4
Independent Examiner's Report to the Trustees of Brightwells Gostrey Centre Independent examiner's report to the trustees of Brighell5 Gostrey Centre I report to the charity trustees on my examination of the COUnts of Brightwells Gostrey Centre (the Trust) for the year ended 31st March 2024. Responslbiltties and basls of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the Trust'5 accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Cornrni55ion under Section 14515llbl of the Art. Independent examiner's statement I have completed my examination_ I confirm that no material matter5 have corne to My attention in connertion with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by 5ertion 130 of the Art,. or the accounts do not accord with those records- or the accounts do not cornply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2(K18 other than any requirement that the accounts give 3 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 connertton 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. Paula Joyce FCCA CTA Sheen Stickland Chartered Accountants 2 Oriel Court Omega Park Aon Hampshire GU34 2 Date.. Page 5
Brightwells Gostrey Centre ststement of Financial Artivities for the Year Ended 31st March 2024 2024 Unrestricted fund 2023 Total funds Notes INCOME AND ENOOWMEIS FROM Dornations and legacies 217.437 202.435 Othertrading attivities InvestENt income 7.341 80 98 Total 224.858 202.533 EXPENDITUREON Raising funds 725 367 Charitable attivities Operations of charity 239,411 243,013 Total 240,136 243,380 NET INCOMEIIEXPENtXTURE) 115.2781 140.8471 RECONCIUAnON OF FUNDS Total funds brought forward 68.1)08 108,855 TOTAL FUNDS CARRIED FORWARD 52,730 68,008 The notes form part of these financial statements Page 6
Jtst Mar¢h 2024 2024 2023 UnTestricted Totsl fimd nds FIXED ASSErs Tangiblp a53ets 163 19A58 33.141 Cash atbank ar#J In 54599 LTeEDITOAS ArJUnts fall (kn w(thln oneyear Ill16} 4Q549 5L648 52.73Q 68.0¢19 ASSEYS 52,730 Unrestrirtedlunds 52.730 6808 TOTAL FUND5 51730 Tho flnamal -.a3laJ. on its behaf by.. O l Gourfay-TrUse The notes fom) part of these finarKial #atements Page 7
Brightwe115 G05trey Cent Notes to the Financial Statements for the Year Ended 31st Marth 2024 STATEMENT OF COMPUANCE BrightwelLs G05trey Centre t is an unincorwrated charity registered in England, chaiity number 1176651. The registered office is Memorial Hall. Babb5 Mead. Farnham, Surrey, GU9 7EE. The financial statement5 are presented bn steding which is the fvnctional currency of the charity and rounded to the nearest pound. The reporting period is for the year ended 31rt March 2024. ACCOUNTING POUCIES Basis of preparing the financial statements The financial Statements of the charity, which is a public benefrt entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities= Staternent of Recommended Prartice applicable to charities preparing thebr accounts in accordance with the Financial Repx)rting Standard applicable in the UK and Republic of Ireland IFRS 102 (effective l January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard appIable in the UK and Republic of Ireland, and the Chartties Act 2011. The financial statements have been piepared under the histofical cost convention. Going concern At the time of approving the financial ststements. the trustees have a reasonable expectation that the charity ha5 adequate resource5 to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basi5 of accounting in preparing the financial ststements. Income ReCognitn of Income These are included in the Ststement of Financial Actiwties ISOFAI when= - The CIO becomes entitled to the income.. It is more like than not that the trustees will rècÈivÈ resources=and - The monetary value can be measured WTth sufficient reliabilrty. Grants and Donations Grants and Donations are only included in the SOFA when the Beneral income recognition criteria are met15-10 to 5.12 FRS 102 SORPI. Tax Reclaims on Donations and Grfts Gtft Aid receivable 15 included in income when there a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated 35 an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otheThvise. Contractual Income and Perfomiance Related Grants This is only included on the SOFA once the CIO has provided the related goods or 5ervice5 or met the performance related iorhditions. Page 8 continued...
Brightwells G05trey Centre Notes to the Financial Statements- continued for the Year Ended 315t March 2024 ACCOUNTING POUCIES- continued Income Government Grants The CIO has received government grants in the period. Volunteer Help The value of any voluntary help receTved 15 not included in the accounts but is described in the Trustees, annual report. Income from Interest This is included in the accounts when receipt i5 probable and the amount receivable can be measured reliably. Expenditure Liabilities are recognised as expendrtvre as s(K)n as there is a legal or constructive obligation committing the charity to that expendit¢Jre. it is probable that a transfer of economic benefits will be required in settlement and the amcmjnt of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be dirertly attributed to particular headinES they have been allocated to activities on a basis consistent wtth the use of resources. Charttable artivities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and seNices for its beneficiaries. It includes costs that carTr be allocated direttly to Such attivities. Govemance and support costs Support Costs repre5eHt the cost of central funrtions, for example governance costs, payroll administration, information technology. Governance costs are those support costs which relate to public accountability of the charity and r(s complÈance with regulation and gcK)d practice. Tan8ible fixed assets Depreciation is provided at the following annu31 rates in order to write off each asset over its estimated useful life. Fixtures and fitting5 Motor vehicles Computer equipment 25% on cost 25% on cost 25% on cost Tangible a55ets are depreciated over theif useful lives taking into account residual values, where appropriate. land is not depreciated. The usefvl lives of these assets are estimated based on historic experience and fvture considerations and these are re-assessed annualfy. Any gain or loss arising on the disposal of an asset is detem)ined by the difference between sale proceeds and carrying value of the asset. and is credited or charged to the profit or loss Stocks Stocks are valued at the k)wer of cost and net realisable value, after making due allowance for obsolete and slow moving items. Page 9 continued...
Brightwells Gostrey Centre Notes to the Financial Ststernents - continued for the Year Ended 31st March 2024 ACCOUNTING POUCIES- continued Taxation The charity is exempt from tax on its charr(able artivities. Pension Costs and other post-rettrement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charitvs pension scheme are charged to the Statement of Financial Activtiies in the period to which they relate. Cash and cash equivaknts & current asset investments Cash and cash equivalents comprise of cash in hand and cash at bank. Debtors Short term debtors are stated at the settlement amount due after any trade discount offered. Appropriate allow3nces for estimated irrecoverable amounts are recognised in the Statement of Financial Activities when there is objective evidence that the a&set is impaired. Credftors Creditors and prov6ions are measured at their settlement value. OTHER TRADING ACTIVITIES 2024 2023 Fundraising events Refreshments 4.302 3,039 7,341 INVESTMENTINCOME 2024 2023 Deposit account interest 98 Page 10 continued...
Brightwe115 G05trey Centre Notes to the Financial Statements - continued for the Year Ended 3tst Marth 2024 TrUSTEES' REMUNERATION ANO BENEF$ There were no trustees, remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023. Trustees. expense5 There were no trustees, expenses paid for the year ended 31st March 2024 nor for the year ended 31st March 2023. STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 31,701 4.093 945 40.560 4.571 1.030 36,739 46,161 The average monthty number of evnpbyees during the year was as follows= 2024 12 2023 12 Average number of 5t3ff No employees received emoluments in excess of É60,0(K). Page 11 continued...
Brightwe115 G05trey Centre Notes to the Financial Statements- continued for the Year Ended 31st March 2024 TANGIBLE FIXED ASSETS Fixtures and fittings Motor vehicles Computer equiprnent Totals COST At 1st April 2023 Additions 20,319 2.172 55,778 6,082 82.179 2,172 At 31st March 2024 22.491 55.778 6.082 84.351 DEPRECIATION At 1st April 2023 Cha¥ge for year 19.350 952 42.361 4.108 899 65,819 6.351 At 31st March 2024 20.302 46.861 5.QK17 72,170 BOOK VALUE At 31st March 2024 2.189 8.917 1.075 12.181 At 31st March 2023 969 13,417 1.974 16.360 STOCKS 2024 2023 Stocks DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtor5 Prepayments 17.045 2.413 13,644 2,016 19.458 15,660 Page 12 continued...
Brightwells Gostrey Centre Notes to the Financial Statements- continued forthe Year Ended 31st March 2024 10. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Trade creditors TBxation and social security Other creditors 4.203 2,318 6.529 7,803 2,402 1,611 13,050 11,815 ii. MOVEMENTIN FUNDS Incoming resour Resources expended At 31.3.24 At 1.4.23 General fund 68,008 224.858 1240,1361 52,730 TOTAL FUNDS 68.008 224.858 1240.1361 52,730 Comparatives for movement in 1mIS Incoming resource Resources expended At 31.3.23 At 1.4.22 General fund 108.855 202.533 1243,3801 68,1X)8 TOTALFUNDS 108.855 202.533 1243,3801 68.iNJ8 11 RELATED PARTY D15CLOSURES As at 31st March 2024 no amounts were owed by related partie$12023= £Nill. Total donations received from Trustees amounted to £1.25012023= £401. Phillip Robertson and Gareth JeK are members of The Hedgehogs charity, from which Brightwe115 Gostrey Centre received donations of £3.(KKI12023= £5.(XNJI. PaEe 13
Brightwells G05trey Centre Detailed Statement of Financial Activities for the Year Ended 315t March 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacles Donations Grftaid Grants Social Centre CMS 10,584 24,584 56 51.100 68,607 58,088 35.(KYJ 101,389 70.464 217,437 202,435 Other trading activities Fundraising events Refreshments 4.302 3.039 7,341 Investment income Deposit account interest 80 98 Total incoming resources 224,858 202,533 EXPENDITURE Other trading artivitie5 Bad debts 725 367 a)arltable activities Wages Social securty Pensions 31.701 4,093 945 75,200 l(K),655 1.149 1.406 826 40,560 4,571 1,030 85.958 85,214 1,086 2,201 CMS S(xial Centre Insurance Telephone ptage and stationery Sundries Fundraising Expenditure Advèrtising Carried forward 327 1.951 471 218,397 658 223,453 This page does not forni part of the statutory financial statements Page 14
Brightwells Gostrey Centre Detailed Statement of Financial Artivities for the Year Ended 31st March 2024 2024 2023 Charbtable activities Brought forward Staff Welfare Bookkeeping Subscriptions Repairs Staff Training IT Expenditure Cleaning Fixtures arbd fittings Motor vehicles Computer equipment 218.397 327 5.024 203 420 223,453 325 5.122 208 22 1,117 1,124 236 400 4,5(K) 1.077 744 951 901 232,067 237.584 Support costs Finance Bank charges 1,545 1,124 Governance costs Accountancy and legal fees Legal & Professional Fees 1.560 4,239 1,340 2.965 5,799 4,305 Total resources expended 240.136 243.380 Net expenditure 115.2781 140,8471 This page does not form part of the statutory financial statements Page 15