CHARITY REGISTRATION NUMBER: 1183021 Bright Future International Unaudited Financial Statements 31 August 2025 Bright Future International Flnancial Statements Year ended 31 August 2025 Page Independent examinerfs report to the trustees Statement of financial activities ststement of financial position Notes to the financial statements Bright Future International Independent Examinerfs Report to the Trustees of Brlght Future Internatlonal Year ended 31 August 2025 I report to the trustees on my examination of the financial statements of Bright FLrture International I'th8 charity,) for the year ended 31 August 2025. Respon51bilitlés and basls of Teport As the tNstees of the charity, you are responslble for the preparation of the finanaal statements in aC￿rdan￿ with the requirements ofthe Charibes A(* 2011 (Yhe Act.). I report in respect of my examination of the charitys financial statements carried out under section 145 of the 2011 Act and in carying OLrt my examination I have fr*llowed all the applicable Directions givèn by the Charity Commission under section 145(51{bl of the Act. Independent 8xamln•rfs gtatement I have completed my examination. I confirm that no material matters have come to my attention in onnection with the examination giving me cause to believe that in any material respect.. accounting records were not kept In respect of the charity as required by section 130 ot the Act", or the financial statsments do not atxord vrith those records; or the firtancial statsments do not cx)mply with the applicable requirements conceming the fomi and content of accourlls set out in the Charitieg (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fai￿ view which is not a matter considered as part of an independent examination. I have no o)ncerns and have come across no other matters in connection with the examination to which attention should be drawn in this rewrt in order, to enable a proper understanding of the accounts to be nol A B Alphonsus Alphonsus & Co Ltd 34 Davenham Avenue Northwood. Middlesex HA6 3HQ 14 April 2026 Bright Future International statement of Flnanclal Actlvities Year ended 31 August 2025 '5flijThlf 91uJIy", jl ILJ 2025 2024 Unrestricted funds Total funds Total funds Income and endowments Donations and legacies Other income Totsl Incom• 21,784 21,784 65,445 82 Expendlture Expenditure on raising fund5: .(:!'9 Ina4nfjr. Cost of other activitles Expenditure on chaTitabl8 aGtivities Totsl expgndlturo 2.935 2,935 2,849 Net Incomellloss Net movement in fttnds (399) (399) 2,234 Reconclliation of funds Total funds Lxought forward as previously repjrted Prior year adjustment 7,099 7.099 4,865 Total funds brought forward as restated Totsl fvnds carried fonvard The statement of financial activities indudes all gains and losses ￿cognised in the year. l income and expenditure derive from continuing adtvities Bright Future International Statement of Flnancial Posltlon 31 August 2025 Jjoii 4n 2025 2024 Currènt assèts Debtors 12 5,382 Cash at bank and in hand &282 Net Curnnt Assets 6,700 6.700 Current Liabillt185 Credttors due less than 12 months Total as80ts18s8 current Ilabilit105 13 Funds of the charlty Unrestricted funds.. her unrestricted Income funds Total unrestricted funds Total charity fvnds 6,700 14 These financial statements were approved by the board oftrustees and authwised for15sue on 14 Awil 2026. and are signed on behalf of the board by.. A .4￿,[0{. Akila Arulthasan Alogini Sujith Trustee Treasurer Bright Future International Tho nots8 on pays 5 to 11 forni part 0fth￿• financlal statsmonts. Notes to the Flnanclal Ststsments Year ended 31 August 2025 General Informatlon The charity is a public benefft entity and a registered charity in England and Wales and is incorporated. The address of the principal office is 5 Calverton Plac8, Greenford, Middlesex. UB6 7FP. Statsment of compllance These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of Recommended practi￿ applicabie to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charlties SORP (FRS 102}l and the Charities Act 2011. Accountlng pollcles Income Voluntary incom8 and donations are accounted for as received by the charity. The income from fundraising ventures Is shown gros5, Wlth the associated costs induded in fundraising costs. Basls of prnparation Th8 financial statements have been prepared on the historical cost basis. as modified by the revaluation of certain financial assets and liabilities and investment properties measur8d at fair value through income or expenditure. The financial statements are prepared in stsrling. which is the fijnctional currency of the entity. Fundrdislng costs Fundraising expenditure comprises costs incurred in inducing people and org8nisations to contribute financially to the charitys work. This indudes the cost of advertising. travelling and staging of special fijndraising events. Going concgm There a￿ no material uncertairtles aboui the chaiitys abilty to continue. Fund accounting Unrestrictedfunds are 8vailablefor use atthe discretion of the trustees to furtherany of the charitvs purposes. Designated funds are unrestricted fijnds &a￿arked by th8 twstees for partiujlar fulure projeGI or mmitment. Restricted funds are subjected lo restrictions on thelrexpenditure dedared by the donor orthrough the terms of an appeal. and fall into one of tsvo sub-classes.. restricted income funds or endowment fvnds. Bright Future International Notes to the Financial Statements (c4>ndnii8d) Year ended 31 August 2025 A¢counting policles (coniin118dJ Incoming resources All inojming resources are included in the statement of financial activities when entidement has passed to the charrty,. it is probable that the economic benefits associated wth the transactton will flow to the charity and the amount can be reliably measured. The following sperific [￿1CleS are applied to particular categories of income: income from donations or grants is recognised when there is evidenc& of entittement to the gift, receipt is probable and its amount can be measured reliably. legaty income is recognised when receipt is probable and entiuement is established. Income from donated goc#ls is measured atthe fair value of tho goods unless this is impractical to measure reliably. in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and serVi￿S are recognised in the accounts when received if the value can be reliably measured. No amounts are induded forthe contribution of general volunteers. in¢ome from contra(ts for the suppty of services is recognised with the delivery of the contracted servi(xg. This is classified as unrestricted funds unless there is a contractual requir8ment for it to be spent on a partio￿ar purpose and retumed rf unspent In which case Ft may be reg8rded as restricted. Resources expend Expenditure is recognised on an accruals basis as a liabllity is incurred. Expenditure includes any VAT which cannot be fully recovered. and is d8SStfied under headings of the statement of financial activities to which it relates.. expenditure on raising funds indudes the cxjsts of all fundraising activities, events. non- charitable trading activiknes, and the sale of donated gcK)ds. expenditure on chartFable activities inctudes all costs incurred ty a charity in undertaking actrvities that further its charitable aims for the benefrt of its beneficiaries, including those support costs 8nd costs ￿lating to the governance of the charity apportion&l to chaiitable activities. other expenditure includes all expendi￿re that is neither related to raising lunds for the charity nor part of its expenditure on charitable activltèes. All costs are all¢xated lo expenditure categories reflecting the use of the resource. Direct ¢X15ts attn'butable to a single actrvity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable. justifiable and consistent basis. Bright Future International Notes to the Flnanclal Statements leotsth4wd) Year ended 31 August 2025 Donatlons and legaclos Unrestricted Total Fund• Funds 2025 Unrestricted Funds Total Fund$ 2024 Donatlon8 Eannarked donatKins General donation$ 16.515 16,515 59.067 59,067 Mlscellaneou$ Subscrlptlon8 Subscriptions 410 410 Oth•r Incom• UnTrslrtded Funds Total Funds 2024 Unrestrlcted Total Fund8 Funds 2025 Gift Aid lax rebate Expendlturo on charltable actlvltlos by fund typ• Unr88tri¢ted Totsl Fundg Unrestricted Fur￿& 2025 Funds Totsl Funds 2024 Projects funding (note 8) Ernergency relief Support r 19,348 19,348 81,190 81,190 Bright Future International Notes to the Flnanclal Statements (eonUnu8dJ Year ended 31 August 2025 Expendltur• on charftablè activltie8 by aclfvlty type Activities undertaken directiy Support costs Total funds 2025 Total fijnd 2024 Projects funding {note 8) Educational projects (note 8) Medicall Food relief (note 8) Govemance ￿sts 14.546 14,546 59,590 1,358 1,358 1,519 81 Analysls of proJ8Ct fundlng 2025 2024 Livelihtsod Projects Educational Projects WaterAid Proj8(ts 12,72S 59.254 1,519 1,821 336 Medirall Food relief and other 81 Total Fundlng Bright Future International Notes to the Flnanclal Ststements Iconllnuod) Year ended 31 August 2025 balph Indep8ndent •xamlnation feo The independent examination is an honorary work as such no fee is payable. 10 Staff costs There vme no employees in the charfty as it is run by its trustees. as such no cost. 11. Trustee r•mun•ration and expenses No remuneration or other beneffts from employment with the charity or a related entity were r￿1Ved by the trustees. Anatysls of chaTltable funds Unrestrictsd funds At Prior year 1 September Incom• Expnditure Transfers adjustment 31 August 2024 2025 General funds 7,099 21,884 (22,283) 6,700 Designated Fund Restricted Fund Bright Future International Notes to the Flnanclal Ststernents (condnugd) Year ended 31 August 2025 12 Debtors 2025 2024 Other debtors Incom& tsx recover8ble 13. Crndltorn Other creditors Travel exp&nse8 1& Ana￿1* of not u•ets b•tw•on fund• UnresMct8d Totsl Funds Funds 2025 Total Funds 2024 Current assets 6,700 700 7,099 Not aB88t8 io