OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-02-28-accounts

CHARITY REGISTRATION NUMBER: 1187360

BRIGHTON BEACH PATROL

UNAUDITED FINANCIAL STATEMENTS

28 FEBRUARY 2023

BRIGHTON BEACH PATROL

FINANCIAL STATEMENTS

YEAR ENDED 28 FEBRUARY 2023

Page
Trustees' annual report 1
Statement of financial activities 3
Statement of financial position 4
Statement of cash flows 5
Notes to the financial statements 6
The following pages do not form part of the financial statements
Detailed statement of financial activities 14
Notes to the detailed statement of financial activities 15

BRIGHTON BEACH PATROL

TRUSTEES' ANNUAL REPORT

YEAR ENDED 28 FEBRUARY 2023

The trustees present their report and the unaudited financial statements of the charity for the year ended 28 February 2023.

Reference and administrative details

Registered charity name Brighton Beach Patrol Charity registration number 1187360 Principal office 168 Church Road Hove BN3 2DL

The trustees

Mr J Roberts Mr M Kerley Ms S L Roberts Mr K Roberts Accountants UHY Hacker Young Chartered accountants 168 Church Road Hove BN3 2DL

Structure, governance and management

Brighton Beach Patrol is a Charitable Incorporated Organisation (CIO) with four trustees.

Charity number: 1187360

Objectives and activities

The objectives of the Charity are:

  1. The advancement of health and preservation of life by the provision of emergency first aid across Brighton seafront.

  2. To promote for the benefit of the public on Brighton seafront and its neighbourhood with a view to the preservation of public order, the provision of services for mediation and conciliation between people, organisations and groups who are involved in disputes of interpersonal conflicts where that dispute or conflict results from or may lead to acts of nuisance, vandalism, racial abuse or breach of the peace.

  3. To assist in the treatment and care of persons suffering from mental or physical illness of any description found vulnerable on Brighton seafront or its neighbourhood.

- 1 -

BRIGHTON BEACH PATROL

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 28 FEBRUARY 2023

Achievements and performance

Brighton Beach Patrol continue to save many lives on a weekly basis. We are situated on Brighton Beach, helping and protecting the vulnerable and helping to stop any further deaths by Drink Drowning.

We continue to operate every weekend Friday and Saturday 22:00-05:00 and for any high profile events. We patrol along the shoreline, giving safety advice to the community and offer support to those who are struggling with Mental Health issues and vulnerability.

We send weekly reports to many agencies who support the Charity, i.e. Sussex Police, Resolve Security, RNLI, Sussex Masons, East Sussex Fire and Rescue, East Sussex Ambulance Services, HM Coastguards and Brighton & Hove City Council plus many more.

Our aim is to continue delivering this service to help our local community and the Night Time Economy, whilst helping to put a stop to any further deaths from Drink Drowning.

Financial review

There were no reserves held at the end of the reporting period. The charity's financial position is currently supported by Resolve Security Solutions Ltd, whilst we seek grants from various organisations which will allow us to become financially independent.

The trustees' annual report was approved on 26 April 2024 and signed on behalf of the board of trustees by:

Ms S L Roberts Trustee

- 2 -

BRIGHTON BEACH PATROL

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 28 FEBRUARY 2023

2023 2023 2022
Unrestricted
funds Total funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 4 1,404 1,404 13,773
Investment income 5 8 8 1
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total income 1,412 1,412 13,774
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities 6,7 12,335 12,335 10,662
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total expenditure 12,335 12,335 10,662
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net (expenditure)/income and net movement in funds (10,923) (10,923) 3,112
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward (1,200) (1,200) (4,312)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total funds carried forward (12,123) (12,123) (1,200)
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

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

The notes on pages 6 to 12 form part of these financial statements.

- 3 -

BRIGHTON BEACH PATROL

STATEMENT OF FINANCIAL POSITION

28 FEBRUARY 2023

2023 2022
Note £ £ £
Fixed assets
Tangible fixed assets 11 5,542 3,389
Current assets
Debtors 12 408 408
Cash at bank and in hand 5,986 14,981
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
6,394 15,389
Creditors: amounts falling due within one year 13 24,059 19,978
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net current liabilities 17,665 4,589
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Total assets less current liabilities (12,123) (1,200)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net liabilities (12,123) (1,200)
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Funds of the charity
Unrestricted funds (12,123) (1,200)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Total charity funds 14 (12,123) (1,200)
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on 26 April 2024, and are signed on behalf of the board by:

Ms S L Roberts Trustee

The notes on pages 6 to 12 form part of these financial statements.

- 4 -

BRIGHTON BEACH PATROL

STATEMENT OF CASH FLOWS

YEAR ENDED 28 FEBRUARY 2023

2023 2022
£ £
Cash flows from operating activities
Net (expenditure)/income (10,923) 3,112
Adjustments for:
Depreciation of tangible fixed assets 1,847 1,130
Other interest receivable and similar income (8) (1)
Accrued expenses 120
Changes in:
Trade and other debtors (408)
Trade and other creditors 3,961 714
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Cash generated from operations (5,003) 4,547
Interest received 8 1
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net cash (used in)/from operating activities (4,995) 4,548
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Cash flows from investing activities
Purchase of tangible assets (4,000)
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net cash used in investing activities (4,000)
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Net (decrease)/increase in cash and cash equivalents (8,995) 4,548
Cash and cash equivalents at beginning of year 14,981 10,433
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Cash and cash equivalents at end of year 5,986 14,981
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

The notes on pages 6 to 12 form part of these financial statements.

- 5 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 28 FEBRUARY 2023

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 168 Church Road, Hove, BN3 2DL.

2. Statement of compliance

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 Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared under the going concern basis which assumes that the charity will continue in operational existence for the foreseeable future. The validity of this assumption depends upon the continuing support of the charity's benefactors and the loans they have provided.

If the charity were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the balance sheet values of the assets to their recoverable amounts and to provide for further liabilities that might arise. The trustees believe that it is appropriate for the financial statements to be prepared on the going concern basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

No significant judgements have had to be made by the trustees in preparing these financial statements.

- 6 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2023

3. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

- 7 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2023

3. Accounting policies (continued)

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles - 25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

- 8 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2023

3. Accounting policies (continued)

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Donations
Donations 1,404 1,404 13,773 13,773
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Bank interest receivable 8 8 1 1
৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Activity type 1 11,494 11,494 9,462 9,462
Support costs 841 841 1,200 1,200
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
12,335 12,335 10,662 10,662
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

5. Investment income

6. Expenditure on charitable activities by fund type

7. Expenditure on charitable activities by activity type

Activities
undertaken Total funds Total fund
directly Support costs 2023 2022
£ £ £ £
Activity type 1 11,494 11,494 9,462
Governance costs 841 841 1,200
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
11,494
৶৶৶৶৶৶৶৶৶
841
৶৶৶৶
12,335
৶৶৶৶৶৶৶৶৶
10,662
৶৶৶৶৶৶৶৶৶

- 9 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2023

8. Net (expenditure)/income

Net (expenditure)/income is stated after charging/(crediting):

Depreciation of tangible fixed assets

2023 2022
£ £
1,847
৶৶৶৶৶৶৶
1,130
৶৶৶৶৶৶৶

9. Staff costs

The average head count of employees during the year was Nil (2022: Nil).

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

10. Trustee remuneration and expenses

No salaries or wages have been paid to employees, including the trustees, during the year.

11. Tangible fixed assets

Motor
vehicles Total
£ £
Cost
At 1 March 2022 6,025 6,025
Additions 4,000 4,000
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
At 28 February 2023 10,025 10,025
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Depreciation
At 1 March 2022 2,636 2,636
Charge for the year 1,847 1,847
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
At 28 February 2023 4,483 4,483
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Carrying amount
At 28 February 2023 5,542 5,542
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
At 28 February 2022 3,389 3,389
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
12. Debtors
2023 2022
£ £
Other debtors 408 408
৶৶৶৶ ৶৶৶৶

- 10 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2023

13. Creditors: amounts falling due within one year

2023 2022
£ £
Trade creditors 721 1,200
Accruals and deferred income 720 600
Other creditors 22,618 18,178
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
24,059
৶৶৶৶৶৶৶৶৶
19,978
৶৶৶৶৶৶৶৶৶

14. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 28 February
1 March 2022 Income Expenditure 2023
£ £ £ £
General funds (1,200) 1,412 (12,335) (12,123)
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
At
At 28 February 2
1 March 2021 Income Expenditure 022
£ £ £ £
General funds (4,312) 13,774 (10,662) (1,200)
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Analysis of net assets between funds
Unrestricted Total Funds
Funds 2023
£ £
Tangible fixed assets 5,542 5,542
Current assets 6,394 6,394
Creditors less than 1 year (24,059) (24,059)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net liabilities (12,123) (12,123)
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Unrestricted Total Funds
Funds 2022
£ £
Tangible fixed assets 3,389 3,389
Current assets 15,389 15,389
Creditors less than 1 year (19,978) (19,978)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net liabilities (1,200) (1,200)
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

15. Analysis of net assets between funds

- 11 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2023

16. Analysis of changes in net debt

At At
1 Mar 2022 Cash flows 28 Feb 2023
£ £ £
Cash at bank and in hand 14,981 (8,995) 5,986
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

- 12 -

BRIGHTON BEACH PATROL

MANAGEMENT INFORMATION

YEAR ENDED 28 FEBRUARY 2023

The following pages do not form part of the financial statements.

- 13 -

BRIGHTON BEACH PATROL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 28 FEBRUARY 2023

2023 2022
£ £
Income and endowments
Donations and legacies
Donations 1,404 13,773
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Investment income
Bank interest receivable 8 1
ৄৄৄৄ ৄৄৄৄ
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total income 1,412 13,774
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities
Purchases 3,738 5,543
Repairs and maintenance 419 2,202
Insurance 337
Motor vehicle expenses 4,320
Legal and professional fees 841 1,200
Other office costs 833 587
Depreciation 1,847 1,130
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
12,335 10,662
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total expenditure 12,335 10,662
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net (expenditure)/income (10,923)
৶৶৶৶৶৶৶৶৶
3,112
৶৶৶৶৶৶৶৶৶

- 14 -

BRIGHTON BEACH PATROL

NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 28 FEBRUARY 2023

2023 2022
£ £
Expenditure on charitable activities
Activity type 1
Activities undertaken directly
Direct costs 3,738 5,543
Repairs and maintenance 419 2,202
Insurance 337
Motor vehicle expenses 4,320
Protective clothing 833 587
Depreciation 1,847 1,130
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
11,494 9,462
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Governance costs
Governance costs - accountancy fees 841 1,200
ৄৄৄৄ ৄৄৄৄৄৄৄ
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Expenditure on charitable activities 12,335
৶৶৶৶৶৶৶৶৶
10,662
৶৶৶৶৶৶৶৶৶

- 15 -