CHARITY REGISTRATION NUMBER: 1187360 BRIGHTON BEACH PATROL UNAUDITED FINANCIAL STATEMENTS 29 FEBRUARY 2024
BRIGHTON BF.ACH PATROL FINANCIAL STA TEfvIENTS YEAR ENDED 29 FEBRUARY 2024 Page TruseS, annuat report Ind¢pendeni examiner's report to Ihe trusiccs Siatement of financiaI activities Sthtement of financial p05itiorL Statemcnt of cash flows Notes to the financial siat¢m¢ut5 The following pages do not forni part of the finaneial ststements Detailed statement of Fjnancial acitviiies 14 Notes to the detailed stat¢llnt of financial acuviiies 15
BRIGHTON BEACH PATROL TRUSTEES, ANNUAL REPORT YEAR ENDED 29 FEBRUARY 2024 The trustees presEl their report and the unaudiied financial staiements of the charity for ihe year ended 29 February 2024. Reference and adrnini5trative details Registered charity natne Brighton Beach Patrol Charity registration number 1187360 Prineipal offlce 168 Church Road Hove BN3 2DL The tnLStees Mt J Roberts Mr M Kerley Ms S L Roberts Mr K Roberts Independent examiner C Kyffin-walton 168 Church Road Hove BN3 2DL Structure? governance and management Brighton Beac Patrol is a Charithble Incorporated Organisation (CIO) with four trustees. Charity number.. 1187360 Objectives and 9Ctivities The objectives of ihe Charity are.. l. The advan¢¢meni of healih and preservation of life by the provisioll of emergency firsi aid across BrighLon se4rfront. 2. To promote for the benefit of ihe public on Brighton 5eafronl and its neighbourho(xl wilh a view io the preservation of public order, the provision of services for mediation and conciliaiion between p¢opl¢, organi5atlQ115 and 0upS who are involved in disputes of interyersonal conflicis where thai dispute or conflict resulis from or may lead 10 act5 Of nuisance. vandalisnl racial abuse or breach of the peace. 3. To assisi in the treaimenL and care of persons suffering fmm menttl or physical illness of any description found vulnerablt on Brighton settfront or irs neighbourhood.
BRIGHTON BEACH PATROL TRUSTEES, ANNUAL REPORT u¢d) YEAR ENDED 29 FEBRUARY 2024 Achievements and performance Brighton Beach Patrol coniinue to save many lives on a weekLy basis. We e situated on Brighion Beach. helping and proieciing the vulnerable and helping Lo stop any funher deaths by Drink Drowning. We continue to opera[¢ every weekend Friday and Saiurday 22..IKkOS..00 and for any high profile events. We patrol along the shoreline, giving safety advice to the community and offer support 10 those who are struggling with Mental Health issues and vulnerability. Wc send wcckly rcports to many agcncics who support the Charity. i.e. Sussex Police, Resolve Security. RNLI, Sussex Masons. East Sussex Fire and Rescue. East Sussex AbulanCe Services. IIM Coastguards and Brighton & Hove City Councsl plus Tnany more. Our aim is to conLinue delivering this service to help our local community and the Night Time Economy, whilsi helping to put a stop to any further deaths From Drink Drowning. Financial reTriew Total reserves of £5,098 were held at the end of the reporting rIOd. The rrustees, annual report was approved on 12 December 2024 and signed on behalf of the ix)ard of trustees by". Ms S L Roberts Trust¢¢
BRIGHTON BEACH PATROL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHTON BEACH PATROL YEAR ENDED 29 FEBRUARY 2024 I report io th¢ trusi¢¢s on my ¢xaminaiion of the financial statemcnts of Brighton Beach PaLrol I'the ch2riiy') For the year ended 29 February 2024. Responsibilities and basis of report As the trusiees of the charily you are responsible for Lhe preparation of the financial statements in accordance with the requirements of the Charities Aei 2011 I'ihe Aci'l. I report in respec( of my exaJninauon of ihe ¢hariiy's fanCial siatements carried out under section 145 of the 2011 Acl and in carrying out my examination I have followed the applicable Directions given by the Charity Con)mission under section 14515)(b) of the Act. Independent examiner's statemeDt I have eoEnpleted my examination. l eonfim ihai no maLerial mailers have come to my attention in connection with the examination giving me cause to believe Ihat in any material re8pect- accounting records were noi kepi in respect of the charÉiy as rcquired by secLion 130 of the Act: or the financial stateme]Rts do not accord with those records- or the finaneial statements do not comply wilh the applicable requiTements collceTlliDg form and cont¢nl of accounts 5e( ou( In the CharAties (Accounts and Reports) Regu121ions 2008 other than any requsremeni ihat the accounis give a 'true and fair, view which is not a matr ¢onsider¢d as part of an independent exainination. I have no concemg and have come across no Othcr matters in connec(ion with the examination 10 which aiteniion should be drawn in this report in ordcr to enable a proper understanding of the accounts (o be reached. C Kyffin-walion Independent Examiner 168 Church Road Hove BN3 2DL
BRIGHTON BEACH PATROL STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 29 FEBRUARY 2024 2024 Unrestricted funds Total funds Total funds 2023 Note Ineome and endowments Donations and legacies tnvestment income 28,405 58 28,405 58 1,404 Total income 28.463 28,463 1,412 Expenditure Expenditure on charitable activities Totsl expenditure 11.242 11242 11242 12.335 11.242 12.335 Net ineomellexpeThditure) and net moyernellt in funds 17,221 17221 (10,923) Reconciliation of funds Total funds brought forWd Totsl funds carried forivard (12,123) 5.098 (12,123) 5,098 (1,2001 {12,123) e siatemeni of financial aciivities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activilies. The notes on pages 7 to 12 form part of these financial statements.
BRIGHTON BEACH PATROL STATEMENT OF FINANCIAL POSITION 29 FEBRUARY 2024 2024 2023 Note Fixed assets Tangible fixed 2ssets 12 4,156 5,542 Current assets Debtors Cash ai bank and in hand 13 4J14 4314 5.986 6.394 Creditors: amounts fauing due within one year Net eurrent assets 14 3J72 24.059 942 (17,6651 (12,123) 112,1231 Total assets less cllrrent liabilities 5,098 5,098 Net ets Funds of the charity Unrestrictcd funds 5,098 5,098 112,123) Total charity funds 15 112,123) These financial statemenls were approved by the b0d of trustees and au(horised for issue on 12 December 2024, and e signed on behalf of ihe board by.. Ms S L Roberts Tru5k¢ The note5 on pages 7 to 12 form part of these financial statements.
BRIGHTON BEACH PATROL STATEMENT OF CASH FLOWS YEAR ENDED 29 FEBRUARY 2024 2024 2023 Cash nows from operating activities Net incomel(exp¢nditure) 17221 (10.923) Adjusrmenisfor.- Depreciaiion Df iangible fixed assets Other interest [c1Vable and similar income Accrued expenses lJ86 (58) 1.847 {8) 120 Change5 in.- Trade and other debtors Trade and other rr¢ditors 408 (20,687) (1,730) 3.961 Cash g¢n¢ra¢¢d from operations 15,003) Inlerest received Net cash used in operaiing a¢¢iviu¢s (1.672) (4,9951 Cash flow5 from investing activities Purchase of tangible agsets Net cash used in investing aGtiviti¢s 14,(MX)I 14.(KK)I Net decrease in lash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 11,672) 5,986 4Jl4 18,995) 14.981 5,986 The notes on pages 7 to 12 forn) part of these fEnanelal statements.
BRIGHTON BEACH PATROL NOTES TO THE FINANCIAL STATEMEKrs YEAR ENDED 29 FEBRUARY 2024 Gener81 inforn)ation The chari(y is a public benefit entity and a registered chariiy in England and Wales and is unincoryorated. The address of the principal office is 168 Church Road, Hove. BN3 2DL. I Statement of compliance These financial Statements have been prepared in compliance with FRS 102, The Financial Reporting Siandard applicable in the UK and the Republic of Ireland., the Stat¢rn¢nt of Reconnnended Praciice applicable to charilles preparing their accounts accordance with the Financial Reporting Standard applicable in the UK aud Republic of Ireland IFRS 1021 ICharAlies SORP IFRS 10211 and the Charitics Act 2011. Accounting policies Basis of preparation The financial statements have been prepaJed on thc hisiorical eost bagis, as modified by the revaluation of certain financial asseis and liabilities and inv¢slm¢nt properties me&sured at fair value Lhrough income or expenditure. The financiai 5tstemeDts are prepared in sterling, which is the functional currency of the entity. Going concern No m&terial uneert2inties that may cast significant doubl about the abiliLy of Lhe chariiy to coniinue as a going concern have been ideniified by the Irustees. Judgements and key sources oC&stimation uncertainty The preparation of the financial statemenis requires management to make judgeents, Cstimates and assutnptions ihat affect ihe amounts reported. These estimate5 and judgements arc continually reviewed and are based on experience and oiher factor5. including ¢xpwtation5 of fuiure evenis Ihai are b¢li¢ved io be reasonable under the circumstances. No significant judg¢m¢u¢s have had w b¢ uwle by the trustees in preparing these financial Statements. Fund accounting Unrestricted fund5 aJe available for use the discretion of the trust¢es io further any of the charity's purposes. Designated funds are unrestricted fund5 earmarked by ihe truste¢5 for particular future projecL or commitment. Restrictcd funds are subjeeted io restrictions on their exndi[li[e declared by the donor or throubih the t¢rm& of an Appeal. and fall intu one of (wo sub-classes.. restricted income funds or endowment funds.
BRIGHTON BEACH PATROL NOTES TO THE FINANCIAL STATEMENfs ( eoArinKedJ YEAR ENDED 29 FEBRUARY 2024 Accounting policie5 (eomlinuedl Incoming resources All incoming resources are included in the statcment of finaneial activities when entitleJneni has passed LO the charity- it is probable that the economic benefits a5sooiated wiLh the transaction will flow 10 (he ¢hariiy and the amouDI can be reliably measured. The following specific policies aTe applied to particular catcgories of income.. income from doallonS or granis is recognised when there is cvidence of eniidetnent to the gifi. rec¢ipt is probable and its amount Can be measured reliably. legao in¢orn¢ is reco8nised when receipt is probable and entitlell*nt is esiablished. income from donated goDds is measured at the fair value of the goods unless ihis 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 services are recognised in the accounls wh¢n r¢¢eived if the value can be reliably measured. No amounts are included for the eoniribuuon of general volunteers. income From contracts for the supply of services ss recognised with ihe delivery of the contracted service. This is classified unrestricted fund5 ullless there is a contractual requirement for it to be speni on a particular purpose and reLurned if unspent, in which case it Tnay be regarded as restri¢t¢d. Resourees expended Expenditure is recognised on an accruals basis as a liability is incurred. Expendiiure includes any VAT which cannot be fully recovered, and is cla5sifi¢d under headings of the statement of Finaxjrial aciivities to which it relates.. expenditure on raising funds includes tELe costs of all fundraising aGtiviti¢s, ¢vents, llon- charitable trading aciivities. and the sale ol doDa(ed go$. expenditure on charitable activiiies includes all rosrs iTh¢urr¢d by a ChilY in undertaking a¢tiYiti¢s ihat further lis charitable ai]n5 for the benefit of its beneficiaries, including those SUPPQrt COSi$ 2nd costs relating to the governance of the charity apportioned to charitable activities. other expenditure inclu(ks all ¢xpendiiure that is neither related to raising funds for the eharity nor part of its expenditure on Charlble activiii¢s. All costs are alloCd to cxpenditure caiegories reflecting the use of the resour¢e. Dit¢ci cos attributable to x single &ctivity are allocated direcdy to that activity. Shared costs are apportioned between the activities they conLribute to on a reasonable. justifiable and consisient basis.
BRIGHTON BEACH PATROL NOTES TO THE FINANCIAL STATEMENTS f YEAR ENDED 29 FEBRUARY 2024 Aceounting policies (¢oMtiMued) Tangible assets Tangible a55¢ts are initially recorded at C05L and subsequenLly s(ated at cost less ally accurnulai¢d depreciation and impairn)ent losses. Any tangiblt ass¢ts carried at rcvalued amounts ase recorded ai Ihe fair value at (he date of revaluation less any subsequenL accumulated depreciation and subsequent accumulated impairment losses. Depreciation Depreciation is calcula(ed so as to write off the cost or valuaiion ol an asset, less its residual value. over the useful economic IAfe of ihat a55et as follows.. Motor vehicles 25Vo reducing balance Impalrjnent of red ets A review foT indicaiors OF impairnient is carried out kt each reporting dale, with the re¢ov¢rabl¢ amount being estima*d where such indicator5 exist. whe the carrying valuc exceedq the recoverable amount, ¢h¢ ass¢l is impaired accordingly. Prior impairn)ents are also reviewed for possible reversal at each reporting date. For the purposes of impairn)enL iesting, when li is not P055ible to estimate the recoverable amount of an individual asset. an esiimate is made of the reeoveiable arnount of the cash- generating unit to which the assei belongs. The cash-generating unit is the smallest identifiable group of asseis ihat includes Ihe asset and gencrttteg cash inflows Ihai largely independ¢nt of th¢ cash inflows from other asseis or groups of assets. Financial instruments Financial instrurnents are classified and account for. according to the substanc¢ of the contra¢iual arrangement. as either financial assets, financial liabililies or equity instTuments. An equity instrument is any contract that evidences a residual interest in the asset5 of the company after d¢duc¢ing all of its liabilities. Donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2024 unds 2023 Donatior Donaliolls 28.405 28,405 1.404
BRIGHTON BEACH PATROL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 29 FEBRUARY 2024 Investm¢nt income Unrestricted Total Funds Unrestricted To1 Funds Fund5 2024 Funds 2023 Bank intrrest receivable 58 58 Expenditure on charitsble activities by fllnd type Unrestric(ed Total Funds L'nrestricted Total Funds Funds 2024 Funds 2023 Activity type I Support costs 10,522 720 IOA22 720 11,494 841 11,494 841 11,242 11242 12,335 12,335 Expendlture on eharitsble activities by activity type Activities undertaken directly Support costs Totsl fun(Ls Total fuTtd 2024 2023 Aciivity type I Governance costs 10,522 11,494 841 720 720 10.522 720 11242 12,335 Net incomel(expendithre) Net incomellexpenditure) is stated alter ¢harging/(cr¢diiing)'. 2024 2023 Depreciation of tsngible Fixed assets iJ86 1,847 Independent examination fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of th¢ fin&nci21 statements 720 10. Staff costs The average head couni of etnployees during th¢ year was Nil (2023.. Nill. No eTnployee received eTnploy¢e bcn¢fits of more than £60.000 during the year12023.' Nil). io-
BRIGHTON BEACH PATROL NOTES TO THE FINANCIAL STATEMENTS r¢oKl(*d? YEAR ENDED 29 FEBRUARY 2024 11. Ttee remuneration and expenses No salaries or wages have been paid to employees. including tlLe tru$t¢es. during the ye. 12. Tangible fixed ets Motor vehicles Total Cost At l March 2023 and 29 February 2024 Depreciation AL l March 2023 Charge for the year At 29 February 2024 Carrying amount At 29 February 2024 At 28 February 2023 10.025 10,025 4,483 1,386 lJ86 5,869 5.869 4.156 4,156 5,542 5,542 13. Debtors 2024 2023 Oiher debtors 408 14. Creditors: amounts falling due within one year 2024 2023 Trade creditors Accruals aud deferred income Other creditors 1,439 720 1213 3J72 721 720 22,618 li-
BIUGHTON BEACH PATROL NOTES TO THE FINANCIAL STATEMENTS lconftnued) YEAR ENDED 29 FEBRUARY 2024 15. Analysls of charitable funds Unrestricted fund5 At 29 Februgry 2024 Ai l Mareh 2023 Income Expenditure General funds (12,123) 28.463 111,242) 5,098 At 28 February 2 023 At l March 2022 Income Expendiiure General funds (1,2001 1.412 (12.3351 {12,123) 16. Analysis of net assets between funds Unrestricted Totsl Funds unds 2024 Tangible fixed assets Current assets Crediiors less than l year Net a$5ets 4,156 4.314 13.372) 5,098 4,156 4J14 (3J72) 5,098 Unresiricted Total Funds Funds 2023 Tangibl¢ fixed ass¢ts CuTTent sets Credilors Icss than l ycaT Net assets 5,542 6.394 (24,059) (12.123) 5,542 6.394 {24,0591 {1? 1231 17. Analysis oe changes in net debt Ai At l Mar 2023 Cash tlows 29 Feb 2024 Cash at bank artd in hand 5.986 (1.672) 4J14 12-
BIUGHTON BEACH PATROL MANAGEMENT INFORMATION YEAR ENDED 29 FEBRUARY 20?4 The following pages do not form part of the financi81 statements. 13-
BRIGHTON BEACH PATROL DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR EED 29 FEBRUARY 2024 2024 2023 Income and endvwments Donations and legacies Donations 28,405 1,404 Investment income Bank interest receivable 58 Total income 28,463 .412 Expendlture Expenditure on charitable activitie5 Purchases Repairs and main*nance Insurance Motor vchicle expenses Legal and profe55ional f¢es Other office costs Depreciation 5J69 921 3,738 419 337 4,320 841 833 1,847 720 IA38 lJ85 11,242 12.335 Total expendlture 11242 12.335 Net ineome/(expendlture) 17221 {10,923) 14-
BRIGHTON BEACH PATROL NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ETr4DED 29 FEBRUARY 2024 2024 2023 Expenditure on charitable artivities Activity type I AcÉivi¢i¢s und¢riaken direcily Direct costs Repairs and maintenance Insurance Motor vehicle expenges Training and protective ¢lo¢hing Depreciation 5J69 921 3.738 419 337 4,320 833 1,847 11,494 1,409 1,438 lJ85 10522 Governgnee costs Govemance cost5 - kccounthncy fees 720 841 Expenditure on charitable activities 11242 12.335 15-