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2025-02-28-accounts

CHARITY REGISTRATION NUMBER: 1187360

BRIGHTON BEACH PATROL

UNAUDITED FINANCIAL STATEMENTS

28 FEBRUARY 2025

BRIGHTON BEACH PATROL

FINANCIAL STATEMENTS

YEAR ENDED 28 FEBRUARY 2025

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 13
Notes to the detailed statement of financial activities 14

BRIGHTON BEACH PATROL

TRUSTEES' ANNUAL REPORT

YEAR ENDED 28 FEBRUARY 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 28 February 2025.

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 (Retired 22 October 2025) Mr M Kerley (Retired 22 October 2025) Ms S L Roberts (Retired 22 October 2025) Mr K Roberts L Flynn (Appointed 29 October 2025) K Bradshaw-Denton (Appointed 29 October 2025) C Kyffin-Walton (Appointed 5 November 2025) Accountants UHY Hacker Young (S.E.) Limited Chartered accountants 168 Church Road Hove East Sussex BN3 2DL

Structure, governance and management

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

Charity number: 1187360

- 1 -

TRUSTEES' ANNUAL REPORT (continued)

BRIGHTON BEACH PATROL

YEAR ENDED 28 FEBRUARY 2025

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.

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

Total reserves of £14,373 were held at the end of the reporting period.

The trustees' annual report was approved on 11 December 2025 and signed on behalf of the board of trustees by:

Mr K Roberts Trustee

- 2 -

BRIGHTON BEACH PATROL

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 28 FEBRUARY 2025

2025 2025 2024
Unrestricted
funds Total funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 4 22,578 22,578 28,405
Investment income 5 53 53 58
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total income 22,631 22,631 28,463
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities 6,7 13,356 13,356 11,242
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total expenditure 13,356 13,356 11,242
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net income and net movement in funds 9,275 9,275 17,221
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward 5,098 5,098 (12,123)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total funds carried forward 14,373 14,373 5,098
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 11 form part of these financial statements.

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BRIGHTON BEACH PATROL

STATEMENT OF FINANCIAL POSITION

28 FEBRUARY 2025

2025 2024
Note £ £ £
Fixed assets
Tangible fixed assets 12 14,801 4,156
Current assets
Cash at bank and in hand 2,946 4,314
Creditors: amounts falling due within one year 13 3,374 3,372
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net current liabilities (428) 942
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Total assets less current liabilities 14,373 5,098
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net assets 14,373 5,098
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Funds of the charity
Unrestricted funds 14,373 5,098
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Total charity funds 14 14,373
৶৶৶৶৶৶৶৶৶
5,098
৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on 11 December 2025, and are signed on behalf of the board by:

Mr K Roberts Trustee

The notes on pages 6 to 11 form part of these financial statements.

- 4 -

BRIGHTON BEACH PATROL

STATEMENT OF CASH FLOWS

YEAR ENDED 28 FEBRUARY 2025

2025 2024
£ £
Cash flows from operating activities
Net income 9,275 17,221
Adjustments for:
Depreciation of tangible fixed assets 4,933 1,386
Other interest receivable and similar income (53) (58)
Changes in:
Trade and other debtors 408
Trade and other creditors 2 (20,687)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Cash generated from operations 14,157 (1,730)
Interest received 53 58
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net cash from/(used in) operating activities 14,210 (1,672)
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Cash flows from investing activities
Purchase of tangible assets (15,578)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net cash used in investing activities (15,578)
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Net decrease in cash and cash equivalents (1,368) (1,672)
Cash and cash equivalents at beginning of year 4,314 5,986
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Cash and cash equivalents at end of year 2,946 4,314
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

The notes on pages 6 to 11 form part of these financial statements.

- 5 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 28 FEBRUARY 2025

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

No material uncertainties that may cast significant doubt about the ability of the charity to continue as a going concern have been identified by the trustees.

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.

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.

- 6 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2025

3. Accounting policies (continued)

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:

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.

- 7 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2025

3. Accounting policies (continued)

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.

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 2025 Funds 2024
£ £ £ £
Donations
Donations 22,578 22,578 28,405 28,405
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

- 8 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2025

5. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Bank interest receivable 53 53 58 58
৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Activity type 1 12,634 12,634 10,522 10,522
Support costs 722 722 720 720
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
13,356 13,356 11,242 11,242
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Expenditure on charitable activities by activity type
Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Activity type 1 12,634 12,634 10,522
Governance costs 722 722 720
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄ ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
12,634 722 13,356 11,242
৶৶৶৶৶৶৶৶৶ ৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶

6. Expenditure on charitable activities by fund type

7. Expenditure on charitable activities by activity type

8. Net income

Net income is stated after charging/(crediting):

2025 2024
£ £
Depreciation of tangible fixed assets 4,933 1,386
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
Independent examination fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 720
৶৶৶৶
720
৶৶৶৶

9. Independent examination fees

10. Staff costs

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

- 9 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2025

11. Trustee remuneration and expenses

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

12. Tangible fixed assets

Motor
vehicles Total
£ £
Cost
At 1 March 2024 10,025 10,025
Additions 15,578 15,578
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
At 28 February 2025 25,603 25,603
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Depreciation
At 1 March 2024 5,869 5,869
Charge for the year 4,933 4,933
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
At 28 February 2025 10,802 10,802
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Carrying amount
At 28 February 2025 14,801 14,801
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
At 29 February 2024 4,156 4,156
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
13. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 1,441 1,439
Accruals and deferred income 720 720
Other creditors 1,213 1,213
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
3,374 3,372
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

14. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 28 February
1 March 2024 Income Expenditure 2025
£ £ £ £
General funds 5,098 22,631 (13,356) 14,373
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
At
At 29 February 2
1 March 2023 Income Expenditure 024
£ £ £ £
General funds (12,123) 28,463 (11,242) 5,098
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

- 10 -

BRIGHTON BEACH PATROL

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 28 FEBRUARY 2025

15. Analysis of net assets between funds

Unrestricted Total Funds
Funds 2025
£ £
Tangible fixed assets 14,801 14,801
Current assets 2,946 2,946
Creditors less than 1 year (3,374) (3,374)
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net assets 14,373 14,373
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Unrestricted Total Funds
Funds 2024
£ £
Tangible fixed assets 4,156 4,156
Current assets 4,314 4,314
Creditors less than 1 year (3,372) (3,372)
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
Net assets 5,098 5,098
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
16. Analysis of changes in net debt
At At
1 Mar 2024 Cash flows 28 Feb 2025
£ £ £
Cash at bank and in hand 4,314 (1,368) 2,946
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶

- 11 -

BRIGHTON BEACH PATROL

MANAGEMENT INFORMATION

YEAR ENDED 28 FEBRUARY 2025

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

- 12 -

BRIGHTON BEACH PATROL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 28 FEBRUARY 2025

2025 2024
£ £
Income and endowments
Donations and legacies
Donations 22,578 28,405
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Investment income
Bank interest receivable 53 58
ৄৄৄৄ ৄৄৄৄ
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total income 22,631 28,463
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities
Purchases 4,450 5,369
Repairs and maintenance 554 921
Insurance 371
Motor vehicle expenses 1,733 1,409
Legal and professional fees 722 720
Other office costs 593 1,438
Depreciation 4,933 1,385
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
13,356 11,242
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Total expenditure 13,356 11,242
৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶৶
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Net income 9,275
৶৶৶৶৶৶৶৶৶
17,221
৶৶৶৶৶৶৶৶৶

- 13 -

BRIGHTON BEACH PATROL

NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 28 FEBRUARY 2025

2025 2024
£ £
Expenditure on charitable activities
Activity type 1
Activities undertaken directly
Direct costs 4,450 5,369
Repairs and maintenance 554 921
Insurance 371
Motor vehicle expenses 1,733 1,409
Training and protective clothing 593 1,438
Depreciation 4,933 1,385
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
12,634 10,522
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Governance costs
Governance costs - accountancy fees 722 720
ৄৄৄৄ ৄৄৄৄ
ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄৄ
Expenditure on charitable activities 13,356
৶৶৶৶৶৶৶৶৶
11,242
৶৶৶৶৶৶৶৶৶

- 14 -