**CHARITY REGISTRATION NUMBER: 1188678** 

# **Brighten Ryton Local Environment Group Unaudited Financial Statements** 

**31 March 2024** 



## **Brighten Ryton Local Environment Group** 

## **Financial Statements** 

## **Year ended 31 March 2024** 

||**Page**|
|---|---|
|Trustees' annual report|**1-2**|
|Chairman’s report|**3**|
|Independent examiner's report to the trustees|**4**|
|Statement of financial activities|**5**|
|Statement of financial position|**6**|
|Notes to the financial statements|**7-10**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**12**|





## **Brighten Ryton Local Environment Group** 

## **Trustees' Annual Report** 

## **Year ended 31 March 2024** 

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. 

## **Reference and administrative details** 

Brighten Ryton Local Environment Group 

**Registered charity name Charity registration number** 1188678 **Principal office** 4 Reasby Villas Ryton Tyne and Wear NE40 3AT 

## **The trustees** 

Charles Aidan Lawson Chair Martin Smith Colin Porrett Rebecca Skoyles Ann Marshall Ann Milne Liz Twist Anthony Docherty Pamela Hack Ronald Bright Pamela Snodin **Independent examiner** JFS Torbitt Chartered Certified Accountants 58 Durham Road Birtley Co Durham DH3 2QJ 

## **Structure, governance and management** 

The Charity is constituted under a governing document, having registered as a charitable incorporated organisation on 20 March 2020. Trustees are elected as per the rules within the constitution. 

## **Objectives and activities** 

For the public benefit in Ryton, Crookhill and Stella Ward, Gateshead: 

1. The preservation, conservation and protection of the environment; 

2. The preservation, protection, development and improvement of features or areas of historic or public interest. 

**- 1 -** 



## **Brighten Ryton Local Environment Group** 

**Trustees' Annual Report** _**(continued)**_ 

**Year ended 31 March 2024** 

## **Strategic report** 

The following sections for achievements and performance and financial review form the strategic report of the charity. 

## **Financial review** 

The income for the year amounted to £29,436 and expenditure £27,080 leaving a surplus for the year of £2,356. General reserves brought forward were £12,693 and therefore have increased in the year to 316,026. 

Once again, the group has been successful in securing Grants for specific projects and with the financial support from significant Fundraising and Donations from the Local Community and business, have enabled us to provide events and facilities for the area during the current year as well as providing funding for future projects. The level of financial support from members remains constant and this along with the control and monitoring of our day-to-day expenditure, contribute to a healthy financial position. 

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

## CALawson 

CALawson (Nov 16, 2024 18:36 GMT) 

Charles Aidan Lawson Trustee 

**-   -** 



## **Brighten Ryton Local Environment Group** 

## **Chairman’s Report** 

## **Year ended 31 March 2024** 

The past year has seen significant progress in the detailed design and ‘approval process’ relating to what will be our largest most complex project so far, the creation of Ryton Heritage Garden which will take shape in the coming months. 

During the year we have also created four new flower beds, installed three new ‘Welcome to RYTON’ road signs, commenced repainting of Elvaston Road railings, restored the triangle of land at Whitewell Terrace [south end] to its former glory and recruited a number of new members. 

We also saw the benefit of teamwork bring improvement at the ‘long rose bed’ and Ferndene Park, where an orchard and soft-fruit area has been created. The LARKS attracted new members and picked a record amount of litter in keeping our surroundings in good order. 

Finally, I should mention the bowling green maintenance team who has restored the green to something close to the ‘best it’s ever been’. 

## CALawson 

CALawson (Nov 16, 2024 18:36 GMT) 

Charles Aidan Lawson Chairman, Brighten Ryton Local Environment Group. 10[th] August 2024. 

**-   -** 



## **Brighten Ryton Local Environment Group** 

## **Independent Examiner's Report to the Trustees of Brighten Ryton Local Environment Group** 

## **Year ended 31 March 2024** 

I report to the trustees on my examination of the financial statements of Brighten Ryton Local Environment Group ('the charity') for the year ended 31 March 2024. 

## **Responsibilities and basis of report** 

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I am qualified to undertake the examination by being a qualified member of Association of Chartered Certified Accountants (ACCA). 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘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 connection 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. 


**Jane Freeman** FCCA **Independent Examiner** 58 Durham Road Birtley Co Durham DH3 2QJ 

**- 4 -** 



## **Brighten Ryton Local Environment Group** 

## **Statement of Financial Activities** 

## **Year ended 31 March 2024** 

|||**2024**|**2024**||2023|
|---|---|---|---|---|---|
||Unrestricted|Restricted|Designated|||
||funds|funds|funds|**Total funds**|Total funds|
||**£**|**£**|**£**|**£**|£|
|**Income**||||||
|Grants|–|11,171|–|**11,171**|37,101|
|Fundraising and||||||
|donations|7,344|10,921|–|**18,265**|13,656|
||───────|────────|────|────────|────────|
|**Total income**|7,344|22,092|–|**29,436**|50,757|
||═══════|════════|════|════════|════════|
|**Expenditure**||||||
|Expenditure on raising funds:||||||
|Costs of raising||||||
|fundraising and||||||
|donations|4,011|21,767|1,303|**27,080**|20,835|
||───────|────────|───────|────────|────────|
|**Total expenditure**|4,011|21,767|1,303|**27,080**|20,835|
||═══════|════════|═══════|════════|════════|
||───────|────────|───────|────────|────────|
|**Net income and net**||||||
|**movement in funds**|3,333|325|(1,303)|**2,356**|29,922|
||═══════|════════|═══════|════════|════════|
|**Reconciliation of funds**||||||
|Total funds brought forward|12,693|46,236|2,327|**61,256**|31,334|
||────────|────────|───────|────────|────────|
|**Total funds carried forward**|16,026<br>════════|46,561<br>════════|1,024<br>═══════|**63,611**<br>════════|61,256<br>════════|



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 7 to 10 form part of these financial statements.** 

**- 5 -** 



## **Brighten Ryton Local Environment Group** 

## **Statement of Financial Position** 

## **31 March 2024** 

|||**2024**||2023|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**Fixed assets**|||||
|Tangible fixed assets|**2**||**24,030**|28,386|
|**Current assets**|||||
|Cash at bank and in hand||**39,581**||32,870|
|||────────||────────|
|**Net current assets**|||**39,581**|32,870|
||||────────|────────|
|**Total assets less current liabilities**|||**63,611**|61,256|
||||════════|════════|
|**Funds of the charity**|||||
|Designated funds|||**1,024**|(930)|
|Restricted funds|||**46,561**|46,236|
|Unrestricted funds|||**16,026**|15,950|
||||────────|────────|
|**Total charity funds**|**3**||**63,611**<br>════════|61,256<br>════════|



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

## CALawson 

CALawson (Nov 16, 2024 18:36 GMT) 

Charles Aidan Lawson Trustee 

**The notes on pages 7 to 10 form part of these financial statements.** 

**- 6 -** 



## **Brighten Ryton Local Environment Group** 

## **Notes to the Financial Statements** 

## **Year ended 31 March 2024** 

## **1. Accounting policies** 

## **Basis of preparation** 

The financial statements have been prepared on the historical cost basis. 

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

## **Going concern** 

There are no material uncertainties about the charity's ability to continue. 

## **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: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- legacy income is recognised when receipt is probable and entitlement is established. 

- income from donated goods is measured at the fair value of the 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 services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. 

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 

## **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: 

- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. 

**- 7 -** 



## **Brighten Ryton Local Environment Group** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2024** 

## **3. Accounting policies** _**(continued)**_ 

## **Resources expended** _**(continued)**_ 

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. 

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: 

Plant and Machinery - 15% reducing balance 

## **2. Tangible fixed assets** 

||Plant and||
|---|---|---|
||machinery|**Total**|
||£|**£**|
|**Cost**|||
|At 1 April 2023|31,968|**31,968**|
|Additions|517|**517**|
||────────|────────|
|**At 31 March 2024**|32,485|**32,485**|
||════════|════════|
|**Depreciation**|||
|At 1 April 2023|3,582|**3,582**|
|Charge for the year|4,873|**4,873**|
||────────|────────|
|**At 31 March 2024**|8,455|**8,455**|
||════════|════════|
|**Carrying amount**|||
|**At 31 March 2024**|24,030|**24,030**|
||════════|════════|
|At 31 March 2023|28,386|28,386|
||════════|════════|



**- 8 -** 



## **Brighten Ryton Local Environment Group** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2024** 

## **3. Analysis of charitable funds** 

## **Unrestricted funds** 

|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||At||||**At**|
||1 April 2023|Income|Expenditure|Transfer|**31 March 2024**|
||£|£|£|**£**|**£**|
|General Fund|12,693|7,344|(4,011)|–|**16,026**|
|Designated Fund|2,327|–|(1,303)|–|**1,024**|
||────────|───────|───────|───────|────────|
||15,020|7,344|(5,314)|–|**17,050**|
||════════|═══════|═══════|═══════|════════|
||At|||||
||1 April 2022|Income|Expenditure|Transfer At 31 March 2023||
||£|£|£|£|£|
|General Fund|6,997|13,656|(8,667)|707|12,693|
|Designated Fund|3,964|–|(930)|(707)|2,327|
||────────|────────|───────|───────|────────|
||10,961|13,656|(9,597)|–|15,020|
||════════|════════|═══════|═══════|════════|
|**Restricted funds**||||||
||At||||**At**|
||1 April 2023|Income|Expenditure|Transfer|**31 March 2024**|
||£|£|£|£|**£**|
|Equipment Amortisation|27,949|–|(4,722)|–|**23,227**|
|Suez Fund|6,050|–|(373)|–|**5,677**|
|Northumbria Police|1,037|–|(1,037)|–|**–**|
|Community Foundation|11,200|–|(10,637)|–|**563**|
|Community Foundation -||||||
|WTR Signs|–|7,251|–|–|**7,251**|
|Gateshead Council -||||||
|Crookhill Park|–|720|(720)|–|**–**|
|Gateshead Council -||||||
|Christmas Lights|–|700|(105)|–|**595**|
|Shepherd Builders|–|2,500|–|–|**2,500**|
|COOP Good Causes|–|3,141|(604)|–|**2,537**|
|Heritage Garden|–|4,669|(458)|–|**4,211**|
|Ryton Masonic Lodge|–|100|(100)|–|**–**|
|Taylor Wimpey|–|500|(500)|–|**–**|
|COOP|–|150|(150)|–|**–**|
|Ryton Cross|–|500|(500)|–|**–**|
|Liz Twist|–|500|(500)|–|**–**|
|Christmas Lights|–|1,361|(1,361)|–|**–**|
||────────|────────|────────|────────|────────|
||46,236|22,092|(21,767)|–|**46,561**|
||════════|════════|════════|════════|════════|



**-    -** 



## **Brighten Ryton Local Environment Group** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31 March 2024** 

## **3. Analysis of charitable funds** _**(continued)**_ 

## **Restricted funds** _**(continued)**_ 

||At|||||
|---|---|---|---|---|---|
||1 April 2022|Income|Expenditure|Transfer At 31 March 2023||
||£|£|£|£|£|
|Equipment Amortisation|–|–|(3,226)|31,175|27,949|
|Community Fund|9,174|–|–|(9,174)|–|
|Suez Fund|11,199|–|(3,135)|(2,014)|6,050|
|Community Fund|–|18,987|–|(18,987)|–|
|Arnold Clark|–|1,000|–|(1,000)|–|
|Northumbria Police|–|5,742|(4,705)|–|1,037|
|Community Fund|–|11,200|–|–|11,200|
|GD MBC|–|172|(172)|–|–|
||────────|────────|────────|────────|────────|
||20,373<br>════════|37,101<br>════════|(11,238)<br>════════|–<br>════════|46,236<br>════════|



## **4. Analysis of net assets between funds** 

||Unrestricted|Restricted|Designated|**Total Funds**|
|---|---|---|---|---|
||Funds|Funds|Funds|**2024**|
||£|£|£|**£**|
|Tangible fixed assets|803|23,227|–|**24,030**|
|Current assets|15,223|23,334|1,024|**39,581**|
||────────|────────|───────|────────|
|**Net assets**|16,026|46,561|1,024|**63,611**|
||════════|════════|═══════|════════|
||Unrestricted|Restricted|Designated|Total Funds|
||Funds|Funds|Funds|2023|
||£|£|£|£|
|Tangible fixed assets|437|27,949|–|28,386|
|Current assets|12,256|18,287|2,327|32,870|
||────────|────────|───────|────────|
|**Net assets**|12,693|46,236|2,327|61,256|
||════════|════════|═══════|════════|



**- 10 -** 



## **Brighten Ryton Local Environment Group** 

## **Management Information** 

**Year ended 31 March 2024** 

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

**- 11 -** 



## **Brighten Ryton Local Environment Group** 

## **Detailed Statement of Financial Activities** 

## **Year ended 31 March 2024** 

||**2024**|2023|
|---|---|---|
||**£**|£|
|**Income**|||
|Grants|**11,171**|37,101|
||────────|────────|
||**11,171**|37,101|
||────────|────────|
|**Other trading activities**|||
|Patrons|**–**|25|
|Donations|**10,105**|2,060|
|Fundraising events|**1,858**|4,729|
|Supporting Members|**2,678**|2,567|
|Gift Aid|**507**|567|
|FP Bowling Club|**2,792**|3,708|
|Miscellaneous|**325**|**–**|
||────────|────────|
||**18,265**|13,656|
||────────|────────|
||────────|────────|
|**Total income**|**29,436**|50,757|
||════════|════════|
|**Expenditure**|||
|**Costs of raising fundraising and donations**|||
|Fixtures and fittings|**–**|1,347|
|Repairs and maintenance|**744**|3,118|
|Postage, printing & stationery|**723**|991|
|Depreciation|**4,873**|3,280|
|Miscellaneous|**1,068**|1,618|
|Projects|**18,348**|6,881|
|Flower beds|**1,324**|3,600|
||────────|────────|
||**27,080**|20,835|
||────────|────────|
||────────|────────|
|**Total expenditure**|**27,080**|20,835|
||════════|════════|
||────────|────────|
|**Net income**|**2,356**<br>════════|29,922<br>════════|



**- 12 -** 



## BRLEG Accounts 31.3.24 Final V2 

Final Audit Report 

2024-11-18 

Created: 2024-11-13 By: Kay Walker (kay@jfstorbitt.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA-WwS8KMPvCSp4PUbj_bQCjSlZV6aRze5 

## "BRLEG Accounts 31.3.24 Final V2" History 

Document created by Kay Walker (kay@jfstorbitt.co.uk) 

2024-11-13 - 14:14:24 GMT 

Document emailed to aidan.lawson@sky.com for signature 

2024-11-13 - 14:15:10 GMT 

Email viewed by aidan.lawson@sky.com 

2024-11-13 - 19:04:35 GMT 

Signer aidan.lawson@sky.com entered name at signing as CALawson 2024-11-16 - 18:36:06 GMT 

Document e-signed by CALawson (aidan.lawson@sky.com) Signature Date: 2024-11-16 - 18:36:08 GMT - Time Source: server 

Document emailed to sign@jfstorbitt.co.uk for signature 2024-11-16 - 18:36:09 GMT 

Email viewed by sign@jfstorbitt.co.uk 2024-11-18 - 10:40:41 GMT 

Signer sign@jfstorbitt.co.uk entered name at signing as Jane Freeman 2024-11-18 - 10:41:17 GMT 

Document e-signed by Jane Freeman (sign@jfstorbitt.co.uk) Signature Date: 2024-11-18 - 10:41:19 GMT - Time Source: server 

Agreement completed. 2024-11-18 - 10:41:19 GMT