CHARITY REGISTRATION NUMBER: 1188678 Brighten Ryton Local Environment Group Unaudited Financial Statements 31 March 2025
Brighlen Rylon Local Environment Group Financlal Statements Year ended 31 March 2025 Page Trustees, annual report Independent examiner's report lo the trustees Stat8rnent of financial aclivities Statement of financial position Noles to the financial statements &9 The followlng pages do not form part of the flnanclal statements Detailed statement of financial activities 11
Brighten Ryton Local Envlronmenl Group Trustees. Annual Report Year ended 31 March 2025 The trustees present their report and the unaudited financial statements ol the charity lor the year ended 31 March 2025. Reference and admlnlstratlve delalls Reglstorod charlty name Brighten Ryton Local Environment Group Charlty reglstratlon number 1188678 Prlnclpal offlce 4 R8a8by Villas Ryton Tyne and Wear NE40 3AT The tru81ee8 Charles Aidan Lawson Martin Smith ColSn Porrett Rebecca Skoyles Ann Marshall Ann Milne Liz Twist Anthony Docherty Pamela Hack Ronald Bright Pamela Snodin Chir Ind•pendgnt •xamlner JFS Torbitt Chartered Certhied Accountants 58 Duiham Road Birtlèy Co Durham DH3 2QJ structure, governance and management The Charty is conslituled under a governing document. having registered as a charity on Mareh 2020. Trustees are olected as per the rules within the constitution. Obiectives and actlvFlles For thè public benefit in Ryton, Crookhill and Stella Ward, Gatesh9ad.' 1. The preservation, conservation and protection ol the environment., 2. The preservation, proie¢ts"on. development and impiovement ol features or areas ol hlstoric or public interest.
Brighten Ryton Local Environment Group Trustees, Annual Report (eonrinu•J) Year ended 31 March 2025 Strategic report The following sections for achigvgmenls and performance and financial review form the strategi report of the charity. Financi81 rovlew The income tor the year amounled to £58,041 and expenditure £81,403 leaving a delicil lor the year of £23,362. General reserves brought forward were £16.026 and therefore have decreased in the year to £14,567. Once again, Ihg group has been suecessfvl in securing Grants IOT specifie projects and with the nancial support from significant Fundraising and Donations from the Local Community and business, have enabled us to provide events and facilities lor the area during Ihe ourrenl year as well as providing funding for future projects. The level of financial support from members remairK% conslanl and this along with the control and monilorlng of our day-l04ay expenditure, contribute lo a hedlhy flnan¢lal posS1ion. *.l.sl£o.ys The trustees, annual report was 84)proved on .... trustees by: . and signed on beham of the board of Charles Aidan Lawson Trustee
Brighten Ryton Local Environment Group Independenl Examlner's Report to Ihe Truslees of Brighten Ryton Local Envlronment Group Year ended 31 March 2025 I repDrt lo the Irustees on my examinalion of the linancial statements ol Brighten Rylon Local Environment Group I'lhe charity'l lor the year ended 31 March 2025. Re$pon51billtles and basls of report As the charity's Iwslees, you are responsiblo for the prepaiation ol the accounts In accordance with the requirements ol the Charities Act 2011 Iyhe Acl'l. I report in respect ol my examination of the Trusfs accounts carrfed out under secllon 145 of the 2011 Act and In carrying out my examinatn, I have followed all the applicable Directions given by the Charity Commission under sects'on 14515)(bl ol the Act. Indepgnd8nt examlnefg statement l am qualified lo undertake the examinalior¢ by being a qualified m¢mber ol Association of Chartered Certrligd A¢cotJntants IACCAI. I have completed my examlnation. I conllrm that no material matters have come lo my attention In connection with the examination whi¢h gives me cause lo believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charf(ies Act. or the aecounts did not accord wlh the accounting records., or Ihe acGDunls dhy not ¢omply with the applicable requirements concerning the fomi and conlenl ol accounts sel out in the Charities IAccounls and RepDrtsl Regulations 2008 other than any requirement that ihe accounts give a 'lrug and lair. view which is not a matter considered as part of an independent examination. I have no concems and have come across rbts other matters in ¢onnection wth the examination to which attention should be drawn in this report in order to enable a proper uThYerslanding of the accounis lo be reached. Jane Freeman FCCA Independent Examlner 58 Durham Road Birtley Co Durham DH3 2(JJ 61,,1 to£S
Brighlen Ryton Local Environment Group ststement of Financial Activities Year ended 31 March 2025 2025 Re5tr¢ied Designated funds funds Total funds Total furtds 2024 Unreslricted funds Incomo Grants Fundraising and donations 47.280 47.280 11,171 4,149 6,612 10,761 18,265 Total In¢ome 4,149 53,892 54041 29.436 Expendlture Expenditure on raising funds: Costs of raising fundraising and donations 6,276 56,686 56,686 1,024 1,024 61986 63,986 27,080 27,080 Total 8xpenditure 6,276 N9t (expenditure)lincom• 12,127} 12,7941 11,0241 (5,9451 2,356 Trangfers been funds 754 {7541 Ngt movèmént in funds 11,373 13,548} 11,0241 (5,945) 2,356 Reconclllallon of funds Total funds brought forward T¢)tsl funds ¢arrled lorward 16,026 14,653 46.561 1,024 63,611 57,666 61.256 43,013 63,611 The statement ol financial aclivrt195 includes all gains and losses recognised in the year. All income and expenditure derive from continuing activit$. The notss ¢)n p4gos 6 to 9 lorm pfirt of th890 financl81 ststements.
Brighten Ryton Local Environment Group Statement of Flnancial Poslllon 31 March 2025 2025 2024 Fixed assets Tangible fixed assets 36W8 24,030 Current assets Cash at bank and In hand 20,778 39,581 Net current agsets 20,rn 57,666 39,581 Totsl assets less current IlabllStles 63,611 Funds of the charity Designated funds Fleslricted funds Unrestricted fun¢Ys 1,024 46.561 16,026 43,013 14,653 57.666 Total charlty lund$ 63,611 These financial statements were approved by the board ol Iruslee5 and athhorised lof issue on 4 IAloo£S . and are signed on beham of the toard by.. Charfes Aidan Lawson Tru8t88 Th• not•s on p8g•$ 6 to 9 form pfirt of thèse flnan¢lal ateMents.
Brighten Ryton Local Environment Group Notes to the Flnanclal Statements Year ended 31 March 2025 Accounting policigs Basi$ ol preparatlon The financial slalements have been prepared on the historul cost basis. The financial statements are prepared in sterling, which is the functional currency of the enlty. Golrhg con¢ern There are no maleiial uncertainties about the charrty's ability to conlinue. Fund a¢eountlng Unreslricled ftjnds are avail*e for use al the discretion of the trustees to further any of the charty's puryxsses. Designated funds ar8 unrestricted funds earmarked by the Irustees lor particular future project or commitment. Rgstricled funds are subjected to restrictions on their expenditure (Jeclar by the donor or through the terms of art apFeal. and fall into onè trf two sub-classes: restricted Income lunds or endowment funds. Incomlng resources All incoming resources are included in the statement of financial activilles when &nlill8menl has passed lo the charity- il is probable that the economic benefits associated wtth th8 transaction will flow lo the ¢harity and the amount ean be reliably measured. The following specific policie$ arg applied to particular categories of income= income from donations or grants is recognised when there is evidence ol ent((lement lo the grft, recp1 is pr¢)bable and (És amount can be measured reliably. legacy income is r9cognised when recèipt is pr[able and èntitlement 18 Éstablished. income from donated goods is measured at the lair value ot the goi)ds unless this is impractical to measure reliably, in which case the value is derlved from the cost to the donor or the eslimate(I resale value. Donaled facililies and sorvicos are recoonised in the accounts when received if the value can be reliably measured. No arnounls are included lor the contribution of ggneral volunteers. income ITOM contracts for th& SUFply ol services is recognised with the d8liv8ry of the Contracted S¢Nie8. This is classilled as unStricted ILtnds unless there is a contractual requirement for it to be spent on a particular purpose and returned il unspent, in which e il may bg regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot fully recovered. and is classified under headings ol the stat8mènt of financial activitigs to which it relatés.. expenditure on raising funds includes the costs of all fundraising activilEs, events, non-charilable trading aclivilies, and the sale of donated goods.
Brighten Ryton Local Environment Group Notes to the Flnanclal Slalemenls {¢Mithu¢d) Year ended 31 March 2025 Accounllng pollcles (¢MlinuedJ expeThJiture on charitable aclNili8s includes all costs incurred by a charity in undertaking activities that further its Charitable aims lor the benelil of rts benefi'ciaries, including those support costs arKS cosls relating to the governance ol the charty apportioned lo charitable aclivilies. other expenditure includes expenditure that is neither related to rsir0 fvjnds for the charity nor part of its expendliure on charitabl8 activllies. I costs are allocated to expelture categories reflecting the use of the resource. Direct costs attributable lo a single activty are allocated directly to that activity. Shared costs are apF)Qrtioned belween the activities Ihey contribute to on a reasonable, justifiable and consistent basis. Tanglble a88ets Tangible assets are inr(ially recorded at cost. and subsequently ststed at cost less any accumulated depreciation and impairment losses. Any tangible assets carried al revalued amounts are recorded al the fair value at the date ol revaluaiion lass any subsequent accumulal&d depreciation and subsequent accumulated impairment losses. Depre¢latlon Depreciation is ¢aleulated so as lo wrtte off the cost or valuatSon of an asset. less its iesldual value, over the useful economic life of that as$&l as follows.. Plant and Machinery 15% reducing balance Tanglble Ilxed assets Plant and machinery Total Cost Al 1 April 2024 Additions 32.485 20.859 32,485 20,859 53,344 At 31 March 2025 53,344 Depre¢latlon Ai 1 April 2024 Charge for the year At 31 March 2025 8.455 8.001 8,455 8,001 16.456 16,456 Carrylng amount At 31 March 2025 36.888 36,888 24,030 Al 31 March 2024 24,030
Brighten Ryton Local Environment Group Noles to Ihe Financlal Statements (coftlIJNd1 Year ended 31 March 2025 Analysis ol charitable funds Unrestrl¢ted funds Al 1 April 2024 At Transfers 31 March 2025 Income EXnditure General Fund Designated Fund 16,026 1,024 17,050 4.149 16,276) 11.0241 17,300) 754 1453 4,149 754 14,653 Al 1 April 2023 At Transfers 31 March 2024 Income Expènditure General Fund Designalgd Fund 12,693 2,327 15,020 7.344 14.0111 11,3031 15,3141 16.026 1,024 17,050 7.344 Restrided fund$ At l April 2024 Al Transfers 31 March 2025 Income Expenditure Equipment AmDrtisation Suez Fund Community Foundation Community Foundation - WTR Signs Gateshead Council - Christmas Lights Shepherd Builders COOP Good Causes Heritage Garden Gateshead Council COOP Good Causes - Plants ASDA Community Foundation Community Ftsundation Vadous Fundralsing Various Donations 23,227 5,677 563 17,7811 15,0771 11361 20,390 35,836 600 427 7,251 14.9441 2.307 595 2,500 2,537 4,211 15951 11.2781 I4) 13,4571 189)) 1,222 2,047 17541 890 500 500 25.000 20.390 3,383 3,229 53.892 500 74 14261 25.0001 120,3901 13.3821 13,2291 {56.686) 46.561 1754} 43.013
Brighten Ryton Local Environrnenl Group Notes to the Flnancial Statements f¢¢nNftrf? Ygar ended 31 March 2025 Analy$ls of charltable funds (eoftllnu•dJ Restrlcted funds Al 1 April 2023 At Transfer 31 March 2024 Income Expondilure Equipment Amorbsatlon Suez Fund Northumbria Police Community Foundation Community Foundation - WTR Signs Gateshead Council - Crookhill Park Gateshead Council - Christmas Lights Shepherd Builders COOP Good Caus&s Heritage Gaiden Rylon Masonic Lcyjge Taylor Wimpey GOOP Rylon Cross Liz Twist Chrislrnas kn'ghls 27.949 6.050 1,037 11,200 14,7221 13731 11,0371 110,6371 23.227 5,677 563 7,251 7,251 720 17201 700 2,500 3.141 4.669 100 500 150 500 500 1,361 46,236 22,092 11051 595 2,500 2,537 4,211 16041 14581 11001 15001 11501 15001 15001 11,3611 {21,7671 46,561 Analysis of net assets between lunds UnreStrted FUT5 Reslricled Endowment Total Funds Funds Furyjs 2025 Tangible fixèd assets Current assets 1.052 13,601 35,836 7,177 31888 20,778 57,666 Net a88ets 14,653 43,013 Unrestricted FuS Restricted Endowment Total Funds Funds FUrts 2024 Tangible fixed assets Current assets 803 15,223 23,227 23,334 24,030 39.581 1.024 Net a88et8 16,026 46,561 1.024 63.811
Brighten Ryton Local Environment Group Management Information Year ended 31 IAarch 2025 The following pages do not forni part of the financial st•tamènts. 10-
Brighten Rylon Local Environment Group Delailed Statement of Flnanclal Actlvities Year ended 31 March 2025 2024 Income Grants 47,280 11,171 Other trading adivilies Donations Fundraising events Supporting Mambers Gift Aid FP B0Ing Club Miscellaneous 3.894 3.059 2.613 905 10,105 1,858 2,678 507 2.792 325 10,761 18,265 Total Income 58,041 29,436 Expendlture Costs of raising fundralslng and donatlons Repairs and maintenance Postage, printing & stationery Depreciation Miscellaneous Projects Flower beds 744 723 4,873 1,068 18,348 1.324 8.002 2.333 49,255 3,339 63,986 27.080 Total expendlture 63,986 27,080 Nei {expendiiurèlllneome <5,9451 2,356 11