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2024-07-19-accounts

BrightSparks Arts in Mental Health

Charity No. 1190327

Company No. CE022464

Trustees' Report and Unaudited Accounts

19 July 2024

BrightSparks Arts in Mental Health Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8
Statement of Cash flows 9
Notes to the Accounts 10 to 17
Detailed Statement of Financial Activities 18 to 19

Page 1

BrightSparks Arts in Mental Health Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 19 July 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE022464

Charity No. 1190327

Principal Office

Leicestershire Partnership Trust Suite P1 Bridge Park Road Thurmaston Leicester LE4 8PQ

Registered Office

Leicestershire Partnership Beaumont Leys Health Centre Little Wood Road Leicester LE4 0UZ

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

S. Dyer

S. Elliott

E. Haynes

N. Leet

J. Nixon

Accountants

I Hate Numbers Limited Forester Building 29-35 St Nicholas Place Leicester LE1 4LD

Bankers

The co-operative bank

OBJECTIVES AND ACTIVITIES

Page 2

BrightSparks Arts in Mental Health Trustees Annual Report

Our purpose is to protect and promote good health amongst people experiencing mental health conditions by providing creative opportunities for people living with mental health conditions in Leicester/Shire and beyond. The aim is to build self-esteem, develop skills and challenge stigma. We deliver workshops, projects, events, exhibitions and publications to showcase the work of participants, and provide advocacy and advice to organisation and the public.

ACHIEVEMENTS AND PERFORMANCE

Our coordinators have:

• Continued to expand, not only their own range of projects, but also by supporting external partners in delivering high quality arts in mental health work.

• Been essential in delivering an evidence-based recovery focused model of care, allowing service users to develop positive creative identities whilst engaging in meaningful artistic activity, leading to becoming more of an inclusive part of the communities in which they live.

Examples of this work being:

• Have developed our board and governance to be more representative of our mental health community with 5 members with lived experience of severe and enduring mental health now making up the board.

Through the above activity we continue to deliver an evidence-based recovery focused model of care, allowing service users to develop positive creative identities whilst engaging in meaningful artistic activity, leading to becoming more of an inclusive part of the communities in which they live.

We, through our Co-ordinators, have become a very much valued service within the Leicestershire Partnership Trust and have promoted a positive image of the Trust, and our service users, to other organisations and the wider community.

FINANCIAL REVIEW

The results for the year ending 19 July 2024 are shown in the Statement of Financial Activities on page 5. This, together with the Balance Sheet on page 6, should be read with the related notes which have been prepared in accordance with the Charities SORP 2019 (FRS 102).

Total income for the year amounted to £102295 (2023: £80281). The principal funding source continued to be grant income. The charity does not carry out significant fundraising activities.

Page 3

BrightSparks Arts in Mental Health Trustees Annual Report

Total expenditure for the year amounted to £102630 (2022: £87386). A breakdown of expenditure is set out in the notes to the financial statements.

After transfers between funds, there was a deficit on unrestricted funds for year totalling £49 and a deficit on restricted funds totalling £286. This has resulted in a total decrease for the year of £335.

The funds of the charity at the year end totalled £177059 which comprise restricted funds of £139441 and unrestricted funds of £37618.

Reserves

Reserves are needed to cover items of expenditure not covered by project income. The reserves policy of the Board of Trustees is currently under review. However, current unrestricted reserves balance of £37618 is deemed sufficient to meet any unexpected falls in income or exceptional expenditure in the near future.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

J. Nixon Trustee 12 May 2025

Page 4

BrightSparks Arts in Mental Health Independent Examiners Report

Independent Examiner's Report to the trustees of BrightSparks Arts in Mental Health

I report to the charity trustees on my examination of the financial statements of BrightSparks Arts in Mental Health for the year ended 19 July 2024.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

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 financial statements to be reached.

Mahmood Reza FCCA I Hate Numbers Limited Forester Building 29-35 St Nicholas Place Leicester

LE1 4LD 12 May 2025

Page 5

BrightSparks Arts in Mental Health Statement of Financial Activities

for the year ended 19 July 2024

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Total
Expenditure on:
Raising funds
6
Charitable activities
7
Other
8
Total
Net gains on investments
Net expenditure
9
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2024
£
1,672
20		 Restricted
funds
2024
£
927
99,676		 Total funds
2024
£
2,599
99,696		 Total funds
2023
£
13,212
67,069
1,692
-
605
1,135		 100,603
3,000
77,941
19,949		 102,295
3,000
78,546
21,084		 80,281
4,517
75,215
7,654
1,741
-		 100,889
-		 102,630
-		 87,386
-
(49)
-		 (286)
-		 (335)
-		 (7,105)
-
(49) (286) (335) (7,105)
(49)
37,667		 (286)
139,727		 (335)
177,394		 (7,105)
184,499
37,618 139,441 177,059 177,394

Page 6

BrightSparks Arts in Mental Health Summary Income and Expenditure Account

for the year ended 19 July 2024

Income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net expenditure before tax for the year
Net expenditure for the year		 2024
£
102,295
102,295
102,422
208
102,630
(335)
(335)		 2023
£
80,281
80,281
87,075
311
87,386
(7,105)
(7,105)

Page 7

BrightSparks Arts in Mental Health Balance Sheet

at 19 July 2024

Company No.
CE022464
Notes
2024
£
Fixed assets
Tangible assets
11
423
423
Current assets
Debtors
12
5,797
Cash at bank and in hand
174,718
180,515
Creditors:Amount falling due within one year
13
(3,879)
Net current assets
176,636
Total assets less current liabilities
177,059
Net assets excluding pension asset or liability
177,059
Total net assets
177,059
The funds of the charity
Restricted funds
14
Restricted income funds
139,441
139,441
Unrestricted funds
14
General funds
37,618
37,618
Reserves
14
Total funds
177,059		 2023
£
631
631
466
177,706
178,172
(1,409)
176,763
177,394
177,394
177,394
139,727
139,727
37,667
37,667
177,394

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 19 July 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 12 May 2025

And signed on its behalf by:

J. Nixon Trustee 12 May 2025

Page 8

BrightSparks Arts in Mental Health Statement of Cash flows for the year ended 19 July 2024

Cash flows from operating activities
Net expenditure per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Other gains/losses
Increase in trade and other receivables
Increase in trade and other payables
Net cash used in operating activities
Net cash used in investing activities
Net cash from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2024
£
(335)
208
-
(5,331)
2,470
(2,988)
-
-
(2,988)
177,706
174,718
174,718
174,718		 2023
£
(7,105)
775
-
(57)
-
(6,387)
(1,406)
-
(7,793)
185,499
177,706
177,706
177,706

Page 9

BrightSparks Arts in Mental Health Notes to the Accounts

for the year ended 19 July 2024

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 10

BrightSparks Arts in Mental Health Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures and equipment 33%% Reducing balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 11

BrightSparks Arts in Mental Health Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 12

BrightSparks Arts in Mental Health Notes to the Accounts

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

3
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Donations
Transfer from other project
5
Income from charitable activities
Development & Fundraising		 Unrestricted
£
1,672
0
1,672
Unrestricted
£
20
20		 Unrestricted
funds
2023
£
8,424
1,134
9,558
1,441
7,229
1,772
10,443
(885)
(885)
(885)
38,553
37,668
Restricted
£
268
659
927
Restricted
£
99,676
99,676		 Restricted
funds
2023
£
4,788
65,935
70,723
3,076
67,986
5,882
76,943
(6,220)
(6,220)
(6,220)
145,946
139,726
Total
2024
£
1,940
659
2,599
Total
2024
£
99,696
99,696		 Total funds
2023
£
13,212
67,069
80,281
4,517
75,215
7,654
87,386
(7,105)
(7,105)
(7,105)
184,499
177,394
Total
2023
£
13,212
-
13,212
Total
2023
£
67,069
67,069

Page 13

BrightSparks Arts in Mental Health Notes to the Accounts

6 Expenditure on raising funds

Costs of generating voluntary
income
Donations
7
Expenditure on charitable activities
Expenditure on charitable
activities
Project & Workshop Delivery
Governance costs
8
Other expenditure
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
9
Net expenditure before transfers
This is stated after charging:
Depreciation of owned fixed assets
10 Staff costs
No employee received emoluments in excess		 Unrestricted
£
605
605
Unrestricted
£
0
-
0
0
582
554
1,135
of £60,000.		 Restricted
£
3,000
3,000
Restricted
£
77,941
77,941
Restricted
£
2,954
-
3,312
208
13,474
-
19,949
2024
£
208		 Total
2024
£
3,000
3,000
Total
2024
£
78,546
78,546
Total
2024
£
2,954
-
3,312
208
14,056
554
21,084		 Total
2023
£
4,517
4,517
Total
2023
£
75,215
75,215
Total
2023
£
-
97
2,871
311
2,585
1,790
7,654
2023
£
311

Page 14

BrightSparks Arts in Mental Health Notes to the Accounts

11 Tangible fixed assets

Cost or revaluation
At 20 July 2023
At 19 July 2024
Depreciation and
impairment
At 20 July 2023
Depreciation charge for the
year
At 19 July 2024
Net book values
At 19 July 2024
At 19 July 2023
12 Debtors
Other debtors
Prepayments and accrued income
13 Creditors:
amounts falling due within one year
Accruals		 2024
£
5,292
505
5,797
2024
£
3,879
3,879		 Fixtures and
equipment
£
1,406
1,406
775
208
983
423
631		 Total
£
1,406
1,406
775
208
983
423
631
2023
£
-
466
466
2023
£
1,409
1,409

Page 15

BrightSparks Arts in Mental Health Notes to the Accounts

14 Movement in funds

Restricted funds:
Restricted income funds:
Green Room Gardeners
House of Circus
Pictures + framing
All for One Vaccine
All Together National Lottery
Arts Workshops
Attenborough Art
BLF Comedy Asylum
Comedy on the Bus
MHSCE Arts Workshops
MHSCE Sounds Inc.
Painting for Wellbeing
Remote art
Riverside Festival 2022
School of Comedy
Smoothie Launch Fund
Word
Comedy Wellbeing Hubs
Community Matters
Humour Hubs
Other Funds
Total
Unrestricted funds:
General funds
Total funds		 At 20 July
2023
3,762
291
2,407
6,042
6,570
960
1,904
25,589
3,509
922
3,618
1,202
3,593
2,102
36,220
13,580
1,700
19,876
581
-
5,299
139,727
37,667
177,394		 Incoming
resources
(including
other
gains/losses
)
£
5,292
20
659
-
-
1,963
-
57,379
-
-
-
-
-
-
-
-
-
(292)
1,750
29,507
4,326
100,603
1,692
102,295		 Resources
expended
£
(2,032)
(200)
-
-
(3,831)
(875)
-
(34,282)
-
(262)
(95)
-
-
942
(24,920)
(7,895)
-
(19,465)
(420)
(4,058)
(3,495)
(100,889)
(1,741)
(102,630)		 At 19 July
2024
£
7,022
111
3,066
6,042
2,739
2,048
1,904
48,686
3,509
660
3,523
1,202
3,593
3,044
11,300
5,685
1,700
120
1,911
25,449
6,129
139,441
37,618
177,059

Purposes and restrictions in relation to the funds: Restricted funds:

Page 16

BrightSparks Arts in Mental Health Notes to the Accounts

es to the Accounts
Green Room Gardeners The Green Room Gardeners are based at the Clarendon Allotments and
are led by LPT and Brightsparks: Arts in Mental Health Group in
partnership with Wildscapes CIC. The project is designed to boost health,
wellbeing, self-esteem and confidence, whilst enabling participants to
develop horticultural skills, knowledge and experience, boost biodiversity,
and become ambassadors for the environment.
House of Circus Funding to cover workshop costs and venue hire.
Pictures + framing Historic funding received to cover costs of production of artworks.
All for One Vaccine Leicester City Council funding for workshops culminating in service user
performances.
All Together National Lottery Delivered by BrightSparks: Arts in Mental Health Group in partnership with
LPT, the project was to bring together different diverse communities in
engaging with activities to create wonderful artworks which were shared
in a publication. ‘All Together’ delivered over sixty multimedia arts
workshops across The Attenborough Arts Centre, The Highfields Centre,
and with The Khushi Ladies (based in the Belgrave area of Leicester).
Arts Workshops Funding from various sources to deliver art workshops.
Attenborough Art Funding to cover workshop costs and venue hire.
BLF Comedy Asylum Funded by the National Lottery Community Fund for this award-winning
project to continue to deliver its exciting programme of activities for a
further five years. The project traditionally delivers a series of twelve
comedy workshops each year culminating in yearly shows as part of
Leicester Comedy Festival.
This project now delivers:
• Regular workshops in hospital and in the community throughout the
year in Leicestershire, Nottingham, and Kettering.
• Comedy courses at The Leicestershire Recovery College and other
regional Recovery Colleges.
• A pantomime show delivered this Christmas in the Theatre at The
Attenborough Arts Centre.
Comedy on the Bus Supported by Leicestershire County Council and part funded from the
Comedy Asylum to deliver mobile comedy workshops.
MHSCE Arts Workshops Historic funding received at the inception of Bright Sparks for its’
establishment and running, such as materials, equipment and other items
of capital expenditure.
MHSCE Sounds Inc.
Painting for Wellbeing Delivery of art workshops at Stewart House, Mill Lodge and The Willows
funded by Leicestershire County Council.
Remote art Leicestershire County Council and ACE funded project to deliver remote
art workshops during the pandemic.

Page 17

BrightSparks Arts in Mental Health Notes to the Accounts

es to the Accounts
Riverside Festival 2022 Mini Arts in Health Festival as part of the larger Riverside Festival. With
our own stage presenting performances by mental health service users
from all our projects alongside a programme of arts, writing and dance
workshops and other stalls. A wonderful event which promotes social
inclusion of our service users as part of the wider festival.
School of Comedy A grant of £65,000 was secured from the Paul Hamlyn Foundation to
deliver a programme of comedy-based workshops in a school to support
pupil engagement with learning and wellbeing. The project delivered three
terms of activity at Willowbrook Mead Academy and a twelve-week course
of activity at Newbold Verdon Primary School.
Smoothie Launch Fund The Smoothie Group are coming to the end of two years funding from the
LLR ICB Project Launch Fund which has supported weekly music sessions
alongside DJ’ing sessions + Sound Production sessions on Mental Health
Wards. The group is based at The Bridge Centre in Belgrave.
Word WORD! Is a Leicester-based voluntary organization delivering one of the
longest running poetry events in the UK, alongside an expanding
programme of other activities. The organisation is nationally unique in
being co-produced by an NHS Trust – LPT, and is an exceptional example of
mental health partnership working, with many of our performers and
audience coming from our mental health community.
Comedy Wellbeing Hubs Getting Help in Neighbourhoods Fund, distributing community based
mental health support for the ICB. The project delivered weekly
workshops in Loughborough, Coalville, Desford and Burbage. Funding has
been re-granted from 1 April 2024 for a further twelve months’ activity.
Community Matters National Lottery funding to support community meetings.
Humour Hubs The Humour Hubs programme has been funded by the ICB's Getting Help
in Neighbourhoods fund for the past three years and is funded until March
2027.
The programme offers regular comedy based workshops in community
venues around Leicestershire. We work with partner organisations to build
groups that people living with mental health challenges feel safe and
welcomed in to be creative and build self confidence through comedy
while making friends.
Other Funds

15 Analysis of net assets between funds

Analysis of net assets between funds
Fixed assets
Net current assets		 Unrestricted
funds
£
423
176,636
177,059		 Total
£
423
176,636
177,059

Page 18

BrightSparks Arts in Mental Health Notes to the Accounts

16 Reconciliation of net debt

Cash and cash equivalents
Net debt		 At 20 July
2023
£		 Cash flows
£		 At 19 July
2024
£
177,706 (2,988) 174,718
177,706
177,706		 (2,988)
(2,988)		 174,718
174,718

17 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 19

BrightSparks Arts in Mental Health Detailed Statement of Financial Activities

for the year ended 19 July 2024

Income and endowments from:
Donations and legacies
Donations
Transfer from other project
Charitable activities
Development & Fundraising
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Donations
Total of expenditure on raising
funds
Charitable activities
Project & Workshop Delivery
Total of expenditure on charitable
activities
Employee costs
Staff training
Temporary staff
Travel and subsistence
Premises costs
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures and
equipment
General insurances
Information and publications
Legal and professional costs		 Unrestricte
d funds
2024
£
1,672
0
1,672
20
20
1,692
-
-
-
605
605
605
-
0
0
-
-
0
0
0
582
0
581		 Restricted
funds
2024
£
268
659
927
99,676
99,676
100,603
3,000
3,000
3,000
77,941
77,941
77,941
2,295
659
2,954
-
-
3,312
3,312
208
-
13,474
13,683		 Total funds
2024
£
1,940
659
2,599
99,696
99,696
102,295
3,000
3,000
3,000
78,546
78,546
78,546
2,295
659
2,954
-
-
3,312
3,312
208
582
13,474
14,264		 Total funds
2023
£
13,212
-
13,212
67,069
67,069
80,281
4,517
4,517
4,517
75,215
75,215
75,215
-
-
-
97
97
2,871
2,871
311
491
2,094
2,896

Page 20

BrightSparks Arts in Mental Health Detailed Statement of Financial Activities

BrightSparks Arts in Mental Health
Detailed Statement of Financial Activities
Audit/Independent examination
fees
Accountancy and bookkeeping
Consultancy fees
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net expenditure
Net expenditure before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 -
554
-
554
1,135
1,741
-
(49)
(49)
-
(49)
37,667
37,618		 -
-
-
-
19,949
100,889
-
(286)
(286)
-
(286)
139,727
139,441		 -
554
-
554
21,084
102,630
-
(335)
(335)
-
(335)
177,394
177,059		 660
1,030
100
1,790
7,654
87,386
-
(7,105)
(7,105)
-
(7,105)
184,499
177,394

Page 21