REGISTERED COIAPANY NUMBER: 12828390 (England and Wales) REGISTERED CHARtrY NUMBER.. 1196255 REPORT OF THE TRUSTEES AND UNAUDrrED FIIIANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 FOR BRIGHTER DAYZ 1st Fts)or Watersldè H¢us¢ Walers*k Drfve Wlgan Lan(xthrg WN3 5AZ
BRIGFrrER DAYZ CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2D23 Pag8 Reference and Admlnlstratlve Dstails Report ot the TnJ8to0s 2 to 3 Independent Exarnlnevs Report statement of Flnanclol ACtMeS Balance Shèèt Notsg lo tha FlnAndal Statèments 7 to 9 Dfrta118d SiatÈrnortt of Flnan¢lal A¢dvltks 10
BRIGHTER DAYZ REFERENCE AND ADMINISTRATfvE DEtAILS FOR THE YEAR ENDED 31 AUGUST 2023 Trustees M Gerrard Ifeskwj 24.10231 Ns L G8rrard S Malona L smth18pws 24.10.231 S Hathaw (8FVOntwJ 24.10231 Reglster•d offlc• 1 Waten4rKks BIn88s P Slwkn'8 way Wwr'.rvJton Road lThJu3lrlal Estate Wig8n WN3 6GW R8918t6red comPanynumT I282&3) {Enoland gnd Ws} Rogl$tered char1ty t)umbeT 1196255 Indvpènd8nt axaminor NR8 1st FknrWatWSK18 HcAw8 Walerdd8 DIN8 gan Lanc85hire WN3 5h2 Pago 1
BRIGHfER DAYZ REPORT OF THETRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023 Thg truste8s who are 8lso fthwtors of Ihe (knly pwposès ol Ihe CompAnles Acl 2006. ye8ent theJr r8POrt the finar18] statements ol the tharily for tho year onded 21 AwJust 2023. Th& tru518BS have adoplwj the proviskns or AcCounj and R8¥Kbrting by Gharities.. Slatement of Recomm8ed Prdcli(% applleabla 10 (artt188 pr8pari the aceounts in 8CfA)rdance ith th& FInanral R8Erf>n0 Slayjard appMc4e the UK and Republk c4 Ireland IFRS 1021 (effscth 1 January 20191. Oblè¢tlve$ and actlvltles Obl6Ctive8 and a¥ms The objeGls of Brighter DayL CIO las sel out In c¥Jr fr#Jndatlon mojel C¥)nSti1). Is the rd16f of thadren f1¢ or rrEnlal dI5abllltleG andl¢x life Ilmillng Illnès Imng in the borwgh of Wigan and Lelgh, In but n¢t 9xduslvgly, by th8 prowlsion frff&splLe. care 8nd 8Llw£t io PalS and rerS of w¢h ¢hlkli8n. Our CIO h8s out ils purp08es for the Wb1 benefrt in many ways. Ihi5 ha5 in ium hèlpÈd fa1&e$ of chlldren and young gdulls w4th ad(Skn'onal needs by prtwiding th8m ne8d6d SpIt& aim 1$ lo relieve lamily brnakdowns through what our CIO Ihem, incIj1 eNOal support. r&sF4te, parent emtK)14Eim¢nl courses, and also I us pft)TrAdSng the thra18nd youNJ athjlts several (thff&rènl ac118$ and different lyFos ol play Ih8¥apy. InIr8d grovnd the1ro% Indmdual n8eds. We tfhe Trusla8sI tak8n lh8 commlssk)n8 bendti guida1 into &xwil vthen maklng any deiisth ft Is relevanl lo, A¢hlevement and perfomisnc• Charltsljle activitiÉs Th8 maln ach18V8ments ol BrwJhtgr t)ayz Charlty thL8 perfod as SBI out in Jjr ectIV9S and aCtieS has bE BcCoMlShed. We wèrè aFAe lo rèach 1 lo more than on9 hKIrnI fam1 from lh6 I1 mMunitY and $urrvundlng areas and provle them Vllth muth nwled respile lar& fo.. tlieir th1dre and youw athjlls disabilib&s. This has h&d a w>slUvo knpad in Ihg 9fffgcl Ihal li has helped fnIf Io 8¥dd teakdo5 Ihqlr larnily ne(w. It has h8lp8d to pr8v8nt soaal isolati, and af40 hglped to a dlIne li tJ rnontsl of these fwn4ig8. We have been 8uwgsslul In ¢reaYryJ a peer sw(t rD) 7Arythin the nrity that 8UPPttrt eten r85idents. arvj opens UP opportunlligs to them. We have ts8 abb to brfng pamts togeth8T ty fLThlTrg sesslor thkn Iho tre. and ara currenuy grovAng oui aller 8chryJ wclal p$. Bnd more gr<MJPS Ik)r1 to hier&si8. We also eontknuously gToving trMAlday dub with fuknjrè plaKis lo extend the current btildhg to fiJtth6r Incroa80 our cumnt capadly, aTrd help and more f8mllles kn wl In thg futur8. Dng thls wrf(xl, we have also reached OJL io Ihird party Sectors and mull13genryworg to eate b9tter pa(kngo$ for r famllbs. Fundraislng altIeS Wllh us l%Jing 8 MévAy &slabKghed Charity, tyro lo estatAish Ourse6. havenl 8wli8d for 8$ UCh fundlng 88 would 0115k 10 In thls ar. h(y•kvar th8 few antS we wt bjds In were gJ¢cessfvl with. And ths enabled us to makè improvements lo the Cent[9, our pylmary fom b01r trnproY9TrtS ID Ihg S8rtsory r(x)w, and th8 purehasa of speciali6( equlpmert Igh. Flnanclal rèvlèw Flnan¢lal posltlon De5plte us belng a Tr8Y e8tab11shbd Charlty. and 5tUw (yJt when (he psThJonNc In fiAI s¥Anu. wo have $111 managed to hay8 a SU[1 yè¥ fknaKklly and It eXC88dod our previoLts exp8clatlons. As our Inecthe l&Ye Incr6a88d, our yasrfy costs Blso incre8seo due lo tho inue&rye Ip. ad1lY levels and the Owth or th8 Ch8rfly. Our hIe$l Inttoe8e w88 that of stsff WBg85. dug ID eypaThJlw rw tearn to acM[18le the c¥)ntinwus won9 of Iha Charity. Prfnclpal lundlt)g Bourc•s The ndpa1 Sour< of fundlng In Ihe year WAS Incom8 frun Sav$ Fwovth, Ihis soutt of Inoom& malnly came from locaj authoriti6s (yJmmls5fonÉd wkagEs Lrf re. and so was a 31abl8 Sc)tj* of knrne that vhll be Jngoing during the growih of Iha Chaity. During Ih13 y8aT wère also lortunab to rwhft fun(Jlng I our lotal aulhority, from a fèw suttéssful grant bl¢A and trr¢Ngh 98neral fundraislng thal vas org?nis8d by ourselves. Thls intomé combined has rnaknly funded eyndilllie wh7e881 sdartes, aTrJ ad151e e¥pans89 In relallon to any ol&ts wè have undertaken IhrouglKwl yaar.
BRIGHTER DAYZ REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AVGUST 2023 Flnanolal revlew RoseNes pollay Briohter Da Is a Gharily leh alms ¢0 bè a sustAknable OWJIs8lkn. wO Are here for many ar8 10 tthlg, 8nablirvJ 8 to conliNuo lo provlds help and support lo thlkjren. ycwTrJ persons nd Ihelr tamuy uThis. We cwenuy hohl six months runnlng wsts Sn our tB5ér. ov8r the next iwelve mc4)ths we are hLytrvJ to incr8asÉ tN$ reseNe lo Iwelve tnonlhs wnnlnu co8ts, so that we hav8 8 thwdal o)ntlngency pL4n In tApth. structure, govornane• and managèmont Goverrtlng do¢umvnt Th? tharity ts trOlled by Its govemlng douJrn8nL a d8•d c¢ tnTsL and ¢on8tituteg a fimjted rnpany, Ilnthed by guarantse. aB deffnèd by Ihe Cornpani6s AGt 21M)6. Th8 Chadly CIO is contrd16d by its goveTh¥ng d(Mxwn&nl trhÉ ndt)N mtrfl•l ConstUtl. Its aTU0lg8 of a880Ci8Uon, and ¢$11tUtes a Ilmlied Company, Ilmlt&J by gu¥anlee. a8 dèfvad by th8 Companles Ael 2LYX. RÈcYuiimont and appolntment ol now InJ$1885 The Iruslees K4ho have sefved durfng fhe year are set (xrt Pa l ol thts (kMwmÈnt. Tho trust8è9 8Tr apXted by mgmber5 of the Charlty. Th& ttustefys re each at G&ral MeetlNJ and may offer themsolv98 lor re-de In 8ccordan(x with the article8 018s50cl organ1sl0tta1 slructtire Ch&dly Is a0Md by the Board of Tnjstees, 4th1th Incle5 Ihe lTu9 and meets rwJul8rly to oversèe tha rk and d8velopmenl of the orga1SatW. Tr managgThent ieam 1$ T45&bI& r(w eeIng the strategir dgvelopment ol th8 onallOn, i[Kdiffg long lerm susta1bl1ty, reuuitrnent, Ittentl and sjpSK)n of 8iaff, prolecl dèvdoprnenls Soeng funding. tMJck38t managem8nl and Iha dgy to day fL¥thkng ol tho DrgwL1saln. Thg Management team Is dotal8d b811M. LyTthw Stone . MBnaging txrectorlcentre Ernma Eastham - Opgralons Dlreclorioiri Man Der(1 Prf8y - DepuLy C*nlie Manag8r 13.11 23 Approv by orfarof the trrd oftsustees (.................... .... . . and on behalfby.. Page 3
It4DEPEND EXAMINElfS REPORTTO 17IE TRUSTEE8 OF BRIGHTER DAYZ Indeponf examlnerfs report lo the true06 of Brlghf8r Dayz Imhp Compan) I report lo Ihe tharity Iw4tslgg5 on my examInal of th8 a&tS ol the Companyfor the year ènd 31 AusL 2023. Respon$lbllltles and bzsls of report As the chartt5 truslees of Iha Comp8ny land also Its 1Clo lorlhe ofcomp8ny bwl you arè rèsponsbl8 for the pr8paT8llon of the a¢GtyJnts In a(xordance vAlh the requlrThnts ol the CotnWi98 Act 20( (U)e 2006 Acl'l. Hang sAllsfied my¥£ll thal the 8ux)unts of th8 comp are not reqthd to be Lmd8r Part 16 of the Acl and arg elIulb for Ind&P8ndl 8xarninallon. I r8fKbrf in respeci of my px3mlnatkn ol your th8ritys acCLnts as canl>J out under Section 145 of the CharfU&s Ac(2011 Cthe 2011 Acri. out my ex8mlnatiDn I havo followed the DIreCtnS by thg Charity Crrtnmlsdon under secti 145151 <bl ofthe 2011 Ad. Indep¢ndtnt mineRS slatwnent Slnce your chthws gross incom8 ex1&d £250,0 y¢r musl b& a m&mber of a Islsd bcmty. I can cc•)firm that l am qualif lo undertake the oxarwnation bU98 1 am a M)ber d the Insliluto of Chartored Acuuntanls In England and Wales, vthlch Is ol the bodies. I havo compl8tgd my exanTra'0n. I ci)nfirrn Ut no maltars have cL¥fbe to my attenW wfth th8 8xqmlnaUon GIng me cause ta bthve.. aGeA)unlng Tora VJre nol koptln res of the Cornpany as requlred bySECtkn 386 01 Iho 2006 Acl: IX Ihé etS do n(It ac¢ord wilh those Ols.. the accounts do not conwy wilh lh6 aCnti ruernts of S8ction 396 01 Ihg X106 Acl ttthèr fhan any r8quiremenl Ihal If accounts a true and lalr waw wlgth kn rK)t a tnattor conSIdèd as pari of 811 Independent examlnalion., oi tha accounts have ni bean pr8pared In a¢Ix)rd{ th8 methods and pthcJrd8s ol tho Stslemenl ol Rec0[nrnand Pr8Ctlc8 w)uTrting aThl retmwting by fts1ti9s 19rw)IO to ¢haritigs proparfng 11)elr Saunts In a¢(xjrdanceih tho finaDckl Repon9 Starard gpp4cat4e k) the UK Republit of IrelaTh4 (FR8 1021}. I have no concerns and hav& me woss rm) 011 maltars In th)n wAlh the 6xamlnalon to attention ghcrtjld be diawn In th65 report In ordèr to enablo 8 prw8r und•rstandkvJ of lh• 3ccwTrtg to be maoh*l. Mr Ndl Whlldwham BA (Hons) FCAATT NR8 1st Floor Waiwsld8 Hous8 Watersld6 Drl Wan Lancashlr8 WN3 5AZ Dat&:... Pag9 4
BRIGHTER DAY2 STATEMENT OF FINANCIAL AGnwTIES FOR THE YEAR ENDED 31 AUGUST 2023 Perjod 26.10.21 Year End8d 31.B.23 Ltnrestrfcted fuhd 31.8.22 Totsl fundB Notos INCOME AND ENDOWhlE14TS FROM Donallons ond legathes 1,584 249.9B7 EXPENDITURE ON RaislThJ funds 82.380 82,298 ¢harftBble o¢tivbtlÉs EtiOn 178.623 82,866 Total 261.203 165.154 NEf INCOME 40.3B1 RECONCILIATION OF FUNDS Tolal fundg brought forward 84,833 TOTAL FUNDS CARRIED FORWARD 125214 84,833 The nolos f(Ym part of Ihese financh81 statemènls P¥5
RFrrER DAY2 BALANCE SHEET 31 ALIGUST 2023 31.823 Unrestrict8d fund 31.8.22 Totsl funds GuRRE ASSETS Dgblors Cgsh at bank 39,329 87.8x1 52.675 33.258 127,179 85. CREDITORS Amounts folliNg due ¥thIn Me 11.9651 (1.1001 NET CURRENT ASSETS 125.214 ,833 TOTAL ASSET8 LESS CURRENT UABILrriES 125,214 84,833 Ngr ASS5 125.2fj4 84.833 FUNDS Unrestrl¢t8d funds 125.214 84,833 TOTAL FUNDS 125.214 84,833 The rthqviable company Is 8ntEtled to exemplon fri wtht Sgd]on 477 of the Cw)anl6s Act 2008 fv the year onded 31 Aust 2023. The members have not requlrad the (ornpany ts) oblaui an audl Gl Tts {knaal stat8mants fr)r thg ypar n 31 August 2023 In aGcxy71an¢e ilh S8thon 476 ofthe CoMpan$ACt 2008. The trusl&es afknwledge Ihetr r&qpandbilllies lor lal ensurtng th81 the d1arftalo ¢x)rryJaHy keeps a(xx)Lh)Ing re(ayd8 that eA)mptry Imth Se(thn8 386 387 01 thè ¢ompanles Act 2006 and prepariNJ finarKial slalom8nts whlr ve a Iwe ard fair view oftrLO $ts18 0(aff8 of d)8JKthle ctsmpsny as 8t the 6nd of each finaTrcial year and ol its sUrpS defacll kn each flnanckgl year In ac(x¥dar wilh th6 quSrsrnents of Secllans 394 w)d 395 and othatVKg the rLrnmen tsf Ihe Companies Act 2008 rotauno io finandal 8l8tgrnl$. to Ihe GharftatrA8 )mqny. Th888 flnAncLol stalgrnoniB have b88n pwpared in ?¢(*dan Ihè 8FWicaJAa to drtabl8 (£¥an1&S ssjtied lo Ihe smal ¢omp8nles regime. men18 re approved by the B(wd T¢5 and auth1 fv issuè and WBTO $ed tohafby.. Ibl ¢181 Thè notes form part oflhes8 flngnLqal statenKnts P6
BRIGHTER DAY NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 AUGUST 2023 ACCOUNTING PoLlEs BaÈls of preparfng the flnandal statements Th& finonLyal sl8tém8nts of tha charttable (xjmpany. 7Athh L4 a lIty under FRS 102, have been pryr8d in a¢¢ordancÉ> wth Ihe Chariles SORP {FRS 102}'Accrwnty aNI RepotlNJ by Charttles.. S14tem8nt ol Rwmmèndèd Practl¢e app]irabl8 to thar65 wepathg the accamt8 In cOr{lane£ vAth tha Financial R¢portlroJ Standard ple&ble in tho UK and RewbltG of IfdaThJ IFRS 102) leffectfve 1 Uary 20191,, FlnanuAI Ropoth StandaTd 102 Tr Flronryal Reporbng Standard applicale in the UK and Rewblic of Ireland, and thè Companle8 AGt 21. Th8 financlal statemenls ha Lmdèr t1c(aL cnsl corNenkn. Ail IncL)m6 Is relled In Ihe Stalerft8nt of Flnancthl Aelmlles the ththly has enUtl8m8nt to tho funds, 11 Is probabl6 Ihal the 11 b8 8nd the 8mount c8n LE mea$w rdlabty. ExperEdituro Llabllltl8S terx)gnlsed as exp8ndlhT8 as S( Bs there Is a legal OT constwdyB IWigahDn mmIttIng Ihe ch8rfty to that 8xp8nditure. wobatAa Ihat a transfer ol b8n&nts be rewwed in seidement and tha 8mounl of the obligatiw L¥n be m$asuT2d relHbly. EyThthtur8 Is 8CAX)ullt8d lor on an basls and has begn cl859hled under he8ding¥ Ihat aggwatè all i1 k) th& r21euw. Where o)sts GaDnol b8 dkn¢lly attri1j to partIr h8adthgs W hAVè been alhThtad to l[las a b3g& consL%tènt w41h the u¥9 ol wsour$. Taxatlon The oharity Is exempi l.Tm oJrwraUDn laxon Its charftablaaCt. Fund a¢¢ounting Uni8slrtoted furnls cAn be used kn aox1d with the 4knrltdAe 91 Ihe dsueuon ofthe trustee& Restricted funds can onw b8 usèd lor partitxtstestrlcled wrpxJs8S WtINn Iho d)le(s of the chwty. Restrictiot)3 artse when spgcitted by th8 donor Oren funds are rals&J for parNuJlar reslrfct8d wrposes. Furfher ènailon of IhB nature aThJ purF•Xg 019aEh (d irKJ1 kn the ncles to Ihg flnamaal Statemls. Pon$lon costs and othèr postwrdlyement benefits Th8 charllabla company cwate¥ a d8find ts)Dtsthulton pgnwon sth&mg. Contntlon¥ payable lo th charfIae companys p6ndon schemo 8re chw to Ihe Statement of Flnan(yal Ar18 in the to whlch they rdats. RAISING FUNDS Raising donattollg and189ad•8 Period 26.10.21 to 31.8.22 YearEnded 31.B.23 Support costs 2.663 Inw8tm8nt Management eosts Pertod 2&1D.21 to 31.8.22 Year Ended 31.823 R8nt Ixjllecuo 21,6(K> 18.OIKI Are98t6 amwnts 82.298 Page 7 c(mlinu8d...
BRIGHTER DAYZ NOTES TOTHE FINANCIAL STATEMENTS- cotttlnued FOR THEYEAR ENDED 31 AUGUST 2023 TRUSTEE REMUNERATICW AtrID BENEFITS Th8f8 were no Ite&s. remHaton or otsr I&ta the year 81x1 31 jguSt 2023 th8 perf(xJ endod 31 Auuust 20Y2. TNstees' expons•5 Thgrg tswlges, •xpenges ld for Ihe year ded 31 Augusi 2023 IKW for the perfoj ended 31 A1 2022. COMPARAfivES FOR THE STATEMENT OF FINANCIAL ACTMTE8 Unyestrlcitsd fund INCOME AND ENDOWPAENTS FROthI Donallons and leg8e*s 249.987 EXPENDITURE ON Raising fvnd¥ 82.298 Charflable actl¥4tl85 Educatlon 82,856 Total 165,154 NET IMCOME 84.833 TOTAL FUNDS CAKRIED FORWARD 84,&33 DEBTORS: AAIOUNTS FALUNG DUE wmiiN ONE YEAR 31A.23 31.8.22 Trndo d&btfjrs oth8rdèbto 36J29 3,0 49,875 3.000 39.329 52,875 CREDITOR8.. AMOUNTS FALLING DUE wrrHIN ONE Y&IR 31.&23 31.822 Soc181 seojrtty and olherlaxas Olhéru8dkors 515 585 1.965 1,100 MOVEMENT IN FUNDS Net movement In funds At 1.922 31.8.23 UnStrIcted funds 84.833 40.381 125,214 TOTAL FUNDS 40.381 12S214 .Pa988 conl1nu...
NOTEP TO THE FINANCIAL STATEMENTS. conllnued FOR THE YEAR ENDED 31 AUGusf 2023 MOVEMENT IN FUNDS- ¢onllnugd Nat Mov6nt h funds. i1ded in IhB at*Mare as fi)Il¢ Incomlng reBour Re8ourcg5 Movement 8xpgnded In funds Unreslrkted fund8 Genal fuNJ )1.584 {281,203) 40,381 TOTAL FUNDS 301,584 1261,203 4D,381 Compgrndves for movement In funds et movoment In hENI$ 31.822 UnrÈstrlct8d funds GenÈrBI fund 84,833 TOTAL FUNDS 84.833 crat nd mov0ml i) fwds, lTraled in thp above a8 f¢A.. Incomlng resour¢es Resources expondad Movement in fund% Unre$trlcted fund8 Ggnerdl fund 249.7 1165.1541 84.833 TOTAL FUNDS 249.987 1165.1541 84,833 RELATED PAKry DISCLOSURES Th9fe were no relaby party l¢Y Ihe yw 31 August 3. P8ge 9
BRIGkfTER DAf£ DETAILED STATEMENT OF FINANCIAL A[iVEs FOR THE YEAR ENDED 31 AUGUST 2023 Pgrlod 2&10.2 Year Ended 31.823 31,8.22 INCOME ANO ENDOWMENTS Donatlons and l•ga¢les Donalions 301,584 249,987 Yotsl tncomlng resourGe8 201.584 249.987 EXPENDITURE Othar chatabl0 actlvilie5 Purehases eiJ.780 61,635 Investment managgrnent Rant colleclion 21,800 18,000 Charllabla 4ctiYltlg8 Wagès Ptlnslons Insuranc8 Telephone Po8tsge and 8ts1ionery IS1.436 2.587 7.294 1,767 231 64,349 656 3.T12 524 154 163,315 69,455 Support Costs Management Rates and water 1,273 5.735 Flnance ank LaorueA 411 Information tèchnology Sundrfes IT Softre and CoUmaeS 1045 4,684 2,8Q3 3.405 7,929 6,098 Olh&r Motor Vehicle EXP0$ staff Trainhg 3.949 30D 1.265 4,249 1270 Governan costs Ac¢ounlancy fea& 1.eA8 2,683 Tol81 res¢JJrc4s expend 261,203 185,154 Nèt Income 40.38", 84,833 Thls page does not fimi partof th8 StabJiorylkLOnLMal staternent8 Pagg 1Q