**REGISTERED COMPANY NUMBER: 12828390 (England and Wales) REGISTERED CHARITY NUMBER: 1196255**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
## **FOR**
## **BRIGHTER DAYZ**
NRB
1st Floor Waterside House Waterside Drive Wigan Lancashire WN3 5AZ
**BRIGHTER DAYZ**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|10|
|**Detailed Statement of Financial Activities**||11||
**BRIGHTER DAYZ**
## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 AUGUST 2024**
**Trustees** M Gerrard (resigned 24.10.23) L Gerrard S Malone L Smith (appointed 24.10.23) S Hathaway (appointed 24.10.23) **Registered office** 1 Waterworks Business Park Stephen's way Warrington Road Industrial Estate Wigan WN3 6GW **Registered company number** 12828390 (England and Wales) **Registered charity number** 1196255 **Independent examiner** NRB 1st Floor Waterside House Waterside Drive Wigan Lancashire WN3 5AZ
Page 1
**BRIGHTER DAYZ**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of 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 2019).
## **Objectives and activities**
## **Objectives and aims**
The objects of Brighter Dayz CIO (as set out in our foundation model constitution), is the relief of children with physical or mental disabilities and/or life limiting illnesses living in the borough of Wigan and Leigh, in particular but not exclusively, by the provision of respite, care and support to parents and carers of such children.
Our CIO has carried out its purposes for the public benefit in many ways, and this has in turn helped the families of children and young adults with additional needs by providing them with much needed respite care. Our aim is to relieve family breakdowns through what our CIO offers them, including emotional support, respite, parent empowerment courses, and also in us providing the children and young adults with several different activities and different types of play therapy, centred around their own individual needs.
We (The Trustees) have taken the commissions public benefit guidance into account when making any decision it is relevant to.
## **Achievement and performance**
## **Charitable activities**
The main achievements of Brighter Dayz Charity for this period as set out in our objectives and activities has been accomplished. We were able to reach out to more than one hundred families from the local community and surrounding areas and provide them with much needed respite care for their children and young adults with disabilities. This has had a positive impact in the effect that it has helped families to avoid breakdowns within their family network, It has helped to prevent social isolation, and also helped to reduce a decline in the mental health of these families.
We have been successful in creating a peer support group within the community that provides inclusive support between residents and opens up opportunities to them.
We have been able to bring parents together by running sensory sessions within the Centre, and we are currently growing our after school social groups, and adding more groups tailored to particular interests.
We are also continuously growing our holiday club provisions, we are now well underway with our extension plans of the Centre, and have already completed quite a lot of work on our upstairs to enable us to further increase our current capacity and to be able to help even more families in need in the next year. Our next step with upstairs is to raise enough funds through the Charity to install a disabled lift and make the building accessible to all. We are awaiting to hear the outcome on a few grants in regards to this.
During this period, we have also reached out to third party sectors and multiagency working to create better packages for our families.
We have organised several training sessions throughout the last year for parents and carers, and held regular coffee mornings, this has proved to be very popular and also very helpful to some of our families and so this will continue into our next financial year.
## **Fundraising activities**
With us being a newly established Charity, and trying to establish ourselves still, we have only applied for a small number of grants, we were successful in some for small amounts, and this has enabled us to make improvements at the Centre.
## **Financial review**
## **Financial position**
Despite us being a newly established Charity, and starting out when the pandemic was in full swing, we have still managed to have a successful year financially and it exceeded our previous expectations. As our Income levels Increased, our yearly costs also increased due to the increase in activity levels and the growth of the Charity. Our biggest increase was that of staff wages, due to expanding our team to accommodate the continuous growing of the Charity.
Page 2
**BRIGHTER DAYZ**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024**
## **Financial review**
## **Principal funding sources**
The principal source of funding in the year was income from our services provided, this source of income mainly came from local authorities for commissioned packages of care, and so was a stable source of income that will be ongoing during the growth of the Charity. During this year we were also fortunate to receive some funding from our local authority, from a few successful grant bids, and through general fundraising that was organised by ourselves. This income combined has mainly funded expenditure on increasing salaries, and administrative expenses in relation to any projects we have undertaken throughout the year.
## **Reserves policy**
Brighter Dayz is a Charity which aims to be a sustainable organisation, so we are here for many years to come, enabling us to continue to provide help and support to children, young persons and their family units. We currently hold six months running costs in our reserves, but over the next twelve months we are hoping to increase this reserve to twelve months running costs, so that we have a financial contingency plan in place.
## **Structure, governance and management**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The Charity CIO is controlled by its governing document (The foundation model constitution), its articles of association, and constitutes a limited Company, limited by guarantee, as defined by the Companies Act 2006.
## **Recruitment and appointment of new trustees**
The trustees who have served during the year are set out on page 1 of this document. The trustees are appointed by members of the Charity. The trustees retire each year at the Annual General Meeting and may offer themselves for re-election in accordance with the articles of association.
## **Organisational structure**
The Charity is governed by the Board of Trustees, which includes the trustees and meets regularly to oversee the work and development of the organisation. The management team is responsible for overseeing the strategic development of the organisation, including long term sustainability, recruitment, retention and supervision of staff, project developments and seeking funding, budget management and the day to day running of the organisation. The Management team is detailed below.
Lyndsey Stone - Managing Director/Centre Manager Emma Eastham - Operations Director/Office Manager Demi Priestley - Deputy Centre Manager
Approved by order of the board of trustees on 20 December 2024 and signed on its behalf by:
L Gerrard - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHTER DAYZ**
## **Independent examiner's report to the trustees of Brighter Dayz ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company 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 accounts 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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Mr Neil Whittingham BA (Hons) FCA ATT
NRB 1st Floor Waterside House Waterside Drive Wigan Lancashire WN3 5AZ
20 December 2024
Page 4
## **BRIGHTER DAYZ**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024**
|**Unrestricted**
**Restricted**
**fund**
**fund**
**Notes**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
391,582
5,000
**EXPENDITURE ON**
Raising funds
2
91,583
-
**Charitable activities**
Education
283,947
-
**Total**
375,530
-
**NET INCOME**
16,052
5,000
**RECONCILIATION OF FUNDS**
Total funds brought forward
125,214
-
**TOTAL FUNDS CARRIED FORWARD**
141,266
5,000|**31.8.24**
**Total**
**funds**
**£**
396,582
91,583
283,947
375,530
21,052
125,214
146,266|**31.8.23**
**Total**
**funds**
**£**
301,584
82,380
178,823
261,203
40,381
84,833
125,214|
|---|---|---|
The notes form part of these financial statements
Page 5
## **BRIGHTER DAYZ**
## **BALANCE SHEET 31 AUGUST 2024**
|**Unrestricted**
**Restricted**
**fund**
**fund**
**Notes**
**£**
**£**
**FIXED ASSETS**
Tangible assets
6
3,873
-
**CURRENT ASSETS**
Debtors
7
39,243
-
Cash at bank
99,354
5,000
138,597
5,000
**CREDITORS**
Amounts falling due within one year
8
(1,204)
-
**NET CURRENT ASSETS**
137,393
5,000
**TOTAL ASSETS LESS CURRENT LIABILITIES**
141,266
5,000
**NET ASSETS**
141,266
5,000
**FUNDS**
9
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**31.8.24**
**Total**
**funds**
**£**
3,873
39,243
104,354
143,597
(1,204)
142,393
146,266
146,266
141,266
5,000
146,266|**31.8.23**
**Total**
**funds**
**£**
-
39,329
87,850
127,179
(1,965)
125,214
125,214
125,214
125,214
-
125,214|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20 December 2024 and were signed on its behalf by:
L Gerrard - Trustee
The notes form part of these financial statements
Page 6
**BRIGHTER DAYZ**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2. RAISING FUNDS**
## **Raising donations and legacies**
||**31.8.24**|**31.8.23**|
|---|---|---|
||**£**|**£**|
|Support costs|33,900|21,600|
Page 7
continued...
**BRIGHTER DAYZ**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024**
## **3. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||**31.8.24**|**31.8.23**||
|---|---|---|---|
||**£**|**£**||
|Depreciation - owned assets|229||-|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||**INCOME AND ENDOWMENTS FROM**|**Unrestricted**
**Restricted**
**fund**
**fund**
**£**
**£**|**Unrestricted**
**Restricted**
**fund**
**fund**
**£**
**£**|**Total**
**funds**
**£**|
|---|---|---|---|---|
||Donations and legacies|301,584|-|301,584|
||**EXPENDITURE ON**||||
||Raising funds|82,380|-|82,380|
||**Charitable activities**||||
||Education|178,823|-|178,823|
||**Total**|261,203|-|261,203|
||**NET INCOME**|40,381|-|40,381|
||**RECONCILIATION OF FUNDS**||||
||Total funds brought forward|84,833|-|84,833|
||**TOTAL FUNDS CARRIED FORWARD**|125,214|-|125,214|
|**6.**|**TANGIBLE FIXED ASSETS**||||
||**COST**|||**Fixtures**
**and**
**fittings**
**£**|
||Additions|||4,102|
||**DEPRECIATION**||||
||Charge for year|||229|
||**NET BOOK VALUE**||||
||At 31 August 2024|||3,873|
||At 31 August 2023|||-|
Page 8
continued...
**BRIGHTER DAYZ**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024**
|**7.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Social security and other taxes
Other creditors
**9.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
Restricted Funds
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Restricted Funds
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**31.8.24**
**31.8.23**
**£**
**£**
36,243
36,329
3,000
3,000
39,243
39,329
**31.8.24**
**31.8.23**
**£**
**£**
-
1
1,204
1,964
1,204
1,965
**Net**
**movement**
**At**
**At 1.9.23**
**in funds**
**31.8.24**
**£**
**£**
**£**
125,214
16,052
141,266
-
5,000
5,000
125,214
21,052
146,266
**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
391,582
(375,530)
16,052
5,000
-
5,000
396,582
(375,530)
21,052
**Net**
**movement**
**At**
**At 1.9.22**
**in funds**
**31.8.23**
**£**
**£**
**£**
84,833
40,381
125,214
84,833
40,381
125,214|
|---|---|
Page 9
continued...
**BRIGHTER DAYZ**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024**
## **9. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
301,584
(261,203)
40,381
301,584
(261,203)
40,381|
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted Funds
**TOTAL FUNDS**|**Net**
**movement**
**At 1.9.22**
**in funds**
**£**
**£**
84,833
56,433
-
5,000
84,833
61,433|**At**
**31.8.24**
**£**
141,266
5,000
146,266|
|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted Funds
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
693,166
(636,733)
56,433
5,000
-
5,000
698,166
(636,733)
61,433|
|---|---|
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2024.
Page 10
## **BRIGHTER DAYZ**
||**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**|||
|---|---|---|---|
||**FOR THE YEAR ENDED 31 AUGUST 2024**|||
|||**31.8.24**|**31.8.23**|
|||**£**|**£**|
|**INCOME AND ENDOWMENTS**||||
|**Donations and legacies**||||
|Donations||396,582|301,584|
|**Total incoming resources**||396,582|301,584|
|**EXPENDITURE**||||
|**Other charitable activities**||||
|Purchases||57,683|60,780|
|**Charitable activities**||||
|Wages||227,560|151,436|
|Pensions||3,125|2,587|
|Insurance||8,293|7,294|
|Telephone||5,411|1,767|
|Postage and stationery||811|231|
|**Support costs**||245,200|163,315|
|**Management**||||
|Rates and water||7,889|1,273|
|Rent||33,900|21,600|
|**Finance**||41,789|22,873|
|Bank charges||259|411|
|Fixtures and fittings||229|-|
|**Information technology**||488|411|
|Sundries||6,735|3,045|
|IT Software and Consumables||10,538|4,884|
|**Other**||17,273|7,929|
|Motor Vehicle Expenses||8,043|3,949|
|Staff Training||1,434|300|
|**Governance costs**||9,477|4,249|
|Accountancy fees||3,620|1,646|
|Total resources expended||375,530|261,203|
|**Net income**||21,052|40,381|
This page does not form part of the statutory financial statements
Page 11