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2025-08-31-accounts

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Charity registration number 1196255 (England and Wales) Company registration number 12828390

BRIGHTER DAYZ

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

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BRIGHTER DAYZ

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs L Gerrard
L Smith
S Hathaway
Ms S Malone
Charity number (England and Wales) 1196255
Company number 12828390
Registered office 1 Waterworks Business Park
Stephen's Way
Warrington Road Industrial Estate
Wigan
WN3 6GW
Independant examiner Cowgills Limited
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

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BRIGHTER DAYZ

CONTENTS

Page
Report 1 - 2
Statement of responsibilities 3
Independent examiner's report
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 13

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BRIGHTER DAYZ

REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2025

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

Objectives and aims

The objects of Brighter Dayz Charity (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 charity 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 charity 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.

Achievements 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.

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BRIGHTER DAYZ

REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

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.

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 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 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

The report was approved by the Board of Charity Trustees.

Mrs L Gerrard

Trustee

12 December 2025

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BRIGHTER DAYZ

STATEMENT OF RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025

The charity trustees, who are also the directors of Brighter Dayz for the purpose of company law, are responsible for preparing the Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the charity trustees are required to:

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

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BRIGHTER DAYZ

INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF BRIGHTER DAYZ

I report to the charity trustees on my examination of the financial statements of Brighter Dayz (the charity) for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity trustees of the charity (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.

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

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I 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 that in any material respect:

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.

Mr Neil Whittingham BA(Hons) FCA ATT

Cowgills Limited

1st Floor Waterside House Waterside Drive Wigan WN3 5AZ Lancashire 16/12/2025 | 8:27 AM GMT Date: ............................

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BRIGHTER DAYZ

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
469,113
-
Total income
469,113
-
Expenditure on:
Charitable activities
3
442,880
-
Other expenditure
7
840
-
Total expenditure
443,720
-
Net income and movement in
funds
25,393
-
Reconciliation of funds:
Fund balances at 1 September
2024
141,266
5,000
Fund balances at 31 August
2025
166,659
5,000		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
469,113
391,582
5,000
469,113
391,582
5,000
442,880
375,271
-
840
259
-
443,720
375,530
-
25,393
16,052
5,000
146,266
125,214
-
171,659
141,266
5,000		 Total
2024
£
396,582
396,582
375,271
259
375,530
21,052
125,214
146,266

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BRIGHTER DAYZ

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
13
Unrestricted funds
14		 2025
£
85,058
90,163
175,221
(6,660)		 £
3,098
168,561
171,659
5,000
166,659
171,659		 2024
£
39,243
104,354
143,597
(1,204)		 £
3,873
142,393
146,266
5,000
141,266
146,266

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2025.

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

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the charity trustees on 12 December 2025

Mrs L Gerrard Trustee

Company registration number 12828390 (England and Wales)

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BRIGHTER DAYZ

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the charity trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the charity trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the charity trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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BRIGHTER DAYZ

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings

20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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BRIGHTER DAYZ

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 469,113 - 469,113 391,582 5,000 396,582

3 Expenditure on charitable activities

Direct costs
Staff costs
Depreciation and impairment
Purchases
Insurance
Telephone
Postage and stationery
Repairs and renewals
Rent
Sundries
IT Software and Consumables
Motor Vehicle Expenses
Staff Training
Accountancy fees
Analysis by fund
Unrestricted funds
4
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets		 2025
£
306,293
775
26,633
9,730
7,761
758
18,576
31,667
14,933
11,966
6,374
3,564
3,850
442,880
442,880
2025
£
775		 2024
£
230,685
229
57,683
8,293
5,411
811
7,889
33,900
6,735
10,538
8,043
1,434
3,620
375,271
375,271
2024
£
229

5 Charity Trustees

None of the charity trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

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BRIGHTER DAYZ

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

6 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Other pension costs		 2025
Number
27
2025
£
302,839
3,454
306,293		 2024
Number
17
2024
£
227,560
3,125
230,685

There were no employees whose annual remuneration was more than £60,000.

7 Other expenditure

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Financing costs 840 259

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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BRIGHTER DAYZ

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

9 Tangible fixed assets

Cost
At 1 September 2024
At 31 August 2025
Depreciation and impairment
At 1 September 2024
Depreciation charged in the year
At 31 August 2025
Carrying amount
At 31 August 2025
At 31 August 2024
10
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
11
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors		 Fixtures and
fittings
£
4,102
4,102
229
775
1,004
3,098
3,873
2025
2024
£
£
82,058
36,243
3,000
3,000
85,058
39,243
2025
2024
£
£
5,138
-
1,522
1,204
6,660
1,204		 Fixtures and
fittings
£
4,102
4,102
229
775
1,004
3,098
3,873
2025
2024
£
£
82,058
36,243
3,000
3,000
85,058
39,243
2025
2024
£
£
5,138
-
1,522
1,204
6,660
1,204
4,102
229
775
1,004
3,098
3,873
2024
£
36,243
3,000
39,243
2024
£
-
1,204
1,204

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BRIGHTER DAYZ

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 Incoming At 31 August At 31 August
September resources 2025
2024
£ £ £
5,000 - 5,000
Previous year: At 1 Incoming At 31 August
September resources 2024
2023
£ £ £
- 5,000 5,000

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 Incoming Resources At 31 August
September resources expended 2025
2024
£ £ £ £
General funds 141,266 469,113 (443,720) 166,659
Previous year: At 1 Incoming Resources At 31 August
September resources expended 2024
2023
£ £ £ £
General funds 125,214 391,582 (375,530) 141,266
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 August 2025:
Tangible assets 3,098 - 3,098
Current assets/(liabilities) 163,561 5,000 168,561
166,659 5,000 171,659

15 Analysis of net assets between funds

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BRIGHTER DAYZ

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

15 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 August 2024:
Tangible assets 3,873 - 3,873
Current assets/(liabilities) 137,393 5,000 142,393
141,266 5,000 146,266
16 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
17 Cash (absorbed by)/generated from operations 2025 2024
£ £
Surplus for the year 25,393 21,052
Adjustments for:
Depreciation and impairment of tangible fixed assets 775 229
Movements in working capital:
(Increase)/decrease in debtors (45,815) 85,971
Increase in creditors 5,456 1,204
Cash (absorbed by)/generated from operations (14,191) 108,456

18 Analysis of changes in net funds

The charity had no material debt during the year.