Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 **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** Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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| Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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| Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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. - 1 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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 - 2 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 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. - 3 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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: - 1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006. - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or - 4 the financial statements 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 financial statements 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 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: ............................ - 4 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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| - 5 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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) - 6 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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. - 7 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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. - 8 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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. - 9 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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. - 10 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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| - 11 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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** - 12 - Docusign Envelope ID: A7A361C5-F828-419B-AF18-C63C186B8916Docusign Envelope ID: 66F8E969-C83D-47E2-8889-389E4BFCA5A5 ## **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. - 13 -