DUDI, Dannu aJD Donnu fjGT BUSU! ,+++i Annual Report January 2023- June 2024 oUDlliGS Registered Charlty number: 1201565 nthg Kl uslness
Every child deserves the chance to experience the joys of a healthy, wholesome childhood.
At Busy Buddies, we believe that in a supportive environment, every individual can grow, achieve greatness, and become a giver.
This belief lies at the heart of everything we do.
Busy Buddies was founded by parents within our community who recognised the barriers holding children and families back from reaching their potential. In response, we created a safe, supportive environment where young people can build skills, resilience, and friendships — and where families can find practical support and encouragement.
In our first year, we have made a real, measurable impact with:
73 children from 58 families
Over 200 one-to-one therapy sessions 22 parent support groups More than 500 hours of group activities
These numbers represent hundreds of moments of growth, belonging, and hope.
To reflect the spirit of our work, much of this report is presented in a playful, comic-style format, following the characters of Dudi, Danny, and Donny — each representing real challenges and triumphs experienced by the children we serve.
We extend heartfelt thanks to our dedicated volunteers, generous donors, and loyal supporters, whose time, resources, and belief in our mission have made these achievements possible.
Looking ahead, we aim to expand our team, train additional volunteers, and grow our range of activities and therapies in direct response to the needs and aspirations of our children and families.
Thank you for being part of the Busy Buddies journey.
E. Grinfeld
Welcome! We're exclted to share Busy Buddles, very flrst year In actlon. Take a peek. sense the transformatlon, and feel the Impact. You might Just flnd yourself smlllng along the way. because really. who doesn't love watchlng chlldren thrlve? We certalnly do! E. Grlnf eld Chalr of Trustees every 9retht @)EoE80(AJ PfiA& Is! TO Keeping chlldren busy Isn't Just about f Illlng tlme. It's about sparklng young mlnds and hearts wlth actlvltles that bulld frlendshlps. grow confldence. and make klds feel good about themselvesl Whether you've landed here as a volunteer. communlty member. or generous supporter. thl story Is yours! Pat yourself on the back and take prlde In our young buddles, progress- In Incluslon. frlendshlp. and confldence. They feel It. because you feel for them. Kudos to you!
Meet Dudi. Donny and Danny Fictitlous characters Real challenges I love my big family! There's always someone to play wlth. but sometlmes. l Just wlsh I had space to develop my hobbles. VA My mum works so hard, and I try to help But sometlmes. I wlsh there was tlme Just to be a kld 04wp4Y Maklng frlends Isn't easy I get nervous and never know what to say l Just want to flt In Some chlldren. Jusr.Feel.Stuck. Day-to-day life Is okay.'Ish. They manage. somewhat. They get by. somehow. They can survlve. But how wlll they t1ve?
Chlldren can survlve In all klnds of places. But thrlvlng? That takes Intentlon. It begins In a space designed not Just for safety. but for connectlon where chlldren feel seen. valued. and free to grow In ways that honour who they are and where they come from. That's why Busy Buddles was founded by the people who understood what was mlsslng Parents from the communlty who Imagined somethlng better - bullt It wlth care Then they spread the word. so the children who needed It most would know they belonged. Mum always helps me. Maybe thls place could support us both?! Hey.. school notlced me. And they found a place to help This looks Ilke the klnd of place wlth room for my Ideas And my messl ODIOS vislon,, A Joyful chfidhood that builds confidence, connection. and the Inner strength Ildren need to thrlve Referr form Pupll- Dthnny Could beneflt from- speech therapy and social groups Referred by- ny's school safe spoces to conneci Ernpovi bththng sklls and confOence ortwe pr8cticol and ernorioDalhelp 1rtnsforniotl¥¢ sff)dl ch8ntJes. bIgPct Our values are reflected In everythlng we do.. Responslblllty- every 'buddy' has somethlng to give Incluslon- no 'buddy' gets left out Growth- every 'buddy' can learn and thrlve
As more famllles found thelr way In. the work began to take shape slowly sortlng Itself Into three klnds of support. each one meetlng a dlfferent klnd of need. Group Actlvltes What you try ths week? lin bvin9 the Tx*>lk speakkng d I show¢d the other btsys to do cool stuff with the ovdntbTU5hesl There's hjn. and I get to try loads of new Buddy Bullders Is where chlldren make frlends. try new thlngs. and dlscover what they're good at together. Welcome to C,$ Pt%nt SlWI Idth't ietAtse how much I neede talk Parent Support I fed ¥tAldoted ond I've 0M¢d some sreot tpsl Buddy Power Is where parents connect. share. and get the support they need to bulld calmer. stronger homes. Individual therapy/support TNsfedsdltteient Irom school I don'i toNde WlIf)d Td Buddy end Soul Is where chlldren get one-to-one help therapy. and learnlng support- to grow Into thelr best selves.
The best Ideas come from the knslde. Thls Is what our klds and famllles had to say. What worked , 8¥ for you What would make It even better? FAIIWV Ir01 I10T14$ 14&qs g, taSLt4 k9 We're the characters In the story You are the ones behlnd Itl Thank YOU. ,+++i Yesterday. today. and tomorrow: all made posslble by the generoslty of people Ilke you. At Busy Buddles. every blt of support creates real change for chlldren Ike Dudl. Donny. and Danny ond for the famllles who count on us. Together. we've made somethlng speclal... and wlth your help. we can me&e It even better.
BUSY BUDDIES
TRUSTEES' ANNUAL REPORT
Period from 12 January 2023 to 30 June 2024
The trustees present their report and the unaudited financial statements of the charity for the period ended 30 June 2024.
Reference and administrative details
Registered charity name Busy Buddies Charity registration number 1201565 Principal office 36 Tetlow Lane Salford M7 4BR
The trustees
E B Grinfeld
M F Meyerowitz I Fried M Bard
(Appointed 12 January 2023) (Served from 23 November 2023 to 1 November 2024) (Appointed 12 January 2023) (Appointed 1 November 2024)
Independent examiner
Mr Howard Schwalbe ACA 2nd Floor - Parkgates Bury New Road Prestwich Manchester M25 0TL
STRUCTURE, GOVERNANCE AND MANAGEMENT
Busy Buddies is a CIO and is governed by its constitution. It was registered as a charity on 12 January 2023 with a charity number being 1201565.
Recruitment and appointment of new trustees would be in line with the constitution and with the consent of the trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation.
TRUSTEE INDUCTION AND TRAINING
New trustees undergo an orientation day to brief them on their legal obligations under the Charities Act, the committee, decision-making processes, the business plan and the recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
ORGANISATIONAL MANAGEMENT
The trustees of the charity are legally responsible for the overall management and control of the charity and meet regularly. The day-to-day affairs are managed by the trustees, who oversee the governance and management of the charity.
RISK REVIEW
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the Trust, and are satisfied that systems are in place to manage our exposure to the major risks.
The major risks are financial, and the trustees plan to manage these risks by having appropriate
insurances, as well as ensuring regular income from grant-making authorities, as well as donations from the public at large.
OBJECTIVES AND ACTIVITIES
The objects of the charity are:
To act as a resource for young people up to the age of 16 living in Manchester by providing advice and Assistance and organising programmes of physical, educational and other activities as a means of: advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals; advancing education; providing recreational and leisure time activities in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.
PUBLIC BENEFIT
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit, and in particular, to its supplementary public benefit guidance on advancing education when reviewing the charity's aims and objectives, and in planning future activities and setting grant-making policy for the year.
The application of the funds is usually by way of direct activities in line with the objects of the charity.
The trustees consider the shorter-term aims to be similar to the longer-term aims and assess the achievement of the charity in the same way.
ACHIEVEMENTS AND PERFORMANCE
The charity received £31,436 in donations during the period.
The charity paid out £29,984 on direct charitable activities and support costs.
The trustees consider that the above expenditure is in line with the objects of the charity.
The charity has governance costs that comprise professional fees.
The trustees wish to express their appreciation to the donors whose donations made these activities possible.
There were no charitable grants paid out in the period.
There were no material fundraising costs in the period.
The split between restricted and unrestricted funds is as disclosed on the face of the SOFA.
There was an overall net income and net movement in funds for the year amounting to £1,461, of which £1,171 relates to the unrestricted fund, and £290 relates to the restricted fund.
FINANCIAL REVIEW
RESERVES POLICY
In considering the limited financial obligations of the charity, the trustees have resolved to maintain a minimum reserve roughly equal to the net current assets of the charity.
The trustees are satisfied that the balance of the fund is an acceptable level of reserves given the nature of revenue receipts against grants payable.
The free reserves, represented by the net current assets of the charity, stand at £1,461. £1,171 relates to the unrestricted fund and £290 relates to the restricted fund.
The trustees' annual report was approved on 25 April 2025 and signed on behalf of the board of trustees by:
E B Grinfeld
Trustee
BUSY BUDDIES
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BUSY BUDDIES
Period from 12 January 2023 to 30 June 2024
I report to the trustees on my examination of the financial statements of Busy Buddies ('the charity') for the period ended 30 June 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 Howard Schwalbe ACA
Independent Examiner
2nd Floor - Parkgates Bury New Road Prestwich Manchester M25 0TL
25 April 2025
STATEMENT OF FINANCIAL ACTIVITIES
Period from 12 January 2023 to 30 June 2024
| Period from | 12 Jan 23 to 30 Jun 24 | 12 Jan 23 to 30 Jun 24 | ||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| funds | fundsTotal funds | |||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies Investment income |
4 5 |
28,436 9 |
3,000 – |
31,436 9 |
| Total income | ----------------- 28,445 |
-------------- 3,000 |
----------------- 31,445 |
|
| ========= | ======== | ========= | ||
| Expenditure | ||||
| Expenditure on charitable activities | 6,7 | 27,274 | 2,710 | 29,984 |
| ----------------- | --------------- | ------------------ | ||
| Total expenditure | 27,274 ========= |
2,710 ========= |
29,984 ========= |
|
| -------------- | ---------------- | ------------------- | ||
| Net income and net movement in funds | 1,171 ========= |
290 ========= |
1,461 ========= |
|
| Reconciliation of funds | ||||
| Total funds brought forward | – | – | – | |
| Total funds carried forward | -------------- 1,171 |
---------------- 290 |
1,461 -------------- |
|
| ========= | ========= | ========= |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 12 form part of these financial statements.
BUSY BUDDIES
STATEMENT OF FINANCIAL POSITION
30 June 2024
| 30 Jun 24 | ||
|---|---|---|
| Note | £ | |
| Current assets | ||
| Stocks | 12 | 261 |
| Debtors | 13 | 1,297 |
| Cash at bank and in hand | 1,268 | |
| -------------- | ||
| 2,826 | ||
| Creditors: amounts falling due within one year | 14 | 1,365 |
| -------------- | ||
| Net current assets | 1,461 | |
| -------------- | ||
| Total assets less current liabilities | 1,461 | |
| -------------- | ||
| Net assets | 1,461 | |
| ======== | ||
| Funds of the charity | ||
| Restricted funds | 290 | |
| Unrestricted funds | 1,171 | |
| -------------- | ||
| Total charity funds | 15 | ======== 1,461 |
These financial statements were approved by the board of trustees and authorised for issue on 25 April 2025, and are signed on behalf of the board by:
E B Grinfeld Trustee
The notes on pages 7 to 12 form part of these financial statements.
BUSY BUDDIES
NOTES TO THE FINANCIAL STATEMENTS
Period from 12 January 2023 to 30 June 2024
1. GENERAL INFORMATION
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 36 Tetlow Lane, Salford, M7 4BR.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements did not require management to make judgements, estimates and assumptions that affect the amounts reported.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
BUSY BUDDIES
NOTES TO THE FINANCIAL STATEMENTS
3. ACCOUNTING POLICIES (CONTINUED)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
BUSY BUDDIES
NOTES TO THE FINANCIAL STATEMENTS
3. ACCOUNTING POLICIES (CONTINUED)
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
DONATIONS AND LEGACIES
4.
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| Donations | £ | £ | £ |
| Donations | 28,436 | 3,000 | 31,436 |
| ===== | ==== | ===== |
BUSY BUDDIES NOTES TO THE FINANCIAL STATEMENTS
5. INVESTMENT INCOME
| 5. | INVESTMENT INCOME |
||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | ||||
| Funds | 2024 | ||||
| £ | £ | ||||
| Bank interest receivable | 9 | 9 | |||
| === | === | ||||
| 6. | EXPENDITURE ON CHARITABLE | ||||
| ACTIVITIES BY FUND TYPE | Unrestricted | Restricted | Total Funds | ||
| Funds £ |
Funds £ |
2024 £ |
|||
| Charitable activities | 25,978 | 2,710 | 28,688 | ||
| Support costs | 1,296 | – | 1,296 | ||
| --------- | -------- | ---------- | |||
| 27,274 | 2,710 | 29,984 | |||
| ===== | ==== | ===== | |||
| 7. | EXPENDITURE ON CHARITABLE | ||||
| ACTIVITIES BY ACTIVITY TYPE | Activities | ||||
| undertaken | Support | Total | |||
| directly £ |
costs £ |
funds 2024 £ |
|||
| Charitable activities | 28,688 | 576 | 29,264 | ||
| Governance costs | – | 720 | 720 | ||
| ---------- | -------- |
-------- | |||
| 28,688 | 1,296 | 29,984 | |||
| ===== | ==== | ===== | |||
| 8. | ANALYSIS OF SUPPORT COSTS | ||||
| Analysis of | |||||
| support costs | Total 2024 | ||||
| = £ |
£ | ||||
| General office | 576 | 576 | |||
| Governance costs | 720 | 720 | |||
| -------- | |||||
| ------- | |||||
| 1,296 | 1,296 | ||||
| ===== | ===== | ||||
| 9. | INDEPENDENT EXAMINATION FEES | ||||
| Period from | |||||
| = 12 Jan 23 to 30 Jun 24 |
|||||
| Fees payable to the independent examiner for: | £ | ||||
| Independent examination of the financial statements | 720 |
10. STAFF COSTS
The average head count of employees during the period was Nil.
BUSY BUDDIES
NOTES TO THE FINANCIAL STATEMENTS
10. STAFF COSTS (CONTINUED)
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
11. TRUSTEE REMUNERATION AND EXPENSES
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
received by the trustees. |
|||||
|---|---|---|---|---|---|
| 12. | STOCKS | 30 Jun 24 | |||
| £ | |||||
| Stationery and craft supplies | 261 | ||||
| === | |||||
| 13. | DEBTORS | ||||
| 30 Jun 24 | |||||
| Other debtors | £ 1,297 |
||||
| ==== | |||||
| 14. | CREDITORS: AMOUNTS FALLING DUE | ||||
| WITHIN ONE YEAR | 30 Jun 24 £ |
||||
| Trade creditors | 645 | ||||
| Accruals and deferred income | 720 | ||||
| ------------ | |||||
| -- | |||||
| 15. | ANALYSIS OF CHARITABLE FUNDS | 1,365 ====== |
|||
| Unrestricted funds | At 12 January 2023 |
Income | Expenditure | At 30 June 2024 |
|
| General funds | £ – |
£ 28,445 |
£ (27,274) |
£ 1,171 |
|
| === | ===== | ===== | ==== | ||
| Restricted funds | At | At | |||
| 12 January | 30 June | ||||
| 2023 | Income | Expenditure | 2024 | ||
| £ | £ | £ | £ | ||
| Restricted Fund | – | 3,000 | (2,710) | 290 | |
| === | ===== | ===== | ==== |
16.
BUSY BUDDIES
NOTES TO THE FINANCIAL STATEMENTS
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Current assets | 2,536 | 290 | 2,826 = |
| Creditors less than 1 year | (1,365) | – | (1,365) |
| ---------- | ------ | ---------- | |
| Net assets | 1,171 | 290 | 1,461 |
| ===== | === | ===== |
18. RELATED PARTIES
There were no related party transactions during the period.
19. TAXATION
Busy Buddies is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.