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2025-03-31-accounts

BRIGHTFUTURES UN-LTD

(A private company limited by guarantee without share capital)

Report and Financial Statements For the Year Ended 31 March 2025

Charity Number 1205556 Company Number 05459940

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Brightfutures Un-ltd

(A private company limited by guarantee without share capital) 92 NELSON STREET NELSON STREET BURTON-ON-TRENT 92 NELSON STREET NELSON STREET DE15 0DE

Financial Statements For the Year Ended 31 March 2025

Contents

Legal and Administrative Information

Report of the Management Committee

Statement of Financial Activities

Balance Sheet

Notes forming part of the financial statements

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Brightfutures Un-Ltd Report of the Management Committee for the year ended 31 March 2025

The Management Committee presents its directors’ report and audited financial statements for the year ended 31 March 2025.

Reference and Administrative Information

Charity Name: Brightfutures Un-Ltd

Charity registration number: 1205556

Company registration number: 05459940

Registered Office and operational address: 92 Nelson Street Burton upon Trent DE15 9AB

Trustees: Mr James Allen Mr John Deeley Mrs Elizabeth Coltman Mr Philip Coltman Mrs Emma Froode

Secretary: Mrs Rachel Ortiz

Independent Examiner- Richard Farmer Bankers - NatWest Bank

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Our Aims and objectives

Purposes and Aims.

Our charity’s purposes, as set out in the objects contained in the company’s Articles of association, are to:

(1) To advance in life and help young people in the UK, mainly though not exclusively in Staffordshire and the surrounding area, through:

(a) The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life;

(b) Providing support and activities which develop their skills, capacities, and capabilities to enable them to participate in society as mature and responsible individuals.

(2) To provide or assist in the provision of the facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

Ensuring our work delivers our aims.

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aims, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work.

Our main objectives for the year continued to be the delivery of workshops and projects to help us meet our purposes and aims. The methods we used to meet these objectives included:

How our activities deliver public benefit.

Our main activities and who we try to help are described below. All our charitable work focuses

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on our main objective of using leisure time activities (such as music) to engage, inspire, help and encourage participants and are undertaken to further our charitable purposes for the public benefit.

Who used and benefited from our services?

Our objects and funding allows us to provide services to individuals and organisations within Staffordshire, predominantly, but also in other areas of the UK.

Our two main areas of focus this year have been delivering within primary schools to both small groups of young people and larger whole school projects and also our work with groups of older people (particularly those living with debilitating illness) where we use music to help with their life conditions. Our work often goes beyond those directly involved as the wider impact is also felt by relatives, carers and friends within the community.

Work with young people:

Levels of childhood mental illness have been increasing, with significant rises seen in recent years for conditions like anxiety, depression, and eating disorders, though recent data suggests rates may have stabilised at a high level after sharp increases between 2017-2020, with factors like social media, economic pressures, and broader societal changes contributing to this ongoing crisis as well as the pandemic in 2020. In England, the proportion of children with probable mental health conditions rose from 1 in 9 (2017) to 1 in 5 (2023).

Through our small group work within primary schools, which this year was provided thanks to funding from The Noel Sweeney Foundation, we aimed to address low level mental health issues (self-esteem, confidence etc) helping the children at school and also in their wider lives. The children who attended the groups were signposted by schools for a variety of reasons including struggling with anxiety, special educational needs, low self esteem, family loss and being new to school and struggling to make friends. Our aim with each session was to help the

participating children reflect on their uniqueness and value as an individual. We led activities to help them celebrate their skills and qualities and gave space for peer encouragement where other members of the group expressed their appreciation for each member. We always aim to provide a safe space and a nurturing environment where children feel comfortable to open up. There were lots of opportunities through games, group work and discussion to model and practise social skills and build relationships in our time together.

This year we were able to work within 9 different primary schools around the Burton upon Trent area delivering and helping over 100 signposted young people. We delivered a range of workshops to these young people including music, arts and craft and sport sessions all with the aim of addressing their needs.

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The other arm of our work with younger people is working with larger groups and looking more specifically at life issues and helping them within their lives become more mature and responsible individuals. We use music and specially written songs within these projects to help explore good societal values and social issues that affect us. For instance, we have a one day project that explores the impact of the online world and social media and how we should responsibly use these. Other examples of values we address are being kind, helping our community, loving and caring for each other and being honest. This work is generally paid for from funds from the schools themselves although in some cases funding was obtained for individual projects from small local funds.

Over the course of these 12 months we have worked in 15 different schools around the country impacting over 3000 young people. These projects also impact their wider school communities through performances and recordings meaning we have reached many more members of these communities. .

Some comments from participating schools:

The songs were catchy but meaningful and a few of our older children were able to relate their own life experiences to some of the lyrics and songs.

Amazing! The songs were as fab as always and the KS2 one a real tear-jerker. To see one of my year 6 girls who has complex SEN stand up, sing and dance at the evening show was just incredible - she has always refused even to come beyond the back of the hall. Thank you so much for such a memorable opportunity for every child here.

From start to finish, the whole experience was incredible. The children in my class were so excited to learn, practice, and perform each song. It was wonderful to see them so engaged.

Work with Older people:

Our work with older people centres on working with groups of older people in either care home settings or community settings helping us meet our objectives by offering recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life. Research provides strong evidence that engaging with music can lower the risk of developing dementia and offers significant social, emotional, and cognitive benefits for those already living with the condition. Older people within our community often have limited contact with others; many struggle with feelings of isolation and loneliness, particularly if individuals are experiencing health issues. Our sessions bring much needed joy, stimulation and fellowship.

This year has seen us continue to partner with Home Instead in Burton providing their clients and other members of the community with a monthly singing session. This is generally well attended with around 20-30 adults attending each month at a community venue. The workshops meet outcomes such as improving well-being for the older people, staff and family members, triggering

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happy memories, increasing brain activity and reducing anxiety. The monthly sessions include singing familiar songs and teaching basic dance moves and include recordings of a 'performance' which is valuable in encouraging engagement within their wider community. We have started to incorporate simple games within the sessions related to the theme of the songs to stimulate brain activity and physical exertion further. We continue to provide this valued opportunity into the next financial year with the help of funding from The National Lottery Community Fund.

We are planning on starting a further regular session in an identified area with need for such an activity. This year we have spoken with various communities to research which areas need activities and what sort of activity is needed. We will launch a new regular project within the next 12 months with support from the funding obtained from The National Lottery Community Fund.

Financial Review

Against a backdrop of challenges in securing funding it has continued to be difficult to plan and develop provision. Nevertheless the charity, with the support of both its workers and volunteers, has continued to hold a positive financial outcome for the period. Its success in obtaining funding this year from The National Lottery Community Fund will help us within the next financial year and also provide a springboard for applying for and hopefully securing further funds from other sources.

Principal Funding Sources

Aside from the income generated through the project work that schools pay for, the principal funding sources for the charity are currently by way of grants from various sources. The charity continues to seek funding from a broader group of agencies in the coming months and years. We also intend on increasing individual donations and plan to have a donation page on the website at some point in the future.

Investment Policy

Aside from retaining a prudent amount in reserves each year most of the charity’s funds are to be spent in the short term so there are very few funds for long term investment. Having considered the options available, the Management Committee has decided in future if balances income allowed, that it could invest small amounts in commercial common investment funds.A review of investment policies is therefore planned early in the new financial year.

Reserves Policy

The Management Committee has examined the charity’s requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed held by the charity should be between 3 and 6 months of the expenditure. The reserves are needed to meet the small working requirements of the charity and the Management Committee are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding.

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Plans for Future Periods

The charity plans to continue the activities outlined above in the forthcoming years subject to satisfactory funding arrangements. We are now writing songs in house alongside using songs from another organisation, PopUK, within our projects. We hope that this will become a revenue stream for the charity in future years to help us continue to provide our services and continue to meet our objectives. We hope to develop new programs for younger people and be flexible to changes to the needs of our service users/participants.

Structure, Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee without share capital, incorporated on 23 May 2005 and registered as a charity on 2 November 2023. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Recruitment and Appointment of Management Committee

The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association the trustees must at each annual general meeting one-third of the directors or, if their number is not three or a multiple of three, the number nearest to one-third, must retire from office. If there is only one director he or she must retire. The directors to retire by rotation shall be those who have been longest in office since their last appointment. If any directors became or were appointed directors on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot. All trustees give their time voluntarily and received no benefits from the charity.

Mr J Allen and Mrs E Coltman retire by rotation and, being eligible, offer themselves for re-election.

Due to the nature of of the charity’s work which focuses upon both younger and older people the trustees seek to ensure that the needs of these groups are appropriately reflected through the diversity of skills of the trustee body. The Committee will continue to reflect on their own skills and whether the committee would benefit from new members bringing new skills and ideas. In an effort to maintain a broad skill mix, members of the Management Committee are requested to provide a list of their skills (and update it each year) and in the event of particular skills being lost due to retirements, individuals may be approached to offer themselves for election to the Management Committee.

Trustee Induction and Training

Most existing trustees are already familiar with the practical work of the charity having been involved with it’s work for some time. New trustees will be invited and encouraged to attend a short

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training session (of no more than an hour) to familiarise themselves with the charity and the context within which it operates. These are jointly led by an existing trustee and the secretary.

A Question & Answer pack has also been prepared drawing information from the various Charity Commission publications signposted through the Commission’s guide “the Essential Trustee” as a follow up to these sessions. This will be distributed to all new trustees along with the Articles and the latest financial statements.

Risk Management

The Management Committee has conducted a review of the major risks to which the charity is exposed. A risk register will be established and updated at least annually. Where appropriate, systems or procedures will be established to mitigate the risks the charity faces. Significant external risks to funding may lead to the need of a strategic plan which will allow for the diversification of funding and activities. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the centre.

Organisational Structure

Brightfutures Un-Ltd has a Committee of 5 members currently who meet quarterly and are responsible for the strategic direction and policy of the charity. It requires a minimum of 3 directors with no maximum in place. At present the Committee’s 5 members are from a variety of professional backgrounds relevant to the work of the charity. The Secretary also sits on the Committee but has no voting rights.

Responsibilities of the Management Committee

Company law requires the Management Committee to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year.

In preparing those financial statements, the management committee should follow best practice and:

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The Committee is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 1985. The

Management Committee is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Members of the Management Committee

Members of the Management Committee, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 3.

In accordance with company law, as the company’s directors, we certify that:

Independent Examiner

Richard Farmer who was re-appointed as the charitable company’s examiner during the year and has expressed their willingness to continue in that capacity.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity trustees/directors.

Signature: J Allen

Name(s) of signatory(ies) James Allen

Date: 23/1/2026

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the
trustees/directors/
members of
On accounts for the year
ended		 BrightFutures Un-Ltd BrightFutures Un-Ltd
31stMarch 2025
05459940
Charity no.: 1205556 Company no.: 05459940

Set out on pages 3-26 of the financial statements and notes attached to this examiners report

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31/03/2025.

Responsibilities and As the charity’s trustees of the Company (who are also the directors of the basis of report company 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 for this year 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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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

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.

Signed: Name: Richard Farmer

Date: 21/01/2026

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21 Jan 2026

IER

Relevant professional
qualification(s) or body
(if any):
Address:

 Chartered Institute of Management Accountants
23 Faraday Avenue. Stretton, Burton Upon Trent, Staffs, DE13 0FX

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21 Jan 2026

IER

BrightFutures Un-Ltd BrightFutures Un-Ltd CharityNo 1205556 1205556
CompanyNo 05459940
Annual accounts for the period
Period start date 01/04/2024 To Period end date 31/03/2025

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note
S01
S02
S03
1010
S05
S06
S07
Expenditure (Notes 6)
Expenditure on:
500
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
Extraordinary items
S18
S19
S20
Other gains/(losses)
S21
S22
Reconciliation of
funds:
S23
S24
Total funds carried forward
Total
Net income/(expenditure) after tax before
investment gains/(losses)
Net income/(expenditure)
Transfers between funds
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
Net movement in funds
Other recognised gains/(losses):
Net income/(expenditure) before tax for the
reporting period
Raising funds
Other
Total
Recommended categories by activity
Income (Note 3)
Income and endowments from:
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
Other		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
3,018 3,018 10,101
18,129 19,903 38,032 56,093
- -
254 254 79
- -
- - - - -
21,401 19,903 - 41,304 66,273
- - - - -
23,188 19,409 - 42,597 36,944
- - - - -
23,188 19,409 - 42,597 36,944
1,787
-		 494 - 1,293
-		 29,329
- - - - -
1,787
-		 494 - 1,293
-		 29,329
- - - - -
1,787
-		 494 - 1,293
-		 29,329
- - - -
950
-		 950 - - -
- - - - -
- - - - -
2,737
-		 1,444 - 1,293
-		 29,329
17,959 15,304 - 33,263 3,934
15,222 16,748 - 31,970 33,263

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Charity No 1205556 Company No 05459940

BrightFutures Un-Ltd

Section B Balance sheet

Guidance Note
Fixed assets
Intangible assets (Note 15)
B01
Tangible assets (Note 14)
B02
Heritage assets (Note 16)
B03
Investments (Note 17)
B04
Total fixed assets
B05
Current assets
Stocks (Note 18)
B06
Debtors (Note 19)
B07
Investments (Note 17.4)
B08
Cash at bank and in hand (Note 24)
B09
Total current assets
B10
Creditors: amounts falling due within
one year (Note 20)
B11
Net current assets/(liabilities)
B12
Total assets less current liabilities
B13
Creditors: amounts falling due after one
year (Note 20)
B14
Provisions for liabilities
B15
Total net assets or liabilities
B16
Funds of the Charity
Endowment funds (Note 27)
B17
Restricted income funds (Note 27)
B18
Unrestricted funds
B19
Revaluation reserve
B20
Fair value reserve
B21
Total funds
B22		 Unrestricted
funds
£
F01		 Restricted
income
funds
£
F02		 Endowment
funds
Total this
year
£
£
F03
F04		 Endowment
funds
Total this
year
£
£
F03
F04		 Total last
year
£
F05
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
1,010 - - 1,010 3,995
- - - - -
14,712 16,748 - 31,460 29,768
15,722 16,748 - 32,470 33,763
500 - 500 500
15,222 16,748 - 31,970 33,263
15,222 16,748 - 31,970 33,263
- - - - -
- - - - -
15,222 16,748 - 31,970 33,263
- - -
16,748 - 16,748 15,304
15,222 15,222 17,959
-
15,222 16,748 - 31,970 33,263

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

ture of director authenticating accounts being sent to Companies
House
Signed by one or two trustees/directors on behalf of all the
trustees/directors		 Print Name Date of
approval
dd/mm/yyyy
Signature Date
dd/mm/yyyy
Print name

Signature of director authenticating accounts being sent to Companies House

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with ü 102) • and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

ü

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the not applicable conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going Not applicable concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { 2 }.

Yes
No		 ü * -Tick as appropriate * -Tick as appropriate
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; and
(iii) the amount of the adjustment for each line affected in
the current period, each prior period presented and the
aggregate amount of the adjustment relating to periods
before those presented, 3.44 FRS102 SORP.

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1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes
No
Please disclose:		 ü * -Tick as appropriate * -Tick as appropriate
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.

1.5 Material prior year errors

1.5 Material prior year errors year errors year errors
No materialpriory ear error have been identified in the reporting period(3.47 FRS102 SORP).
Yes
No
Please disclose:		 * -Tick as appropriate
ü
(i) the nature of the prior period error; Expenditure that met the conditions for classification as
restricted expense was misclassified as unrestricted
expenditure.
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item affected;
and		 The error has been corrected retrospectively by restating the
brought forward restricted and unrestricted funds, reducing
restricted funds brought forward by £2980 and increasing
unrestricted funds brought forward. Additionally any notes
declaring comparative prior year expenditures have been
adjusted to reflect this.
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconciliation of funds per previous GAAP to funds determined under FRS 102 End of Start of period period £ £ Fund balances as previously stated Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been
Legacies grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on donations Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
and gifts treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or
Contractual income and services or met the performance related conditions.
performance related grants
Donated goods Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Donated services and Donated services and facilities are included in the SOFA when received at the value of the
facilities gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
Support costs The charity has incurred expenditure on support costs.
Volunteer help The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü

CC17 FRS 102 SORP

23/01/2026

8

Income from interest, This is included in the accounts when receipt is probable and the amount receivable can be royalties and dividends measured reliably. Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations and subscriptions Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and any losses gain or loss resulting from revaluing investments to market value at the end of the year.

2.3 EXPENDITURE AND LIABILITIES

Liabilities are recognised where it is more likely than not that there is a legal or constructive Liability recognition obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support Support costs have been allocated between governance costs and other support. costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of conditions service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to performance conditions realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts.

The charity has creditors which are measured at settlement amounts less any trade Creditors discounts A liability is measured on recognition at its historical cost and then subsequently measured Provisions for liabilities at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph Basic financial instruments 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

2.4 ASSETS

Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity

They are valued at cost.

Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
£500
Yes
No
N/a*
ü

The depreciation rates and methods used are disclosed in note 14.

Intangible fixed assets

Heritage assets

The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15.

They are valued at cost.

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.

They are valued at cost.

Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü

CC17 FRS 102 SORP

23/01/2026

9

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The Investments same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Debtors Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash and Current asset investments cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

23/01/2026

10

Section C Notes to the accounts (cont)

Note 3 Income

Donations andgifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
Total
Alternative education and activity classes for
~~youth and seniors~~
Grants
Other
Total
Other
Total
Interest income
Dividend income
Rental and leasingincome
Other
Total
Total
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held for
charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
Total
Analysis of income
Donations
and legacies:
Charitable
activities:
Separate
material item
of income
Other:
Income from
investments:
Other trading
activities:
TOTAL INCOME		 Analysis of income Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations andgifts 3,018 - - 3,018 10,101
Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities		 - - - - -
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donatedgoods,facilities and services - - - - -
Other - - -
Total 3,018 - - 3,018 10,101
Alternative education and activity classes for
~~youth and seniors~~		 - - - - 26,151

Grants		 18,129 19,903 - 38,032 29,942
- - - - -
Other - - - - -
Total 18,129 19,903 - 38,032 56,093
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Interest income 254 - - 254 79
Dividend income - - - - -
Rental and leasingincome - - - - -
Other - - - - -
Total 254 - - 254 79
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use		 - - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other - - - - -
Total - - - - -
21,401 19,903 - 41,304 66,273

CC17a (Excel)

23/01/2026

11

Other information: All income in the prior year was unrestricted except for: (please provide description and amounts) The income from grants is classified as restricted £29,942 Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

23/01/2026

12

Section C Notes to the accounts (cont)

Note 6 Expenditure

Analysis
Expenditure on raising funds:		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year

Incurred seeking donations		 - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and social
lotteries		 - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising agents - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking non-
charitable trading activity		 - - - - - - - -

Advertising, marketing, direct mail and publicity		 - - - - - - - -
Start up costs incurred in generating new source
of future income		 - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Teacher/Instructor fees & resources 21,047 18,598 - 39,645 17,916 16,607 - 34,523
Support Costs 2,141 811 - 2,952 1,551 - - 1,551
Merchandise - - - - 870 - - 870
- - - - - - - -
Total expenditure on charitable activities 23,188 19,409 - 42,597 20,337 16,607 - 36,944
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure
TOTAL EXPENDITURE		 - - - - - - - -
23,188 19,409 - 42,597 20,337 16,607 - 36,944

CC17a (Excel)

23/01/2026

13

Other information:

Analysis of expenditure on charitable activities

This year This year This year This year Last year Last year Last year Last year
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Alternative educationand activity classes 39,645 - 2,952 42,597 35,393 - 1,551 36,944
Activity2 - - - - - - - -
Other - - - - - - - -
Total 39,645 - 2,952 42,597 35,393 - 1,551 36,944
This year: Where sums originally denominated in foreign currency have
been included in expenditure, explain the basis on which those sums have
been translated into sterling (or the currency in which the accounts are
drawn up).
Last year: Where sums originally denominated in foreign currency have
been included in expenditure, explain the basis on which those sums have
been translated into sterling (or the currency in which the accounts are
drawn up).

CC17a (Excel)

23/01/2026

14

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost
(examples)		 Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
£ £ £ £ £ (Describe method)
Governance
 - 500 - - 500
Direct
Administration - 2,452 - - 2,452 Direct
- - - - -
- - - - -
Other - - - -
Total - 2,952 - - 2,952
Last year
Support cost
(examples)		 Raising funds
£		 Activity 1
£		 Activity 2
£		 Activity 3
£		 Grand total
£		 Basis of allocation
(Describe method)
Governance
 - 500 - - 500 Direct
Administration - 1,051 - - 1,051 Direct
- - - - -
- - - - -
Other - - - - -
Total - 1,551 - - 1,551

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

BrightFutures Un-Ltd has one principal charitable activity and so all support costs are allocated directly to it

CC17a (Excel)

23/01/2026

15

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts
and other services provided by your independent examiner. If nothing was paid please
enter '0' in the appropriate box(es).
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the
independent examiner
Independent examiner’s fees
Assurance services other than independent examination		 This year
£		 Last year
£
500 500
- -
- -
- -

CC17a (Excel)

23/01/2026

16

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

19.1 Analysis of debtors
Total
Trade debtors
Prepayments and accrued income
Other debtors		 This year
£		 Last year
£
945.0 3,926.0
65.0 69.0
- -
1,010.0 3,995.0

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total
Trade debtors
Prepayments and accrued income
Other debtors		 This year
£		 Last year
£
- -
- -
- -
- -

CC17a (Excel)

23/01/2026

17

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
Total		 Amounts falling due within
one year		 Amounts falling due after
more than one year
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
- -
- - - -
500 500 - -
- - - -
- - - -
500 500 - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is
deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period
This year		 - -
This year Last year
This year
£		 Last year
£
- -
- -
- -
- -

CC17a (Excel)

23/01/2026

18

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Short term deposits
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)		 This year
£		 Last year
£
14,019 22,163
- -
17,441 7,605
- -
31,460 29,768

CC17a (Excel)

23/01/2026

19

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names Type PE, EE R
**or UR ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Noel Sweeney R Management & delivery of Education sessions 9,500 -9,500 - - -
Home Instead National charity R help support care home classes/sessions 500 -850 350 - -
Sport England R Tennis and Rugby Sessions 5,304 -5,904 600 - -
NL Community Fund 2024-25 R Singing in Care Homes 19,903 -3,155 - - 16,748
- - -
- - -
General Funds UR BrightFutures Un-Ltd Charitable Objects 17,959 21,401 -23,188 -950 - 15,222
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing figure) N/a - - - - - -
Total Funds as per balance sheet 33,263 41,304 - 42,597 - - 31,970
Fund balances carried forward include assets and liabilities denominated in a foreign currency Yes
No
ü
ü

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

23/01/2026

20

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names Type PE, EE R
**or UR ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Noel Sweeney R Management & delivery of Education sessions - 10,000 -500 - - 9,500
Home Instead National charity R help support care home classes/sessions - 500 - - - 500
Sport England R Tennis and Rugby Sessions - 7,578 -2,274 - - 5,304
Bee Blessed R Singing & seated dancing sessions 960 -960 - - -
The NL Community Fund R Management & delivery of Education sessions - 9,920 -9,920 - - -
Comic Relief-Groundwork R Smallgroupsinging projects inprimaryschools 1,969 984 -2,953 - - -
General Funds UR BrightFutures Un-Ltd Charitable Objects 1,965 36,331 -20,337 - - 17,959
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing figure) N/a - - - - - -
Total Funds as per balance sheet 3,934 66,273 - 36,944 - - 33,263
Fund balances carried forward include assets and liabilities denominated in a foreign currency Yes
No
ü
ü

CC17a (Excel)

23/01/2026

21

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
Reason for transfer and where endowment is converted to income, legal
power for its conversion		 Amount
Between unrestricted and
restricted funds		 Expenditure on restricted income funds exceeded the value of the grant
amount.		 950
Between endowment and
restricted funds		 -
Between endowment and
unrestricted funds		 -
950

Last year

Reason for transfer and where endowment is converted to income, legal
power for its conversion		 Amount
Between unrestricted and
restricted funds		 -
Between endowment and
restricted funds		 -
Between endowment and
unrestricted funds		 -
-

500

27.4 Designated funds

27.4 Designated funds 27.4 Designated funds 27.4 Designated funds
Thisyear
0
Planned use Purpose of the designation Amount
-
-
-
-
-
-

Last year

Lastyear
Planned use Purpose of the designation Amount
-
-
-
-
-
-

CC17a (Excel)

23/01/2026

22

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)
Remuneration Pension
contribution		 Redundancy
(including loss
of office)/ex
gratia		 Other TOTAL
£ £ £ £ £
- - - - -
- - - - -
- - - - -
500 - - - - -
If a third party has been reimbursed for providing one or more
trustees, state the nature of the payment and amount of the
reimbursement.
State the number of trustees to whom retirement benefits are
accruing under a defined contribution pension scheme.
Please give details of why remuneration or other employment
benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
-

CC17a (Excel)

23/01/2026

23

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Pension
contribution		 Redundancy
(including loss
of office)/ex
gratia		 Other TOTAL
£ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
If a third party has been reimbursed for providing one or more
trustees, state the nature of the payment and amount of the
reimbursement.
State the number of trustees to whom retirement benefits are
accruing under a defined contribution pension scheme.
Please give details of why remuneration or other employment
benefits were paid.

CC17a (Excel)

23/01/2026

24

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed This year Last year
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year This year This year This year This year This year
There have been no related party transactions in the reporting period (True or False) FALSE
Name of the trustee or
related party		 Relationship to
charity
Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts at
period end		 Amounts
written off
during
reporting
period
£ £ £ £
James Allen Trustee Fees for classes 13,467 - - -
Rachel Ortiz Voluntary Admin Fees for classes 15,795 - - -
- - - -
- - - -

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

Payments were made for the delivery of classes on behalf of the charity. This includes payments to the voluntary administrator, whose address is listed as the charity’s official address. All payments are invoiced and made at a standard hourly rate upon submission of an invoice.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

23/01/2026

25

Last year

Last year Last year Last year Last year Last year Last year
There have been no related party transactions in the reporting period (True or False) FALSE
Name of the trustee or
related party		 Relationship to
charity
Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts at
period end		 Amounts
written off
during
reporting
period
£ £ £
James Allen Trustee Fees for classes 13,689 - - -
Rachel Ortiz Voluntary Admin Fees for classes 15,060 - - -
- - - -
- - - -
In relation to the transactions above, please provide the terms
and conditions, including any security and the nature of any
payment (consideration) to be provided in settlement.
For any related party, please provide details of any guarantees
given or received.
Payments were made for the delivery of classes on behalf of the charity. This
includes payments to the voluntary administrator, whose address is listed as
the charity’s official address. All payments are invoiced and made at a
standardhourlyrate uponsubmissionofan invoice.

CC17a (Excel)

23/01/2026

26

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the
trustees/directors/
members of
On accounts for the year
ended		 BrightFutures Un-Ltd BrightFutures Un-Ltd
31stMarch 2025
05459940
Charity no.: 1205556 Company no.: 05459940

Set out on pages 3-26 of the financial statements and notes attached to this examiners report

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31/03/2025.

Responsibilities and As the charity’s trustees of the Company (who are also the directors of the basis of report company 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 for this year 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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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

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.

Signed: Name: Richard Farmer

Date: 21/01/2026

1

21 Jan 2026

IER

Relevant professional
qualification(s) or body
(if any):
Address:

 Chartered Institute of Management Accountants
23 Faraday Avenue. Stretton, Burton Upon Trent, Staffs, DE13 0FX

2

21 Jan 2026

IER

BrightFutures Un-Ltd BrightFutures Un-Ltd CharityNo 1205556 1205556
CompanyNo 05459940
Annual accounts for the period
Period start date 01/04/2024 To Period end date 31/03/2025

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note
S01
S02
S03
1010
S05
S06
S07
Expenditure (Notes 6)
Expenditure on:
500
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
Extraordinary items
S18
S19
S20
Other gains/(losses)
S21
S22
Reconciliation of
funds:
S23
S24
Total funds carried forward
Total
Net income/(expenditure) after tax before
investment gains/(losses)
Net income/(expenditure)
Transfers between funds
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
Net movement in funds
Other recognised gains/(losses):
Net income/(expenditure) before tax for the
reporting period
Raising funds
Other
Total
Recommended categories by activity
Income (Note 3)
Income and endowments from:
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
Other		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
3,018 3,018 10,101
18,129 19,903 38,032 56,093
- -
254 254 79
- -
- - - - -
21,401 19,903 - 41,304 66,273
- - - - -
23,188 19,409 - 42,597 36,944
- - - - -
23,188 19,409 - 42,597 36,944
1,787
-		 494 - 1,293
-		 29,329
- - - - -
1,787
-		 494 - 1,293
-		 29,329
- - - - -
1,787
-		 494 - 1,293
-		 29,329
- - - -
950
-		 950 - - -
- - - - -
- - - - -
2,737
-		 1,444 - 1,293
-		 29,329
17,959 15,304 - 33,263 3,934
15,222 16,748 - 31,970 33,263

3

Charity No 1205556 Company No 05459940

BrightFutures Un-Ltd

Section B Balance sheet

Guidance Note
Fixed assets
Intangible assets (Note 15)
B01
Tangible assets (Note 14)
B02
Heritage assets (Note 16)
B03
Investments (Note 17)
B04
Total fixed assets
B05
Current assets
Stocks (Note 18)
B06
Debtors (Note 19)
B07
Investments (Note 17.4)
B08
Cash at bank and in hand (Note 24)
B09
Total current assets
B10
Creditors: amounts falling due within
one year (Note 20)
B11
Net current assets/(liabilities)
B12
Total assets less current liabilities
B13
Creditors: amounts falling due after one
year (Note 20)
B14
Provisions for liabilities
B15
Total net assets or liabilities
B16
Funds of the Charity
Endowment funds (Note 27)
B17
Restricted income funds (Note 27)
B18
Unrestricted funds
B19
Revaluation reserve
B20
Fair value reserve
B21
Total funds
B22		 Unrestricted
funds
£
F01		 Restricted
income
funds
£
F02		 Endowment
funds
Total this
year
£
£
F03
F04		 Endowment
funds
Total this
year
£
£
F03
F04		 Total last
year
£
F05
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
1,010 - - 1,010 3,995
- - - - -
14,712 16,748 - 31,460 29,768
15,722 16,748 - 32,470 33,763
500 - 500 500
15,222 16,748 - 31,970 33,263
15,222 16,748 - 31,970 33,263
- - - - -
- - - - -
15,222 16,748 - 31,970 33,263
- - -
16,748 - 16,748 15,304
15,222 15,222 17,959
-
15,222 16,748 - 31,970 33,263

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

ture of director authenticating accounts being sent to Companies
House
Signed by one or two trustees/directors on behalf of all the
trustees/directors		 Print Name Date of
approval
dd/mm/yyyy
Signature Date
dd/mm/yyyy
Print name

Signature of director authenticating accounts being sent to Companies House

CC17a (Excel)

23/01/2026

4

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with ü 102) • and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

ü

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the not applicable conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going Not applicable concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { 2 }.

Yes
No		 ü * -Tick as appropriate * -Tick as appropriate
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; and
(iii) the amount of the adjustment for each line affected in
the current period, each prior period presented and the
aggregate amount of the adjustment relating to periods
before those presented, 3.44 FRS102 SORP.

CC17a (Excel)

23/01/2026

5

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes
No
Please disclose:		 ü * -Tick as appropriate * -Tick as appropriate
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.

1.5 Material prior year errors

1.5 Material prior year errors year errors year errors
No materialpriory ear error have been identified in the reporting period(3.47 FRS102 SORP).
Yes
No
Please disclose:		 * -Tick as appropriate
ü
(i) the nature of the prior period error; Expenditure that met the conditions for classification as
restricted expense was misclassified as unrestricted
expenditure.
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item affected;
and		 The error has been corrected retrospectively by restating the
brought forward restricted and unrestricted funds, reducing
restricted funds brought forward by £2980 and increasing
unrestricted funds brought forward. Additionally any notes
declaring comparative prior year expenditures have been
adjusted to reflect this.
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.

CC17a (Excel)

23/01/2026

6

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconciliation of funds per previous GAAP to funds determined under FRS 102 End of Start of period period £ £ Fund balances as previously stated Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

CC17a (Excel)

23/01/2026

7

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been
Legacies grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on donations Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
and gifts treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or
Contractual income and services or met the performance related conditions.
performance related grants
Donated goods Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Donated services and Donated services and facilities are included in the SOFA when received at the value of the
facilities gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
Support costs The charity has incurred expenditure on support costs.
Volunteer help The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü

CC17 FRS 102 SORP

23/01/2026

8

Income from interest, This is included in the accounts when receipt is probable and the amount receivable can be royalties and dividends measured reliably. Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations and subscriptions Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and any losses gain or loss resulting from revaluing investments to market value at the end of the year.

2.3 EXPENDITURE AND LIABILITIES

Liabilities are recognised where it is more likely than not that there is a legal or constructive Liability recognition obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support Support costs have been allocated between governance costs and other support. costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of conditions service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to performance conditions realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts.

The charity has creditors which are measured at settlement amounts less any trade Creditors discounts A liability is measured on recognition at its historical cost and then subsequently measured Provisions for liabilities at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph Basic financial instruments 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

2.4 ASSETS

Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity

They are valued at cost.

Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
£500
Yes
No
N/a*
ü

The depreciation rates and methods used are disclosed in note 14.

Intangible fixed assets

Heritage assets

The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15.

They are valued at cost.

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.

They are valued at cost.

Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü

CC17 FRS 102 SORP

23/01/2026

9

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The Investments same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Debtors Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash and Current asset investments cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes
No
N/a*		 Yes
No
N/a*		 Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü
Yes
No
N/a*
ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

23/01/2026

10

Section C Notes to the accounts (cont)

Note 3 Income

Donations andgifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
Total
Alternative education and activity classes for
~~youth and seniors~~
Grants
Other
Total
Other
Total
Interest income
Dividend income
Rental and leasingincome
Other
Total
Total
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held for
charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
Total
Analysis of income
Donations
and legacies:
Charitable
activities:
Separate
material item
of income
Other:
Income from
investments:
Other trading
activities:
TOTAL INCOME		 Analysis of income Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations andgifts 3,018 - - 3,018 10,101
Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities		 - - - - -
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donatedgoods,facilities and services - - - - -
Other - - -
Total 3,018 - - 3,018 10,101
Alternative education and activity classes for
~~youth and seniors~~		 - - - - 26,151

Grants		 18,129 19,903 - 38,032 29,942
- - - - -
Other - - - - -
Total 18,129 19,903 - 38,032 56,093
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Interest income 254 - - 254 79
Dividend income - - - - -
Rental and leasingincome - - - - -
Other - - - - -
Total 254 - - 254 79
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use		 - - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other - - - - -
Total - - - - -
21,401 19,903 - 41,304 66,273

CC17a (Excel)

23/01/2026

11

Other information: All income in the prior year was unrestricted except for: (please provide description and amounts) The income from grants is classified as restricted £29,942 Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

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12

Section C Notes to the accounts (cont)

Note 6 Expenditure

Analysis
Expenditure on raising funds:		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year

Incurred seeking donations		 - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and social
lotteries		 - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising agents - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking non-
charitable trading activity		 - - - - - - - -

Advertising, marketing, direct mail and publicity		 - - - - - - - -
Start up costs incurred in generating new source
of future income		 - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Teacher/Instructor fees & resources 21,047 18,598 - 39,645 17,916 16,607 - 34,523
Support Costs 2,141 811 - 2,952 1,551 - - 1,551
Merchandise - - - - 870 - - 870
- - - - - - - -
Total expenditure on charitable activities 23,188 19,409 - 42,597 20,337 16,607 - 36,944
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure
TOTAL EXPENDITURE		 - - - - - - - -
23,188 19,409 - 42,597 20,337 16,607 - 36,944

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Other information:

Analysis of expenditure on charitable activities

This year This year This year This year Last year Last year Last year Last year
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
Alternative educationand activity classes 39,645 - 2,952 42,597 35,393 - 1,551 36,944
Activity2 - - - - - - - -
Other - - - - - - - -
Total 39,645 - 2,952 42,597 35,393 - 1,551 36,944
This year: Where sums originally denominated in foreign currency have
been included in expenditure, explain the basis on which those sums have
been translated into sterling (or the currency in which the accounts are
drawn up).
Last year: Where sums originally denominated in foreign currency have
been included in expenditure, explain the basis on which those sums have
been translated into sterling (or the currency in which the accounts are
drawn up).

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost
(examples)		 Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
£ £ £ £ £ (Describe method)
Governance
 - 500 - - 500
Direct
Administration - 2,452 - - 2,452 Direct
- - - - -
- - - - -
Other - - - -
Total - 2,952 - - 2,952
Last year
Support cost
(examples)		 Raising funds
£		 Activity 1
£		 Activity 2
£		 Activity 3
£		 Grand total
£		 Basis of allocation
(Describe method)
Governance
 - 500 - - 500 Direct
Administration - 1,051 - - 1,051 Direct
- - - - -
- - - - -
Other - - - - -
Total - 1,551 - - 1,551

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

BrightFutures Un-Ltd has one principal charitable activity and so all support costs are allocated directly to it

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Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts
and other services provided by your independent examiner. If nothing was paid please
enter '0' in the appropriate box(es).
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the
independent examiner
Independent examiner’s fees
Assurance services other than independent examination		 This year
£		 Last year
£
500 500
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

19.1 Analysis of debtors
Total
Trade debtors
Prepayments and accrued income
Other debtors		 This year
£		 Last year
£
945.0 3,926.0
65.0 69.0
- -
1,010.0 3,995.0

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total
Trade debtors
Prepayments and accrued income
Other debtors		 This year
£		 Last year
£
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
Total		 Amounts falling due within
one year		 Amounts falling due after
more than one year
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
- -
- - - -
500 500 - -
- - - -
- - - -
500 500 - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is
deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period
This year		 - -
This year Last year
This year
£		 Last year
£
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Short term deposits
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)		 This year
£		 Last year
£
14,019 22,163
- -
17,441 7,605
- -
31,460 29,768

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names Type PE, EE R
**or UR ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Noel Sweeney R Management & delivery of Education sessions 9,500 -9,500 - - -
Home Instead National charity R help support care home classes/sessions 500 -850 350 - -
Sport England R Tennis and Rugby Sessions 5,304 -5,904 600 - -
NL Community Fund 2024-25 R Singing in Care Homes 19,903 -3,155 - - 16,748
- - -
- - -
General Funds UR BrightFutures Un-Ltd Charitable Objects 17,959 21,401 -23,188 -950 - 15,222
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing figure) N/a - - - - - -
Total Funds as per balance sheet 33,263 41,304 - 42,597 - - 31,970
Fund balances carried forward include assets and liabilities denominated in a foreign currency Yes
No
ü
ü

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names Type PE, EE R
**or UR ***		 Purpose and Restrictions Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
Noel Sweeney R Management & delivery of Education sessions - 10,000 -500 - - 9,500
Home Instead National charity R help support care home classes/sessions - 500 - - - 500
Sport England R Tennis and Rugby Sessions - 7,578 -2,274 - - 5,304
Bee Blessed R Singing & seated dancing sessions 960 -960 - - -
The NL Community Fund R Management & delivery of Education sessions - 9,920 -9,920 - - -
Comic Relief-Groundwork R Smallgroupsinging projects inprimaryschools 1,969 984 -2,953 - - -
General Funds UR BrightFutures Un-Ltd Charitable Objects 1,965 36,331 -20,337 - - 17,959
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing figure) N/a - - - - - -
Total Funds as per balance sheet 3,934 66,273 - 36,944 - - 33,263
Fund balances carried forward include assets and liabilities denominated in a foreign currency Yes
No
ü
ü

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
Reason for transfer and where endowment is converted to income, legal
power for its conversion		 Amount
Between unrestricted and
restricted funds		 Expenditure on restricted income funds exceeded the value of the grant
amount.		 950
Between endowment and
restricted funds		 -
Between endowment and
unrestricted funds		 -
950

Last year

Reason for transfer and where endowment is converted to income, legal
power for its conversion		 Amount
Between unrestricted and
restricted funds		 -
Between endowment and
restricted funds		 -
Between endowment and
unrestricted funds		 -
-

500

27.4 Designated funds

27.4 Designated funds 27.4 Designated funds 27.4 Designated funds
Thisyear
0
Planned use Purpose of the designation Amount
-
-
-
-
-
-

Last year

Lastyear
Planned use Purpose of the designation Amount
-
-
-
-
-
-

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)
Remuneration Pension
contribution		 Redundancy
(including loss
of office)/ex
gratia		 Other TOTAL
£ £ £ £ £
- - - - -
- - - - -
- - - - -
500 - - - - -
If a third party has been reimbursed for providing one or more
trustees, state the nature of the payment and amount of the
reimbursement.
State the number of trustees to whom retirement benefits are
accruing under a defined contribution pension scheme.
Please give details of why remuneration or other employment
benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
-

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Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Pension
contribution		 Redundancy
(including loss
of office)/ex
gratia		 Other TOTAL
£ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.
If a third party has been reimbursed for providing one or more
trustees, state the nature of the payment and amount of the
reimbursement.
State the number of trustees to whom retirement benefits are
accruing under a defined contribution pension scheme.
Please give details of why remuneration or other employment
benefits were paid.

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28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed This year Last year
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year This year This year This year This year This year
There have been no related party transactions in the reporting period (True or False) FALSE
Name of the trustee or
related party		 Relationship to
charity
Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts at
period end		 Amounts
written off
during
reporting
period
£ £ £ £
James Allen Trustee Fees for classes 13,467 - - -
Rachel Ortiz Voluntary Admin Fees for classes 15,795 - - -
- - - -
- - - -

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

Payments were made for the delivery of classes on behalf of the charity. This includes payments to the voluntary administrator, whose address is listed as the charity’s official address. All payments are invoiced and made at a standard hourly rate upon submission of an invoice.

For any related party, please provide details of any guarantees given or received.

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Last year

Last year Last year Last year Last year Last year Last year
There have been no related party transactions in the reporting period (True or False) FALSE
Name of the trustee or
related party		 Relationship to
charity
Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts at
period end		 Amounts
written off
during
reporting
period
£ £ £
James Allen Trustee Fees for classes 13,689 - - -
Rachel Ortiz Voluntary Admin Fees for classes 15,060 - - -
- - - -
- - - -
In relation to the transactions above, please provide the terms
and conditions, including any security and the nature of any
payment (consideration) to be provided in settlement.
For any related party, please provide details of any guarantees
given or received.
Payments were made for the delivery of classes on behalf of the charity. This
includes payments to the voluntary administrator, whose address is listed as
the charity’s official address. All payments are invoiced and made at a
standardhourlyrate uponsubmissionofan invoice.

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