## 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** 

1 




## **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** 

2 




**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: 

- Providing a range of projects which are reflective of relevant quality standards and address needs within our local area and beyond. 

- Focussing upon providing high quality creative projects, activities and support. which develop participants skills, capacities, and capabilities to enable them to participate in society as mature and responsible individuals. 

- Working towards reaching a wider network of partners to increase our participation numbers and meet the needs of more individuals. 

- Working in partnership with other agencies to secure the widest reach of activities that best match the needs of our participants. 

## **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 

8 




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. 

- The obligations of trustees. 

- The main documents which set out the operational framework for the charity including 

- the Memorandum and Articles. 

- Resourcing and the current financial position as set out in the latest published accounts. 

- Future plans and objectives. 

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: 

- select suitable accounting policies and then apply them consistently; 

- make judgements and estimates that are reasonable and prudent; and 

- prepare the financial statements on the going concern basis unless it is not appropriate 

- to assume that the company will continue on that basis. 

9 




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: 

- so far as we are aware, there is no relevant audit information of which the company’s auditors are unaware; and 

- as the directors of the company we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information. 

## 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 

10 



**Independent examiner's report on the accounts** 


## **Section A                        Independent Examiner’s Report** 

|**Report to the**<br>**trustees/directors/**<br>**members of**<br>**On accounts for the year**<br>**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 

- •the accounts have not been prepared in accordance with the Charities SORP (FRS102). 

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**<br>**qualification(s) or body**<br>**(if any):**<br>**Address:**<br> <br>|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<br>S01<br>S02<br>S03<br>1010<br>S05<br>S06<br>S07<br>**Expenditure (Notes 6)**<br>**Expenditure on:**<br>500<br>S08<br>S09<br>S10<br>S11<br>S12<br>S13<br>Tax payable<br>S14<br>S15<br>Net gains/(losses) on investments<br>S16<br>S17<br>**Extraordinary items**<br>S18<br>S19<br>S20<br>Other gains/(losses)<br>S21<br>S22<br>**_Reconciliation of_**<br>**_funds:_**<br>S23<br>S24<br>**_Total funds carried forward_**<br>**_Total_**<br>**Net income/(expenditure) after tax before**<br>**investment gains/(losses)**<br>**Net income/(expenditure)**<br>**Transfers between funds**<br>Total funds brought forward<br>Gains and losses on revaluation of fixed assets for the charity’s own<br>use<br>Charitable activities<br>Separate material expense item<br>**_Net movement in funds_**<br>**Other recognised** **gains/(losses):**<br>**Net income/(expenditure) before tax for the**<br>**reporting period**<br>Raising funds<br>Other<br>**_Total_**<br>**Recommended categories by activity**<br>**Income (Note 3)**<br>**Income and endowments from:**<br>Donations and legacies<br>Investments<br>Charitable activities<br>Other trading activities<br>Separate material item of income<br>Other|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>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<br>-|494|-|1,293<br>-|29,329|
||-|-|-|-|-|
||1,787<br>-|494|-|1,293<br>-|29,329|
||-|-|-|-|-|
||1,787<br>-|494|-|1,293<br>-|29,329|
||-|-|-|-||
||950<br>-|950|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||2,737<br>-|1,444|-|1,293<br>-|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<br>**Fixed assets**<br>**Intangible assets            (Note 15)**<br>B01<br>**Tangible assets              (Note 14)**<br>B02<br>**Heritage assets              (Note 16)**<br>B03<br>**Investments                    (Note 17)**<br>B04<br>**_Total fixed assets_**<br>B05<br>**Current assets**<br>**Stocks                           (Note 18)**<br>B06<br>**Debtors                           (Note 19)**<br>B07<br>**Investments                    (Note 17.4)**<br>B08<br>**Cash at bank and in hand  (Note 24)**<br>B09<br>**_Total current assets_**<br>B10<br>**Creditors: amounts falling due within**<br>**one year              (Note 20)**<br>B11<br>**_Net current assets/(liabilities)_**<br>B12<br>**_Total assets less current liabilities_**<br>B13<br>**Creditors: amounts falling due after one**<br>**year                (Note 20)**<br>B14<br>**Provisions for liabilities**<br>B15<br>**_Total net assets or liabilities_**<br>B16<br>**Funds of the Charity**<br>**Endowment funds (Note 27)**<br>B17<br>**Restricted income funds (Note 27)**<br>B18<br>**Unrestricted funds**<br>B19<br>**Revaluation reserve**<br>B20<br>**Fair value reserve**<br>B21<br>**_Total funds_**<br>B22|**Unrestricted**<br>**funds**<br>**£**<br>F01|**Restricted**<br>**income**<br>**funds**<br>**£**<br>F02|**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**£**<br>**£**<br>F03<br>F04|**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**£**<br>**£**<br>F03<br>F04|**Total last**<br>**year**<br>**£**<br>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<br>House<br>Signed by one or two trustees/directors on behalf of all the<br>trustees/directors|Print Name|Date of<br>approval<br>dd/mm/yyyy|
|---|---|---|
||||
||||
||||
||Signature|Date<br>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 

* -Tick as appropriate 

## **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*<br>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_**<br>**_provides more reliable and more relevant information; and_**||||
|**_(iii) the amount of the adjustment for each line affected in_**<br>**_the current period, each prior period presented and the_**<br>**_aggregate amount of the adjustment relating to periods_**<br>**_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*<br>No*<br>**_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_**<br>**_assets and liabilities for the current period; and_**||||
|**_(iii) where practicable, the effect of the change in one or_**<br>**_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*<br>No*<br>**_Please disclose:_**||* -Tick as appropriate||
||ü|||
|||||
|**_(i) the nature of the prior period error;_**|||Expenditure that met the conditions for classification as<br>restricted expense was misclassified as unrestricted<br>expenditure.|
|**_(ii) for each prior period presented in the accounts, the_**<br>**_amount of the correction for each account line item affected;_**<br>**_and_**|||The error has been corrected retrospectively by restating the<br>brought forward restricted and unrestricted funds, reducing<br>restricted funds brought forward by £2980 and increasing<br>unrestricted funds brought forward. Additionally any notes<br>declaring comparative prior year expenditures have been<br>adjusted to reflect this.|
|**_(iii) the amount of the correction at the beginning of the_**<br>**_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<br>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<br>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<br>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<br>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<br>the trustees’ annual report.|



|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
||ü||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>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*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
||||
|£500|||
|Yes*<br>No*<br>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*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>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*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
||ü||
|Yes*<br>No*<br>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<br>Gift Aid<br>Legacies<br>General grants provided by government/other<br>charities<br>Membership subscriptions and sponsorships<br>which are in substance donations<br>Donatedgoods,facilities and  services<br>Other<br>**Total** <br>Alternative education and activity classes for<br>~~youth and seniors~~<br>Grants<br>Other<br>**Total** <br>Other<br>**Total**<br>Interest income<br>Dividend income<br>Rental and leasingincome<br>Other<br>**Total** <br>**Total**<br>Conversion of endowment funds into income<br>Gain on disposal of a tangible fixed asset held for<br>charity's own use<br>Gain on disposal of a programme related<br>investment<br>Royalties from the exploitation of intellectual<br>propertyrights<br>Other<br>**Total**<br>**Analysis of income**<br>**Donations**<br>**and legacies:**<br>**Charitable**<br>**activities:**<br>**Separate**<br>**material item**<br>**of income**<br>**Other:**<br>**Income from**<br>**investments:**<br>**Other trading**<br>**activities:**<br>**TOTAL INCOME**|**Analysis of income**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|
|---|---|---|---|---|---|---|
||Donations andgifts|3,018|-|-|3,018|10,101|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other<br>charities|-|-|-|-|-|
||Membership subscriptions and sponsorships<br>which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and  services|-|-|-|-|-|
||Other|-||-|-||
||**Total**|3,018|-|-|3,018|10,101|
||||||||
||Alternative education and activity classes for<br>~~youth and seniors~~|-|-|-|-|26,151|
||<br>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<br>charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related<br>investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual<br>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**<br>**Expenditure on raising funds:**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|
|---|---|---|---|---|---|---|---|---|
|<br>Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes and social<br>lotteries|-|-|-|-|-|-|-|-|
|Staging fundraising events|-|-|-|-|-|-|-|-|
|Fudraising agents|-||-|-|-|-|-|-|
|Operating charity shops|-|-|-|-|-|-|-|-|
|Operating a trading company undertaking non-<br>charitable trading activity|-|-|-|-|-|-|-|-|
|<br>Advertising, marketing, direct mail and publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating new source<br>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<br>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**<br>**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**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**|**Support**<br>**Costs**|**Total this**<br>**year**|**Activities**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**|**Support**<br>**Costs**|**Total last**<br>**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**<br>**been included in expenditure, explain the basis on which those sums have**<br>**been translated into sterling (or the currency in which the accounts are**<br>**drawn up).**|||||||||
||||||||||
|**Last year:  Where sums originally denominated in foreign currency have**<br>**been included in expenditure, explain the basis on which those sums have**<br>**been translated into sterling (or the currency in which the accounts are**<br>**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**<br>**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance<br>|-|500|-|-|500|<br>Direct|
|Administration|-|2,452|-|-|2,452|Direct|
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-||-|-||
|**Total**|-|2,952|-|-|2,952||
|**Last year**|||||||
|**Support cost**<br>**(examples)**|**Raising funds**<br>**£**|**Activity 1**<br>**£**|**Activity 2**<br>**£**|**Activity 3**<br>**£**|**Grand total**<br>**£**|**Basis of allocation**|
|||||||**(Describe method)**|
|Governance<br>|-|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**<br>**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**<br>**_and other services provided by your independent examiner.  If nothing was paid please_**<br>**_enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Tax advisory fees**<br>**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**<br>**independent examiner**<br>**Independent examiner’s fees**<br>**Assurance services other than independent examination**|**This year**<br>**£**|**Last year**<br>**£**|
||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**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**|**This year**<br>**£**|**Last year**<br>**£**|
||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**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|



- 

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**<br>**Bank loans and overdrafts**<br>**Trade creditors**<br>**Payments received on account for contracts or**<br>**performance-related grants**<br>**Accruals and deferred income**<br>**Taxation and social security**<br>**Other creditors**<br>**Total**|**Amounts falling due within**<br>**one year**||**Amounts falling due after**<br>**more than one year**||
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|-|-|
||-|-|-|-|
|||-||-|
||-|-|-|-|
||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_**<br>**_deferred._**<br>**_Movement in deferred income account_**<br>**Balance at the start of the reporting period**<br>**Amounts added in current period**<br>**Amounts released to income from previous periods**<br>**Balance at the end of the reporting period**<br>**This year**||-|-|
|---|---|---|---|
||**This year**|**Last year**||
|||||
|||||
|||**This year**<br>**£**|**Last year**<br>**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|



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**<br>**Short term deposits**<br>**Cash at bank and on hand**<br>**Total**<br>**Short term cash investments (less than 3 months maturity date)**|**This year**<br>**£**|**Last year**<br>**£**|
||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**<br>**or UR ***|**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**£**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**Gains and**<br>**losses**<br>**£**|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|---|---|---|
|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*<br>No*<br>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**<br>**or UR ***|**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**£**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**Gains and**<br>**losses**<br>**£**|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|---|---|---|
|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*<br>No*<br>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**<br>**power for its conversion**|**Amount**<br>|
|Between unrestricted and<br>restricted funds|Expenditure on restricted income funds exceeded the value of the grant<br>amount.|950|
|Between endowment and<br>restricted funds||-|
|Between endowment and<br>unrestricted funds||-|
|||950|



## **Last year** 

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



500 

## **27.4 Designated funds** 

|**27.4 Designated funds**|**27.4 Designated funds**|**27.4 Designated funds**|
|---|---|---|
|**Thisyear**<br>**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**<br>**order, governing**<br>**document)**||||||
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**<br>**contribution**|**Redundancy**<br>**(including loss**<br>**of office)/ex**<br>**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
||500|-|-|-|-|**-**|
|**_If a third party has been reimbursed for providing one or more_**<br>**_trustees, state the nature of the payment and amount of the_**<br>**_reimbursement._**<br>**_State the number of trustees to whom retirement benefits are_**<br>**_accruing under a defined contribution pension scheme._**<br>**_Please give details of why remuneration or other employment_**<br>**_benefits were paid._**<br>**_Where an ex gratia payment has been made to a trustee,_**<br>**_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**<br>**order, governing**<br>**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**<br>**contribution**|**Redundancy**<br>**(including loss**<br>**of office)/ex**<br>**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|**_Where an ex gratia payment has been made to a trustee,_**<br>**_provide an explanation of the nature of the payment._**<br>**_If a third party has been reimbursed for providing one or more_**<br>**_trustees, state the nature of the payment and amount of the_**<br>**_reimbursement._**<br>**_State the number of trustees to whom retirement benefits are_**<br>**_accruing under a defined contribution pension scheme._**<br>**_Please give details of why remuneration or other employment_**<br>**_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**<br>**related party**|**Relationship to**<br>**charity**|<br>**Description of the**<br>**transaction(s)**|**Amount**|**Balance at**<br>**period end**|**Provision for bad debts at**<br>**period end**||**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**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**<br>**related party**|**Relationship to**<br>**charity**|<br>**Description of the**<br>**transaction(s)**|**Amount**|**Balance at**<br>**period end**|**Provision for bad debts at**<br>**period end**||**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**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_**<br>**_and conditions, including any security and the nature of any_**<br>**_payment (consideration) to be provided in settlement._**<br>**_For any related party, please provide details of any guarantees_**<br>**_given or received._**||||||||
||||Payments were made for the delivery of classes on behalf of the charity. This<br>includes payments to the voluntary administrator, whose address is listed as<br>the charity’s official address. All payments are invoiced and made at a<br>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**<br>**trustees/directors/**<br>**members of**<br>**On accounts for the year**<br>**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 

- •the accounts have not been prepared in accordance with the Charities SORP (FRS102). 

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**<br>**qualification(s) or body**<br>**(if any):**<br>**Address:**<br> <br>|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<br>S01<br>S02<br>S03<br>1010<br>S05<br>S06<br>S07<br>**Expenditure (Notes 6)**<br>**Expenditure on:**<br>500<br>S08<br>S09<br>S10<br>S11<br>S12<br>S13<br>Tax payable<br>S14<br>S15<br>Net gains/(losses) on investments<br>S16<br>S17<br>**Extraordinary items**<br>S18<br>S19<br>S20<br>Other gains/(losses)<br>S21<br>S22<br>**_Reconciliation of_**<br>**_funds:_**<br>S23<br>S24<br>**_Total funds carried forward_**<br>**_Total_**<br>**Net income/(expenditure) after tax before**<br>**investment gains/(losses)**<br>**Net income/(expenditure)**<br>**Transfers between funds**<br>Total funds brought forward<br>Gains and losses on revaluation of fixed assets for the charity’s own<br>use<br>Charitable activities<br>Separate material expense item<br>**_Net movement in funds_**<br>**Other recognised** **gains/(losses):**<br>**Net income/(expenditure) before tax for the**<br>**reporting period**<br>Raising funds<br>Other<br>**_Total_**<br>**Recommended categories by activity**<br>**Income (Note 3)**<br>**Income and endowments from:**<br>Donations and legacies<br>Investments<br>Charitable activities<br>Other trading activities<br>Separate material item of income<br>Other|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>F05|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03<br>F04<br>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<br>-|494|-|1,293<br>-|29,329|
||-|-|-|-|-|
||1,787<br>-|494|-|1,293<br>-|29,329|
||-|-|-|-|-|
||1,787<br>-|494|-|1,293<br>-|29,329|
||-|-|-|-||
||950<br>-|950|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||2,737<br>-|1,444|-|1,293<br>-|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<br>**Fixed assets**<br>**Intangible assets            (Note 15)**<br>B01<br>**Tangible assets              (Note 14)**<br>B02<br>**Heritage assets              (Note 16)**<br>B03<br>**Investments                    (Note 17)**<br>B04<br>**_Total fixed assets_**<br>B05<br>**Current assets**<br>**Stocks                           (Note 18)**<br>B06<br>**Debtors                           (Note 19)**<br>B07<br>**Investments                    (Note 17.4)**<br>B08<br>**Cash at bank and in hand  (Note 24)**<br>B09<br>**_Total current assets_**<br>B10<br>**Creditors: amounts falling due within**<br>**one year              (Note 20)**<br>B11<br>**_Net current assets/(liabilities)_**<br>B12<br>**_Total assets less current liabilities_**<br>B13<br>**Creditors: amounts falling due after one**<br>**year                (Note 20)**<br>B14<br>**Provisions for liabilities**<br>B15<br>**_Total net assets or liabilities_**<br>B16<br>**Funds of the Charity**<br>**Endowment funds (Note 27)**<br>B17<br>**Restricted income funds (Note 27)**<br>B18<br>**Unrestricted funds**<br>B19<br>**Revaluation reserve**<br>B20<br>**Fair value reserve**<br>B21<br>**_Total funds_**<br>B22|**Unrestricted**<br>**funds**<br>**£**<br>F01|**Restricted**<br>**income**<br>**funds**<br>**£**<br>F02|**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**£**<br>**£**<br>F03<br>F04|**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**£**<br>**£**<br>F03<br>F04|**Total last**<br>**year**<br>**£**<br>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<br>House<br>Signed by one or two trustees/directors on behalf of all the<br>trustees/directors|Print Name|Date of<br>approval<br>dd/mm/yyyy|
|---|---|---|
||||
||||
||||
||Signature|Date<br>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 

* -Tick as appropriate 

## **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*<br>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_**<br>**_provides more reliable and more relevant information; and_**||||
|**_(iii) the amount of the adjustment for each line affected in_**<br>**_the current period, each prior period presented and the_**<br>**_aggregate amount of the adjustment relating to periods_**<br>**_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*<br>No*<br>**_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_**<br>**_assets and liabilities for the current period; and_**||||
|**_(iii) where practicable, the effect of the change in one or_**<br>**_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*<br>No*<br>**_Please disclose:_**||* -Tick as appropriate||
||ü|||
|||||
|**_(i) the nature of the prior period error;_**|||Expenditure that met the conditions for classification as<br>restricted expense was misclassified as unrestricted<br>expenditure.|
|**_(ii) for each prior period presented in the accounts, the_**<br>**_amount of the correction for each account line item affected;_**<br>**_and_**|||The error has been corrected retrospectively by restating the<br>brought forward restricted and unrestricted funds, reducing<br>restricted funds brought forward by £2980 and increasing<br>unrestricted funds brought forward. Additionally any notes<br>declaring comparative prior year expenditures have been<br>adjusted to reflect this.|
|**_(iii) the amount of the correction at the beginning of the_**<br>**_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<br>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<br>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<br>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<br>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<br>the trustees’ annual report.|



|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
||ü||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>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*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
|ü|||
||||
|£500|||
|Yes*<br>No*<br>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*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>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*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|||ü|
|Yes*<br>No*<br>N/a*|||
|ü|||
|Yes*<br>No*<br>N/a*|||
||ü||
|Yes*<br>No*<br>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<br>Gift Aid<br>Legacies<br>General grants provided by government/other<br>charities<br>Membership subscriptions and sponsorships<br>which are in substance donations<br>Donatedgoods,facilities and  services<br>Other<br>**Total** <br>Alternative education and activity classes for<br>~~youth and seniors~~<br>Grants<br>Other<br>**Total** <br>Other<br>**Total**<br>Interest income<br>Dividend income<br>Rental and leasingincome<br>Other<br>**Total** <br>**Total**<br>Conversion of endowment funds into income<br>Gain on disposal of a tangible fixed asset held for<br>charity's own use<br>Gain on disposal of a programme related<br>investment<br>Royalties from the exploitation of intellectual<br>propertyrights<br>Other<br>**Total**<br>**Analysis of income**<br>**Donations**<br>**and legacies:**<br>**Charitable**<br>**activities:**<br>**Separate**<br>**material item**<br>**of income**<br>**Other:**<br>**Income from**<br>**investments:**<br>**Other trading**<br>**activities:**<br>**TOTAL INCOME**|**Analysis of income**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|
|---|---|---|---|---|---|---|
||Donations andgifts|3,018|-|-|3,018|10,101|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other<br>charities|-|-|-|-|-|
||Membership subscriptions and sponsorships<br>which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and  services|-|-|-|-|-|
||Other|-||-|-||
||**Total**|3,018|-|-|3,018|10,101|
||||||||
||Alternative education and activity classes for<br>~~youth and seniors~~|-|-|-|-|26,151|
||<br>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<br>charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related<br>investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual<br>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**<br>**Expenditure on raising funds:**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**This year**<br>**Last year**|
|---|---|---|---|---|---|---|---|---|
|<br>Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes and social<br>lotteries|-|-|-|-|-|-|-|-|
|Staging fundraising events|-|-|-|-|-|-|-|-|
|Fudraising agents|-||-|-|-|-|-|-|
|Operating charity shops|-|-|-|-|-|-|-|-|
|Operating a trading company undertaking non-<br>charitable trading activity|-|-|-|-|-|-|-|-|
|<br>Advertising, marketing, direct mail and publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating new source<br>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<br>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**<br>**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||23,188|19,409|-|42,597|20,337|16,607|-|36,944|



CC17a (Excel) 

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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**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**|**Support**<br>**Costs**|**Total this**<br>**year**|**Activities**<br>**undertaken**<br>**directly**|**Grant**<br>**funding of**<br>**activities**|**Support**<br>**Costs**|**Total last**<br>**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**<br>**been included in expenditure, explain the basis on which those sums have**<br>**been translated into sterling (or the currency in which the accounts are**<br>**drawn up).**|||||||||
||||||||||
|**Last year:  Where sums originally denominated in foreign currency have**<br>**been included in expenditure, explain the basis on which those sums have**<br>**been translated into sterling (or the currency in which the accounts are**<br>**drawn up).**|||||||||



CC17a (Excel) 

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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**<br>**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance<br>|-|500|-|-|500|<br>Direct|
|Administration|-|2,452|-|-|2,452|Direct|
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-||-|-||
|**Total**|-|2,952|-|-|2,952||
|**Last year**|||||||
|**Support cost**<br>**(examples)**|**Raising funds**<br>**£**|**Activity 1**<br>**£**|**Activity 2**<br>**£**|**Activity 3**<br>**£**|**Grand total**<br>**£**|**Basis of allocation**|
|||||||**(Describe method)**|
|Governance<br>|-|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) 

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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**<br>**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**<br>**_and other services provided by your independent examiner.  If nothing was paid please_**<br>**_enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Tax advisory fees**<br>**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**<br>**independent examiner**<br>**Independent examiner’s fees**<br>**Assurance services other than independent examination**|**This year**<br>**£**|**Last year**<br>**£**|
||500|500|
||-|-|
||-|-|
||-|-|



CC17a (Excel) 

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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**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**|**This year**<br>**£**|**Last year**<br>**£**|
||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**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|



- 

CC17a (Excel) 

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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**<br>**Bank loans and overdrafts**<br>**Trade creditors**<br>**Payments received on account for contracts or**<br>**performance-related grants**<br>**Accruals and deferred income**<br>**Taxation and social security**<br>**Other creditors**<br>**Total**|**Amounts falling due within**<br>**one year**||**Amounts falling due after**<br>**more than one year**||
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|-|-|
||-|-|-|-|
|||-||-|
||-|-|-|-|
||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_**<br>**_deferred._**<br>**_Movement in deferred income account_**<br>**Balance at the start of the reporting period**<br>**Amounts added in current period**<br>**Amounts released to income from previous periods**<br>**Balance at the end of the reporting period**<br>**This year**||-|-|
|---|---|---|---|
||**This year**|**Last year**||
|||||
|||||
|||**This year**<br>**£**|**Last year**<br>**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|



CC17a (Excel) 

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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**<br>**Short term deposits**<br>**Cash at bank and on hand**<br>**Total**<br>**Short term cash investments (less than 3 months maturity date)**|**This year**<br>**£**|**Last year**<br>**£**|
||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**<br>**or UR ***|**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**£**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**Gains and**<br>**losses**<br>**£**|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|---|---|---|
|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*<br>No*<br>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) 

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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**<br>**or UR ***|**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**£**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**Gains and**<br>**losses**<br>**£**|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|---|---|---|
|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*<br>No*<br>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**<br>**power for its conversion**|**Amount**<br>|
|Between unrestricted and<br>restricted funds|Expenditure on restricted income funds exceeded the value of the grant<br>amount.|950|
|Between endowment and<br>restricted funds||-|
|Between endowment and<br>unrestricted funds||-|
|||950|



## **Last year** 

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



500 

## **27.4 Designated funds** 

|**27.4 Designated funds**|**27.4 Designated funds**|**27.4 Designated funds**|
|---|---|---|
|**Thisyear**<br>**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**<br>**order, governing**<br>**document)**||||||
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**<br>**contribution**|**Redundancy**<br>**(including loss**<br>**of office)/ex**<br>**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
||500|-|-|-|-|**-**|
|**_If a third party has been reimbursed for providing one or more_**<br>**_trustees, state the nature of the payment and amount of the_**<br>**_reimbursement._**<br>**_State the number of trustees to whom retirement benefits are_**<br>**_accruing under a defined contribution pension scheme._**<br>**_Please give details of why remuneration or other employment_**<br>**_benefits were paid._**<br>**_Where an ex gratia payment has been made to a trustee,_**<br>**_provide an explanation of the nature of the payment._**|||||||
|||**-**|||||
||||||||
||||||||
||||||||



CC17a (Excel) 

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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**<br>**order, governing**<br>**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**<br>**contribution**|**Redundancy**<br>**(including loss**<br>**of office)/ex**<br>**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|**_Where an ex gratia payment has been made to a trustee,_**<br>**_provide an explanation of the nature of the payment._**<br>**_If a third party has been reimbursed for providing one or more_**<br>**_trustees, state the nature of the payment and amount of the_**<br>**_reimbursement._**<br>**_State the number of trustees to whom retirement benefits are_**<br>**_accruing under a defined contribution pension scheme._**<br>**_Please give details of why remuneration or other employment_**<br>**_benefits were paid._**|||||||
||||||||
||||||||
||||||||
||||||||



CC17a (Excel) 

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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**<br>**related party**|**Relationship to**<br>**charity**|<br>**Description of the**<br>**transaction(s)**|**Amount**|**Balance at**<br>**period end**|**Provision for bad debts at**<br>**period end**||**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**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) 

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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**<br>**related party**|**Relationship to**<br>**charity**|<br>**Description of the**<br>**transaction(s)**|**Amount**|**Balance at**<br>**period end**|**Provision for bad debts at**<br>**period end**||**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**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_**<br>**_and conditions, including any security and the nature of any_**<br>**_payment (consideration) to be provided in settlement._**<br>**_For any related party, please provide details of any guarantees_**<br>**_given or received._**||||||||
||||Payments were made for the delivery of classes on behalf of the charity. This<br>includes payments to the voluntary administrator, whose address is listed as<br>the charity’s official address. All payments are invoiced and made at a<br>standardhourlyrate uponsubmissionofan invoice.|||||
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CC17a (Excel) 

23/01/2026 

26