REGwfERED COMPANY NUMBER: 01844941 IEntynd and IVale5) REGisf&RKD CHARrrY NUMBER+ 291181 BROTrILEY Y IrtNANCIAL STATEMENVJ FOR THE YEAR ENDED 31 MARCH 202S Betringets LLP Lygon H15¢ SO Lundon Rood Broml Ke]il BRI JR
BROMLZY Y CONTEL¥TS OF THE FINANCIAL STATEMENTS ror the yeir ¢Nded 31 Maych 2025 Plge R¢fernic• admlntstrdifvé det•lls R¢port of the 2 kj 4 tleport of the Independen¢ audliors S to 7 8tAleN•lll of tlnandAI Adfvliie4 C41b tknv s¢*t¢mellt 10 Not¢8 to Ihe IlnAndal 4tA(¢ments 12 to 18
BROMLEY Y REVERENCE AND ADMINISnlATIVE DKIAILS rortho veL4reDdI 31 hlatth 21125 TRusfEES Mrs K MOlS Dr S Roberts1 DrA Bealti¢ (Ni8n¢d 228.24) Ids C Kay IresigKd 22.8,24) Ms J Monk Mrs L T Hiilton Mrs EC QuMyl¢ (r¢si8n¢d 23.9.24) lis5 F R A Thdern) 16 J Harycr Mi$$ E Gwdon{YesiEn¢d 24.125) t*ks S L M Johnson (aPPOlAted18.12.24) Mrs KL Edg¢ (pOInted 2.4.23) COMPANY SECRETARY M$ J Monk REGISTERED OFFICE 17 Eih8lbert Road Bromley Kent BRI IJA REGISTERED COMPANY NUMBER 01841941 (England gnd IViLes) REGISTERED CHARITY NUMBER 291181 AUDITORS Buri118¢r£ LLP Lygon Ho SO London Road Bromley Kent BRI 3RA Poge I
BROMLEY Y REPORT OF THE TRUSTEES for Ihe ye#i'énded 31 Maroh 2025 Th¢ IriL8tees who art also dlrectorB ofthc thwity for th¢ pwposes of ihe Compantes Act 21k161 pyesent thelr report with the fiiianciil slatellnts of the tharity for the y¢ar ended 31 March 2025. Th¢ te¢l have adopted tlle provisions of Aw)unfiKg alld R¢poning by Charittes: Stai•wit of R0mM¢ndtd Practice appllcable to chariti¢5 prqmring Ihelr accounis ID WLX)rdance with the Fingn¢441 R¢p)rtin8 Siathrd applile iii th¢ UK and Republlo of Ireland IFRS 102) (¢fft&tve l J8nuAry 20191 OWEcfivES AND A1VITIEs Objeeilvex aud alms BrthIeY Y provld¢s psy¢lM)108kal interveiitlons for young pwple aged O to 11 ivell as providins xrvices for ChildTr ivho Me looked atier and iyith SEND the LoDdon Borougl? of Broniky. Bromley Y Iv0 Closoly ivrth Ihe South East Ldon Ingrnled Car¢ System (ICS) prevlou$ly CCG and Il% London Boroii8h of Broml¢y to 4¢bl¢v¢ its ch8rithbte obJe¢ilve% Publle benefit The h51¢¢5 conslder that the objectives And ainis of the chirity described &bov4 enabl¢ it to Imei its obli8atloni lo the Charity conimi85ion by providifftg Support to yOlbll8 people. ACHIFVEMENT AND PERFoRlANcE Bromley Y liiv¢ ivork¢d clusdy with Bromley CAMHS al commissloners to Iihplemenl Ihe integrt¢d ifngle point of atte55 (ISPA) aft¢r 7ts launChedn Ihe 181 of April 2024. To d41e Illi$ is ruvnin8 w¢ll ivith 8ocd feedbk from youn8 peopk, refeTh¢rs and akeholde. Ther¢15 8 planned review in Juty 21125. This y¢ar iv¢ have seen & $llght inGtfaS¢ in referra15 comiiw Into th¢ ISPA, $t )r¥ IÉ wa5 around 2700 this y¢ar 3100. Fow¢r rcfeffals ar¢ coinin8 into Elromtey Y, how¢ver, complexity atid rigk remwn high iyith th• top r¢f¢rral reasons being mxi¢ty. loiv Mood, 8nd kliavloural dllli¢ulii¢s. Tl)er¢ has beai a de¢rei8e In wlcidol Id¢&tion and 8¢1f-hBrm h¢lp¢d by training on eayfy rlsk dekoiloib in Schools, lrnining on working iyith s¢lf-harM and mor¢ 8UPPOrt ¢alls in schools espe¢iRlly secondary schools. Th¢r¢ has been training ¥nd consuliat5on to get81 prnvlilion¢rs and this will ntiNe Iviih input from CAD/IHS. Top referrers are Gvs, folloived by parenL4 ond carers arbd then schools. Th¢ m05t ¢oJnmon age ran i¥ 14-17 lThv¢ver there has b¢en an i#¢reRS¢ in I l-lJ-year-Dlds. Mosl youn8 peopl¢ eft trom a white ethniG ba¢kkToi1d hOw¢r continue reach out intsj the eoiMmuni¢y io improve access iiilo g¢Thices and give inforination and res0r¢e$ throwgh the Ivebsit¢ and through iv¢binars and workthps. The ivailin8 Ilmes have Started lo drop in Ilie mental liealth supprt kAms (MHST) I)Ul reimain th¢ same for the Men(al health and wellbeln8 rVIce IMHEIVS). Ai their highest yoiing people ww¢ Ivqiling for Ir¢ment for 20 week4 this Is slowly redueinB> and we are iyorking on our I111ng well, inttialive so that y4)11118 p¢ople liav¢ SUPFQrt 115. cali tslk ,Iih a Pl11110ner and cali 8c¢¢$s rcsoiirces %vliil¢ they are iwaitin& For the fil'51 liine in BrOmY Y's liisiory we hdve Outsoued 80 young peoplc lo an external di8it81 organlsatioa ivho provide cogltiv¢ Behavlournl Therapy {CBT), Th¢ impa¢1 lo dRtc i¥ positive ivith symptoms de£[eIn& The ivorkforce continues to grow. Iviilj 70 staff and 30 voltiiil&rs. Ongnin8 SLlPPOrt to Ibe workforco has incre&qed over the la5l year lo assisl peopl¢ as rnuch as possible ivitti risk and aciiity. Th¢re lthve be mor¢ referrals to socilll tate in thls lime fit)d we have 4 dally prescnce in Mulli Agency Safe8uaYdi1i8 Hub {MASHI Overall, th¢ govern8nLf has ljecome liglller wlth n¢w Cllnicffl Di¥¢¢tor o>ming knard (June) &id a policy ond wocediire Ir$tee 0)miltsee. Broniley Y rolltinuo to build pn our pftrtnerships and rel*ionsliips with Edution. Ive Iioiy LX)ver all 5¢1M)ols witliin Bronii¢y th181) the Mentsl Healili supp Tean (MHST} ivotklng dogely ivith s118¢cd safrgiihrding aiid ni•ilal hehlih leads in s¢1}$. W¢ l)av¢ oiitsourrd some of Ihe pritnory ivork to My liappy ivliol¢ 11001 Appma¢h to build ie8ilience {12 sclthls ¢trtlY}. Broiiiley Y kaye set up a Youth Ldership Group in three seIdary sth(J)Is. The gr4)ups meet monthlyi foeuslng on youiig peopk f¢edback on ouy leaflets, website. soci81 rncdia pnd I¥ ive gage and iyork ivith y04m8 PEOPh, eSlaIlY aroiipd consent. Poge2
BROMLEY I, REPORTOFTHKTRUSTEES for tlie y¢81' end¢d 31 MaTeh 2025 FINANaAL REVIEW posltion Bromley Y hag 1CCesslIY diversitled its 1ing streams ihis y¢ar wlth fimther commisslolled seryices by the South FASt iA1ndo ICS fwm additional transfomialion fiffldin8. This alloiys us to ill1n services off¢d to youn8 Fople whilst eTrsuniwa fimi finanrial b15 on ivhieh to ¢XPMI further. Ive wiitinue to g¢n¢rnle new sourtts of Income fiDni provision of Bromky Y setvic8s throUg1t the Ill%11 and remftin 8rnI1 toour comn?unity supporters 8nd fvndraisers which pravide a crncid nd[s Strand. PrlnelpNI fvndlng soiireej Prin¢ipal sour¢es of fiind5 conilffl io be from the South Easi IndOn ICS. Re5erYe$ poliry T1 Reserves Policy ts to $llre tliat the ch&rlty mhinthins suffiri¢nt n¢t ¢uKr¢AI¢ 1gArts to covtr fow nyJntI, nmnin8 P¢lJ5¢k FUTURE PLANS Bromley Y will endeavour in its upmosl to sKur¢ fvndlng goliig fonvard so ihAt w¢ ¢onlinut to deliver seNlces IhAI enable yoiinB people and their familtes fmd WAYS tlimugli IhoirdiffKiilii¢s and msk¢ ike bol of their thiiirns. KucfuRE, GOVERNANCK AND MANAGEMEI GOVFRNING DOCUMENT The or8onisalion is & charitabb panY limited by guarnnt¢¢ mrnber 1844941 and reg1Cl¢d as a thority niimb 291181 linder th¢ nanie Broinl¢y Y. Tl COMnY was establislKd under a Meiiioranduln of Ass19t11 whi¢h e$tabll$h¢d the obje¢ts and p¥015 of the ChanblO cojnpaiiy and is governd EwA4¢r 11$ Articles of AssNlilion. In the ¢vwil of the coinpany bcing ivotmd vp illembets are.required tot0ntrj1te an amount nDt¢x¢eding £1. RECRUIThJEKf & APPOINTlENT OF MANAGEMRwf COMMITTEE 'lThe direciors of Ilie eompaiw are also trustees for Ili¢ pu4)oses of c118rity IAW and utyl¢r th¢ COMpS Articles aro knowii 9y members of tl Coiirtell of Mw¢m¢nt reiirn by rotation, by fff¢r¢Jko that have Een long¢st hi oifice sknce l¢IrlS$t eledlon. TRUSTEE INDU[0 & TRAINING New trustees are invited and encouraged to attond a scrics of short lrnlliing 8cs8ions kn f&)tiliarisa th¢niselY¢s with the charity and th¢ ¢oiitext iviihin wliich it operates. 'fhes¢ art jointly led by th¢ Chairman of the Mwthgemenl Coiiimlitee d Ih6 director, find coveF.'. . lh¢ obltgalion$ of Couft¢ll of M&nftwn¢iil meAllb¢rs . the In8in documents ivhkh Set ll the iJperfttlonaI framework for Ili¢ Charlty iwludiDg M(4vorathluin and Artlcles, sovreing and th¢ current fin4nclal poslilo]i Is set out In tho lfvt¢sl published a¢¢ounts - futsir¢ plang Mid objective& RISK MANAGEMENT Tlie Council of M{ue17)ellt has conductthl a r¢vlew of the mijor rfsks to ivhl¢h Ihc charity is a¥posed and, Ivhere Opptopriale, 3yStems or procedures Ive becn cstsblislKd to niitigate the risks Ilie thtrlty face& JLrnal riskg to fviiding have IEd lo tli¢ (kv¢lopment of a strategi¢ plfin to ill¢rws¢ the divcrsifKAtion of fiinding ld iiicome resourceg. P¥ocedures are ill place to ensure ColnpliIce ivitli health and saftty of Staff. vOluntr5, ¢lieiits and visilors to BroThiley Y. All PToc¢dures gre petioditsally revi¢ived lo ei)s¥re IY eolltlllue to tnttt th¢ neeth of both the charity and le8islation. Broiiiley Y has a C¢)uncil of M8JIagan who meet 8t1¢&s1. a qulrterly bftsis and w¢ r¢sponsibk for t1 slrttl¢gi¢ diredkAi and policy ol Ilie chwty, At th¢ pffsent tlmi the Council con$i8ts of ¢ight members from i variety of prof¢s8tonal backgrfflTnds, all comsldered relevant to Ihe Clr11Y. DRY--doY r&8ixxisibilty for the provision of seryice5 resls ivith the diYecloi%, who are respo11ble foT ¢#irIng th¢ Charity delivers th¢s¢rvices 5pecifi¢d and Ihii perform?¢¢ indicators are met. Page 3
BROMLEY Y REPORT OFTHE TRUSTEES for the yefftr endert 31 M4h 2025 srATEMEiYf OF TRusfEES' REspoNsfBILITIES The tNsteeg (Ivho 8re also direclors of Brthllley Y for the purp05 of coniwiy are responsibl¢ for prq)aru]8 the Thiee8, Rert and the rm1&1 Stateillents in cOrdaCe with appIlble lffiv and unit Kingdom A¢coun¢lng Strtnddrds (Uniled Kirydom Qen¢rolly Accep¢¢d A¢cowlnB Prnctlce). Company laiv requires the trnstee$ kn pr¢parc fjnan¢lal staentS for eath finaneial year wliieh give a true And fair vlèw of th¢ stal¢ of affairn of the charilable compafty and of thr inconiiiig resources and applic81ion of SoUtC84 indudittg the income and expeftdlttire, of thc cEwltAble compAny for Ihil pcriod. Iii preparittg these financial stwemenls, th¢ tnJsle¢s are required ILY. . Select suithble 8cwunling polldes and Ihen appfy them ¢onsi5¢enttry,' . Obsetve tk8 methoth priiiciples in Ihe Chvitles SORP,, - Mak¢ judg4nlS aT]d c511mate$ ithgt ore Yeswnsiblo and pntdenl; Slat¢ ivlther applicable UK Accountlng Standards have bE¢n ft4toiYèl, sttbj¢¢t Éo *iy m8lerial deparlutts disclosed nd ¢xplathed in th¢ fill1¢11 ststements; Prepar¢ the fmaiiclal 8talemeiit8 th¢ goin8 concern b96ts ithle5s il is in8ppropriale lo pres4m# Ihal th¢ chfiritable eompaThy ivill eontinu¢ bttsijiets. The tntstw are responslblc for ketplng proper 4¢couThlI rceord$ that di5Giose iyiih T¢asonable ac¢iira¢y At any linK the financiBI p)sillu of the tharilable coillpY pnd enoble them lo ensurc that the financial ateme$ ¢omply iviih the CompAnios Act 2006. Th¢y ar¢ also S)nSIble for 5Afe8iiardii?g th¢ fissets of Ilte ¢harTtable compllny Hnd hence for Iqkin8 rea80nAbl¢ slcps forthe prevcnlion Rnd detethlon of fraud ftfid thhor itregularities. In so ts 8S til¢ tru8l¢es are aw - Ther¢ is no rel¢vanl audit Infonnatlon of whlch the eh8rlt&bl¢ ¢ompany's ld110T 15 unthvai'e: and The Irusleey have thk¢n all Steps thal they ought to liave liken to make thems¢lve5 thvare of Y r¢lcvRnl Audit iDfonii&tbn And lo ¢st&b]isli that the auditor 18 aware ofthat illformation. The tru$l¢K responsibh for the m&intenuc• and integrity of the ¢orpJrate and flmncial tDfomiation included on the liaritable company's ivebsit& Legisl10 In IIK United Kingdom goveming the preporntion aiid dlssemlnllion of rinan¢iil stalenienls may dlffer fro1 legIsl0N oih¢rJwisdi¢¢ion$. AiTDITORS Th¢ audi¢ots, Berrin8¢r5 LLP, Ivill b¢ proposed for re-appoinknent Al thE forthcomlns Annual G¢t)eral M¢¢tin8. Approv¢d by ord¢rof th¢ bo8rd ofinisi¢¢$ on...,.,8 /lo1.2£kS.......... and s1@aOn 118 belTrHlf by: Ms J Monk- Tn(Ce Page4
REpoirr OF THE INDEPENDENT AUDITORS TO THE MEMBKRSOF BRoy Y Ophilo Ive have a1lted the rtnallcial Sthiements of Bromley Y (th¢ 'tharitsble compally,) the ye&r end 31 Mah 2025 which wmprise the Staiement of finwi¢ial aclivliies, the Balan¢e sheek the Cash flow md notes lo the financial statements, including a summary of signifjcwk 4cc0iiiilig poli¢ig5. The r4lfting frAmelirk that has bwi wli¢d in th¢ir proparntion is appll¢abk law and United Kingthm A¢nting Standards IUnlt¢d Kingdom Genernlty Aceepled Accounting 8(tice). In ouropiion the fiRonciai slal¢ments: give a tnie And fair vithv of the slate of the charfbIt compmys affaits fj5 * 31 Marth 2025 of its i1omIllg resou and applicath>n of re86. includin8 tis inc4)m¢ expendilure, forthe y¢r then ¢I¢d. have b¢¢n properly wcpared in 4¢¢ordan¢e iYFih Uniled Kingdoni 0¢tallY A¢ttixedAccountin£ Prnctlce: 8nd hav¢ been prepared in accordance with the r¢qu1ments ofthe Compant¢8 A¢t 201. for opinioii Ive coithcled oiir au(fil In ficcordiiKt wlth Inteniional SiandHr& on Audiling (UK) {ISA5 (UK)) and applicllble laiv. Our r&Tronsibilltia5 under those stsndanls aT¢ fiwtli¢r d¢T111¢d in tho Audilors, r¢sp)i1bil1I1% for the audlt of th¢ fJnHn¢i&l ytht¢m¢nts sethion ofour rekxjrt, Ive are Iiidynd¢nl of the charltrtb ¢ompany in accordance with t1 eihicgl requirnKKnls Ihol are r¢kvant to 4wr Audii of IIK finan¢lal sthtements in ihe UK, inoliidlng th¢ FRCS Ethical Standar d we have fvifilled omr other etliical rosponsibilltie$ it) tteordznce iyiih tliese requirement$. Ive believe lh I1 audit ¢Vid¢¢we hRV¢ oblalned Is wffl¢ietit and oppmpriate to pwvld¢ a basi5 for our opknto CondusloH8 rnIRtIAg to golng eoneth. In aiidllln8 Ihe flnanclal statellienls, we have conclud¢d that th¢ tnute, use of the goin8 LIMeem bllsii ofacoJuntil18 ID th¢ pr¢parn¢ion ofth¢ finan¢iftl $tat¢meAts is appropriat Bosed on the wojk we have performed, Ive have iiot idejrtifid any material li¢¢rtain¢1es rd1% to •v¢nts or cothllllons Ihal, Indlviduully or wllo¢tivdyi may ¢8St sl8Dificant doiibt ON the clwrilable compan51s ability lo c¥)niinu¢ as th wlng concern for a puiod of ftt least ttvelve months from wheii th¢ finai)oial statements aro ollihori$¢d forlssue. ir r¢sp)nsibilitie$ WKI tb¢ re8pjnsibilili¢8 of Ihe with respect Io 80i1 concqm firo dcrIbed ITr ihe r¢leva sectionsof this report. Otlilr InfoMIAtlon The trustee5 are responsible for the other inforn)ation, The other infomiqiion compiises the hiforniiiion i1[d in tlie Annyol report, ¢)ther Ilwn ihe fiiwn¢ial slatem¢nts And our R¢port of tho indepetthnt alIOrs Ih¢r¢on. Our opinion on Ihe fjnancial stat¢ni¢nts does i1 COV I1 other informalion excryl lo the &xt¢lll othenvLqe ¢xpllcitly stated in oiirreport, we do not expres8 any con of &s$lirae cl¢lusIo11 ther¢oJi. In cot)necilort wlth our audlt of th¢ tlnaii¢lal sthteincllts, our r¢3P01151bility 1$ to md the olher iiifoFmatiot7 And, in doin8 50. consider ivheiher (he other iiifonnation is inaleriauy inwnsi$É¢nl ivith the financlal $tat¢meAts or our knoivled8e obiained in th¥ avdlt or oiherwis¢ appears to bc mal¢rially misstaied. If we ideiitify siich malffial Inethjslslellctes or 4)pAYenl material misthtemenrs, Ive Are irqiiitrd to determine ivh¢ih¢r tli13 8ives rile to a nut¢rial InisslAleniellt iii Ihe rinan¢i&l $t&teiDeiits tlieniselves. If, bed on the WO wt have perfolln¢d, Ive ¢onolud¢ iiiil Ih¢¥e 1$ o IKal¢iial mi551at¢m¢irt of thi5 other iiiformitiDn, we 8Tf requir¢d rwrt that f&, IV¢ hav¢ Itothill8 io r¢poM in this regard. OpinloMB on oth¢r infttterd preserfbeil by the Compinlos Aet 1006 In ouropiiiion, b&q¢d on lh¢ ldertak¢ in tbe Course of tbe 1t., ike infonnation given in the Reikn of the trllstees for the finan¢i&l year fi)r ivhidi t1 r)Jian¢ial statem¢nls gre pftpared Is ¢onsistent with the finaiiGial statenieiits: aiid the Reprt of Ilw ITus¢eBs has bgai PT¢par¢d in wcor(hnce with applicable Iwl reqillr¢men
REPORT OF THE INDEPENDEINT AUDm)RS TO THE MEMBERS OF BROMLEY Y MAtitr5 on wlkich we are requlred to iport by exoeplits Its the lighi of the kiknwled8e and understanding ofihe tharltable LXMnPUny hs enVirMent obts1 thr course of ille audlL we kiv¢ TdeRtifi¢d materlal rnisstatemei the Ryrt of the trus W8 have tthing to report in respect of the following tllattcrs ivliere the Compnies Aet 2006 Nuires us lo r¢pDrt to you If, in ouropinion,, adequat¢ accoiinlin% recon4$ h1 not been k¢pl or relums adtquate for audit hav¢ not been reeeivd from bM¢h¢s not visiied by us. or th¢ fancial slat¢ments not in a8fe¢tiieiit wlth the &couniing reeord8 and r¢ttYn4 or certain disclosures of truskcs, rffliunernlioN Specifd by knv atE not m4d¢' c Ive have Aot reLYiv¢d all the infornlation cxplanatt0 ive rqiiir¢ for our audlty, or the Irustees We nol ent?Iled to take advantAge of lh¢ small wmpallie$ e¥emNion tlie requlrrmeni 10 PT¢pa SirAtvgl¢ reportor in pr¢paring the R¢portof Ilie truyt¢¢s. Rup•nslbllltk8 of tiThte As cxplaiJKd moro fully ill Ihg Sta¢¢m¢nl of Iruslees, re5POllStbilliteg, the trus1 {Ivho are olso ti dire¢trK¥ of the ¢hAritsbltr wmpany for the pur5¢$ of comp&ny14w) Are respjnsible for th¢ preparatioll of the fliiwGial stafemenls ond for being sat15fied thai they give a true hnd fair view. foi such internpj cotrOl As Iko truste¢s delerinim is neees$8ry to enable Ihe pr¢pratlon of finoncial slalements tliat are fre¢ from ¥rtatorig1 mlsstthrnenl, whetherdue to frAud or ¢m)r, Iti prepHring the fits&n¢ial statemts, the trust¢¢s responsible for awssin8 th¢ ¢harithble ¢On)p5 ability lo ClInu¢ as A going eoneern, dlg¢losin8 as &pplicabl4 Iiiatters relnked kn going comcem and uslng the going concem bA8is of llCLWtin8 unless the tTU8lees ¢ith¢r intend to li4uidale the ¢haritable eoinpw ot ¢0 ¢¢ase opttationA, or Iiave no reallstl¢ ali#ThatiYe bul lo do 50. Our ispoD8lbllttles for the aiidlt of Ihe fbii•ii¢lil 8lalem¢iili Our objedlves are to 4)btsin re&sonablr assuraiice Aboul iYheth¢r th¢ fUncI&l statements as fi whob are free from ftial¢rlal mlssl8l¢m¢ni, whether du¢ to Ptaud or trror, al to i9$u¢ a Rewrt vf Ihe indep¢ndent audllors that in¢luder our oplnlon, Reasonablo wurartce is a high level of $1011¢¢. but 18 Iiot R 8iiarantce thgt fjn Audit rondiiclcd in accordan¢e with ISAS (UK) Ivill alivays a material miyslotcnlenl iyhen il exist& Mis51ai•nents ¢an arise from fraud or emr and are eonildered m8l¢riRE if, liullvldually or in lh¢ a8gle, th¢y could reasoablY be expected to influence tl oftomi¢ decl$lonyof userg token on the bagiy of ibese flnancial Stalcmenis. ThE Cxtenl to whicli our procedures are pable of deteetiTr8 Irre8iilftrili¢s, Includln8 fvoud is detsiled beknv,, lii lthtlfying and ¥s055ing risks of material mlsslat¢m¢nt in r¢sp¢c4 of irreBulariil4 In¢luding ftaiKI dnd ernw, we eon51dered Ih¢ followitt8: - Ihe llre of th¢ illdusty. contstyl ¢nviroJimeiit and bu$lness perfornMn¢¢: - resulis of oiir enquiries lo mina8ement aknxil tlieir owi as5e5sment of the I'13ks of fraud and emr; the niatters diwu55ea ftinong th¢ audit eii8H8em¢nt teani tBg4rdln8 IINV and e¥¢ fraud MRY 1r in Ihe llnanclal slalemen150nd wiy ¥eNtIal indtcalors of fraud. Ottr pledureS1O respond to risk inGlude Ili¢ folloi¥ln8: - revi¢wing Ilie finarncial 8tateineml dtsclosures ond te18 to suppoiiln8 docuinelll41. perfonning analyti¢al pr(KthreJ lo identify any unusuMI or unexpwd aregs ill may Tndic8k r15ks of llialeriol m155tatemenl duo to fraud or error; - dd59]I)S the rssk of frAud and error ihrough InanftBemeits overyide of conlrots, lesling iho appropriftten¢ss of journAI& assessing ivl)¢tlier the judgements mad¢ iii making ntIng esiimales are indicaliye of a polcntsal bi88; and evelu4ti1)g Ili¢ busiiless rmionttle ofany sIricant tEansaction5 djal are unusitsl or outside th¢ Iwrinal ¢our8¢ of business. A fiirther description of our rgspoiisibiliilei for the audit of financial state1nd is located oil Ilie Financtal Reporting c117¢]rS websi1¢ 8t iy.frcrg,IIIaud1tQ[srC5ponS1btl11ES,' This d¢scriplion fonlls prt of our Rel of th¢ Ind4Knd¢nl Auditors. P4g¢ 6
REPORTOF THE INDIGPENDEIYT AUDITORS TO THE MEhlBtRS OF BROMLEY Y Use of Dur r1* ThL% report 1$ made solely lo I1 charitabk wmpaHy'$ mcmb¢n, a5 K kndy, in a¢wrthtwe svith ChaM¢f 3 of Part 16 of the Companies Art 2006. 04w audlt work lias b¢¢u iindertakcn so ihat we thlght itAte to lh¢ charitsble lpanY'S monbets those mallejy we Rquir¢d to State lo them in 8n audIrS, report athd for iio other purp05¢. To the fullest e%lent p¢nnitte4f by law, Iv¢ fb) not accept or ossume responsibility to anyone other th th¢ ¢harithble company and tl h•rilable compan3 m¢rnbers as a body, for our wdit work. for this report. or for tkn opinions w¢ forn icky for and on bch•ifofBerring¢rn LLP Lygon House 50 nd0Th Road Broivl¢y Kent BRI 3RA Siolulory Auditor) Page 7
BROMLEY Y srATEMEf+rr OF FINANCIAL AcnvrriEs rorthe yeAr 31 Mayeh 2025 2024 Tolal funds Unrestri¢ted Md Reslri¢led ful$ Total funds INCOME AND ENDOIVMEiYfs FROM Donations Ind le8acrts 4936 24956 23,382 ChqYliabl¢ aedvlll Counselling SeIe¢S SeTvlc¢ Level Ay¢¢m¢nts IU20 2,90WS 14020 31,525 2107.185 Inv¢&lmenl 31,074 31074 20,457 2,976475 3QOO(I 3,006,47S 2,882,549 EXPENDITURE ON ClIRrithble acllvltles Counyelli118 setyi$ 112S726 3,126,180 2,797,656 Nrr INCOMEY(EXPENDITURE) (149,251) 29J46 (119,705) 84.893 RECONCILIATION OF FUNDS Totsl funds broupt fonyard .781,50 41162 2,191ffj66 2,106,773 TOTAL FUNDS CARRJED FORIVARD 1,632253 439,708 2071,961 2,191.666 The IiLJtes forni port of these fillan¢ial stateiftellts Pag¢ 8
BROMLEY Y BALANCE SHKKr 31 MAr¢b 21125 2025 2024 Notes FIXED AssKrs TgIble assets 584760 567,235 CURRENT ASSETS D¢blors Cash at bank and iii hand 12 415J80 1,614,583 234,132 2.032.766 1029.963 1266,898 CREDITORS Amwnts falliiig due iylthln y¢ar 13 (541768) (642,467) NET CURRENT ASSM 1186,195 1,624,431 TOTAL ASSETS LESS CURRE LIABILITJES 2,071,961 2,191.666 NETIISSETS 2,071,96J 2,191,666 FUIYDS Ujwestricted funds R¢sirl¢ted fiinds Is 1,631253 439,708 1,781,504 410.162 TOTAL FUNDS 2,071,961 1191,666 These fiiianeial staleme))ts have been prepared in 0)rdance with Ihg pmisioni applicable to ch&itabit compe$ to thc small Companics rogim& The finAn¢ial stslejnents were Appffjved by the Boord of Trustees and aut118¢d for issii¢ on and Ire s18n on its b¢lMlf by: J Monk- Tn15t¢e The notes foTJlI Pllrt ofilit5¢ fJiJanci81 statements Page 9
BROMLEY Y CASH FLOIV STATEME roi. the )wr ended 31 MA 21123 2112S 2024 lltsws from operattng A¢rfvlt6Es Cash 8eneraled Ékom opeTations (41QJ17) (124,039) Net cth used th operating a¢tlvities {410,547) (124.039) C*sh flovls from lttvttdn¥ fflcllvide5 Purchose of tsn8ible fixed ass¢ts In1¢8¢ received P8,711) 31,lJ74 {16,289) 20,457 Net cagh (used i#yprovlded by inv¢slin8 4clivilics (7,636) 4,168 C1• ind e4111 ¢quivalents i the reportlng perlo(I Ca¥h Hncl cash eqUIlents gt beglmnln% orth¢ reporlln¥ ijevlod (411,183) {119,871) 2032,766 1151637 ckn nnd cH5h equlvaleiili fit the ¢nd or t1 pOrtIng perlo 1ffj14.183 2,031766 Thenotes fotm part of tlie5e financial statwn¢nts Pr4ge l O
BROMLEY Y NOTES TO THE CASH FLOW STATEMENr for the )*#r¢nd¢d 31 MAYeh 2025 RECONCILIATION OF NET(KXPENDrruRENINCOME TO NET CASH FLOIV FROIII OPERATING ACTIVITIE8 2024 Net (expenditure)Aneome for ibe reportlng perfod (w pth. th# StAt•nettt of finANelAI ft¢tlvl¢lES) AdJustmellts foi.: t)epre¢i&tlon oliarges t$tr¢e¢lVed Increase in ¢kbloTS Decre in creditOTS (119,703) 84,893 Il79 {3J,074) (181348} (W993. 19501 (20,457) (5&828) (149.148) Ntl used In opernllons {4J•A47) (IU,039) ANALYSIS OF CHANGES IN NET FUNDS Ai1.421 Cfftsh flow A131.3.25 Nel cash Qsh al bank artd in liand 2.032,7f6 (41S183) 1,614,583 2032,766 (41&183) I,6153 Tolfil 1032,Y66 (418,183) . Tro,583 The ite9 forni part of th¢se flnaiicial ststeni¢nt8 PAgell
BROMLEY Y NOTES TOTHE FINANCIAL STATKMEN15 ror lh¢ ye4r ¢nded 31 Maych 2025 ACCOUNTING POLICIRS B4sls ofpipRrin£ Ého fthiMd8181alemenls The flnaneial ststeiii¢nls of the chBiiiable compAny, which is a publi¢ 1xfil entity under FRS 102, knv¢ b¢¢n prcpard in accordance with the Chari11¢5 SORP (FRS 102) 'A¢counling and Reporting by Che5. stsiement of R&Y)nunend¢d Pr4r41ee appll¢Able lo chwities wepaiing their q¢c4Junts ac¢oTd8n¢e ivith th¢ Flnanciftl Reptsrting Stsndard appll¢able in Ihe UK and Republi¢ of Lreland (FRS 102) (effc¢tive l January 2019Y, FlnanGial Reporting Sthndgrd 102 The Fitsancial Reporting Si8ndgrd applithle I the UK and Republtc or Ir¢lund the Compan1¢$ Aet 2006. The financiol swthtt¢nts Ive kn prepAred under the hi8toric41 cost convention. ExpEndlture Li4bilili¢s are rKo8iilsed RS expenditure aj soon a5 Ihere 15 a le8al or LYJnSlntlve obliwiort ¢ommitt4ng the tharity to thAt thxp¢nditur¢, it ts probable that a trallsf¢r of cconomlc bcnefits iyill b¢ r¢qulred in settlement and the amouiit of the obligation call b¢ me$U¢¢ Yeliably. Expenditsire is 8¢C4)Iwited f4)r on an #ettuttls basls ond has b¢¢n ¢14wlfl¢d under headiii8s thal ag8regat¢ all cost related to t1 otsgory, Ivhere costs cftt)not be dlre¢tly ttrfbiiled porti¢ular heAdlngs they havé be¢n allo¢Akd to a¢ilvitl¢s on 4 b48is nsisteI with the u8¢ of T•nglbl¢ flsed istls Fredkold property •id propeity improvements er¢ staled at fair value. Ally aggrcgalc surplus or d#flcil Arisiw from chaiig&8 in fair value is re¢ognised hi tlie Statcmenl of FitMn¢lal A¢tivMiM. Depre¢latl(xi i8 pmlded on all tlxed 8sXtS 91 rates calculaled to write each ¥sset doivn lo ils eslimad rssidual voluo evenly over ils expecled urUI life, ag follow5',- Fixtsres and fittin88 OlTr¢ ¢qulpmer over4 years over 4 yea Petsslon i'ogts wid olh¢v pos¢.rellrement benefits The chfiritable con)pany operates fi dofined conlrhution pension whIle. Contribuil(MiS pftyable lo th¢ ¢liarltabl¢ COlnPAny's pension scljellie are thfvrd to tlie 8Èatem¢rtr of Fitiancial Acilvilies in th¢ rIOd lo ivliicli they relate. Seivtee level agreements Service Level Agreonents re¢elved gr¢ iiKluded ¥ In¢om¢ In th¢ in¢offle ¢xp¢ndilUK a¢eouni In so far Hs Ih¢y ar¢ Rttribulable lo th¢ ac¢ounliiig period, Service Level Agreem¢nts rec¢iv¢d iii advance of a futtire period carded fonyard in ihe balance sheet. Doiiatlons Donatlons &r¢ included tn the iiic¢)me ¢xpendltsir¢ account in the accountin8 period of receipl. Uabllili¥s Liabilities ftrc recogius¢d ivlien ihe Charity ha5 wi obligation to trdijsfw ¢¢4)ll¢1¢ benefits a result of pasl trail5clI08 or eveiits, PE 12 coiiiinued.,,
BROMLEY Y NOTFSTO THE FINANCIAL STATEMENTS- tontlRue41 ror tlie yeir end¢d 31 20ts DONATIONS AND LECACIES 2025 DonAtions aAd gifts 241956 23,3R2 INV&STMEwf INCOME Interest 15 brou8ht into accOt on whi¢h il becoTh¢g due. INCOME FROM CHARITABL AcfiviTIES 2025 Activlty F*¢$ for tho provision of ¢oiinsellin8 servlces Couns¢lliii8 s¢rvl¢es se[ce Level ABCentS Service Level Agre¢inen Mei)tal Heallli Supwirt reams Service Level Agreeniefftts 14,820 31,525 1,191,673 1,615,512 1,795024 1,950,445 2,B38,710 ServiceLevel A8Tremenl4 included In tlw abovè aro follows: 2023 2024 London Bomugh of BToml¢y Trftiniiw Fund8 (kh¢r 9ty4,445, . 19&378 39,778 "151,6&5 135,545 1.140,601 1.191,673 CHARITABLE A1VITIEs COSTS Support ¢05ts ($ee not¢ 6) Dlrect Costs Totals Couwelling servi3 3,12134 30411 3,126,180 SUPPORT COST8 costs Ciwnselling seThi¢es 3,8411 ge13 coiiliiild...
BROMLEY Y NOTESTO THK FINANCIAL 8TATETrIENfs-eoTrllTrued for Ibe yeir ended 31 MAIh 2025 NET INCOMFJ(KXPENDITURE> Ne¢ In¢on1el(expeJIIrep is sthtcd charg1n{CreditIllB): 2025 2024 AlItr)r5, remutmtion DeprKialion. oivned a85¢ts 3ffj54 19JQO 20,179 TRUSTEES, REMUNKRATION AND BÈNEFITS There iV4ye no Irusle¢s' reMufieratl( or other b¢iicltts for Ihe yc&r eDded 31 March 2025 nor for th¢ y¢ar ended 31 March 2024. Trtr¢S. pInSIS TIre w¢re no Inu¢1, exp¢1?$ paid for the year ended 31 Mor¢h 21)25 nor for th¢ ar ended 31 Mwch 2024, STAFF cosrs 2025 2024 Ivages aThl sa18riey Soc&al security cosls Other peiision w818 1451,624 243,897 48,532 2,210,138 219.70 42,265 2,744,053 1472,103 Th¢ avcrnge monthly number of eniployees during Ihc yellrwas as follow8,. 2023 16 S2 21)24 15 54 Aduiinislwalioii Counselliii 08 69 Thg llUMr of lIlOyeeS whose eniplvyee benefits (excliidiTrg Einpk)yei' pethgion¢osts) exceeded 160,000 Iv 21J25 2024 £60,001- £70.000 £70,001- £80,000 Page 14 coiitinued...
BROMLEY Y NOTES TO THE FINANCJAL STATEMENTS- tolltinued roy the yeArendtd JI Maith 2025 I COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiYwiES Unresiiicted Ratrlcled funds Total llds INCOME AND ENDOWME& FROM DoMlons and legacies 23J 23.382 ChAI'hble xedvlll Iiisdliny servi¢es S¢rvico Lcvel Agrc¢m¢nts 31525 IRO6,2ts 31,525 2,807,185 960 Invlment in¢ome 21457 20.457 Totsl 2,881,519 960 2,882,549 EXPENDITURE ON Clii'ltsbl¢ htllvllles Couiuelling Krvl¢es 2,797265 391 2,797,656 NET INCOlE 84324 84,893 RECONCILIATION OF FUNDS Total lluids brnught forwqrd 1,697,18D 409,593 2,106,773 TOTAL FUNDS CARRIED FORWARD ,781 J04 410.162 1191,666 TANGIBLE FIXED ASS Improvem71$ to Flxtuf¢s and fiMI Fr¢¢hold property Office Eqiilpznent Totals COST At l April 21)24 Additi021S DispoBa16 37982 14S,418 26020 27.9IJD 97,937 IlJ32 (21,978) 650OJY J8,710 (21,978) At 31 March 2025 379,582 171.938 28W8 87491 667,S69 DEPRECIATtON At l April 2024 ata0¢ for year Eliminated oli dlsprAAI 23471 2,136 60.125 1&Tr43 121,978) 83ffj03 20,179 (21,978) At 31 Mah 21)25 25ffjlJ 56,190 81J03 NET BOOKVALUE Ai 31 MaT¢h 2025 379.5f4 171,938 494S 31001 585,766 Ai 31 Matrli 2024 379,582 145.418 4.423 37,812 567,235 Page15 conlinued..,
BROMLEV Y N(yfES TO THE FtNANCIAL ATEMENTs- for th¢ yeAi' ended JI MArch 2025 11 DEwfoRS,, AMouNfs FALLINC DUE IrHIN ONE YEAR 2025 2024 o11 debtors Sundry dehtors Prepwnent8 llccrued ittcome 246 312J85 102,74Y 203,499 30,633 41&380 234,132 I& CREDITORS: [OVIr8 FALLING DUE IVITlllN ONE YEAR 2025 2024 Taxes and social 5ecurlty costs Sundry Gredilors A¢¢Nal$ and d*frrr¢d in¢om¢ 58,143 95J29 39Q094 58J97 31.033 352,837 543,768 642,467 I& ANALI'SIS OF ASSETS BETIVEEN FUNDS 2025 Total funds 2024 Total fimds Unrestricted fid R¢slrkttd (ILKds Flxtd assets Curreiil &55ets Current liabilities 179033 1,996,168 (543,768) 40S913 33,795 58S706 L029,963 (543,768) 367,235 2,266,898 (642,4671 1ffj32JS3 439,708 2,071,961 2,l91,666 I& MOVIMENT IN FUNDS Net movemeni in funds Ai 31.3.25 At 1,4,24 Unreslrleted thnds G¢ncral fund 1,781 (149,251) 1ffj32,2SJ RestAc¢ed Restri¢led- Buildin8 40$913 4,249 405,913 33,795 Re8trl¢ted-Posiiive pelc 29J46 41111fj2 29,546 439,708 TOTAL FUNDS 2.191h66 (119,705) 2071,961 Page 16 coniiiiued...
BROMLIY Y NOTES TO THE FINANCIAL sfATEMENTS- contialled roi.lhe yeffty ¢Thltd 31 m91 2025 I& IIIOVEMEiYf IN FUNDS- ¢ontlnMed Net movement in thnds. inchtded in the alM)ve are a5 Folknvs. Resource5 Movema expended lo Unrestrleted fiindl Genernl fund 2,976h7S (3,123,726) (149251) RestA4thd R¢StrIct¢d-PItiv¢ pelè 30,OtIii (454) 29,546 TOTAL FUNDS 3,006875 13,12&180) {119,705) CompArRtlI for moYem¢Tr¢ In thndi Nel ovemonl in ftinds At 31.3.24 Ai 1.4.23 Unr¢stAeteil funif$ G¢nernl fund 1,697,180 84,3 1.781,504 RestActed fonds Reytrl¢ted- Iluildln8 fiu 405.913 3.6 405,913 Restricted.Posiliv¢ pete S69 409,593 569 410,162 TiyfAL FUNDS 2,106,773 84.893 2,191,666 Comp8rallv¢ ii¢t ni0Vllent in fiinds, included in tlie above Rre a8 folknvs: Ino>mi118 resouices Resources expended Moveme1 ill fiinds Unrestdei¢d thiiils Generel fiind 2,881,5B9 (2,797,265) 84,324 Rt5¢rkl¢d fiinds Re$lrided.PosiliYe p¢¢e 96 (391) 569 TOTAL FUNDS 2,882,549 {2,7ty7,656) 84,893 Page 17 eontirtued,..
BROMLEY Y NOTKSTO THE FINANCIAL STATEMEPW3- nI1ed for Ihe >ear ended 31 MArcb 202S I& RELATED PARTY DISCLOSURES There ivere T¢led pqtty trON$tions for the yex end 31 h4areh 2025. 17. TAXATtON As a Charity, Bromley Y is exempt from lax on income and g&ing felling iv1th Secilon 505 of the Thxes Act 1988 S256 of the Tall( of Chargeoble Galns Ad 1992 tD lh¢ ¢xl¢nt that these AT¢ applied to its ¢bwitable objec£ No tsk. charges havt arisen iti the Ch4rity. Pag¢ 18