Charity registration number 510031 (England and Wales) BETTER THINGS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
BETTER THINGS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr Z U Teemil Mrs M Young Mr C Noble Mrs K Farry MrKJGurd Mrs M Middleton Mr P Owen Mr Stuart Cunningham Charity number (England and Wales) 510031 Independent examiner Topping Partnership (Accountants) Limited Incom House dterside Trafford Park Manchester M17 1VI
BETTER THINGS CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balance sheet Notes to the financial statements 7-11
BETTER THINGS TRUSTEES. REPORT FOR THE YEAR ENDED 31 JANUARY 2025 The Trustees present their annual report and financial statements for the year ended 31 January 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitulion, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). Objectives and activities The charities objectives are.. a. The relief of people with a leaming disability in particular by the provision of help and support for them and for their families, dependents and carers, and to prevent learning disabilities for the public benefit and to advance religion amongst persons with a learning disability., and b. To provide or assist in the provision of facilities for the recreation or other leisure time occupation for people who have need thereof by reason of leaming disability wth the object of improving their conditions of life. 'Learning disability. means any developmental disability of the mind and any associated condition howsoever caused and whether mild, moderate or severe. Public benefit The Trustees have paid due regard to guidan issued by the Charity Commission in deciding what activities the charity should undertake. Achievements and performance Significant activtiies and achievements against objectives
BETTER THINGS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025 Feb 1st 2024- Jan 31 st 2025 2024 saw the 50th anniversary of the organisation having been originally established. We have undergone a couple of name changes over the years and have people wth lived experience at all levels of our organisation. The charity has continued to deliver a number of quality projects and activtties building on the work achieved last year with grants and funding reiVed used to deliver and support those projects and activities. We have worked with a number of extemal stakeholders and supwrters over the last twelve months. these activities have included a joint performance project wth participants from Funky Fitness and Fun from Oldham, working with NG Bailey on the community garden. facilitating an Intemational Vvomen's Day event with We Stand Together on the subject 'ls women's equality an illusion?, We secured Neighbourhood Investment Funding to ensure safety fencing and indusive garden furniture for the community garden and once again hosted the Wythenshawe Indusive Sports Day in July giving people the opportunity lo try new and different sports ranging from dimbing walls to archery. Once again we ran our annual 'Get Your Kit On. event in February raising awareness of the importance of accessible sport. During the year we launched our Outdoor Learning Project as part of our anniversary celebrations as a legacy project for the future to promote health, wellbeing, nature and the environment. We also launched our 'Red Box, personal health project providing both male and female personal hygiene products to those in need. As aayS we continue to focus on people taking part in activities regardless of means and where people are clearly struggling financially we don't apply a sessional charge where one exists. During the year we have linked projects into other themes and events with awareness activities and learning opportunities around Intemational Women's Day, Ramadan and Mental Health Week with participants feeding back that 'doing things with my friends cheers me up if I feel down., We asked people what they do to help their mental health and the use of music and dancing was high up on the list. Many said that they dance at home if they feel anxious. Other people commented that football and netball help them feel part of a team,. Many people have said that they look forward to taking part in our sessions because it gets them out of the house and gives them 'something to get up for., We lebrated autism awareness week promoting our sessions and how important indusive sport is with participants saying that football helped them to cope with their anxiety and that sessions make them feel that they are part of a family. Participants from other cultures have been able to share their traditions, we have also been able to combine that th promoting health checks and awareness around specific conditions and cultures. Muslim participants shared their culture and explained the background of Ramadan to others. Our biggest anniversary event and fijndraiser was our Marathon IAkdlk with Satum Visual Solutions which saw our CEO, one of our Trustees and staff from Satum tske on a 26 mile walk from Saint Helens Rugby Club to Old Trafford Football Stadium inseptember.
BETTER THINGS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY2025 Flnanclal revlew During the year the charitys income exceeded its expenses by £10.360. The charity had reserves of £49,525 at the start of the perit>J and £59,885 at the end. This is working capital. The reserves Vre achieved both from donations via grant rnaking bodies and generous donations. In the coming year the Charity will continue to apply for extemal funding as is appropriate for agreed budget& The Trustees recognise the Importan of having a reserves p(Aicy. The reserves policy is an area of focus for TTUStees. ReseeS policy It is the policy of the charity that unrestricted funds which have not tjeen designated for a specific use should be maintained at a levd equivalent to between three and six month's expenditure. The Trustees consider that reseNes at this level wll ensure that, in the event of a significant drop in fijnding, they wll be able to continue the charity's cuent activities vthile consideration is given to ways in which additional funds may be raised. This level of resepies has been maintained throughout the year. Structure, governance and management The charity is unincorporated and was registered with the Charity CcKnmission in 1980. Decision making is undertaken by the trustees in line wtth the constitution of the charity. This applies to any amendments required to the constitLrtion or the need for any general or speoal meetings. Day to day decisions are made by the senior management team. The Trustees who seNed during the year and up to the date of signature of the finanal statements were: Mr Z U Teemil Mrs M Young Mr C Noble Mrs K Fary MrKJGurd Mrs M Middleton Mr P Owen Mr Stuart Cunningharn Recniitment and appointment of tSteeS TTUStees are nominated and elected at our annual AGM as described the charities constitution. Anyone may put themselves forward to be a trustee but must supply a nomination statement. Individuals wth identified skills may be co opted to the board of trustees at any time rf a quorate number of trustees agree. The Trustees, rewrt was approved by the Board of Trustees. Peterowpr IP4uv20.2025 L7-.07 54 GNTI Mr P Owen Trustee Date: .......20November..2025..........
BETTER THINGS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BErrER THINGS I report to the Trustees on rny examination of the finanaal statements of Better Things (the charity) for the year ended 31 January 2025. Responsibilities and basis of report As the Trustees of the charity you are responsible for the pparation of the finanaal statements in accordance 1th the requirements of the Charities Act 2011. I report in respect of my examination of the charivs finanaal statements catrred out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5){b) of the Charities Act 2011. Independent examinerfs statement Your attention is drawn to the fact that the charity has prepared the finanaal statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) in preference to the Accounting and Reporting by Charities.. Statement of Recommended practi issued on 1 April 2005 which is refeffed to in the extant regulations but has now been withdrawn. l understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally ACpted Accounting Practice. I have completed my examination. I confirm that no rnattet5 have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011. the financial statements do not accord yth those records., or the financial ststements do not comply with the applicable requirements conMIng the form and content of financial statements set out in the Chatities (Accounts and Reports) Regulations 2008 other than any requirement that the finanaal statements give a true and fair vi1, which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which atterrtion should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. S Wilcock Mrs S Wlcock Topplng Partnershlp (Accountants) Llmlted Incom House Vaterside Trafford Park Manchester M17 1WD Date: ...21Novembef2025..................
BETTER THINGS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JANUARY 2025 Unrestricted funds 2025 Unrestricted funds 2024 Notes Income from: Donations and legacies 47,288 25,880 Total income 47,288 25,880 Expenditure on: Charitable activities 36,928 37,216 Total expenditure 36,928 37,216 Net incomel(expenditure) and movement in funds 10,360 (11,336) Reconciliation of funds: Fund balances at 1 February 2024 49,525 60,861 Fund balances at 31 January 2025 59,885 49,525 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
BETTER THINGS BALANCE SHEET ASAT31 JANUARY2025 2025 2024 Notes Current assets Cash at bank and in hand 60,425 50,665 Creditors: amounts falling due within one year {540) (1,140) Net current assets 59.885 49,525 The funds of the charity Unrestricted funds 10 59.885 49,525 59,885 49,525 The finanaal statements were approved by the Trustees on .....20NoveTnber2025............. Peterowen If4tsv2D,101517.QT.54GMTI Mr P Owen Trustee
BETTER THINGS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 Accounting policies Charity information Better Things is a public benefit entity and a registered charity in England and Vvales and is unincorporated. 1.1 Accounting convention The financial statements have been prepared in accordan wth the charity's constitution, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. {"FRS 102") and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional ¢urren¢y of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1A Income Income is recognised when the charity is legally entiljed to it after any performance conditions have been met, the amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised OTr the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or othewse if the charity has been notified of an impending distribution. the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
BETTER THINGS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025 Accounting policies {Continued) 1.5 Expenditure Expenditure is recognised On there is a legal or constwctive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, induding support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocaled directly to that activity- Shared costs which contribute to more than one activity and support costs which are not attributable to a single activty are apportioned beeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Basic financial assets Basic financial assets. which indude debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaclion is measured at the present value of the future receipts discounted at a market rate of interesL Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, induding creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the fulure payments discounted at a market rate of interest. Financial liabilities dassified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or ServIS that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as Current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.7 Employee benefits The cost of any unused holiday entidement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an emFOYee or to provide termination benefits.
BETTER THINGS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025 Critical accounting estimates and judgements In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods vthere the revision affects both current and future periods. Income from donations and legacies Unrestricted funds 2025 Unrestricted funds 2024 Donations and gifts Grants 7,437 39,851 614 25,266 47,288 25,880 Charitable activities 2025 2024 Housing support Insurance Travel Repairs and maintenance Printing, postage and stationery Rent Professional fees Sundry Subscriptions Subcontractors Other charitable expenditure 872 766 1,195 803 1,078 65 2,852 450 1,784 146 29,712 25 93 2,505 540 2.012 33 29.200 36,928 37,216 36,928 37,216
BETTER THINGS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025 Net movement in funds 2025 2024 The net movement in funds is stated after chargingl{crediting)'. Fees payable to the charity's independent examiner. - for other assurance services 540 540 Trustees None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Total There were no employees whose annual remuneration was more than £60.000. Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. Creditors: amounts falling due within one year 2025 2024 Accruals and deferred income 540 1,140 10 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These indude designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 February 2024 Incoming sources Resources At 31 January expended 2025 General funds 49,525 47,288 (36,928) 59,885 10-
BETTER THINGS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025 10 unstrICted funds {Continued) PVIouS year: At 1 February 2023 Incoming resources Resources At 31 January expended 2024 General funds 60.861 25,880 (37,216) 49,525 11 Related party transactions Transactions with lated parties Due to the small size of the charity and the limited funds available, the charity do not have any employees. The charity has a Chief Executive Officer. Kate Maggs who is remunerated by way of fees. Kate's partner John Gurd provides a significant number of hours per year to support Kate and the charity. John is a Trustee of the charity. Kate's fees are induded wthin the Income and Expenditure a¢Unt under subcontractor costs. The level of fees has been approved by the Board of Trustees. 11