Charity registration number 700843 (England and Wales}
Company reglstration number 2236686
BRIDGEWOOD TRUST LIMITED
ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

BRIDGEWOOD TRUST LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs C R E Edwards
Mr N S P Greenwood
Mrs B J Ireland
Mrs L M Roberts
Mr M Tagg
Mr J L Turner
Mr R Wray
Chairman
Mr J L Turner
Secretary
Mrs D J Langford
Senior management
Mrs D J Langlord Ich. Psychologistj
Mr S Carpenter IBA (Hons), ACMA, CGMA]
Chief Executive Officer
Director of Finance and Facilities
Charlty number
700843
Company number
2236686
Registered office
St Pauls House
Armitage Bridge
Hudderslield
Wesl Yorkshire
United Kingdom
HD4 7NR
Auditor
BK Plus Audil Limited
52 St Johns Lane
Halifax
Wesl Yorkshire
England
HX12BW
Bankers
Barclays Bank plc
17 Markel Place
Huddersfield
HDI 2AA
Bank of Scolland
116 Wellinglon Street
Le8ds
LS14LT
Santander Bank UK plc
44 Merrion Street
Leeds
LS2 8QT
Scottish Widows Bank plc
67 Morrison Street
Edinburgh
EH3 8YJ
Yorkshire Bank
30 Sl Vincent Place
Glasgow
G12HL
Solicitors
Wrigleys
19 Cookridge Street
Leeds
LS2 3AG

BRIDGEWOOD TRUST LIMITED
CONTENTS
Page
Trustees, report
Slalemenl of trusle8s' responsibilities
11
I ndependenl auditor's r8POrt
12-15
Consolidated statement of financial aclivilies
16
Group and Charity balance sheet
17
Consolidated slalement of cash Ilows
18
Notes to the consolidated financial slalemenls
19-30

BRIDGEWOOD TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The truslees present their annual report and consolidated financial slalements for the year ended 31 March 2025.
The financial slalements h2ve been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with Ihe charity's governing document, the Companies Act 2006, FRS 102 "The
Financial Reporting Slandard applicable in th8 UK and Republic of Ireland" and Ihe Charities SORP "Accounting
and Reporting by Charities: Statement of Recommended Praclice applicable lo charities preparing iheir accounts in
accordance with the Finanual Reporting Standard applicable in the UK and RepL¢blic of Ireland (FRS 1021"
Objectives and activitles
As sel out in the Trust's Memorandum and Articles of Association, the objectives for which Bridgewood Trust is
8slabSished are lo promote the care. Irealmenl and education of children and vulnerable adults and in particular (but
not limited lo) children and adults with learning disabilities.
The Trust aims to achieve its objectives Ihrough the aclivities of providing residential, domiciliary and day services
for people wilh a learning disability. The benefit provid6d by such activities enables those people with a learning
disability who access our services, a sale environment in which to lead fulfilling lives whilst receiving any necessary
support appropriate lo their needs and for those who attend our day seNi¢es lo learn skills and lake part in activities
lo give them life experiences with the aim of achieving an independenl life-style and possibly employment.
The Charity Commission's general guidance on public benefit has been used for reference when compiling this
report 8nd in planning future developments and activities.
The services of the Trust are, primarily, available to any person wilh a learning disabillly in the general community
who has a support plan which enables them to receive, by referral from local authorities, any appropiiale benefit
that the Trust can provide, whether Ihal is residenlial, domiciliary or day service. In such cases the local authority
would be responsible for all or part ol their fees as delermined by Ihe oulcome of a financial means lesl which
remains confidential to the individual and the assessor. The Trust has always aimed lo provide value for money
services lo funding authorities and is noled for charging low lo modesl fees for the seNices il provides. Access lo
our services has never been denied lo any person with a learning disability on the ground5 of in8bilily lo pay. If the
Trust considered that the services il provides would not meet an individual's needs or would even be inappropriate
to that persons needs this would be discussed openly with all concerned and would focus on identified needs not
funding issues. Anyone inquiring aboul our services and how lo access them on behalf of a person wilh a learning
disability who did nol already have a local authorily assessmenl in place would be directed lo the appropriate IoGal
authority department as the first slep.
There are no geographical reslriclions, our service users can be referred by placing authoTilies Ihroughoul the
United Kingdom.
The Trust has provided day services lo people both short term and long lerm wilhoul receiving any funding from
local authorities using our own funds raised through day seNice aclivilies. The Trust also supports people with a
learning disability in the general community through social networks by inviting them lo join in aclivilies and holidays
organised by the Trusl. Al an individual level, if a service user cannot afford the cost of a holiday, or personal items
such as clothing, the Trust will assist.
The Trust aims lo be a responsive provider of Se￿ICes, buill around the needs of the individuals we support. We aim
to offer choice, great support and lo provide the general public with a positive image of learning disabilities, by
respecting the differing strengths of service users and meeting their individual needs and preferences in a caring,
supportive and professional manner. All service users have regular reviews lo which their families and friends are
invited. These reviews ensure that the service users are central to the planning of their support seNices.
All members of Ihe Trust's staff receive 3 detailed induction including the Care Certificate and a comprehensive
training brochure. The Trust places greal emphasis on training as it can only deliver its slated aim by liaving a
molivaled and well trained workforce able lo Iranslale principles inlo every day best practice. {Please refer lo the
Skills for Care Code of Conduct for Healthcare Support Workers and Adult Social Care Workers in England" lor
further information on besl practice). Staff training is also one of the topics covered in the staff appraisal and support
8nd supervision systems which are an integral fealure of Ihe Trust. All new slaff are subject to a lengthy recruilmenl
process including an enhanced level of Disclosure and Barring checks.

BRIDGEWOOD TRUST LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Trust provides accommodation in Kirklees and Calderdale and can support over 120 people in 28 homes on 13
siles, 18 of these homes being either single or 213 bedroom houses. All our homes are different and what makes
them different is the people who live in them. Everyone has a say in how their home is run and everyon8 who can
helps to run them. The Tiusl is fortunate in having a variely of facilities enabling it to meet the needs of differing
people wilh varying strengths and support requirements. All Bridgewood service users have frequent contacl with
service users from other homes and should they ever wish lo consider moving to another home this can be
discussed through the review process.
All the services have their own Statement of Purposes and Service Users Guide.
The Trust's day service facilities offer opportunities to meet people and Iry new things including further 8ducalion,
employm8nl training and opportunities to develop living skills, craft and horticullLtre knowledge. They currently
provide approxim8lely 90 places lo seNic8 users. The day seNices also have a s8parat8 brochure which is
available if further information is requirad on the range of activities available.
Bridgewood's Community Support seNice provides support in people's own homes. It provides personal Care,
domestic or leisure support, whether il is for one hour a week or Iwenty four hours a day, it is built around individuals
and the support they wanl to receive. This service also has its own brochures and guides.
We also offer short staylrespile care because, whether for a carer or a service user, a change is as good as a rest.
Whether a slay is for one night or a month. or longer, we will provide individuals with an oulstanding setvice thal will
meet all their needs while Ihey slay wilh us.
Mission slatemènl
Bridgewood is built around the needs of individuals wilh a 18aming disability and their famSly and friends.
Bridgewood Trust's aim is lo provide choice and the highest standard of personalised service to people, which
builds upon Iheir existing skills, devélops new ones and is geared towards meeting their indivldual needs and
preferences.
We achieve this by developing and invesling in a knowledgeable and molivaled staff leam who will create an
environment where people with learning disabilili8s lead a Vdlued, meaningful and fulfilled life.
The Trust's vision
Th8 Trust aims lo offer choice and great support lo meet the aspiralions of people with a learning disabilily within
th&ir local community. It offers support and advice lo all those who conlacl il for help or even just a second opinion.
For those who access any services the TTUSt provides, we wish them lo experience a professional individualised
standard second to none. We want our servicè users to know our seNices are built around them.
Brid
ewood service users
Our service users are those for whom we provide day, residential, short staylrespite care and domiciliary services.
We respect the diffeTing slrenglhs of people and provide support buill around each individual. No two people are Ihe
same and therefore no two support plans are the same. We deliver services within local communities.

BRIDGEWOOD TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Brid
ewood staff
Bridgewood Trust IS Gommitted lo recruiting a molivaled and varied staff team, who come from a witje variely of
backgrounds, and reflect the ethnic diversity of the communilies in which we operate. All staff are enrolled on a
comprehensive induGlion programme which ensures that Ihey become familiar wilh the aims and objealives of the
Trust. They are supported by having access lo a training department and staff development broGhure which
develops new competencies and challenges staff to develop Iheir underslanding, skills and knowledge of Iheir area
of employment.
All staff are provided wlh a job description which clearly slates the objectives of the job and the required training
and experience and a personal specificalion. An appraisal and support an(J supeNision system is in operalion
whereby staff are advised and encouraged in their career path and training n8eds are identified. Relevant training is
provided, using both internal and external resources as n8cessary.
Addilional support for slaff is available through line managers, area and training managers, staff repr8S8ntalives
and human resource personnel.
The Trust has IhoroLtgh recruilmenl and velling procedures in place. It has safeguarding polici8s and procedures to
Protect individuals from abuse. 11 works with a variely of agencies to ensure everybody feels safe and confldenl lo
report any concerns they have.
W8 value the support and guidance of all Ihose profes51onals who support individuals and thos8 who are
responsible for ensuring our conformity to legal and slalulory requirements and good practice i.e. all our
stakeholders.
Brid
ewood facilities
Bridgewood Trust operates from many premises and has an exlensive fleet of vehicles. All premises 3re designed to
be integrated into the communily and support and enhance the lifestyle of those using Ihem. The m8inlenance of
the buildings is constantly ongoing lo ensure Ihey are of a high standard and meet the needs and lasles of those
who live in or access Ihem.
Everyone who is part of Bridgewood is encouraged to consider Ihe need lo use environmental resources in a
suslalnable manner and make use of recycling facililies wherever possible.
Publlc benefit
The Iruslees have paid due regard lo guidance issued by the Charily Commission in deciding whal aclivili85 the
charity should undertake.

BRIDGEWOOD TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
Significant aclivilies and achievemenls againsl obj8Ctives
This year has been another successful year for The Bridgewood Trust. We continue lo pul the inleresls of our
service users at the centre of everything we do. The mission statement of Bridgewood Trust is "Togather we Open
Doors" and we have al the heart of all our activities the aim of ensuring our Se￿iCe users live Ihe life they wanl to
live in warm, well maintained and welcoming homes. Our Day Services provide a range of opporlunities to introduce
people lo new activilies and develop existing ones in line with our Servi￿ users inlerests and aspiralions.
We can achieve lillle without the commilmenl and hard work of all our staff and volunteers who support Bridgewood
Trust so w811. We aim to provide rewarding working conditions, career progression and training opportunilies lo
enable all our staff lo carry out Iheir responsibililies in a confident and caring way.
We are also appreciative of all the support we receive from families. friends, and numerous professionals from
many agencies who contribute to the quality of the services we are able lo provide. From inspections to advocacy
we benefit from all the conversations and guidance we receive to enable ourselves to meet, and hopefully exceed,
all the many regulations, requirem8nls and good practice guidance that is cenlral lo delivering social care in a
modern and ever-changing environment.
Bridgewood Trusl is delighted that il has maintained ils Good and Outslanding Care Quality Commission (CQCI
ratings throughout the year. All our regulated Se￿iceS are working towards trying lo achieve one area of
Oulslanding in their ratings, and frequently when they achieve 8 Good rating there is a little disappointment that the
Oulslanding rating remains out of reach.
11 is pleasing lo note Ihal once again we have been able to maintain the Bridgewood Trust's ISOQAR Quality
System with in person and on-line aLtdits.
The annu81 renewal of our registration with the Conlractors Health and Safely Assessment Scheme (CHAS) was
once again successful and demonslrales our continuing compliance wilh Ihis accreditation scheme.
We have conlinued this year lo expand the number of our services Ihal have progressed with the digilalisalion of
their care records. We commenced this piece of work lasl year. Given Ihe number of our residential services, this is
a large projecl and il will continue Ihroughoul the next year. We have introduced services and staff lo this new way
of woi'king a few homes al a lime. This has been suc￿sSful with homes able to support each other as they gel lo
know the technology. 11 has been positively received and we are grateful for Ihe lime and effort members of staff
have given lo getting lo undersland and promote this way of working.
In order lo have warm and welcoming buildings for our Se￿ice users to call home, 8s always, many repairs,
refurbishments and new purchases have happened this year. The creation of new storage and office facilities has
been completed al Sl Paul's House. 11 is working well, and training and inductions are benefiting from the new office
space. All our buildings, have been subjecl lo upgrades to Iheir fire prevention and conlainmenl facilities. Upgraded
fire doors, fire panels and intruder alarms have been actioned in many services. This has involved major decoration
and repairs, once compleled. A register of all Bridgewood Trusl's fire doors is being compiled, lo ensure they are
certificated and going fonNard continue lo work effeclively and meet all regulatory standards. We have also carried
out all the fire recommendations made by the Fire Officer, visiting our homes. throughout this year.
The signage project, which was commenced last year, has continued throughout this year. We now have smart and
welcoming signs al all our larger services, which aim lo give a professional and modern feel to the services, for
service users, families and visitors. There is no excuse now, for people not being able to find locations.
In anlicipalion of the telecom switchover to digital systems, we have extended the inlernet services within all our
services with new distribulion unils lo support this Iransilion. We now have a new telephone syslem, linking all the
services and are (hopefully) fulureproofed in Ihis area.

BRIDGEWOOD TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Two services. Bridgewood House and Newsome Road, have had exlensive roofing repairs. Bridgewood House has
also had new windows and work carried out to ils main lounge. A new posture management bath has been inslalled
at Bridgewood House and in addition, the service has also gained, much needed, new external storage facilities.
Yews Hill and The Gables have had new nurse call systems inslalled. to facilitate communication within the
setvices. Well Royd House has had major pointing works. Cleveland Road has had new PIR sensors and electrical
work c3rried oul. Colne House has had new medication cabinets and new metal distribution boards. The bedrooms
at Mounljoy have been redecorated and then carpeted and personalised in line with personal preferences and
tastes. The service users have taken great pride in their choice Df items and furnishings.
New furniture has been purchased for many homes, including Bridgewood House, Ravensknowle Road and
Cleveland Road. We lake great pride in the presentation of all our Se￿iceS and have fun selecling furnishings with
service users lo reflect their choices and preferen¢es.
Mountjoy Road, has had considerable external building work take place this year. A new rear ramp lo the back of
the property is in the process of being installed, a major piece Df work given the height of the back door and number
of steps lo reach ground level. This, when complete, will enable wheelchair and disabled friendly access into and
out of the home. The car parking arrangements have also been improved, by removing some of the front wall and
creating 213 new parking places. The building is looking even smarter Ihan before. Thank you lo all service users
and staff who have put up with the disruption.
The seNices have all continued lo offer their service users access to a wide range of activities and events. They ar8
very much part of their local communitles and attend local evenls, festivilies and support local Gharilies. Bridgewood
Trust is also pleased Ihal we have been able lo maintain our donation lo the Huddersfield Galeway Club to support
them with thelr a¢livilies. Their evening events on a Thursday ar8 valued by our service users as an opportunity lo
socialise with their friends and have a relaxed night out.
We have organised numerous day visits, birthday parties and holidays. Holidays include Wheatley Lane going to
Wilhernsea, Soulhlees visiling Scarborough and North Rise holidaying in Filey. Other s8rvices have travelled lo
Bridlinglon, Blackpool. Harry Polt8r Studios and London.
Day trips have included many local places of interest, Blackpool lighls, Manchester airport, the coast, train and
canal journeys to celebrate birthdays and just lo have a good time.
As always, we thank all our staff for the time and effort they pul into ensuring the safety and enjoymenl that our
service users derive from Ihese aclivilies. They are so valued and looked forward lo.
Recruilmenl within the Health and Social Care sector continues to be challenging. We are pleased that we enjoy a
high staff re18nlion record, but nevertheless staff do retire. move lo new careers or reduc8 their hours, and we have
new slaff joining ours81ves every year. Reliance upon agency staffing. when required, is Costly and unsettling for our
service users and exisling staff team. The Sponsorship Status under the Home Office's Shortage Occupation
Scheme which we have been granted has beon effective in supporting our existing recruilment cliannels. This is
enabling us to build a stable staff team and reduce Bridgewood's reliance on agency staffing and the premium cost
of employing staff in Ihis way.
The Bridgawood in Bloom competition which we initiated last year went from strenglh to strength Ihis year. More
services entered and the rivalry wliilst friendly was lierce. The theme was "The Birds and the Bees" and this was
inlerpreled in many and varied ways. Our service users and staff had great fun and thanks go lo Sandra and Mags
for having the unenviable task of judging the winners. Congratulalions are due lo Colne House who were awarded
first place, Bridgewood House second place and Well Royd third. The worlhy runners up in no particular order were.,
Southlees, Ravensknowle Road, Newsome Road, Cleveland Road, The Gables, Wheatley Lane and Yews Hilll
North Rise. Every service received a prize and the admiralion of everyone. The theme for Bridgewood in Bloom
2025 is 'Flowers, Fruil and Flour, Grow it. Cook il and Eat it..
Towards the end of tl)e financial year, one of the housing providers we rent properties from, Connect Housing,
discussed with Bridgewood the possibility of some of the properties being purchased by ourselves. This would have
the advantage of Bridgewood Trusl being able lo bring Ilie mainlenance and furnishing issues relating to Ihese
properties in house. Whilst these discussions are al a very early stage, and the oulconie uncertain, Ihese
discussions are likely to continue into the next financial year.

BRIDGEWOOD TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Training and Development
As always Bridgewaod Trust's training and development programme has been busy and creative. New staff means
new inductions and extensive mandatory training. Mosl of the mandatory training requires updating and refreshing
so the new training room and ils facililies have been w811 used this year.
Within Ihe last two years fifty members of staff have completed Ihe Oliver McGowan on8 off training. This has been
well r8eeived. We continue to run many First Aid, Lifevac (an anti-choking device) and Fire extinguisher tiaining
ourses. We are pleased to have been able to reintroduce Makaton training, with a new provider this yèar, following
tha retirement of the previous trainer. We are looking to provide more courses in Ihis drea in the nexl year, possibly
home specific, lo address the individual needs of each servi￿.
Training responds lo the needs of our seNice users. The requirement for one of our service users lo have accoss lo
oxygen, has involved organising training in this area for all staff al the home, a new policy for the safe handling and
administration of medical gasses and consullalion on fire safety practices. In other homes we have had Securicare
to deliver Personal Behavioural Support plans and training for members of staff. Locala have also delivered
advanced care planning training for some staff, which was very well received and has been requested by other staff.
During the last y8ar, nine members of staff have completed their Care Certificale qualifications. Two members of
staff have achieved Ihe level 2 diploma in care, one has achieved the level 3 apprenticeship in adult care, one has
completed the level 5 diploma in leadership and management, and two the level 5 diploma in health and social care
management. We have many olh8r members of staff who are Currently undertaking similar areas of study. 11 is
rewarding lo see how many molivaled and ambitious members of slaff we have and how commilled they are lo
progressing their knowledge and career opportunities.
During Ihis year for Health and Safely requirements we were required to carry out DSE assessments, A DSE
assessment is a risk assessment which is required for all people who use display screens in their work for an hour
or more each day.11 is a legally mandaled evaluation of risks for members of staff who use electronic devices such
as displ8y monitors, laplops, lablels and smartphones as part of Iheir normal daily work routine. This covered the
majority of all Bridgewood Trust staff. The training manager accompanied our Heallh and Safely Consultants on
visits lo all Bridgewood work places to carry oul Ihese assessments and followed up on the requirements and
recommendations made. Going forward, the training manager will continue lo promote good practice in Ihis area.

BRIDGEWOOD TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Day Opportunities
Bridgewood Day Opportunities have enjoyed another positive and creative year. The opportunities provided are so
valued by ils service users and promote a sense of well being and purpose for all.
Horticullure
The many improvements and refurbishments carry out al horticullure last year have been built upon this year. There
has been the installation of improved garage ventilation. new firelintruder alarm equipment fitted and all fire doors
have been upgraded.
There is now improved storage facilities on site, which will enable flammable materials, lawn mowers and olher
equipment lo be stored away from Ihe main building. The cladding lo the building looks impressive, Ihe facility will
be greatly appreciated and used by everyone based Ihere. Mention should also be made of the new fish pond. 11
came into fruition as a response lo creating new draining facilities on sile. Visitors enjoy the restful experience of
visiting the fish and just enjoying the enhancement lo the sile they have created.
The Iwlce-yearly Open Days continue to be very popular, and atlracl increasing numbers of visitors, many of whom
continue lo visit throughout th8 year. We have this year moved lo cafd paymenl machines for visitors lo make
payment by card as well as cash. We really have moved into the digilal era this year.11 has proved easy lo use and
we are now looking al installing a second machine, such is Ihe volume of visitors paying this way.
We have continued to provide an excellent gardening mainlenance seNice to all our residential services and
supported them with advice and plants for Iheir Bridgewood In Bloom entries. The garden maintenance seNices we
provide lo outside services is also well received and we are popular visitors lo many siles.
The horticulture seNice has joined with Bridgewood Trust's other day servlces, Armilage BNdg8 and Bryan Road lo
enjoy celebrations and social activities, Ihese have included a Chrislmas meal. the Euro football sweep slakes,
pond dipping in Greenh88d Park and individually they wenl lo auctions for Christmas trees in late November.
eandB
an Road
Armila
e Brid
As always both services had 8 wide range of activities on offer. Regular highlights include samba, cycling, bowling,
Square Peg and Mellham Pie and Peas Tuesday Luncheon.
Many new activities have also been tried this year. There was a visit lo Ihe Huddersfield Football ground with a lour
and a visit lo the Mellham Fire Slalion wilh a demonslralion of their work. We also went lo the Alexandra Park
Bradford Nalional Science and Media Museum when il reopened In Novémber.
We celebrated the Chinese New Year in January and St Patricks Day in March. There was a Halloween week long
event in November and an Olympic week event earlier in Ihe year, in Augusl. Gomplele with medals.
We have taken part in the Learning Disabilities week Picnic in the Park event, allended fun sessions al the Zone,
Huddersfield, been on many barge Irips and made shadow puppels with Sharing Memories.
Providing goods for th8 Craft shop has also continued lo be a regular activity and this year we have commenced
making resin items for sale as well as our wide array of other craft items. We have also Iried marbling plales,
slenciling on cards and writing wilh a quill and ink for a Harry Poller event.

BRIDGEWOOD TRUST LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charlty Flnanclal review
Total incoming resources for the year increased to £7,342,911 (2024 '. £6.511.462 ). The main Source of income
continues to be residential fees received from the local authority. Total resources expended increased to
£6,477,023(2024 , £6,003,008) and nel incoming resources were £865,888 (2024 '. £508.454).
The fixed assets of the Trust are represented by buildings, furniture. equipment, fixtures and furnishings in the
various establishments and motor vehicles for service users. maintenance and management use.
The net assets of the Trust at 31 March 2025 were £13,209,219 compared with £12,343.331 at 31 March 2024.
The subsidiary company, Bridgewood SeNi¢es Limited, provides seNice users with life skills training and educationl
employment opportunities. The service company's operating profit for Ihe year, before tax and the gift aid payment
lo the Trust was £23,076 (2024 . £94,815).
Group Flnancial review
Total incoming resources for the year increased lo £7,784,534 (2024 . £6.981,205). The main source of income
continues to be residential fees received from the local aulhorily. Tolal resources expended increased to £6,955,945
12024 '. £6,479,934) and nel incoming resources before taxation were £828,589 (2024 . £501.271}
The fixed assets of the Trust are represented by buildings. furniture, equipment, fixtures and furnishings in the
various establishments and motor vehicles for seNice users. maintenance and management use.
The net assets of the Trust at 31 March 2025 were £13,300,575 compared with £12,471.094 at 31 March 2024.
Group Resewes policy
Bridgewood Trust's general reserves, defined as unreslricled funds not committed or invested in tangible or
intangible fixed assels and including non-cash items, al 31 March 2025 stood al £9,030,740 equivalent to 16.9
months unrestricted, non-designaled expenditure.
The Trust has been working in an environment which in recent years. as a result of the pandemic and relatively high
rates of inflation in the last couple of years, has seen significant fluctualions in income and costs. However, these
particular external influences are now diminishing, enabling the Trust to concentrate resources on aspects of service
delivery, meeting regulalory requirements and minimising the risks associated with working in a compelitive
environment. Maintaining this level of unre51ricted general reserves also gives the Trust Ihe opportunity lo respond
promptly and effectively to any future development opportunilies that may arise.
There is no proposed change to the Designated Project Fund vthich remains at £1,252,843
Inveslmenl policy
The Trust currently has no commitmenls to substantial capital expenditure but Ihe charity 15 well placed financially to
take advantage of any opportunilies that present themselves. This directly effects our consid8ration of where to best
place our funds to ensure that they can be accessed within an appropriate lime-frame for Ihe development of
additional learning disability services. Therefore, the policy of keeping funds not required for ongoing business
purposes in relatively short-lerm deposit accounts ranging frorn three months to Iwo years is slill considered to be a
reasonable and best course of action. However. in the past year, rates of interest offered by term deposit accounts
have decreased slightly but the variety of accounts available has remained consislent. The security of monies being
invested in deposit accounts is Considered preferable to the uncertainly and downside risk associated with a share
portfolio.

BRIDGEWOOD TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future periods
In the forlhcoming year we will aim to mainlain and improve Bridgewood Trust's CQC raling5, hopefully oblaining
more areas of Outslanding.
We will hopefully complete the implementalion of the Person-centred Soflware digilalisation project in all residential
services and il will become embedded in our seNice delivery.
There will be two large Maintenan￿ projects to complele, the storage facilities at Horticulture and the installation of
the external fire ramp at Mountjoy. We will then look at the fire evacuation facilities at olher seNices and improve
these where required. 11 is likely that new fire exits and changes maybe required at olher services.
The discussions concerning the possible purthase of some properties from Connect Housing will Gonlinue inlo the
new financial year and are likely to require considerable managemenl lime.
As always. the new financial year will be a busy and rewarding one, hopefully with lots of fun and achievements for
all involved with Bridgewood Trust.
structure, governance and management
Bridgewood Trust Limited is a company limited by guaranlee incorporated undar the Companies Acl 1985, company
no. 2236686 and is govern8d by its Memorandum and Articles ofAssocialion d31ed 16 Oclober 2014.
The company is also a registered charity, charity no. 700843 and operales on a not for profit basis under (he name
'The Bridgewood Trust,.
Its reglstered office is 4-6 St Paul's House. Armitage Bridge, Huddersfield, Wesl Yorkshire, HD4 7NR,
The charity has a trading subsidiary, Bridgewood Sorvices Limiled, a company limited by shares, registered
company number 03045628.
The company is governed by the Board of Iruslees I'lhe Board,) as directors of the charitable company.
The Board Is responsible for Ihe overall policy and scrutiny of the financial performance of the organSsalion. The
Board ensures the accountability lo key funders and stakeholders. It is Ihe responsibility of the Board lo appoint the
Chief Executive Officer.
The day to day management of the company is delegaled by the Board to Ihe Chief Executive Officer overseeing
the senior management team.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up lo
Ihe dale of signature of the financial slatemenls were:
Mrs C R E Edwards
Mr N S P Greenwood
Mrg B J Ireland
Mrs L M Roberts
Mr M Tagg
Mr J L Turner
Mr R Wray
Recruitment and appointment of trustees
The Trust ensures the managemenl committee has a range of knowledge and experience relevant ID the role. If a
specific knowledge or experience requiremenl gap was to be identified, possible new members would be
considered against Ihe relevant person specification.
The Chief Executive ensures all Ihe appropriate documentalion, visits and allendance al previoLts meelings have
been made available lo new members.

BRIDGEWOOD TRUST LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Koy manag8m8nt personnel
Chief Execulive and Company Secretary- Mrs D J Langford Ch. Psychologist.
Director of Finance and Facilities- Mr S Carpenter BA(Hons). ACMA. CGMA.
Mrs D J Langford IS T8gistered- wilh the Care Qualily Commission as the18gally responsible individual for residential
and domiciliary services.
Risk managem6nt
The Irusle8s and management team have considered the main risks to which the Trust is exposed and assessed
the possible effects of those risks on the Trust's ability to conlinue to provide its current level of seNiGes. Internally,
the Trusl regulady r8views and updates its policies and procedures, in particular, wilh regard lo Ihe heallh and
safely of all persons connected with the Trust. Other risks considered are slralegic, financial, operational, regulatory
and repulalional risks. Although levels of risk vary from year to year. Ihe trustees and management are of th6
opinion that appropriate financial resources are in reserve and thal systems are in place and subj8cI to sufficient
r8Vl8W to enablè the Trust lo work with those risks.
Auditor
In accordance with the company's articles, a resolulion proposing Ihat BK Plus Audil Limited be reappointed as
auditor of lh8 company will be put at a G8neral Meeting.
Dlsclosure of Information to auditor
Each of the trustees has confirmed Ihat there is no infomialion of which they are aware which is relevant lo the
audit, but of which the auditor is unaware. They have further confirmed that they have tak8n appropri818 steps to
identify such relevant informalion and lo establish that Ihe auditor is aware of such information.
Th8 trustees, report was 3pproved by Ihe Board of Trus18es.
Mr J L Turner
Trustee
Date:
17
10

BRIDGEWOOD TRUST LIMITED
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trusl8es. who are also the directors of Bridgewood Trusl Limited for the purpose of company law, are
responsible for preparing the Trusl8es' Report and the financial stalements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial slatemenls for each financial year which give a true and fair
view of the slate of affairs of the Gharily and of the incoming resources and application of resources, including Ihe
income and expenditure, of the charitable company for that year.
I n preparing these financial slatemenls, Ihe IrLFStees are required lo:
select suitable accounting policies and Ihen apply them consislenlly.,
obseNe the mathods and principles in Ihe Charities SORP;
make judgements and eslimales thal are reasonable and prudenl;
state whether applicable UK Accounting Standards have been followed, subject to any malerial departures
disclosed and explained in lh8 financial statements., and
prepare the financial statements on the going conGern basis unless it is inappropriale to presume that the charity
will continue in operation,
The Irusle8s are responsible for keeping adequate accounling records that disclose with reasonable accuracy al
any time the financial position of the charity and enable them to ensure Ihal the financial slalements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for laking
reasonable steps for the prevention and detection of fraud and other irregularities.
11

BRIDGEWOOD TRUST LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BRIDGEWOOD TRUST LIMITED
Opinion
We have audited Ihe financi31 statements of Bridgewood Trust Limited {Ihe 'parent charitable company,) for the year
ended 31 March 2025 which comprise the statement of financial aclivilies, Ihe balan￿ sheet, the s18tement of cash
flows and notes lo the financial statements, including significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Aecotsnling Standards,
including Financial Reporting Standard 102 The Financial Reporting Slandard applicable in Ihe UK and Republic ol
Ire18nd (United Kingdom Generally Accepted Accounting Praclice).
In our opinion, the financial statements..
give a true and fair view of the stale of the group's and parenl charilable company's affairs as al 31 March
2025 and of ils incoming resoLtrces and applicalion of resources, including ils income and expenditure, for the
year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.,
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance wilh International Standards on Auditing {UKI (ISAS {UK)) and applicable
law. Our responsibilities under those slandards are further described in the AudiloRs responsibililies for Ihe audit ol
Ihe financial statements section of our report. We are independent of the group and parent charilable in accordance
wilh the elhical requirem8nls Ihal are relevant to our audil of the financial slatemenls in the UK, including the FRC'S
Ethical Standard, and we have luifilled our other ethical responsibililies in accordance with Ihes8 requirements, We
believe that the audit evidence we have oblained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to golng concern
In audiling the financial slalements, we have concluded Ihat the Iwstees. use of the going concern basis ol
accounling in the preparation ol the financial stalemenls is appropriate.
Based on the work we have performed, we have nol identified any malerial uncertainties relating lo events or
conditions that, individually or collectively, may cast signilicanl doubt on Ihe group and parent charitable ability lo
continue as a going concern for a period ol at leasl twelve months from when the financial slalemenls are
aulhorised for issue.
Our responsibilities and the responsibililies of the trustees wilh resp8cI lo going concern are described in the
relevant sections of this report.
Other information
The other informalion comprises the information included in the annual repori olher than Ihe financial statements
and our auditor's report Ihereon. The Iruslees are responsible for the other informalion contained within the annual
report. Our opinion on the financial statements does not cover the other information and, excepl lo the extent
othemise explicitly slated in our report, we do nol express any form of assurance conclusion thereon. Our
responsibility is to read the olher information and. in doing so, consider wl)elher Ihe other information is malerially
inconsislenl with the financial statements or our knowledge Dblained in the COLtrse of the audit, or otherwise appears
lo be materially miss13ted. If we identify such material inconsislencies or apparent material niisslalemenls, we are
required lo determine whether this gives rise lo a material misslatemenl in Ihe financial stalemenls themselves. If,
based on the work we have performed, we conclude thal there is a malerial misslalement of this olher information,
we are required lo report Ihal fact.
W8 have nothing lo report in this regard.
Opinions oli other matters prescribed by the Companies Act 2006
In our opinion, based on the work underiaken in the course of our audit..
the information given in the Iruslees. reporl for the financial year for which the financial statements are
prepared, which includes the directors. report prepared for Ihe purposes of company law, is consistent with the
financial slalemenls., and
the directors, reporl included within the trustees, report has been prepared in accordaiice wilh applicable legal
requiremenls.
12-

BRIDGEWOOD TRUST LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BRIDGEWOOD TRUST LIMITED
Matters on whlch we are required lo report by exception
In the lighl of the knowledge and understanding of the charity and its environment obtained in the course of the
audit, we have not identified material misslatemenls in the directors, report included within Ihe trustees, report.
We have nothing to report in respect of the following malters in relation lo which the Companies Acl 2006 requires
us lo report to you if. in our opinion-
adequate accounling records have not bean kept. or r61urns adequate for our audit have not béan received
from branches not visited by us., or
the financial slalemenls are not in agreement with the accounting records and returns., or
certain disclosures of trustees, remuneralion specified by law are nol made. or
we have not received all the information and explanations w6 require for our audit., or
the trustees weré not entitled lo prepare the financial statements in accordance with the small companies
regime and lake advantage of the small companies. exemptions in preparing the trustees, report and from the
requir8menl to prepare a strategic report.
Responslblllties of trustees
As explained more fully in the statement of Iruslees, responsibilities, Ihe trustees, who are also the directors of the
Charity for the purpose of company law, are responsible for the preparation of Ihe financial statements and for being
satisfied that they give a true and fair view. and for such internal control as Ihe Ifuslees determin8 is necessary to
enable the preparation of financial sliqlements that are free from material misslalemenl, whether due to fraud or
error. In preparing th8 financi31 slalemenls, the Iruslees are responsible for assessing Ihe Charity's ability to
continue as a going concern, disclosing, as applicable. mallers related lo going concern and using the going
concern basls of accounling unless Ihe trustees either intend lo liquidate the charitable company or to ceas8
operations, or have no realistic allernalive bul to do so.
Auditor's responslblllties for the audit of the finan¢lal statements
Our objectives are lo oblain reasonable assurance about whether the financial stalemenls as a whole are free from
material misslatement, whether due lo fraud or error, and lo issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee Ihal an audit conducted in accordance
with ISAS IUKI will always detecl a malerial misslatemenl when il exists. Misslatemenls can arise from fraud or
error and are corbsid8red material if, individually or in the ag9regale, they could reasonably be expected lo influence
the economic decisions of users taken on the basis of Ihese financial slatemenls.
The extenl to which our procedures are capable of delecling irregularities, including fraud, is detailed below.
A further description of our responsibilities is available on the Financial Reporting Council's website al.- hllps'.11
www.frc.org.uklaudilorsresponsibilities. This description forms part o( our audilor's report.
13-

BRIDGEWOOD TRUST LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BRIDGEWOOD TRUST LIMITED
Other matter5
Our approach to identifying and assessing the risks of material missta18ment in respeGI of irregularities, including
fraud and non-compliance with laws and regulations, was as follows..
The engagement partner ensured Ihat the engagement leam colleGlively had the appropriale competence,
capabilities and skills lo identify or recognise non-compliance with applicable laws and regulations.,
We idenlified the laws and regulations applicable lo the company through discussions with directors and
other managemenl, and from our commercial knowledge and experience of the industry seclor,.
We focused on specific laws and regulations which we considered may have a direct malerial effect on the
financial statements or the operations of the company, including the Compani8s Act 2006, taxation
legislation and data proleGlion, anti-bribery, employmenl, environmental and health and safely legislalion.
We assess8d the extent of compliance with the laws and regulations identified above through making
enquiries of managemenl and inspecting legal correspondence,. and
Ensured laws and regulations were communicated within the audit team regularly and the team remained
alert to inslances of non-compliance throughout the audit.
W8 assessed the susceplibilily of the company's financial statements lo malerial misslalemenl, including obtaining
an understanding of how fraud might occur. by:
Making enquiries of managemenl as to where they consider8d there was a susceplibilily to fraud, Ihelr
knowledge of actual, suspected and alleged fraud.,
Considering the internal controls in place lo mitigal8 risks of fraud and non-compliance with laws and
regulations., and
Understanding the design ofth8 company's remuneration policies.
To address the risk of fraud through management bias and override of controls, we.,
Performed analytical procedures to idenlify any unusual or unexpected relationships,.
Tested journal entries lo identify unusual Iransactions
Assessed whelher judgements and assumptions made in determining the accounting esllmales sel out in
note 2 were indicative of potential bias- and
I nvesligaled the r81ionale behind significant or unusual Iransaclions.
In response to Ihe risks of irregularities and non-compliance with laws and regulations, we designed procedures
which included, bul were not limited to:
Agreeing financi81 slalemenl disclosures lo underlying supporling documentation:
Reading the minutes of meeling5 of those Gharged with governance.,
Enquiring of management as to actual and potential litigation and claims., and
Reviewing correspondenc8 Wlth HMRC, relevant regulators and the company's legal advisors.
There are inherent limitations in our audit procedures described above. The niore removed Ilial laws and
regulations are from Ihe financial Iransaclions, Ihe less likely it is Ihal we would become aware of non-compliance.
Auditing standards also limit the audit procedures required lo identify non-compliance wilh laws and regulations lo
enquiry of the directors and other Tnanagemenl and Ihe inspection of regulalory and legal correspondence, if any.
Material misslalemenls that 8rise due lo fraud can be harder to detect than those that arise from error as they may
involve deliberale concealmenl or collusion.
14-

BRIDGEWOOD TRUST LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BRIDGEWOOD TRUST LIMITED
Uso of our report
This report is made solely to the charitable group's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might slate to the charitable company's
members those mallers we are required to stale lo them in an auditor's report and for no other purpose. To the
fullest exlenl permitted by law, we do nol accepl or assume responsibility lo anyone olher than Ihe charitable group
and the charitable group's members as a body, for our audil work, for Ihis report, or for the opinions we have
formed.
Victoria Atkinson FCA (Senlor Statutory Auditor)
For and on behalf of BK Plus Audit Limited, Slatulory Audilor
Chartered Certified Accountants
52 Sl Johns Lane
Halifax
Wesl Yorkshire
HX12BW
England
Dale..
K- PiuJ hiciL4 I1￿1}e01
.. O LLLmh.(Y.2. 02

BRIDGEWOOD TRUST LIMITED
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
fund5
funds
Total
Unrèstrlcled
fund$
2025
2025
2025
2024
Not
Income from:
Donalitsns and legacies
Charitable aGlivilies
Olher Irading aclivilies
Inveslm¢n15
1.244
6,712,674
692,379
334.157
1,244
6,756,754
692,379
334,157
6,056
6,024,823
678,791
271.535
44.060
Total Income
7.740.454
44,080
7.784,$34
6,961,205
Expènditure on,.
Charilablè aclivilie8
Other expendllure
Olh8r Iradlng c0518
6,265,382
57
650,850
39.656
6,305,038
57
650,850
5,905,119
13.8001
578,815
Total ¢h#rltablt •xpgndlture
6,916,289
39.656
6.955,945
6.479,934
Nel In¢om•
824.165
4,424
826,589
501,271
Tranyf•ry betwogn fundi
Taxotion
892
892
17,9101
Not movgment in funds
10
825.057
4,424
829.481
493.361
R•conclllatlon of funds..
Fund balances a11 April 2024
12.471,094
12,471,094
11,977,732
Fund balan¢98 at 31 M4rch 2025
13,296,151
4.424
13,300,575
12,471,094
The slalemenl ol financig18clivilies includes all galns and losses r8cognised in the year. All income and expendilure derive from continulng
IG-

BRIDGEWOOD TRUST LIMITED
GROUP AND CHARITY BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2025
GROUP
CHARITY
2025
2024
2025
2024
Notes
Fixed assets
Tanglbl8 assets
Investments
14
15
4.235,410
3,993.624
4,149,018
10,000
3,920,953
10,000
4,235.410
3,993,624
4,159,018
3,930,953
Current assets
Stock
Debtors
Cash al bank and in hand
16
17
19,075
659,928
8,969,666
19,632
458,891
8.622.848
4.500
714.538
8,852,637
4,500
703,861
8,322,239
9,648,669
9.101,371
9,571,675
9,030,600
Credltors . amounts falllng due withln one
year
18
(566,2281
(605,733)
1521,4741
1618,222)
Net current assels
9,082,441
8,495,638
9,050,201
8,412,378
Total assets less currenl Ilablliiles
13,317.851
12,489,262
13,209,219
12,343,331
Provlslons for liabllltles
(17.277)
(18,1681
Not as?¢ls
13,300,574
12,471,094
13,209,219
12,343,331
Th8 funds of the charity
R8slrlcled funds
Unr8slricled funds
21
22
4,424
13.296,150
4,424
13,204.795
12,471,094
12,343,331
Total charitable expendlture
13,300,574
12,471,094
13,209,219
12,343,331
The financial slalemenls were approved by the Injslees on
.27
Mr J L Turngr
Trustee
Company regislfalion number 2236686 (England and Wales)
17

BRIDGEWOOD TRUST LIMITED
CONSOLIDATED STATEMENT OF CASHFLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows froin operating a¢tivitles
Cash generated from operalions
Ta% paid
26
472,440
363,739
17,9101
472,440
355,829
Invostlno actlvities
Purchase ol tangible lixed assels
Proceeds froiii disposal of langible fixed assels
Inveslmenl income received
{460,515)
735
334,157
{250,679}
3,800
271,534
Net cash generated fromllused in)
Investlng activllles
(125,6231
24,655
Net cash used li) fiiianclng activltles
Net increase In casl) and cash equivalents
346,817
380,484
Cash and cash equivalenls al beginning of year
8,622,848
8,242,364
Cash and cash equlvalenls at end of yaar
8.969,666
8,622,848
18

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policies
Charity informatlon
Bridgewood Trust Limited is a private company limited by guarantee incorporated in England and Wales. The
registered office is St Pauls House. Armitage Bridge, Huddersfield, West Yorkshire, HD4 7NR, United
Kingdom.
1.1 Accountlng conventlon
The financial statements have been pr8pared in accordance wilh the charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charities SORP "Accountin9 and Reporting by Charities. Slalement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reportlng Standard
applicable in the UK and Republic of Ireland (FRS 102)" The charity is a Public Benefit Entity as defined by
FRS 102.
The financial statements are prepared in steding, which is the functional currency 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. Imodified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
valuel. The principal accounting policies adopted are set out below
Group flnanclal 8talements
The Statement of Financial Activities {SOFA) and balance sheet consolidate the financial slalements of the
charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line-by-line basis a8
the subsidlary and parent have identical purpose. No separate Statement of Financial Activities has been
presented for the charily, as permilted by Section 408 of the Companies Act 2006 and Section 24 of the
SORP {FRS102).The charity has availed itself of Paragraph 4 (11 of Schedule 1 of Ihe Large and Medium
sizes Companies and Groups (Accounts and Reporls) Regulations 2008 and adapted the Companies Act
form8ls lo reflect the special nature of the charity's activities.
1.2 Golng concern
At the lime of approving the financial statemenls, the trustees have a reasonable expectation that the charity
has adequale resources to continue in operational existence for the foreseeable future. Thus Ihe tiustees
continue to adopt the going concern basis of accounting in preparing the financial slatements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their Gharitable
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 Ihe capital must be mainlained by the
charitv.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured feliably. and it is probable that income will be received
Cash donations are recognised on receipt. Other donations are recognised once the chanly 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 otheTwise if the charity ha5 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.
19-

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policie5
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, il is probable that a transfer of economic benefits will be required in selllement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each aclivily are made up of Ihe lolal of direct costs and
shared costs, including support costs involved in undertaking each aclivily. Direct costs allributable lo a single
activity are allocated directly lo that activity. Shared costs which contribute lo more than one activity and
support costs which are not altribulable lo a single activity are apportioned between those activities on a basis
consislenl 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 assel's us8.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured al ¢osl and subsequently measured at wsl or valuation, nel of
depr8ciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Property capital contribution
Leasehold improvements
FixlLtres and fillings
Computer equipment
Motor vehicles
Tools
Soft furnishings and utensils
Over 50 years
Over 25 years
Over 50 years
Over 5 years
Over4 years
Ov8r 4 years
Over 3 years
Over 2 years
The gain or loss arising on the disposal of an asset is determined as the difference between Ihe sale proceeds
and the carrying value of the asset, and is recognised in the stalement of financial activities.
1.7 FSxed asset investments
Fixed asset investments are inilially measured at Iransaclion price excluding transaction costs, and are
subsequently measured al fair value al each reporting dale. Changes in fair value are recognised in net
incomel{expendilure) lor Ihe year. Transaction cosls are expensed as incurred.
1.8 Impairment of fSxed assets
Al each reporting end dale, the charity reviews the carrying amounls of ils tangible assets lo determin8
whether there is any indication Ihal those assels have suffered an impairment loss. If any sucli indication
exists, the recoverable amount of the asset is estimated in order to delermine the extent of the impairment
loss lif anyl-
1.9 Stocks
Slocks are staled at the lower of cost and eslimaled selling price less costs lo complete and sell. Cosl
comprises direct materials and, where applicable, direcl labour costs and Ihose overheads that have been
incurred in bringin9 the slocks to their present location and condition. Items held for dislribulion al no or
nominal consideration are measured the lower of replacement cost and cost.
Nel realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and dislribulion.
-20-

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policles
(Continued)
1.10 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-terrn liquid
investments with original malurilies of three monlhs or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in currenl liabilities.
1.11 Financial instruments
The Lharily has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial Inslrumenls.
Financial instruments are recognised in th8 charity's balance sheel when the charity becomes party lo the
contractual provisions of the instrumenl.
Financial assets and liabilities are offset, with the nel amounts presented in the financial slalemenls, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention to settl8 on a nel
basis or to realise the assel and settle the liabilily simultaneously.
Basic financial assets
Basic financial assets, which include d8blors and cash and bank balances, are initially measured al
transaction price including transaction costs and are subsequently carried al amortised cost using Ihe effective
in18rest method unless the arrangemenl conslilules a financing transaction, where the transaction is
measured al the present va5ue of the future receipts discounl8d al a market rate of inleresl. Financial assets
classified as receivable within one year are not amortised.
Basic financlal liabiliÈie5
Basic financial liabililieg, including creditors and bank loans are initially recognised al transaction price unless
the arrangomenl conslilules a financing transaction, where the debt instrumenl is measured al Ihe present
value ol the future payments discounted al a market rale of inleresl. Financial liabilities classified as payable
within one year are not amortised.
Debt inslrumenls are subsequently carried at amortised cost, using the effective interest rate method,
Trade creditors are obligations lo pay for goods or services th31 have been acquired in the ordinary course ol
operations from suppliers. Amounts payable are classified as Gurrenl liabilili8s if paymenl is due within one
year or less. If not, they are presented as non-currenl liabililies. Trade creditors are recognised inilially al
transaction price and subsequ8nlly measured al amortised cost using the effective interest method.
Derecognition of tlnancial Ilabllities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.12 Etnployee benefits
The cosl of any unused holiday enlitlemenl is recognised in the period in which Ihe employee's services are
received.
Termination benefits are recognised immedialely as an expense when the charily is demonstrably commilled
to lerminate the eTnploynient of an employee 01- to provide tei-minalion benefits.
1.13 Retirement benefits
Payments to defined contribulion retirement benefit schemes are charged as an expense as they fall due.
21

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL S I ATEMENTS (CONTINUED)
FOR T14E YEAR ENDED 31 MARCH 2025
Critical accounting estimates and ludgements
In Ihe applicatlon of the charity s accounling policies, Ihe Ifustees are requlred lo n￿ke judgem&nls, eslimales and
assumptions aboLJI the carrying amount of assets and liabilities Ihal are nol ieadily apparent from other sources. The
esliniales and as50¢ialed assumptions are based on histr>rical experience and olher laclors that are consldered lo be
relevanl. Actual ¥esulls may differ from Iliese eslimales.
Tlie eslimales and underlwng assumptions are reviewed on ar) ongoing basis. Revislons lo #ccounling eslimalBS are
recognised in the period in which the eslimaie is revised where the reviston allecls oiily that period, or in Ihe period of the
revlslon and lulure per5(￿S where the revision affects bolli currenl and luluie perlods.
Income from donatlons and legacies
Unrostrlcfed
funds
Unresli'icted
funds
2025
2024
Donallons and gills
1,244
6,056
Tolal Incom8
1,244
6,056
Income from charllable aclivltlès
Unreslrlcted
funds
Restrlcled
funds
Total
Uiireslrleled
funds
2025
2025
2025
2024
Charitable actlvitle5'.
ConlraclLI81 payments from Local Auihority
Disabled Living Allowance
Grants received
6,493.782
218,892
6.493,782
218,892
44.080
5.812,289
212,Jf34
44,080
6,712,674
44,080
6.756.754
6,024.823
-22-

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
other tradlng activlties
Unrestrlcted
Unrestricted
funds
funds
2025
2024
Bridgewood SeNices Limited
692,379
678,791
692,379
678,791
Income from investments
Unresti'lcted
funds
Unrestrlcted
funds
2025
2024
Inler8sI receivable
334,157
271,535
334,157
271,535
-23-

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATENIENTS ICONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charltable actlvltlos
CharlL3ble
activltlès
Charltable
octlvlties
2026
2024
Dlrect Cosls
staff ¢051s
Depreciation and impairment
Premises cos18
Cleaning, mainlenance and repairs costs
Olfice cosls
Staff welfare costs
Daycare and client costs
Training cost5
Motor and travel costs
Legal 8nd professional costs
Finance costs
Other costs
4,477,721
189.144
413,505
402.443
170,084
24,855
388,466
33.365
188,194
4,253,373
170,202
372,835
364.636
106,573
54,812
381,097
33,273
144,557
1391
6,415
4.000
2,897
5.590
6.296,264
5,891,734
Share of support and governance costs
Support
8,774
13.385
6.305.038
5.905,119
Analys18 by fund
Unreslricled funds
Restiicled funds
6.265,382
39,656
5,905.179
6,305,038
5,905,119
Support Costs allocated to activlti•s
2025
2024
Governance costs
8,774
13,385
2025
2024
Governance ¢03ts compri8e:
Audit fees
8,774
13,385
-24-

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Othgr expenditure
Unrestrictèd
funds
Unrestrlcted
funds
2025
2024
(Profill/ Loss on disposal ol fixed assets
57
13.8001
57
13,8001
Other tradlng costs
Unrestrlcted
fundB
Unrestrlcled
funds
2025
2024
Bridgewood Services Limited
650,850
578,815
650,850
578,615
10
Net movoment In funds
2025
2024
The net movement in funds 1$ slated aftér chargingl{crediting
Fees payable for thé audll ol the charitys financial $talemenls
Audll services
Depreclalion of owned tangible fixed assets
Profil on disposal of langible fixed 8s$8ls
14,774
217,937
57
13,385
195,059
13,8001
11
Trustees
None ol the Irusleos lor any porsons connected with them) ro¢9ived any remuneration or benefils from th8 charity during
the y9ar.
-25-

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12
Employoes
The average monthly number ol ern￿oYeeS during the year was..
2025
2024
Number
10
Numbgr
10
Admin and management
Charitable aclivilies
Other trading activitie5
133
15
129
15
158
154
Employmènt C08ts
2025
2024
Wage8 and salario$
Soclal se¢uirty costs
Other pension costs
4,318,252
375,818
164,046
4,142,124
312.226
141,886
4,858,116
4.598,236
The number of employee5 whose annual remuneralion was morn than £60,000 is as follow8..
2026
Numbor
2024
Numbor
£70.001- £80,000
£80,001- £90,000
The remunerallon ol key management pef$onnel was as follows..
2026
2024
Aggregale compensation
214,444
204,649
13
Taxation
The charity is exernpl from laxalion on ils 8clivilie3 because all ils income is applied for Charitable purposes.

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14
Tjngible Ilx•d assèts
CHARITY
Fr•ehold land
and bulldlngs
Leasehold
Impovements
FlxtUTes and
rittings
Motor ¥Bhi¢lès
Total
Cost or valuatlon
Al 1 April 2024
Adijillons
Dlsposals
4,788,685
72,357
148,823
60.104
1,174.693
238.590
(3.5461
314,422
46,950
6,426,623
418,001
(3,546)
Al 31 March 2025
4.861,042
208.927
1.409,737
361,372
6,841,078
Dgprèclatlon and Impalrment
Al 1 Aprll 2024
Depreciation charged Ill the year
Ellminaled on dispos818
1.218,989
74,983
8.391
4,179
1.009.298
84.790
{2.7541
268,992
25,192
2,505.670
189.144
12,7541
Al 31 March 2025
1.293.972
12.570
1,091,334
294,184
2,892,060
Al 31 Marth 2025
3,567.070
196.357
318,403
67,188
4,149,018
Al 31 Mafch 2024
3,569,696
140.432
165.395
45.430
3,920,953
Included wllhin Ireehold land and buildlngs Is land valued al £873,c￿ (2023 . £973.000} upon whlch no depreGlallon Is provlded.
27-

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14
rangiblo flxed assBts ICont¥nyedl
GROUP
Freehold land
and buildings
Leasehold
impovements
FixluTe5 and
filting5
lQlotor vehicles
Total
C05t or valuallon
Al 1 Api'il 2024
Addllioiis
Oisposals
4.188.685
72,357
171,122
77.43
1,317,586
263,770
13,5461
419,803
46,950
6,697,196
460,fJ15
13,5461
Al 31 Marcli 2025
4,861,042
248.560
1.577,810
466,753
7.154,155
Depr&cSation and Impalrment
Al 1 April 2024
Depreclalion cliarged in lh8 year
Ellminalpd on disp058ls
1.218,989
74,983
28.646
9.023
1.124,625
97,976
12,7541
331,312
35,955
2,703.572
217,937
12,7541
Al 31 March 2025
1,293,972
37,669
1,219.847
367,267
2,918,75J
Al 31 March 2025
3.567,070
210.891
357,S63
99,486
4,235,410
Al 31 March 2024
3.569,696
142,476
192.9G1
B8,491
3,993,624
Included wlliin freehold lar*d And buildlngs 15 land valuèd at £973.00012024 '. £973.1)001 upon which no depieclalion Is provided.
-28-

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15
Fixed asset inveslments
GROUP
CHARITY
2025
2024
2025
2024
Market Value
Al 1 April 2024 and 31 March 2025
10,000
10,000
Net Book Value
Al 31 March 2024 arid 31 MaTch 2025
10,000
10,000
There were no inveslmenl assets oulslde the UK. Th6 eompanvs inveslmanls al the balance sl)eel dale ii)clud8 Ihe
following..
Brld ewood Services Llmlted
Class ol Share
Ordlnary
99.99%
Provision of training in horiicullure, cr811 and furtl)er educalion for
residenls and clients of Bridgewood Trust Limited
Regislered number 3045628 {England and Wales)
Yo Holding
Nature of business..
Company..
Suinma
of Iradin
2025
2024
Turnovèr
Tolal Expendilure
TaxAlion
777,975
1754,8991
892
764,782
1669.9671
17,9101
23.968
160,3751
86,905
(101,9981
Donation lo parenl ch81ity (Paid in Year}
136,4071
(15,093)
Suinn)a
Assets
Liabilities
of as5els and liabililies:
225,528
1124,1731
398,017
1260.25Jl
101,355
137,762
16
Stock
GROUP
CHARII'Y
2025
2024
2024
Finished goods and goods for resale
19,075
19,632
4,500
4,500
19.075
19,632
4,500
4,500
-29-

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17
Debtors
GROUP
CHARITY
2025
2024
2025
2024
Trade deblors
Almounls owed by group undertaking5
Other debtors
Prepayments and accrued income
43,531
74,674
40,355
62,142
6.432
605,609
119,672
205,941
4,575
373.673
6.432
609.965
4.575
379.643
659.928
458,891
714.538
703.861
18
CroditDI's
GROUP
CHARITY
2025
2024
2025
2024
Olher laxallon and soc181 security
Trade cr8dilor$
Olher credilors
Accru8ls and deferred income
80,936
71,190
4,291
409,811
72.503
101,241
2.336
429,652
80,936
67,089
4,291
3fj9,158
72,466
149,973
2,373
393,410
566,228
605.733
521,474
618,222
19
Funds held as custodian
The cl)arily holds lunds on behalf of seNice users. tliese funds are held In cash and named bank accounts and
administered by Ihe charily on behalf of Ihe seNTrce users.
These 2moLtnls are not disclosed on ihe balance sheel. Ihese fvnds lol81 £64.28312024 - £28,931) al lh8 year and.
20
Retii'ement beiiefil schemes
2025
2024
Defined conti'lbulion schenies
Cliargé lo profil or loss in respect of defined cor)Iribulion schen)es
164,046
141,886
The charity opeiales a defined Gonlribulion pensioii sthenie for all qualifying employees. The assets ol (lie scheme are
held sopar2lely from Ihose ol the charily in an independenlly admiiiisleTed fund
-30-

r3RIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21
Reslrlcted fuiids
CHARITY..
At l Aprll
2024
Incomlng
Resources
Restsurce$
expended
Transfer8
At 31 March
2025
Kltklees Melropol¢ian Council DSCP
Calderda16 klelropolilaion Council- DSI
27.698
16.382
128.2681
111.3881
4,994
44.080
139.6561
4.424
GROUP:
At 1 ApTII
2024
li)eoming
Resources
Resources
expended
Transfers
At 31 March
2025
Kirkleps Melropolllan Councsl DSCP
Calderdala Melropo111alon Cour>tll
27.698
16,382
(28.2681
(11.3881
15701
4.994
44.080
139,6561
4,424
C&CMB
1181 Soclal Care Pr
mme
To suppori Ihe adopllon ol cal'e leclinology in adull soclal tare wilh a focu5 on digilal social caT8 rtcords IDSCRI. Tho grant
lundli)g for DSCR syslen15 is provlded lo residential & supported living car8 providers aro registered wlh lh8 Care Quality
CommisslDn ICQCI, It 15 designed lo allow care providers wlio pred￿)[￿an1￿ usè a paper based system ol storiiig cÈrts records lo
ove lowards a more digilpl and environm6nlally frie￿lY sysiem.
22
Unrestilcled funds
Th& unre8lricled lunds of the chaitty comprise Iho unexpended balances of donatlons and grants whlcli ale i)ot subjècl lo specific
condillons by donors and grantors as lo huw IliÈy mèy be used. These include d6signaled lunds vthi¢li have begn sel gslde out ol
unreslricled fund5 by Ilie Injslees lor specific purp05e5.
CHARITY..
At 1 Aprll
2024
Incorning
Resources
Resources
xpended
Transfers
Al 31 March
2025
D8sSgn8led Fund. Flxed Assels
Designaled Fund- Pfolecls
General Fund5
3.920.953
1,252.843
7,169.53S
1189,143)
417,208
4,149,018
1,2Jf2,843
7,802,934
7.212,49g
(6,161.8921
1417,2081
12.343,331
7.212.499
16.351,0351
13,204.795
GROUP:
At 1 April
2024
lii¢omlng
Resource5
ResouTces
Trar)sfèrs
At 31 March
202$
exptrnded
D25ign8led Fund- Flxed A5sels
DEslgnaled Fund- Projecls
General Funds
3.993.623
1.252,843
7.224,628
1217,9371
459.724
4,235,410
1,252,843
7,807,B97
7.740,454
16,697,461)
1459,7241
12.471.094
7.740,454
16.915.398)
13,296.150
31

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22
Unrestricted funds Icontlnued)
Unrestrlcted fuThds
The gen6ral lunds are avallablo for Ihe use. at the discretion of ihB charity. f(*lhe furtherance of the general objectives as delailed in
Ihe tru51e05 reporl.
Deslgnated flxed a88el fund
The designated fixed ass81 fund r￿mpriseS a5S8ts vthich have been PUfGhased to further the aims of Ihe Charity a￿1 ar8 not
considered lo be reslricled assels.
Deslunated project lund
Th8 d8signaled pioleel Yijnd comprlses ol funds which have been earmarked lo cover futuia careladministralN8 facilities.
CHARITY..
At l April
2023
IRgstat8dl
Incomlng
Re8ource5
Resources
•xpgnd&d
Transfers
At 31 March
2024
Designaled Fund - Fix8d As8els
D8slgnaled Fund Prolects
General Funds
3.898.873
1,252,843
6.683.161
1170,202)
192.282
3,920.953
1,252.843
7,169.535
6.511,462
(5,832,806)
1392,2821
11.834,877
6.511.462
(6,003,008)
12,343,331
GROUP..
At l Aprll
2023
Incomlng
Resources
Resourc08
axpendèd
Transfgrs
At 31 March
2024
IRèstatédl
Oeslgnaled Fund - FixEd Ass#ls
Oeslgna16d Fund - Prolecls
Gengral Funds
3,993.623
1.252,843
6,731,267
1195.0591
195.059
3,993.623
1,252,843
7,224.628
6.981,205
16,292.7851
1195,0591
11,977,733
6.981,205
16.487.844)
12,471.094
-32-

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23
Analysls of net assets between lunds
Unrestri¢led
funds
Re8trl¢ted
funds
Total
2025
2025
2025
At 31 March 2025..
Tangib18 assets
Curfenl a8set8 1 liath&lia$
Provi¥lon ltsr liabSlllle8
4.235,410
9.082.441
17.277
4.235.410
9,088.865
17.277
4.424
13.300,574
4.424
13.304,998
Unregtri¢tod
fund8
2024
R•stri¢lod
luiids
2024
Total
2024
At 31 Morch 2024:
Tangiblè 85StrI
Current asse18 1 liabilitie8
Prtsvislon for lixblli11o8
3.883.624
.495.638
18.168
9,993.824
8,495,638
18.188
12,471,094
12,471,094
24
Op•ratlng l••s• eommltm•nt8
Al tho f8poding •nd dale thè eh8rily hod oulst8ndMg commitm9￿15 kn fuiur8 minimum leg¥e paymgnl¥ und9r non-cpncelabl? opeialino
lea¥e8, which lall dug as follow8..
2026
2024
Within oné y8ar
Belwe8n two and five years
1S3.904
76.992
155,726
249.714
230,897
405.440
Thtr charity h88 the v$è of 2 propèrties, foT which no fr)rmal agré•rnant is in pla￿. no l•as8 payrn•nts m8dè dunno ih
ye8r.
No quantifica1￿ ol Ihe 'don8ted' cosl has been made ID Ihes9 fiwcial stat9mefils, nor h8S any ftJlu*è loasg cornmllmenl bèan
recogn16ed.

BRIDGEWOOD TRUST LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
25
Related party transactions
Transaction6 wlth Yèlalèd partles
During the year the charity entered inlo the following liansaclions with felaled parties..
Durlng the year the charity PUfch3sed moloT vehicles, cosling £10.300. from The Small Auto Company Limiled, a ¢ompany
conlrolSed by a Iruslee. No balance was ou151anding al Ihe year end.
Durlng the year the charily sold serv¢ces to 8 member ol key managèment totalling £27012024.. £901.
A balancè 01 £42012024." £3301 was ou151anding al the year end.
There are no other related paty Iransaclions during Ihe yeaf.
26
Cash generated from op6ratlons
2025
2024
Surplu$ for the year after laxalKJn
829,481
501,271
Adjuslmenl$ for..
Taxalien Icrediledll¢harged
Inveslmenl income recognised in slalemenl ol financi81 aclivi(ies
Lossllgainl on disposal of Inlangibb fiKed 8ssels
Oepreciallon and imp8irmenl of tangible fixed assets
Mov
s in workin
Iln¢fea58lldecrease in stock
Ilncreaselldgcrease in debtor8
In¢reaselldecrga$e) in Cfedilors
1892)
1334,1571
57
217,937
1271,535}
11,9001
195,059
557
1201,0381
139,5051
598
1207,888)
148,134
Cash generated from oporallons
472,440
363,739
27
Analy8ls of changgs In net funds
Tha charity had no malerial debt during Ihe year.
34-