Financial Statements Bi)Tson Care For the year ended 31 March 2023 Registered number: N1606733 Charity number: 100809
Bryson Care {A company limited by guarantee) Contents Reference and adm£nistrative detai15 of the Charlty) its Trustees and adviser5 Trustees. report 2_() Independent auditor's report on the financial statements 7-11 statement of financlal activities 12 Balance sheet 13 Statement of cash flows 14 Notes to tlie financial statements 15_29
ryson Care IA company limited by 9uaranteel Reference and administrative details of the Charity, its Trustees and advisers For the year ended 31 March 2023 Trustees N Meitt (Chair) J Gvryntle (rcsigncd 30 August 2022) J Robin50n E Joudeh S Hcaty l Dick (appointcd l April 2022) Company reglstered number N1606733 Charity registered number 100809 Registered offlce 2 liivers Edge. 13-15 Ravenhill Road, BelEasE BT6 8DN HMRC charity number r 18920 Independent auditor Grant Thornton (ND LLP, 12 - 15 Donegall Squate West, Belfast, BTI 6JH Bankers AIB, 11 _ 15 Donegall Squ2re Notth, Bdf8s¢ BTI 5JA Solic5tors TUghS, Marlborough Hous< 30 Victoria Street, BeiEast, BTI 3GG
Bryson Care (A company limited by guarantee) Trustees, annual report For the year ended 31 March 2023 Thc Tru5r¢cs arr ple&sed to preseni their annuAI Director's Report togcthcr ivith the fin2ncial srnr¢mcnts of the Cli2rits' Ent rhe year ending 31 Mi arch 2023 wliicli artt a150 prepared tu tnver the requiremenis for o direciors. repott and 2ccount5 For Companies Élct purp05¢S. The financial 8iaiement.s compl)t ivith rhe Charitie.% Act (NTI) ?008. the Companie8 Act ?006, Ihe Ni lemorandum ld Articles OE Associarion, and Accounting and Repoiung b), Cbarities.. Statement of Recommended Ptactice applicable to charities preparing tlieir accnunt.s in accoidgnce with the fiL13nci31 Rcporung Stq& ndard 8pplic8ble in the LTIC and Republic of Irdand (fRSIII?) (effective l January 2015). Objectives and aetlvlties Bryson Cftre has provided expert care suppoit to vulner2ble peoplc For oipcr 100 Ye$. IncoIporatcd in 2011. and a subsidiar5' Withio Bryson Charirablc Group, it providcs a diverse range OF services to those in need incliiding the folloiving-. Home-ba%ed persc)nil cire for lIntrible ttdiilts. Hc)n)< based rMIlY supporr sttrvices t(? children and s'uuns, people and their cgregivers. Adipoc3ci' 8uppoit Foi Lidults ivith leArning diFEiculties and thcir c®iiTers. Housing support Eor Irigh"I'rt2vcUers. AdKicc and support to those seeling As}'lum rfincl Refugc PncLiCC leamin.4T for %tLidenr sociil iiFork-crs. il new c()mn)uniti-bised pili)t Tliii]yinLT CuniniunitiLS' Ind F".mergcnci? rcsp()nsC tu the cost c)f living cri5i5. Achièvèments and perforfftah¢e Over the course OF thc 12-month period to 31st Mttrch 2023. B'son Care has eiperienc¢d a year of furth innoviuon and solid growth. In addiLion to the delivery UF Olir longystanding .gh-qUQIlry services to Eamilies and children under stress. ]nerable adLdts, resetded refiigees, and practice Icarning opportLiniries Eor profc5sional social ivork students ike conunucd io develop comniunityi innovlUonS and rOWth. A successful recruitment drive enabled u5 to Support more IIou5eliolds and add i richer slcijl rnix to our community ttsms. B), wa), of a2Mple of chis success, we dchieved: A 40./0 growrh in the provi8ion of our weekl!. ripid hospit21 discharge hDuf8 (RASP). Rccognition for a higih Standard ospracucc rcprcbenting die right5 of those with 2 legJningr disabiLity from the Public Inquiry Pancl invc.8tigating Muckamote Abbe). Hospitol. Two idditional As}'lurn Advice Advi50ts to support an 18.90/0 groivth in the number5 of iwinerable people seekiog a%i'lum in Northern Ir¢land. The deliver)r of a regional support response to provide esscnua] emergcncy funds to displaced Ukrainians arriving here from their homclaAd. An urg¢ot r¢newed emergency cost of living rcsponse to financiftlly support a fuithcr 13.51( hou5cholds in greatest need. A new crisis intervenuon modd to connect tbosc with ongoing nceds ivith our fjioot CAuse' resources, including the provision OE our cost-of_livingy iniuauve- su5tainablc 'Hcalthy Fun]I¢s'. Innov?tivc models of aging weu are being explorcd with colleagues in the Nctherland5. Prlneipal source of fundlng B4*son Cttre operatc L range vf public sector conttlcts primarily through Health 3nd Social Core Trusts and Public Sector Funded bodie5. This is an area that conunues to grow llnd excel. This }ear we have been successful in receiving donations from the private sector and ive ivill continue to identify, div¢rsiFication oFin¢ome stteatns in order to achieve its 5-yvar growth strategy.
Bryson Care (A company limited by guarantee) Trustees, annual report {continued) Forthe year ended 31 March 2023 Financial review The fjnancial Ye to 31 March 2023 show5 a conunuous upwards movement Eor Bryson Care, revenue has grown by 37 /D over the year. Improved surplus has bcen gener2tcd within this gtowdi in the areas of Ukr2in52n support and Family serviccs. The overg11 margyn of 3.60/0 matks further improvement over the previous sr2r's 1.5/0. Thc 12rgest overhead continues to be staff costs totalling £10.4m in the ye21 up From £8.4m in 2021122. New OppornItieS are explored and costs continue to be ughdy monitored for the continued strong financial perE0rm2ncc of Bryson Care. Resetv¢s Policy and Golng Concern Reserves are needed to bTidgc the uming gop bctween spending and receiving of incomc 8nd to covet unplanned tcmpo£*ry shottf9Jls in ittcome should thcy arisc. Holding adcquate lC5eNcs safeguards the provision OF our services in the ¢vent uf unexpected signiFicant financial pressures. The Trustees consider that the ideal level of £eSee$ ivould be 3 mirnimvm of three months cxpcndiNre. For Bryson Carq unrc5trictcd rcsctvcs Erccly avai]able to spend, thctefore in tL]e form of investments, cxsh or c2sh equival¢nts not held for testricted putposcs or designed projects haviDg irnpIovcd ycar on ycar, arc bdow this target Icvcl. Howcvcr, ambitious sttstcgic plans gnd focused kes, pcrformance indicAtors will grow reseNes and ensure thAt the going concexn assumption is appLopriat Plans for future periods This ytsr Bryson Care joined with other Bryson Chatitable Group Companies in innovative dcvclopments. Next year 202312024. We would intend ro ichieve the folloiviAg.' Diiven bj, the Mentd Health Capaciry Act we will dejiver a greater volume oFadvocacs' hours for those in need of protccuon. We will demon%tr&te the positive impxct oF2a 2dv2oced modd of care and continue to develop healthier xging b¢sr pracuce approsch our work in communiry will be enhanced by a cornmuniry-otientated trauma initiative 2ad these neiv undertakings will grow fijrther professional soci21 ivork le2fLiing opportr2nities of international interesL WThiie conunuing to offcr immediate direct reiicf to those in abjeci poverty we will continue to 2dvarLC¢ our criage model linking those in greate8t need with other Bryson longer-tetm resources. We remain committed to the diversification of our fvnding strcams in ordcr to bccorne a le2det in best pctice. Wc will make 2ny structllral change necessary to secure the excellent steiv2rdship of the charity going forward and for many yvars to comc. Prlncipal rlsks and uncertalntles Thc oIganisation continues to respond with cncr8)' and commitmcnt to the challenges faced by the COVtD-19 pandcrnic. ensuring thit opetations continue. and those t need Bryson Care are setviced. whilst ensuring the safery and welfare of st3fE and 5¢rvice usus through additional Personal Prorecuvc Equipment. training 9rAd risk aSbC55mcntb. The org2nisauon continues to respond to requests by He21th Trnsts for 2dditionaL domiciliary care services. and family support service5 provided continued and extta support to vuInetable and at risk Eamiiies during difficult periods of lo¢kdown. Thc tharity continues to moDitor any tisks with regards to COVtD-19 along with normal iisk rninagernent functions 25 oudined further below.
Bryson Care (A company Ilmited by guarantee) TrusteBS' annual report (continued) Forthe year ended 31 March 2023 structure, Governance and management Governing Document Bri'son Car¢ 18 3 compani, limited by rtee govcrned b), lig FNlcrn0r7nduM and AriiclL8 of Associxllon. Bry$on CsLre 1.4 8 regjstered chllriti, witli the Chaiit), Commission for Northern Irelgnd. Br}rson Cire is pari of the Bryson Ch2ritablc Group And opcNtes within the govcrnhnce structtLre5 OF the Group. Th¢ TrLisie¢s acc ivichin the poiN'cr5 OUt]incd in thc Chq¢ ritSP'5 fvlernorandum *nd Arucles of Association and within rbc terins of ddeyAtcd iuthoriti. from the Icmber, Br}On Charitable Group. The Board meets on qil%fterls' basis. and has set out a Statement of Rcscivcd fv12ttcr5 clcArli' idcnuE)'ing those matrers which rcquire decision b5. tiie Trustces. At each J3oard mceting thc Trustees review Nlanagemcnt A¢coL)nts 2nd a Director's Report. ThL Diiector's Report fjliows the Trustees to monitor pcrForm<UlCC agAinst thc Agreed Thc Boird rei'ieivs its oivn incl Ihe effectiipcncss OF incb'i'icliial Trusrcc5 011 An annuxl basis ancl takes %n}' n¢cessu!' steps to ensure both continiic 10 IVOLk ivcll. Appointment of Trustees The Board fvlembci'5hip of Br5.-son Care 1$ folloivs.. Nua11 Llleier (Chair) June Gi.ne - Re8igncd Augusr ?022 Elias Joudch Janet Robinson SioEra 14¢2Ly Noel Dick_ Appointed April 2022
Bryson Care (A company limited by guarantee) Trustees, annual report (continued) For the year ended 31 March 2023 The Chzirm2n and the Trustccs Iccruit and sclcct ncw Trustees as nccdcd with the assist2nce of the B4'son ChsLritable Group 'Governancc Nominations Comrnittee,. New Trustees are recruited on rhe re1Cnce of their proEessional Skills, acAd their potenti2L to be able to make a helpful contribution co rhe govetnance of the Chariry. A5 part of the recruirment process they are made iw2re OF2 TEustees' legal ob]ig2tion under Chority 2nd company law, the content OF the Memorandum and Arudes of Association, th¢ Board 2nd decision mxking processes, thc business plan and recent financi performance of the Charity. An e¥eicise has been undcrtaken to ECe1 tenwe and sl<ills of Trustee5. the recruitment necd going Forward on a long-wm bisi$. Intemal Controls: Processes 2re in pl2ce to easur¢ that performancc is monitored and thlt appropiiate management tnformauon is prepared and rcviewed regularl}. by both the Fxecutive Team oEBryson CLiaritablc Group and the Bryson Cate Board. A programme of intern21 audits is in place and p12nned on a three year cycle. The systems OE inteinal control Ire designed to provide reasonsble, but not absulute assurance against material rnissrarement or loss. They indude: A Stratcgic plan and annual budget approved by thc Trustees; Regular consid30[1 by the Trustces of fjnancial results, variances from bLtdget5. non-finano8] pcrfonnance indicators and benchmkIng rcviews. Dclcgation of day-co-day m4nageLnent withio authoriry limits gnd 5egrcgatiOn of duties. Risk Management: Foim2L tisk management proccs5C5 to assess bu5incss risks aua implement iisk management sttatcgic5 2te in place. This involves identifja'ng the types of risk the Chlty f2ces. prioriusiog th¢m irL rerrns 0£ potential impacr 2nd likelihood of occu£ren¢e 2nd idetLtifying tneans of mitigttting the risks. As patt OF this proce55 the Trustees have reviewed the adequacy of the Chariry's current illterr controls and the costs of oper2ung parucular COEltrols relative to the benefits obtaiDed. Procedures have been established for reporting Eailing5 irnmediitel}r to appropri*te levd5 of management aod to the Trust¢es. Rcsetves: As a rnatr of policy. each year the Trustees review the value of the zescrves rccained in the fomi of investments. ¢ash 2nd c8sh ¢quivaients not hcld for re.%rricted purp05cs or designated projects. The Trustees consider the Chariry's expusure t() major risks in tetms of their liLely impact on iLS incorne sources and planned expenditure in the short to medium term, as well as &8%e5sing the belt W2Y to mitipte such risks. This will include analysis of 8hort term 5etbaeks' regular 8horr term fluctuations. growth plans vjithin the Chariry and risk5 idenufied withtn the Corporate Risk Rcgistcr. The major threat to income i5 the1055 of contractual income from seThrice provision, along with any dedine in gr3nt% reccivcd. rrangements fot setting pay and temuner2ti0n of key management personnel: Thc scnior management team OF the Charity %re in charge of directing And controlling. tunntng and opcrating the Charityr on ¢1 di5, to dAy basis And togethcr with the Tru5tccs cornpri5c thc k-e}T man2gement personnel of the Charity. All TnJt¢es giye of their time freels. 2nd no Trustee received rernuner%tioa within the ycar. The remuneration oEstafFinduding the senior man2gem¢nt team is reviewed annually b}. the B4r50n Charitable Group eMUneratiOrt ComtDitt¢e'. Thc Committee comprises of Trustecs who are independent of the managemcnt and Eree of any telationship that in the opinion of tLie Boacd woujd intcrEcre with thc exucisc of independent judgement a5 rnembcrs of the Committce. The Committee meet at Icast bi-annually and is chged with rcvicwing an annu21 Award for all st%E.
Bryson Care (A company lirnited by guarantee) Trustees, annual report {continuedl For the year ended 31 March 2023 Trustees, responsibilitie5 in relation to the financbal statements The Tru%tees who are al%0 directots For the purpose5 of compAn}, laiv, ate ie8pon%ibSe Eor preparing th¢ rrU.t¢£, report and rhe lJnanci2& l st2tcnicnLs in accoidance ivith applicable law and United l<ingdom AccoiinuAg St2ndird4 (United Iongdom Generally Accepted Accounting Pracucc). Company law requires Ihe chAritJ' Irustees to prepire finftncifil st%temcnts for ch ).-e8r ivhich givc a truc and Eair iew OF the srxte OF HfF8ir5 OF thc ch8Lif8blc compxns. Ind the incoming resouLces and Applicfition OE resoLirces. including thc income ind cxpcnditure for thAt period. In prcp2ring thcsc fini2nciAI statemen15. thc trustccs xre requiicd to: Select suitable accoiinring policies and then gppl3' them consisrend}' Observe the mechods 2nd PLineiplcs in the appliCle Chiritie5 SOIiP. Make JudT)Cn[S fincl qd ccoiinung cstiLnXtes tbit e tSOnable and pruclcnt; St41tc ivhcther ippliciblc LIIK Accoiinlinby St2nd2rd5 hAI'e bccn folloivccl. siibject 10 injt lniEcril I depiiLufcs disclosed Ind explaio¢d in thc finincid st1& teinents., Prep&irc the fin14 ncial stfttements on tlie concern basis unless it Is ippropriite to prcsiime rhat the Ch?ritt' Iviu contitLLie in business. The rxustees 'e responsible for keepin&T ideqLiate ICCOLinting i'ecords that are sufficient ro shoiv ind clplain tlie chiriry, 5 ¢raa5actions di5closc ivitli i'cL%on2blc 14 CCLifici- 11 any tin)e rliL finarAci'il Pobltion of tl)L chirl[l an enTrble tliem to ensLirc diat the Einincial St ienients cortipl!. Ivitli the Conipanics rlct ?006. The}T arc 11sD responsible For saFearding the as5et5 OE the ch2riry' 2nd Iience for (Iling reisonable sieps for the pievention ind deteclion OF frnLid and Other irrekwlariues. The TruSeS are responsible for the maintenance and integryity. OE the corpor2te and financial informatian included on the charitable company'5 website. Legislation in the United Kingdom governing the preparation and dissemination of financi21 statements ma}. differ from legislitton in other jurisdictions. Statement as to disclose to our audltors Each of the persons who is a trust¢¢ at the d*te of Approval of this Icport confirms that: 50 far as each trustee is ilvare. there is no rele1rt audit information of ivhi¢h rhc Charity'5 uditor 15 un14 IV4ire' and Each trustec has taken all Steps rh2t they ought to have taken a5 a trusrec to mal<e themselvc5 aivare of any releiTanE audit informauon and to estlbbsh that rhe Charity'5 auditor is aware OF that information. Approved b). ordcr of the mcmbcrs OE thc board oETru5tces on behF by. and 5igncd on their N Meier (CLiiir of TIu5tees)
GrantThornton Independent auditor's report to the members of the board of Bryson Care Oplnlon We have 2udit¢d the financi srJtemenrs oEBryson Corc, Ivluch comprise the Statement of Fmanciai 2cuviue5. the Bojance sheer and the Statement oFcash flows for the EMclaI year ended 31 March 9023, and the rdated notes to thc fthincial statements. including a Summary of significant accounting policies. The FJnanuaL reporung framuvoik that has bccn applicd in thcir prcparition is appIicable law and United Kingdom Accounting Standards, tnduding Financial Reporting Stlndard 102 The Financial Rcporung Stxrtdxrd applicablc in the UK and Rcpublic of Ireland, (United Kingdorn Gcnerally Acc¢pted Accounting Practice . In our opinion. Bt)Ison Care's financial statements: give 2 true 2nd fair view in accordance with United I&ngdom Generally Accepted Accounting Pr2Ctice of the assets. h"abilities and fmAnci81 position OE the as at 31 March 2023 and of it5 incoming resources Eor the fin2nci21 year then cnded. 2nd have been prepxred in 2ceord2nce with the requirements of thc Cornpanie5 Act 2006. Basis for oplnlon We conductrd our audit in accord2nce with Intern2tioni Stdards on Auditing QUKQ CISAS (UK)? and ppli¢2blc law. Our rcsponsibi]iues under thosc standards atc £urthcr dcscribed in the eSPonSIbilitieS of the Auditor for the udit of the finAnciAI statements, section of our report. We arc independcnt of thc ch&ity in accord2nce Mryth the ethicxl requit¢rncnts that arc tclcvAnt to our audit of the financtal statements in the Unitcd l(ingdom, namely the FRC'S Ethic%L Standard and the ethical pronouncements e5tabli5hed by Cha[ced Accountants Ircland. applied a5 deterlljined to be apptoptAate 111 thc c(rcutnstances of the entity. We have fUlFed our other ctlucal rc5POn5ibiiities in accordance with these requirements. We believe that the audtt evidencc wc havc obtaiaed is sufficient and appropriate to provide a basis for out opinion. Conclusions relatlng to golng concern In 2uditing the fin2n¢ial statements, ive have conduded that the trnstees, use of the going conccrn basis of counting in the preparation of the fancIaL statements is appioptiare. Bed on the work we have perfotmed. we have not idenufied an). material uncertainucs Idating to events or condition5 thit. individuY or collecuveljp may cast signiFLcant doubt on thc charityjs ability to continue as a going on¢¢rn Eor a pcriod of at least twelve months from the dttte when the fm£nci#t statements are authoriscd for issue. Our re5ponsLbiiiues. and the re5pon5ibilities of thc tcustees. with respect to going concern Ire described in the relevant sections OE thts rcport.
t¥ GrantThornton Independent auditor's report to the members of the board of Btyson Care (continued) Other inforn?ation Othcr infonnation comprises the informauon included in the Annual Rcpor4 ochcr than tbe Fth2ncial statements d our iluth"tor's teport thereon, including thc Tru5tccs' annual report. Thc rrustCC5 are r¢sponsible lor the other inEorrnation. Our opinion on thc finatlcial statemenis does not cover the inEormAtion and, except to thc exrent otherwise e%pltcitly stited in our rcpoit, wc do not cxprcss iny form of %5siifi¢ ncc conclusion thereon. In connection ivirh our iudir OF the financial siatemeftt&, our rcsponsibJits' is ro read the other inFormition and, in doin&y so, cunsider ibliether the otlier inforn13tion is matcriall}.- inconsistent ivirli ihc fInanci21 statelnents ot oui Lnoivlcdhrc obt1< ined in tlic audit, or othcnvise ippears to bc niatcria]l!' misstited. IFwe identifs.. .such niJ¢crial inconsistencies in the financial statements, Ive Arc re4uired to determine ivhether there is a miteriol missratement in the fin&2nci&?I sr1tement5 or 2 mir¢ri21 niissiatement OF the other inFormxiuon. If, bised on thc ivDrL iv¢ hnirc performed, Ive c(>nclude th..It there is a niJTcfi141 mi%%t1remenr ()f rhis ()thcr inF(Irniari()n, ite required rci rc'pcirr Ve h%ipe nothing £0 report in this rcg8rd. Opinions on other matteys Piescribed by the Companies Act 2006 Ln our opinion, based on tLie ivork undertaLen in the course of the 2udit: the information given in the Trstee4, gnniiil repott foL the financiAI 5yeAt for ivhich tEJe financi31 statcmentr are pr¢pared is con5i5tcnt yrith the Finan¢iQ sttcments. and the Tru5CCCs' nual rcport has been prepftred in iccordancc with xpp]icablc legal rcquiremenrs. Matters on which we are required lo report by exception In the light of the knowledge and under5tftnding of the cLii2riry Éfftd its environmcnr we hai'e obtained in the course of the audit. we hive not identified m¢lterial mis5Eatentents in thc TrustCC5' ]nts repoit. Ve have notiung to ieport io respect of the lolloiving matter5 En relauon to which the Companie5 Act 2006 Iequires us to report to you IE, in our opinion.. adequate iccounung records hve rAOt been kep¢ or rerurns adequ3t¢ fot our audit have nor bcen received from brftnchcs not V151ted by us- or the fmAntlAI SlAtcments are not in agrccmcnt ivith the Iccounung rccoid5 and rcturns.. or certoin disc105ures of triJ5t¢es' remunenuon speciFied b}. law are not made. or we have not received all the inform1tion ind cxplanations we reqLiire for our audir.
GrantThornton Independent auditor's report to the membets of the b02td of Bryson Cate (continued) Responsibilities ot manayement and those ¢harged with governance for the financial statements Management is rcsponsiblc ftir the preparat¢on of thc financial statements which give a true and Eeir view iry 2ccord2nce with United I(tngdom Generally Accepted Accounting PIacuce, including FRS102 Énd for such intern orLtrol as tii¢ Tru5tccs determine is necessary to enable the prcp8ration of fancIal statements that art free from material misstatement, whedier due to fraud or errot. In prepating the fJnanci21 statements, management is responsible fot assessing the charity's abilitip to conunue as a going concern, disd05ing. as applicable, rnatters rdated to going concexn and usitig the going concern basis of accounting un]ess mxnagement either intend to liquidate the chariryr or to ceA5e operations, or has no realistic alternauvc but to do 50. Th05c chargcd wxth goVern9Ce responsible for oversceing thc ch2rit) s financiaL teporting proce5S.
GrantThornton Independent auditor's report to the members of the board of Bryson Care (continued) Responslbilltles of thè auditor *otr the audit of the financial statements The objecuves of 2A auditor are to obtain reasonable as8ur2nce About whether thc fanCIal stttem¢nt5 a8 a whole are free from miteria] misstatement, whetbei due to Eraud or erioi. and to issue an Audito£5 reporc thwt includes their Opinion. Rcasonablc a5.4ufq¢ ncc is SL high Icvel OF &s5uranc¢. but 15 not * guatAntee that an xudit condiicted in ccoidance ivitl) ISIl8 (UK) wiu all%).S detect a materid mi8.StAtement wlien ir c.Nists. fvlisscatcmcnts con arise Erom Eiaucl or crror nd &orc considercd materi1¢ l if, indiN"idUIY or in tlic aggreyte, they could rca8onAbl}' be expected to infliiciicc the eLonomic deci%ions OF user.s rtLen on the ba.516 of these financiJl 8t&qtcmcnt.%. A Fiirther description of An auditor's responsibiliucs Eor the audiL of thc Financiil statcmcnts 15 loc%ted on thc rinxnciil Reporung CoLLncil'5 wcbsltc ir wiviv.frc. uditorsres onsibilities. Ttys dcscripiion forms p2rt OF our aiiditor's Leport. liregulariucs. including fraud, aie instance5 of rLon-coinpiiance with laiv5 regulauons. Ik'c dcsign proccdurcs in line with oui tesponsibiliues, oudined boire, to dctect materid missmtcmcnts in respcct oEiriegul24 llties, incliiding fraud. Owing to thc inhcrcnc iiiDit21 tions of audit, theie is An una8toid%blc risk th14 t In¢1tcri31 mis5tatClTJent in the fIn3ncial stAtcmcnts may not be detected, even though the Audit is propeLI)- pl%[cd and pcrforimeLI in ticcoIdance with ISA$ (UIK). The extent to whicli our procedures arc c1pable of dctccting irrc¥alarities, Including fraud. Is detailed beloiw. Btsed on our understinding OE thc charity? and industry, we identified that the principil risks OF non-compliance with liii?s and regLilauon5 related to compli1nce ivith Data Privacy law. Ln)ployment IAIV nd Pension¥ Leyblauon Ind we considercd the exL¢at to ivhich non-cump]iance rru¥ht hive i material effect on the FInancio1 statements. Ive so considered diose laivs and rcgulauon5 thllt hive i diiect impict on the prepariuon of the financial srarcments such 125 the Companies Act 2006 and UIC legislauon. We evaluated mxnag7ement's ineenuves and OppornitieS for Ftaudiilent mnipu]Ition of the fJn3nciai starements linclu(bng the ri5L of oiperride OF controls), and determined that the piincipal risks were relgLted to posting inappropiiate journal enrrics ro manipu]ire Financiat perforrn2nce Lnd mxrjagernent bi35 through judgcment5 And 355umpllons in signifjcant accounting e5timgte5, in particular in relation to significt one-ofE or unusual trxnsactions. We apply pioEe55ionai scepticism through the audit to consider potrn¢ial de]iberate omission or concealmenr oFsignificanc rr8o$aruons, or incomplete/inaccuAte (b"$closures in the financial sr?rements. In response ro these pIincipal risks. our 3udit procedures included but were not limited to.. inquirie5 of managemcnt on the policies and proccdures in placc rcgarding compliance with laws and regulations, including con5idcr2uon OE known oi su5PCCted in%tsnce% ol non-compliance and whcthcr they bavc knowlcdge of any actual, suspected or alleged fraud. ' inspection of thc chariry'5 regulatory and Icgal correspondence ind review of minutes of board mcctings during tbe year to corroborate inquiries made- gaining an understAnding of thc internal controls c5t?b115hcd to mittte risk tclxted to Fraud- * discussion arnongsc thc t8Cm¢t t¢am itE rdation to the identified laws And rcguiAtion5 And rewding thc risk of fraud, 2nd rem9initig 21ert to an)1 indicxtions oFnon-compliance or Opport[LuCS for frauduLenL manipulauon OE financi9J 5tAtcments throughout thc audit. ' identifying and testing joutnal entries to address thc tisk oEin8pproptt%tc journA15 and mage[ncnt ovcrIidc of io
GrantThornton Independent auditor's report to the members of the board of Bryson Cate (continued) control5. . designing audit procedures to incorpor2te unpredic¢abiltry around the natutt, timing or extent of our teslln>. chaucnging as8umption% and judgcrncnts madc by management in their significant accounung estimitcs. including the recover2bi]ity of trade debtors,. the recoverability of long term conttacts,. the carrying value of fixed xssers. and tevenue tecognition. and review oEthe financial stxtemetLt disdosures to undcdying 5upporuog docum¢ntitiOQ Éd inquirics of management. The ptim2ry respon5ibiliry for the prevenuon and detecuon 0£ irregulxrities including fraud rests with those chtrEed with govcrnancc ld managemenL As with any Audit, there remains a risk of tjon-dctection or iItegularitics. a5 these May involve collusioa, forgcry. ]ntenuon omissions. mistepresentAtions or overiide of internal controls The purpose of our audlt work and to whom we gwe our responsibilities This rcport is made solejy to the charity's members, as a body> in acwrdancc with chapter 3 of Part 16 of the Companies Act 2006. Our audtr work has been undertaken so that we might st2te to thc chariry's members th05C matters wc arc required to state to them in an Auditor's repott and Eor no other putpose. To the fullest ¢Ktcnt pcrrnittcd bylaw, we do not accept oi assurnc IPOnsibl11ty to anyone othcr than thc charity and thc charitlT'S members as * body, for our audit worK for this report. or Eor the opinions we have fonned. Ne Taylor (Senior statutory 2uditor) Eor and on behalf of Grant Thornton {Nl) LLP Chartered Accountsnts Statutory Auditors Belf•st Date.. 18 December 2023
Bryson Carg IA company limited by guarantee) Statement of financial activities (incorporating income and expenditure account) For the year ended 31 March 2023 Unrestricted funds 2023 Restricted funds 2023 Total funds 2023 Total funds 2022 Note Income from: Governm¢nt grAnc income Charitable activities 30,659 11,278,312 506 7,992,269 31.165 19,270,581 219,825 13.891.715 To*al ihcome 11,308,971 7,992,775 19,30J,746 14,111,540 Expenditure on: Cliaritable acuirities 10,862,525 7,745,652 18,608,177 13,8()4.879 Total expend¥turè 10,862,525 7,745,652 18,608,177 13,894,879 Net movement in futtds 446,446 247,123 693,569 216,66l Rèconciliation of funds: Total fiinds broiight foLivard Net movement io Fund5 627,221 446,446 60,446 247,123 687,667 693,SG9 471,006 216,661 Total lunds carried fonpJaTd 1,073,667 307,569 1,381,236 687,667 Thc St•tcmcnt of finAnci21 acuviucs includcs 811 g3ins dI053¢S recognised in the year. The notes on P£ige$ 15 to 29 foim Pl£ rt OF thcse fcLO1 SLatements. 12
Bryson Care (A company limited by guarantee) Registered number: N1606733 Balance sheet For the year ended 31 March 2023 2023 2022 Note Flxed assets Tsngible assets io 107,224 107.224 93,736 93,736 Current assets Debtors CJ5h at bank" and in hand li 17 1,937,451 1.586.771 3,524,222 2,250.210 1,018,615 813.836 1.832.451 1.238.520 Creditors.. amounts f211ing due within one year 12 Net current assets 1,274,012 539.931 Total net assets 1,381.236 687.667 Charity funds Restricted funds Unrcstricted funds 13 13 307,569 1,073,667 60,446 627,221 Total funds 1,381,236 687,667 The Trustees acknowledge their responsibilities for complying with the requirements of the Act ivith respect to accounting r¢cords and pteparation OF financial statements. Thc fin3nci9J statements were #pprovcd and 8uth0ri5cd for issue by the Trustees on signed on their beh31F b5,: 4,,[Is N Meier (Chair of Tn]stees) Company number: N1606733 The notes on pages 15 to 29 lorm part of thc5c finanaal Statements.
Bryson Care {A company limited by guaranlee) Statement of cash flows Forthe year ended 31 March 2023 2023 ?022 Note Cash flows from operating actlvities Net cash used in operating activiues 16 817,167 ?,478 Purchasc OF ranb*ible ossets (44,232) (107,769) Change in cash and cash equivalents in the year Cash and c2.%h equivalents at the beginning of the Irear 772,935 813,836 {105,2()1) 919,127 Cash"and cash equivalents at the end of th¢ yeaT 17 1,586,771 813,836 'riJe nui¢s on pagc5 15 to 29 fL)rm part uf tliLSC fininci21 sracements. 14
Bryson Care (A company limited by guarantee) Notes to the fmancial statements For the year ended 31 March 2023 General inbrmation Bryson Care is a company limtted by 2[antee in Noithern Ireland. incorpor%Ltcd under rhc Companies Acc 2006. Its registered offi¢e is 2 Ravers Edge. 13-15 Ravenhill Road, Belfast, NOrthn Ireland, BT6 8DN and it has company rcgi5tr2ti0n number of N1606733 and chATiry Icgistrauon number of NIC100809. A¢counting pollcles 2.1 Basis ol Preparation of financial statements Thc financial 5tatemenrs are prepared on A going concern basi5. undcr tlie hi%toric31 c05t convention unless orlierwise noted in the accounting polieieq below. The), have been prepared in accordince witb applicable law and accounting srand2rds i55ucd by the financial Reportiag Council, including (FRS 102) The Financial Reporting Stsndard applicable in the UK and Republic of Itdand (FRS 102) and tbe Statement of Recommended PrdcUce- Accounting and Reporting b), Cliaritics. cEfcctive 1st January ?019 csoRp'). Bryson Cate meets the dcfiDition of a public benefit entiry under FRS 102. On 30 September 20I9 the charity entcr¢d a chariry combinauon with Bryson Intercultur21 IAmired, which met die requirement OE Section 27.4 of ChltieS SORP (FRS 102) - Criteria foi merger accounting. Accordingly. the combination has been accounted for as a merger. As 2 Iesuit, the fioanciaL statements att presented xs if the combination had been effective from l Aprd 2018. The preparauon of fin2nciat statements in compliancc with FRS 102 rcquirc5 thc usc of certain critical accounung estimatts. It also requires managment to excercise judment iri 2ppI}'ing the charity's accounuog polities (see note 3)- The fininciai statements are pieF2red in sr¢rling (£), which 15 the nctionaI curiency of the entiry. 2.2 Going coneem After reviewing the cbAriry15 FoIeca.%ts and piojections, the trustee5 have a re&sonable expectauon that the charity has 2dequ2te resources to continue in operauongl cxi5tcncc foi thc Foresecable Euturc. The ¢hgrity therefore cOnunLs to adopt the going conettn basis in preparing its Fmaneiai srgtcments.
Bryson Care {A company limited by guarantee) Notes to the ffftancial statements For the year ended 31 March 2023 Accounting policies (continued) 2.3 Income All income Lg reeognised once the Choriti, has enutlernent to the income, it 1% probAblc that the incomc u.'ill bc rccciircd and thc irnoiint oFincornc rcceivtiblc can be ineasurcd rcliabls.. The recognition of income froni legNcies is dcpendenr on cst2bli5hing entitlen)ent, the probabibry OF rcceipt and thc abiLi¢s' 10 CSUll12LC IVLth 5oFficient ieciiricy the aniount receivable. Evidcnce of enutlenient to a le¥acy exists ivhen the Chariti. has sufficient evidence that 2 gift h2$ been left to them (thtough knoivledge OE thc cxistcncc of a valid will and th¢ death of the benefactor) and the executor is satisfied that the properry in question iviil not be required to sau5fy. daims in the cstatc. Receipt of a It£), must be rccobtniscd ivhen it is probabl¢ thac it IVLII be rcce1ed ind Ihe fair iralue of the omount receiirable. It-liich ivill gnerllY be the eNpecred casli omount to bc disrribLlted ri) the Chiriiy> cin be reliibllr mrnsurcd. Incotne ELOrn conEticts Eoi the supply of services is recogni5cd ivith thc dcliic4T of the contracrcd 5CLVICC. This is cl¢lssiFicd is unrcstricrccl Eund5 urdc5S therc is % contiictL121 reqLurcment Eor it co be speni on a pRrticulaL piirpos¢ 2nd rciiirned IE unspent, in which ce it mfi). bc rcg14 rdcd as re5UlCtcd. RctrcnLiC from a contri¢ Ct to proi'ide sen'ices is Leco.gni5cd iii tlic pcriod in ivliich the SLITr'iCCS rc providcd in 47ccord*ncc ii?ith dic stagc of complctiOD of the contLiCI i¥hen of thc folloiving conditions irc satisfied.. the ii moiint oEtevenuc bc mcasuLed I"Abl}> it is probxble that the Groiip will rcccivc thc consideration due under the contiact. thc stage of complcuon of rhe cotLtrtt¢t it the end OE the reporung period can be mcasured reliably- 2nd the costs incurred aad the costs to complete the contract ctLn be measured rdiabl}'. 2.4 Expenfliture Expenditure is recogrllscd oncc there is a lebyai OT con5triictive obTh"¥ition to transfer economic bcneFit to a ti]ird P4irri', it is probable th2t a transFer of economic beneFitS WLU be required in 5ettlcncnt and the amuunt uf the obli0 cin be measured reliably. ENpenditur¢ i5 c13ssified bj activiry. The costs of each acuipilip are made up of the total of direc¢ cosrs 2nd shired costs, including support Costs involved in undertal<in¥ Ci2ch activitj,. Direct costs aitributable to a single acuviti. are allocated direcdy to that ictiiryry. Shared costs which contribute to more than one 2cUviry and support cost5 Ivhich are not attiibutablc to a singlc activity arc apportioned between those activiues on a basis consistent with the use of rcsourcc5. Central staff costs are allocated on the basis of ume Spent, depte¢i2uon Charges allocatcd on the poruon OF tlie 85set'S U5¢. Expcadicurc on th2titRblc acuvities is incurred on directl)i UndtaKing thc fkctiviues ivhich funhu thc Chfitit) s objectives. as ivell as an}, R550Clatcd suppoit Costs. Governance costs includ¢ those costs 2s50ciated with meeting the constituuonaL and statuto4, requirements of the chariry and include the Audit Fees, costs of lebyal advice for trustees and Costs linLed to the strii tegic managemeat of tiie ch3rity'. including tStee meeungs. All Ckpcnditurc i5 inclusive of irrecoverkble VAT. 16
Bryson Care (A company limited by guarantee) Notes to the fancIal statements For the year ended 31 March 2023 Accountlng polieies (continued) 2.5 Tangible fjxed a55et5 and depreclatio T2Dgible fixed assets under the cost model are suted Slr historic cosr less ttccumulated depreciation and any accumuIttred imptiitment losses. Historic21 cost includes expenditure that is direcd)T atttibutable to bringing the asset to the location and condiuon necess04 for it to be capable of oper2ting in the mannet intendcd by rn2n2gement. At eich repoTting dxtc thc charity assesses whether there És any indic2tion of impAirment. IE such indication eKiSts, thc tecover2ble 2tnount OF the 2sset is detetmined wljich is thc higher oFit5 v91ue less costs to sell and its VAluc in usc. An irnpgirrncnt Ioss 15 r¢cow$ed ivhue the cat4ring amount exceeds the re¢ov¢rablc amount. Depr¢u2tion 15 charged so a5 to gllocate the cost of tangiblc fixed 2sset$ less their tesidual value over their estimated usefid lives. Deprecixtion is provided on the following basis: Office equipment 250/0 Straight line 2.6 stocks Stocks are vglued It the lower of cost and net regjisable vgjue after making due allowance Fot obsolctc and 51oiv-moving stock5. Costindudes 2ll direct costs and an appropriate proportion of Fixed and variable overhead5. 2.7 Creditors Short term creditors are measured at the transacuon price. Other financial liabiiites. including bank loan5. Ar¢ mca5urcd iniugliy at Eair value. net of transacuon cosr5, and msasurd subsequentL}T at amorti5ed cost using the effectivc interest method. less any impaitment. 2.8 Debtors Trade and other debtors are recognised at the 5etdement amount after any ttsde discount oEfered. Ptepayments ¢ volued at th¢ amovnt prepaid net of any trade dkscounts due. 2.9 Cash at bank and in hand Cash at bank 2nd in hxnd includes cash artd short-term highly jiquid invc5tmcnts with a Short maturity of three month5 or Less from the date of acquisition or opening of the d¢po%it 0¢ simi12r account. 17
Bryson Care {A cornpany limited by guarantee) Notes to the financial statements Forthe year ended 31 March 2023 Accounting polleies (continued) 2.10Liabilitlès and prtsvi5ions liibiLitic5 arc recognised whcn thcLe is an obli&rLUOn At thc Ba]ance sheeL (late 1s a rcsuit OE 2 Pasc Lltent. it is probable that i trnnsfer OE econornic beneFii Ivill be r¢4uired in 5eidement, and the imount of ¢he setdcnicnt can be estimalecl reliably. Liabiliues are recognised at the amount that the Chiriry anticipatcs it wi]1 pa}, to settle the debt oi rhe amount it has received as advanced pa}prnents for the goods or %eryices it must prode. Proi'.isions *LC mcasurcd At the best esumatc OF d1e amounts requiLcd to sctdc rhc obliwauon. Ivhere the eEFect of the time lue of monc), is material, thc provision A5 bascd on the piesent vilue of those imounts, discounted it thc pre-tix discount rttte that i'eflects the rislis spccific to the li2d l)iLiry'. The LiniiTindin% OE the discouni 15 reco&yniscd in thc Staremcnt of financi21 SLCUViUeS 2$ 2 ftnance cost. 2.q 1 Holiday pay accrual Il liibiljnF 15 recoxrnised ro the extent of any iinused holidi!, poi enritlemenrivhich 1$ 1ccnied 1t rhc13?11ncc 5hect cl2rc ind cirried Eonv1rd to futLire pcriod5. This is meisured i[ the undiscounicd 5alirv cost of tl)e fiitLire h(>lid2y entitlement so accrued at the Bilance sheet d1te. 2.42 Financial Instruments The Chatiti onljy has fLnin¢ial assets and finincial liibilitie5 OE a kind thit qiialify a5 basic financial insrruments. Basic fiaancial instriim¢nts are iniuall}' reColSed at trttnsacuon vduc and subsequendy mtrasurcd at their settlement value ivitli the exception of bank loans which are subsequ¢nds1 measured at aniorused cost using rhe eEfective inrcrest merhod. 2.13 Operating leases Rcntols pid under operaung leases are chaiged to rhe Statement of financtal acuviues on a 5rraight bne bisi5 over the lea.Ee teim. 2.14 Pensions Thc Chariry oper2t¢s A defiocd conrribution pension scheme and the pension charge represents the amounts P#)iable by the Charity to the fund in respect of the year. 2.15 Fund •c¢ounting Unrestric¢cd funds Arc %v%ilAble Eor u5C At the discrction of the trustees in furtherance of thc 8cncrAI objcctives of the chgrity and ivhich have not becn designAted for other pukTr05CS. Dcsi)2ted funds comprise unrestricted funds that h11 ve been set aside bs" tlic trnstees for particul purposes. The aim and usc ofcadi dcsignated fund i5 set out in the notes to the financial statements. Re5tricred fuods ire Funds which xre to be used in accordance with specific re5rricrion5 irnposed bj. donor5 or which have been rgised by the chariry for parucular PULPOSa%. The COSL5 of raising and administering such fund5 arc ch2rged against the sp¢¢ific Fund. The aim and use of eadi rcstricted Fund is set out in the notes to the financial statements. 18
Bryson Care (A Company limited by guarantee) Notes to the fmancial statements Forlhe year ended 31 March 2023 Critical accountlng estimates and areas of Judgement The prepariUOD of th¢5c Statements Icquires the ttustees to m2Le judgements. esumates 2nd assumptions that affect the ipplication of policies and reporied gmounts of 5¢t5 8od liJbiliue5, income and expenses. Judgements and e5umates arc continually ev01tCd #nd b2sed on historic21 expuiences other factors, including expectations of fijtute events that bdicvcd to be rca50nable under the circumstances. Ciitical accounting estimates 2nd assumptions". The chariry mikes esum2tes and assumpuons concerning the tr& The resulting 1ccounting estimates and assumptions will. b) definiuon, seldom equ91 the related #ctugj results. The estim8tLs ffnd 355urnptions that have a si8nifJc20t tj5k OE cau5iog a rnateriat 2djusttnent to the carrying amounts of usets and habilities ivithin the nt finincisL year are discussed bdow. Critical areas of judgement: a) Re¢overabiliry of debtors Estimates ate made in respect of the tecoversLble value of tr2de 2nd other debtors. Ivhen assessing rhe levd of provisions required. factors including current trading experience. hisioric21 pericAce 2nd the 2ging profile of debtors are considered. b) ng term contract accoun1ing stimates are m2dc ID r¢sp¢ct of the fin2nci21 outcome of long tetm contracts. When unavoidable costs of fu1flng a contract ire expected to exceed committed and discretionafjr costs a contract is d¢em¢d onerous and a piovision is rccogniscd immcdiarely. 19
Bryson Care (A company limited by guarantee) Notes to the financial statements Forthe year ended 31 March 2023 Iiicome from other government grant funding Untestricted Restricted funds funds Total fund5 2023 2023 2023 Grants 30.659 506 31,165 Tot212023 30,659 506 31,165 Unrc5tricrcd funds Tocal flind5 ?0?? Gr14 nts 219,825 219,825 "1.0111 ?0?? ?1 (),8?. ?19,8? j Income from charitable activities Unrestricted Restricted funds funds Total funds 2023 2023 2023 Advocxcj. Choice housing Communiry i¢nciY3] Othcr Adiilts ¢or¢ 228.47) 228.475 263.063 460,844 5.940 67,460 2,226,368 3,725,894 159,271 9,700,646 150,652 801.359 90.000 88,301 145,773 851.666 177.727 127,142 263,06.3 460,844 600 5,340 67.460 37,967 NIRRC CLERJ 2.188,401 3,725,894 Directors office Domesuc carc 159,271 9,700.646 liO,652 801,35Q) EVS Famil) . pporr 90.000 88.301 145.773 851.666 177.727 NIHE Floatyn¥ supporr Migrfknts advice Sutc start Students unit Toul carc 127,142 Total 2023 11978.312 7.992,269 19,270,581 20
Bryson Care (A company limited by guarantee) Notes to the fjnancial statements Forthe year ended 31 March 2023 Income from ¢haritable a¢tlvitles (contlnued) Unrestricttd funds 2022 Restricted funds 2022 Total funds 2022 Eldetly ¢3re Advocac), Ttsining Dep2ttment for CommLmities Noithern ItdAnd Housing Executive Choice Housing Famity 2nd child care Fuel Crisis Initiative Other Migrant help Specixi EU Programmes Body 8,677,265 236.465 8.677.265 236.465 169,401 258.298 80.643 43,779 1,698.761 2.193.426 436,761 83,964 12,952 169.401 258298 80.643 24,081 819,590 2,025.426 210.024 83.964 12.952 19.698 879.171 168,000 226.737 TotaL 2022 10.207.336 3,684,379 13.891.715 Analysis of expenditurè by aetlvltles Activitie5 undertaken directly 2023 Support costs Total funds 2023 2023 Charitable acuvities Govetn3rkce cost5 18.173.067 378,912 56.198 18,551,979 56.198 Total 2023 18,173,067 435,110 18,608,177 Activities undertaken directly Support costs 2027 2022 Total funds 2022 Chatitable activities Governance Costs 13.528,241 278.912 87.726 13,807,153 87.726 Totsl 2022 13.528,241 366.638 13.894,879 21
Bryson Care (A Company limited by guarantee) Notes to the FanCIal statements For the year ended 31 March 2023 Analysis of expenditure by activities leontinued} Ahaly5is of support costs Governance costs 2023 Total funds 2023 Staff costs 2023 SIippoLL cosrs 378,912 i6,198 435,110 TotgLI 2023 378,912 56,198 435,110 Gr)vernince COSE5 Tutal funds ?022 Staff cosis 20?? Support Costs 278.912 87.72() 366.638 Totfil 20?2 278,912 87.726 366.638 22
Bryson Care IA company limited by guarantee) Notes to the fmancial statements For the year ended 31 March 2023 Operating surplus The oper2ung sutpltjs is stated after ¢h2rging. 2023 2022 Audiroi's rcmunerallon Operating Lease rental penseS Depreciitioo 0£ rangiblc fixed assers Interest on bttoL loans atjd ovetdr2fts 20.000 159,655 30.744 2,989 19.500 155,381 14.033 7,104 Staff costs 2023 2022 W2g¢s aod 5Alarie5 Social securiry costs Conttibuuon to dcfined contribution pension scheme5 9.553,650 696,143 192,340 8.656,903 569,597 192.087 10,442.133 8,418.587 The average number of persons emplosed bsp the Chaiiry during the }"ear was #s follows.. 2023 2022 Employees 662 632 The number of employees whose employee benefits (¢xduding employer pension costs) exceedcd £60.000 2023 No. 2022 In the band £70.001- £80,OtlO In the band £80.001- £90,000 Key manogement personnel indude all Directors and Assistant Directors in the charity. The totgl compensation paid to key management personnel for services provided to the charity was £232,576 (2022: £204.165). Trustees. remuneration and expenses No ttustee or person conncctcd to a ttustee MrAs in reccipt of remunention, travd And subsisteuce costs or received payments for professional service5 in the year (2022.. £Nil)
Bryson Care {A company limited by guarantee} Notes to the fmancial statements Forthe year ended 31 March 2023 40. Tanglhle fixed assèts olee equipment Cost or valuation At 01 April 2022 klddiuons 107.769 44.232 Ar 31 March 2023 152,001 Depreciation At 01 April ?0?2 Char&e for die }'eir 14,033 30,744 Ilt 31 NIJLCII 2r)?3 44,777 Net boolc value At 31 fvlarch 2023 107,224 At 31 March 2022 93,736 24
Bryson Care (A ¢ompany limited by guarantee) Notes to the fmancial statements For the year ended 31 Mah 2023 11. Debtors 2023 2022 Due withln one year Trade debtors Amounts owed by group undert2Lings Other debtors Prepa)'ments ld accrued incorne 393.681 859,626 8,120 676,024 542.578 9,225 i,370 461,442 1,937,451 1,018.615 12. Creditors: Amounts falllng due within one year 2023 2022 Trade creditors Atnounts owed to group undtttakings Other taxauon and social sccurity Accru5 Othe* creditois Deferred income 318,822 213.239 65 110,627 662.391 45266 206,83? 136,799 1,447,096 40,240 307.253 2,250,210 1 ?38.520 The Charit15 acuvitcs fall ivithin the exemptions Afforded by thc ptovision of the Income and Corpotation Tgxes Act 1988. AccoIdinglJ'. thcrc 15 no taxAuon charge in these accounts. 25
Bryson Care IA company limited by guarantee> Notes to the fancial statements For the year ended 31 March 2023 13. Statement of funds Balance at 31 March 2023 Balance at I April 2022 Transfers in/out Income Expenditure UrAiestiicted funds General bunds - au tunds 627,2?1 11,308,971 10,862,525 1,073,667 RestrÉcted funds lason Bibby loo 1,531 850 38,760 15,941 18.891 2,371 117,558 14,782 (3,852) 90,000 15,379 1,531 8iO Vulncriible Rel-Ligec5 Famils, SLipport Appeil Bri'50n Tritst Eund C.li()ic¢ l-InLisin&' UtlieL NIRRC CLF.RI DARE FCI Migrxnts advice TIFIE Flo%Ung Support Sure Start Studenrs Unit Community Ren¢wnL 19,20i (3.264) ?()3,OC?.I (?44.179) 600 (2,971) 2,188,401 P,070,843) 3.725,8l)4 (3,711.11?) (3.852) 90,000 14i,773 88,807 851,666 177,727 460,844 (130,394) (88,807) (851,666) <177,727) (460.844) 60,446 7.992,775 ,745,652 307,569 Total of funds 687,667 19,301,746 18,608,177 1,381,236 26
Bryson Care (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2023 Summary of funds Balance at 31 Match 2023 B813nce at I April 2022 Tr2nsfets in/out Income EXpendite General Fund5 Restricted Funds 627 ?21 60.446 11,308.971 (10.862,525) 7.992.775 (7,745,C)52) 1,073,667 307.569 687,667 19.301,746 18,608.177 1,381.236 15. Analysls of net assets between funds Unrestricted Restricted funds funds 2023 2023 Total funds 2023 Tangible fixed assets Current asseL Creditots due within one year 107.224 3,216,653 (2.250.210) 107,224 307.569 (2.250.210) Total 1,073,667 307,569 1.381,236 16. Re¢on¢iliation of net movement In funds to net cash flow from operating activities 2023 2022 Net income Eot th¢ y¢ar (Is p¢r Str&tcment oFFinaaci21 Activities) 693,569 216.661 Adjustments foI: Decrease/(Increase) in stocks Gncrea5e)IDeCre in debtors Intte2se/(decrea5e) in creditors Depreciauon OE tangible fjxed asset 16.600 293,746 (538,562) 14.033 (918,836) 1,011,690 30,744 Net ¢2sh proded by operating activities 817,167 2,478 27
Bryson Care {A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2023 17. Analysis of cash and cash equivalents 2023 ?022 Cash in hand 1,586,771 Sl3,836 Total cash and cash equivalents 1,586,771 813.836 18. Analysis of Changes in net debt At l April 2022 Cash flows At 31 March 2023 C2sh it bL 14 nd in h1d nd 813,8.36 772,93) 1,586,771 9. Pènsion commitments Defined contribution plans The ¢hariry opcrates a dcfina conrribuuon scheme for their employees. The assets OF the Scheme are held separatels, from rhose of the charity. The annual contributions pa)T2ble arc chargcd tf) the Statement of Financial JlctllTitiC5. Tlie amouni recognised in inc<)me (>r expenditure as an expense in r¢lotion to defjned contribuuon pl2n8 was £IY2,340 (2022.. £192.087). The ba1ce unpaid st the Ye-end an)uuiited to £3CJ,631 (2022: £45,3C1C)). 20. Operating lease commitments At 31 hI4ch 2023 rhe Charityi h41d coinmitinents to Inake Euturc minimum Ica5C p%}-Inents undct non-C74 ncell2ble operiting leases as EoUow5: 2023 2022 i ot later chan l }rcAr Latet than l yeill and not lllter than 5 )pcar5 22,737 9,470 22.737 36,000 32,197 58.737 28
Bryson Care (A company limited by guarantee) Notes to the fmancial statements Forthe year ended 31 March 2023 21. Related party transactlons Key management personnel include5 the board of trustees and all members of the charity's manag¢ment. Tlie compcnsauon paid or p2y2ble to Ley m2n2gement personnel in the year tot2lled £232,576 Q022.. £204.965). There are a tot21 of 9 individuals (2022: C4 considered co bc p2tt OE the key managcment personnel group. There ivere no transactions enteIed into with the trustees. Thc Cornpan), has taken exemption from disclosing related p3rty ttansactions under section 33 of FRS 102. 22. Post balance sheet events Thete are no post balance sheet evcnts impacting thc company. 23. Controlllng party Bryson Care is a ivholly owned Subs1¢2ry of Byson Charitable Group) Company number N1001319 with a registered office at2 Ilivtr5 Edge, 13~15 Ravenhill Road, Bdfasr, Northern Ireland, BT6 8DN. Both companies are incorporitcd in Northern Ircland. Financial stxtcments arc availablc from thc Rcysttar of Companies in BelE2St. Copics OF tbe group financial statements are also avaiLxble Erom tliis address. 29