Financial Statements Br)Tson Care For th• year ènd•d 31 March 2024 *AD10154W* 2011212024 COMPANIES HOUSE A53 #33 Reglstered number: N1606733 Charity numb&r: 100809 Bryson Caro IA Company limited by guarantee) Contents Reference and administratlve details of the Charity, its Trustees and advlsars Trust•¢$' r•port Ind•p•nd•nt auditorfs report on th• financial stat•rnent8 7- 11 stal•mont of Iln*nclal aetlvltl•8 12 Balanc• sh••t 13 St•t•m•nt ol c•sh flows 14 Not•s to lh• linan¢lJl stat•ments li.29 Bryson Care (A company Ilmlted by guaranteè) Reference and admlnlslrative details of the Charity. Its Trustees and advisers Fof the year ended 31 March 2024 N Meier (Chait) J Robinson E Joudeh S Heaty N DAck Company re9lstered number N1606733 Charlty reglst•r•d Trumber 100809 R•9l8l•r•d offlc• 2 Rivets Edge. 13-15 RaVenh￿ Road. Belfa5¢ BT6 8DN HMRC charlty numbor xr 18920 Ind•p•nd•nt •udltor Gtant Thornton (Nf) LLP. 12 - 15 Done8aU Square West, Bdfas( BTI 6JH B•nk•r8 AIB, I1- 15 Donegall Square North, Bdfas¢ BTI 5JA D9nske BaftK 183 Done8all Square Wes( Belf4s4 BTI 6JS Solicltor6 Tughans, The E￿￿ 3 Bedfoid Square, BelfasL BT2 7EP ryson Care (A company Ilmlted by guarantse) Trustees. annual report For th• y•arènded 31 March 2024 The Trustees Ire pklsed to present their annual D￿ector'S Rq)ort together WAth the fmana?I sr2rement5 of tlie Chariry EOI the year end￿8 31 Marcli 2024 which are also prepared to meet the requArement5 foi i d￿¢cro[$. report #nd rtccounts for Companies Aci pU￿08t$. The financd statements comply ivitli the Chariues Act (Nl) 2CM)8. the CompArties Act 2006, the MemoIandLim 2nd Arucles of Associition. and tlccounting And Reportmg by Chariues.. Sr&tement of Recommended PIRcuce applicable ro charleies prep2fAng their accounts in accoidance with the Finartagl Reporting Standard fippbcable An the UK and Republic of Iieland (FRS102) (eEfecuve l Janufiry 2015). K•y Manag•m•nt P•rsonn•l Chief Executive Offlcer Chief Financial Officer Director of HR Head of HR Dixecror Interim Direcfor Shane Logan Moya Johnston Clare DorAn {rcsigned 31 August 2023) Ga￿ Ivught (¥Lppomred 14 Au8USt 2023) Jo MArley (St¢)od down 31 March 2024) JoAnnc Ne￿ (¥LPPOitited l JAnUAry 2024) Objectives and actlvitie$ Bryson Cire ha¥ ptovjded e.xperr carc 1nd support ro viilnerablc pcoplc For OVCL 100 Irel￿9. Incorporfited in 2011. and a subsidiary ivitliin Bryson CharitAble Group. it PfOVAdes a diverse ringe OE services to (hose in need includin8 the followin Home-bAsed petsonal c￿e foi vulnernble adults. Home based FarniEy suppoit services to chjldtert and young people and thar caregivers. Advocacy support for idults ivitli leArnin8 difficulties #ftd theAr ¢￿¢￿Ver$. Housjng support lor Insh Tfavellers. Advice And support to those $eekin8 Asylum and Refuge PDctice leArrting for sNdent SOCI￿ workerj. A new commuoity-based TrAuma program. Achl•v•m•nts and p•rlorm•n¢• ov￿ the covxse of the 12-month period to 31st March 2024, Bryson C￿¢ undenvenr some planned oIganisauonai and Strucmr￿ change. In the first half of the year the Care company conunued ¢0 provide high quakn'ty tertiAry artd early intervenuon FAmily Services to Health and SOCI￿ Care TnJ$t5 2nd the Chddcare PllrtneEs￿"P. Ctisis intervention ind sU5¢8iThable 'He21thy Furutes, pro8rammes delivered Positive change to ovu 938 people. From October onwards FAmily Services transftticd to Bryson Energy company which h%s reSponsib￿ty Eor the deknvery of long- ferrn root cause Atitetventions, where th¢ setvice tluives And continues to develop commurtiry based preventative projects. The Asylum AdvAce Service, sub-contacted from ￿'8￿￿t Hdp transitioned bock to them at the end of August 2023. All staff weEC accommodated within the neiv artangements. Bryson Care's succession phafting ensured 2 smooth ttaftsition iti its slgrnficant leadership chinge, Ancluding gt diteetoId level. Domicdwy Care Services in Belfast and Western He21th and &xAal care Ttusts remgirted in great demaftd and we wtte responsive to service user needs. We ieceAved Pu"8h standard Inspection repoits and excdlent serrice user and feedback ￿Pid Response, ream played a key role in timely discharge from hospitxl, benefitin8 both service users 8nd the Bdfa5t Tn3sL Our Independent Advocgte5 have J¢spond¢d to a ￿eater demand fot their service acioss all five TTh￿t areas and We￿ h¥hly engaged iti supporting tsrers and Service users with resettlement from MuckgmoIe Abbey Hospital. Bryson Care (A company Ilmttod by guarantee) Trustees, annual report (continued) For the year ended 31 March 2024 The efEectiveness ol our ongoing support to those An greatest need impacted by the contitiued cost of living ¢zisis was acknowledged by further chatitable donations. As a result. BrysoTh Care WAS abk to ieb'eve the ￿treme 6n8ncial pressures 01 +14,500 housdjolds across Nottbem Ireland. Using our ttiage modd we weie also able to link thost WAth moltipk iieeds with ow ioot cause resowce5. Our re￿0041 response to those displaced persons fmm Ukr•ine ind Afghanistan continued and we were involved with ow statutory 3nd voluntary sector partners io estabknhthg zesettlement locations Acf05s * greatei ran8e of IocAi council area$. sou.al Wotk education temaind a central theme to our work with on increasing exposure to pza¢tice teamin8 opportunities in cornmunity setungs, which added an extra dimension to understandjng collecuve nttds. We continued our exciting ixmovauve work with i renowned international expert in the field of tranSgene￿tiort collecuve conununity traumi. We developed a rdxtionship with Nvo Belfist intetface communities gteAdy affected by the T£oubles' Ind our (wo #cuve pioneex groups Are very engaged in our joutney towthls 'HeAling Together,. Prln¢lpal s?w¢e ol lundong Bryson C￿e operdte a lange of pubb'c sector contracts ptiM￿liY through Heolth And Social C￿e Trusts artd Publi Sector Eunded bodies. This AS an area that conunues to 8row and excel. This yeat we have been successful in xeceiving doniuons from the ptivate sector thd we wxll conrinue to Identify opporturtities for a divetsi6cation of income stream5 to achieve our five-year growth stt8te8y. Flnanclal r•vl•w The financial yeAr to 31 Maich 2024 shows a continuous upwatds movement foi Bryson Cate, revenue recognised of £18.Sm ovu the yur. Improved suxplus has been genexated withAn this gro￿. The overall M￿8￿ of 4.1°/0 marks &￿the[ improvernent ovtt the previous year's 3.60/0. The largest overhead continues to be staff cosrs torauing £IO.I m in the year down from £10.4m An 2022123. New opporniNties Are explored and costs continue to be ttghdy monitored foz the continued strong financial perfonnance of Brygon Catt. R•s•trv•s PollGy and Gpln? ¢gnG•rn Reserves are needed to bridge the tirning gap between spending receiving of income and to cover unplanned temporary shortfalls in income should they atise. Holding adequate reserves $afeguard$ the provislon of o seryi¢es in the event of unexpected $igruficant f￿0￿¢1￿ pie$sures. The Tn￿tee$ consider that the ideal level of reseryes would be a minimum of thrtt months expendxtute. For Bryson c￿e, untestricted iesttve3 fredy availabk to Spend, therefore in the Forni of investments, cash OE cash cquivalents not held for iestricted purposes oi designed piojecrs having improved year on year, are below tbis target level. Howcver, ambitious Strate8ic plans and focused key peTforrnan¢e indicators will grow reserve$ aod ensure that the going concern assumption is approprlate. Plans lor futur• p•rlod• Going foNatd next year Bryson Care plans to Grow its muket share oEDomiciLi8ry Care provASiOft, increasing access to its high-qU￿lty service. Rectuit artd tr8in an inctea$ed nutnlxi of Independent Advocates to service the 8rowin8 need Eoi peopk with reduced capacity to be suppoited with ensurin8 an understjndwg of their nghts. Widen the scope of piactsce learning opportunities for Social Work students, 81008side our zelarionships with a range of univusities. Engage a fithet two communities in our collective Ttouma initiative gnd deliver a Ttauma Education programme internally and extemally. Make stsxdes Eotwatd ia ouz Advanced C￿ model drawing on iAternatioog1 best praciic ryson Care (A company limlted by guarantee) Trustees. annual report Icontinuedl For the year ended 31 March 2024 Prlnclpal rlsks and unc•rtalntle$ Bryson Chre conrinues to iespond ivith org¢misational scNriny and goverrtAnce to mitigate and circumvertt iisks unceirAinues. To mainrain the nece552ry Iiigliesr operAtiOnAL contrqctual, qnd r¢8uLI(orii sr4nd2ids ive use in¢ernal KPI'S, policy management, training 2nd Antcrn31 and ex*rnal audit and inspection. To diversify income and reduce dependence on s¢acutory income we rneasure results 2nd ivoik dosely WAth the developmen¢ tearn co at¢ract and aSSUte donois aod porential donors of out effAUCy. Ive have effective leadership and togethei with Tiusrees ive are Vi8dan¢ and stratesnc. Structur•J Governance and management Structure Bryson lifts developed its corporate structute to consist of the parent chariry providin8 maAA8ement support, governance and essenrial ptogrnms ind fiinding. There gr¢ 3 5ubsidiiiries unda piient chari¢y'. Bryson. CAtc. Bt)T50n Energy and Bryson Recycling. C￿¢ and Ener8y are chariues. RecYcl￿g is a tradthg social enterprise. Governing Document Bn.-son Cnrc is a compnnv limited bi, gtinrftnrcc governed bs. irs Nl¢mut1nclLiin AnLI ilrticlL'& of rlqs()cintion. l41l.knon Care ts a regisieied cli?rity ivirh thc Cliariri, Commission foi Noitliern Irelit nd. Bryson CAre is psrt of tl)e Bryson ch￿iE￿61e Group rtnd operAtes ivithirt the governance srtucwres of the Group. The Ttus¢ees Act ivit￿1n the poive15 Outlined in the Chariry's ￿1¢mOr￿nduM And ilrucles of ASSOCiRtion And iVAtI]in the ierms of deleg2¢ed aurhority fiotn the Member, Bryson Cha£itabk Group. Brysort Care opccitcs in close partnersliip with its parent chgltiry, Bryson Charitable Gioup, and its fclloiv Subsidiaries Bry50n Energy and Bryson Recydin8. It ft1s0 woiks AS PArt OE a consoitium with Barn￿d0'S And &xtetn to assist the Northern liehnd Refugee Resettlement projett. The BoArd meets on o quarterly bi$i$. and has set out a Sta¢ement of Reserved Macrer5 Clearly identifymg rlio$¢ m8tter3 ivhich requite decision by the Trustees. At eacli Board Meetin8 the Trustees revieiv Management Accounts and 2 DArecror's Repoit. The DiiectoI's Report allows the Tnts¢ee$ ro monitor perEorman¢e igAio$t the agreed annual plAn. Whde the Ttusttts are iesponsible for the sttatebnc pl#nnin8 OE Bryson c￿¢, dly-to-dgy management 1$ undertaken by key tnanagement persoAnd With￿ the organisation. including Jo Marley (DArecror of Care), Shane (CEO). and Moya Johnston (CFO). These management dutie5 indude short tertn fthanci4 op￿allO￿al and sttuctural deusion making ¢0 align widi the 5ttategc plans ptep8ted by ¢he Tnutees. The Board reviews its own and the effectiveness ol individugl Trustees on an 8nnual bid SAS and takes any necessary steps to en5uie knth conrmue to woik well. Appointment of Tru$¢ee$ The B0￿d Memb¢r5hip of Bryson Cate was 45 follows: Nuali MeAer (Chaix) Elias Joudeh Janer Robinson Siofta Healy Nod Di¢k Bryson Care (A company limlted by guarantee) Trustees, annual report (continuedl For the year ended 31 March 2024 The Chairmaft and the Trustees rectuit al￿ sekct new T￿Ste¢S as needed with tlie oSSiStgnce OE the Bry$on Charitable G£oup 'Governance and Nominations Committee,. New Ttustees are recruited on the idev4nce OF thei ptofessAonal skius, And their potenttai to be able to rnike a hdpful contribution to the governanc¢ of the Charity. As part OE the recruitrnent process thry are made aware of a Tnjstees, kgal obkn'gation under Chuity and company Iw4V. the content of the Memotandum and Atticles olAssociation, the Both md decision making pIottsses, the business plan and iecent FJJ)ancial petfonnance of the c}￿rIty. An exttcise has been undertaken to Ievithv terture 2nd sk￿S of Trnstee5. and the rec￿ltment need going fotW2rd on a long-tecm basis. Intern•1 Control$: Processes are in place to ensute that pexformance A5 monitored and that Appropriate management infomiitiort AS piepgred and reviewed regulady by both the Executive Team of Bryson Ch3ritable Group and the Bryson Care BO￿ A programme of irttetnaj audits is in place and planned on a three year cyde. The systems of internal control Are designed ro pIovide reasonable, bur 00¢ absolure •3$urdnc¢ against msruiaL misstatement 01105$. They include.. A strate￿C plan and aLinual bud8et approved by the Trustees. Regular considetauon by the Tn￿tte$ of fu)anciai tesults. variances from budgets. non-financial performance indica¢ozs and benChm￿k￿8 reviews. Delegauon of day-¢o-d%y management WAthm Authority bmiis and se8te8ation of duries. Rlsk Monagemcrtt: Fomial rlsk managemen¢ ptocesses to usess business risks and implement tisk monagement sttate8ies ate iti place. This involve5 identsfying the type5 of risk the Charity faces, prioritising them in terms of potenual impac¢ and bkelihood of occurtence and Adentjfymg means of mits8arAng the rlsks. As patt of this ptocess the Tn)sttts have reviewed the adequacy of the ch￿Ity'S current Anternal controls and the costs of operating particular controls rdatsve ¢0 the benefi¢s obtained. Procedure5 have been estabknshed for reporrin8 fadin8s immedAately to apptoptiate kvds of management and to the Trustees. Reserves: A5 a matter of policy, each ycar thc T￿￿te¢S Ievicw the value of the re5etves retakoed in the form of invcsunents. cash and cash equivalencs not held for restLicted pu￿Ose$ or desWIa￿d ptojects. The Trustees consider the Chuity s exp0s￿e to major tisks in temis of their likel>. impAct on its iocome sources and piAnned expenditute in the short to medium term, a5 well 85 assessing the best way to niitigate such iisks. This wjll include analysis of shoit term setbacks. regulat short t¢rrn flUct￿tIons. gtowth plans within the Charity and risk5 identified within the Corpordte Risk Re￿ter. The major threat to income is the loss of Contrac￿91 income from service provision, along with Iny dedinc in grartt8 received. Attan8emeDts for jetting pay and temunetation of key managemetst p¢t8onntl: The senior management team of the Chatiry are in charge of dArec(ing and conttolits¥, zunning and operating the Ch￿lty on a day to day ba$is and together with the Ttustees comprise the key management personnel of the Chatity. All TDJStees &ve of their time fredy and no Tnlstee receAved remuoerauon within the yeat. The Iemuneration of staff including the Senior mang8etnent team is reviewed annually by the Bryson Charitsble Group 'Governance and Nominations Commirtee,. The Committee compzises of Tru5tee5 who ue Andependent of the management and free of any rdatsons￿p that in the OPifLion of the Board would inceifete with the exercise OE independent judgement ts members of the Committet The Committee meet at least bi-anThuglly And 15 charged with Ieviewing an annu21 award Foi all staff. Bryson Care (A company limited by guarantse) Trustees. annval report (continued) For the year ended 31 March 2024 TYust••g' resp￿sIbIlIt{•S In rolatlon to the flnanclal statem•nts The Trustees who i￿ also dLrector¥ for rhe purposes of company law, Ilie responsible for pieparing the tru$rees' ieport and the financial stscem¢nr5 in accord1nce ivi¢l) appkn'cable I¥LW and United liemcnts comply with thc Companies Act 2006. They Are also responsiblc For $2fe8uArding tlie assetg OE dic cliarity and l)encc Eor taking Leasonable steps for tlie prcvenuon llnd detection of &4ud and other irre8ul￿itsej. The Twstees Are responsible for the mftintcnance and inrcgriry of the cotpotate Artd fllianc1￿ informAtion Included on the ch*titAblt ¢ornp%ni s ivebsite. L¢￿Slation An the United Kirtgdom 8overning th¢ prepArAtion and dissemi￿tioll of fmanciai stAtements moy diEEer from legislation in other jurisdictions. stat•m?nt •s to dl8¢195• to our •udltor• Eacl) of the persons who is a twstee at the date of #pprovgl of this Ieporc confums that.. So fi£ as egch trusiee is awoie. there is no relevanr audit information of ivlllch the Chaiity'5 auditor is unaivAKe' Each ttustee has taken all Steps that they ought to have t8ken a5 0 twstee io make themselves awate of any ielewant auth't informition and to establish tha¢ the Chariry's auditot is aware of that infotmatioo. AppIoved by oIdet OE the members of tl)e board of Tzustees on behalFby'. and si8Aed ort their eier (Chair of Trustees) GrantThornton Independent auditor's report to the membets of the board of Bryson Care Oplnk•n We have authted the finartCAai statements of Bryson Care, which comprise the S¢gternent of fioanclal actsvitits, the Balance sheet and the Statement of cash flows for the [￿anCIal yeat ended 31 March 2024, and the Idated notes to the Gnancigl statements, includth8 & summary of S18n￿c%nt accounting policx¢J. The ftsilnciai reporting framewotk that has been applied in theit preparation is applicable law Y4nd Unl￿d Kin8dom Accounting Standards. including Financial RepoIting Standard 102 The F￿anCIal Rq)orting Standard gpplicgble in the UK and Republic OE Iteland, (United Kingdom Generally Accepted AccountiTh8 Piactice). ITh our opinion, Bryson Cate's fmincial stAtemeftt$.' ve a tNe and fair view in accoidance with United Kingdom Generally Accepted Accounting Prdciice OE the assets, liabilities and financial POSAuon of the as at 31 March 2024 and of its incoming resoutces for the fmancial Ye￿ then ended; and have been prep￿ed in Accotdmce with the requirements of the Compimes Act 2006. B•sls loi oplnion We conducted our Auth'¢ in accordance with Inte£national S¢andard$ on Authiing (UK) (ISAS (UIQ) and applLcAble llw. Out responsibth'ties urtdet those standards Are futthet de8Ctibed in the 'ResponsAbJities of the iuditor for the auth't of the Ell￿nCilI stat¢mentS' sectson of gur report. We are independent of.the d)ariry in 8ccordance with the ¢thicai requirements that are relewant to our audit of the financial statemertts in the Uftited Kingdom, namely the FRCS Ethicgj Standard and the ethical pronouncements established by Chartered Accountants Irdand, appkn'ed as determined to b¢ appropEt2te in the circurnstsnces of the entity. We have fulfilled our other ethical responsibAliiie5 An 4ccordance with these requirements. We believe that the audit evAdeac¢ we have obtained 1$ sufFAcienr and 2pproprAate to prov￿¢ a basis for our opinion. Conclu￿•￿3 rnlating to going ¢on¢•rn In #uth'iitig the finattd statements, we hive concluded that the tL)JStees' use of the gojng ¢on¢em basts of gccouniillg in thc prepazation of the fLnanciai statements is appropriate. Based on the woIk we have perfornied, we hav¢ not identified aoy ￿￿tellI1 uncertointtes ttlating to events or conditions thaL individually oz colle¢tivdy. may ¢ast doubt on the charlty's abiliry ¢0 continue as a going concern for a period of at least twdve months from the date when the fmancial statements are authorised Eor issue. Our zesponsibiJitie$. md the responsibilitie$ of the ttustees, with respect to going concern ￿ dcsctibed in the reiev•nt Sections of this zeport. Independent auditor's report to the members of the board of Bryson C￿e (continued) Oth•r inlombatlon Othei infonnation comprises the irtfonn•tion included in the Annual Repoi4 othts than the fm#nci%l statemertts and our Audi(ols tepor¢ tlicreon. Ancluding tlie Trustccs, annual report. The uvsrees responsible for the otlier informiuon. Our opinion on the f￿anCial stxtements docs nor cover the inEormntion and. except to the extertt otherwise eKplicidJi snred ￿ our repor¢. Iv¢ do not cxpress ftny foIm of ossuianc¢ conclusion dieteon. Tn connection ivitl) out 14 udAt of the fmancial 5titernenr$. our rtsponsibilLry is to rexd the othet information llnd, in doing so, consider ivl)etlier die otlier AnEormauon is mi1cer1￿Y inconsistent ivith tlie f￿ancIal statements or our knoivlcdge obtained in ¢l)e or orl)cnvi5e appears to be mllteriftll}' misstt¢ed. If ive idenufy sucli material incon$i8rencie$ in tlic fmincial stilttmeni*, Ive arc rcqiiircd ro derermint ivlietlicr tlicre is n milteriRI rni%srArerncnt in the Fiiiaiici11 sriicincnts or i material inissrlltcmcnt OF rlic oihcr informauon. IF, bis¢d on rlic ivorl% IVL. hairL' peifoKined, we conclude rliat tlieie AS a m*ietio1 misst2tunent of tliis otlicr ￿for1￿#[loTh. Ive att Icquircd to rL'port thit fAc¢. Ve have nothing to teporr in tlu's regard. Oplnlons on oth•r m•tl•rs pr•xrlb•d by tho Companl•s A¢t 2006 In ow opiAion, based on die work undertaken in the course OE the audAt.' the infotmauon ￿Ven in the Trustee5' annuAI report fot the fAnancI￿ yev for which die financi111 statements are prepared is consistertt with the f￿ancIal statements. ond tlie Twstee$' 8nnuAi repoit has been preplred in accord￿¢¢ ivitli #pplieAble legal requittmeot$. Matters on which w¢ are requlred to report by •x¢•ption In the light of the knowledge ind urtd¢rstandwAg of the ch￿lty ind its environment we hive obtwied Ati the course of the audiL we have not identif￿d ma¢eli￿ misstatements An the Twstees, ￿nual iepoit. We liave nothing to ieport in respect of the followll% matters An relation to which the Compinies Act 2006 requires us to report to you if. in out opinion.. adequate Accountrng records have not been kept. 01 returns adequa(e lor our guth¢ have not been ieceived fiom branches not visited by us. or the fmincial 5tarementS Are not in Agreement WAth the accounting records and returns. or certoin disdosures of tn]stees' iemuneration specified by law ate not made. or we have no¢ ieceived all the inEoLin2uon and explanations we require for our audi¢. GrantThornton Independent auditor's report to the members of the b02td of Bryson Care (continued) Responslbllltl•s of management and thos• ehArg•d wlth governance lor the Ilnanclal •tatem•nt8 Management AS responsible for the preparauon of the ftsuncial statements which give a true and fair view in accordance with United Kmgdom Generally Accepted Accounting Practice, Anduding FRS102 md Eoi such intemai cortttol ￿ the Trustees determine is necessary to eaable the pieparauon of fm2nciaJ statements that are free from material mis$tAt¢m¢nt, whether due to ftaud or eriot. lrt ptepating the FAnancial ststements, managetnent is wponsible for assessing the chuitls ability to continue 95 1 80ing Concern. disclosing, as applicabl4 rnartets related to going concern and using the going concern b251$ QE Accountiog unless management either intend to liquidate the chazity or to cease opetations, or his no teAlistic tem*tive but to do Jo. Those charged with governance ate zesponsibk for overseeing the chariWs f￿ancial repotting prttess. Independent 2uditot's report to the members of the board of Bryson Care (continued) R•¥ponGlbllltles Of the audltor for th• •udlt of the fin4nGlal statements The objective$ of an auditot are to obtain refisonible #ssurance abou¢ whether the fIn8nC￿ s¢atements as g ivhole arc free from material missratement, Ivhethci due to Er8ud or error. and to issue Rn Authtor s repott tliat ￿cludeS their opinion. R¢a50n¢lble assurance AS a Iiigh level of assurance, bur is not"a gugrantee thit an auth'( conducred in accoxdRnce ivith ISA$ (UK) Always detect a rnfiteriAI misstAtemertt ivlien it Lxists. Miss(atements can arise Etom frnud or error and Are consideced miteriAI IE. individuAlly or in tlie a88re88re. they could reison8bly be expected ro influence rhe cconomic decisions of users tAken on the bisis ol these fmancil115fii tements. A furclier description of an auditor's responsibiliues loi the auth'c of tlie fmaocL115tli tcments is l¢xoted on the r'ii1II 1)CiI1 RLpc)riiiibi C(Iiiiicil'% %vLb4itL Ar Tliiq dcscLlI)uon fortiis1)iii of our piidirvr's repoit. E.i"pli•Jl,YIIOII lis ¢0 ii'liiit cAtc/it thL' miid.ir li 47$ con.sidered c#piible uldefeL'¢irig irregiiliiririe.4, iiJc'ltidiii&r Iniii¢l Irregulariries. includjng fraud, are instances of non-comphance wlth laivs and re8ulats'on5. Ive destgn procedures in line with our responsiblliues, oudincd above, ro de¢ect mateiiai misstatements in respect of Atiegulaiities, indudAng fraud, Owin8 to the inheienr Ikmi'¢auons of an audii there is an un2voAdable iisk tliat maferi81 mi5StatctDenr AA the [￿anCial staiements tnay not be detected, even though rhe auth't 15 properly pianned and performed in accordance wlth ISAS (Ul<). The extent ¢0 ivlucli our Pr￿edUleS are ¢2PAble of detecring Arre8uIAfAties, including Enud, AS detAded beloiw. Based on our understandin8 of the eharity 2nd industry. Ive identified that the principal risks of non-compb'ance with laws and regulations te14ted ro comphance ividi Da¢a Privacy IAW. Employment Law and Pension5 L¢￿slation and we considered the extent to which non-conypljance might have a marerial effect on the fjnancial srarements. We also considered those laivs regulauons tha¢ have ¥L direct impacr on the prep41rauon of rhe financial st2rement5 sucli AS die Companies Act 2006 and UK tLX le￿$12u0Tr. We evaluated management's incentives and opportunities for fiaudvlent Man￿Ul#tiOn of the fm3ncial 5tatement$ (ioduding the rAsk of ovettide of contsojs). and detetinined thac the principal Iisks wue related to Posting inappropIiate joumai entyes to manipulate fmanc1￿ peiEorn)4nce and manAgement blas through jud8ement$ and gs5umptions in $ign&ant accounting estimates, An pxrticular in relation to sigfuficant one-off or unu5UAI trans8CUOn5. We apply professional scepucism through tlie 2uihr to consider potentsai dekn'beta¢e omission OI concealment of siwficant transactsons, or incomplete/inaccutate disd05ures in the fmancial sratements. In response to these piincAP81 risk5, our audit priKedur¢s included but were not Limited to: ' inquiries of management on the policies and procedures in place ffgdrdmg cornpbance with laws And regulations, includmg considerauon of known 01 suspected mstAnces of non-compbance and whether they hove knowledge of any acrual. suspetted th llleged fraud. ' inspection of the charity's regulatory 8nd legal cottespondence ond ttview of minutes OF board meerAn8s during the year to cottoborate inquiries ' gaining an understanding of the in(emal con¢tols esrablished ro mitigate risk related to frdud. . digCUSSAOA arnongst rhe engyment team io relation to the Identified laws and re8ulauons 2nd regarding the risk of fraud, and ietnaining alert to arty indications OE non-compliance or oppominities foi fraudulent manipu12ts0n OE finonual stttements throu8hout the auth'¢; GrantThornton Independent auditor's teport to the members of the board of Bryson Care (continued) • identifv8 and testing journAI entrie$ to %ddtess the ii5k of inAPPlOPliAte journAi$ and mAna8ement override of . designing audit procedutes to inco￿OI￿te unprethtability Around the natute, timing oi extent OE out testin& • challenging assumptions and judgements made by management in their 5i8ruficant accounting estiniates, including the recoverability of trade debtors. the zecoverabib'ty ol Jong tetm contracts. the canying v•Lue of fLYed 45sers' and revenue recogwuon: md ' review OE the fm*nciaJ 8tatement disclo$ureJ to underlyin8 supporring documentation ind inquirAes of managemenr. The ptimary tesponsibdity for the preveation and de￿ctiOn of Irregul￿.￿e$ including fraud rests with th05e charged with governance and management. As with any audit, there remains a risk of non-detecuon or iuegulau'ties, Is the$e m#y irtvolve colluslon, Eorgery, lotenti0a￿ omissions, misrepresentations or override of Irttern￿ ¢ofttso Th• purpo8• of our audlt work and to whom v•• ow• Our r••ponslbllltl•8 report is m#de solely to the charit) s membe15, As ? body, in Accordance with chapter 3 oFPart 16 of the Companies Act 2006. Our audit woik has been Undertaken so that we mi8h¢ state to the cha£iry's membets those mAtttts we are required to 5t%te to them in an auditor's repott and foi no othei pu￿0$e. To the fiJlle$t extenr perntted by IAW. we do not Accept or assume responsAbiliry to anyone other than the chuity and the chakity, mernbets gs a body, for our audit work, for this report. 01 foI the opinion$ we have fozmed. Neil Taylor (Senior statutory audttor) for #ad on behalf of Grant Thornton INII LLP Chatteted Accountants Statutory Auditors Belfast Date: 12 December 2024 Bryson Care (A company limited by guarantee) Statement of fmancial activities (incorporating income and expenditure account) For the year ended 31 March 2024 Untestricied nds 2024 Re$t¢icted fuftds 2024 Total fithds 2024 Yotal Eunds 2023 Note Incom• from: Government grant incon Charirable ictivities Othei income 3,960 7,243,582 3,960 18.479.739 19,560 31,165 19,270,581 11,236,157 19,560 Total Incom• 11255 717 7,247,542 18 503,259 19,301746 xpenditure on: Charitllble ftctsipities 10.248,340 7,504,152 17.752,492 18,6n8.J77 Total expondltur• 10,248 7 504,152 17,752 492 18.608 177 Not Income Transfers beThveen funds 1,007 J77 (6223) (256,610) N•t movem•nl In lunds 1001,154 250,387 750,767 693.569 Reconciliation of funds: Toral funds brouglit forW￿d Ner movement in funds 1,073,667 1,001,154 307￿69 (250,387) 1381,236 750,767 687,667 693,569 Total funds carrled lorward 2,074,821 57,182 2,132,003 1,381236 The Statement of f￿ancIal activities includes *U g8Lns and losse5 reco8nised in the ye8r. The note$ oft pages 15 to 29 foirn paz¢ of these fmancthl statements. Bryson Care (A company Ilmlted by guarantee) Règlsterod numbor: N1606733 Balance sheet For the y•ar end•d 31 March 2024 2024 2023 Note Flxed assets T￿BAbIe 85S¢ts 74,285 74.285 107.224 107,224 Current assets Debtors Cash at bank And irt hand 12 18 2.151,642 2 165 780 4,317,422 2 259 704 1,937,451 1586,771 3.524.222 2 250 210 Crethto£s'. amounts fAllll]g due withm one year 13 N•t ¢urr¢nl a6S¢t$ 2.057.718 1274.012 Tot•1 n•t ••#•t• 2 132 003 1381236 Chaflty funds Restricted funds Unrcstricted funds 14 14 57,182 4074,821 307,569 1.073,667 Total fund• 2 132 003 1.381,236 The T￿￿te¢S acknowledge their responsibJIities for complying with the tequirements of the Act with respect to accounting recotds and preparauon of ftsllnciai statements. The finirtciAI staten￿ntS wete Approved And authoIiyed foi issue by the Twstees on Ji8ned on th¢ii behAlf bT. Iz ts'i N Meiet (Chair ofTDJStees) Company number.. N1606733 The notes on pages l5 to 29 Form PArt of these fujanc￿l statements. Bryson Care (A company limlted by guarantee) Statement of cash flows For Iho year •nded 31 March 2024 2024 2023 No¢¢ CAsh Ilows from operatlng actlvlti•s Net cash provided by opetAung activities 17 585,OS7 817.167 eash flows from investing activities Pwchase of tsn￿ble qssers Net cash used in invesrin8 activAties 6,048 44,232 eh8ng• in cash and cash •qulv•l•nl8 In th• y•*r Cash And casli e9UiWAlenrs ar the be8inning of rlie year 579,009 1,586,771 772.935 813.836 CthBh and cash •qulvalents •t th• •nd of th• y•ar l8 2 165 780 1.586,771 Tlie notes on pages 15 to 29 form part OF tlie5c [￿ancIal sC2ternents. Bryson Care IA company Ilmltod by guarantee) Notes to the fmanci21 statements For the year ended 31 March 2024 General inforniation Brysort C￿e 18 a compAny limited by gwarantee An Northern IreJAnd, incotporated under the Companies Act 2006. Its registeted oEfice is 2 ￿verS Edge. 13-15 Ravenhill Road. B¢lf35t. Northun Ireland. BT6 8DN and it has company iegtstration number Of N1606733 and d12tity ryscration number of NICIW809. Aceountlng poliel•s 2.1 B•sl8 of prepar•tloD of Ilnanclal st•t•m•nts The f￿ana￿l ststements ar¢ prepared oo a going ¢oncem basis, under the historical cos¢ convention unless othenvise noted in the accounting pol'tCAes below. They have been PreP￿ed in accotdance with appkn'cablc law thd accounting standJJd5 Issued by the Financial Reportin8 Council, includ￿8 (FRS 102) The FinAnciAI Repoiting Srandard appb'cabk in the UK and Repubkn'c of Irdand (FRS 102) and the Ststement of Recommended Practice- Accounting and Reporting by Chattttes. effective 1st January 2019 CSORP,). Brysoo Care meets the deF￿1(10n of a public benefit enury urtd￿ FRS 102. On 30 September 2019 the ch*rity entered into a chuity combin?tion WAth Bryson Intercuitrjral Limited, which met the requAremen¢ of Section 27.4 of Cha£ities SORP (FRS IO¥ - Cllteria foi merger accounting. Accozdirtgly, the combinY4ti0n been accounted Eor as i merger. As a resul4 the ftswicial statements Are ptesertted as Af the combAnation hid been effective trom l Apni 2018. The preparauon of fJnanc415tstements in compliance with FRS 102 ttquires the use of certain critical accounting estimates. It also zequires managemen¢ to exeicise jUdgen￿nt in #pplyAog the charl￿S accouniing policAes (See note 3). The fthancig15tstement5 ate piepiird in J¢u]ing (O, whith is the bjncuonal currency of the entity. 2.2 Golng concern After teviewing the chatAty'$ Eorec#$ts iThd projections, the trustees h*ve * ie4sonAbk expectation th*t the chiriry has adequate resources to continue in opttational existen¢¢ for the fore5eeAble fijture. The tharity therefoie continues to adopt the goix]8 conc¢m bA$lS in ptepating its fuwicial stitements. 15 Bryson Care (A company limited by guarantse) Notes to the f￿ancIal statements For the year ended 31 March 2024 Accou4)ting poli¢i0g (¢ontin￿d) 2.3 Income All income AS tecogrtised once tl)e Ch2riry hgs entitlement (o tlie incom4 it As probablc ¢118t the Ancome will be received and tl)e amount oEincome receivable tAft be measwed rd&bly. The reco8nition of income from le8Acies is dependent on e5robkn'shin8 enudemen4 ¢he pl0￿bl￿.¢Y of receipt and the ability to estimate with sufficieftt accutacy the amount receivable. Evidence of enutiement ro a It￿cY cxists when the Charity has sufficient evidence thar a gift has bttn left to them (through knoivledge of the existertte of A valid IV￿ and the death of the benefii Ctor) and the executot is siusfled tIIRt the property in quc5uon ivill not be requited ¢0 sau$fy cliiim5 in rhe csrare. Receipt of A le8fLCy mus¢ be recogtused ivhen it is probiible that it Kvill be received nd tlie fair value OE d)e amoun¢ receiv8bl< vhicli will gonerauy be ihe expected cash amount to be distrAbu¢ed to the Cllariry, can be ttliably measuted. Griints of 2 revenue n41ture Ire recogrtised in tlie stitemenr of f￿anCi￿1 acuviiies ift rhe same pcriod ¢l)c relAred e¥p¢ndinire. Incomc from confLacts foi dic supply of scryrice5 15 recognLsed ividi the deknvtt). of tlk contLaCted 5erviet. This is classified as unrestsicted funds unless there is i contrHc¢ual requirement for it lo be spent on a pTrruculAf piup05e nnd ieturned if unspent, An wlucli CY4se At may be rcgllided as iestslcred. Revenue Frotn a contract to provide services is recognised An the period in which die $eLvices are provided An Accordance with the stage of completion of the contract when of thc followinB conditions are sfitisficd- tlie arnounr of revenuc can be m¢Asured reliably. - it is probable tliac the GIoup ivjll receive tl)e conssdexation due under the contract; (lie $¢age of compleuon of tlie ¢onrract At the eftd of the repoIiin8 pexiod can be m￿sU(ed reliably. and - tlie costs incurred and the co$rs to wmplere the contract C￿ be measured teiiably. 2.4 Int•i•st In¢om• Interest io¢ome is recogn￿ed in pio.fit ot loss as it accn￿S. 2.5 exp•ndltur• L¥pendAture AS iecognised once there is 2 legal or constwcuve obligation ro transfer economic benefit to 2 tliird party. It is pIobable that A ttansfei of economic bencfits wiu bc required in settlemenc 2nd the amounr of the obhgauon can be meisured tets'ibly. ExpendiNre is classAfied by activiry. Tlie costs of each activity are made up of the totsl of d￿ect costs and shlred costs, including supporr costs involved in undet¢akin8 each activiry. Direct C0515 iittrAbutable to a single activity arc allocatcd d￿ectlY to that acUTnty. Sliarcd costs wIu'ch contribute to more than one activiry and support costs which ate not attributible to a single acuviry are apporuoned between those 2cUvitses on a basis consistent with the use of Ie$ources. Central Staff costs aIe allocated on the basis of time Spent. and depreciauon charges allocated on the portion of the Asset's Use. Expenth'mre on charitable activities is incurred on directly undutaking the activities wluch further the Chatiry's objectives. as well as any Associated suppo[¢ costs. Bryson Ca (A company Ilmlted by guarante0} Notes to the ffftancial statements For tho year ended 31 March 2024 A¢c•untlng p?11¢1•s l¢onlinu•d) Governance costs iAdude those costs associated widi meeung the constitutional and statutory tequitements of the chuity and indude the audit fee5, costs of legal advAce for tLUStees and cosrs linked to the stt1te￿C martagement of the tharity, indudin8 tDJStee rneetin85. All expenditure ts inclusAve OE xrrecoverable VAT. 2.6 Tanglble Ilxed ass•ts and d•pr•clatlon Tan￿ble fixed o$sets under the cost model ￿¢ stared at hiitoaul ¢o$t l¢ss accumulared depreciatson and any accumulated impairment losses. HistoticAI cost indudes expenditure that is directly attributable to biin8mg the asset to the location artd condition necessary foi it to be CaPY4bk of operating in the manner intended by rnanagement. At each repoIting date the ch￿lty Assesses whether there is any indication of impAitment. If such indication exists, tht recoveiable amount of the asset is det¢rniined which is the hi8her of il¥ Eiix v￿ue kss costs to sell its value in use. An Imp￿tt￿lt Ioss AS tecognised wha¢ the carrying amount exceeds the tecoverable 9mount. Depreciition is charged $0 #s to all¢Xate the ¢o$t of tangible fixed a$$et$ le$$ their re$iduql v￿ut over their utiouted useful kn'veJ. Depreciauon is pmvided on the following basi5: Office equIpm￿t Sttaight line 2.7 Stock• Stocks are valued at the lower of cost and Aet reaknsable va]ue after making due allowance for obsolete and slow-moving stocks. Cost Ancludes all direct Costs and an appIopIiate piopoition of &Yed and Twariable overheads. 2.8 Cr•dltor• Short terni ctethtors are measured At the transaction ptAce. Other financigl liabilities. induding bank loans, are measured initially at fair VAiue, net OE trans2Ction costs. and ate measured subsequ¢ndy at amortised cost using the ¢ff¢rliv¢ int¢TCSt method, less 4Qy Lmpaitment. 2.9 Deblors Ti￿¢ wd other deb¢oKs are IecogAised at the settLemertt amount after any rrade discount offeted. Prepa￿llents are v31ued at the amount piepaid net of any trade discounts du 2.10 C•sh •t bank •nd In hand Cash at bank and in hand includes cash and shoit-tenn liqwd investments wxth a $hort tnanirity of three Th￿nthS 01 less from the date of aquisAtion or opening of the deposit or similat account. 17 Bryson Care IA company limited by guarante• Notes to the fm2ncial statements For the year ended 31 March 2024 Accountlng pollcies (c4)ntinu•d 2.11 Liabilities and provlslons '•biiitse$ are reeogmsed ivl)en there is an obligAuoTh at the Balance sheet dare 1$ a xesulr of i pasc event, it is ptobabie diat a tran8fet of economic benefit will be required in settlement, and die amount of the setdement Can be estimated I￿"ably. LIAb￿l￿eS ieco8nised at the aniounr that the Chltity antictpites At will pay to settte the debt or the amount it has received as #dvanced paymertts foI the 8oods or services it must piovide. Provislons are measured ir the be5f ¢$¢imAce OF the Amounts iequired to settle the obkngation. Wlicte tli¢ effect of the ttrne value of money is material, rlie provision is based on rhe present ￿luC of those amounrs, discounted a( tlie prc-t&N discount rate that ieflects tlie risks specific to tlie itabiknry. The unwinding of the discount As tecognised An the Statemenr of financi21 activities 95 a F￿2￿ce cost. 2.12 Holiday pay accwal Il h'nbth'r4p is recognised ro Il)L e%t¢nr oFan}y iiniisLd lirilidii, pay L'iitirlLmL'I)r lvlucli 1% aCCLUL'LI at tli¢ ljfilni)c¢ shcct dAte And Cl1 Iiied fnrnvli rd to future pcriods. 'fiu8 is mcasurcd 1¢ tl)e undiscounted ¥11Ary co8r of the fu￿re holidiy enudemenc so accrued at the Balance sheet date. 2.13 Flnanclal InstYumgnt¥ The Chariry only has fthancial 355et5 and financial liabilities of a kind that qua￿'fy #s basic f￿ancIal inscrumenrs. Basic financiAI instn]ments are initially recognised At transacuon vllue and subsequendy measured gt their settlement value with the e¥ception of bonk loins wknch ￿e subsquendy meY4suied ar amorused cost using the effecuve Anteres¢ metliod. 2.14 Op•r•tlng l•as•s Rentals paid undet operating kases gxe ch#r8ed to the Statement of fjnancial activities on i strai8ht line basis over the lease term. 2.15 P•nglon$ The Chakiry oper41es a defmed contn'bution pen$xon Scheme ind the p¢n$ioft tharge zepiesents the amounts payable by the Chariry to the fund in respect of the year. 2.16 Fund accountlng Unresuicred fwids are available For use at die disctetion OE the (rusrees in futtherance ol the generat objectives of the chatity and which have not been desi8nated foi othez purpose5. Designited funds comprise unresthcted funds that have been ser aside by the trustees foi particulat putposes. The aim and use of each de5i8nated fund is set out in the notes to the financAal statements. Re5ts1Cted funds axe funds wlu'ch are to be used in accordmce with speciGc restrAction3 imposed by donoi$ 01 which have been tiised by the chatiry for partAcular purposes. The costs of raising 8nd administuing such Eunds are chw against the specific The gim and use of each zesuicted fi￿d is set out An the notes to the finanaai statement5. 18 Bryson Care (A ¢ompany Ilmlted by guarantee) Notes to the fmancial statements For the yèar onded 31 March 2024 crftlcal accounting •$limale$ and ar•as of judgement The preparattort OE these financial $ratements requires the tDJSttts to make judgements. esTinutes and assumptions that aFfect the ipplication OE policies and xeported amounts of assets and liabilities. incotne and expenses. Judsernents and e$timates axe continually evaluated and ate based on hi5tOlAcal exp¢iiences and other factrjts, Includ￿ expectations of futute ¢vents that are believed to be reasonable under the citcumstances. CrAtical i¢¢ountin8 estimates ind assumptions: The djatity makes estimates and assumpuons concerning the fututt. The tesulting accounting estimates and assumptions will by defmition. sddom equal the ielated actuil resulrs. The csumites and Assumpuons thai have a swuficanc rAsk of causing 2 matezial Adjustment to the cattyin8 amounts OE assets and liabilities within the next financ￿1 yeaz are discussed below. C¢ltlc•l 4tea• ofiudgement: a) Recovetability of debtocs Estimates ate made irt tespect of the recovttible Value of trade and other debtt>rs. When assessin8 the level oEprovisions required, Eactors induding curzent ¢radthg experience, kn'5torical experience And the pIof& OF debtou ￿e consldered. b) ￿)ng temi contract Accounting Esiimates made An respect of the finanual outcome of long temx contracts. When uoavoidabk costs of 6Jifilling a contract are expected to exceed committed and discretionary costs a contract A5 deemed onerous #nd a provision is recogrn5ed inunediately. Bryson Care (A company limited by guarantèè) Notes to the F￿ancial statements Foi the year ended 31 March 2024 Income from other govemment grant fundlng Re81riCted Ufttestricted funds nd$ 2024 2024 Total funds 2024 Grants 3,960 3,960 Toial 20 3,960 3,960 Restncted Unresui¢¢ed funds funds 2023 2023 Toral unds 2023 G1111C$ 50(1 .30.6i9 31,165 Toral 2023 506 30,659 31,165 Incom• from ch*rllabl• •ctlvltlg• Re$tsic¢ed Unre6tricttd nds funds 2024 2024 Toial nds 2024 Advocacy Choice liousin8 NIRRC CLERI 241,780 241,780 35,889 2,660,436 3J42,472 10,282,497 641761 84,640 85,170 851,822 185.753 67,519 35.889 2,660.436 3,342,472 Domestic tare Family support 'gran¢5 advice NIHE Floating suppoit Swe start Students unit To¢Ai care 10,282,497 641,761 84,640 85.170 851.822 )83,153 2,600 67.519 Total 2024 7,243,582 11,236.157 18,479,739 Bryson Care (A company limited by guarantee) Notes to the fmancial ststements For the year ended 31 March 2024 Incom• from charltable a¢tiViti•s (Continued) Restticted funds 2023 Urlrestticted nd3 2023 Totsl fimds 2023 Advocacy Choice housing Communiry renewal Other Adulrs cote NIRRC CLERI Direc¢ors office Dome$tic catc 228,475 228.475 263.063 460.844 5.340 5,940 67,460 67.460 37,967 1226.368 3.725.894 159,271 159,271 9.700,646 9,700,646 150.652 150,652 801,359 801,359 90,000 88.301 145,773 851,666 177,727 127.142 263,063 460.844 600 2.188,401 3,725,894 BVS Family support FCI NIHE Floatsng SUPPOrt Mwants advice Sure start Students Imit Total care 90,000 88,301 145,773 851.666 177,727 127,142 TotAI 2023 7 992,269 11.278.312 19,270,581 Other In¢omo Reitrlcted Untt$tri¢ted fund8 fi￿d8 2024 2024 TotAI funds 2024 Income from deposits 19.560 19,560 Total 2024 I9￿60 Restricted Unrestricted funds Eunds 2023 2023 Totsl funds 2023 Income from deposits Total 2023 21 Bryson Carg IA company Ilmlted by guarantee) Notes to the financial statements For Ihe yoor ond•d 31 March 2024 Analysls of expenditure by activities Activities undertaken ditectly 2024 Suppott C08t8 2024 Total funds 2024 Cli%ritable activiues Governance costs 17,312,177 416.803 23.512 17,728.980 23,512 Total 2024 17 J12,177 440 17 752 492 Actii'iues T()ril Flind.% 2023 directl!, SLIPPOlf COSt$ 2023 2023 Cl)atitable Activitie5 Govetnantt costs 18,173,067 378,912 56,198 18,551,979 56,198 TotAI 2023 18.173.067 435,110 18,608.177 Analysis ol support costs Total nd$ 2024 2024 Staff costs Goveinance support costs 416,803 23,512 416,803 23,512 Total 2024 440? 440.315 Total Jnds 2023 2023 Staff costs Governance suppoIt co$t$ 378,912 56.198 378,912 435,110 Totsl 2023 435,110 435,110 Bryson Care (A Company Ilmlted by 9uarantee) Notes to the £￿ancIal statements For the year ended 31 March 2024 Op•ratlng surplus The opetsting sU￿1￿S ts stated aftet char8ing.' 202A 2023 Auditoi's zemuneration Opuaung lea$e iental expenses Depretiation of tangtble fixed assets Interest on bank loans and ovetdraEts 17,500 156,418 38,987 990 20.000 159.655 30,744 1989 Staff ¢•sts 2024 2023 Wages and saiarics soci￿ secwity costs Contrtbution to defjned contrAbution pewioo schemes 9218.416 690,153 184.900 9,553.650 696,143 192,340 10,093,469 10.442,133 The Average numbex of persons employed by the Chuity during the year was as Eollows: 2024 2023 Employees 593 662 The number of employees whose employee benefits (exduding employet pension costs) exceeded £60.OC() 2024 2023 In the band £60,001- 00,000 In the band £70,001- £80,(KiO In the baod £80,001- £90,(A)o In the band £90.001- £I(KI.000 Key management personnel Andude all Directors And Asslstant Ditectots irt the chatity. The total compensation paid to key management personnel foi services provided to the durity was £333,673 (2023.. £231576). Bryson Care {A company limited by guarantee) Notes to the fJJ]ancial statements For the year ended 31 March 2024 10. Truslw¥' remuneratlon and exp•ns•s No trustee ot person connected to a uustee was ￿ receipt of temuneration, ttavei and subsistence costs or received payment5 for prof¢s$ional seryices in the year (2023.. LTrJd) 11. T•nglbl• flxed assets Office equipment C081 or valuaTion At 01 April 2023 iKddiuons 152,001 6,048 Ar 31 MArcli 2024 158,049 Depteciodon At 01 April 2023 Charge foi the year 44,777 38,987 Ar 31 MArch 2024 Nct book value A¢ 31 Marth 2024 74,285 At 31 March 2023 107 224 Bryson Care IA company Ilmlted by guarantee) Notes to the financial statements For the year ended 31 March 2024 12. D•btor8 2024 2023 Due within olle yeat Trade debtors Amounts owed by group undertskings Other debtots Pzepayments accrn￿d inwme 561,692 038,380 22,522 529,048 393,681 859.626 8,120 676,024 2 151642 1.937.451 13. Creditors: Amounts falllng due wlthln one year 2024 2023 TIade creditozs Amounts owed to 8roup undetrakings Other taxation 3nd social security Acctuals Other creditois DeferI¢d incou 248A24 135,873 131,463 1355,580 52,476 335,788 318,822 136,799 1,447,096 40.240 307.253 2,259,704 The Charity's ictivities fall withirt the exemptions afFoxded by the provisAon of the lrtcome and Co4)oration Taxes Act 1988. Accotdingly, there is no taxition Ch￿ An these #ccounts. Bryson Care IA company Ilmlted by guarantee) Notes to the f￿ancIal statements For the year ended 31 March 2024 14. Statement of funds Balaftce at 31 March 2024 Balance at I April 2023 Tr•nsfer6 in/out Income ExpenditUTe 'Unre8tri¢ted fund8 General Funds- ￿ ￿ndS 1073.667 11.255.717 10.248.340 -6.223 2,074,821 Restricted fund8 Mason Bibby Joffe Vulnernble Refugees F?1 mdy Support Appelll DLI'SOii TrLigr fiind Clioice FIoLising Otiier NIRRC CLERI DARE FCI m￿an(S advice NIHE Floating Supporr Sure Srart Students Unit Domestic Care loo ,5Jl 850 38.760 li,941 18,891 (2,371) 117,558 14.782 (3,852) 90,000 15,379 loo 1,531 850 38.760 15,941 35,889 (i4.780) 2,371 2,660.436 3,342.472 (2.777,994) (3,357,254) 3,852 (90,OCQ) (100,019) (85,170) (851,822) (183,153) (3,960) 84.640 85.170 851.822 183,153 3,960 307,569 7 247 $42 504 152 6,223 TO1￿ of fund$ 18 503 259 17.752,492 2,134003 26 Bryson Care (A company limlted by guarantee Notes to the ffftancial statements For the year ended 31 March 2024 1 S. Surnmary ol fund6 Balaoee at 31 March 2024 Balance at I Aptil 202J Ttansfet8 in/out Income Expendi¢uie Genu31 funds RestrACtcd funds 1,073.667 307,569 11.255.717 (10,248,340) 7247.542 ￿.$04.152) (6,223) 1074.821 57.182 l?8 236 59 17 752 492 2.131003 16. Analys55 of net assets between funds UDtcJtrlCt¢d Re#tricted fuad6 fund8 2024 2024 TotAI fund6 2024 Tan8ibk fixed Assets Cwrent assets Creditozs due within one year 74,285 4,260.240 (1259,704) 74,285 350,782 4.317,422 (293,600) (2,259,704) Total 1074,821 2,132,003 17. R•con¢lllatl•n of n•t mov•m•nt In lunds lo n•1 cash Ilow Irom op•ratlng acllvlll•s 2024 2023 Net inconie foI the yeir (1$ per Statement of Finind Activities) 750 767 693 $69 Adjustments fot: nuease)/Decrease An debtors Increase/(decrease) in credicors Depteci*tion of tangible fixed assets (214,191) (918,836) 9,494 1,011,690 38,987 30,744 Net cash provided by operating activities 585,057 817,167 27 Bryson Car• (A company limited by guaranteol Notes to the f￿ancIal statements For thè year endod 31 March 2024 18. Analysls ol cash and c•sh •qulv•l•nts 2024 2023 Cash in hand 2,165,780 1.586.771 Toial cash and cash equivalent8 2 165 780 1586,771 19. Analysis ol changes In net dabt At l April 2023 CAsh flows At 31 March 2024 Cas1) a¢ bartk- and irt liand 1586,771 579 009 2 165 780 20. An•lysls ol ¢h•ng•s in d•f•rrod in¢om• At l April 2023 At 31 March 2024 Incteoge Defetttd Income 307.253 335 788 During the year ended 31 March 2024. the charity recogrllsed ievenu¢ OF £307,253 from the pieviously tecognised defexted incom¢ The difference between the opeoing and dosing balances of the charity's delerred income P£1m￿llY results from the timing th'fference beiween the charity'5 pcrforniance and the customer's billth8. 21. Defined Contrlbulion plans The ch￿lty opuates % defffted contsibution scheme for their employees. The assets of the scheme are held separately fiom those OE the chatiry. The annual conttibutsorts payable are charged to the Statement of Financial Acttviues. The amount recogn￿ed in mcorne or expenditure as an expense An relation to defined contribution plans wa5 £184,9(KJ {2023.. £192,340) The b#lance unpaid at the yegi-end amounted to £33,332 (2023.. D9,631). Bryson Care (A Company Ilmited by guarantee) Notes to the F￿anCial statements Forthe year ended 31 Mar¢h 2024 22. Operating 1••s• commltm•nl• At 31 March 2024 the Ch￿lty h2d coo)mitments to make future minimum kise payments under non-concellable operating leases as follows.. 2024 2023 Not Inter than l year ter than l yeAr and not later than S yeA I9￿37 22,737 9.470 32.197 23. ¢latgd party transactlons Key management personnel includes the board OF trust¢e5 and all membu5 of the chariry's management. The compensation paid 01 payable ¢0 key management personnel in the year totalled £333,673 (2023.. £232,576). There Are a total OE I l individuals (2023.. 9) consAdered to b¢ part of the key manAgemen¢ personnel 8roup. There were no transacaons entered into with the trustees. The Company has raken exemption fIom dtsclosing related patty tsansactions under section 33 of FRS 102. 24. Comp*rallv• Inforniatlon Compar8tive inforn)ation has been redassified where necessary to conEomi to the cwrent fjnancial year pte¥entation. 25. Post bal•ne• •h••t •v•nt• Theff are no post balance sheet events impacting the company. 26. Controlling porty Bzyson Care is o wholly owned subsidiary of Byson Chxitable Gzoup, Company number NIOOI 319 with a re8i5tered office at 2 Rivcts Edge, 13-15 RaVenh￿ Road, BelEas1 Northern Ireland, BT6 8DN. Both companies are Ancorporaced in Northern Irdand. Financial statements ￿e available fTrm the RegA'Sttar ol Companies in Bdfast. Copies of the 8roup fthancial $tstem¢nts are also availible from this address.