Financial Statements Br}Tson Energi, For the year ended 31 March 2024 Registered number: N1603445 Charity number: 100960
Bryson Energy (A company limited by guarantee) Contents Page Reference and administrative details of the Charityy Its Trustees and advlsers Trustees. report Independent auditorfs report on the financial statements 7-11 Statement of financial activities 12 Balance Sheet 13 statement of cash flows 14 Note5 to the financial 5tatement5 15-31
Bryson Energy (A company limited by guarantee) Reference and administrative datsils of the Charity, Its Trustees and advlsers For the year ended 31 March 2024 Trustees G Carson (Chair) J Houston (resigned 30 Septembet 2023) J Chada S Little (Iesigned May 2024) D B2ker C Mack Company reglstered number N1603M5 Charity registered number 100960 Reglstered office 2 Riv8 Edge 13 - 15 Ravenhill Road Bdfast Northem Ireland BT6 8DN Independent auditor Grint Thornton (ND LLP Chartered Accountants & Stattitory Auditor5 12 - 15 Donegall Square West Belfast BTI 6JH Bankers AIB 11 _ 15 Doneggjl Square North Bdfast BTI 5GB Danske Bank Donegall Square West Belfast BTI 6JS Sollcltors Tughan5 The Ewart 3 Bed£ord Square Bdfast BT2 7EP
Bryson Energy (A company limited by guarantee) Trustees. annual report For the year ended 31 March 2024 Board members G Carson (Chatr) J Houston (resigned 30 September 2023) J Cliada S Litde (resigned Ma}y 2024) D Biker C Mack P Rainey (appointed 4 August 2023) Objectives and activities BriTson Energy, incoLporated m 2010 is part of Bryson CliaritAblc Group. Tlie puTosc ol tliis Ch21 Iltir subsid"JJry ivis pnncipill}y co assist ftid povcrty liouseliolds through rldvice and Suppor¢ as well as installmg measures in Iiornes and such odier cliaritable purposes foi the benefit OE tlie Pub"c. Rccent structuial changes, througli mergers, Acquisitions and transFcrs, has increised BLTr son Energn s reinit. -fiiis 111$ SI11F1c11]t]i- iiicre15ed ie1cli ind positii"c impict to bcst dch1.cr on our ciiiicnt %tr1tlc Ifision To in¢1ke the GILlte%t DIEfcrciicc to Ilic GIc14 tLst NcLd. In sliaping the curreni StrateC Plan (2023/26) and the objectives for the 2024/25 operauonai year. the Trustees con5idcrcd the Chinty, Commission's guidance on pubh"c bcncfit. Through private funding ind government contricts, Bryson Energy devdoped and delivered Programmes deCtlY tackling Root Causc bariiers & issues in relation to.. Incomc Education Health Environment Employment
Bryson Energy (A company limited by guarantee) Trustees, annual report (continued) For the year ended 31 March 2024 Achlevements and perforniance Over the course 0£ the 12 month period to 31st March 2024 the Charity has continued to delivet ptogtamme outputs across Northern Ireland in a numbei of aieis.. Skills Based Training The charity ha5 continued to de]ivei key training ptogtammes such As T19ining for Success and Skills Eor Life 2nd Work 2nd Apprenticeship NI progiammes fimded by the Dq)#rtment for the Economy. These programmes 2SSiSt young people address petsonal md devdopment needs 2nd gain skills and qualifications to obtain employment ot progress to higher level education or training. Financi21 donitions also allowed us to enhance existing pzogramme provision with a iange of measures induding, Mental Health Suppott and Emttgency Relief initiatives. Employabillty Following the dosure of the European Social Funded Supported Employability PtogIammes ia March 23, the Maximise Employment programme started in ApIil 23. This programme supported economically Jnactive people into employment Additional Financigl suppott allowed us to enhance the existing programme provision with a range of measures induding Job Ready Vocational Training and rr quipment. Net Zero and Home Safety Bryson Etteigy has continued to deliver and support Vuln&ble households Energy Advice and Home Safety programmes such as Home Hazard & Security Programme funded by Bdfast City Counctl 2nd Soaal Supennarket Progtammcs funded by the Department for Communities. Starting in Sept 23. we also wotked dosdy with EllgY Company to develop and ddiver a Nct Zero c2mp&i8n. Adventure Activities The acquisition of the Advenre Activities provider, Pathways in February 2023 tesulted in a SClUt expansion of our outdoor activities and courses. Arts & Play We continued to grow our Membership bise. increase out collections from businesses 2nd enhance our Art & PIay programmes funded by Belfast City Coun(il. Communlty Led Root Cause This team continued to deliver 2 range of bespoke pIogrammes under the themes of Income. Educatio EmploymenL Environment and Health. Working with local communities we identified 2nd removed the root causes and barriers of povety to maximise indivAduals' Pottill. Children?5 Services As part of an overall strategic reviewwithin Bryson Group Children's Services programmes and staff weie transfetted from Bryson Care to Bryson Energy in Oct 23. From April 24. these programmes will have fiY transfelled to Bryson Energy and will contribute significantly to our overall fancial petfomiance and our ability to impact those tn the greatest need. ChildIen's services include several Family Suppoit ptogrammes, Tr2veller F1021ing Support and 2 Sure Start piogrammes (with expansions).
Bryson Energy (A company limited by guarantee) Trustees, annual report (continued) For the year ended 31 March 2024 Financial review Over the course of dic year Bryson F.nergy lias achieved 1 66 /0 Cie1se in Incomc and increise of reserves of 230/0 with the org2rnS2uon t2king significant suides in driving cost eEficiencies and improvements during a penod of high mflation and cost ol liring crisis. The Chanry has benefittcd frotn the transfer of Family Serviccs plus Root Cause actiwties from Bryson Care alongsLde new initsative UK Pr05penty plus d)e year impact of the acqtllsition of Pathways in Febrnary 2024. Skills and Training have matained thetr position diiough out the year. The incre25e in resenres of 230/0 to £1.3m alongside the strong cash balance of £0.5m puts die Charity in a good Posltion co dnve Lmprovements and activLties to meet the ambitious 3 year grow& stritegs,. Thc Challty has continued to see growth IA the deh'very programme outputs across Nordiem Ireland particularly around Trajning for Success, Cieative Arts and Ac[itieS with organic growth in Padiwa}ys. Reserve5 Policy and Going Coneem Rcscrvcs are needed to bridge dic tizning gap beThveen spending And receivg of mcotne 2nd to covcr iinplanned tempornllr sl)orrEi11% In incomc slioiild tliei, arise. Hnlding 1dcq111tc rcsen'es s1fegiiirds tlie proi.-ision of our scri-.Lces lli die etT¢lIt OF uncNpLCtcd sigtufic1ni Iininci2< I prLSSlllCS. Tlic TrLlSleCS C(Jn%id¢i t111t tlic idc11 Icvel OF reserves would bLtwccA at Icist ttiree mont115 expcii(1itC. In Lk.larcli 2024 UnicstLlCtcd iescives freely avaA2ble to spend, thereEote in the form of investsnents. cash and casli equtV21ents not held Fot restsicted puOse$ or designed piojects ire now above tlus target Icvcl, qs a result of tlie ongoitjg woIk on the merger alongside 2mbitious strategc plans focused key performance indicators. Plans for future p¢riod5 Tlje visiorA Making the Greatest DIEference to thc Gieatcst Need is ir the forefront OF the on-going wod( OE Bryson Energy. 2024/25, ts Year 2 of the Bryson r. "' ncrgy 2023/26 S[egiC Plan. 'lThis plan ivill continue to Focus on tlie areas OF Incomc. Education, Employment, Eavironment and He21th' with ambitious KPIS and Pulse processes in place to promote quality and improvement at all levels. The Stsategc plan also emphall5es the need to export and le2m from intemational bcst piactice. Best practice plan 2024 25 vall Address legacy, ensuring the compaoy is in a good p12ce to addiess needs Foi the next 20 years. Bryson Energy's key strategic gmwth Priorities over the 2023/26 pcriod att 2mbLtious with the expsn5Lon of Training, Activities and development OF pIcmises into a community training hub. With an experienced and influential Board. and a Senior Management Team driving against a challenging KPI & Pulses Scorecard, and a supportive parent organisation. we havc already, in the early stages of the 2024/25 FJnanci21 yeaI, taken advantage ol a number OE opportunAties. continued to gtow our reach and donations, and are bidding for exciting new contracts.
Bryson Energy (A company limited by guarantee) Trustees. annual report (continued) For the year ended 31 March 2024 Structure Governance and management Stmctute Bryson has developed its co0£te structtlle to consist of the parent challty Ptovi(bng management suppor¢ governance and essential programs and Eunding. Thete 3 subsidialles undet pent charity: Bryson Care, Bryson Enew and Bryson Recyding. Care and Energy are charities. Recyclttig is a trading social enterprise. Govetning document Bryson Energy is a compmy limited by guatgAtee govemed by Its Memotandum and Articles of Assoaation. Bryson Energy is a registeied charity with the ChaItty Comtnission foi NoIthem Ireland. Bryson EngY is part of the Bryson Charitable Gtoup and oper2tes within the govemance sttucttlles of the Gtoup. The Trnstees act within tbe powers oudined in the Charity's Memoiandum and Articles of Assouation and within the tenns of dd¥dted authority from the Member, Bryson Chatitable Group. The B02rd meets on a quartetly basis, and has set out a Statement of Resetved Mattets deAdy identifjryng those mattets which iequire decision by the Trustees. At each Board meeting the Trustees review M2n2gement Accounts and a Ditector's Report. The Directog5 Report allows the Ttustees to momtor perfonnance against the agreed annual plan. The Board reviews its own and the eEEectivene5s of individual Trustee5 On an annual basis and tskes any necessary steps to ensute both continue to work well. The Chairnian and tl)e Trustees Iecruit 2nd select new Trustee5 as needed with the assistance of the Bryson Challtable Group 'Govemance and Nominations ComnLittee'. New Trustees are iecruited on the rdevance of their professional skjlls. and their potenti21 to be able to make a helpful contribution to the govemance of the Chatity. As part of the Iecruitment ptoce5s they are made aware of 2 Trustees, legal obligation undu Chatity and company law. the contcnt of the MemoIandum and Artides of Association, the Board 2nd decision making pIocesses, the business plan and recent financial perfomiance of the Chatity.. An cxerasc has bccn undcrtaken to Ieview tenure and skills of Tmstees, and the recruittnent need going forward on a long-term basis. Trustees. responsibilities In relation to the financlal statements The Trnstees who are also ditectors for the purposes of company12w, att responsible fot preparing the ttustees, report and the finan(ial statements in accordance with apph'cable12w and United Kingdom Accounling Standards (United Kingdom Gener2lly Accepted Accounting Practice). Company law requires the challty trustees tt) piepare fts]ancig1 statements foi each year which give a tme and fair view of the stste of a£fairs of the charitable company and the incoming resouices and 2pp]ication of resources, induding the income and eXPdIttlre for th&t period. In preping these finana21 stAtements, the ttvstees are required to.. Select suitable accounting poliaes and tben apply them consistendy. Observe the methods and piinciples in the applicable Charities SORP; Make judwents and accouating estimates that ate reasonable and ptuden¢ State whether applicable UK Accounting Standatd5 have been followed. subject to any mat121 departures disdosed and explained in the finanaal statements. PiepaIe the financial statements on the going c()ncern basis unless it is appropriate to presume that the chlty will conlinue in business.
Bryson Energy (A company limited by guarantee) Trustees, annual report {continued) For the year ended 31 March 2024 The trustees ire responsible for keeping 2deq112te accounting records that Are suEficient co show 2nd explain dic charity's trans%ctions and th"sdose ilrydi reasonable Accuracit at any ume tlie fjnancial position OF the cliantiy and enable tiiem to ensure diat the fanCiaL statements compl}T with the Comparlles Act 2006. The}r Jre also responsible Eor safeguarding die assets OF che chanty and hencc for taking ieasonable steps for the prevcnuon and detection of fraud and odici iiregulariues. Tlie Trustees are responsible For the mn[ennCe #nd integrity OE the COOrate and finanaal inEomiation inclllded on tlic d]aritable compJrA}y's website. LeSlatiOn in the United Kll)gdom goverrllng the prcparation and dissemination of fjnancial statements m2y differ from legi51ation io other juristh"ctions. Statement as to disclose to our auditors Each of the peIsons who is a trustee at the date of appioval OF this ieport confirLns that. So far as each ttllstee is aware, dierc is no relev2nt Judit in6onnation of which tlie Charity's Juth"tor is un1waie- and Each trustee has t?ken 211 steps diat tlie}T ought to have takcn as i trustee co mike diemsdves awaie OF any rdevant audit infomiauoll and to estiblLslI diAt tlic Cliaiity's auditor is iivare of diat ForMation. ApptY)ved by order OE the membu5 01 thc b0d of Trustees on I q A/t)V L W ]d sgned on dieir bdiaif by.. tson Trusree
GrantThornton Independent auditor's report to the members of the Bryson Energy board Opinion Wc have audited the financial ststements of Bryson Energy, which comprise the Ststement of fmancial aCtivitie5, the Balance sheet and the statement of cash flows for the financial year ended 31 March 2024, 2nd the ielated notes to the fjnancial statements, indudtng a summary of significant accounttng policies. The finanaal reporting framework that ELaS been ipplied in their ptepatation is apphc&ble and United Kingdom Accounting Standards. induding Finanaal Reporting Standard 102 'The Fjnanaai Reporting Standard Applicable ]n the UK and Republic of Ireland, (Urnted Kingdom Generally Accepted Accounting Practice). In out opinion, Bryson EngY'S falla*1 statements.. gAve a ttue and fair wiew in accoidance with United Kingdom Generally Accepted Accounting Practice of the state of the charity'5 affairs as at 31 March 2024 and of its incoming resources and application of resources and cash flows foi the FanUaL Yes then ended. and have been prepared in accordance with the requtrements of the Companies Act 2006. Basls for oplnion We conducted our au(lit in accordance with Intetnational Stand2rds on Auditing (UK) (ISAS (UW? and applicable law. Our tesponsibilities under those standards ate furth described in the 'Responsibilities of the 2uditoi for the audit of the financial statements, Section of our report We are independent OE the charity in accordance with the ethical requirements that are tdevant to our audit of the finanaal statements in the United Kingdom. namdy the FRC'S Ethical Standard and the ethical pronouncemthts established by Chartered Accountants Iiejand. applied as determined to be appropriate in the circumstances of the entity. We have fillfilled our Oth ethical responsibilities in accoidance with these requirements. We believe that the audit evidence we have obtained is sufficient and apptoptiate to provide a basis for our opinion. Conclusions relating to golng con¢em In audiling the financi21 statements, we have conduded that the ttustees, use of the going concem basis of accounting in the pIeparation of the fjnancial statements ts appropllate. Based on the work we have puformed, we have not Identified any matetial uncertayJ]ties relating to event5 or conditions thal individually or collectively, may cast sgnificant doubt on the tharity's abiliry to coniinue a5 a going oncern Eor a petiod of at least twdve months from the date when the fjnancial statements are 2uthoJised Eor issue. Out responsibilities, and the Iesponsibilities of the trustees, viith respect to going concern are desctibed in the relevant sections of thi5 report.
f> GrantThornton Independent auditor's report to the members of the Bryson Energy board (continued) Other information Odier inFoImation compiises tlie inFormation itlcluded in the Annual Repoit, otlier th2n the financial statements and oui Auditor s repoit tlicreon, includmg die Tstee$, Annuil report. Tlie trustees are responsible for d)e other information. Oui opinion on tht 6fft1ncial statemcnts docs Aot covu dic infoimii tion and, elcept to t11e extent othetwise explLatly stated in our report, Ive do not express any form of assurance condusion diereon. In connection iwtl) our iuih"t of tlie fancIal qtirements, our responsibilit)T is to re1d die other infollnation 1nd, doing so, considcr wlictlicr thc odicr informAtion is matcrially incoAsistcnt ivith tlic fininci¥11 st&1tcmcnts or oiir knoivlcdgc obt1ined in thc 111dit, or otlicThvisc 1PPCAfs to bc mli tcri1& lli-. LSsL11£d. IF ivc idcntit!, siicli matcri&l1 Inconsistencies in the Em1na11 staiements, Ive are required 10 deterille wliedicr diere is A tniteriil mLssrAiemcnt in the fanCl statements or i materL21 misstatement OF die other infonnation. IE, based on the work we liave perfOIed. Nve conclude that diere is a material misstatement OE this other inFoimatton, Ive aie iequired to repoit diat f3Ct. We have nothing to repoIt in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion. based on the work llndertiken in the course of the 2udLt: the infonnation Ven in che Trustees, annual report foi the fmancial year Eor whicli the finanoal statements 8Ie prepared is consistent ividi the finanaal statements. and the Trnstees, annual report has been prepared in accordance wlth apphcable legal requirement5. Matters on which we are required to report by exception In the h'ght of the knowledge and understandll]g of the charity and its environment we have obtsined in the course OE the audiL we have not identified material misstatements in the Trustees, annual IepoIc . We havc nothing to repott in resPCCt of the Following m&tters in Idation to which the Companies Act 2006 requires US to Ieport to you if, in oui opinion.. adequate accounting records have not been kept, or retnS adequate Eor our g4udit have not been teceived from brnnches not visited by us. OI che fjnancial statements are not in agreement with the accounting recoids and retums. or certain disdosures of trn5tees' remunerauon specified by law are not mAde' oi we have not received all the information and explanations we require for our audit. OI the trustees were not entided to take advantage of the small companies, eMptionS from the requirement to prepare a sttategic repoit or in preparg the TnE5tees' annual iepoit.
GrantThornton Independent auditor's report to the members of the Bryson Energy board (continued) Responsibilities of management and thoso charged wlth governance for the financial statements As explained more lully in the Trustee's allnu ieport, management is iesponsible for the prepardtion of the fin2niial statements which give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice, including FRS102 2nd for such intemd control as the Tn)stees deterniine is necessary to enable the preparation OE fmancial statements that are Eree from materi2L misstatemeni whether due to fraud oi erIoI. In prep2nng the fanCIaL statements, m2n2gement is responsible for assessing the drity'S abdity to continue as a going concern, disclosing. as app]icable, matt$ Ielated to going conc and usmg the going concem basis of accounting unless man%ement eith intend to ]iquidate the d]aiity or to cease operations, or has no re2Iistic altemative but to do 50. Those charged with govemance are responsible for oVSeeing the challty's finan¢ial repoIting piocess.
GrantThornton Independent auditor's report to the members of the Bryson Energy board (continued) Responsibilities of the auditor for the audit of the flnanclal statements TEie objcctives of an %uthtor 2re to obcain reisonable asSianCe about whether tlie financial statements as a ivliole #re Free from mirer111 tnisstltement, whctlier due to fraud oi crroi, and to tssuc £luditoi's repoit tliat includes the opimon. Reasonablc issurance is A Ii¥h level OF 28sunnce, but is not a 8U1rantee diat an aiidit conductcd in ccord1llce widi ISAS (UI<) Ivill aliva!TS detect J materi21 misstatement ivlien it eusts. mStatementS can arisc from fraud or error ind Are con5idcicd mAtcIial il, individuall}, OI in tlie iggregate, tlie}.' could re4sonibl}'. be expected to Influencc dic cconomic dectsion.£ OF users raken on die b1sis OF tliesc finAnciAL stAteentS. A fiirilicr dcsciiptioii of an iuditor 5 rLspon4ibiliLies for ilie iudit of tlie fin2ncLd st1rcmcnts is IocAtcd on tlic Pinana11 Reporting Council's website at .Eic.or auth.tor re . Tl]is dCtiptiOn Eonns part OE oui auditor's report. EAplaiiJtion Js ro ii.-liJt eAieJJt the Aiidit il'as considered C4ipable of dctectin¥ itreguldritJe&, incliiding fr.qiid Irregularities, including fraud, are instances of non-compliance with 12Ivs and regulations. We design procedures in Ie urydi our iesponsibth"ties, outhned abovc, to dctcct material misstatements in respect of irxeguL1riues. indudll]g Eraud. Owing to tlie inherenr h'mirauons OF an audit, diere is an unavoidablc risk that materjal mi.%%ta¢ement in the fanaL 5tatcments may not bc dctcctcd, even diougli the audit Is properly planned and perfoimed in accordaoce widi ISAS (UIQ. The extent to wkn.ch our procedures are capable of detecting regUlaritieS, induding fraud, is detailed below.. Based on our unde15tanding of the chirity and industry, we identified that die piincipal risks of non-compliance with law5 and regulations related to compliance with Data Piivacy jaw, Employment Law and Pen510ns Legislation and we considered the extent to which non-compltance might have a material effect on the finanaal statemencs. We also considered those laws and Iegulations that have a direct impact on the pIepaiation of the finmcial statements such as the Companie5 Act 2006 and UK tax leSIatiOn. We evaluated management's incentives and opportunities for Eraudulent manipulation OF the financial statements (including the nsk of override OF controls), and detertnined that the principal risks were ielated to posiing inappropllate journal entries to manipulate finAL Pf0]manCe and management bias through judgements and assumptions in signifLcant accouniing estimates, An particular in Idation to sigtllEtcant one-off OI unusual trnnsactions. We apply proFessional scepticism through thc audit to consider potential deliberate omission or concealment of signLfLcant transacuons, OI incomplece/inaccur8te disdosures An the finanaal statement. In iesponse to these pIincipaE Iisks, our audit pioceduies induded but we not limited to: inquiries of management on the poliries procedures in place regaiding compliance with laws and regutations, induding consid&tion of known oi suspected instances OE non-CoMp.ance and Wheth they have knowledge of any actuaL 5U5pected ot alleged fraud. ' gaining an undstanding of che intemal contsols estsblished to mitigate risk ielated to fraud. ' inspection of the charlty's regulatory and legal correspondence and teview of minutes of board meetings dwing the year to collaboIate inquines made" 10
GrantThornton Independent auditor's report to the members of the Bryson Energy board (continued) . discussion amongst the engagement team in idation to the identified laws and iegulations and regArdiag the tisk of fraud, and remaining alert to any indications of non-compliance oi opportunities for fiaudulent manipulation of financial statement5 thioughout the audi¢ ' identifying and testing journal entries to addres5 the risk of inappIopllate journals and management Ovride of • designing audit procedutes to incoTorgte unpredictabi]ity atound the nature, timing oi extent of our tesling. • challenging assumptions and judgements made by management in their significant accounttng estimates. indudirtg the cattying vylue of fixed gssets. and revenue tecognition" and • ieview of the finanaal ststement disdosures to undetlying supporting documentation and inquities of management. The ptitnary responsibility for the ptevention 2nd detection of irregularities inclu(lll¥ friud rests with those chged with govemance and man2gemenL As with any audi¢ there remains a llsk of non-detection or iriegu]atities, as these may involve collusion, forgery, intentional omissions. misteptesentations or overIide ofinternal controls. The purpose of our audit work and to whom we owe our re5POnsibilities This ieport is made solely to the charity's membets, as & body, in accordance with chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's memb5 those mattets we are required to state to them in an auditorfs report and for no other purposL To the llest extent permitted by law, we do not accept ot a55ume responsibi]ity to anyone other th[ the chlty and the challty's members as a body. loI our au(lit worK fox thib iepoti ot fur the opinions we have fonned. Neal Taylor (Senior statutory auditor) foI and on behalf 0£ Grant Thornton (Nl) LLP Charted Accountants & Stattitory Auditots Statutory Auditois Belfast Date.. 12 December 2024
Bryson Energy (A Company limited by guarantee) Statement of fmancial activities (incorporating income and expenditure account) For the year ended 31 March 2024 Restricted Unrestticted funds nds 2024 2024 Total nds Total funds 2023 2024 Note Income from: Cliaritable activities OdicI income 2,442 J38 2,756,852 100,809 5,199,190 100,809 3.099.910 94.536 Total income 2,442 J38 2,857,661 5,299,999 3,194,44() Expenditure on: Cliiiitible activiues 2,442 J38 2,612,111 5,054,449 2,988,883 Total expenditure 2,442J38 2,612,111 5,054,449 2,988,883 Net income Transfers bettveen Funds 245,550 245,550 205,563 14 Net movement In funds 245,550 245,550 205,563 Reconciliation of funds: Total funds brouglit foThvaid Net movcment in Eunds 6,737 1,045,250 245,550 1,051,987 245,550 846,424 205,563 Total funds carried fonmard 6,737 1,290,800 1,297,537 1,051,987 The Ststement of financial activities includes all gajns and10sSC5 recogtllsed in the year. The notes on pages 15 to 31 form part of these fancIal statements. All sttnounts late to conlinued operations. 12
Bryson Energy (A company limited by guarantee} Registered number: N1603445 Balance sheet For the year ended 31 March 2024 2024 2023 Note Flxed assets Intanble assets Tangible assets Investments (196,951) 789,661 17,326 610,036 (291,487) 792,380 17,326 518,219 io Current assets Debtois Cash at bank and in h9nd 12 18 805,197 531,951 1,337,148 649,647 572,793 335,981 908,774 375,006 Cteditors.. amounts falling due within one year Net current assets 13 687,501 533,768 Total assets less current Ilabilities 1,297,537 1.051.987 Total net assets L297,537 1,051,987 Charlty funds Restricted fimds Unrestticted fiu]ds 14 14 6,737 1,290.800 6.737 1,045,250 Total funds 1,297,537 1,051,987 The Trustees aclu]owledge their responsibilitie5 Eor complying with the requirements of the Act with respect to accounting records and preparation OE finanaal statements. The finanaal statements have been prepared in accordance with the ptovtsiorts applicable to entities subject to the small companls regime. The finana21 statements wete #pproved and authorised for issue by the Trustees on I qék /VO ILt and their behalE by.. atson rustee The notes on pages 15 to 31 forn] part of these financial statements. 13
Bryson Energy (A company limited by guarantee) Statement of cash flows Forthe year ended 31 March 2024 2024 2023 Note Cash flows from operating aetivltles Net cash used in Opting activities 17 278,619 242,015 Cash flows from investing activities Purchase of tangible FLxed se¢S (82,649) (209,435) Net cash (used in)Iprovided by investing activities (82,649) (209,435) Change in cash and cash equivalent5 in the year 195,970 32,580 Cash and Cl& sh eqwvalents at tlie beyoning of die year Cash and cash equivalents at the end of the year 335,981 531,951 18 335,981 Thc notes on pages li to 31 fomi P*Lt OE thcsc st21einenis 14
Bryson Energy (A company limited by guarantee) Notes to the fmancial statements For the year ended 31 March 2024 General inforniation Bryson Enetgy is a company limited by guantee m NOrthn Ireland. incoLporAted under the Companies Act 2006. Its regLStered office is 2 Rivers Edge, Belf2sL Noithem Irdand, BT6 8DN and it has company registtation numbei 0£ N1603445 2nd chanty registration number of 100960. The principal activities of the metged entity are to assist e1 poverty households through Energy Advice and measures in homes and the provision of training, support, exercise and skills to encouiage individuals and young people to teali5e potential. Accounting policies 2.1 Basis of preparation of financial statements The fJnanc121 statements are pIepaied on a going concern basis, under the htstoucal cost convention and in accordance with Section IA of Financ Reporting Standard 102, the Fman021 Reporting Stsndard 3pp]icable in the UK and the Republic of Irdand and the Companies Act 2006, unles5 otherwise noted the accounling poItaes below. They have been prepared in accordance with applicable law and accounting st2ndards issued by the Fin2nci21 Repothig Council, induding (FRS 102) 'The Financial Repot(ing Standard applicable in the UK 2nd Republic of Iieland (FRS 102) and the Statement of Recommended Practice- Accounting and Repotting by Chatities, effective 1st January 2019 CSORP,). Bryson EngY meets the defmition of a public benefit entity under FRS 102. On 30 September 2019 the challty enteted into a charity combination with Btyson tAgan5ports and Bryson Fututeskills Limited, which met the rquirement of Section 27.4 of Charities SORP (FRS 102) - Criteria foi merger accounting. Accordingly, the combination has been accounted foi as 2 mergcI. As a result, the financial statements are presented as if the combination had been effective from l April 2018. The preparation of financial statements in comp]iance with FRS 102 requites the use of certain uitical accounting estimates. It $0 requires management to exaSe judgement in applying the Challty's accounting poliaes (see note 3). The financial statements are ptepaIed in sterling W, which is the fictional cullency of the Ltity. 2.2 Golng concern After revtewing the chatity's forecasts and projections, the tnteeS have a reasonable expectation that the chlty has adequate resources to continue in operational existence fot the foIeseeable tte. The charity thefore continues to adopt the going concern basis tn prepallng its financial statements. 15
Bryson Eneryy (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 Accounting pollcies (contlnued) 2.3 Income All income 15 recognised once the Chanty has entidement to the income, it is probible that the income will be received and die amount of itlcome receivable can be znea5uied reliably. The Iecognition of income Erom legaaes is dependent ort establishing entidemen¢ the probability of receipt and the ability to estimate with sufficient accuracy the amount receLvabLe. Evidence oEentitlement to a legacy exists when the Charity has suffiaent ewdence thit 2 f¢ his been left to them (tlirough knowledge 06 the existence of J Va"d ill and tlie death of the bcncfactor) and the executor LS satisfied diat tlie property in question ivill not be Iequiicd to satisfjT cIAimS in dic cstAtc. Recapi of a legac}F rnust be rccognLscd when it is probable diii It ivill be received 1nd die 62 value OF the amount reccivxble, whicli will gcnerally be the expected cisli Amount to be disuibuted to tlie Cl]lty. can be reliably measured. Income Er()m contrxcts For tlie suppl)F of services is Iecognised ivitli tlic dcliirc4T of die contracted service. "I"Iiis i% cli%%ifiLd U(IlCStiictLd lund4 iiiilLSS diLfL is a coiitiictuil rcqullciiiLnt for it to bc spent oil a particuli1r purp05c and rcrurncd if iinspcnt, ivl]LclI cise ic mil }, be reg11 Ided a% restticted. Revenue from 3 contract to provide seLvices is recognised in thc pcriod in wliicli the scrvice5 are provided in accordance widi the stage of completion OF die contract wlicn all of thc followjng condillons ire satisfied.. - the amount of revenue C be measured reliibly. - it Is probable diAt die Groiip receive the consideration due under the contract. the stage of completion OF dje contract at dic cod of the rcporting pcriod can be measured reJtibl}Y' Jnd the costs incurred 2nd the costs to complete tlie conttact can be measured reliably. 2.4 Expenditure Eypendicure is recognised once there is a legal or constructive ob]igation to transfer economic bencfit to a third party, It is probable thit 2 transfer of economic benefics be required in setdcmcnt and thc amount OF die obligation can be measured Ieh'ably. Expenth'ture is classified by activity. The costs OF each activity are made up OF the total of clirect costs and Shared cost5, induding support costs involved in undertaking each activity. Direct costs atttibutable to a single activity are allocated direcdy to that activity. Shared costs whtch conttibuce to more than one activity and suppoIt Costs which are not attributable to a single activity are apporcioned betrveen those activitses on a basis coAsistcnt with the use OE resources. Central stalf costs are 3Jlocated on the basis of time spent, and depreciation charges allocated on the poruon of the assevs use. Expenditure on charitsble activities is incuIred on direcdy undertaktng the activities which fither the Charity's objectives, as well as any associated support costs. GovnIAce costs include those costs associated with meeting the constitutional and statutory requirements of the charity and indude the audit Eees, costs OF legal advice Eor trustees and costs linked to die strategic mAgeMent OE the chirlty, Jnduding tLUStee meetings. All expenditure is inclusive oEirtecoverable VAT. 16
Bryson Energy (A company limited by guarantee) Notes to the fmancial statements For the year ended 31 March 2024 Ac¢ountlng policies {continued) 2.5 Intangible assets and amortisation Negative goodwill is capit21i5ed and recognised in the profit 9nd loss in the pellod in which non-monet assets are recoveted, whtch is considered to be 5 years. AmoItisation is calcLdated as to write off the cost of an asse¢ less its estimated residual value, over the usefid live of that asset. All intangible assets are considered to have A finite useful life. If a re]i2ble estimate of the use1 life cannot be m2de, the usefid life shall not exceed tell ye&r5. Amortisation is provided on intangible assets at rates calculated to write off the cost OE each 2sset on 2 straight-line basis oveI Its expected use1 life. Amortisation provided on the following basis: Negative goodwill 20010 straight line 2.6 Tangible fixed assets and depreciation Tangible fixed assets 2re initially recognised at cost. After recognition, urtd the cost modeL tangible fixed assets are measured at cost less accumulated depreciation 2nd any accumulated imp2tmJent losses. All costs incuried to bring a tangible fixed asset into its intended wo&ing condition should be induded in the measurement of cosL Depreciation is charged so 2S to 8lbcate the cost of tangible &¥ed assets less theit residual value over their eslimated usefill live5, using the straight-line method. Depieaation is provided on the foIiowing bases.. Long-temi kasehold property Plant and machinery Motor Vekn'cles Office equipment Fixtures and fittings 2 % striight line 20_250/0 Straht line 25 /0 straight ]ine 250/0 straight line 250/0 straight line 2.7 Investments Investments held as fixed assets are shown at cost less pIovision for impairn)L 17
Bryson Energy (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 Accounting policies (continued) 2.8 Revaluation of tan9lble fixed assets ndLv£dual fieehold and leasehold pIoperues aie carried at current year value at fa(r value at die date OF the revaluation less an}r subsequent SLccumuloted depreciation and subsequent accumulated impairnent losses. RevaluariorLS undertaken with suffiaent regulaiity to ensure die carrying amount does not diEler materigjly fIom that which would be detemiined using fair value at the Statement OE [anCIal position date. Fair values aie detenned Fiom market based evidence normally undertaken by proFessionally qualified valuets. Revaluation gxitLS and losses are Iecognised in other compIehensive incoine unless losses exceed tlie previousl)F recogrnsed 81$ or reflect a dear consumptson of economic benefits, wlucli case die eicess losses are recogrnsed profit or loss. 2.9 Debtors Trade and other debtors are recognised it the setdement amount aFter any trade discount oFfered. Prepayments ue valiied ai the amouni PrePd nci OF any trade discoiinrs duc. 2.10 Cash at bank and in hand Cash at bank and in hand includes c25h 2nd short-term highl}, hquid mvestsnencs with a short MirIty of thrcc mond15 or Icss from thc datc OE acquisition or opcrllng of tlic deposit oi similar account. 2.11 Liabilities and provisions Liabilities and provisions are recognised when there is an obligation at the BalAnce sheet date as a result OE a past event, it is probable that 2 ttansfei of econon)ic benefit ivJJi be requixed in settlement, and the amount ol die settlement can be estimaced reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received 35 advanced payment5 foi the goods 01 5ervice5 It must prorride. Provisions are melsured at the best estimate of the amounts required to setde thc obligxtion. Ivhere the cFEect of the time value of money is material, the pIovision is based on the present valuc oFthose an]ounts, discounced at the pie-tax th'scount Iate that Ieflects the risks specific to the h'abiiiry. The unwinding OE the discount is iecogmsed in the Statement of financial activities as a fjnance cost. 2.12 Holiqlay pay accrual A liabillty is Iecogmsed to the extent OF any unused hots'day pay entitlement wkn'ch is accrued at the Balance sheet dace 2nd carried Forward co tUre pellods. This is measured at the undiscounted salary cost OE the future holiday entidement so accNed at the Balance Sheet date. 2.13 Financial in5tTuments The Chatity only has financial assets 9nd financigl 'abilItieS of a kind that quah'fy as basic financial instruments. Basic financial instwments are initially Iecognised it ttansaction value and SubSequtIY measured at their settlement value with the exception of bank loans which are subsequendy measuIed at amortised c05t using the efEective intetest method. 18
Notes to the fmancial statements For the year ended 31 March 2024 Accounting pollcles {¢ontinued) 2.14 Operating leases Rentals paid under opeiating le2ses are charged to the Statement of financi212ctivities on a sttaight line basis over the lease tertn. 2.15 Pensions The Challty opteS 2 defined contiibution pension scheme and the penston charge Iepiesents the amounts payable by the Chty to the fund in respect of the yeat. 2.16 Fund accounting General fidS are unte5tricted funds which are avgilable fot use #t the (liscretion of the Trustees in furtherance of the general objectives of tbe Ch2tity which have not been designated for oth PuOses. Designated fidS comprise uniestricted funds that have been set aside by the Trustees for particular purposes. The gim and use of each desw)2ted fimd is set out in the notes to the financial ststements. Restiicted funds are ndS which are to be used in accordance with speafic restrictions imposed by donots or which have been raised by the Challty for particuiaI purposes. The costs of Iaising and administIng suth funds are charged Winst the speafic fund. The 9im and use of each restiicted fimd is set out in the notes to the financial st#tements. Investment income, gain5 and losses are allocated to the apptoptiite fjmd. 19
Bryson Energy {A company limited by guarantee) Notes to the financial statements Forthe year ended 31 March 2024 Critical a¢¢ounting estimates and area5 of judgement The pieparation of these fancial statements reqlleS the Trustees to make judgements, estimates and assumptions tliit affect the application of policies 2nd repoited amounts of assets and h'3bth"ties, income and e.Ypenses. Judgements and estimates are continually evaluated and are based on histollcal experiences and other Eictors. Indudmg expectations of fure events that are beIieved to be ieasonable under the circumstances. Crillcal accounting estimates 2nd assutnptions.. The Charity makes estimaces 2nd 2ssumptions conceming the tllre. The resulting accountsng estimites and assumptions will, by dellliiuon, scldom equal tlic idated actual results. The cstim¥1tcs and issumprions diat have a 51pificaot iisk ol causing a matcrial adjustment to tlic carrying amoiints of asscts and liabdiries within die neit f1clI1 iyear are (h"scussed below. Critical areas of jiidgement: a) Rccovttability of debtots Estiinates aIL inadc iii Icspcct OF dic recov&bIC Traluc OF tiade and odicr dcbtois. IKqicn assessing tlic Icvd of provisions required, factors Lnclu(]ing current trading &xperLenc41]istoncaL expeuence and the aging profile of debtors 2re considered. b) Long tetm contract accouttting Estimates aIe made in respect of thc financial outcome OE long term contracts. imien unavoidable coscs of fUlfIng a contract are eipected to eyceed committed and (h"scretionat)'. coscs a contract is deemed oneIous and a provLsion is cogniSed immedi2td}'. 20
Bryson Energy (A company limited by guarantee) Notes to the fmancial statements For the year ended 31 March 2024 Income from Charitable actlvltles Restricted Untesttlcted funds fimds 2024 2024 Total funds 2024 General Income Skills for Life and Woik CLERI/Root Cause Family 2nd Childcare Floating Support ERCOL Enetgy Scheme Play Resource Eopean projects UK Ptosperity OCN Grant Income Net Zero Bridges to proessIon European S)ci91 Fund 36L761 1,865,147 361,761 1,865,147 1,107,707 563,859 34,693 43,415 170537 150,797 15,440 789,968 2,596 50,686 19,761 22,823 L107,707 30L188 34,693 43,415 43,850 48.474 262,671 126,687 102,323 15,440 789,968 2,596 50,686 19,761 22,823 Total 2024 2,442J38 2.756,852 5,199,190 Restricted Unrestricted funds funds 2023 2023 Total futtds 2023 Genetai income Skills for IAfe and Work European social fLd European projects CLERI/Root Cause Energy scheme Play iesoutce Blldges to ptogression 30.000 172,749 1,940,680 225,363 92,000 202,749 1.940,680 225,363 92.000 206,748 189,679 237.691 5.000 206,748 46,926 90,749 5,000 142.753 146,942 Total 2023 379,423 2,720.487 3.099,910 21
Bryson Energy (A company limited by guarantee) Other income Untestricted funds 2024 Total funds 2024 Negallve goodwill amortisation Interest income 94,536 6,273 94,536 6,273 Total 2024 100,809 100,809 Unrestricted Eunds 2023 Tot funds 2023 Nepuve goodivill 2mottisation 94,536 94,)36 Toti112023 94,)36 Analysis of expenditure by activities Activiries undettaken ditectty 2024 Support costs Total funds 2024 2024 Charitable activities Governance costs 4,906,796 118,900 28,573 5,025,696 28,573 Total 2024 4,906,796 147.653 5,054,449 Activities undertaken dirccdy 2023 Support costs Total fund5 2023 2023 Chlble acuvities Governance costs 2.857,604 108,096 23,183 2,965,700 23,183 Totsl 2023 2,857,604 131,279 2,988,883 22
Bryson Energy (A Company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 Analysis of expendlture by activities (contlnued) Analysis of support Costs Total funds 2024 2024 Stsff costs Leg212nd professional Governance suppoit costs 118,900 5,389 23,185 118,900 5,389 23,185 Total 2024 147,474 147,474 Total funds 2023 2023 Stsff costs gal and professional Govemance support costs 108,096 9,183 14,000 9.183 14,000 Total 2023 131.279 131,279 staff costs 2024 2023 Wages and salatie5 Social Seclty costs Contribution to defed contribution pension Schemes 2,200,936 188,001 81,637 1,124,493 100,936 55,856 2,470,573 1,281,285 The avetage number of pernons employed by the Charity during the year was as follows: 2024 2023 Employees 93 23
Bryson Energy (A company Ilmited by guarantee Notes to the financial statements For the year ended 31 March 2024 staff costs (continued The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: 2024 2023 In the band £80,001 _ £90,000 In the band fjo.001- £80,000 Kcy managemcnt personnel include all Directors and .4ssistant DeCtorS OE the Chariiy. The totil compens1uon P11d to key m1n1gement pets0[e1 for services provided to the charity wis £ 195,631 (20?J.. £178 ?05). Trustee5' remuneration and expense5 During the year, no Trustees received any Iemuneratton oi other benefits (2023 £NIL -). Duimg tlie ycai endcd 31 Iklarch 2024, cxpcnscs ieimbursed to TrLiStces ivere £ 1,652 (2023 - £ 1,612). Intangible assets Negative goodwill t l ilpril 2023 Addition5 (472,681) At 31 March 2024 (472,681) At l April 2023 Charge EOI the year (181,194) (94,536) At 31 March 2024 (275,730) Net book value At 31 March 2024 196,951 At 31 March 2023 291,487 On 4 May 2021. Bryson Energy acquired the Trade and assets and liabilities OE Play Resource Trading Co. Limited Play Resource Waiehouse Litnited with negative gooduall being generated totalljng £472,681. This is 2mornsed over a 5 year petiod. 24
Notes to the financial statements For the year ended 31 March 2024 l O. Tangible fixed assets iK)ng-temi Assets leasehoId Plant and Motor Fixtutes Office Undet property machinery vehicles and fittings Equipment Consttuctio Total Cost ot valuation At l Aptil 2023 Additions Disposals Capitalized 584.000 140,(KIO 20.480 1,226,599 25,502 87,969 68.353 11,206 2,070,254 6,023 99.878 (17.229) (17,229) At 31 Maich 2024 584,000 140,000 20,480 1,251101 156,322 2,152,903 Depteciation At l Apjil 2023 Charge Eor the year On dtsposals 22.387 11,680 4,667 28,000 6,827 5,120 1.220,705 7,249 23,288 33,319 1,277,874 85,368 At 31 March 2024 34,067 32,667 11947 1,227,954 56,607 lJ63,242 Net book value At 31 Match 2024 549,933 107J33 8,533 24,147 99,715 789,661 At 31 March 2023 561,613 135,333 13,653 5,894 64,681 11,206 792,380 25
Bryson Energy (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 11. Fixed asset investments Other fjxed asset investments Cost or valuation At l April 2023 17,326 At 31 Match 2024 17,326 Net book value At 31 Ivlaicli 2023 17.32(1 At 31 Match 2024 17,326 12. Debtors 2024 2023 Due withitt ofte yeat Trade debtois OtlieI debcois Amounts owed by gioup undertakings Prepayments Accrued income 222,907 31,724 308,888 130,043 111,635 199,077 67,653 90,615 215,448 805,197 572,793 26
Bryson Energy (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 13. Creditors: Amounts falling due within one year 2024 2023 Ttade citditors Amounts owed to group underta]angs Other taxation and SOU security Accrnals Other creditors Deferred income 118,519 44,091 65,232 30.717 101.786 12,414 120,766 52,834 258,776 21,911 197,607 649,647 375.006 The Charity'5 activities fall within the exemption5 afforded by the provision of the Income and Cotporation Taxes Act 1988. Accotdingly, there is no taxation charge in these account5. statemont of funds Balance at 31 March 2024 Balance at I April 2013 Ttansfers in/out Income Expenditute Untestrlcted fijnds Designated funds Designated Funds Genetal funds Gener91 Funds 1,045,250 2,857.661 (2,612,111) 1,290.800 Total Unresttlcted funds 1,045,250 2,857,661 (2,612,111) 1,290,800 27
Bryson Energy (A company limited by guarantee) Notes to the fmancial statements For the year ended 31 March 2024 14. statement of funds (Continued) Restricted funds Energy Scheme CLERI Floittng Support Sure Start ERCOL 6,737 43,850 1.107.707 34,693 301,188 43,41. 789,968 50,686 19,761 2,-i96 4,777 43,697 (43,850) (1.107,707) (34,693) (301,188) (43,415) (789,968) (50,686) (19,761) (2,-596) (4,777) (43,697) 6,737 UK Prospenty Net z.ero Bndgeb to progres.4ion OCN Cyrint Incomc Plai, Resoiirce - Arts P13y Resource- BCC Total testrlcted funds 6,737 2,442,338 (2,442,338) 6,737 Total of funds 1,051,987 5,299,999 5,054.449 1,297,537 15. Summary of funds Balattce at 31 March 2024 Balance at I Aptil 2023 Transfers An/out Income Expenditute Designated fid$ Genual funds Restricted funds 1,045,250 6,737 2,857,661 2,442,338 (2,6J2,111) (2,442 J38) 1,290,81M) 6,737 1,051,987 5,299,999 5,054,449 1,297,537 28
Bryson Energy (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 16. Analysis of net assets between funds Analysls of net assets between funds - current year Restricted Untestricted funds funds 2024 2024 Total fimds 2024 Tangible red asscts Intsnglble fixed assets Fixed asset investrnts cllent assets Cieditors due within one year 789,661 789,661 (196,951) (196,951) 17 J26 17 J26 IJ08,594 lJ15 J31 (627,830) (627,830) 6,737 Total 6,737 1,290,800 1,297,537 17. Reconciliation of net movement in funds to net cash flow from operating activltles 2024 2023 Net income lor the year (as per Statement of Finanaal Activities) 245,550 205.563 Adjusttnents fot: Depreciation chaws Interest expense (Increase)/decrease in debtors Increase/(decrea5e) in ueditors Amortisation 0£ goodmryll 85 J68 71,068 2,422 (30.554) 88,052 (94,536) (232,404) 274,641 (94,536) Net cash ptovided by opetating activities 278,619 242,015 18. Analysis of cash and cash equivalents 2024 2023 Cash in hand 531.951 303,401 Total cash and cash equivalents 335,981 303.401 29
Bryson Energy (A company limited by guarantee) Notes to the fmancial statements For the year ended 31 March 2024 19. Analysis of changes in net debt At l April 2023 Cash flows At 31 March 2024 Cash at bank and in hand 335.981 195.970 531,951 20. Pension Commitments Defined contribiition plans Tlic c11111ry' OPClItC5 A dcfllicd contribiition sclicme Foi dieir emplo!'ee%. 'I'he 14.%et% ()[ tliL gclieme 1rc lield sepaiately Eioin t1105e ol tEie diwcy. Tlie itUl1 contributions payable are diarged to tlie Stateinent of Finanaal Ilctiviues. The amount recogtllsed m income or expenditurc As an expense in relatson to defincd contribution plans was £66,331 (2023: £55,856). The balance unpaid lit tlie }¥ear-end amounted to £22,291 (2023.. £12,413)- 21. Operating lease ¢ommitments At 31 March 2024 the Chariry had commttrnents to make futuie minimum Iease pairyncnts under non-cincellable openting leases as follows: 2024 2023 Not later than l year Latei than l yeaI and not latei than 5 years 110,827 56,902 191,852 160,869 167,730 352,721 22. Related party transactions Key management personnel includes the board of trustees and all member5 OE the chanty'5 management. The compensation paid oi payable to key management personnel in die year totalled £ 195.631 (2023.. 178,205). There are a total of 2 individuals (2023.. 2) considered to be patt of the key management personnd gioup. There were no transactions etIted into with the ttustees. The Company has tsken exemption fIom disdosing related party transactions under Section 33 of FRS 102. 30
Bryson Energy (A company limlted by guarantee) Notes to the fmancial statements For the year ended 31 March 2024 23. Post balance sheet events The are no post balance sheet events iti]pacting the comp2ny. 24. Controlling party Bryson Eneigy is a wholly owned subsidiary of Bryson Charitable GTrup, Company number N1001319 with Iestered office at 2 RIvS Edge, 13-15 Ravenhill Road, BelEasL Northern Ire]and, BT6 8DN. The smallestand Igest group in which the tesults of Bryson Enetgy are consojidated is that headed by Bryson Charitable Group. Copies OE the group finanaal statements are available from the register of companies in Belfast.