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 Riv￿8 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$ SI￿11F1c11]t]i- iiicre15ed ie1cli ind positii"c impict to bcst dch1.cr on our ciiiicnt %tr1tl￿c Ifision
To in¢1ke the
GILlte%t DIEfcrciicc to Ilic GIc14 tLst NcLd.
In sliaping the curreni Strate￿C 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 d￿eCtlY 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 Ell￿gY
Company to develop and ddiver a Nct Zero c2mp&i8n.
Adventure Activities
The acquisition of the Adven￿re Activities provider, Pathways in February 2023 tesulted in a S￿￿ClUt 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' Pot￿till.
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 fi￿Y transfelled to Bryson Energy and will contribute significantly to our
overall f￿ancial 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 ma￿tained 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[i￿tieS with organic growth in Padiwa}ys.
Reserve5 Policy and Going Coneem
Rcscrvcs are needed to bridge dic tizning gap beThveen spending And receiv￿g 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(1it￿C. In Lk.larcli 2024 UnicstLlCtcd iescives freely avaA2ble to
spend, thereEote in the form of investsnents. cash and casli equtV21ents not held Fot restsicted pu￿Ose$ 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 co￿0£￿te structtlle to consist of the parent challty Ptovi(bng management suppor¢
governance and essential programs and Eunding.
Thete 3 subsidialles undet p￿ent 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 En￿gY 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 eXP￿dIttlre for th&t period.
In prep￿ing 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 mat￿121 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 ch￿lty
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 f￿anCiaL 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 m￿n[en￿nCe #nd integrity OE the CO￿Orate and finanaal inEomiation inclllded
on tlic d]aritable compJrA}y's website. Le￿SlatiOn 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 b0￿d 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 En￿gY'S f￿alla*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 F￿anUaL 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 T￿stee$, 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 f￿ancIal 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 deterill￿e wliedicr diere is A tniteriil mLssrAiemcnt in
the f￿anC￿l statements or i materL21 misstatement OF die other infonnation. IE, based on the work we liave
perfOI￿ed. 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 ret￿nS 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 prepar￿g 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 f￿anCIaL statements, m2n2gement is responsible for assessing the d￿rity'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 oV￿Seeing 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 asSi￿anCe 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. m￿StatementS 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 stAte￿entS.
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 d￿CtiptiOn 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
I￿e 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
f￿ana￿L 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 le￿SIatiOn. 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 fin￿￿AL P￿f0]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 w￿e 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 und￿standing 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 Ov￿ride 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 ch￿ged
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 memb￿5 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 ch￿lty 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
Chart￿ed 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 f￿ancIal 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
Intan￿ble 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 Op￿￿ting 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 gu￿antee m NOrth￿n 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 En￿gY 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 ex￿aSe judgement in applying the Challty's
accounting poliaes (see note 3).
The financial statements are ptepaIed in sterling W, which is the fi￿ctional cullency of the ￿Ltity.
2.2 Golng concern
After revtewing the chatity's forecasts and projections, the tn￿teeS have a reasonable expectation
that the ch￿lty has adequate resources to continue in operational existence fot the foIeseeable ￿tt￿e.
The charity th￿efore 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 fi￿ther the
Charity's objectives, as well as any associated support costs.
Gov￿nIAce 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 m￿AgeMent 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 use￿1 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 use￿1 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 Stra￿ht 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 detenn￿ed 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 8￿1$ 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 PreP￿d 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 Mi￿rIty 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 SubSequ￿tIY
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 op￿￿teS 2 defined contiibution pension scheme and the penston charge Iepiesents the
amounts payable by the Ch￿ty to the fund in respect of the yeat.
2.16 Fund accounting
General fi￿dS 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
Pu￿Oses.
Designated fi￿dS 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
administ￿Ing 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 f￿ancial statements reqll￿eS 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 fu￿re 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 f￿1￿clI1 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
fUlf￿Ing 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
E￿opean projects
UK Ptosperity
OCN Grant Income
Net Zero
Bridges to pro￿essIon
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 fL￿d
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
Ch￿l￿ble 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 Sec￿lty costs
Contribution to def￿ed 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 D￿eCtorS 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 fi￿d$
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 r￿ed asscts
Intsnglble fixed assets
Fixed asset investrn￿ts
cll￿ent 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 it￿Ul1 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 etIt￿ed 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
Th￿e 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
Ie￿stered office at 2 RIv￿S Edge, 13-15 Ravenhill Road, BelEasL Northern Ire]and, BT6 8DN.
The smallestand I￿gest 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.