Financial Statements Bryson Charitable Group Forthe year ended 31 Ma￿h 2024 Registered number: N1001319 Charity number: NIC101396 *ADID155S* 2011212024 COMPANIES HOUSE A53 #37 Bryson Charitable Group (A company limitad by guarantee) Contènts Page Reference and administrative details of the Charityg ils. Trustoes and advis•r8 Trustees, report 2-11 Independent auditors. r•port on th• finan¢i*l statements 12-16 Consolldat•d statem•nt of flnanclal activlties 17 Consolidat•d balance sheet 18 Charity l>alan¢e sheet 19 Consolldated statement of cash Ilows 20 Notes to th• flnanclal statements Bryson Charltable Group (A company limited by guarantee) Reference and admlnlstrative details of th• Charlty, Its TrustO•8 and advlsers For the year ended 31 March 2024 Tn•stees P Euiott, ChaAr S Curt3gh, Hon. Treaswet L BIown (resigned 30 June 2023) E Joudeh N Quigley (appointed l August 2023) D Hughe5 (appoxnted 1 Apxil 2023) J Houston (resigned 30 kptember 2023) N Meier D Baker (appoirtted l August 2023) G CArson {appoin¢ed l October 2023) Company reglsteied number N1001319 Charity r•gl8t•r•d numb•r NIC101396 R•g•8tered offl¢e 2 Rivers Edge 13-15 Ravenhill Road Belfast Co. Antrim BT6 8DN Indopend•nt auditors GrAnt Thomti>n IN4 LLP ChArt¢red Accountants & Stattjtory Auditor l2 - 15 Donegall Square West BelfAst BTI 6JH 8ank•rs AIB 11- 1 S Donegall Square North Bdfast BTI 5JA Danske Bank Donegall Square West Belfast BTI 6JS Sollcltors Tughans The Ewart 3 Bedford Square Belfast BT2 7EP Bryson Charitsble Group IA company limited by guarantee) Trustses, annual rèport Forthe year ended 31 March 2024 Key Mana9emant Per8onn•l Chicf Executive OEficer Chief Financial Officer Dirertoi of HR He2d of HR Director of RecyCl￿g Interim Director of Recycling Directoi OE Care Intetim Direcror of Cate Directoi of Ertergy Director of Busine¥5 Development Shane LDgan Moya Johnston aRre DorAn (iesigned 31 Augusr 2023) Gad Ivright (appointed 14 Au8USt 2023) Eiic Randau (iesigncd 30 Sepcember 2023) Kiry Fulton (appoinred 23 May 2023) Jo M￿leY (stood down 31 March 2024) J03nne Neill (appointed l January 2024) N￿e1 Brady Peter Russell Objectlves and A¢livities Tlie principal Activiry of Brjtsort ChAfitAblc Group (B4ison). for rhe yefLr under revieiv. was tlie operatson. development 8nd $upporr of cli*ritl1 ble ser4ices Eor communities. fa￿111¢5 And Indiv￿u￿1S. In sliAping our objcctive$ for tlie ye111 and plinning our ¥cuvicie$, rl)e Tnisrces l)#ve considered tlie Cl)Iriry C.ommi55ion foi Norfl)erii I reliind 811idRiicc on public benefit. Bri'son's mission is to identify. and develop sustainable iesponses to exi5ring and emerging social issues. Ivork is devdoped around die foUoivin8 ¢liaritable objectives". l. The provAsion of services to alkviate pove£ty and social di5advantAge. 2. The devdopment of new services 10 address unrnet And emerging social need. 3. The provislon of 5eEvAces to suppott lamth'es Under stress ns A resiili of poverry, unemplo)Imenr, poor envlronment ot other factols plF4cin8 them at a wifAcani dJ'$2dv#nta8e in souery. 4. The provision of services to support elderly people at a significAo¢ di52dvan¢age in sociery through poverry. ill- health oi otliet factor$. 5. To acr as A resource foi young people. by providmg advAce and A5515tance and oiganisAng pro8fAmmes of pliysical, educational )nd other acuvities as a means OF.. Advancing m life And helping young people by developing thar skdls. capaciues and capabilitie5 to enable tliem to participatc in society as independent. mirure and tesponsible individuals. Advancing educ2ti0n. Rekn'eving unemployment. 6. The provision of trainin8 lind other $uvi¢e$ to strengthen the abiliry of unemployed people to compete in the libour rnarket 2nd [￿d employment. 7. The promotion of good community rditions Acros5 relw'ous. cultural 2nd ethnic divisions. 8. Tlie provision of advocacy seLVACCS for people disadvant28ed thxough 28e, illness, ethnicity, mental health or otlier cxrcum5tance, 50 that thry #re better able ro identify #nd aruculate tlieit needs. 9. The provision of setyices to support the inte￿a00n of immigr8nts, particulArly those in dangu of uperAencAng SOCi21 exdusAOn. 10. The piovi$ion of seriices to develop the capacicy and Skills of the tnembus of socially and economically disadvantaged communiues in such a ￿laY that they are beI￿r able to identify, and help mee( their needs and to partiapare more Eully Art society. I l. The provision foi recreational facilities for the public 8t large. or those who by ieason of their youth, age. infLtmity or dis#bkment, finanaai hardS￿P or social And economic circumstances, have need of such facjlities. 12. The pTrtection and pIeserya(ion of the envitontnent foi pubIic benefit by.. The prnmotion oEwaste reduction. r¢-use tedanxatiofy zecycling, use olxecyded products. Adwancing the education OE the public about aspect$ of WASte 8eneration, waste ￿Tragement and W￿re recycling> Piomo¢ing energy conseNation #nd sustainable energy production. ryson Charitable Group (A company Ilmited by guaran￿) Twstee$' annual report For the year ended 31 March 2024 13 The relief of fjnancial hardslu'p by the recyding and provxsion OF hJrThitute. dothe3 and other household item. 14. To advance the education of the pub]ic in thc conseTration, pIot¢ction and irnpIovernent of the phy51cai and natural envixonment. And without prejudice to the generakn'ry of the foregoing other chatitable pwses. for the benefit of the public a$ the Trustee5 &om time to llme decide. The purposes of Bryson #s an orgawsation charitabk. #s they fall under the 4>proved puzpo$es. as listed in the Chatiues Act (Northern Ixeknd) 2008, specifully: The reb'ef of those in need. The prevention oi zelieE of povetty; The odvaftcement of health: The advancement of environmental protection 01 improvement. The advancement of education. The advancement of citizertslup 01 communiry development; and The advancement of human iights, conthct resolution oz reconciltstion or the proniouon of re￿.oU¥ or racial harmony or equakn'ty and diversA¢y, Setvices were delivered through three subsidi￿1¢5. two charitable and one trading company. These wete as follows: CharliAble Subsidiary Compaftie8: Bryson Cate- 5uvice5 to famdie5 and older people. l. Bryson Energy- pfovAdmg leadership, advlce, support and installation of enew saving measures IA home$, tacking fuel povttty and he]pin8 to reduce ener8y costs for householdus. Promoting active ￿'VIn% he￿th and well-being ia loner city communities. Ptovidmg employnwit and training initiatives to yOUO8 odults and those livin8 with lon8-tetm unemployment. Subsidiary So¢ial Enterprise Tradlng Company: l. Bryson Recycling- prowding kerbside xe¢yd￿g services, civic amenity $ite5, materials iecycling facdities and conunetciai recyclu)g collections. A¢hlovgments and Porform•nc• The 12 months pttiod to 31st Mardi 2024 the Group enibazked on A new 3 yeat strategy and proactively deiiverd services and an emergency response to over 80.000 client5 and recyclmg seryices to OV￿ 500,¢XIO households, exceedfft8 planned torget5. Bry8on Cate his provided ￿Pert care and support to vulner8bk peopk fot over 100 y¢Ar$. IncO￿O￿ted Jn 2011, and a subsAdwy wi¢lun Bryson ChatitAble Group, it ptovides a divetse range of service$ to those in nttd Jndudm the following. 2. Home-based personal cate Eoi vuln￿&b￿ adults. 3. Home bised Fan]dy support servAces to chJ]dren and young people artd theAr c#regivetS. 4. Advocicy support fot adults WAth leArnin8 difficulties and their caregAver$. 5. Housing suppor¢ for Iiish Tiavellus. 6. Advice and support to those seeking Asylum and Ref 7. Piactice learning for SDJdent social wotkets. 8. A nv4V community-based pilot TrxvJn8 Communities, 9nd Emergency response to the cost of fud uisis Bryson Charltable Group {A company Ilmlted by guarantee) Trnstee$' annual report (continued For the y•ar ended 31 March 2024 Achlevements and Pgrformance Over the course of tlie 12-month period to 31sr M￿£11 2024. Bryson Cale underwent some planned organisauonal 2nd stNC¢UL21 change. In the first half of the year die C￿e company continued to provide high quabry tertixry and early intervention Fgmdy Servtces to Heal¢h and Social Care Trusrs and dje Childcare Piitnerslu'p. cr￿15 intervention and $us¢ainAbie 'HeAltl)y Futures, pro8iammes &￿'Vered p05iuve clian8e to over 938 people. From October onwards F2miiy Savices transferred to Bryson Energy company wliicli has Iesponsibth'ry for the deknvery of long- tum rooi cause interventions, where the seLViCe tl)xives and con(Anues to develop communiry based preventauve p£ojects. The Asylum Advice Service. subared in accotdince with applicable legal requirements. Matt•rs on whlch w• ar• r•quiw•d to report by exc•ptlon In the ts'ght of the knowledge and undetstanding of the company and its environment we have obtaitied in the cout$e OE thc audic we have not identif￿d rnate￿ misstaternents in the Trus¢ees' Report, which Andudes the Directo£s' Report And the StrAtegic Report. We have llothitig to ttport in respect of the following matter$ in relation to which the Companies Act 2006 requiEes u$ to report to you if, in our opinion.. adequate accounting record5 have not been kept by the parent Chatity. or teturns Adequate foi our audit have not been received &om branches not visited by us. or the parent Charity financAal statements not in 28reement with the accounting records and rett￿$. ot ertain disdosures of TtU5tees' remuneraiion specified by law are not made: ot we have not received all the infornjation aad ￿pIanItionS we zequire Eor our audit GrantThornton Independent auditors, report to the Members of Bryson Charitable Group (continued) Responsibililles of management and those charg•d wlth 9ov•rnanc• for th• flnanclal st*tom•nts Management is responsible lor che prepara¢ion of thc financ121 statements ivI]ich give a true artd Eoit view An 4ccord1nce witli Urutcd l(ingdom Genctxlly rlccepted Accounung Prncuce. indiiding FRS102 And fot such internal contIol fi$ rh¢ Trusrees de¢crmine is neces514 ry to cnablc thc preparauon of fmanciil storcments that are frcc From marerial mi55tatemenr. IvL]etlier due to friiud oi error. In prcpiiting tlie fman¢i#l statements, minx8Ctnent is responsible for assessin8 tlie Gloiip nd Cl)Iri(y's gbLLiry to conuniie as i going concerrt. disclosirtg, I1S lipP￿cable, matrets related to going concern .1rtd using rlie going conc¢in b2tii5 of Rccoiinuiig iiiiless minigcmcnt eitlier intend ro ]iglLiclitc Illc Group 111d Clili rio. or ro cL'a¥L OPLf¥LUI)1iS, 01 lias no reftlistic alrcrni(ive bLlt to do so. Those chArged Ivitli 8ovttnan¢e ate responsible for overseeing the Group and Cl)nTiry'$ fthan¢ial reporting pr0¢¢55. R•sponsibllltl•s of th• •udltor lor the audlt ol the flnancial statements The objectives of thn *udi¢or to obtain reasonable as$￿Ance ibout whether the fmmncial $tAtemen¢s as A whole ate frec fiom material missiAtement, wlierher due ¢0 frAud oi ellor, and to issue an Auditor5 iepoit tllat Ancludcs their opinion. Refisonible assurince is R liigh level of #ssurnnce, but is not a guarontee thci( an auth't conduc¢ed in Iccoidance with ISAS (UK) alivay5 detecr a mAteriAi misstArement ivhen it exlsts. Mi$statemeftts can atise from rtaud or ettot and axe considered material Af, itidivAduaUy or in the aggregate, they could re2sonably be expec¢¢d to influence the economic decisions of users taken on the basi5 of these fmancial sraremertts. A further desctiption of an Authror's responSAbilities for the au&'t OE the F￿anCIal statements is locA(ed on the Financial Reporttng Council's ivebsite at . This description Eomis part of our auditor's report. GrantThornton Independent auditors, report to the Members of Bryson Charitable Group (continued) EYplAnAtson AS io whAt e.Ytent rhe audit WAS considered CApable ofdetectingwegvjariries, incjuding Cr4ud Irre8ulatt'ties, thcluding fraud, aze instances of non-compts#nce with Iaw¥ and re8ulations. We deswi procedures in Jine WAth our zesportSAbiliues. outlined Abov4 to detect rnaterial misstAtements in re$p¢ct of irye8u]arities, indudin8 fraud. Owtng to the inheient limitation5 of an audi¢ there is an unavoidible risk that material misstatement in the fmancial statements may not be detected. even though the audit is properly planned 2nd perforned in accordance with ISAS (UK). The ¢xtertt to w￿ch our pro¢edure$ ￿ c•p3bk of dctecting irregukn'aes, induding fAud, 1$ derailed belov. Based on our understand￿8 0£ the Company and indusw, we identified that the pzinapal risks of non-comp]iince with laws Ind regulations rdated to compliance with Data Pllvacy law. Employmtht Law and Pensions L£￿slatiOn and we consAdeIed the extent to which non-compliance might have A Mat￿1￿1 effect on the f￿ancial stAtements. We o considered those laws Ind Ee8ulations that have 8 direct impacr on the piepariuon of the f￿ancial statements Such AS the Companies Act 2006 and UK tu le8isliuon. Ive evaluated man&gement's Ancenuves artd opporNnitie$ for fiaudulent manipulAtion OF the fll)ana21 statements (including the iisk of ovettide of controls). irtd determined that the principal risk$ were rdated to posting inappropiiate joumAI entties to manipulate fmancial petfotmance and managtsnent bi*s thtough judgements and #s$urnption$ in SWllGcgnt accountsng esiimgte5. An particular in rtjauon to sigrLLficAnt one-off or unujuai transactions. We apply professionAI scepucism throu8h the audi¢ to onsider pOtertti￿ delibern¢e onussion or conceaLmeni of sAgNficant tr*ns*cuons, ot incomplete/thaCC￿Zte disc105ure5 in the f￿anCIal sfatement. In response ¢0 these princApal risks, our audit procedures Anduded but were not limited to: • inquiries of mfinfigement on the pob'cies and procedures in place regard￿8 COMP￿.￿nCe with I1￿￿S ind regulAtion$, induding conslderation of known or suspected instances of non-compliance ?nd whethei they have knowled8e of any actuaI, suspected 01 alleged Eraud. ' gaining an understandin8 of the internal controls established to mttiKAte risk related to fraud: . discussion amongst the engagemeftt team in relition to the identified IAWS and re8ul2tsons And rewding the iisk OE &aud, and remaining alert to any indi¢ation5 Of non-compknance oi oppoitunities for fraudulent manipulation OE finaAcAal statements throughout the audit. ' Adenttfying and testing journal entsies to addtts5 the £Ask of inappropriate journals and managemenr overiide of . desi8ntng audit procedutes to Inco￿O[lEe unprethctabiliry around the nature, timing or extent of out testin[, ' challenging assumptions iftd judgements made by rnanagement in their 5i8Nfic2nt accounting ￿tiM0t¢s, incluthg the recoverab￿1ry of long tetm contsacts. the carzying value of fAxed as$ets' and tevenue recognition: and . review of the finanaal st#tement disclosutes to underlying suppotting documentation and inquiries of management. The primary responsibility for the prevention and detection of irreylarities indudtslg fraud rests with those chatged with governince and management. As with any audi¢ there remaffts a iisk of non-detecuon ot irregulatitie5, as these may Anvolve collusAOrt, fow, intentional omissions, misrepresentauoos or override of internal controls. Independent auditors, report to the Members of Bryson Charitable Group (continued) The p41Tro8• of our *udlt work and to whom w• •w• our r•sponsibilitS•s This repoir AS made solely to the Chlrity's rnetnbcrs. as a bodytr An accordance witli c112Pter 3 of PAft 16 of the Companies Act 2006. Oui Audit ivork his been underrxken so that ive miglit stAte to the coinpany's membeis tliose matters ive gte required ro 5tnl¢ lo tl)cm in an iuditor's reporr and for no orlier purposc. To cl)¢ &￿eSt extcnr perrnitted by liiv. Ive do not accept or a¥$ume ie5ponsibjkn.ty to Anyone other than the coinpany and rhe company's member$ is i body, foI our audit ivork, for this report, ot for clie opinions ive have formed. Ne￿ Taylor (Senior staw￿ry Rudi¢or) for and on behalf of Gr•nt Thornton (NI> LLP Chartered Accounrants & SraM¢Ory tluditor Belfast Date: 12 December 2024 Bryson Charitable Group IA company Ilmlted by guarantee cons0￿dated Statement of fmancial activities For the year ended 31 March 2024 Restticted Unrestricted d8 fund8 2024 Tot Funds 2024 Total Euftds 2023 Note Income from: Donations and It￿cleS Chatitible acrlvities Othet trading actsvittes Invesrments Other income Total Ineome 3,960 9J86,028 5,073 Z3,172,218 19,616,596 77 J36 188,887 43.060,110 118,872 22,402.972 20,191.666 61,989 104.526 42,880.025 13,786,190 19,616,596 77J36 188,887 33.670,122 9,389,988 Expendlture on: Raisll)8 funds Charitable activities Total exp•nditur• 18,270J93 14,734.114 33,004,507 18,270J93 L1,949,048 42,219,441 18,061628 23,003.162 41.065.790 9.214,934 9,214,934 Net ￿lAS/00S5¢s} on investments N•t In¢•m• b•for• t•xation 201280 867,895 202280 1,042,949 193,548 1,620,687 175,054 Tgxation N•t In¢om• *ft•r t•xatlon 12 (22L996) 645.899 (221996) 820,953 (114,801) 1,505,886 175,054 Trawfers between fijnds 21 8.920 (8.920) Net movement In lunds 820,953 1,505,886 R•¢on¢lll?tl•n of fund&. Total fvnds broughr foNAtd Net movement in funds 311693 183,974 14888,030 636,979 12.200,723 820,953 10,694.837 1,505,886 Total fvnds ¢arrl•d forw•rd 12 525 009 13,02 676 12 200.723 The Cons0]id￿ed ststement of f￿ancial xctivits¢5 indude5 all gAin$ and losses IKo8nised in the yeot. All ggins and105ses recogni5ed in the year zelare to the conrinuing opexations of the gtoup. The notes on pages 21 to 52 fotm part of these financial $tatemertts. Bryson Charitable Group (A company limited by guarantee) Rogislerod number: N1001319 Conso]idated Statement of fin2ncial Position For the yoar ended 31 March 2024 2024 2023 Note Fixèd assets Intangible #sse¢$ TIn￿ble Issets Investments 13 14 (193,906) 8,571,029 3,454,027 11,831.150 (276.262) 7,708J78 3.174412 10,606.528 Cuttant ••8•t# Stocks Debtoxs Ca51i ar bank and in liand 16 17 69.472 4,735,610 7,025263 11,830J4S 79,826 4,546.986 5.675,649 10,302.461 Credi¢ozs.' amourtcs Eall'lng due within one yeo'r 18 (8,838,289) ,600,493 Ngt curr•nt assets 2,992,056 2,701 ¢)68 Total assets l•ss current liabllltles 14,823,206 13,308.496 Creth'tots.. amounts fAllu]8 due after mole tl)an one year Piovislons for liab￿lti 19 (1,144,175) (657J55) (672,414) (435,359) 20 Tot•1 ngt ass•ts 13,021676 12,200.723 Ch•rlty funds Re8tricfed funds: Restricted funds 496 667 312.693 21 21 496,667 12,525,009 312,693 11,888,030 Unrestsict¢d funds Tot•1 funds 13 021,676 12.200.723 The Tn￿tee$ 2cknowled8e their responsibilities for complymg WAth the requirements OE the Act with respect tts Iccounrmg lec0￿3 and prepuation of finanual statemenrs. The financAai stAtements wexe ippKoved and •uthori5ed for Assue by the TNstees on slgned on theit behalf by.. P Elliott (Chair of Trustees (rru$tee) The nores on pages 21 to 52 folln part OE these F￿anCIal statements. Bryson Charltable Group (A Company Ilmltsd by guarantee) Registered nurn￿r: N1001319 Charity Statement of financial position For the year ended 31 March 2024 2024 Note Fixed assets Tangble assets lrtvestments 14 15 2,132.639 5,686,701 7.819,340 2,252,155 5,407.086 7,659241 Currenl •ss•ts Debtozs Cash At bank and in hand 17 48,825 1167,571 4216,396 41,883 2.135,189 2.177.072 CreditOZ5'. amounts Ealling due within one year 18 3,173,141 1593,013 N•t ¢urr•nt Il*bllltl?• l aB••l• (956,745) (415,941) Total assets less current liabllltlfjs 6.861595 7.243,300 Total n•t as8•ts 6,862,595 7,243,300 Chafflty funds Restricted Eund$ 21 8,307 8,307 5,507 5,507 Unrestricted Eunds Designated fimds General fimds Revaluation zeserve Total untestticted 6ffids 21 21 4,785J74 2,068.914 11,000 4,563,581 2,663,212 21 6,854,288 7.237,793 Total funds 6,862,595 7.243,3(x) The Trustees Acknowledge their resportgibiliries for complying Vjith the requwements of the Act with respect to #¢countio8 zecords and preparation of fLnancial statements. The financial Statements were app￿Ved and authorised for issue by the Trustees on Signed on their beha]E by: "WcL4 LL P Elliott (Chair of TTh￿tee5) (rntstee) The aotes on pages 21 to 52 Eotm part of these fuioacial srarements. Bryson Charitable Group IA company limlted by guarantae) Consohd2ted statement of cash flows For the year ended 31 March 2024 2024 2023 Note Cash flows from operatin9 actlvlties Net casli generated in opexating Activities 24 2,487,477 4,18J,325 Cash flows Irom Investing activitl•s Proceeds fr¢)m the sale of tangible fixed Assets Purchase of tan8Jble fLNed assets Purchase of tash invesunen($ Pr¢xecd$ of di$p¢yJal ol c1t sh Anvestmenrs 8,600 (678.528) (141,248) 79,259 (1,858,918) (155,414) 78,079 N•t cash {used Inyprovided by inv•stlng actlvliles (1,936,253) 31.917) Cash flows from financing actSvllle$ fovement in [11111 ncc Icascs 800,874 (178,386) Net cash used In Ilnanclng activltles 800,874 (178,386) Chan9• In cash and cash •qulvalents On th• y•ar C45h and cash equivalertts at rhe beg￿nIng of the year lJ52,098 5,672,033 3,273,022 2,399,011 Cash and cash •qulv•l•nts •¢ th• end of the year 26 7,024.131 5,672.033 The notes on pAges 21 to S2 fotm paxt of these fmancial Statements ryson Charitable Group IA company Ilmited by guarantee) Notes to the fmancial statements For the year onded 31 March 2024 G•neT•l Informatl•n Bryson Chuitable Gtoup is 2 company limited by guarantee in Northem Ireland, incotpotated under the Companies Act 2006. Its IegAStered office is 2 Rivers Edge, 13-15 RaTJd]ill Road, BdfasE Northern Itd2nd, BT6 8DN and it ha5 compaay iegisttation number OE N1001319 and charAty rwtsation number OE NIC101396. Accounting policies 2.1 Basls of pr•par•tlon of Ilnanclal statem•nts The fminciai statements att prepared on A going concern basAS. under the h￿torIcal c05t convention unless othetwise noted in the accounttng poLt'cie5 bdow. They have been p£ep￿ed in accordance with app]icible law and accounting standards Assued by the FAnanual Reporting CounciL including (FRS IO¥ 'The Financial Rcportiog Standard applicable in the UK and Republic OE IIeland (FRS 102) and the StatemerAt of Recommended Pr8cuce- Accounung and Repotttng by CharAties. effective 1st Jartu 2019 ¢SORP'). Bryson Chatitabk Gtoup meets the deEthition of a public benefit enury under FRS 102. Th¢ Consoltdated sts¢ement of financial activities (SOFA) and Consolidated balance sheet consolidate the fJnAncial statements of the Ch%ri¢y md it$ Subsithry undeitakings. The results of the subsidwies u¢ consolidated on a ime by line ba515. On JO September 2019 the Bryson Cate entered into a chaEity combination with Bryson Intercultuxal and Bryson Energy entered into a chatiry combAnation Bryson Lagansports and Bryson Fututeskill5. both of whAch met the requirement oESection 27.4 of Chariues SORP ￿￿5102) - Criteria for merger accounting. Aeeordingly, the comblnation has been accounted for 28 A met8et. As a resul4 the fInanci￿ stitements re presented as if the combAnauort had been eEfective &om l Aptti 2018. The Charity has taken advantagt of the exemption allowed undet section 408 of the Comparties Act 2006 and has not ptesented its own Statement OF fjnancial activities in these fmancial statements. The ChAtiry has taken advanta8e of the follcAvirt8 disclosuxe exemptions in prep*ung the8e [￿ancIal st#tements. as permitted by FRS102 "The Fin￿¢191 Reportsng Standard applicAble ITh the UK And Izdand" - the zequirenients of $e¢tion 3 Financial Statement Presentation paragraph 3.17{d): - the iequxtenients of Section 33 Related Paty Disdosures paragraph 33.7. - the r4uirements of Section I l Basic FinAncia] Insttuments par#8fAph 11.41. The pzeparation of finanaal statements in compbance with FRS 102 requires the use of certain Uitic81 accounting estimates. It also iequires management to exetcAse judgement in applying the Company's accounting pob'cies (see note 3). The fthllnu21 Statements ue Prep￿ed in sterIing (O, which is the fijnctional currency OE the efttity. 8ry60n Charltable Group (A ¢ompany Ilmlted by guaranteol Notes to the fLt]ancial statements For the year ended 31 March 2024 A¢countin9 poli¢l0g Icon¢inu•dl 2.2 Basis of consolidatlon The consob'datcd fmancial st1¢ tements present rhe result5 of ¢lie CliAnty and its oivn subsith'Aiies C'¢he Group") as if thcy EOEM a single entity. Intercompany transactions and balances be¢ween group companies are thetefore elxminated in fijll. Tlie consokndated finAncial statements meo￿o￿te the iesulrs OF business combinauons Us￿8 rhe purchase rnediod. In the Statement of fmancial posiuon, the acquiree's idcnuG2ble assets. li4ibiliues and conungen¢ liabikn'ties #re iniuolly reeogmsed fif their EiAt vAlue8 ar the thcqwsition date. Tl)e result5 of Rcquitcd operations firc includcd in tl)e Consoljdaicd St41tcmenr ol FinAnci%d Acuvitic5 the dArc on Ivhich control is obtAined. Tliey nre deconsokndAted from dic dnte control ceAses. Tlic Company l)gs taken #dvantage of the excmptson Altoivcd linder section 408 of the Companies Ac( 2006 1nd has not presented its oivn Income smtement in tlie5e fin1nciil 8thremenrs. T1￿ loss #fter til of tlie pircnr Compllni. for ¢li¢ ipcir ivn8 £, 380,705. 2.3 Golng conc•rn After revieiving die chariry's forecasts And projecuons, the trustees have a teasonable expecti1uon ¢liat the chmtity his fidequate Iesources ro contmue in operauonal existence for the fore5eeoble future. The charlry therefore continues to adopt the going concun basis in prepxing its fmJn¢i31 s¢>¢emenr5. 2.4 Income All income is recobrni5ed one¢ the Charity has entidcment to die income, it is probable ¢hAr ¢he income will be received and the amount of incorne receivable CAn be measured reliably. G￿ntS are Anduded in the Consolidated st3tcmcn¢ of fmanci31 acuviues on a receivable basis. The bgjance of Jncome received Eot specAfic p￿pose$ but Aot expended du£ing die petiod 1$ sl)own in the relevAnt funds on tl)e Balance sheet, Ivliete income is received in Advance of entitlement oFreeeipt. Ats recogNtion 15 defeired and included in crethtors as defetted income. Ivliere enudement occurs befoIt income is recei￿d, the income is accrued. Other Income is recogfused in the period in which At is receivable thd to the extent the goods have been prts￿ded 01 on compleuoft OE the service. Incorne from contticts for the supply of services is recognysed with tl)e debvery of the contracted service. This 15 dassified as unre5ttiCted funds unle53 thue ts a contractual requArement loi it to be spent on a Pgruad2r purpose and ietumed ￿ unspent. in which case it may be tegatded as testricted. Revenue from a contract to provide seNices is recognised in the period in which the services Are provided in accoidance with the stage of completion of the contsact when all of the following con&tions are satisfied,. the 8mouor oFrevenue can be measured Iehably• ir is probable that the Group wAll receive the considetation due undu the contract; the sr*ge of completion of the contract at the end of the reporiing period can be measuted reliably; and the costs incurred and the costs to complete the ccmtract can be meAsured reliably. ryson Charltable Group (A company limited by guarantee) Notes to the fmancial statements Forthe yearended 31 March 2024 A¢coyntlng poll¢1•5 {continu•d) 2.5 Expondltur¢ Expendi(￿e AS recognt5ed once thtte is a W or constrnctive Obl￿atiOn to tsansEer economic benefit to a third parry, At is probable that P4 transfer of economic benefits will be zequired in settlement and the Imourtt of the obli8ation can be measured zeliably. Expendxture is claSs￿ed by Actilliry. The eosts of each activity are rnade up of the totsl of threct costs and sh2ted eo$ts, including suppoit C03ts involved iti undettaking each activity. Dlrect costs #￿IbUtIble to a single activity are allocated dtrecdy to that activiry. Shared cos¢$ which conrribute to moIe than one activiry and support costs wluch ate not attributable to a sirtgle Activity are Apportioned between those 2Ctivities on a basts COlVJiStent with the use of re50Utces. Central staff costs arc allocated on the basis of time speol #nd depreciation char8es ¥Jiocqted on the portion OE the as$e('s usc. Expenditure on chuitable octivities is incwred ort ditectly undutaking the activitie$ whi¢h hthher the Group's objectives, 28 we]18s aoy associited support cos¢s. All expendtture 15 indusive of irrecoverable VAT. 2.6 Research •nd d•velopment D¢vcbpment costs ate cipitaLised within Intan￿b]e Assets where they can be idenufied with a specific product or project anticAPated to produce future benefits, and are amortised on the $tt4ht ]ine basA5 over the antiapated b'fe OE the benefits ￿LSIng from the completed product ot projecr. Deferred research and devdopmcnt costs are reviewed Annually, and where furure Ixnefits oxe deemed to have ceased or to be in doubt, the balance of any Idated cesearch ind devdopment AS written off to the Consolidated stAtement of financial activities. 2.7 Taxation The Ch￿lty is cortSAdeted to pass the tests set out in P*ra8raph I Schedule 6 of the Fitiince Act 2010 therefore At meet$ the defim'tion of a charirable company for UK corporation tsx purposes. Accordingly* the Charity is potentially exempt ftom tsx2tion in respect of Ancome or capital gains received within c¥te8olle5 covered by Chaptu 3 Part I l of the Cotporation TLY Act 2010 or Secuon 256 OE the Taxation of Chugeable Gains Act 1992, ta the extent that such incorne otgains are appited exclusAvely to chatiuble putposes. Bryson Charitable Group (A company limlted by guarantee Notes to the f￿ancial statements For thè year •nded 31 March 2024 A¢¢ountin9 policl•s {¢•ntinu•d) 2.8 Intan9lble assets and amortlsation Negatsve goothvdi is capitalised and recogni5cd m the statement of f￿anCIal activities in the Èeriod in wlucli non-monetary #ssets recovered, whicl) is considered co be over 5 Ye￿$. Amorusauon AS cgkulated to wilte off the cost of an #sse¢, less Ats estimated re$idu3l value, ovcr the useful life of that asset. AU intangible assets are considued to have a ffftire useful life. If a Idiable estimare ofthe useful liEe cannot b¢ madc, the useful b'fe shall not exceed ren years. ¥lmoros8uon 15 provided on intAn&ble assets at I*tes calcuiA¢ed to write off die c05t of eAclI Asset on o 5trtiigli(-line basis over its expected useful bfe. Amortisation is providcd on tlie folloiving bases: Deiiclopment c%pendinirL Ncg.itivc goodiv 20tI/o 20./0 S(r1iBlir linc Sttliglir linc Bryson Charitsble Group IA company Ilmltod by guaran1•• Notes to the financial statements For the year ended 31 March 2024 Accountlng pollcl•s (contlnu•d) 2.9 Tanglbl• fixed assets and depreciation Tan￿ble &Yed assets other than land and buildm8s are initt￿lY zeco8ni8ed #t cost. After recogftitiort, under the c05t modeL ton8ible fixed assets ate measured at cost Ic55 accumulated depreciation and any #ccumulated Ampaitment losses. All costs incurred to bring a tangibk [￿ed as5Ct into its intended wotkitig ondition should be included in the measurement ofcost. Land And buiidAngs are initA2lly recognised at cost. After recogniuon. undet the revaluation modeL tanEible ed assets whose fair value can be measured rdiably shall be c*¢tied at a revalued amouni being theit fair value it the date OE rev￿UatiOn le¥3 •ny subsequent accumulated depreciauon and subsequent cumulated impairment losses. RevAluations Are made with Sufficient re￿I#llty to en$ure thar the citrymg aTnounc does not differ aterially Etom that wluch would Ix detetmined u$ts¥ E¥ir v￿ue It the end of the reportin8 dat¢. F•tr values are determined Erom market-based e￿dence by apprais￿ that is nomully undertaken by proEessAonally qualified V￿Uer$. IE theze is no market-based evidence of fair vdue because of the specialised alcure of the tIn￿ble fixed asset and At is rarely sold. except 8$ part of a con¢ributin8 business. Chatity may need to estinkate fair value USAng an income 01 depreci2t¢d zeplacement cost approach. Gains and losses on £evaiuation Are recognised Art the Consolidlted staternent of financial ictivities, with a separate revaluation reserve being showa in the Statement of 6Jnds note. Depreciation is charged so as to allocate the cos¢ of tangble Exed assets less their residud value over their estimated useful lives, using the 5wht-line method. DepreciAtiOft AS provided on the followin8 bisis: Fieehoid property Plant And machinery Motor vehides Fixtures and fjrun8S Office quipment Sttaight line Straight line Straight Ime Straght line Straight lioe 25•/0 250/p 250/0 259/0 2.10 Investments Fixed asset investments are a forni of F￿ancial insrxument and are initially recow$ed a¢ dieir trAnsaction cost and subsequently measured at f•ir value at the Bglance sheet date unless the value catu)ot be me2suKed reliably An which case At is measured at C05t le55 inipairmenL Investment gains and losses. whether reajised ot unrealised. are combined pzesented ￿ 'Gains/(Losses) e)A inve5tsnents' in the Consolidated sEa¢emeAt of fmaacial activities. Investsnents >n subsid1￿￿eS are valued at cost less provision Eor impaitment. 2.11 8lock¥ Stocks are valued at the lowu of cost and net tta]i5able value after MAk￿g due 8llowance Eor obsolete and slow-moving stocks. Cost indudes au d￿ect costs Aad an appIopiiate proportion of Gxed Ind vatiabk overhead3. Bryson Charitable Group IA company limlted by guaranteo Notes to the fmancial statements For tho year endod 31 March 2024 Accountin9 policies (continued) 2.12 Debtors Ti%de and other debtors ate recognjsed #t the settlement amount aftcr any tsade discount offered. Prep#ymenrs are valued at the amount piepaid ne¢ of any u#de discounts due. 2.13 Cash at bank and in hand Cash ar bank and in hand includes cash and 5hort-temi higlily liquid investments wirli a short maturiry of tliree rnontlis or less &om die dite of acqui5iuon w opening of the deposit or similar iccoun¢. 2.14 Li•bllitlgs and provlslons Linbikn'ues ind pioi'isions recg8nised wl)en tlicre is an obkngatson At tlie Bali1nce 51ieet date Is i iesult of a past event, it is piob14 blc rhar li transfer of economic benefir will be reqiiired in seltlcmcnt. 2nd the Imoiint ()f tlie settlemenr cftn be estimircd relillbli,. l.iibth'ues Are recognised at tlic ainouat tliAI tlie Cliariry 11 nucipares it ivill piy to se(tlc tlie dcbt or ¢l)e amount it ha5 tecelved 36 sidvanced payments for the goods or services it must provide. Provisions Are measured %t the best estimate OE the amounts required to setde tlie obkngation. Ivhere the effect oEdie rime voluc ofmoney is m3tcriRL the provtsion is based on the pxesent value of thosc arnounts, 'scounted At the pre-tLY discount late that reflects rhe risk5 specific to the 1[ab￿lty. The unw1nd￿g OF the '5count is reco8nised in the Consolidated staccmcnt of finAnciil1 acuvitie5 As a fthance cost. 2.15 Defened taxatlon Full provision AS mAde fot defetted asse￿ and liabth'ties arising ftom qu urning dl'fferences between the recognition of gains and lossu in die financial s¢a¢emenrs and tecogrLition in the t&Y computatiort. A net deferted tay osset is recognised only IE it can be regarded as more likely than not thit there ivill be SUlli1ble iayoble surpluses fxorn ivFuch th¢ fuNre revetsal of die undetlying timing dAEferences can be deducted. DeEerted assecs 2nd knabth'ues axe caicul#ted ac the tax iatts expected to be effecav¢ ar the Ixme rhe timing differences ate expected (o xeverse. 2.16 Financlal Instrum•nt• The Group only has fLn#nu912ssets and fLrtancial liabilitses OE # kn'nd that guyth.fy as b251c F￿anCIn1 instruments, Basic Enancial instruments ue initially tecognised at transacuon value and subsequently measuted at their settlement value with the exception of bank loans whAch aie subsequently measuted It amoirised cosr usin8 the effecrive interest rnethod. Bryson Charitable Group IA company Ilmlted by guarantee) Notes to the financial statements For tho yoay ended 31 March 2024 Accounting pol•cies {continued) 2.17 Fln•nc• l••s•s and hlre purchase Assets obtsined under hite purchase contsacts attd finance kases are capitalised as tangible fixed assets. A55ets acquired by hirc pwth%5e are depieciated over their useful ￿'ve5. Finance kases Are those whue subst2ati2lly all of the benefits and tisks of0wn￿s￿tP a55umcd by the Group. obl￿tions undu such 98reetnents ￿t induded in creditots, ne¢ OE the finance ch*rge aUoc%ted to EuNre periods. The fmartce element OF the tental payment Is chatged to the Consolidated statement of financial activities 50 as to pioduce 2 constant perioth'c rate of chazge on the net obligation oUtstand￿g in each perAOd. 2.18 Op•ratlng leas•s Rentals paid under optsatin8 leases are charged to the Consolidated $utemen( of aaivAties on i straight line basis over the lease (erni. 2.19 P•n81on• The Group operates a defmed contribution pension scheme and the pension charge represents the Amount5 payable by the Group to the fund in tespecr of the year, 2.20 Fund •¢countlng Gellez￿ 6Jnds are unrestric¢cd fun& whidi grc av?ilabl¢ for use Ir the discttaon of the Trustees in further&ftce of the general objectives of the Group And whtch have not been desi8n*ted Eoz other Pu￿03¢$. Desi8na¢ed tunds comptise uarestticted funds that have been set aside by the Trustees for particu]•r putposes. The aim And use of each designated fund 1$ Set out in the notes to the financial Jtatements. Restricted fiJnd$ funds which are ¢0 be used in Accordance with specAfic tesctictions imposed by donors or which have been riised by the GIoup for patticujat puTose5. The costs of raisAng and adminigtering such knds Are chatged #gatnst the specific fi￿d. The Ind use of each restricted fund is set out in die notes to the finanual statements. Investtnent Income, 8ains and losses are ￿Ocated to the ¥ppropiAate Eurtd. 2.21 Holiday pay accrual A Ji*biliry is recogrtised to the extent of any unused holiday pay eThtidement which 1$ acc￿ed at the Balance sheet date and cartied forward to fiJture petiods. This is measured at the undiscoun¢ed Salary cost of the futkn hobday entidemenr so occtued at the Balance sheet dat Bryson Charltablè Group (A company limlted by guarantee) Notes to the F￿anCial statements For the year ended 31 March 2024 Critical ae¢ounting estimates and areas of judgement Tlie preparauon of tliese fmanci#l stfitemencs requires the Trustees to mlike judgements, estimates gnd 3ssumpuon$ ¢ha¢ ¥Lffect tl)c appLicAtion of pots'cies and reported imounts of Assets and babiiitses. income and eipenses. Judgements and estimaces are continuAlly evgluated and ￿t b25ed on lusroricaL cXp￿IenCeS otlier [11 Ctors, includlng expectAuons of futtlte events that ate believed to be teasonable under Ihe circumstances. critic￿ accounting estimates ind assumptions: The Chxritji rnakes estim1& tes and assumptions concetning tlic future. The resulring Atcouriting estimate5 and • ssumptions wiu, by definiuon, seldom equal die related acttial rtsulis. The esiimAtts and is5umptions tliat l)Ave a significanr risk of caiising a mo¢¢fi%LI adjusmien¢ io the carrying Jmounts of a55ets and babAb'ue5 ivithin the next financial }pe#r are discussed beloiv. Critical areas of judgement: a) Recov¢iabiiity of debtor$ E¥umiic% arc midc in re¥pcct of tl)c recoipeiablc irilue OE trfidc and otlier dcbtorq. lilhen 41SqCSSing tlie Icvcl OE prni-isions xcquircd. Eactors inclLiding CLirrent tr¥Lding eyperiertce. histoiicil e%perAcnce and tlie aging profde OE debtors ore considered. b) Long term CQfttrAct accounting Income ftom 4 contsac¢ to PXOVAde seryites is r¢co8nised in the period in ivluch the services ore piovided An accordance the stage of compleuon OF the contract when all of the fouoiving conditiort$ are satisfied.. the amoun¢ of income cAn be meAsured reb'ably,. it 15 probable thar the Group iviu receive die consideration due under the conuact. (lie stage of completion of the contt>ct 2¢ the end of the ieporring period can be measured iebably: and Ilie costs incurred Ind the costs ¢0 complete the contsact can be measuied rdiably. c) Catryiog value of fixed asset8 E5¢im2te5 are made in respect of the carryin8 vgluc OE fLYed 255et5 oivned by the group. Ivhen assessing die useEul lives of existing and new fL%ed assets. Eactots indudAng historical expeiicDCC, die current ietuin of assets employed Y4nd any exceptional g•ins or10s¥es on th'sposals of FLxed 05sets coasidered. Bryson Charitable Group (A company limlted by guarante• Notes to the fmancial statements For the year ended 31 March 2024 In¢om• frgm donatlons ond legacles R¢$lricted Untestrlcted ds nds 2024 2024 Total fund$ 202A Donations Gt2n¢s 1,113 LIL1 3,960 Toial 20 3.960 1,1 5.073 Incom• from don•tlon• and l•g•el•• Re$ttic(ed Unrestrlc¢ed futsds funds 2023 2023 Total funds 2023 Donations Gzants 87,707 30,659 87,707 31,165 506 Totsl 2023 506 118,366 118,872 Bryson Charitable Group IA company limited by guarantee) Notes to the fmancial statements For the year ended 31 March 2024 Income from Gharitable activlties Restticted Uthtestric¢ed funds nd$ 2024 2024 Total funds 2024 Advocacy Bridges to progre5SiOn Choice HousAng CLERI/ Root Cause Department of Commutiities Eldcrly Care Energi, Scheinc European Projects Europein Social Fund Family and Cliiidcire Gencinl income Mi8fAnts adirict NI Housing Executive floarin8 support OCN Grant Income Play Resoutce Skills foi life 2nd Work S¢udenrs unit UIC Ptospetiry 241.780 241.780 19,761 35.889 4,580,269 2,660,436 10,282.497 170.iJ7 19.761 35,889 4.580.269 2.660.436 10.282,497 126,687 15.440 22,823 602,820 4i6,ii4 22.823 1,454.642 4i6.Si4 84.640 85.170 2.596 150.797 1,865,147 185,753 857.487 851,822 84,640 85,170 2,596 48,474 102.323 1,865,147 2,600 67,519 183.1 S3 789,968 Total 2024 13 786 190 23 172218 Bryson Charltable Group IA company Ilmited by guarantee) Notes to the fjnancial statements For the year ended 31 March 2024 Income from charitablo activities Resttlcted Un¢e8iricted funds fiinds 2023 2023 Total furtd8 20 Advocacy Adults core Bzid8es to PZC>8ZeS$Aon Choice housing Community xertewol Cost of Livin8 Emugency Relief Initiative Depthment f¢X Comrnuniues Ditectots office Elderly care Energy scherne EuropeAn projects European 30(iai fund EVE Family and chddcare Fud Crisis Initiative 228.475 67.460 228,475 67.460 5,000 263,063 460.844 3.932,642 2,226,368 159,271 9,700,646 189.679 92.000 225,363 150,652 1.653.025 90,000 232,830 145,773 88,301 8,340 237.6911 177,727 127,142 1.940,680 5,000 263,063 460.844 3.932.642 1188,401 37,967 159.271 9.700,646 142,753 92.000 225,363 150,652 801,359 46,926 851,666 90,000 30,000 145,773 88,301 3,000 90,749 177,727 202,830 Migunt Help Nl Housin8 Executive floAtitig $upport Other Play resource SDJdents unit Total care Training for success 5,340 146,942 127,142 1,940.680 Tot￿ 2013 14.028.880 22.401972 Income from other trading aGtivities Incom• from noTrch•rit•bl• tr•dlng •¢tlvltl•• Untestricted fimd8 2024 Toial fund8 20 Sales- Bryson Recy¢bng I9,616￿96 19.616,596 Bryson Charitable Group IA company Ilmlted by guaranteè) Notes to the fmancial statements For the year onded 31 March 2024 Incom• from other tr*ding aetlvltles (contlnu•d> In¢om• from non•charitsbl• tradlng activltl•s Untestticted funds 20LI Total funds 2023 Sales- Bryson Recydmg 20.191,666 20.191.666 Tlie entire WTnover l)as been derived from the piincipal gcuvity of the bu$irtess. MnnAgement hAve no¢ disclosed inFormauon relatlng to d)e 8CO8rapliical spknt of tl)e rurnover AS to do so would be seriously ptejudiciil to (hc interests of the company. Olher in¢omin9 resourees Unrestricted fund$ 2024 TotAI funds 2024 Othcr operitin8 Ancome Negauve good1v￿ amoru$8tion 94,351 94,536 94JS1 94,536 Total 2024 188 887 188,887 Unttstricted funds 2023 Total funds 2023 Othei operating income Negative goodwill amortisation 9,990 94.536 9.990 94.536 Total 2023 104,526 104.526 Bryson Charltable Group (A company limited by guarantee) Notes to the fmancial statements Forthe year ended 31 March 2024 Analysls •f •xp•nditur• by actlvltles ActivAties undettaken ditectly 2024 Suppott CO8t8 Total fund$ 2024 2024 Raising hjndj Charirabk activities Staff costs Gov¢znancc costs 18,270.393 22,844,019 18270,393 22,844,019 I007.529 97,500 1,007,529 97,500 Tolal 2024 41,114,412 1,105,029 42,219,441 Activitie5 Support costs undert2keo 2023 direcdy 2023 Total funds 2023 Rai5Ang hjnds Charitable activities S¢aff costs GovernAnce co$t$ 18.062.628 21007,845 18,062,628 22.007.845 915,936 79,381 915,936 79.381 Total 20 40,070.473 995,317 41,065.790 Operatln9 surplus The opetitxng surplus/(deficit) is stated afttt charg￿8.. Group 2024 Group 2023 Charlty 2024 Chuity 2023 Auditor's ieniuneration Operaiing lease ttntal expensc5 Interes¢ on baok loans and overdraft5 DeprecAatiOn Amorti54uon of negative goodwill Gain on d￿pOs81 of fixed assets Exchange diffetences 70,000 285,899 5,911 996,267 (82,256) 15,556 13.333 159.655 5.820 871,160 (80,702) (8.600) ,222 L051 131.479 2,831 135,412 13,039 Bryson Charitable Group (A company Ilmlted by guarantee Notes to the f￿anCIal statements For the yearendod 31 March 2024 10. Staff costs Group 2024 Group 2023 Cbaiiry 2024 Chariry 2023 Wage¥ and $al8rie$ Socd y¢c￿lty cosis Defmed contsibutton pension schemes Othei Comp¢nsatson-redund3ncy co$t 21,214,375 1,780J30 534,810 44,lJOO 19,557,115 1,671.165 478.931 1,231,919 128,779 56J74 44.000 1,124,733 152.347 37,801 23 573 515 21.707 211 072 1.314881 Tl)e average numbei of person5 employcd by rlic Chaiiti, dunng dic ycar was as fouoivs.. Group 2024 Group 2023 No. Bryson Chatirablc Group Bryson Energy Bryson C•re Bryson Recycknng 31 93 593 333 30 662 339 1,050 Bryson Charftable Group (A company limited by guaranteel Notes to the fmancial statements For the year ended 31 March 2024 10. Stgff costs (contlnu•d) The number of employet5 whose employee benefits (exduding employtt pension costs) exceeded £60.(JJ) was: Group 202A Group 2023 In the band £60,001 _ £70.000 In the bAnd £70.001- £80,000 In the band £80,001- £90,000 In the band £90,001- £IOO,CHJO In the b￿d £lOO,001 _ £J10,000 In the band £l10.001- 020.000 In the band £120,001- £130,000 In the band £130,001- £140.000 In the band £140,001- £150,000 Key management pers0t￿¢1 indude all Ditectors and AssAStsnt Direc¢015 in the ch￿1￿. The totsl compensation paid to key management petsonnel foi servAce$ provided to the Chariry was £ 420.556 (2023. £449,031). The total compensAtioo paid to key management petsonnel for wices pzovided to the Group was £ 1,128,567 {2023: £1,139,120). 11. Trust•••' r•mun•ratlon and •xp•ns•• Dwing the year, no Trustees teceived any temuneration oz other benefits (2023 - £1￿lL-). During the ye¥ ertded 31 mS￿h 2024, expense5 Keimbwsed to Ttustecs were £1.652 (2023 - £1,612). 12. Taxatlon 2024 2023 Corporation ¢ax CurIent tax on profits for the year Adjustments in iespect of previous pet¥)ds 38,254 (6.340) Total cuttettt tax Defetted tax Origination and rey￿saI of thing differences 221.996 82,887 Total defetted tax 221,996 Taxation on net income/(expendilure) 221,996 114 801 Bryson Charitable Group (A company limited by guarantee) Notes to the fmancial statements For thè year ènded 31 March 2024 12. T*xation l¢ontinuod) The tL% assessed for the Jtear is lower than (2023 - lower than) the standard rate of corpotauon ta% in rhe UK of 250/9 (2023 _ 190/.). Tlie diEfcrcncc5 are explained below. 2024 2023 Net (expeAdirure)/Ancome before tax 1,054,086 1.620,687 Ner j.(S%J4 1S.467 5.J)l.IWI 276,402 Ad&'uuni D￿rrtIs# rwitaliy.ed 1,297.4lb4 57,432 242W9 6,U23 .876.147 <17229) 117 ??{)} JI Moich 2024 6,270,561 5,4f.482 4.176,735 I,Hl.9J2 814.837 D¢preelthiio AE l ilpr*l ))2J Ch¥ fur tlK' yLir On dispo$ 4)H,677 IO%V59 4,41¥,4Q5 231 J87 2.UY.845 461)>) l J5b,9Jl 51.55J ry55.3<)2 146.959 9,521J49 16267 JI Mat¢h 2024 543,736 4Mg.792 5.3ll,174 1,4IOA6J 402JSI IOJ17J16 book vllue JI Mwch 2024 82$ 1565 $59 71 19 A( JI bf1rth 202J 5.816.417 728 IJ04 52.5711 316.606 113OG 7 701378 Ir•¢lwtsl Wi￿lin ffloto¢ are hold uftder l¢ait Jmnbtemcnr. 11131 blat¢li 2024, th¢ n¢¢bI￿￿ valuc of th asscts £ 3J02)3 (202J.. £095.454. LkFrrtt¥ioth of £J65324120U.' £ WJJ iliL¥r x5cii i• th¢ rvar. Bryson Charitable Group IA company Ilmlted by guarantee) Notes to the financial statements For the year ended 31 March 2024 14. T•nglbl• flx•d a$s•ls (eantlnu•d> Charity Fteehold Fixmtes and Computer property fittings ¢quApment Total Cost ot valuation At l AprAI 2023 Additions Disposals 2,271,979 184,901 178.309 11,963 2,635,189 11.963 At 31 Match 2024 127L979 184,901 190,272 1647,152 Depreeiado At l ApnA 2023 Charge for the year 134,262 49.121 138.225 42,544 110.547 39,814 383.034 131.479 At 31 March 2024 183J83 180.769 150J61 514.5LI Net book value A¢ 31 March 2024 2,088,596 4,132 39,911 4132.639 At 31 March 2023 2.137,717 46,676 67.762 1252,155 IS. Flx•d •58•t investm•nt$ Li8ted Trade love•tment8 lave6tmen¢8 Total GtOUP C08t ot valuadon At l Aprd 2023 Additions Recognised gAins/aosses) 3,157,086 77,335 202,280 17326 3,174.4 77J35 202280 At 31 Match 2024 3.436,701 17026 3,454,027 N¢t book value At 31 Match 20 3.436.701 17J26 3,454,027 At 31 Mawh 2023 3,157,086 17J26 3,174,412 Bryson Charltable Group (A company limlted by guarantse) Notes to the f￿ancIal statements Fof the year ended 31 March 2024 15. Fixed assftt investments (continued) Investments in subsidiary companie$ Lisied investmenis To¢¥1 Charity Cost or valuatio At l April 2023 Addiuons Rec08ft￿ed 8gins/aoss) 2,250,th)O 3.157.086 77,335 202,280 5,407,086 77,335 202,280 A¢ 31 Match 2024 2,250,000 3,436,701 5,686,701 Net book v•lue A¢ 31 Mnich 2024 2,250,000 3,436,701 5,686,701 t 31 Mlltcl) 20?3 2,2iO.000 3.,1 i7.086 5,407.086 Refer to note 34 for fwther inforni#tion re8Arding the subsith'aries 16. Stocks Group 2024 Group 2023 Finished Good$ 69,472 79,826 17. D•btors Group 2024 Group 2023 Cbatity 2024 Charity 2023 Due wlthln oft¢ ye¥t Trade debco Other debtor5 Prepayments and accrued income 1848,609 IIJO,227 1,818,688 2.618.371 8,318 1,920,297 173 48,652 198 41.685 4,767,524 4.546,986 48,825 41,883 ryson Charitable Group (A company Ilmffited by guarantee) Notes to the financial statements For the yèar ended 31 March 2024 18. Creditors: Amounts falling due within •n• year Gtoup 2024 Gmup 2023 Chatity 20 Ch￿lty 2023 Bank ovttdrafts Ttade creditors Co4)Otation tsx Amounts owed to group undtttakings Other ¢axatioD and social secutiry Obb'gatsons under flljance lease Ind hixe purchase contsacts Other cteditois Accruals and deferred income 1,132 L619,931 31,914 3.616 1,490285 18.356 2.361 37,931 4116,284 136,631 854.806 234,794 991,516 791,861 700,902 222,558 5002,250 371.789 196.318 4,728,268 5,627 1.459,855 I695,620 8,870,203 5,666,554 3,173 .141 2,593,013 Trade and othei czeditors ￿e payable gt various date$ in acCO￿anCe witb the suppb'tts, usual *nd cu310mary terms. Tax and social SeC￿ltieS are repayable at Voxious dites Over the coming months in line with ux And iuthorlty 8wdelxnes. The Chuirfs activiiies fall within the exemptions affotded by the provislon of the Income and co￿0[all0n Taxes Act 1998. A¢¢ordingly, there AS fAO taxation charge in these a¢wunts. Th¢ loans in re$pec¢ of the hjxe purchase And finaiice leA$e a￿eements ar¢ sec￿ed win¥t the as$cts to which they relate. 19. Croqlitovs: Amounts Iwlllng du• aft•r mor• th•n on• yo•r Gtoup 2024 Group 2023 Net obbgations under fts]ance lease and hite purthgse contracts 672,414 Thete are no cteditors £￿Ing due aEtet moze thArt one yur in the chAriry. Bryson Charltable Group IA company Ilmited by guarantee Notes to the fmancial statements For the year ended 31 March 2024 20. D•ferr•d taxation Group 2024 2023 At the begjnning of the ye Cliw Eor the year 435 J59 221,996 352.472 82,887 657,335 435,359 The deferred tax balance is mide up 2$ folloivs: Group 2024 Group .2023 Accelerated CY4pi¢al Alloivnnces Tfii Iossc5 carricd foThvird Los$cs ind orlici dLducuon% 657,335 440,477 (5,118) 657 335 435 359 ery••n ¢th•rft•bl• Ornup IA ¢omwy llml¢•d ty quar•nt••l Notes to the fmanaal statements lorth• y•ar•nd•d JI Mareh 2024 21. St*t•m•nt Trnh*f¢M inlloutl Awil 20ZJ ltt¢orne Empendliu GAln•/lLosw) Mqrth 2024 Ua¢¢4th¢ied furtdi Bryjoh fvnds 11,00 ii.fjoo) G¢rtr•l Fwid• UntLiitrietL4 fun 1883.611 J3,670,122 PJN04}cIT) IZZi,YJ6) Y14.705 4068.914 Erdowfflcnt In￿lment ¥¢y•l￿tion rgseTr 331.610 592.62S 11.877,030 JJ.670, (53,004,907) 1221.1196) 240 .5￿.009 T•iil untwtiiued r¢t¢rvtJ IlJ88.030 33.670.122 (33,004J07) 21,996 8,920 4S25.WJ Wy•on Ch•rlt*bl• Group IA ¢ompiny Ihmlt•d by gu4Nnts•l Notes to the fmanaal statements Fotth• y•*1 •nd•d 31 M•r¢h 2024 11. 11Otemont vl l¥n411 letyntln¥•d) BalaTrt¢ at I ptil 2025 Ineomt ExpEtithiv Trllnsft lftllvuil 41on¢¢ 4131 Mnwch 2Q24 TaxJ¢ion RMiiic1￿ fund• s,￿? Ilibb¥' 5(Ml 4.•Jl 6,7J7. 4.1.￿￿1 148,4741 v￿]n￿l)I¢ R¢fvgus "4. ¥tir4wri ?rpYl ljtiwn iruii fuTrJ UK Vmsr*riN' L)0￿1￿￿.nT ofC£•muniu JA,7NI 6,1)21 38.760 9,91 781).968 2,6fAI.4J6 1789.908) 12.498.819) 117.SSLI 13,1521 279.17) (J,852) 90.000 22.101 J,lJ9 22.467 hli¥rJn(s 1JiicL N114L1.1¢Miing I'hoice l.1ouiinK C.l.Cllll iloot CwiL' io rMokTrrc*lion I'Jrnity srtd C.hJdu 15,J7 114,&411 8S.170 J5,189 4.580,269 19.761 ¥51,822 IAJ,153 3,9f 2,596 7.gIA) 182.QJll 131SlJl {4,540269) 14.712 18S1,822) unii Domoiiic fute Innt Ir*¢m¢ IJ,9￿) (2,5961 011￿r P,3711 (1571) J12h93 9314,9 920 496h67 T•iAI eunds .￿o.7Z3 43.060.110 42.ZI9MI 221,996 202,18C* iJ.011.676 eryion eharft•bts Gmup IA ¢omp•ny Ilmlt•d by 9￿•￿￿￿•¥ Notes to the fmancial statements Vor th• y••r •nd•d 31 M1￿h 2024 Chirfty April 2023 I￿0￿4 Ex￿rtd1iurt ial(ou¢l G*in•l{LM•¢i) mA￿h a724 Brywn fw (14ooTr} u￿(¢1￿1(*￿ ￿nd1 4.56JJ81 466J212 7320.793 I JOO.905 (2 J89M9 2022eo 4.715JM 1068.9M 6,854,248 1594298 1006,905 J8909 202310 7317.793 JJO6,90S J8909 202240 RtBlct£ted fund• CLEIiI 4J80369 14J8026YI hlii¢¢,Uan¢ous TNI Muon Dibby 5.507 11,0001 4.507 401 1.$80.269 4 J80. 1800 6J07 ToiAI fuThd• 7.24JJQO 6.WO,1$9 202380 6062￿95 •ry•on Ch•tit*bl• IA Ilmii•d by gU•Tant••l Notes to the fmancial statements Fortho y•lt•fid•d 31 I1•￿ h 2024 22. Summjry of fyndl oup BAlance Ot I Apill 202J Baloncc at 31 Ma￿h 2024 In￿me ExpEndlture Tianiftr4 Inllouil G*inil{Losic•) 1.43.IHH,>117) ,214.9J4) <42.219,4411 Jl)? 2111 I￿ fundi J12,693 12,ZOO.7ZS .3W).9¥8 43,060,110 8.920 4￿G.667 lJ.021,676 {211.990 201.280 Chapiry April 201) Income E*p¢ndliu To¥¢*iioth TiJn•f¢ iiil{oul) Bplpn¢¢ •t JI March 20 G41fi11{Losg¢1) DLwa￿d fundj {1 I.(NK)> 7,226,793 I,1￿,￿5 4.WI,209 6J87.174 (2JW).81V I4.5￿,269> 6.970,159 X12Jln 6.454.288 JU7. 6061595 K¢stric￿j f￿dI 2.8(K 7,243.JOQ 201.280 Bryson Charitable Group (A company Ilmlted by guarantsel Notes to the f￿ancIal statements For the year ended 31 March 2024 23. Analysls of not assets between funds Group Restricted Uat¢8ttlcted fund8 fund$ 2024 2024 Total fuDd6 2024 T#n&bk fixed assets IntIn￿ble fLxed assets Fixed asset investtnents Trade investments Current a55ets CredAtois due within one yegr Credttors due in more than one year ProvisAons for liabilAUe5 And chu8es 8.571.029 8,571,029 (193,906) (193,906) 3,436.701 3,436,701 17,326 17 J26 2.255.755 9.574,590 IL830,345 (1,759.088) (7,079,201) (8,838,289) (1,144,175) (1,144,175) (657,335) (657,355) Toial 496.667 11525.1￿9 L3,02L676 Chadty Re•trlcted Uoreslticted fuods Dd8 2024 2024 Total 2024 Tan8tble fixed assets Fixed Asset investment$ Current assets Crethtors due within one yeat 2,132,639 1132,639 5,686,701 5,686,701 1.971,462 244,934 2,216,396 (1,963,155) (1,209,986) (3,173,141) Total 8,307 6.854,288 6.862,595 Bryson Charltablè Group (A company limited by guarantee) Notes to the f￿anCIal statements For tho year ended 31 March 2024 24. Reconclliation of net movement In funds to net cash flow from operatlng actlvltles Group 2024 Group 2023 Net Ancome/expenth'ture for (lie year (lls per Sratement of Financial Acuvities) 820,953 1,505.886 Adju8tment8 for. Depreciation charge$ Taxation c1121ge G2in on th'sposal of fixed asse¢s (GAin)/loss on invescments Decrcise in Stocks ncrease)/Dccre85e in debrors Increa￿/(DecreaSe) in trtdirors Interest payable Amoitisation of goodiv 996,267 221,996 871,160 114.801 (8.600) 193,548 8,823 (343,624) 1.915,583 5,820 (80,072) (202,280) 10 J54 (188,624) 911,167 (82,356) Ner cx%li gcnerA(ed from operatii)g 1cuvities 2 487,477 4,183,3?5 25. Analysi6 of cash and ¢ash •qulvalentS Group 2024 G£oup 2023 CA$h in liand OvetdraEt facth'ty repayable on demAnd 7,025,263 (1,132) 5,675,649 (3.616) 7 024 131 5 672 033 26. Analysls tsf ehang•s in n•t d•bt New Finance leA#e Ai 31 Match 2024 At l April 2024 Ca&h flowi Cash at baok And in hand Bank over&afts repayable on demand Flnance le3ses 5.675.649 (3,616) (1.044.203) 1.349.614 7,025,263 1484 (1,132) 402.305 (1,203,178) (1,845,076) 4,627,830 1.754.403 1.203.178 5,179,055 Bryson Charftable Group (A Company Ilmlted by guarantee) Notes to the financial statements For the year ¢nded 31 March 2024 27. Analysls of changes in deferred income At l April 2023 A¢ 31 Match 2024 IftcreA6e Deferred income 1,641,580 261.034 L902,614 D￿lti8 the yeat ended 31 Match 2024. the group reco8nised tevenue of £ 1.641,580 from the pieviousty reco￿ll$ed deferred in¢om¢ The difference beThveen the opening And dosing balance5 of the group'$ deferred income piimtialy iesults from the tsmio8 diElerence beThveen the chatiry's performance and the customer's billing. 28. P•nslon commltm•nt• The Chatiry opetaces a defthed conttibution scheme For their employees. The 85sets of the scheme ire he]d separately &orn those of the chaxity. The Aftnu￿ conttibutions payable ue ch￿Sed to die Ststement of Fmincial Acttvities. The Amount reco8ntsed in income oz cxpen&ture as an expense in relauon to deEll￿d contsibution plans was: Chatiry - £56,364 (2023.. £ 37,801) Group- £534,494 (2023.. £ 478,931) The ballnce unpaid gt the year-end amounted to: Ch￿Iry - £9,402 (2023.. £8,171) Group- £ 110, 947 (2023: £106.320) 29. Op•ratlng 1••8• ¢ommltm•nts At 31 March 2024 the Gtoup and the CharAry had commitments to mxke fururt minimum lease payments undez non-c#ncellable operating lea$es a3 follow5: Group 2024 Group 2023 Charity 2024 Charity 2023 Not latrr than l year Later than l year and not htet thart 5 years Lllte than 5 yeats 361567 81L189 287,630 219.449 176.819 4.860 L620 4,860 6,480 L46L386 396268 6.480 Bryson Charitable Group IA ¢ompany limited by guarantee) Notes to the fmancial statements Forthe yearended 31 March 2024 30. Flnan¢e lease commitm•nts: Mfftunum lease payrnenrs under hire purchase fall due as follows.. Group 2024 Group 2023 Within one yea¢ Between 1- 5 yearj 700.902 L144,175 371,789 672.414 1,845,077 1044.203 Tl)ere werc no amounts rcpayable under hire putclillsc agrccmertcs An the cli1* llry 31. Related party transactions 'I'l)I Cliarirv li1$ Iior eiifci¢d into ,11)}I rclircd PATn', tlAns1cur)n diiring die }'ei1r otlier tl)ift tlio$t ivitli ivl)oll}' oivned groLiP companies. nor axc tlierc 11 n!, oiitstanding bftlrtnccs oivmg bcnvccn relalcd paru¢5 11 nd tl)c Chariry at 31 March 2024. The ChAriry ha5 taken ¢¥emption from disclosing related pfirry transactions ivith ivholly owned group companies under section 33 of FRS 102. 32. Post balane• sheel events There h2ve beeft no significant posc balance slieet events afFectUl8 the group since the Jiear-end. J*. PrfnelpDI •ub•ldl•rl•• The lDILoivi￿Yb￿¢Èw￿id1tsry of thecharirr. Cvrnpjny Choriry Re8iFicrcd offi¢¢ w prfndpll Piincip•l W¢u￿ry number $tiAtloa pl*¢e ofbwlN¢ii number 81 of H•MIDg fjiort liecyckn NT6t1392 2 Ril'vs e4¢. 13-15 RgVLYh*ll PfO¢¢SW¥ gnd Royd. BElfw North¢rn l(etsnd, teybn8 of BI68DN ommetod and doff•W W¥t¢ Otdin•ry ItyY/o C￿¢ N16007JJ NICILW 2 Ikn'i'ets Ed8c. IJ.IS Ravenhll Prolidingexp￿ CAfe noad, Brlf4Jt. Northcm l(ebfid, and ivpport to BT6 BDN people IfyY/• QneL N1603445 NICIQ0960 2 Ibvern 8d8e, l>.1$ bvehhill Aiiiitirw pvofty ROA, 15¢lf¥i. Northcm howcknlds BT6 8DN fjdi*Go suppo 10 Brylort Fu¢yrw*ills limirLxI NI051￿11 2 IbY(¥s Edt¢. 13-15 naveAFill Road. Bclf¥t. North¢m It¢hn DI'6 8DN NICI(¥)144 2 ￿1￿15 EdF. 1&15 l)Jtdoorwiiryw 0￿.¢￿ry RoJd, Ild(¥r. Norrhem Idind. BT6 8DN NIC102679 2 tknv¢tt CdK¢. 13-15 Roycnh. &>￿￿ 2ttion Odina(y Road. Belfu4 North¢m ls¢lAnd, for mMkifity.Kroup• I[￿/0 N1028941 ort In¢&'trulwrxl N1034882 ICIV/o B'16 8DN P¥• 51