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REGISTERED COMPANY NUMBER: 04463732 (England and Wales)
REGISTERED CHARITY NUMBER: 1092921









Trustees' Report and

Unaudited Financial Statements

for the Year Ended 31 December 2023

for

THE BRISTOL CHILDREN'S HELP SOCIETY

THE BRISTOL CHILDREN'S HELP SOCIETY

Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Trustees' Report 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 17

THE BRISTOL CHILDREN'S HELP SOCIETY (REGISTERED NUMBER: 04463732)

Trustees' Report
FOR THE YEAR ENDED 31 DECEMBER 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
In planning our activities for the year we kept in mind the Charity Commission's guidance on public benefit at our trustee meetings. The primary objective is to provide premises, at highly subsidised rates, that will assist childcare organisations in the provision of educational and respite breaks for children from financially and emotionally deprived backgrounds. This benefits young people by developing their self-confidence and social skills alongside practical life skills. We welcome all young people and we believe that this philosophy of openness to all enriches everyone through the sharing of skills, aptitudes and life experiences of our young people and volunteers.

Achievements and performance
With the passing of the Covid 19 pandemic Barton Camp was able to operate fully during the year and there was a consequent increase in the levels of attendance and income from previous levels.

Volunteers
The charity is grateful for the unstinting efforts of its volunteers who are involved in service provision and fund raising. In accordance with the Charities SORP, the value of volunteers is not included in the financial statements.

FINANCIAL REVIEW
Financial position
Income
The main source of income is donations and legacies with £174,551 (2022: £296,132) received in the year. The reduction in donations was due to one off fundraising of £122,000 for the Gatehouse in the previous year. Revenue from subsidised lets during the year is further recovering from the effects of Covid-19 in the prior years to £137,613 (2022: £112,716).

Expenditure
Expenditure on direct charitable activities during the year was £255,019 (2022: £228,314). Raising funds accounted for £24,754 (2022: £13,965) of our total spend.

The Trustees are pleased with the result for the year and the year end financial position.

During the pandemic the Trustees were careful to only incur expenditure which was deemed as being necessary for the safe running of Barton Camp. They now feel that with rental income returning to pre-pandemic levels, they can incur expenditure on further enhancing the experience of all children who visit the Camp. To that end, they have designated £160,000 post year end to be spent on replacing and improving old play equipment on the site. This 'designated reserve' will be spent in 2024.

Investment policy and objectives
Under the memorandum and articles of association the charity has the power to invest in any way the trustees wish subject to any consents or restrictions that may be required by law.


THE BRISTOL CHILDREN'S HELP SOCIETY (REGISTERED NUMBER: 04463732)

Trustees' Report
FOR THE YEAR ENDED 31 DECEMBER 2023


FINANCIAL REVIEW
Reserves policy
The charity has a policy of holding, at the end of each financial year, sufficient free funds to finance the projected net normal running costs for the next twelve months. This reflects the need to have sufficient funds to meet respite and educational breaks already committed to for the following year and guard against unforeseen events, for example, Covid-19.

As at 31 December 2023 the charity had free reserves of £414,069 (2022: £352,037).

Funds donated for, or designated for, specific use are held in addition to the normal running costs reserve.

Restricted funds are not released for use and projects are not started until all of the funds required for that specific purpose have been raised.

The trustees consider that the charitable company will continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved as it holds adequate cash reserves to function on shutdown for at least 12 months. The trustees therefore consider it appropriate to adopt the going concern basis of preparation of the accounts, as detailed in note 1 to the financial statements.

FUTURE PLANS
Plans for future periods
The Society has a rolling five year business plan.

Key elements of the plan are to:

• increase the number of children using the centre;
• improve our fundraising strategy through closer alliance with local firms and businesses; and
• improve use of social media and the internet to publicise our activities and attract support.

Independent examiner
Andrew Jordan of Haines Watts Bristol Limited has been appointed as independent examiner for the ensuing year.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
The trustees are appointed on the basis of qualification and experience relevant to the charity's operations.

Induction and training of new trustees
The trustees undertake appropriate induction and training in order to understand the particular way the charity operates and to keep up-to-date with the regulatory changes that affect the charity.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04463732 (England and Wales)

Registered Charity number
1092921


THE BRISTOL CHILDREN'S HELP SOCIETY (REGISTERED NUMBER: 04463732)

Trustees' Report
FOR THE YEAR ENDED 31 DECEMBER 2023


Registered office
Barton Camp
Barton
Winscombe
Bristol
BS25 1DY

Trustees
A Osborne (Chair)
N Greenhalgh (Deputy Chair)
D Butler
J Dauban
P J Evans
W P George
E Greenhalgh
B Hall
T A Hood
A R Hurditch
N R Hyde
D B M Worthington (resigned 31.12.23)
A Jones (appointed 5.11.23)

Company Secretary
Ovalsec Limited

Independent Examiner
Andrew Jordan FCA
Haines Watts (Western) Limited
Chartered Accountants
Bath House
6 - 8 Bath Street
Bristol
BS1 6HL

Solicitors
Osborne Clarke
2 Temple Back East
Temple Quay
Bristol
BS1 6EG

Bankers
National Westminster Bank Plc
PO Box 238
32 Corn Street
BS99 7UG


THE BRISTOL CHILDREN'S HELP SOCIETY (REGISTERED NUMBER: 04463732)

Trustees' Report
FOR THE YEAR ENDED 31 DECEMBER 2023


This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 27 July 2024 and signed on its behalf by:





P J Evans - Trustee

Independent Examiner's Report to the Trustees of
The Bristol Children's Help Society


Independent examiner's report to the trustees of The Bristol Children's Help Society ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Andrew Jordan FCA

Haines Watts (Western) Limited
Chartered Accountants
Bath House
6 - 8 Bath Street
Bristol
BS1 6HL

31 July 2024

THE BRISTOL CHILDREN'S HELP SOCIETY

Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 174,551 - 174,551 296,132

Charitable activities 5
Provision of premises 137,613 - 137,613 112,716

Other trading activities 3 3,708 - 3,708 2,114
Investment income 4 4,820 - 4,820 910
Other income 2,139 - 2,139 127
Total 322,831 - 322,831 411,999

EXPENDITURE ON
Raising funds 24,754 - 24,754 13,965

Charitable activities 6
Provision of premises 135,445 119,574 255,019 228,314
Total 160,199 119,574 279,773 242,279

NET INCOME/(EXPENDITURE) 162,632 (119,574 ) 43,058 169,720
Transfers between funds 15 (100,600 ) 100,600 - -
Net movement in funds 62,032 (18,974 ) 43,058 169,720

RECONCILIATION OF FUNDS
Total funds brought forward 352,037 1,060,124 1,412,161 1,242,441

TOTAL FUNDS CARRIED FORWARD 414,069 1,041,150 1,455,219 1,412,161

THE BRISTOL CHILDREN'S HELP SOCIETY (REGISTERED NUMBER: 04463732)

Balance Sheet
31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 12 - 1,041,150 1,041,150 979,899

CURRENT ASSETS
Debtors 13 7,932 - 7,932 17,886
Cash at bank 421,980 - 421,980 431,361
429,912 - 429,912 449,247

CREDITORS
Amounts falling due within one year 14 (15,843 ) - (15,843 ) (16,985 )

NET CURRENT ASSETS 414,069 - 414,069 432,262

TOTAL ASSETS LESS CURRENT
LIABILITIES

414,069

1,041,150

1,455,219

1,412,161

NET ASSETS 414,069 1,041,150 1,455,219 1,412,161
FUNDS 15
Unrestricted funds 414,069 352,037
Restricted funds 1,041,150 1,060,124
TOTAL FUNDS 1,455,219 1,412,161

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


THE BRISTOL CHILDREN'S HELP SOCIETY (REGISTERED NUMBER: 04463732)

Balance Sheet - continued
31 DECEMBER 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 27 July 2024 and were signed on its behalf by:





A Osborne - Trustee

THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Income
All income is recognised in the Statement of Financial Activities once the charitable company has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations are recognised when received by or on behalf of the charitable company. Income tax recoverable on gift aid donations is recognised when the related income is recognised. Grants and legacies to the Society are accounted for as soon as the Society is notified of its legal entitlement and the amount due. Rental income from the lettings is recognised when the income is receivable. Deposits and receipts for bookings in future periods are deferred. Other income is recognised on a receipts basis.

The value of services provided by volunteers has not been included.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Freehold property - 2% on cost
Fixtures and fittings - 15% on reducing balance

Improvements to property are not being depreciated due to these assets still being under construction in the year to 31 December 2023.

Taxation
The charity is exempt from corporation tax on its charitable activities.


THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


1. ACCOUNTING POLICIES - continued

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Donated goods, facilities and services
The value of services provided by volunteers is not incorporated into the financial statements.

Where goods or service are provided to the charity as a donation that would normally be purchased from suppliers, the contributions are included in the financial statements as an estimate based on the value of the contribution.

Short term liquid investments and cash
Cash at bank is held to meet short-term cash commitments as they fall due rather than for investment purposes and includes all cash equivalents held in the form of short-term highly liquid investments. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the charity's contractual obligations are discharged, cancelled, or they expire.

Accounting judgements
No judgements (apart from those involving estimates mentioned above) have been made in the process of applying the above accounting policies.


THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. DONATIONS AND LEGACIES
2023 2022
£    £   
Gift aid 1,742 2,997
Grants and donations 172,809 293,135
174,551 296,132

3. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Energy feed-in tariffs 3,708 2,114

4. INVESTMENT INCOME
2023 2022
£    £   
Bank interest receivable 4,820 910

5. INCOME FROM CHARITABLE ACTIVITIES
2023 2022
Activity £    £   
Holiday rents Provision of premises 137,613 112,716

6. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 7) note 8) Totals
£    £    £   
Provision of premises 251,974 3,045 255,019


THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


7. DIRECT COSTS OF CHARITABLE ACTIVITIES
2023 2022
£    £   
Running costs 212,625 190,730
Depreciation 35,542 34,489
Loss on sale of assets 3,807 -
251,974 225,219

8. SUPPORT COSTS
Governance
costs
£   
Provision of premises 3,045

Support costs, included in the above, are as follows:

Governance costs
2023 2022
Provision
of Total
premises activities
£    £   
Examiner's remuneration for independent
examination and accounts preparation

3,045

3,095


9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Accountancy fees 1,700 1,750
Independent examiners' fees 1,345 1,345
Depreciation - owned assets 35,542 34,489
Deficit on disposal of fixed assets 3,807 -


THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.


11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 174,132 122,000 296,132

Charitable activities
Provision of premises 112,716 - 112,716

Other trading activities 2,114 - 2,114
Investment income 910 - 910
Other income 127 - 127
Total 289,999 122,000 411,999

EXPENDITURE ON
Raising funds 13,965 - 13,965

Charitable activities
Provision of premises 181,544 46,770 228,314
Total 195,509 46,770 242,279

NET INCOME 94,490 75,230 169,720


RECONCILIATION OF FUNDS
Total funds brought forward 257,547 984,894 1,242,441

TOTAL FUNDS CARRIED FORWARD 352,037 1,060,124 1,412,161


THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


12. TANGIBLE FIXED ASSETS
Improvements Fixtures
Freehold to and
property property fittings Totals
£    £    £    £   
COST
At 1 January 2023 1,195,824 84,618 277,674 1,558,116
Additions 89,942 10,658 - 100,600
Disposals - - (41,301 ) (41,301 )
Reclassification 46,899 (46,899 ) - -
At 31 December 2023 1,332,665 48,377 236,373 1,617,415
DEPRECIATION
At 1 January 2023 360,450 - 217,767 578,217
Charge for year 26,550 - 8,992 35,542
Eliminated on disposal - - (37,494 ) (37,494 )
At 31 December 2023 387,000 - 189,265 576,265
NET BOOK VALUE
At 31 December 2023 945,665 48,377 47,108 1,041,150
At 31 December 2022 835,374 84,618 59,907 979,899

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 4,236 1,380
Gift aid debtor 1,663 4,672
VAT 2,033 11,834
7,932 17,886


THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Accruals and deferred income 15,843 16,985

15. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.23 in funds funds 31.12.23
£    £    £    £   
Unrestricted funds
General Fund 352,037 162,632 (100,600 ) 414,069

Restricted funds
Fixed Assets Fund 979,899 (39,349 ) 100,600 1,041,150
Gatehouse Fund 80,225 (80,225 ) - -
1,060,124 (119,574 ) 100,600 1,041,150
TOTAL FUNDS 1,412,161 43,058 - 1,455,219

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General Fund 322,831 (160,199 ) 162,632

Restricted funds
Fixed Assets Fund - (39,349 ) (39,349 )
Gatehouse Fund - (80,225 ) (80,225 )
- (119,574 ) (119,574 )
TOTAL FUNDS 322,831 (279,773 ) 43,058


THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.1.22 in funds funds 31.12.22
£    £    £    £   
Unrestricted funds
General Fund 257,547 94,490 - 352,037

Restricted funds
Fixed Assets Fund 934,894 (34,489 ) 79,494 979,899
Thatchers Grant Fund 50,000 (12,281 ) (37,719 ) -
Gatehouse Fund - 122,000 (41,775 ) 80,225
984,894 75,230 - 1,060,124
TOTAL FUNDS 1,242,441 169,720 - 1,412,161

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General Fund 289,999 (195,509 ) 94,490

Restricted funds
Fixed Assets Fund - (34,489 ) (34,489 )
Thatchers Grant Fund - (12,281 ) (12,281 )
Gatehouse Fund 122,000 - 122,000
122,000 (46,770 ) 75,230
TOTAL FUNDS 411,999 (242,279 ) 169,720

The Fixed Assets Fund (restricted) reflects the net book value of the fixed assets capitalised. A transfer of £100,600 has been made from the general fund to reflect the value of capital improvements capitalised in the year.

The Thatcher Grant Fund (restricted) represented a gift of £50,000 from Thatchers of which £42,000 was towards children's play equipment and £8,000 towards the pool surround and signage. This fund was fully spent in the prior year.

The Gatehouse Fund (restricted) represented funds raised for the construction of a new Gatehouse, which have been fully spent in the year to 31 December 2023. The gatehouse has now been completed and transferred to the Fixed Asset Fund.

THE BRISTOL CHILDREN'S HELP SOCIETY

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


16. RELATED PARTY DISCLOSURES

During the year, B Hurditch who is also a trustee, was paid for overseeing the maintenance and running of the site a total of £13,000 (2022 - £8,000).

There were no further related party transactions in the year.

17. COMPANY LIMITED BY GUARANTEE

The charity is a private company limited by guarantee, registered in England and Wales, having no share capital and, in accordance with the Memorandum of Association, every member is liable to contribute £1 towards the costs of dissolution and liabilities incurred by the charity in the event of the company being wound up.