IRIS Accounts Production v24.3.0.553 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh017827302023-03-31017827302024-03-31017827302023-04-012024-03-31017827302022-03-31017827302022-04-012023-03-31017827302023-03-3101782730ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-3101782730ns15:PoundSterling2023-04-012024-03-3101782730ns11:FRS1022023-04-012024-03-3101782730ns11:IndependentExaminationCharity2023-04-012024-03-3101782730ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-3101782730ns11:FullAccounts2023-04-012024-03-3101782730ns11:CharitiesSORP2023-04-012024-03-3101782730ns16:EnglandWales2023-04-012024-03-3101782730ns11:RegisteredOffice2023-04-012024-03-3101782730ns0:Trustee12023-04-012024-03-3101782730ns0:Trustee22023-04-012024-03-3101782730ns0:Trustee32023-04-012024-03-3101782730ns0:Trustee42023-04-012024-03-3101782730ns0:Trustee52023-04-012024-03-3101782730ns0:Trustee62023-04-012024-03-3101782730ns0:Trustee72023-04-012024-03-3101782730ns0:TotalUnrestrictedFunds2023-04-012024-03-3101782730ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3101782730ns0:Activity82023-04-012024-03-3101782730ns0:TotalUnrestrictedFundsns0:Activity82023-04-012024-03-3101782730ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-3101782730ns0:Activity82022-04-012023-03-3101782730ns0:TotalUnrestrictedFunds2023-03-3101782730ns0:TotalRestrictedIncomeFunds2023-03-3101782730ns0:TotalUnrestrictedFunds2024-03-3101782730ns0:TotalRestrictedIncomeFunds2024-03-3101782730ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-3101782730ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-03-3101782730ns10:WithinOneYear2024-03-3101782730ns10:WithinOneYear2023-03-3101782730ns10:PlantMachinery2023-04-012024-03-3101782730ns10:FurnitureFittingsToolsEquipment2023-04-012024-03-3101782730ns10:ComputerEquipment2023-04-012024-03-310178273022023-04-012024-03-310178273032023-04-012024-03-310178273012023-04-012024-03-310178273012022-04-012023-03-3101782730ns10:OwnedAssets2023-04-012024-03-3101782730ns10:OwnedAssets2022-04-012023-03-3101782730ns0:TotalUnrestrictedFunds2022-04-012023-03-3101782730ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3101782730ns0:TotalUnrestrictedFundsns0:Activity82022-04-012023-03-3101782730ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3101782730ns10:PlantMachinery2023-03-3101782730ns10:FurnitureFittings2023-03-3101782730ns10:ComputerEquipment2023-03-3101782730ns10:FurnitureFittings2023-04-012024-03-3101782730ns10:PlantMachinery2024-03-3101782730ns10:FurnitureFittings2024-03-3101782730ns10:ComputerEquipment2024-03-3101782730ns10:PlantMachinery2023-03-3101782730ns10:FurnitureFittings2023-03-3101782730ns10:ComputerEquipment2023-03-31
REGISTERED COMPANY NUMBER: 01782730 (England and Wales)
REGISTERED CHARITY NUMBER: 288923










REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

THE BRIGITTE TRUST

THE BRIGITTE TRUST






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Report of the Trustees 1 to 7

Independent Examiner's Report 8

Statement of Financial Activities 9

Balance Sheet 10 to 11

Notes to the Financial Statements 12 to 18

THE BRIGITTE TRUST (REGISTERED NUMBER: 01782730)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024


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 31st March 2024. 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
The Brigitte Trust is named after its founder Brigitte Watkin. The charity is proud to uphold Brigitte's original purpose, and its objectives are to:

- Help people live well beyond diagnosis
- Offer support to the client's carer and family as appropriate
- Offer bereavement support; and
- Operate in a professional manner ensuring the highest standards in all areas of activity.

The service is entirely free to the clients and is provided through our team of highly trained and committed volunteers supported by salaried professional staff. It may be accessed:

- From diagnosis
- Through and/or after a course of treatment or surgery
- Where the health or well-being of the client or carer is poor or support is needed to sustain the caring role
- Towards the end of life
- For bereavement support

A professional management team recruits and trains the volunteers, manages the referrals process matching clients with the right volunteer to meet their needs, supports volunteers, and administers the work of the Trust, ensuring funding is secured.

A volunteer Board of Trustees provides the necessary governance.

Public benefit
In accordance with Section 4 of the Charities Act 2011, the Trustees have had due regard to the guidance published by the Charity Commission on public benefit when reviewing the charity's activities and planning future activities. We consider that our service plays an important role in:

- Supporting people to feel less socially isolated. Many of the people we support live alone and their Brigitte Trust volunteer might be the only or one of the very few people with whom they have regular contact
- Reducing hospital admission/re-admission. We pride ourselves that our service can help people who wish to die at home fulfil that wish wherever possible
- Supporting the client/carer relationship by enabling the carer to take a break


THE BRIGITTE TRUST (REGISTERED NUMBER: 01782730)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024


OBJECTIVES AND ACTIVITIES
Volunteers
The Brigitte Trust upholds the highest standards of practice and care in all areas of its activity. All of our volunteers are interviewed both before the commencement of their training and after its completion, and all are DBS checked. A robust programme of support is in place.

The Brigitte Trust is hugely grateful for the commitment and hard work of all the volunteers on whom the Trust relies. It is through their dedication, commitment and professionalism in supporting clients and their families at difficult times that the Brigitte Trust's values and ethos are best demonstrated.

Each year we plan recruitment to maintain our volunteer workforce. The Brigitte Trust is committed to equal opportunities and reflecting diversity in recruitment, service delivery and all other aspects of our work.

The volunteers support people for a period of up to three hours every week. The support provided is wide-ranging and can include sitting quietly with a client, support with shopping, transport to medical appointments etc. However, our service goes far beyond befriending, with trained volunteers providing hugely important emotional as well as practical support.


THE BRIGITTE TRUST (REGISTERED NUMBER: 01782730)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024

ACHIEVEMENT AND PERFORMANCE
Charitable activities
2023/24 has been another busy year consolidating our service offers.

Highlights include:
- Bereavement Support Groups
- Coffin Club Surrey
- Death Cafés
- Neurological Support Group

We also ran a bereavement workshop aimed at employers to educate them around issues affecting bereaved employees.

Our Clients
In 2023/24 we supported 422 clients.
Our client profile was as follows: 42% bereavement support, 38% diagnosis of cancer, 13% neurological conditions, and 7% was from other end stage illnesses such as respiratory disease, heart and renal failure.

We supported a wide age demographic with a range of between 18-100+, however 57% were aged over 60. These clients are supported by the volunteers through weekly visits.

Our volunteers
During the year we had a total of 128 volunteers

Referrals
Over the years The Brigitte Trust has built strong partnerships with local providers, including hospices, hospitals, social care and other community-based services many of whom make regular referrals into our service. We are committed to building upon these partnerships and working closely with other organisations who work with the people we support.

Other Services
We continued to build on our newer services as well as our core service. These included the ongoing development of our robust and structured bereavement support programme. This is an 8-week structured programme led by an external facilitator. We ran 7 programmes in different towns across Surrey. We have had excellent feedback from these sessions. It is now highly regarded by a range of health and social care professionals.

Coffin Club Surrey continues to grow and develop. This is a 6-week course to learn about your different funeral options and make plans.

Death Cafes have been held in different parts of the County. These are proving to be popular and an opportunity to have an open and honest conversation about death and dying over a cup of coffee and cake. We have developed an excellent relationship with Surrey Library Service where we often hold our Death Cafes and they actively promote to their library members.


THE BRIGITTE TRUST (REGISTERED NUMBER: 01782730)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024


ACHIEVEMENT AND PERFORMANCE
Funding
Surrey Heartlands Integrated Care System continued to provide the Trust with core funding under the terms of an NHS Grant Agreement and we wish to acknowledge this and thank them for their continued support for our work. This funding allows us to provide support across all of Surrey:

- East Surrey
- Guildford & Waverley
- North West Surrey
- Surrey Downs
- Surrey Heath
- Farnham

The NHS Grant Agreement expired on 31 March 2024. In addition, from 1st January 2024 all such contracts (including substantial changes to existing contracts) awards made by the Integrated Care Board (ICB) for health services, have to comply with the requirements of the Provider Selection Regime (PSR). In parallel, the ICB has decided to undertake a review of all smaller grants in 2024. Until this review is complete, our Grant will be rolled over and continue on existing terms under three months' notice of termination. This clearly represents a significant risk to the Trust's income stream.

Beyond the core funding received from the NHS, the Trust has successfully sought funding from corporate partners, legacies, fundraising initiatives, gifting and stakeholder donations. Throughout the financial year we were fortunate to receive funding from 16 charitable trusts towards our core work, along with our bereavement support groups and neurological support group.

FINANCIAL REVIEW
The Financial Results for the Year
The Trust made a deficit of £4,895 (2023: deficit of £45,679), which was significantly better than forecast. Our grants success rate was much higher than anticipated and while fundraising efforts and donations were less than planned.

Reserves policy
Having taken account of:
- a closure contingency
- a need to provide liquidity in the day to day management of the Trust; and
- funding for future growth prospects,

The Trustees continue to agree that unrestricted reserves should not fall below a minimum of six months running costs. We have drawn on some of our reserves this year in order to take forward the new services such as the Wellbeing at Home and End of Life Planning Service.

FUTURE PLANS
In 2024/25 we will launch our wellbeing at home service. We have recruited a range of volunteers who can offer haircuts, manicures, hand massage, beauty treatments, reiki etc to our clients who are unable to leave home. Also we will launch our End-of-Life Planning Service to our clients, this covers Wills & Lasting Powers of Attorney, Advanced Care Planning, funerals/celebration of life and digital executors.

2024 marks the 40th year of The Brigitte Trust. We have developed a timeline of our website, we held a webinar with Dr. Kathryn Mannix to talk about 'Tender Conversations' on 8th May in Dying Matters week, and we are running a fundraising campaign to raise or donate £40 to celebrate 40 years.


THE BRIGITTE TRUST (REGISTERED NUMBER: 01782730)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Trust is a company limited by guarantee, as defined by the Companies Act 2006. It does not have any share capital and is registered as a charity with the Charity Commission. Its governing document is its Memorandum and Articles of Association dated 11th January 1984 as amended on 9th February 1984 and 14th December 1994.

There are no particular restrictions imposed by the Memorandum and Articles of Association concerning the way in which the Trust can operate. The Trustees have the power to invest the monies of the Trust in such investments as may be thought fit.

The Members of the Charity are the current trustees, staff and some volunteers, in addition to a small number of paying members. All members have voting rights at the AGM. Membership ends on resignation or payment ceases.

The members are liable for the Trust's debts and liabilities whilst being a member and up to one year after ceasing to be a member for those transactions entered into before that date, to a maximum of £10 each.

The Memorandum and Articles of Association of the Trust provide that in the event of a winding up, any surplus on the reserves should be distributed to associations with similar objects and not to members.

Patrons and Trustees
President
Michael More-Molyneux, Lord-Lieutenant of Surrey

Patrons
Sir Adrian White CBE DL
Corinna, Lady Hamilton of Dalzell
Sir Paul Beresford
Mr Nicholas Owen

Directors and Trustees

Jan Way MBE Chair
David Farmery Treasurer
Peter Lagerberg Company Secretary
Anne Sutton
Mary Guypinkney
Lesley Potter (appointed 17th January 2024)
Nicholas Johnson (resigned 6th March 2024)




THE BRIGITTE TRUST (REGISTERED NUMBER: 01782730)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Governance and internal control
The Trustees are responsible for:

- Determining the future policy of The Brigitte Trust
- Monitoring and evaluating current activity and performance
- Keeping appropriate accounting records (in accordance with the requirement of the Companies Act 2006)
- The financial stewardship of The Brigitte Trust and the investment of assets as appropriate; and
- Recruiting new Trustees to office

Trustees are appointed at the Annual General Meeting of the charity or by existing Trustees to hold office until the next Annual General Meeting. The number of Trustees shall not be less than three and is not subject to any maximum. Trustees serve for a three-year term and for a maximum of four terms. Trustees' indemnity insurance was in place during the period.

The Board of Trustees meets regularly and at least six times a year.

The Brigitte Trust is led by Lucy Beach, Charity Manager. Lucy is supported by:

- Rachel Milton - Charity Business & Digital Co-ordinator
- Tanya Stafford - Engagement, Fundraising & Promotions Lead
- Sarah Pattenden - Service Co-ordinator
- Mandy East - Volunteer & Training Manager
- Claire Foard - Administration Assistant

Freelance services are provided by:

- Pam Chiverton - Bookkeeper
- Katie Heyward - Consultant Fundraiser
- Natasha Parkin - HR Consultant
- Ali Merrett - Bereavement Facilitator


Sincere thanks are extended to the staff team who ensure the smooth and efficient running of our service with the highest standards of professionalism.

They were further supported by Chris Axton (IT) and Liz Dolman (Gift Aid) and in addition a small team of volunteer helpers who support with fundraising events and newsletter administration. We would like to pass on our wholehearted thanks to each of our back-office volunteers.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
01782730 (England and Wales)

Registered Charity number
288923

Registered office
Abinger House
Church Street
Dorking
Surrey
RH4 1DF


THE BRIGITTE TRUST (REGISTERED NUMBER: 01782730)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024

Trustees
Jan Way
David Farmery
Peter Lagerberg
Anne Sutton
Mary Guypinkney
Nicholas Johnson (resigned 6.3.24)
Lesley Potter (appointed 17.1.24)

Independent Examiner
Philip Longstaff FCA
Ellis Atkins
Chartered Accountants
Constable Court
62 Dene Street
Dorking
Surrey
RH4 2DP

Solicitors
Downs Solicitors
156 High Street
Dorking
Surrey
RH4 1BQ

Bankers
National Westminster Bank Plc

COIF Charities Deposit Fund
80 Cheapside
London
EC2V 6DZ

Shawbrook Bank Ltd
Warley Hill Business Park
Great Warley
Brentwood
Essex CM13 3BE

Approved by order of the board of trustees on 18th September 2024 and signed on its behalf by:





Jan Way - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE BRIGITTE TRUST

Independent examiner's report to the trustees of The Brigitte Trust ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2024.

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
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.








Philip Longstaff FCA

Ellis Atkins
Chartered Accountants
Constable Court
62 Dene Street
Dorking
Surrey
RH4 2DP

24th September 2024

THE BRIGITTE TRUST

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2024

31/3/24 31/3/23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 87,207 63,757 150,964 124,291

Charitable activities 5
Support and practical help to individuals and their families with life threatening illness
51,688

-

51,688

51,688

Other trading activities 3 13,794 - 13,794 24,739
Investment income 4 5,452 - 5,452 2,427
Total 158,141 63,757 221,898 203,145

EXPENDITURE ON
Raising funds 22,883 - 22,883 19,993

Charitable activities 6
Support and practical help to individuals and their families with life threatening illness
165,494

38,416

203,910

228,831
Total 188,377 38,416 226,793 248,824

NET INCOME/(EXPENDITURE) (30,236 ) 25,341 (4,895 ) (45,679 )


RECONCILIATION OF FUNDS
Total funds brought forward 259,003 - 259,003 304,682

TOTAL FUNDS CARRIED FORWARD 228,767 25,341 254,108 259,003

THE BRIGITTE TRUST (REGISTERED NUMBER: 01782730)

BALANCE SHEET
31ST MARCH 2024

31/3/24 31/3/23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 12 704 - 704 1,042

CURRENT ASSETS
Debtors 13 9,477 - 9,477 6,620
Cash at bank and in hand 227,520 25,341 252,861 259,929
236,997 25,341 262,338 266,549

CREDITORS
Amounts falling due within one year 14 (8,934 ) - (8,934 ) (8,588 )

NET CURRENT ASSETS 228,063 25,341 253,404 257,961

TOTAL ASSETS LESS CURRENT LIABILITIES 228,767 25,341 254,108 259,003

NET ASSETS 228,767 25,341 254,108 259,003
FUNDS 15
Unrestricted funds 228,767 259,003
Restricted funds 25,341 -
TOTAL FUNDS 254,108 259,003

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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 BRIGITTE TRUST (REGISTERED NUMBER: 01782730)

BALANCE SHEET - continued
31ST MARCH 2024

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 18th September 2024 and were signed on its behalf by:





Jan Way - Trustee





David Farmery - Trustee

THE BRIGITTE TRUST

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

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.

Income and grants
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Investment income is recorded when receivable.

Gift Aid reclaimable on donations to the Trust is included with the amount received.

Grants are recognised when the entitlement to the grant is confirmed. Revenue based grants are recognised in the period in which the related costs are incurred.

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.

Governance costs
Governance costs are those incurred in relation to the administration of the Trust and compliance with constitutional and statutory requirements.

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


Office equipment - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
As the Trust's aims are charitable, no corporation tax liability arises for the year.

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. Expenditure which meets those criteria is allocated to that fund. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Volunteers' help
The value of any voluntary help is not included in the accounts but the role of volunteers is described in the trustees' Annual Report.

THE BRIGITTE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

2. DONATIONS AND LEGACIES
31/3/24 31/3/23
£    £   
Donations and gifts 27,979 40,353
Gift aid 3,420 3,037
Legacies - 5,050
Grants 118,620 74,801
Membership 945 1,050
150,964 124,291

The total amount of grants received during the year from Government bodies towards the charity's core and restricted activities was £14,368 (2023: £18,550).

3. OTHER TRADING ACTIVITIES
31/3/24 31/3/23
£    £   
Fundraising activities 13,794 24,391
Coffin Club sales - 348
13,794 24,739

4. INVESTMENT INCOME
31/3/24 31/3/23
£    £   
Interest receivable 5,452 2,427

5. INCOME FROM CHARITABLE ACTIVITIES
31/3/24 31/3/23
Activity £    £   

Funding from Surrey Heartlands

Support and practical help to individuals and
their families with life threatening illness

51,688

51,688


THE BRIGITTE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

6. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
£    £    £   
Support and practical help to individuals
and their families with life threatening
illness


87,619


116,291


203,910

7. SUPPORT COSTS
Governance
Management costs Totals
£    £    £   
Support and practical help to individuals and
their families with life threatening illness

114,462

1,829

116,291


8. NET INCOME/(EXPENDITURE)

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

31/3/24 31/3/23
£    £   
Depreciation - owned assets 338 347
Independent Examiner's Fee 650 650
Independent Examiner - Other services 1,840 1,930

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2024 nor for the year ended 31st March 2023.


10. STAFF COSTS
31/3/24 31/3/23
£    £   
Wages and salaries 132,507 132,721
Social security costs 6,100 6,262
Other pension costs 2,899 2,857
141,506 141,840

The trustees consider the aggregate employment benefits of the Key Management Personnel for 2024 to be £33,866 (2023: £32,623).

THE BRIGITTE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

10. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

31/3/24 31/3/23
Average number of employees 6 6

No employees received emoluments in excess of £60,000.

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 63,240 61,051 124,291

Charitable activities
Support and practical help to individuals and their families with life threatening illness
51,688

-

51,688

Other trading activities 24,739 - 24,739
Investment income 2,427 - 2,427
Total 142,094 61,051 203,145

EXPENDITURE ON
Raising funds 19,993 - 19,993

Charitable activities
Support and practical help to individuals and their families with life threatening illness
158,246

70,585

228,831
Total 178,239 70,585 248,824

NET INCOME/(EXPENDITURE) (36,145 ) (9,534 ) (45,679 )


RECONCILIATION OF FUNDS
Total funds brought forward 295,148 9,534 304,682

TOTAL FUNDS CARRIED FORWARD 259,003 - 259,003


THE BRIGITTE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

12. TANGIBLE FIXED ASSETS
Fixtures
Office and Computer
equipment fittings equipment Totals
£    £    £    £   
COST
At 1st April 2023 and 31st March 2024 5,089 5,831 12,941 23,861
DEPRECIATION
At 1st April 2023 5,035 5,779 12,005 22,819
Charge for year 13 13 312 338
At 31st March 2024 5,048 5,792 12,317 23,157
NET BOOK VALUE
At 31st March 2024 41 39 624 704
At 31st March 2023 54 52 936 1,042

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Gift aid receivable 2,663 1,861
Prepayments and accrued income 6,814 4,759
9,477 6,620

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Social security and other taxes 2,529 2,632
Accrued expenses 6,405 5,956
8,934 8,588

15. MOVEMENT IN FUNDS
Net
movement At
At 1/4/23 in funds 31/3/24
£    £    £   
Unrestricted funds
General fund 259,003 (30,236 ) 228,767

Restricted funds
Macmillan Cancer Support - 10,341 10,341
Bereavement - 15,000 15,000
- 25,341 25,341
TOTAL FUNDS 259,003 (4,895 ) 254,108

THE BRIGITTE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

15. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 158,141 (188,377 ) (30,236 )

Restricted funds
Macmillan Cancer Support 13,788 (3,447 ) 10,341
Breast Cancer 5,000 (5,000 ) -
Bereavement 28,101 (13,101 ) 15,000
Training 750 (750 ) -
Home visits area based 16,118 (16,118 ) -
63,757 (38,416 ) 25,341
TOTAL FUNDS 221,898 (226,793 ) (4,895 )


Comparatives for movement in funds

Net
movement At
At 1/4/22 in funds 31/3/23
£    £    £   
Unrestricted funds
General fund 295,148 (36,145 ) 259,003

Restricted funds
Other restricted funds 3,849 (3,849 ) -
Bereavement 5,685 (5,685 ) -
9,534 (9,534 ) -
TOTAL FUNDS 304,682 (45,679 ) 259,003

THE BRIGITTE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

15. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 142,094 (178,239 ) (36,145 )

Restricted funds
Other restricted funds - (3,849 ) (3,849 )
Breast Cancer 5,000 (5,000 ) -
Bereavement 9,320 (15,005 ) (5,685 )
Training 29,731 (29,731 ) -
Home visits area based 17,000 (17,000 ) -
61,051 (70,585 ) (9,534 )
TOTAL FUNDS 203,145 (248,824 ) (45,679 )

The restricted funds arise from donations and grants made for specific purposes eg training of volunteers, volunteers' expenses, recruitment and publicity, along with donations that are restricted in respect of the types of illness they will cover, and geographical areas.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2024.