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REGISTERED COMPANY NUMBER: 12397926 (England and Wales)
REGISTERED CHARITY NUMBER: 1194504















Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 January 2024

for

Best - Be A Better You

Best - Be A Better You






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 13

Best - Be A Better You (Registered number: 12397926)

Report of the Trustees
for the Year Ended 31 January 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 31 January 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 charity's objects are:

To act as a resource for young people from the ages of 11 to 25 living in Swindon and the surrounding areas by
providing advice and assistance and organising programmes of physical, educational and other activities as a means of:

a) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;

b) Advancing education;

c) Relieving unemployment; and

d) Providing recreational, sport and leisure activity in the interests of social welfare for people living in the area of
benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic
circumstances with a view to improving the conditions of life of such persons.


Best - Be A Better You (Registered number: 12397926)

Report of the Trustees
for the Year Ended 31 January 2024


OBJECTIVES AND ACTIVITIES
Significant activities
During this year BEST has continued to grow and developed into a lead Alternative Provision in Swindon. Due to the continual growth of our services, BEST employed more members of staff.

We currently have 7 full time staff, 3 part-time staff and a trainee sports coach. BEST currently have 3 volunteer coach/mentors working with them. The volunteers are very diverse and some with lived experiences which helps engage the young people.

We have built up the amount of enrichment sessions we deliver weekly and currently work with many of the primary and secondary schools and alternative education providers in Swindon.

BEST has started to work outside of Swindon in Wiltshire. We are providing on site alternative provision in some secondary schools in Swindon and Wiltshire. This intervention is helping the schools reduce permanent exclusions and reducing the number of students having to be moved off school site due to mental health and behaviour issues.

BEST now provides a small number of tutoring sessions for some students who are school refusers or unable to attend school for various reasons, bespoke targeted group work and now provides a weekly Sports Based Youth Club to reduce the risk of children being exploited in the community.

The youth club runs weekly and between 30 and 40 children access this provision weekly.

BEST has continued to build its reputation as a professional team which This has been reflected in the number of referrals we have been receiving.

The Charity delivered funded holiday activities around areas of deprivation in Swindon and recently supported the delivery of Swindon HAF (Holiday activities and food). This was a very successful program which saw us provide holiday activities and a hot meal for 240 children who would normally receive free hot meals at school. BEST is now working with around 220 young people per week on the 1 to 1 programs and school enrichment sessions.

We have been contracted by Swindon Borough Council to provide mentoring programs Swindon to work with young people at risk of violence outside the home.

We, so far have provided 24 x 12 week mentoring programs for the identified children. This forms part of a nationwide pilot program funded by the Youth Endowment Fund.

We were again selected by the new Mayor of Swindon as one of his charities of the year and are also finalists of this years MTM awards, an award which BEST won 2 years ago.

The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake. The trustees consider that they have acted in the public benefit.

Volunteers
BEST have a team of three skilled volunteers who support paid staff in the delivery of our programs.

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


Best - Be A Better You (Registered number: 12397926)

Report of the Trustees
for the Year Ended 31 January 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
BEST - Be a Better You advertise on our social media pages for trustees. If a person shows an interest, we invite them to talk with us and provide them with a document outlining the roles and responsibilities of a trustee which is in line with the essential trustee guidance on the Gov.uk website.

The interested person is then invited to a management committee meeting where they are provided with a Trustee Pack and have the chance to meet with the committee. The pack includes the role and responsibility of a trustee, a trustee agreement and declaration form. This includes a code of conduct and declaration of interests form to be signed. This is in line with the process outlined in Best - Be a Better You articles of association/constitution.

We have a board of 6 skilled trustees all of which are listed on the Charities Commission Website.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
12397926 (England and Wales)

Registered Charity number
1194504

Registered office
Unit 20 Athena Avenue
Elgin Industrial Estate
Swindon
Wiltshire
SN2 8EJ

Trustees
D Bryden Managing Director
K Deering Lecturer
MS S Hiscock Trustee
MS R Ordette Trustee
Ms A Stacey Trustee (appointed 1.6.23)
Mrs S Bryden Trustee (appointed 1.6.23)

Independent Examiner
Paul Papworth-Smith FCA
PPS Chartered Accountants
29 Devizes Road
Swindon
Wiltshire
SN1 4BG

Approved by order of the board of trustees on 24 January 2025 and signed on its behalf by:





D Bryden - Trustee

Independent Examiner's Report to the Trustees of
Best - Be A Better You

Independent examiner's report to the trustees of Best - Be A Better You ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 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
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.








Paul Papworth-Smith FCA
The Institute of Chartered Accountants in England and Wales

PPS Chartered Accountants
29 Devizes Road
Swindon
Wiltshire
SN1 4BG

24 January 2025

Best - Be A Better You

Statement of Financial Activities
for the Year Ended 31 January 2024

31.1.24 31.1.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 155,714 - 155,714 215,838

Charitable activities
Boxing sessions and other activities - - - 168,071
Developing young peoples skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals


313,780



-



313,780



7,640
Total 469,494 - 469,494 391,549

EXPENDITURE ON
Charitable activities
Boxing sessions and other activities 24,345 - 24,345 8,521
Developing young peoples skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals


492,244



-



492,244



362,503
Total 516,589 - 516,589 371,024

NET INCOME/(EXPENDITURE) (47,095 ) - (47,095 ) 20,525


RECONCILIATION OF FUNDS
Total funds brought forward 28,414 - 28,414 7,889

TOTAL FUNDS CARRIED FORWARD (18,681 ) - (18,681 ) 28,414

Best - Be A Better You (Registered number: 12397926)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Intangible assets 6 27,000 - 27,000 40,500
Tangible assets 7 21,520 - 21,520 35,884
48,520 - 48,520 76,384

CURRENT ASSETS
Debtors 8 43,740 - 43,740 29,271
Cash at bank 2,080 - 2,080 4,656
45,820 - 45,820 33,927

CREDITORS
Amounts falling due within one year 9 (86,751 ) - (86,751 ) (56,336 )

NET CURRENT ASSETS (40,931 ) - (40,931 ) (22,409 )

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,589

-

7,589

53,975

CREDITORS
Amounts falling due after more than one year 10 (26,270 ) - (26,270 ) (25,561 )

NET ASSETS (18,681 ) - (18,681 ) 28,414
FUNDS 12
Unrestricted funds (18,681 ) 28,414
TOTAL FUNDS (18,681 ) 28,414

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


The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.


Best - Be A Better You (Registered number: 12397926)

Balance Sheet - continued
31 January 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 24 January 2025 and were signed on its behalf by:





D Bryden - Trustee

Best - Be A Better You

Notes to the Financial Statements
for the Year Ended 31 January 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
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.

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.

Computer software
Amortisation is provided over 4 years in order to write off the computer software asset over its estimated useful life.

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


Plant and machinery - 25% on cost
Motor vehicles - 20% on cost
Computer equipment - 25% on cost

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

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.


Best - Be A Better You

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

2. NET INCOME/(EXPENDITURE)

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

31.1.24 31.1.23
£ £
Depreciation - owned assets 14,364 14,275
Other operating leases 86,922 47,861
Computer software amortisation 13,500 13,500

3. TRUSTEES' REMUNERATION AND BENEFITS

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


Trustees' expenses

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


4. STAFF COSTS

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

31.1.24 31.1.23
Mentors 5 2
Operation manager 1 1
6 3

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

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 215,838 - 215,838

Charitable activities
Boxing sessions and other activities 168,071 - 168,071
Developing young peoples skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals


7,640



-



7,640
Total 391,549 - 391,549

EXPENDITURE ON
Charitable activities
Boxing sessions and other activities 8,521 - 8,521

Best - Be A Better You

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
Developing young peoples skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals


362,503



-



362,503
Total 371,024 - 371,024

NET INCOME 20,525 - 20,525


RECONCILIATION OF FUNDS
Total funds brought forward 7,889 - 7,889

TOTAL FUNDS CARRIED FORWARD 28,414 - 28,414

6. INTANGIBLE FIXED ASSETS
Computer
software
£
COST
At 1 February 2023 and 31 January 2024 54,000
AMORTISATION
At 1 February 2023 13,500
Charge for year 13,500
At 31 January 2024 27,000
NET BOOK VALUE
At 31 January 2024 27,000
At 31 January 2023 40,500

7. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
COST
At 1 February 2023 and 31 January 2024 25,180 7,200 32,100 64,480
DEPRECIATION
At 1 February 2023 12,603 4,755 11,238 28,596
Charge for year 6,276 1,800 6,288 14,364
At 31 January 2024 18,879 6,555 17,526 42,960
NET BOOK VALUE
At 31 January 2024 6,301 645 14,574 21,520
At 31 January 2023 12,577 2,445 20,862 35,884

Best - Be A Better You

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£ £
Trade debtors 13,216 19,003
Other debtors 28,655 -
VAT - 9,880
Prepayments and accrued income 1,869 388
43,740 29,271

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£ £
Bank loans and overdrafts (see note 11) 5,016 6,530
Trade creditors 31,693 26,207
Social security and other taxes 30,478 20,074
VAT 12,147 -
Accrued expenses 7,417 3,525
86,751 56,336

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
£ £
Bank loans (see note 11) 26,270 25,561

11. LOANS

An analysis of the maturity of loans is given below:

31.1.24 31.1.23
£ £
Amounts falling due within one year on demand:
Bank loans 5,016 6,530
Amounts falling between one and two years:
Bank loans - 1-2 years 5,016 6,830
Amounts falling due between two and five years:
Bank loans - 2-5 years 21,254 18,731


Best - Be A Better You

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

12. MOVEMENT IN FUNDS
Net
movement
At 1.2.23 in funds At 31.1.24
£ £ £
Unrestricted funds
General fund 28,414 (47,095 ) (18,681 )

TOTAL FUNDS 28,414 (47,095 ) (18,681 )

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 469,494 (516,589 ) (47,095 )

TOTAL FUNDS 469,494 (516,589 ) (47,095 )


Comparatives for movement in funds

Net
movement
At 1.2.22 in funds At 31.1.23
£ £ £
Unrestricted funds
General fund 7,889 20,525 28,414

TOTAL FUNDS 7,889 20,525 28,414

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 391,549 (371,024 ) 20,525

TOTAL FUNDS 391,549 (371,024 ) 20,525

Best - Be A Better You

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement
At 1.2.22 in funds At 31.1.24
£ £ £
Unrestricted funds
General fund 7,889 (26,570 ) (18,681 )

TOTAL FUNDS 7,889 (26,570 ) (18,681 )

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 861,043 (887,613 ) (26,570 )

TOTAL FUNDS 861,043 (887,613 ) (26,570 )

13. RELATED PARTY DISCLOSURES

Companies controlled by D Bryden donated £207,531 to the charity during the year.