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Registered number:
Charity number:
(A Company Limited by Guarantee)
For the year ended
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The Bridge Association
(A Company Limited by Guarantee)
Contents
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The Bridge Association
(A Company Limited by Guarantee)
Reference and Administrative Details of the Company, its Directors and Advisers
For the year ended 31 March 2025
Page 1
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The Bridge Association
(A Company Limited by Guarantee)
Directors' Report
For the year ended 31 March 2025
The Directors present their annual report together with the audited financial statements of the Company for the period 1 April 2024 to 31 March 2025. The Directors confirm that the Annual Report and financial statements of the charitable Company comply with the current statutory requirements, the requirements of the charitable Company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
Through the wide range of occupational training programmes carried out by the Company, The Bridge Association endeavours to provide relief and rehabilitation for Learning Disabilities for mentally and physically disabled persons.
Achievements and Performance
a. Review of activities
The Bridge Association has continued to raise levels of confidence, basic social/living skills, numeracy, literacy and IT skills for each trainee. In the year 2024/25 the total number of trainees reached 43 (2023/24: 41) all of whom gained a number of units within the City & Guilds/NVQ structures. The Association has developed a Social Programme which covers rights and equality, online safety around digital services and social media, anti-social behaviour and person centred care planning for each trainee.
Our programme of activities and courses for both trainees and staff, assisted by funding from ARC (Association for Real Change), includes first aid training, epilepsy and dementia awareness, food hygiene, manual handling, mental health awareness, stress management, mindset and movement and health and well being. The Association has continued to be a provider stakeholder within the Learning Disability strategy, benchmarked as forward thinking, innovative and meeting best practice with all Health and Social Care Trusts. Northern Health & Social Care Trust (NHSCT) have fully implemented all Direct Payment agreements at the correct hourly rate and they will not restrict the number of placements that they could request on a year to year basis. The Association continued to directly ring fence the equivalent of 3 full-time and 3 two-day Direct Payment places for the South Eastern Health & Social Care Trust (SEHSCT) during 2024/25 and we are on target to fill the remaining ring fenced placements in 2025/26. The Association has continued to develop, with Belfast Health & Social Care Trust (BHSCT), the three strands of funding within the SDS programme i.e. Direct payments from Trainees, Care Management payments on behalf of trainees and Direct Patient Bank Trust payments for placements. The Association has directly ring fenced for BHSCT the equivalent of 2 full-time and 3 two-day Direct Payment places for 2025/26. The Association has been working closely with the Education Authority and other Health & Social Care Trusts to highlight that the training unit is open to all clients with a Learning Disability to purchase a place directly using Direct Payments. We have also developed a six week taster programme for all pupils within the transition period at school (16-18 years of age). This programme is currently being operated with Riverside School, Parkview School, Castle Tower School and Fleming Fulton School.
Page 2
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The Bridge Association
(A Company Limited by Guarantee)
Achievements and Performance (continued)
During the year the Association has continued to develop and enhance the Bridge Quirky Emporium Social Enterprise in order to promote and provide up-cycling, crafting and retail training in a real setting for all trainees. This has gone from strength to strength with the retail side moving into a larger shop unit in Castle Mall, Antrim.
The dedicated What’s App groups, where we share all relevant training unit and government information, is working well. We maintained full GDPR compliance in relation to these. Our Facebook/Instagram pages for Bridge and Quirky are updated on a weekly basis to inform the community about the Association and what we do. The trainees issue a monthly news letter (The Bridge Beat) to highlight both activities that have taken place and upcoming events. The Trainee Committee works closely with the Senior Management Team on the trainees’ aspirations, requirements for training provision, social activities and fundraising for the new unit. The Learning Disability Football Team has been developed in conjunction with Hillsborough Boys Football Club and has successfully competed in the annual George Best Community Cup and in the IFA Foundation Disability League. A trainee choir (The Quirky Choir) has been established and takes part in a range of activities to promote the Association in the community. Their success has been recognised and they will be performing in several local care homes, the Castle Mall Shopping Centre and at the Mayor’s service. Our Hug A Mug Ability Café, based in Castle Mall, Antrim, opened in July 2024. It promotes and develops catering skills in a real setting for all trainees attending and has been signed up as a ‘Safe’ space, a befriender/information finder through the Loneliness Network and also as a safe space for promoting breast feeding.
Financial review
a. Going concern
b. Reserves policy
Structure, governance and management
a. Constitution
The Bridge Association is a charitable company limited by guarantee and registered with the Charity Commission for Northern Ireland (charity no. NIC107046).
b. Methods of appointment or election of Directors
Page 3
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The Bridge Association
(A Company Limited by Guarantee)
Structure, governance and management (continued)
c. Pay policy for senior staff
d. Organisational structure and decision making
Plans for future periods
Having secured loan and overdraft facilities from our bankers it is anticipated that Phase 2 of the construction of our new Training Unit/Community Hub project will commence in early 2026. We will continue developing our working relationships with all the funding bodies in order to access the necessary grants/funding aid to complete the above project.
Statement of Directors' responsibilities
Disclosure of information to auditors
Each of the persons who are Directors at the time when this Directors' Report is approved has confirmed that:
∙so far as that Director is aware, there is no relevant audit information of which the charity's auditors are unaware, and
∙that Director has taken all the steps that ought to have been taken as a Director in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
Page 4
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The Bridge Association
(A Company Limited by Guarantee)
Auditors
The auditors, Sumer AuditCo NI Limited, have indicated their willingness to continue in office and a motion to propose their re-appointment will be put to the AGM.
Approved by order of the members of the board of Directors and signed on their behalf by:
Page 5
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The Bridge Association
(A Company Limited by Guarantee)
Independent Auditors' Report to the Members of The Bridge Association
We have audited the financial statements of The Bridge Association (the 'Charitable Company') for the year ended
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Directors with respect to going concern are described in the relevant sections of this report.
Page 6
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The Bridge Association
(A Company Limited by Guarantee)
Independent Auditors' Report to the Members of The Bridge Association (continued)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The Directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Directors' Report for the financial year for which the financial statements is prepared is consistent with the financial statements.
∙the Directors' Report has been prepared in accordance with applicable legal requirements.
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report..
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:
∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
∙the financial statements are not in agreement with the accounting records and returns; or
∙certain disclosures of Directors' remuneration specified by law are not made; or
∙we have not received all the information and explanations we require for our audit; or
∙the Directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
As explained more fully in the Directors' Responsibilities Statement, the Directors (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Page 7
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The Bridge Association
(A Company Limited by Guarantee)
Independent Auditors' Report to the Members of The Bridge Association (continued)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: posting of unusual journals along with complex transactions and revenue recognition. We discussed both these risks with client management. In regards to journals, we tested a sample of journals to confirm they were appropriate and reviewed areas of judgement for indicators of management bias. To address the revenue recognition risk, we also discussed these with management and considered the risk as part of our sample size within revenue testing.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
This report is made solely to the Charitable Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charitable Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charitable Company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Statutory Auditors
4th Floor
Glendinning House 6 Murray Street Belfast BT1 6DN
Sumer AuditCo NI Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
Page 8
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The Bridge Association
(A Company Limited by Guarantee)
Statement of financial activities (incorporating income and expenditure account)
For the year ended 31 March 2025
Page 9
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The Bridge Association
(A Company Limited by Guarantee)
Registered number: NI021368
Balance Sheet
As at 31 March 2025
The financial statements were approved and authorised for issue by the Directors and signed on their behalf by:
Page 10
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The Bridge Association
(A Company Limited by Guarantee)
Registered number: NI021368
Balance Sheet (continued)
As at 31 March 2025
Page 11
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The Bridge Association
(A Company Limited by Guarantee)
Statement of Cash Flows
For the year ended 31 March 2025
Page 12
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The Bridge Association
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the year ended 31 March 2025
1.Accounting policies
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Bridge Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The company is a company limited by guarantee. The members of the company are the Directors named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
The Directors of The Bridge Association have reviewed the resources available and believe that the charity has adequate resources to continue in operational existence for the foreseeable future.
Accordingly, The Bridge Association continues to adopt the going concern basis in preparing the financial statements.
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
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The Bridge Association
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the year ended 31 March 2025
1.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases:
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of Financial Activities incorporating Income and Expenditure Account.
Page 14
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The Bridge Association
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the year ended 31 March 2025
1.Accounting policies (continued)
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Statement of Financial Activities incorporating Income and Expenditure Account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
Restricted funds relate to grants which must be used for specific purposes.
Included within the grants are four grants amounting to £245,005 funding the capital expense of the new training centre.
Page 15
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The Bridge Association
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the year ended 31 March 2025
Page 16
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The Bridge Association
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the year ended 31 March 2025
Page 17
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The Bridge Association
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the year ended 31 March 2025
Page 18
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The Bridge Association
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the year ended 31 March 2025
Page 19
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The Bridge Association
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the year ended 31 March 2025
Page 20
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The Bridge Association
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the year ended 31 March 2025
Page 21
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The Bridge Association
(A Company Limited by Guarantee)
Notes to the Financial Statements
For the year ended 31 March 2025
15.Analysis of net assets between funds (continued)
At the balance sheet date, the charity has identified potential obligations relating to donations and grants received. These contingent liabilities arise as follows:
Grants Subject to Repayment Conditions Certain grants received during the year include conditions requiring the charity to meet specified milestones or maintain the funds for designated purposes. If these conditions are not met, there is a risk the funds may be subject to repayment. The total value of grants which may become repayable is £281,213. As at 31 March 2025, the charity has no indication that the conditions will not be fulfilled, therefore no provision has been made in these financial statements. Donor Restrictions Donations may be restricted by donors for specific purposes. While the charity actively manages its activities to comply with these restrictions, failure to adhere to donor requests could result in a liability to repay unutilised funds.
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