The trustees present their annual report and financial statements for the year ended 5 April 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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).
Bar 'n' Bus is a Christian charity working with young people throughout Essex. We provide professional, community based youth work delivering support programmes and services for young people aged 10-19.
Work includes:
Mobile Unit Outreach – drop-in community-based sessions using our bespoke Mobile Youth Vehicle.
Detached Youth Work – on the street, engaging young people in the places they choose to gather.
Group Work Programmes – e.g. healthy relationships work, positive activities, arts, wellbeing programmes
In-School Support – targeted projects such as reducing risk of exclusion and providing 1-2-1 support to young people during the school day.
We work in partnership with local churches, schools, councils and groups to provide professional, community-based youth work, seeking transformation and fullness of life for young people. We employ professional youth workers as well as recruiting, training and supporting teams of volunteers to offer a wider provision of community youth work.
Public benefit
When considering where to focus our attention, the board of trustees have regard to the Charity Commission's guidance on public benefit and what this means for the charity.
The Charity is a Christian organisation whose primary aim is to reach out to young people this includes:
Providing a listening ear, practical help and wise counsel to enable young people to gain a sense of purpose, value responsibility and self-confidence and thereby promote and stimulate their overall maturity and development, be it personal, social, emotional or spiritual.
Provide facilities for youth work that provide a safe environment for young people, especially the under 18 group and those at risk, as a credible and wholesome alternative to negative influences such as drugs, alcohol, gambling addiction and crime.
Provide opportunities and an environment for young people to develop effective, lasting personal relationships with others, and to enable individuals from different backgrounds to get along together in a spirit of tolerance, understanding and co-operation.
Represent and reflect young people's views, attitudes, problems and aspirations to the media and community at large and to encourage young people to actively think about, intelligently discuss, comment on and appropriately act on the issues that affect them.
The programmes we have run to support these young people are set out below.
Programmes this year have included:
The trustees approached this year with the vision of exploring new opportunities as we reached the final stages of our 5 year strategy from 2021. These explorations included focusing on potential new geographic areas of work and developing key youth work programmes into replicable ‘products’ for expansion.
Key conversations proved very fruitful with existing and new partners with the following developments agreed for expansion in the coming year:
PLAAY Programme – Preventing Long Term Anger and Aggression in Youth is a 12-week targeted programme which has been piloted in De La Salle School, Basildon, over the year. The course originally focused on working with young men, supporting them to understand their own feeling and responses to anger and aggression, gain a sense of self worth and learn how to engage positively within the community. The project was extremely well received by both young people and the school and was subsequently adapted to support young women as well. Explorations with partners at Essex Violence and Vulnerability Unit as enabled funding for a full time lead on the project, seeking to expand the work from 3 courses within Basildon to 12 programmes across the South of Essex. These expansion plans will take place during 2026/27 with the goal being to sustain and grow the programme as its own ‘department’ within Bar ‘n’ Bus for the future.
Geographic Expansions – During the early part of 2025/26, the youth work team started exploring detached youth work in Wickford. This grew rapidly and a very positive relationship with Wickford Town Council and the Wickford Task Group was developed. Through this partnership, the detached work was sustained throughout the year, and funding was secured from Wickford Town Council and Safer Streets to cover the costs of a full time youth worker for Wickford during 2026/27. Alongside this growth, a partnership was also formed with Billericay Town Council who also agreed funds for a full time Youth Worker to grow work in Billericay as well.
Other strategic partnerships include Rayleigh Town Council who have agreed funding for a part time Youth Support Worker for Rayleigh. This worker will take over leadership of some of our existing Rayleigh-based work, releasing the area Youth Development Worker to expand provision within the district of Rochford.
Key funding from National Lottery Reaching Communities Fund received during 2025/26 has supported the sustaining and development of the charity by providing £305,620 over 3 years for staffing costs. This funding has allowed space for the above new explorations whilst also enabling focus in the coming years to shift to alternative income generation for the long-term sustainability of the charity. Additionally, the charity was able to employ a part time Communications and Fundraising Manager in November 2025. The role has enabled a relaunch of our monthly newsletter, significant increase in our social media presence and the development of a number of events across the year. The Communications and Fundraising Manager was also instrumental in the development of the new format of our Annual Review which was launched at our AGM.
Training and Development of our team has remained a focus with a further 6 volunteers/staff completing national qualifications. The training programme has been renewed to form part of our induction process for new staff, so with recruitments due for 2026/27, the charity can simply fulfil their commitment to high standards of qualifications within the team.
Our plans for 2025/26 are:
Recruitment & Induction of the following roles to expand youth work provision:
- Youth Work Manager – to oversee growing team
- Youth Development Worker for Billericay & Wickford
- Community Youth Worker for Billericay & Wickford
- Youth Support Worker x 2 for Rayleigh & PLAAY
Creation of new 3-5 Year Strategy
Explore options for premises to become central operations base suitable for growing team
Develop strategy for missed-income funding to ensure future sustainability of the charity following multi-year funding completion
We are hugely grateful for the ongoing support we receive from our supporters.
Reserves
The Charity aims to have sufficient reserves to:
provide funds to enable the Charity to continue its activities in the short term absence of funding.
allow the Charity to continue to develop the services it is able to offer.
allow the Charity to pursue its long term development plan to meet the needs of present and future youngsters.
In order to meet these requirements, the Charity aims to hold reserves equivalent to at least 25% of expenditure.
Company and Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements, the trustees have:
selected suitable accounting policies and then applied them consistently;
made judgements and estimates that are reasonable and prudent;
stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepared the financial statements on the going concern basis.
The trustees have overall responsibility for ensuring that the Charity has appropriate systems of control, financial and otherwise. They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees who are also directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements of the company for the year ended 5 April 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) " Accounting and Reporting by Charities" issued in January 2015 in preparing the annual report and financial statements of the charity.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The trustees are grateful for the support of Mr Nick Alston CBE, DL as the Trust's patron. Nick is a former High Sheriff of Essex, he is closely involved with a number of charities across Essex and is also Vice-chair of the Governors at Anglia Ruskin University.
The trustees are grateful for the contribution of Mrs Samantha Butt as trustee. She has now accepted employment with the Trust. As such she can no longer be a trustee but her continuing support to the Trustees is much appreciated.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Risk management
In accordance with the Charities (Accounts & Reports) Regulations 2000, the Charity regularly reviews the risks associated with running the Charity. The principal risks are:
financial control systems to protect its assets and to prevent and detect fraud and other irregularities.
the environment and youth cultures.
regulations with regard to employment law and taxation are complied with.
health and personal safety and safeguarding of its staff, volunteers and clients.
Where the Charity finds areas which they consider to be of risk to the Charity, they have taken the appropriate action including where necessary seeking professional advice.
Organisation
The Charity is governed by a Board of Trustees drawn from the business community and local churches. The day to day management is delegated to the Chief Executive Officer who is responsible for the management of the staff and volunteers, under the supervision of the trustees.
Administration
General administration is covered by the CEO.
Income generation
The principle source of income continued to be donations from Christian organisations, Christian minded individuals, grants from national and local charitable organisations and from local authority funding and partnerships. The Trustees on behalf of the Trust recognise the grants received from local authorities who, by doing so are acknowledging the positive contribution of the Bar’N’Bus Trust to the local communities that they seek to serve.
The Charity is a Company limited by Guarantee and is bound under the Companies Act 2006 and Charities Act 2011.
The Charity is grateful for the unstinting efforts of its volunteers who are involved in service provision and fund-raising.
Conclusion
I would like to thank all those involved in the Trust, whether as employees, volunteers (trustees and youth workers) or donors and supporters, in helping make this year one of continued success.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Bar-N-Bus Trust (the charity) for the year ended 5 April 2026.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of 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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Bar-N-Bus Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is The Hive, 6 Honeypot Lane, Basildon, Essex, SS14 2JZ, England.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans 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. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2025 - none).