Company Registration No. 2883419 (Eniland and Wales)
Registered Char•ty No: 1030693
REGAIN- THE TRUST FOR SPORTS TETRAPLEGICS
(A COMPANY UMITED BY GUARANTEEI
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
*ABB6DXS2¢
2Y08r2022
COMPANIES HOUSE
Als
65 1

REGAIN - THE TRUST FOR SPORTS TETRAPLEGICS
IA COMPANY UMITED 8Y GUARANTEE)
CONTENTS
Patrons
Barry Dawes MBE
Brough Scott MBE
Dr Fred Middleton
Mark Fostef
Paul Stulthorpe MBE
Peter Norfdk OBE
Trustees
Lord Ivar Mountbatten DL Ichairmanl
Ben Moorhead DL
Dominic Coleman
Miles Dean
Paul Coleman
Stephen Killic
TTrmothy Holland
Alexandra Hodges
Faisal Sultan
Rob Smith
Chief Execulive Offi¢er
Paul Lawrence
Charity number
1030693 (England and Wales)
Conw)any number
2883419
ReÉlstered offi¢¢
HCR Hewitsons
3 Dorset Rise
London
EC4Y 8EN
PrlNlpal office
HCA Hewitsons
3 Dorset RISÈ
London
EC4Y 8EN
Independent Examiner
Gilbert Holbourn FCA. FCCA. OChA
l Upper Bridge Street
Wyè. Kent
TN25 SAF
Bankers
Lloyds Bank Pl
13-14 Cornmarket
Thame
OX9 28N

REGAIN - THE TRUST FOR SPORTS TEfRAPLEGICS
(A COMPANY UMITED BY GUARANTEE)
CONTENTS
Page
Report of the Trustees
Independent examinerfs report
Statement of financral actiwties
Balance Sheet
Notes to the financial statements
10-16

REGAIN- THE TRUST FOR SPORTS TETRAPLEGICS
(A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2021
ThÈ Trustees present their Report together with the Financial Statements for the year ended 31
December 2021.
Or8anisation. Structure and G(Nernance
G¢)VernI￿ document
The Trevor Jones Tetraplegic Trust wa5 created as a charity in 1988 and was incorporated on 17
December 1993 when it was registerÈd wrth the Charity Commissioner5 for England and Wales as
Charrty No 1030693. In order to reflect accurately the work and scope of the Trust, the name was
hanged to Regain - The Trust for Sports Tetraplegics I"Regain"l on 19 May 1995. Regain is the only
charttable or8anisation dedicated solelyto improving the independerKe of all British men and women
who have become tetraple8ic a5 a result of a cornpetiti¥e Sports injury.
Regain is a company limited by guarantee governed by its Memorandum and Articles of Association.
Appointmem of t￿￿tee5
Trustees are selected to give an appropriate range of skills and experience, and are recruited by
personal contact or by using Rea¢h Iwww.Reachskills.org.ukl. New trustees are introduced to the
other trustees at one of their quarterly meetings and if considered suitable app)inted atth3t meeting.
Trustee induction and training
Newly appointed trustees are inducted by existing trustees. The CEO sends to all new trustees the
latest governance information produced by the Charity Cornmission which outlines their
responsibilitie5 and duties as a trustee.
Organi5ation
The board of trustees (the Yrustee<l administer5 the charitable company. They meet Quarterly to
rn3ke the operational decisions. The dèy-to-day running of the charitable company is delegated io the
Chief Executive Off￿er 1"cE￿I.
Trustees
The following have held office Since l January 2021 =
Lord Ivar Mountbatten IChairn)anl
Ben Moorhead
Dominic Coleman
Miles Dean
Paul Coleman
Stephen Killick
Timothy Holland
Alexandra Hodges
Faisal Sultan
RobSmr(h

REGAIN- THE TRUST FOR SPORTS TETRAPLEGICS
IA COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENOED 31 DECEMBER 2021
Objectives and arti¥itles
Misslon- To improve the quality of life for individuals who have suffered a spinal injury whilst taking
part in a sport, leisure or recreational activity that resulted in that person becoming tetraplegic
Vlslon- Every sport injured tetraplegic is given equal opportunity to live as fvll a life as possible
Alms
To help sports tetraple8ics lead indèpendent and fulfilling live5 by fully or part funding
equipment and facilities that improve mobility. communication. educational options and
employment opportunities
To raise funds through donations. events. sponsorship. legacies and gifts in kind
To develop and maintain relationships wrth tetrap1e￿tS and prowde support to them and
their families and carers
To collaborate with other spinal injury charities, and to develop partnerships that will have a
asting benefit for the tharity and its benefitiaries
To increase the awarene55 of risks and educate the 8eneral public to try and reduce the
number of accÉdents resulting in tetraplegia
To Ènsurè that the go¥emartcÈ of Regairt is workingtowards best practice
The strategies employed to achieve the charitable compan¢5 objetti¥e5 are kept under review.
The main artivities of the charitable company are arranging fundraising events and writing to
charitable trusts and corporate donors to support the many grant application5.
Public bentfrt statement
The Trustees confim that they have complied with the duty in section 4 of the Charities Act 2011 to
have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public
Benefit..
Procedure and poliry for grant making
The first action afi applicant take5 IS to complete an application on the Regain website, which then is
submitted to a Grants Panel to review. The grants panel. made up of the CEO and a trustee. review
all applications ond interview all applicants that meet the required fundinB criteria. before making its
recommendations to the Board of Trustee5. It is ¥ital for Regain to develop an excellent working
relationship with its beneficiaries. and as the majority of applicants are applyine for the first timè,
this method of interviewinB them either on Zoom or on the telephone is an excellent chance to
establish thi5 relationship. It 15 during these calls that the charitV5 Other work is detailed to the
applicant, and they are encouraged to join in other areas of the charivs work such as fundraising or
tetra talk. but it is not a condition of grant award that they do $0.
Fundralsln8
Regain is regristered wtrh the Fundraising Regulator and complies with their code of practice

REGAIN - THE TRUST FOR SPORTS TETRAPLEGICS
IA COMPANY LIMITEO BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2021
A¢hlevements and perf(Ymance
The CEO, in collaboration with the trustee5, agreed variou5 deliverable actions for 2021 against each
of the aims of the organisation. These Kts"ons and its progress are reported at the quarterly trustees
meetin85.
Regain's main purpose as an or8anisation continues to be awarding grants to sports injured
tetraplegics. During 2021, Regain awarded grants to 14 applicants. amounting to £33.44912020-
£27.7181. Equipment funded includèd several wheel chair power add-ons, hybrid hand bikes. a
portable hoist and an all-terrain wheelchair.
Raising funds throughout 2021 was always going to be a challenge for Regain given the multiple
fundraising issues caused by the pandernic. Historically, Re8ain ha5 always been reliant on event5 to
raise much of it5 income, SQ the plan was to have a dNer5e income portfolio spread acros5 event5,
corporate partnerships and trust$ and foundations.
Income from charitable trusts throughout 2021 totalled £30.3c￿1202O-. £15.9921. The following
trusts made donations to the Charity and we are extremely grateful for their support..
The PF Charitable Trust
The 29" May 1962 Charitable Trust
The Geoff and Fiona Squire Foundation
Bruce Wake Charitable Trust
Albert Hunt Charitable Trust
Swire Charitable Trust
A new do-it-yourself fundraising èvènt was launched callèd Go the Distance, which wa5 SUPPOrted by
Cavendish 8rooke Financial servi￿5. This event enabled Regain's sUPPOrter network to undertake a
walking, running, Cycling or swimming challenge over the course of one month. Thirty one people
registered for the event, which raised £3.554.
The London Marathon was held in October. which saw four Regain runners taking part. raising a
total of £3,696.
Regain continued to provide support services to its beneficiaries throughout the year through
funded projects. This included an Awards for All funded virtual reality gaming project that saw eight
participants103ned Otulus Virtual Realtty Headsets that enabled them to be immersed in
experiences such as virtual hot air balloon riding. roller coaster rides and virtual tours of the
wonders of the world.

REGAIN - THE TRUST FOR SPORTS TETRAPLEGICS
{A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2021
ActrMevem¢nts and PerfornMn¢e
Two Carin8 for Carers residential breaks were delivered in the year. with a third planned for 2022.
There were two different breaks, one was a relaxing spa retreat in Cheshire. whilst the other was
held at a central Birmingham hotel. 80th the Spa experience and the social gathering in Birmingham
provided a great opportunity for ¢arers and tetra's to get together to share their experiences and
offer each other some advice and support. Subjertto fundrng. Regain wishes to continue to run
these events at leasttwice a year.
Re8ain'5 Other support Se￿iCe was in the form of a tetra-talk Café, a twice weekly Zoom meeting
where tetra's can come together to support each other with any issues that they may have. This
peer led approach saw many friendships formed, and acts as a fantastic support se￿iCe for each
other.
Plans forthe futwe
As the restrictions of the last 2 years are lifted, the e￿arest ¢hallenge that Regain faces is its ability
to raise sufficient funds from a number of different avenues to meet the demand for its grants
programme. Given previous successes from running rycling events. a Spinal Unit Cycle Tour was
planned for lune 2022. but this has been postponed to 2023. subject to fundrng to cover the ¢05ts
for the event. In its place, a London to Amsterdam ride is planned for late summer. It is hoped that
another overseas challen8e. potentially in 6ali, will be held in the autumn of 2023. Other fundraising
activity for 2022 include a Gala Dinner. hosted by the charitys Chairman. Lord Ivar Mountbatten.
Regain will also continue to approach grant making trusts and foundations so that it can help
contribute towards the costs of the charity. projerts and its grants programme.
Further develowent of the Grant Panel's rote is expected to take place in 2022.
The CEO, alongside the Board of Trustees. will continue to develop the charity within its charitsble
aim5, and will continue to seek partnerships with other charities and businesses that will have a
lasting benefit for 5POrts injured tetraplegics.
COVID-19
The measures taken by the government to limit harm from the COVID-19 pandemic continued to
impact the plans for 2021. With events and public gatherings Can￿1￿ or postponed the charities
ability to raise money from events was Severe￿ limited and consequently income was much lower in
2021.
Actions have been put in place to reduce costs in the short term until we are able to fully assess the
long term impatt. The charity has a good level of reseThes and is ab￿ to manage the short term loss
of income.

REGAIN - THE TRUST FOR SPORTS TETRAPLEGICS
IA COMPANY UMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDEO 31 DECEMBER 2021
Financial review
Total income received during the year was £77.470 compared with £71.132 in the previous year. Of
this. £10.￿￿ in 202112020.. £3,250) has been received for specific projects and is re5tritted in use.
Event income of £11,429 decreased from £19.257 in 2020. and reflected thè ¢ancÈllation of most
physical events in the ye8r.
Costs of raising funds amounted to £52,48212020= £70.6841 and expenditure on charitable activities
amounted to £61,71112020: £61.9201, inclusive of £20,54212020.. £18,610) for 5pecifi( projects from
restricted funds.
During the year £13.996 12020-. £nill was transferred from restricted to unrestricted funds. This
covered a specific allocation where the funds were intended to offset core costs together with an
allocation of management tosts of delivèrin8 projects.
The surplus of resources on unrestricted funds was £19.03312020= defKit £23.1121. with the overall
net deficit of £5.50512020= deficit £38.4721.
Inveslment and re5er¥e5 policy
The Tw5tees have the Fower to invest any fund5 not required for irnmediate use on deposit or Énve5t
as they see frt.
The Trustees, policy i5to maintain a level of reserves which will provide a stable base forthe charitable
company's continuing actiwities while at the same time ensuring that feserves are not accumulated.
Total tsnrestricted funds at 31 December 2021 are £441.77812020= £422.7451.
After deducting tangible assets and investments of £423,84712020- £430,￿2} there is a surplu5 of
£17,931 of free reserves12020.. deficit £8,157). Cashflow will continue to be monitored carefully In
2022. and the Trustees will liquidate investment funds as required. in order to ensure that adequate
cash resources are available to meet expenditure.
Risk management
The Trustees keep under review ihe riskareasto which they believe the Charity may be exposed under
the guidance of the CEO. Procedures for mitigation. monitoring and control are in place.
A summary of the prin¢iple risks and uncertainties identified by the Trustees are as follows=
Risk management
The Charity has exposure to liquidity risk. The objertive of the Charity in managing liquidity risk 15 to
ensure that it can meet it5 financial liabilities as and when they fall due. There are no borrowings. The
amount of resources available to distribute as charitable grants is reviewed by the Trustees on
quarterly basis and is the key factor in considering applications. Other operating risks are mitigated by
insurance policies kept under re4iew by the CEO.

REGAIN - THE TRUST FOR SPORTS TETIiAPLEGICS
(A COMPANY LIMITED BY GUARAMfEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 310ECEMBER 2021
Trustees. responsi￿71t1¢S in relation to the finanrial statements
The Trustees (who are also Drrectors of Regain for the purposes of company lawl are responsible for
preparing the Annual Report and the financial statemÈnts in accordance with applicable 13w and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prarticel.
Company law requires the Trustees to prepare frnanaal statements for each finanual year which give
a true and fair view ofthe state of affairs of the charitsble company and ofthe income and expenditure
of the charitable company for that period.
In preparing these financial statements. the Trustees are required to
selert Suitable accounting policies and then apply them consistently,.
observe the method and principles in the Charitie5 SORP..
make judgements and estimates that are reasonable and prudent:
state whether applicablè accounting standards have been followed. subject to any material
departures disclosed and explained in the financial statements..
prepare the financial statements on ihe £oin8 concern basis unless it Is inappropriate to
presume that the Charity will continue in business.
The Trustees are responsible for keeping proper accounting record5 that are sufficient to show and
explain the charrtable companvs transartion5 and disclose with reasonable accuracy at any time the
financial position of the charttable company and to Ènable them to ensurè that the financial
statements comply with the Companies Act 2CM)6. They are also responsible for safeguarding the
assets of the charitable company and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The Trustees, Report has been prepared in a¢cordènce whth the special provisions of Part 15 of the
Companies Act 2￿6 ￿lating to small companies.
The Trustees meet quarterly and review management accounts. fundraising forecasts and cash flow
analyses. The Trustees believe that the Charity is a going concern and for this reason, the going
concern basis for the preparation of the financial statements is considered valid.
proved b
he Trust
5andsi
on their behalf by
l¥ar Mountbatten
Chairman
Date: 14th July 2022

REGAIN - THE TRUST FOR SPORTS TETRAPLEGICS
(A COMPANY UMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF REGAIN- THE TRUST FOR SPORTS TETRAPLEGICS
I reporton the accounts of the company fortheyear ended 31 t)ecember 2021, whith are setout on page5
8tol6.
Re5pertive respon5ibilitiesof trustee5 and examiner
The Trustees Iwho are also the directors of the companyfor the purposès of tompany lawl are responsible
for the preparation of the accounts. The Tru5tee5 wnsiderthat an audit is not required for this year under
sertion 144121 of the Charities Act 2011 (the 2011 Attl and that an independent exaMinatir￿ 15 needed. I
am qualified to undertake the examination by bein8 a qualified member of The Institute of Chartered
Atcountants in England and Wales.
Having satisfied myself that the Charity is not subject to audit under company law and is eligible for
independent examination. it is my responsibility to=
examine the accounts under section 145 of the 2011 Act..
to follow the procedures laid down in the 8eneral DirertKJns given by the Charity Commisston
under sertion 14515llbl of the 2011 Act.. and
to state whether particular matters have come to my atteniion.
Ba$15 of Independent e¥amlnerf5 report
My examination wa5 carried out in accordance with the general Direction5 given by the Charity
Commission. An examination intludes a review of the accounting rècords kept by the Charity and
comparison of the accounts presented with ihose records. It also includes £on&deration of any unusual
item5 Qr disclosures in the accounts. and seeking explanations from you as tru5tee5 concerning any such
matters. The procedures undertaken do not provide all the ewdence that would be requ¢red in an audit
and consequently no opinion is 8Nen a5 to whether the accounts present a 'true and fair view, and the
report is limited to those matters set out in the ￿atement below.
Independent examsner'5 Statement
In connection with my examination. no matter has come to my attention-
111 which gives rne reasonable cause to bel￿ that in any material re5pert the requirements..
to keep accounting records in accordance with section 386 of the Companie5 Act 2rM)6- and
to prepare accounts which accord with the accounting records. comply with the accounting
requirements of section 396 of the Companies Act 21￿ and with the methods and principles of
Accounting and Reporting by Charities.. Statement of Recommended Practice ISORPI applicable to
charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable
to the United Kingdom and Republic of Ireland IFRS 1021 have not been met.. or
121 to which, in my opinion. attention shoukl be drawn in order to enable a proper understanding of the
accounts to be reached.
yl
Gllb
Holbourn FCA. F
CA, DChA
l Upper Bridge Street, Wye, Kent TN2S SAF
Date.. 14 July 2022

REfjAIN. niEIAUST Fort SPORTSTETW￿cs
IACOMPANY LIMffED BY GUAW47EE}
STATEME14YOF F114ANCIALAcfiwinES IificoMEAIIDEXPEIIDWRE)
FOR THEYEAR ENDED 31 DeCEMOETt 2011
21
A•strfcW
Fund5
Tolal
Fur4$
VolUnwi￿ffle
Events
In¥estrnonts
Other knrome
ior
18.014
19.257
11.929
IF￿52
67
11.429
U17B
22.094
19.257
IX.929
17,8S2
71.lJZ
12.IX
67.470
77M
Paisini ￿lld$
charrtab￿a￿￿it￿s
T•t*e¥wnrftLv*
52.•82
4l169
93.6SI
SL402
7Q684
43.310
113.994
16.610
18.610
20y2
61.910
1460•
IW93
IIOJ421
n31
Realised8ain0nd￿1￿fi￿fflQ￿s
v￿ea￿e￿8IIThoft InveSt￿￿fits
Translerbet¥*en fund5
IIS,360
11.734
19.44
13.996
19.033
11.7Y
19.484
231
23.Cth)
4538)
123.1121
iis.¥oi
13e,4Y•
Totsl fiJrtdSbr￿qfvt fvrwlrfat ￿21
422.745
29323
452.C$7
44SM7
44M2
4W39
411.7
4D4 416
4$￿7
ThEn0te&￿￿Y¢￿I0ro 16fthr

REGAIN - THE TRUST FOR SPORT5 T￿RAPLEG1Cs
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 31 DECEMBER 2021
2021
2021
2020
2020
Notes
Fixed Assets
Tangible assets
Investments
674
423.173
I,oio
429.892
423,847
430,902
Cuvrent a4ets
Debtors
Cash at bank and in hand
1.234
39.577
40,811
2.313
41,604
43,917
Creditors: amounts fallry due
within one year
118,096)
122,7521
Net current assets
22,715
21,165
Net assets
446562
452,067
Reserves
Unrestricted funds
Restricted funds
441.778
4.784
422.745
29,322
Toial fvnds of the Charity
446.562
452,067
For the finan¢ial year ended 31 De¢ember 2021 the Company was entitled to exernption from audit under
section 477 Companies Act 2(￿ relating to small wmpanies.
The members have not required the ujmpèny to obtain an audit of its financial statements for the year
in question in accordance with section 476 of the Companies Act 2￿6.
The dirertors aCkr￿WIedge their responsibilities for cornplying with the requirements of the Act with
respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with thè provisions applicable to companies
subject to the small companies, regirne.
The notes on pages 10 to 16 form part of these financial statements.
The financial statements were approved by the Trustees on 14 July 2022 and signed on their behalf by
lord Ivar Mountbatten
ompany Re8iStrati<)n No. 2883419

REGAIN- THE TRUST FOR SPORTS TETRAPLEGICS
IA COMPANY UMITED BY GUARANTEE)
NOTES TO THE FINAfrICIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Ac¢ounling poK¢ies
A summary of the principal accounting polioes adopted. judgements and key sources of estimation
uncertainty in the preparatron of the accounts are laid out below.
Basis of preparati
The financial statements are prepared for the year ended 31 December 2021.
The financial statements h3ve been prepared under the historical cost convention with items recognised at
cost or transaction value unlèss otherwise statèd in the re￿vant accounting policies below or the notes to
these accounts.
The account5 have been prepared in accordance with Accounting and Reporting by Charities.. Staternent of
Recommended Practice applicable to charities preparin8 their accounts in accordance wtth the Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 (Charities SORP FRS
1021. the Financial RewJrtlll8 Standard applicable in the United Klngdom and Republicof Ireland IFRS 1021 and
the Charities Act 2011.
The Charity Constitutes a public benefit entity as defined by FRS 102.
The accounts are presented in sterfing and are murKled to the nearest pound.
Critical accounti￿ eslimales and areas of judgement
Prèparation of the accounts requires the trustees and management to make significant judgemènts and
estimates.
The iterns in the accounts where these jud8tments and estimates have been made include=
Estimating the useful economic life of tangible fixed asset5
Allocation of 5UPPQrt Costs
Assessment ol going ¢oncern
The Trustees have assessed whetherthe use of the8oin8 concern assumption is appropriate in preparing these
accounts. The Trustees have madethis assessment in respecttoa period of one year from the date of approval
of these accounts.
The Trustees of the Charity have concluded that there are no material uncertainties related to events or
condittons that may cast significant doubt on the ability of the Charity to continue as a Boing concern. The
Trustees are of the opinion that the Charity will have sufficient resources to meèt its liabilities as theyfall due.
The most significant areas of judgement that affect items in the accounts are detailed above.
Pensions
Employees of the Charity are entitled to join a defined contribution 'money purchase, scheme. The Trust's
contribution is disclosed in note 8. There were no outstanding contribution5 (employer and employee) at the
vear end. The costs of the defined contribution scheme a￿ included within support and governance costs in
note 3. The Charity ha5 no liability beyond making its contributions ar￿ paying across the dedurtion5 for the
employee's contributions.
io

REGAIN - THE TRUST FOR SPORTS TETRAPLÉGICS
IA COMPANY UMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2021
¢OUnlifftg policies Icontinuedl
Income
All income is included in the Statement of Financial Activities when the Charity is entitled to the income.
receipi is probable and the amount can be quantified with reasonable accuracy. The following specific policies
apply to categorie5 Of inc(Kne-
Donations are recognised as income when receivable. except insofar as they are incapable of financial
measurement.
Investment inc¢￿e is a¢counted for in the period in which the Charity is entitled to receipt.
Donated services and facilities are included at the value to the Charity where this can be quantified. The
value of sefvices provided by volunteers has not been included in these accounts.
Expenditure
Expendtture is recognised on an accruals basis as a lialmlity is in¢urred.
All costs are allocated between the expenditure categories in the statement of financial aciivities based on
the use of the resource.
Grants payable are charged in the year when the offer is conveyed to the recipient.
Governance costs are included within charitable activities and reflect the costs of an independent exarnination
in order to meet the constr(utional and statutory reouirements of the Charity.
The costs of raising funds include relevant proportions of the salaries of those responsible for fundraising and
the Costs of items used solely for fundraising (leaflets, etc.). The Charity exists in order to deliver a front-line
service and only fundraises to facilitate that activity- other support costs therefore have been allocated to
charitable activities.
Related party iransa¢bons
There have been no related party iransartions in the reporting period that require disclosure.
Tangible fixed assets and depreciation
Tangible fixed a55et5 are stated at C05t less dep￿CIatI0Th. The costs of minor additions or those costing less
than £l.C(JO are not capitalised. Depreciation is provided at rates calculated to write off the cost less estimated
residual value of each asset over its expected useful life. as follows:
Computer Equipment
25% 5traiBht line
Debtors
Oebtors are recognised at their settlement amount, less any provision for non-recoverability. Prep3yments
are valued at the amount prepaid. They have been discounted to the present value of the fLrture cash receipt
where such discounting is rnaterial.
i.io
Investments
The fixed asset investments are invested in UK investment tfUStS.
This investment is a form of financial instrument Initial￿ recognised at transaction value and subsequently
measured at fair value at the balance Sheet date using the closing quoted market price.
Any gainlloss on revaluation and disposal are recorded in the statement of financial activities.
li

REGAIN - TrIE TRUST FOR SPORTS TETRAPLEGICS
(A COMPANY UMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accowrting polkies I¢Miinuedl
1.11 Cash at bank and in hand
Cash at bank and in hand ￿preSentS such awnounts and instruments that a￿ available on demand or have
maturity of less than three months from the date of acquisition. Deposits for more than three months but less
than one year have been disclosed as short-term deposits. Cash placed on deposit for more than one year is
disclosed as a fiyed asset investment.
1.12 Credilors and provisions
Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a
past event, it 15 probable that a transfer of economic benefit will be required in settlement. and the amount
of the settlement can be estimated reliably. Creditors and provtsions are recognised at the amount the Charity
anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash
paymènt where such discounting is material.
1.13 Att￿n￿lated funds
Unrestricted funds are donations and other incorne receivable for the objects of the Charity without further
specific conditions and are available as general funds. Restricted funds which have been donated for a specific
purpose. are restricted in use to that project and not available as general funds.
1.14 Taxation
Regain is a registered charity and therefore is not liable to income tax or corporation tax on income derived
from its charitable artivities, as it falls within the various exemptions available to registered charities.
Income and endowments
2021
2021
Unrwri¢ted Restricted
2021
Total
2020
2020
Unrestritted Restrlrted
2020
Total
Voluntary income
36.363
lo.￿
46,363
18.844
3,250
22,094
Brought forward
Events income received
Carried forward
Events
14151
11.844
14151
11.844
2,229
17.443
14151
19.257
2.229
17,443
14151
19.257
11.429
11.429
Investment income
Bank interest
Investment trust
Investment income
12
11,917
11.929
12
11.917
11.929
12.172
12.178
12,172
12,178
her Income
7.5tW)
67A70
17,852
67A82
17,852
71.132
Income and endowments
io,(
77,470
3250
12

REGAIN - THE TRUST FOR SPORTS TETRAPLEGICS
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
3 Total expenditure
Dirert
Support
Total
2021
Totsl
2020
Raising funds
Charltable activitie5
13.840
33.449
47.289
38.642
28.262
66.904
52,482
61.711
114.193
70,684
61.920
132.604
Unrestritted
funds
Restrirted
f￿d$
Total
2021
Totsl
2020
Raising fund5
Employment costs and expenses of
employee fundraiser
Event Costs
10,841
15,965
26.806
43,878
13.779
13,839
38.643
13,779
13,839
38,643
Support Costs lsee next pagel
52.482
52,482
70.684
Charltable activttles
Grants made for the purchase of equipment=
Wheelchair5
Hand bike5, computers and other
Carers respite grants
Awarene55 days
12.175
1.932
11.2C(JI
13.1(Kl
5139
2.303
25.275
7.071
1.103
3.970
19.388
4.360
12,907
20,542
33,449
27,718
Costs of tetrapIe￿cS and their carers
attending events
2.450
30,168
21.939
52,107
12.907
19.321
32,228
20.542
33.449
19.321
52,770
Support costs Isee next pagel
20.$42
Governance costs
Independent examination fee
Support costs Isee ne￿( pagel
2,5
6.441
2.5C(I
6,441
61,711
2.500
7.313
41.169
20,$42
61.920
Total empendlture l¢oniinued)
13

REGAIN - THE TRUST FOR SPORTS T￿RAplEGICs
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
2021
2020
Staff costs
Meeting and travel costs
Insurance
Rent and Rates
Depreciation
Professional Fees
Other expenses
54.155
1,123
2.021
51.473
1,087
1,968
8,651
336
3.809
5,806
336
6,470
73.130
Allocated..
Costs of generating voluntary incorne16CI61
Charitable actNities130%1
Governance cost5110%1
38,643
19.321
6.441
43,878
21.939
7,313
73.130
Tan8ible fixÈd assets
Total
Cost
At l January 2021
Additions
26,391
At 31 December 2021
26,391
Depreciaiion
At l January 2021
Char8e for the year
25,381
336
At 31 December 2021
25.717
Net book value
At 31 Dècember 2021
674
At 31 December 2020
i.oio
14

RÉGAIN - THE TRUST FOR SPORTS TETRAPLEGICS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OECEMBÉR 2021
Flxed Asset Investments
Movement in fixed asset investments
2021
2020
Market value at l January
Additions to investments at cost
Disposal Proceed5
Realised gain on disposal
Unrealised gain on revaluation
402.936
35,977
150,0521
11.734
19.484
379,936
23,000
Market value a5 at 31 December
420,079
402.936
Historical cost as at 31 De￿rnber
318.252
320,593
Investments at market value coftwised:
2021
2020
UK Investment Trust- Sarasin Endowments Fund Class A Inc
Cash deposit
420,079
3,094
402.936
26,956
423.173
429.892
Debtors and prepayments
2021
2020
Prepayments and accrued income
1.234
2.313
2,313
1.234
Creditors: amounts falling due within one year
2021
2020
Taxation and social security
Deferred event income
Committed charitable expenditure
Accruals and other creditors
4,490
465
415
18,631
3,241
9.519
4.087
18,096
22.752
15

REGAIN - THE TRUST FOR SPORTS TETRAPiEGICS
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
8 Employees
Numbei of employees
The average monthly number of employees during the ￿ar was I12020- 1.31.
2021
2020
Staff costs
Wages salaries
Social security costs
Pension contribution (see note 1.41
60.542
228
2.842
54.155
62.187
No individual ernployee eamed emoluments (excluding employer pension costs) of more than £60.000 in
2021 or 2020.
None of the Trustees lor any person connected with them) received any remuneration or expenses during
the year12020.' nonel.
Analysis of chariiable funds
Net
Gain
on
in¥esQments
2021
Gain ¢>n
disposal of
fixed assets Transfer
2021
2021
Fund5
B/fwd
2021
Fund5
C/fvid
2021
lor year
2021
Unrestrrcted
Re5trirted
422,745
29,322
126.1811
110,5421
31.218
13.996
113.9961
441,778
4,784
452.067
136,7231
31.218
446.562
2020
2020
2020
2020
2020
2020
Unrestricted.
Restricted
445,857
44.682
490.539
146.1121
115.3601
161.4721
23.(
422,745
29.322
452,067
23,(U)
RestTlCted income of £lO.((#)12020.' £3.2501 was received in the year for equipment.
16