2022-12-31-accounts - Brains Matter Charity

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Patron				Chloe Teacher
Vice patrons				TonyAdams MBE
				Greg Clark MP
				Pam Munro MBE
				Professor Michael Oddy
President				Judy Horwood
Board oftrustees				J Clark-Wilson
				J Barker
				E Fardell
				EJohnson
				J Kennedy
				SPearce
				A Miles			(Appointed	18October 2022)
Secretary				EFardell
Key management			personnel	Kevin Bottrell	(Business manager)
Charity number				1062884
Company	number			3380601
Centre 8	Registered office			3Culverden Park
				Tunbridge Wells
				Kent
				TN4 9QT
				01892619001
				info@brainsmatter.		org.uk
				www. brainsmatter.		org.uk
Independent		examiner		Foot Davson	Ltd
				Lonsdale Gate
				Lonsdale Gardens
				Tunbridge Wells
				Kent
				TN1 1NU
Bankers				CAF Bank
				25 Kings Hill	Avenue
				West Mailing
				Kent
				ME19 4TA
Investment		advisors		Evelyn Partners
				25 Moorgate
				London
				EC2R 6AY

	Page
Trustees' report	1-4
Statement ofresponsibilities
Independent examiner's report
Statement offinancial activities
Balance sheet
Notes to the financial statements	9-22

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2022	2022	2022	2021	2021	2021
		Notes			6	6		6
Income from:
Donations and legacies Charitable activities			41,790 59,552	1,320	43,110 59,552	16,252 67,493	526	16,778 67,493
Other trading activities			4,030		4,030	1,702		1,702
Investments			870		870	3,930		3,930
Totalincome			106,242	1,320	107,562	89,377	526	89,903
Raising funds			1,197		1,197	14,190		14,190
Charitable activities		8	193,374	8,479	201,853	180,748	9,258	190,006
Total expenditure			194,571	8,479	203,050	194,938	9,258	204,196
Net gains/(losses) investments		on 11	(3,547)		(3,547)	10,387		10,387
Net movement	in	funds	(91,876)	(7,159)	(99,035)	(95,174)	(8,732)	(103,906)
Fund balances at 1 January 2022			365,834	284,110	649,944	461,008	292,842	753,850
Fund balances at December 2022		31	273,958	276,951	550,909	365,834	284,110	649,944

				2022		2021
			Notes	8
Fixed assets
Tangible assets			13		512,767		527,209
Investments			14		9		66,340
					512,776		593,549
Current assets
Debtors			15	5,672		7,306
Cash at bank and in		hand		40,363		56,513
				46,035		63,819
Creditors:	amounts	falling due within
one year			16	(7,902)		(7,424)
Net current	assets				38,133		56,395
Total assets less current liabilities					550,909		649,944
Income funds
Restricted	funds		18		276,951		284,110
Unrestricted	funds
Designated	funds		19	239,865		312,628
General unrestricted		funds		34,093		53,206
					273,958		365,834
					550,909		649,944

		Day services	Wellbeing sUpport	Total 2022	Day services	Weabeing SUPPOrt	Total 2021
		2022 f	2022 f		2021 f	2021 f
Fees and	other
generated	income	46,968	12,584	59,552	46,298	21,195	67,493

	Unrestricted	Unrestricted
	funds	funds
	2022	2021
		6
Fundraising events Room and car park hire Trading activity income: other	1,792 1,380 858	787 703 212
Other trading activities	4,030	1,702

		Unrestricted	Unrestricted
		funds	funds
		2022	2021
		F	6
Bank interest Income from quoted	investments	22 848	667 3,263
		870	3,930

Raising funds	Raising funds
				Unrestricted	Unrestricted
				funds	funds
				2022	2021
					F
Fundraisin	and	ublicit
Direct costs	offundraising		events	474
Publicity and marketing Website maintenance				405 318	774
Staff costs					12,755
Fundraising	and	publicity		1,197	13,529
Investment	mana	ement			661
				1,197	14,190

			Day	Wellbeing	Total	Day	Wellbeing	Total
			services	support	2022	services	support	2021
			2022	2022		2021	2021
			8	8			6
Staff costs			121,278	18,941	140,219	108,492	23,686	132,178
Depreciation	and
impairment			14,442		14,442	15,051		15,051
Other personnel		costs	4,289	2,043	6,332	6,478	1,269	7,747
Premises			11,272	90	11,362	7,061		7,061
Insurance			4,428		4,428	4,137		4,137
Office			13,285	100	13,385	16,006	290	16,296
Direct expenditure		on
beneficiaries			3,559		3,559	2,201		2,201
Legal and professional			5,806		5,806	645		645
Independent
examination			2,280		2,280	1,920		1,920
Accountancy			40		40	2,770		2,770
			180,679	21,174	201,853	164,761	25,245	190,006
			180,679	21,174	201,853	164,761	25,245	190,006
Analysis by	fund
Unrestricted	funds		172,200	21,174	193,374	155,503	25,245	180,748
Restricted funds			8,479		8,479	9,258		9,258
			180,679	21,174	201,853	164,761	25,245	190,006

The avera	ge	monthly number ofemployees during the year	was:
			2022	2021
			Number	Number
Day services
Wellbeing	support
Management,		admin and fundraising
Total

Employees		(Continued)
Employment costs	2022	2021
	6
Wages and salaries	129,665	132,789
Social security costs	4,361	5,564
Other pension costs	6,193	6,580
	140,219	144,933

		Unrestricted	Unrestricted
		funds	funds
		2022	2021
		6	6
Revaluation	ofinvestments	(3,547)	10,387

Tangible fixed assets
		Freehold land	Equipment	Total
		and buildings
		f
Cost
At 1 January2022		768,813	37,291	806,104
At 31 December 2022		768,813	37,291	806,104
Depreciation and impairment
At 1 January 2022		243,828	35,067	278,895
Depreciation charged	in the year	13,888	554	14,442
At 31 December 2022		257,716	35,621	293,337
Carrying amount
At 31 December 2022		511,097	1,670	512,767
At 31 December 2021		524,985	2,224	527,209

Fixed asset investments
	Listed	Cash in	Total
	investmentsf	portfolio
Cost or valuation
At 1 January2022	61,471	4,869	66,340
Disposals	(61,471)	(4,860)	(66,331)
At 31 December 2022
Carrying amount
At 31 December 2022
At 31 December 2021	61,471	4,869	66,340

15	Debtors
				2022	2021
	Amounts falling due		within one year:		6
	Trade debtors			4,280	6,011
	Other debtors			45	45
	Prepayments	and accrued income		1,347	1,250
				5,672	7,306
16	Creditors: amounts		falling due within one year
				2022	2021
				6	6
	Other taxation	and social security		2,296	2,284
	Trade creditors			847	439
	Other creditors			1,489	1,561
	Accruals and	deferred	income	3,270	3,140
				7,902	7,424

				N th		CI 0(4 0440 0 E N 0 0 (4 0 0 0 Gl 0	CI 0(4 0440 0 E N 0 0 (4 0 0 0 Gl 0	CI 0(4 0440 0 E N 0 0 (4 0 0 0 Gl 0	CX I	IO CO CX (A
				Gt0
				CL
				CL.0 30 Cl. N	N 'O	0 4I E N4I 0	0 Ifl 00 0 0 0 0 N0 GI '0 NC0
				N	C L	000 0	'0Il'00 4I
				0 10	Ql	Cl	X 4I
				Ql
				N IUh		CD C E000	000 00 4I			Ct	CI Ol0!
				Gl
				th
				0 CU00 11 0		(4000 QI GI Gl	(4 CC Ct(4 I0				Ct CO
				M Qt0 IU N 11 (D Qt0. X0	N'0cO00		'0 4I'0	0 CI N0 GI I!					IU0 (D00		N0 N0 CL3 CL0 00O. N N
				Ol 30	C C	Ifl0	L 4I0. X CI						0 IU	M0 th0(1	0 IU
I- cL Z Q N Z	CI DXI-X0 O v) Z III GE 0 2 z UJZI- I- 0 u)	G(l 0 UI Ul kl0 4 IU Ul I	4 Ql0 N Ql	0 Gt Clt N 0. E00 M11 Ql0 ht0 Qt11 0 tU 0 ID 0 fh'0 E00 Ql		F E000 N00 00 4I IU 4I00 IU 4 Gl CC C( Cl 0ll			(4 I IA IA I (0 CO 0 fh N C Ql C Qt 0 3'3 O. Ql (T Z III	(0 IA IA '5 C M N QO	to Ol	Ct QtE N C 0 0 tU N ID th Qt fh Ql CL LL Ql E N 0 ID IU0O! M Ql CI ID	Ih Ql I/I E ID O. Ql (D ttl0 (Uc IC0 Ct 11 Ql (U Ql0 I/I IU3 OC IL M QlN E CL 30' Ql	CL ht 0 IU 0 Ql YN 0 QlE(L50' ID 0 fhE ID lh fll fh E00 '11 LL C' QtE(L 0' lU Ql	0 Gl 0 11 0 ID CO Ql tU 0 M Ul Ol 0 Ct0, Ol C tU E 0 N N M 00 'O LL Ct Gl QO ID I-

					IQ 0 0 C III0	N 4I IV 44 0 EN Ql 0	N 4I IV 44 0 EN Ql 0
			N		CD	CD
			ID
			IVOO.		0
					4I		41
			CL0		E N4I		N0 Vl
			00 CL0	N 'O	C		'00 VI
			Vl QI Ql N	Ql	000 0tl	0'00 Ql CL X 4I			N CQ CO	IO
			ID
						IV
			Vl 'O C		C E000	Ql0 0 N
			Cl
			ID0 IV Ql C		IV000Il IV	CV C QI		CD CO	CO CI N CQ	CO CQ CO N
						L
			0			IQ
			00 40			VI QI tVt40	N N0	N CD		I N CD
			Vl IQ			0	VI	CO		CO
			S0c Ql0	N QD	N Vl0	Ill Ol '0 '0	1! Ql		N	CQ
						C
			tD		0	Vl CL			CO	CO
			Ql			4I
			0
Ci IUDzI-			3 IV XlC ID CQ		0 E00C	N4I000 N Ql
VN0 O COI-z UJ	OQ OD C4I		Ol N tD 'O CD C 0		IV 4I00 VI QI ID	CV Vl 00 IV		4 IO IO N	IO N I N LON	4 CO ol CD CO
			ID
UJ
CO	IU0 UJ0		Ql 10 0 E
c(0R K IUK I0I- Ii)	CI CI UJ	4 4I Ql CD (4 Ql	IU 0$ 0 Vl 10 8 E00C ID					C C 0 E Vl0 c 10 !D IQ C Ol 0 0	'llC 0 O. c 0 TI 0 IQ C Ol Vl 0
UJI-0z	U.0	CI						CI	CI

Analysis ofnet assets	between funds
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	2022	2022	2022	2021	2021	2021
	6	F		6	6
Fund balances at 31
December 2022 are
represented by:
Tangible assets	241,101	271,666	512,767	247,947	279,262	527,209
Investments			9	66,340		66,340
Current assets/(liabilities)	32,848	5,285	38,133	51,547	4,848	56,395
	273,958	276,951	550,909	365,834	284,110	649,944

					2022	2021
					6	f.
Between	two	and	five	years	4,281	4,281

Patron				Chloe Teacher
Vice patrons				TonyAdams MBE
				Greg Clark MP
				Pam Munro MBE
				Professor Michael Oddy
President				Judy Horwood
Board oftrustees				J Clark-Wilson
				J Barker
				E Fardell
				EJohnson
				J Kennedy
				SPearce
				A Miles			(Appointed	18October 2022)
Secretary				EFardell
Key management			personnel	Kevin Bottrell	(Business manager)
Charity number				1062884
Company	number			3380601
Centre 8	Registered office			3Culverden Park
				Tunbridge Wells
				Kent
				TN4 9QT
				01892619001
				info@brainsmatter.		org.uk
				www. brainsmatter.		org.uk
Independent		examiner		Foot Davson	Ltd
				Lonsdale Gate
				Lonsdale Gardens
				Tunbridge Wells
				Kent
				TN1 1NU
Bankers				CAF Bank
				25 Kings Hill	Avenue
				West Mailing
				Kent
				ME19 4TA
Investment		advisors		Evelyn Partners
				25 Moorgate
				London
				EC2R 6AY

	Page
Trustees' report	1-4
Statement ofresponsibilities
Independent examiner's report
Statement offinancial activities
Balance sheet
Notes to the financial statements	9-22

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2022	2022	2022	2021	2021	2021
		Notes			6	6		6
Income from:
Donations and legacies Charitable activities			41,790 59,552	1,320	43,110 59,552	16,252 67,493	526	16,778 67,493
Other trading activities			4,030		4,030	1,702		1,702
Investments			870		870	3,930		3,930
Totalincome			106,242	1,320	107,562	89,377	526	89,903
Raising funds			1,197		1,197	14,190		14,190
Charitable activities		8	193,374	8,479	201,853	180,748	9,258	190,006
Total expenditure			194,571	8,479	203,050	194,938	9,258	204,196
Net gains/(losses) investments		on 11	(3,547)		(3,547)	10,387		10,387
Net movement	in	funds	(91,876)	(7,159)	(99,035)	(95,174)	(8,732)	(103,906)
Fund balances at 1 January 2022			365,834	284,110	649,944	461,008	292,842	753,850
Fund balances at December 2022		31	273,958	276,951	550,909	365,834	284,110	649,944

				2022		2021
			Notes	8
Fixed assets
Tangible assets			13		512,767		527,209
Investments			14		9		66,340
					512,776		593,549
Current assets
Debtors			15	5,672		7,306
Cash at bank and in		hand		40,363		56,513
				46,035		63,819
Creditors:	amounts	falling due within
one year			16	(7,902)		(7,424)
Net current	assets				38,133		56,395
Total assets less current liabilities					550,909		649,944
Income funds
Restricted	funds		18		276,951		284,110
Unrestricted	funds
Designated	funds		19	239,865		312,628
General unrestricted		funds		34,093		53,206
					273,958		365,834
					550,909		649,944

		Day services	Wellbeing sUpport	Total 2022	Day services	Weabeing SUPPOrt	Total 2021
		2022 f	2022 f		2021 f	2021 f
Fees and	other
generated	income	46,968	12,584	59,552	46,298	21,195	67,493

	Unrestricted	Unrestricted
	funds	funds
	2022	2021
		6
Fundraising events Room and car park hire Trading activity income: other	1,792 1,380 858	787 703 212
Other trading activities	4,030	1,702

		Unrestricted	Unrestricted
		funds	funds
		2022	2021
		F	6
Bank interest Income from quoted	investments	22 848	667 3,263
		870	3,930

Raising funds	Raising funds
				Unrestricted	Unrestricted
				funds	funds
				2022	2021
					F
Fundraisin	and	ublicit
Direct costs	offundraising		events	474
Publicity and marketing Website maintenance				405 318	774
Staff costs					12,755
Fundraising	and	publicity		1,197	13,529
Investment	mana	ement			661
				1,197	14,190

			Day	Wellbeing	Total	Day	Wellbeing	Total
			services	support	2022	services	support	2021
			2022	2022		2021	2021
			8	8			6
Staff costs			121,278	18,941	140,219	108,492	23,686	132,178
Depreciation	and
impairment			14,442		14,442	15,051		15,051
Other personnel		costs	4,289	2,043	6,332	6,478	1,269	7,747
Premises			11,272	90	11,362	7,061		7,061
Insurance			4,428		4,428	4,137		4,137
Office			13,285	100	13,385	16,006	290	16,296
Direct expenditure		on
beneficiaries			3,559		3,559	2,201		2,201
Legal and professional			5,806		5,806	645		645
Independent
examination			2,280		2,280	1,920		1,920
Accountancy			40		40	2,770		2,770
			180,679	21,174	201,853	164,761	25,245	190,006
			180,679	21,174	201,853	164,761	25,245	190,006
Analysis by	fund
Unrestricted	funds		172,200	21,174	193,374	155,503	25,245	180,748
Restricted funds			8,479		8,479	9,258		9,258
			180,679	21,174	201,853	164,761	25,245	190,006

The avera	ge	monthly number ofemployees during the year	was:
			2022	2021
			Number	Number
Day services
Wellbeing	support
Management,		admin and fundraising
Total

Employees		(Continued)
Employment costs	2022	2021
	6
Wages and salaries	129,665	132,789
Social security costs	4,361	5,564
Other pension costs	6,193	6,580
	140,219	144,933

		Unrestricted	Unrestricted
		funds	funds
		2022	2021
		6	6
Revaluation	ofinvestments	(3,547)	10,387

Tangible fixed assets
		Freehold land	Equipment	Total
		and buildings
		f
Cost
At 1 January2022		768,813	37,291	806,104
At 31 December 2022		768,813	37,291	806,104
Depreciation and impairment
At 1 January 2022		243,828	35,067	278,895
Depreciation charged	in the year	13,888	554	14,442
At 31 December 2022		257,716	35,621	293,337
Carrying amount
At 31 December 2022		511,097	1,670	512,767
At 31 December 2021		524,985	2,224	527,209

Fixed asset investments
	Listed	Cash in	Total
	investmentsf	portfolio
Cost or valuation
At 1 January2022	61,471	4,869	66,340
Disposals	(61,471)	(4,860)	(66,331)
At 31 December 2022
Carrying amount
At 31 December 2022
At 31 December 2021	61,471	4,869	66,340

15	Debtors
				2022	2021
	Amounts falling due		within one year:		6
	Trade debtors			4,280	6,011
	Other debtors			45	45
	Prepayments	and accrued income		1,347	1,250
				5,672	7,306
16	Creditors: amounts		falling due within one year
				2022	2021
				6	6
	Other taxation	and social security		2,296	2,284
	Trade creditors			847	439
	Other creditors			1,489	1,561
	Accruals and	deferred	income	3,270	3,140
				7,902	7,424

				N th		CI 0(4 0440 0 E N 0 0 (4 0 0 0 Gl 0	CI 0(4 0440 0 E N 0 0 (4 0 0 0 Gl 0	CI 0(4 0440 0 E N 0 0 (4 0 0 0 Gl 0	CX I	IO CO CX (A
				Gt0
				CL
				CL.0 30 Cl. N	N 'O	0 4I E N4I 0	0 Ifl 00 0 0 0 0 N0 GI '0 NC0
				N	C L	000 0	'0Il'00 4I
				0 10	Ql	Cl	X 4I
				Ql
				N IUh		CD C E000	000 00 4I			Ct	CI Ol0!
				Gl
				th
				0 CU00 11 0		(4000 QI GI Gl	(4 CC Ct(4 I0				Ct CO
				M Qt0 IU N 11 (D Qt0. X0	N'0cO00		'0 4I'0	0 CI N0 GI I!					IU0 (D00		N0 N0 CL3 CL0 00O. N N
				Ol 30	C C	Ifl0	L 4I0. X CI						0 IU	M0 th0(1	0 IU
I- cL Z Q N Z	CI DXI-X0 O v) Z III GE 0 2 z UJZI- I- 0 u)	G(l 0 UI Ul kl0 4 IU Ul I	4 Ql0 N Ql	0 Gt Clt N 0. E00 M11 Ql0 ht0 Qt11 0 tU 0 ID 0 fh'0 E00 Ql		F E000 N00 00 4I IU 4I00 IU 4 Gl CC C( Cl 0ll			(4 I IA IA I (0 CO 0 fh N C Ql C Qt 0 3'3 O. Ql (T Z III	(0 IA IA '5 C M N QO	to Ol	Ct QtE N C 0 0 tU N ID th Qt fh Ql CL LL Ql E N 0 ID IU0O! M Ql CI ID	Ih Ql I/I E ID O. Ql (D ttl0 (Uc IC0 Ct 11 Ql (U Ql0 I/I IU3 OC IL M QlN E CL 30' Ql	CL ht 0 IU 0 Ql YN 0 QlE(L50' ID 0 fhE ID lh fll fh E00 '11 LL C' QtE(L 0' lU Ql	0 Gl 0 11 0 ID CO Ql tU 0 M Ul Ol 0 Ct0, Ol C tU E 0 N N M 00 'O LL Ct Gl QO ID I-

					IQ 0 0 C III0	N 4I IV 44 0 EN Ql 0	N 4I IV 44 0 EN Ql 0
			N		CD	CD
			ID
			IVOO.		0
					4I		41
			CL0		E N4I		N0 Vl
			00 CL0	N 'O	C		'00 VI
			Vl QI Ql N	Ql	000 0tl	0'00 Ql CL X 4I			N CQ CO	IO
			ID
						IV
			Vl 'O C		C E000	Ql0 0 N
			Cl
			ID0 IV Ql C		IV000Il IV	CV C QI		CD CO	CO CI N CQ	CO CQ CO N
						L
			0			IQ
			00 40			VI QI tVt40	N N0	N CD		I N CD
			Vl IQ			0	VI	CO		CO
			S0c Ql0	N QD	N Vl0	Ill Ol '0 '0	1! Ql		N	CQ
						C
			tD		0	Vl CL			CO	CO
			Ql			4I
			0
Ci IUDzI-			3 IV XlC ID CQ		0 E00C	N4I000 N Ql
VN0 O COI-z UJ	OQ OD C4I		Ol N tD 'O CD C 0		IV 4I00 VI QI ID	CV Vl 00 IV		4 IO IO N	IO N I N LON	4 CO ol CD CO
			ID
UJ
CO	IU0 UJ0		Ql 10 0 E
c(0R K IUK I0I- Ii)	CI CI UJ	4 4I Ql CD (4 Ql	IU 0$ 0 Vl 10 8 E00C ID					C C 0 E Vl0 c 10 !D IQ C Ol 0 0	'llC 0 O. c 0 TI 0 IQ C Ol Vl 0
UJI-0z	U.0	CI						CI	CI

Analysis ofnet assets	between funds
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	2022	2022	2022	2021	2021	2021
	6	F		6	6
Fund balances at 31
December 2022 are
represented by:
Tangible assets	241,101	271,666	512,767	247,947	279,262	527,209
Investments			9	66,340		66,340
Current assets/(liabilities)	32,848	5,285	38,133	51,547	4,848	56,395
	273,958	276,951	550,909	365,834	284,110	649,944

					2022	2021
					6	f.
Between	two	and	five	years	4,281	4,281