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2022-03-31-accounts

Brendoncare Clubs

Report and Financial Statements

31 March 2022

Brendoncare Clubs

The Old Malthouse Victoria Road Winchester SO23 7DU

Tel: 01962 852133 Fax: 01962 851506 Email: enquiries@brendoncare.org.uk www.brendoncare.org.uk

Charity no: 1091384

Company no: 04360281

Brendoncare Clubs

Contents

For the year ended 31 March 2022

Contents Pages
Reference and administrative details 2
Report of the Trustees 3
Independent auditor’s report 10
Statement of financial activities (incorporating an income and expenditure account) 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16

1

Brendoncare Clubs

Reference and administrative details

For the year ended 31 March 2022

Company number 4360281
Country of England & Wales
incorporation
Charity number 1091384
Country of registration England & Wales
Registered office and The Old Malthouse, Victoria Road, Winchester, Hampshire, SO23 7DU
operational address
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
Fay Gillott Resigned 19 January 2022
Lee-Ann Fenge Chair of Board from 20 January 2022
Abigail Barkham From 15 February 2022
Nick Bosanquet
Sarah Hobhouse
Principal staff Marianne Wanstall Chief Executive
Rachel McIlroy Company Secretary
Samantha Agnew Director of Charitable Impact and Community
Services
Bankers Lloyds Bank
Winchester SO23 9BU
Solicitors Coffin Mew LLP
Lakeside, North Harbour
Portsmouth, Hampshire, PO6 3EN
Auditor Sayer Vincent LLP
Chartered Accountants and Statutory Auditor
Invicta House
108-114 Golden Lane
London
EC1Y 0TL

2

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2022

The Trustees present their report and the audited financial statements for the year ended 31 March 2022.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objects and aims

Brendoncare Clubs’ mission is to care for older people with dignity and respect and to tackle social isolation through the provision of friendship and well-being clubs.

The main aims of Brendoncare Clubs are to counteract loneliness and social isolation amongst older people living in their own homes, to give them an opportunity to meet others in a welcoming and friendly environment, with the support of our dedicated team of volunteers.

Objectives and activities

The Charity provides clubs that seek to improve the well-being of older people. The Charity works with a large number of volunteers and relies on the support of fundraising. Brendoncare Clubs actively promotes partnership working to deliver our aims.

The Trustees review the aims, objectives and activities of the Charity each year. This report looks at what the Charity has achieved and the outcomes of its work within the last twelve months. The Trustees report the success of each key activity and the benefits the Charity has brought to those groups of people that it exists to help. The review also helps the Trustees ensure the Charity's aims, objectives and activities remained focused on its stated purposes.

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning its future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been set.

Achievements and performance

Achievements against Brendoncare Clubs’ objectives for the year ended 31 March 2022 are listed below:

What we said we would achieve What we have done
Launch Community Membership to expand
the breadth of our services to existing and
new members.		 During
the
year
we
launched
Brendoncare
Community Membership to provide all-inclusive
access to all our community based services
including community clubs, online clubs (such as
our live cooking for one events, and our Italian
culture club hosted by a volunteer in Rome),
information
sessions,
telephone
and
digital
support, events and discount benefits on respite
stays in our care homes. Paying members currently
contribute £12 per month to use the services as
much as they wish. Many people are also identified
as being eligible for free membership through our
access fund.
We
currently
have
around
560
registered
members, and this number will continue to
increase as we fully re-open our community clubs.
We continue to support a further 600 who are yet
to return to our services fully as we phase our re-
opening.

3

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2022

Support club volunteers and members with
the safe reopening of clubs		 To ensure the safety of our services in light of the
pandemic while retaining the fun and friendship at
the heart of Brendoncare clubs, we provided
training to ensure all volunteers felt prepared and
able
to
manage
clubs
within
covid
risk
assessments. Our staff team have been present at
every re-opening. This support is in addition to our
existing volunteer training and support plans.
Our first club re-opened in June 2021. By the end
of the year we had managed to re-open 34 clubs.
Our plans were slowed by the arrival of the
Omicron variant, and we plan to have 100 clubs
open by March 2023.
Developing new and innovative ways of
working to improve opportunities for a wider
range of older people		 The pandemic has enabled Brendoncare Clubs to
engage with those in later life in alternative ways.
Our online clubs are thriving, with 11 regular clubs
holding over 25 sessions each month, with
attendance remaining high in addition to the re-
opening of face to face clubs. Staff and volunteers
continue to support members with getting digitally
connected to be able to join in with their clubs and
maintain contact with friends and family.
We work in partnership with other organisations to
ensure that those who need us most are able to
find us and benefit from the best support available.
Our surveys show that for many people in later life,
their club is their only or primary source of social
contact, and our club members confirm that their
club is very important to them and has a big impact
on their health and well-being. An example of this
has
been
our
partnership
this
year
with
Southampton University Hospital working on a
research project that has provided training for
some of our volunteers to delivered peer–led
exercise and reviewed the viability of this approach
more widely.

Operating review

Until the pandemic hit in March 2020, Brendoncare ran a network of over 100 community clubs providing fun and friendship, and preventing loneliness and social isolation. The pandemic meant we had to quickly find new ways to reach older people living alone at home. Our service adapted at pace to provide telephone support, digital skills training and online clubs – a crucial lifeline when loneliness and isolation was more challenging for those living alone than ever before. During this unprecedented time we made the decision to provide these services free of charge.

As 2021 progressed and we began to re-open clubs, it became clear that our online and telephone support service would remain crucial for many of our vulnerable members, so we have invested in the expansion of our community services at Brendoncare.

During the year we launched Brendoncare Community Membership to provide all-inclusive access to all our community based services including community clubs, online clubs (such as our live cooking for one events, and our Italian culture club hosted by a volunteer in Rome), information sessions, telephone and digital support, events and discount benefits on respite stays in our care homes. Paying members currently contribute £12 per month to use the services as much as they wish. We also identify people who are entitled

4

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2022

to free membership including those on means tested benefits, relatives of Brendoncare residents, those who have stayed in our homes for respite care and all Brendoncare volunteers.

We currently have around 560 registered members, and this number will continue to increase as we fully re-open our community clubs. We continue to support a further 600 who are yet to return to our services fully as we phase our re-opening.

We continue to run our community support service to ensure members and volunteers feel supported at all times. During the year our members received over 10,000 phone calls. Our on-line clubs have become well established and much enjoyed across the week. Around 400 club sessions have been held this way, with over 2,500 on-line attendances. This service remaining in place permanently means that geographical barriers to clubs are broken down and that even those who may not be well enough to leave their homes can attend regularly.

Community membership launched formally in June 2021 when we started re-opening our clubs. Amongst the first to re-open were Gosport Ping Pong and Fleet & Crookham Welcome, and these clubs are now back to their former success with members attending each week. By the end of the year we have managed to re-open 34 clubs, with our plans slowed by the arrival of the Omicron variant.

To ensure our services meet the future needs of members and volunteers, we seek regular feedback from members and volunteers. Our volunteer forums will return in person in the summer of 2022. These forums add depth to our understanding of those who use and volunteering each week in our services. We continue to survey stakeholders of our community services to understand both their experience and our impact. This year we will introduce new impact measurement tools to ensure our services are continuing to make a positive difference to the lives of members. We also plan to implement a new CRM system to help manage increasing amounts of data, offer better targeted support to member and volunteer needs and communicate community wide events.

With an ageing demographic (1 in 4 people in the UK will be over 65 years old by 2041) there is an increasing need to support the 85% of older people who live (and wish to remain living in their own homes) in the community. An estimated 1.9 million people are not receiving the care they need and with local authorities facing considerable cuts due to already squeezed budgets, we know that our community services for older people are needed more than ever before.

Financial review

In the financial year to 31 March 2021, the decision was made to continue to provide the services outlined above, free of charge to members with the emphasis on keeping members and volunteers connected during the pandemic. In the year to 31 March 2022 we have introduced community membership to enable a return to charging an affordable rate for our services, while contributing to the operating costs of running the full service again.

Following an exceptional fundraising year to 31 March 2021, income for Brendoncare Clubs reduced and this year the fundraising team generated £188,795 (2021: £343,891) from donations as shown in the Statement of Financial Activities. The fundraising team was restructured during the year, reducing costs within a challenging fundraising environment.

As a result of the decrease in fundraising income, the level of support required from The Brendoncare Foundation has increased as demonstrated in the table below:

2022
£		 2021
£
Surplus/(Deficit) excluding grant (178,846) 59366
Funding grant from The Brendoncare Foundation 180,000 -
Management services granted by The Brendoncare Foundation 217,000 247,000
Cost of Management services provided byBrendoncare clubs (217,000) (247,000)
Net surplus for the year 1,154 59,366

The level of management services granted from The Brendoncare Foundation has decreased compared to the prior year predominantly due to the reduced support provided by the fundraising team.

5

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2022

We actively seek voluntary contributions towards the core costs of running the Brendoncare Clubs network to ensure the clubs’ long term future. Brendoncare Clubs is committed to continuing and growing its service to benefit vulnerable older people at risk of loneliness and social isolation.

The Charity’s net assets at 31 March 2022 were £191,835 (2021: £190,681).

Plans for the future

The main goals for the year to 31 March 2023 are as follows:

Remuneration policy

Pay differentials are related to skill level required, workload, responsibilities, qualifications and external labour market forces. Our policy is that the ratio of the pay of the Brendoncare Group Chief Executive to the pay rates of the lowest paid member of staff in the group will not exceed 10:1. The ratio is currently 6.18:1.

Pay reviews are undertaken annually, generally at 1 April. The annual review will take account of the following internal factors:

The annual review will take account of the following external factors:

The group’s People Committee will take advice, guidance and information from such outside sources as may be necessary to review the pay of senior staff with substantial strategic responsibilities.

Fundraising Practices

As part of our commitment to best practice, Brendoncare Clubs adheres to the standards set by the Fundraising Regulator and the Institute of Fundraising. We aim to ensure that our fundraising is respectful, open, honest and accountable to the public.

We have a clearly documented complaints procedure in place, enabling any concerns regarding our fundraising activities to be responded to quickly. During the year, there have been no instances of noncompliance with the requirements of the fundraising code of practise and no complaints have been received by the Charity regarding fundraising activities.

Our fundraising policy clearly states all steps that should be followed in order to protect vulnerable people when offering support to the Charity, ensuring that they have the relevant capacity to enable them to make the decision to donate.

The Trustees periodically review fundraising standards and compliance as part of the Board meetings.

6

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2022

Going concern

Under normal operating conditions, Brendoncare Clubs is able to meet its current working capital requirements based on the cash flow generated. There are sufficient cash reserves to manage cash flow on a day to day basis. The charity continues to be supported by its ultimate parent, The Brendoncare Foundation.

The Charity continues to be successful in achieving grants and donations to support the services including a new multiyear grant from the National Lottery. During the year, the charity also started to receive membership income from community members and is welcoming new members on a monthly basis.

The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Reserves policy

Brendoncare Clubs’ policy is to maintain reserves sufficient to meet the operating cash flow requirements of the charity. The current level of reserves held is sufficient to cover 3 months operations for the Clubs’ service.

Principal risks and uncertainties

A risk register is maintained by The Brendoncare Foundation and the risks relating to Brendoncare Clubs are reviewed regularly by the Senior Management Team and Trustees. The major risks to which Brendoncare is exposed are formally reviewed twice a year by the Board. Systems are in place to manage those risks, and the implementation and effectiveness of those systems are reviewed regularly.

Key risk: How managed:
Brendoncare Clubs is reliant on fundraising
income so any long term failure to build
community fundraising puts them at risk.		 Continuing
to
work
with
donors
and
local
communities to generate sustainable income for the
club services in light of reductions in funding from
local authorities.
Post pandemic funding challenges including the
increasing cost of living are considered in our
fundraising plans.
Impact of new covid waves or variants
affecting the value for money proposition of
community
membership.
Not
attracting
enough members as a consequence.		 Diversification of membership offer to provide online
and telephone options for support, with regular
membership communications to inform of service
availability.
Re-opening clubs in geographic clusters to ensure a
range of options available for members.
Service quality continually monitored by seeking
feedback through reviews, forums, member calls.

7

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2022

Key risk: How managed:
Insufficient volunteer, staff or leadership to
support the Clubs’ programme		 Reaccreditation of investment in volunteers.
Planned investment in volunteer training, skills and
support. The change in service provision is also
expected to attract volunteers from different
backgrounds with different skills sets.
Increased focus on staff retention in response to
staffing challenges following the pandemic.
Trustee training on safeguarding is conducted, and
regular reviews in this area involving trustees and
the leadership team drive training and policy
reviews.
Data management risk Resource assigned to assessing software options.
Planned implementation of system to manage
service and data.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 25 January and registered as a charity on 26 March 2002. The parent company is The Brendoncare Foundation (Brendoncare).

The Company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

All Trustees give their time voluntarily and receive no benefits from the Charity. Any expenses reclaimed from the Charity are set out in note 6 to the accounts.

Trustees receive induction training provided by Brendoncare’s and the Charity’s staff, and attend regular development sessions, provided by staff and third party experts, to enhance their understanding of issues faced by the Charity. On appointment, Trustees receive a handbook containing a broad range of information aimed at assisting them to gain a deeper and more structured understanding of their role and of the Charity, including a copy of the memorandum and articles of association and the report and financial statements.

The Charity participates in Brendoncare’s governance arrangements, which are reviewed regularly against the criteria set out in various publications, including the Charity Commission’s “Charity Governance Code”. Systems are in place in order to mitigate identified risks, and the implementation and effectiveness of those systems are reviewed regularly.

Two of the Trustees are also Trustees of the parent charity The Brendoncare Foundation. There are two Trustees who are not Trustees of the parent charity, enabling independence to address any potential conflicts of interest. One of the independent Trustees resigned part way through the year.

The Trustees of the Charity are appointed and removed by Brendoncare. In the event of potential conflicts of interest between the Charity and Brendoncare, the policy agreed by both parties is that the Charity’s Trustees will act solely for the Charity and will not participate in the decisions made by Brendoncare. No such potential conflicts arose during the year to 31 March 2022.

The Trustees meet as a Board regularly to agree strategic and policy matters, to approve the budget and to review the operational performance of the Charity. Day to day management of the Charity is the responsibility of the Director of Charitable Impact and Community Services reporting to the Chief Executive, working within the framework of the approved strategy and annual budget. Brendoncare provides other support in areas such as fundraising, finance, marketing and general management.

8

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2022

Statement of responsibilities of the Trustees

The Trustees are responsible for preparing the report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event of winding up. The total number of such guarantees at 31 March 2022 was 1 (2021: 1). The Trustees have no beneficial interest in the Charity.

Auditor

Sayer Vincent LLP were reappointed as the charitable company's auditor during the year and have expressed their willingness to continue in that capacity.

The report of the Trustees has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the Trustees on 2 August 2022 and signed on their behalf by

Lee-Ann Fenge

Trustee

9

Independent auditor’s report

To the members of

Brendoncare Clubs

Opinion

We have audited the financial statements of Brendoncare Clubs (the ‘charitable company’) for the year ended 31 March 2022 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

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 Auditor’s 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 UK, including the FRC’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.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' 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 Brendoncare Clubs' 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 trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

10

Independent auditor’s report

To the members of

Brendoncare Clubs

Matters on which we are required to report by exception

In the light of the 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 trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (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 trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

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 auditor’s 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 are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

11

Independent auditor’s report

To the members of

Brendoncare Clubs

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities . This description forms part of our auditor’s report.

Use of our 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 auditor’s 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 the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Fleur Holden (Senior statutory auditor) 20 September 2022

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

12

Brendoncare Clubs

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2022

Note
Income from:
2
Grant from parent charity
2, 8
3
4, 8
4
4, 8
5
Reconciliation of funds:
Raising funds
Total income
Expenditure on:
Donations
Charitable activities
Friendship and well-being clubs
Net income/(expenditure) for the
year
Total expenditure
Charitable activities
Total funds brought forward
Total funds carried forward
Friendship and well-being clubs
Management charge from parent
charity		 Unrestricted
£
82,953
397,000
28,328		 Restricted
£
105,842
-
-		 2022
Total
£
188,795
397,000
28,328		 Unrestricted
£
188,034
247,000
15,745		 Restricted
£
155,857
-
-		 2021
Total
£
343,891
247,000
15,745
508,281 105,842 614,123 450,779 155,857 606,636
99,000
304,581
118,000		 -
91,388
-		 99,000
395,969
118,000		 143,000
123,278
104,000		 -
176,992
-		 143,000
300,270
104,000
521,581 91,388 612,969 370,278 176,992 547,270
(13,300)
114,436		 14,454
76,245		 1,154
190,681		 80,501
33,935		 (21,135)
97,380		 59,366
131,315
101,136 90,699 191,835 114,436 76,245 190,681

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 13 to the financial statements.

13

Brendoncare Clubs

Balance sheet

Balance sheet
As at 31 March 2022 Company no. 4360281
£
96,462
40,511		 2022
£
79,760		 £
7,616
128,099		 2021
£
94,987
79,760
112,075		 94,987
95,694
136,973
24,898		 135,715
40,021
191,835 190,681
191,835 190,681
90,699
101,136		 76,245
114,436

Approved by the Trustees on 2 August 2022 and signed on their behalf by

Lee-Ann Fenge Trustee

Sarah Hobhouse Trustee

14

Brendoncare Clubs

Statement of cash flows

For the year ended 31 March 2022

Reconciliation of net income to net cash flow from operating activities

2022 2021
£ £ £ £
Net income for the reporting period 1,154 59,366
(as per the statement of financial activities)
Depreciation charges 15,227 13,902
Gift in kind donation of assets - (5,000)
Decrease in debtors (88,846) 26,390
Increase/(decrease) in creditors (15,123) 7,944
Net cash used in operating activities (87,588) 102,602
Change in cash and cash equivalents in the year (87,588) 102,602
Cash and cash equivalents at the beginning of the year 128,099 25,497
Cash and cash equivalents at the end of the year 40,511 128,099

15

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2022

1 Accounting policies

a) Statutory information

Brendoncare Clubs is a charitable company limited by guarantee and is incorporated in the United Kingdom. The registered office address is The Old Malthouse, Victoria Road, Winchester, Hampshire, SO23 7DU.

b) Basis of preparation

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.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

The Trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The Brendoncare Foundation provides support for Brendoncare Clubs and will continue to do so for the foreseeable future.

e) Income

Income from charitable activities comprises subscription income from the provision of friendship and well being clubs to older people.

Voluntary income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Coronavirus business support grants are recognised when the Charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the Charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised. There is more information about their contribution in the Report of the Trustees.

On receipt, donated gifts, professional services and donated facilities valued at £500 or above are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

16

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2022

1 Accounting policies (continued)

h) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity.

Where information about the aims, objectives and projects of the Charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Support and governance costs are re-allocated to each of the activities based on an estimate of staff time attributable to each activity.

Governance costs are the costs associated with the governance arrangements of the Charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the Charity’s activities.

j) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

k) Tangible fixed assets

Items of equipment and plant and machinery are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation useful lives are as follows:

l) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m) Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n) Pensions

Brendoncare enrols all employees, who meet the criteria, into the auto-enrolment pension scheme after two months' service.

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Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2022

2a Income from donations (current year)

2b
3
Income from donations (prior year)
Grants and donations
Total income before grant from parent undertaking
Grant from parent undertaking (note 8)
Total income from donations
Membership subscriptions
Total income from charitable activities
Income from charitable activities
Total income from donations
Grants and donations
Total income before grant from parent undertaking
Grant from parent undertaking (note 8)
Other income		 Unrestricted
£
82,953
82,953
397,000
479,953
Unrestricted
£
188,034
188,034
247,000
435,034		 £
105,842
105,842
-
105,842
£
155,857
155,857
-
155,857
2022
Total
£
18,432
9,896
28,328
Restricted
Restricted		 Total
£
188,795
188,795
397,000
585,795
2021
Total
£
343,891
343,891
247,000
590,891
2021
Total
£
-
15,745
15,745

All income from charitable activities is unrestricted.

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Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2022

4 Analysis of expenditure

Staff costs (Note 6)
Support staff costs (Note 6)
Venue hire
Activity costs
Volunteer expenses
Staff travel costs
Depreciation
Marketing
Training
Property and office costs
Audit and accountancy
Support costs
Governance costs
Total expenditure 2022		 Cost of raising
funds
2022
£
-
-		 Charitable
activities		 Governance
costs
2022
£
-
-		 Total
2022
£
227,987
74,177		 Cost of raising
funds
2021
£
-
-		 Charitable
activities		 Governance
costs
2021
£
-
-		 2021
£
167,940
72,262
Friendship and
well-being clubs
2022
£
227,987
74,177		 Friendship and
well-being clubs
2021
£
167,940
72,262
-
-
-
-
-
-
-
-
-
-		 302,164
17,407
26,003
1,691
8,831
15,227
100
1,603
15,443
-		 -
-
-
-
-
-
-
-
-
7,500		 302,164
17,407
26,003
1,691
8,831
15,227
100
1,603
15,443
7,500		 -
-
-
-
-
-
-
-
-
-		 240,202
5,913
7,891
621
2,063
13,902
-
408
21,950
-		 -
-
-
-
-
-
-
-
-
7,320		 240,202
5,913
7,891
621
2,063
13,902
-
408
21,950
7,320
-
99,000
-		 388,469
118,000
7,500		 7,500
-
(7,500)		 395,969
217,000
-		 -
143,000
-		 292,950
104,000
7,320		 7,320
-
(7,320)		 300,270
247,000
-
99,000 513,969 - 612,969 143,000 404,270 - 547,270

Support costs of £217,000 (2021: £247,000) were granted by Brendoncare relating to management time.

19

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2022

5 Net income for the year

This is stated after charging:

This is stated after charging:
2022 2021
£ £
Depreciation 15,227 13,902
Operating lease rentals:
Property 5,000 5,000
Auditor's remuneration (excluding VAT):
Audit 7,500 6,100

6 Analysis of staff costs, Trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Salaries and wages
Social security costs
Pension contributions		 2022
£
271,706
22,049
8,409		 2021
£
215,538
17,941
6,723
302,164 240,202

No employee earned more than £60,000 during the year (2021: £nil).

The key management personnel of the charitable company comprise the Trustees, and the senior management team. The total employee benefits including national insurance and pension contributions of the key management personnel paid by Brendoncare Clubs were £54,996 (2021: £53,373). The remaining key management personnel employee benefits were paid by The Brendoncare Foundation.

No remuneration was paid or due to the Trustees during the year (2021: £nil). Trustee reimbursement for any travel costs incurred in carrying out their duties as Trustees was £nil (2021:£nil).

Indemnity insurance is maintained by The Brendoncare Foundation to indemnify the Trustees, Officers and Staff of Brendoncare and its subsidiaries against the consequences of any neglect or default on their part. The cost of this was £9,828 (2021: £7,280).

7 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Support
Friendship and well-being clubs		 2022
No.
9
2		 2021
No.
8
2
11 10

20

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2022

8 Related party transactions

During the year, The Brendoncare Foundation made the following grants to Brendoncare Clubs:

Funding grant from The Brendoncare Foundation
Management Services granted from The Brendoncare Foundation
Total grant from The Brendoncare Foundation		 2022
£
180,000
217,000		 2021
£
-
247,000
397,000 247,000

It is anticipated that as Brendoncare Clubs becomes self sustaining, by developing its community and grant based fundraising and club membership increases, the funding grant from the Foundation will no longer be required. Various grants were received, and various expenses were paid, by Brendoncare on behalf of Brendoncare Clubs during the year, and were passed on to the Charity. At 31 March, Brendoncare Clubs was owed £90,045 from The Brendoncare Foundation (2021: was £22,597 owed to).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

9 Tangible fixed assets

Tangible fixed assets
Cost
Depreciation
Net book value
At the end of the year
At the end of the year
At the end of the year
At the start of the year
Charge for the year
At the start of the year
At the start of the year		 Computer
equipment
£
24,134		 Leasehold
improvements
£
84,178		 Fixtures and
fittings
£
10,075		 Total
£
118,387
24,134 84,178 10,075 118,387
10,220
8,045		 7,809
5,612		 5,371
1,570		 23,400
15,227
18,265 13,421 6,941 38,627
5,869 70,757 3,134 79,760
13,914 76,369 4,704 94,987

All of the above assets are used for charitable purposes.

10 Debtors

Debtors
Amounts due from The Brendoncare Foundation
Prepayments & accrued income
Trade debtors		 2022
£
378
90,045
6,040		 2021
£
533
-
7,083
96,462 7,616

21

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2022

11 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income
Amounts owed to The Brendoncare Foundation		 2022
£
9,948
14,950
-		 2021
£
2,746
14,678
22,597
24,898 40,021

12a Analysis of net assets between funds (current year)

12a
Analysis of net assets between funds (current year)		 12a
Analysis of net assets between funds (current year)
12b
13a
At the start of
the year
£
Restricted funds:
69,634
6,611
Total restricted funds
76,245
General funds
114,436
114,436
190,681
Total funds
Total unrestricted funds
Tangible fixed assets
Grants
Unrestricted funds:
Net current (liabilities)/assets
Analysis of net assets between funds (prior year)
Tangible fixed assets
Net current assets
Net assets at the end of the year
Movements in funds (current year)
Net assets at the end of the year
Tangible fixed assets		 General
unrestricted
£
20,647
80,489		 Restricted
£
59,113
31,586		 Total funds
£
79,760
112,075
101,136 90,699 191,835
General
unrestricted
£
25,353
89,083		 Restricted
£
69,634
6,611		 Total funds
£
94,987
95,694
114,436 76,245 190,681
Income
& gains
£
-
105,842		 Expenditure
& losses
£
(10,521)
(80,867)		 At the end of
the year
£
59,113
31,586
76,245 105,842 (91,388) 90,699
114,436 508,281 (521,581) 101,136
114,436 508,281 (521,581) 101,136
190,681 614,123 (612,969) 191,835

22

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2022

13b Movements in funds (prior year)

Restricted funds:
Total restricted funds
General funds
Total funds
Total unrestricted funds
Tangible fixed assets
Unrestricted funds:
Grants		 At the start of
the year
£
80,249
17,131		 Income
& gains
-
155,857		 Expenditure
& losses
£
(10,615)
(166,377)		 At the end of
the year
£
69,634
6,611
97,380 155,857 (176,992) 76,245
33,935 450,779 (370,278) 114,436
33,935 450,779 (370,278) 114,436
131,315 606,636 (547,270) 190,681

Purposes of restricted funds

Fixed Assets

The Fixed Asset balance relates to funds received for specific fixed assets.

Grants

The restricted funds relate to restricted grants received during the year which remain unspent at the year end and are held in cash, and restricted gifts that have been used towards capital spend.

During the year the Charity received a restricted grant of £38,000 from the National Lottery Community Fund in respect of community support services. The Charity also received restricted grants of £25,000 from Gerald Palmer Eling Trust towards community support services, and £15,000 from Sun Life of Financial of Canada towards reopening of clubs. These grants are all included within restricted income above.

14 Operating lease commitments

The Charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods.

Less than one year
One to five years
Over 5 years		 2022
2021
£
£
5,000
5,000
20,000
20,000
35,000
40,000
60,000
65,000
Property		 2022
2021
£
£
5,000
5,000
20,000
20,000
35,000
40,000
60,000
65,000
Property
60,000 65,000

15 Legal status of the Charity

The Charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

16 Ultimate parent undertaking

The company's ultimate parent undertaking and controlling party is The Brendoncare Foundation, a registered Charity (number: 326508) and company limited by guarantee (number: 1791733). Copies of the consolidated financial statements are available from the Charity Commission.

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