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2023-03-31-accounts

Brendoncare Clubs

Report and Financial Statements

31 March 2023

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 2023

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 2023

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:
Lee-Ann Fenge Chair of Board
Abigail Barkham
Nick Bosanquet
Sarah Hobhouse
Helen Roberts From 26th April 2022
Jane Williams From 26th April 2022
Principal staff Marianne Wanstall Chief Executive
Marianne Wanstall 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 2023

The Trustees present their report and the audited financial statements for the year ended 31 March 2023.

Reference and administrative information set out on page 2 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 2023 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 2023

What we said we would achieve What we have done
Expansion of the clubs open after Covid. We continued the safe opening of clubs after the
pandemic increasing from 34 in March 2022 to 74
by March 2023. The training and support to ensure
volunteers were able to support staff with running
clubs also continued.
Offer more outings, events and
information sessions alongside regular
club sessions to promote independence
and friendships across clubs in any one
area		 There were a range of face to face and online
events run providing information on topics such as
arthritis, falls prevention and stay well in Winter.
We also ran sessions to learn new digital skills such
as how to use apps, access audio books and send
e-cards. Club members were also back out at
Christmas meals and parties.
Developing new and innovative ways of
working to improve opportunities for a wider
range of older people including under-
represented groups		 The innovative partnership with Southampton
University Hospital to deliver peer led seated
exercise in clubs successfully transitioned to be an
integral part of our service with the recruitment of
a new volunteer training and support co-ordinator
to embed this and other volunteer led projects; the
peer led seated exercise continues to be a popular
activity within our clubs and our Romsey club
delivered a seated exercise session during a visit
from our Patron, The Duchess of Edinburgh, last
November.
A focus on activities to attract more men back to
clubs has also made progress with new club The
Likely Lads opening in Chandlers Ford.

Operating review

During 2022 to 2023 we continued to build up our Brendoncare community membership from 560 members to 761 in March 2023. These numbers included carers, relatives of care home residents and people on means-tested benefits all of whom are at higher risk of isolation and loneliness and all of whom receive free membership from us. Paying members saw the £12 per month fee remain static as we continued to re-open services but with clear plans to increase the amount in 2023/24.

We continue to run our community support service to ensure members and volunteers feel supported at all times. The demand for telephone support fell during the year as members returned to face to face clubs but a significant number of 133 members were still receiving that support in March 2023, many of whom will not be returning to clubs as their health has deteriorated during the pandemic closures. The community support service also developed a greater focus on talking about and running sessions to improve digital literacy using a variety of individual and group formats covering a variety of topics.

Feedback, communication and engagement has also increased in the year with members receiving a feedback questionnaire at the 12-month renewal point of their membership. Most members in 2022 felt that the membership was good value for money. Many had experienced significant and recent life events such as bereavement (13%), stopping driving (8%) and many members said they lived alone (nearly a quarter) or had a registered disability (15%). Some actions were agreed as a result of survey feedback including a commitment to re-open Saturday clubs, offer specific clubs to try and attract more men, and clearer communication of the wider membership benefits. All these actions were implemented including establishing regular membership and volunteer newsletters. Regular in person and online volunteer support sessions have also resumed which enables direct feedback from those people helping to deliver the services.

4

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2023

Financial review

In the year to 31 March 2023, 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.

During the 2022/23 financial year, the fundraising team generated £172,762 (2022: £188,795) from donations, as shown in the Statement of Financial Activities. We also opened 37 new clubs during the year, and as a result, the cost of running clubs has increased. Therefore, the level of support required from the foundation has also increased, as demonstrated in the table below:

2023 2022
£ £
Surplus/(Deficit) excluding grant (312,242) (178,846)
Funding grant from The Brendoncare Foundation 290,000 180,000
Management servicesgranted byThe Brendoncare Foundation 270,000 217,000
Cost of Management servicesprovided byBrendoncare clubs (270,000) (217,000)
Net surplus/(deficit) for theyear (22,242) 1,154

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 £169,593 (2022: £191,835).

Plans for the future

The main goals for the year to 31 March 2024 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,

5

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2023

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 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 2023

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 which the trustees recognise needs to continue.

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 every month.

The Trustees have a reasonable expectation that the Charity has adequate resources, including on-going support from The Brendoncare Foundation, 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 considering reductions in funding from
local authorities.
Post pandemic funding challenges including the
increasing cost of living are considered in our
fundraising plans.
Continuing reliance on grant from parent charity.
The clubs’ membership offer is seen as not
good value for money and not relevant to the
current cohort of older people		 Diversification of membership offer to include
events, outings and information sessions alongside
regular information sessions.
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 2023

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 2002 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 to mitigate identified risks, and the implementation and effectiveness of those systems are reviewed regularly.

Four of the Trustees are also Trustees of the parent charity The Brendoncare Foundation including two who were appointed in April 2023. There are two Trustees who are not Trustees of the parent charity, enabling independence to address any potential conflicts of interest.

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 2023.

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 2023 was 1 (2022: 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 19th October 2023 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 2023 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

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)

2 November 2023

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 2023

Unrestricted
Note
£
Income from:
2
40,755
Grant from parent charity
2, 8
560,000
3
49,666
650,421
4, 8
80,000
4
388,141
4, 8
190,000
658,141
5
(7,720)
Reconciliation of funds:
101,136
93,416
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		 Restricted
£
132,007
-
-
132,007
-
146,529
-
146,529
(14,522)
90,699
76,177		 2023
Total
£
172,762
560,000
49,666
782,428
80,000
534,670
190,000
804,670
(22,242)
191,835
169,593		 Unrestricted
£
82,954
397,000
28,328
508,282
99,000
304,581
118,000
521,581
(13,300)
114,436
101,136		 Restricted
£
105,842
-
-
105,842
-
91,388
-
91,388
14,454
76,245
90,699		 2022
Total
£
188,795
397,000
28,328
614,123
99,000
395,969
118,000
612,969
1,154
190,681
191,835

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

----- Start of picture text -----
Company no. 4360281
As at 31 March 2023
2023 2022
Note £ £ £ £
Fixed assets:
Tangible assets 9 68,547 79,760
68,547 79,760
Current assets:
Debtors 10 136,845 96,463
Cash at bank and in hand 38,852 40,511
175,697 136,974
Liabilities:
Creditors: amounts falling due within one year 11 74,651 24,898
Net current assets 101,046 112,075
Total assets less current liabilities 169,593 191,835
Total net assets 12 169,593 191,835
The funds of the charity: 13
Restricted income funds 76,177 90,699
Unrestricted income funds:
General funds 93,416 101,136
Total charity funds 169,593 191,835
----- End of picture text -----

Approved by the Trustees on 19th October 2023 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 2023

Reconciliation of net income to net cash flow from operating activities

Net (expenditure) / income for the reporting period
(as per the statement of financial activities)
Depreciation charges
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash used in operating activities
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year		 £
£
(22,242)
11,213
(40,382)
49,753
(1,658)
(1,658)
40,511
38,852
2023		 £
£
1,154
15,227
(88,847)
(15,123)
(87,588)
(87,588)
128,099
40,511
2022

15

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2023

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 Trustees have resolved that the Foundation will provide support for Brendoncare Clubs and are expected 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 2023

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.

Governance costs are entirely reallocated to charitable activities. Support costs from the Brendoncare Foundation are allocated between fundraising and charitable activities based on the number of staff employed by the foundation for 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.

17

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2023

2a Income from donations (current year)

2b
3
Income from donations (prior year)
Other 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
National Lottery Fund
Gerald Palmer Ealing Trust
Sun Life Financial of Canada
Total income from donations
Grants and donations
Total income before grant from parent undertaking
Grant from parent undertaking (note 8)
Other income		 Unrestricted
£
-
-
-
40,755
40,755
560,000
600,755
Unrestricted
£
82,954
82,954
397,000
479,954		 £
61,973
25,000
10,000
35,034
132,007
-
132,007
£
105,842
105,842
-
105,842
2023
Total
£
46,584
3,082
49,666
Restricted
Restricted		 Total
£
61,973
25,000
10,000
75,789
172,762
560,000
732,762
2022
Total
£
188,795
188,795
397,000
585,795
2022
Total
£
18,432
9,896
28,328

All income from charitable activities is unrestricted.

18

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2023

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 2023		 Cost of
raising funds
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
80,000
-
80,000		 Friendship and
well-being
clubs
2023
£
313,530
67,694
381,224
41,405
44,169
7,291
15,413
11,213
-
1,884
24,421
-
527,020
190,000
7,650
724,670
Charitable
activities		 Governance
costs
2023
£
-
-
-
-
-
-
-
-
-
-
-
7,650
7,650
-
(7,650)
-		 Total
2023
£
313,530
67,694
381,224
41,405
44,169
7,291
15,413
11,213
-
1,884
24,421
7,650
534,670
270,000
-
804,670		 Cost of
raising funds
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
99,000
-
99,000		 Friendship
and well-
being clubs
2022
£
227,987
74,178
302,164
17,407
26,003
1,691
8,831
15,227
100
1,603
15,443
-
388,469
118,000
7,500
513,969
Charitable
activities		 Governance
costs
2022
£
-
-
-
-
-
-
-
-
-
-
-
7,500
7,500
-
(7,500)
-		 2022
£
227,987
74,178
302,164
17,407
26,003
1,691
8,831
15,227
100
1,603
15,443
7,500
395,969
217,000
-
612,969

Support costs of £270,000 (2022: £217,000) were granted by Brendoncare relating to management time.

19

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2023

5 Net income for the year

This is stated after charging:

----- Start of picture text -----
|||| |---|---|---| |2023|2022| |£|£| |Depreciation|11,213|15,227| |Operating lease rentals:| |Property|5,000|5,000| |Auditors' remuneration (excluding VAT):| |Audit|7,650|7,500|

----- End of picture text -----

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

Staff costs were as follows:

----- Start of picture text -----
|||| |---|---|---| |2023|2022| |£|£| |Salaries and wages|342,024|271,706| |Social security costs|30,961|22,049| |Pension contributions|8,239|8,409| |381,224|302,164|

----- End of picture text -----

No employee earned more than £60,000 during the year (2022: £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 £0 (2022: £54,996). All key management personnel employee benefits were paid by The Brendoncare Foundation in 2023.

No remuneration was paid or due to the Trustees during the year (2022: £nil). Trustee reimbursement for any travel costs incurred in carrying out their duties as Trustees was £nil (2022:£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 included in the support costs paid to Brendoncare Foundation

7 Staff numbers

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

----- Start of picture text -----
|||| |---|---|---| |2023|2022| |No.|No.| |Friendship and well-being clubs|14|9| |Support|1|2| |15|11|

----- End of picture text -----

20

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2023

8 Related party transactions

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

Funding grant from The Brendoncare Foundation
Fundraising Services granted from The Brendoncare Foundation
Management Services granted from The Brendoncare Foundation
Total grant from The Brendoncare Foundation		 2023
£
290,000
80,000
190,000
560,000		 2022
£
180,000
99,000
118,000
397,000

At 31 March 2023, Brendoncare Clubs was owed £129,748 from The Brendoncare Foundation (2022: £90,045).

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

At the start 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
Net book value
At the end of the year
Cost
Depreciation
At the start of the year		 Computer
equipment
£
24,134
24,134
18,265
4,203
22,468
1,666
5,869		 Leasehold
improvements
£
84,178
84,178
13,421
5,612
19,033
65,145
70,757		 Fixtures and
fittings
£
10,075
10,075
6,941
1,398
8,339
1,736
3,134		 Total
£
118,387
118,387
38,627
11,213
49,840
68,547
79,760

All of the above assets are used for charitable purposes.

10 Debtors

Amounts due from The Brendoncare Foundation
Prepayments & accrued income
Trade debtors		 2023
£
323
129,748
6,774
136,845		 2022
£
378
90,045
6,040
96,463

21

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2023

11 Creditors: amounts falling due within one year

Trade creditors
Amounts owed to The Brendoncare Foundation
Other creditors		 2023
£
10,973
48,082
15,596
74,651		 2022
£
9,948
-
14,950
24,898

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

At the start
of the year
£
Restricted funds:
59,113
31,586
Total restricted funds
90,699
General funds
101,136
101,136
191,835
Total unrestricted funds
Tangible fixed assets
Grants
Unrestricted funds:
Total funds
Net current 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
£
17,039
76,376
93,415
General
unrestricted
£
20,647
80,489
101,136
Income & gains
£
-
132,007
132,007
650,421
650,421
782,428		 Restricted
£
51,508
24,669
76,178
Restricted
£
59,113
31,586
90,699
Expenditure &
losses
£
(7,605)
(138,924)
(146,529)
(658,141)
(658,141)
(804,670)		 Total funds
£
68,547
101,046
169,593
Total funds
£
79,760
112,075
191,835
At the end of
the year
£
51,508
24,669
76,177
93,416
93,416
169,593

12b Analysis of net assets between funds (prior year)

13a Movements in funds (current year)

22

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2023

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
£
69,634
6,611
76,245
114,436
114,436
190,681		 Income & gains
£
-
105,842
105,842
508,282
508,282
614,124		 Expenditure &
losses
£
(10,521)
(80,867)
(91,388)
(521,582)
(521,582)
(612,970)		 At the end of
the year
£
59,113
31,586
90,699
101,136
101,136
191,835

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

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		 2023
2022
£
£
5,000
5,000
20,000
20,000
30,000
35,000
55,000
60,000
Property

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.

23