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2024-03-31-accounts

Brendoncare Clubs

Report and Financial Statements

31 March 2024

Brendoncare Clubs The Old Malthouse Tel: 01962 852133 Victoria Road Fax: 01962 851506 Winchester Email: enquiries@brendoncare.org.uk SO23 7DU www.brendoncare.org.uk

Charity no: 1091384

Company no: 04360281

Brendoncare Clubs

Contents

For the year ended 31 March 2024

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 2024

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 Resigned 30 August 2024
Jane Williams
Principal staff Marianne Wanstall Chief Executive (until 30thSeptember 2024)
Marianne Wanstall Company Secretary (until 30thSeptember
2024)
Gareth Morgan Company Secretary (from 30thSeptember
2024)
Samantha Agnew Director of Charitable Impact and
Community Services
Bankers Lloyds Bank
Winchester SO23 9BU
Auditor Sayer Vincent LLP
Chartered Accountants and Statutory Auditor
110 Golden Lane
London
EC1Y 0TG

2

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2024

The Trustees present their report and the audited financial statements for the year ended 31 March 2024.

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 many 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.

During the financial year, the Trustees decided that the future objects of Brendoncare Clubs would be best served by the transfer of the business to its parent, Brendoncare Foundation. The merger took place effective from 1 April 2024.

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 2024 are listed below:

What we said we would achieve What we have done
Talk more about the challenges of
ageing and respond to those challenges
in a way that meets a variety of needs.		 The introduction of our new internal communications
platform Blink, along with colleague forums, gave us the
opportunity to have rich discussions with our workforce
around how they perceive and respond to sometimes
challenging topics that are part of the culture of ageing in
our society.
We continued to offer face to face club sessions, events
and outings providing opportunities for our membership
to remain socially connected. This was alongside
telephone and online services for people who may need
additional support either temporarily or permanently
because of their situation. A new model of wellbeing club
was successfully piloted after we ran some mindfulness
sessions which were very well received. This new club
also incorporates the popular peer-led exercise sessions
and has a wellbeing focus to improve body and mind.
Digital drop in cafes were also piloted across Hampshire
to help people who are digitally excluded in a flexible way
that doesn’t require them to attend formal classes.

3

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2024

What we said we would achieve		 What we have done
Measure the impact of our services. Building on the excellent case studies and feedback that
illustrate the impact of our services on older people’s
lives, we also introduced a standard wellbeing
measurement questionnaire for all new members to
complete as they join and then at around 6 to 8 weeks
later. This will hopefully enable us to build a clearer
picture of people’s wellbeing before and after our
interventions.
We shared examples of the impact on key stakeholders
through our 40 faces project which was part of our
40thanniversary celebrations. This included examples
from the community and clubs service.
Offer more outings, events and
expand and develop our volunteer
offer.		 We grew capacity in the peer-led exercise team with a
further 11 training sessions delivered to train new
volunteers in this role and support existing exercise
champions. Peer-led exercise is now offered in 10 club
locations and one care home.
A new flexible digital champion volunteer role was
launched and by March 24 we had trained 7 champions to
support our drop-in cafes and other membership events
and clubs.
We saw an increase in volunteer engagement and support
for our services as the number of volunteers increased
from 206 in April 2023 to 248 in March 2024.
We achieved a reaccreditation of our Investors in
Volunteering standard with some very positive feedback
from the auditor “During the assessment there was a real
sense of energy and ambition, more creativity and
innovation than was noticeable during previous
assessments. Within that the profile of volunteering is
high, with recognition that volunteers will form a key part
of Brendoncare’s future strategy”.
Merge the Brendoncare Clubs Charity
with The Brendoncare Foundation.		 The charitable objects of Brendoncare Clubs and
Brendoncare Foundation are aligned and the Trustees of
both charities felt it was in the best interests of the group
for the activities of both to be in the same legal entity.
On 1stApril 2024, the business of Brendoncare Clubs was
therefore transferred to its parent company – also a
registered charity – Brendoncare Foundation, and the
clubs and community services activities will continue to
be delivered as part of the Foundation.

Operating review

During 2023 to 2024 we increased our Brendoncare community membership from 761 members to 910 in March 2024 This included people who face challenges that mean they are at higher risk of isolation and loneliness and therefore receive free membership from us.

We were particularly pleased to see an increase month on month of members on means-tested benefits who are eligible for free membership. Paying members saw the monthly cost increase from £12 to £14.85 but membership value for money satisfaction remains high with 97% answering yes to that over a 12-month

4

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2024

rolling period prior to April 2024.

A review was started to look at other organisations offering similar activities to us and how we can implement changes to make the service more sustainable in the coming years. Some cost saving decisions were taken within this period such as closing some expensive instructor led clubs and committing to investment in our volunteer peer-led exercise team, but there is further work to be done to make sure we can continue our charitable support for the people that need us most in future years.

The clubs and the wider community support service continued to be well used. To reflect the commitment to develop our broader support for older people in the community offering more diverse ways to support them where and when they need it, introduced a new role of Head of Membership replacing the Head of Clubs role. This new appointment works alongside the Head of Volunteering and Head of Fundraising to deliver strong leadership across our community services and develop sustainability plans. This team has also started to drive closer integration of our community and care home services so that the people we care and support for can benefit from a joined-up approach.

Financial review

In the year to 31 March 2024, the fundraising team generated £117,341 (2023: £172,762) from donations, as shown in the Statement of Financial Activities. We also generated £87,225 (2023: £49,666) from memberships and club fees as operations settled to a normal level after re-introducing fees in 2022/23.

2024 2023
£ £
Surplus/(Deficit) excluding grant (128,464) (312,242)
Funding grant from The Brendoncare Foundation 287,000 290,000
Management servicesgranted byThe Brendoncare Foundation - 270,000
Cost of Management servicesprovided byBrendoncare clubs (287,000) (270,000)
Net surplus/(deficit) for theyear (139,464) (22,242)

We actively seek voluntary contributions towards the core costs of running the Brendoncare Clubs network to ensure the clubs’ long-term future. Brendoncare is committed to continuing and growing its service to benefit vulnerable older people at risk of loneliness and social isolation via its clubs which are now part of the services provided by Brendoncare Foundation following the merger with Brendoncare Clubs on 1[st] April 2024.

The Charity’s net assets at 31 March 2024 were £109,130 (2023: £169,593).

Plans for the future

The main goals for the year to 31 March 2025 are as follows:

5

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2024

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 non- compliance 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.

Going concern

On 1[st] April 2024 the business and assets and liabilities of Brendoncare Clubs was transferred to its parent, Brendoncare Foundation. As such, Brendoncare Clubs at the balance sheet date was no longer a going concern as generally defined.

However, as the assets and liabilities of Brendoncare Clubs will continue to be used in the same way by the Foundation, then the Trustees believe the value and classification of assets and liabilities in the balance sheet should be retained. There will be no change in carrying or realisable value as the result of transferring the assets and liabilities to Brendoncare Foundation.

Reserves policy

Brendoncare Clubs’ policy is to maintain reserves sufficient to meet the operating cash flow requirements of the charity. In the light of the transfer of the assets and liabilities of the charity to Brendoncare Foundation on 1 April 2024 then the Trustees are satisfied that the current level of reserves held is sufficient to cover the operations of Brendoncare Clubs until the effective date of transfer of the business to Brendoncare Foundation.

6

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2024

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.		 Investment in the fundraising team capability and
head count.
Continuing to work with donors and local
communities to generate sustainable income for the
club services considering reductions in funding from
local authorities.
Undertake a competitor analysis with clear
recommendations for implementing a more
sustainably funded model of paid for services which
still supports those who cannot afford to contribute.
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.
Insufficient volunteer, staff or leadership to
support community services.		 Reaccreditation of investment in volunteers.
Volunteer forums both face to face and online to
understand how well supported they feel. Head of
Volunteering to design and run sessions that will
upskill community based colleagues to be more
confident in recruiting and supporting volunteers.
Regular Directorate meetings to provide opportunity
for community team colleagues to share information
and best practice, including how to respond to
challenges of running the service.
Data management risk Clear processes for managing and cleaning data,
responsibility for review of procedures held by Heads
of Department.

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).

7

Brendoncare Clubs

Report of the Trustees

For the year ended 31 March 2024

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 2024

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 2024 was 1 (2023: 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 27[th] January 2025 and signed on their behalf by

Sarah Hobhouse

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 2024 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)

29 January 2025

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

Sayer Vincent is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

12

Brendoncare Clubs

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

For the year ended 31 March 2024

Unrestricted
Note
£
Income from:
2
54,394
Grant from parent charity
2, 8
287,000
3
87,225
428,619
4, 8
68,000
4
171,892
4, 8
219,000
458,892
45,986
5
15,714
Reconciliation of funds:
93,416
109,130
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
Transfer between funds
Raising funds
Total income
Expenditure on:
Donations
Charitable activities
Friendship and well-being clubs		 Unrestricted
Note
£
Income from:
2
54,394
Grant from parent charity
2, 8
287,000
3
87,225
428,619
4, 8
68,000
4
171,892
4, 8
219,000
458,892
45,986
5
15,714
Reconciliation of funds:
93,416
109,130
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
Transfer between funds
Raising funds
Total income
Expenditure on:
Donations
Charitable activities
Friendship and well-being clubs		 Restricted
£
62,947
-
-		 2024
Total
£
117,341
287,000
87,225
491,566
68,000
265,030
219,000
552,030
-
(60,464)
169,593
109,130		 Unrestricted
£
40,755
560,000
49,666		 Restricted
£
132,007
-
-		 2023
Total
£
172,762
560,000
49,666
428,619 62,947 650,421 132,007 782,428
68,000
171,892
219,000		 -
93,138
-		 80,000
388,141
190,000		 -
146,529
-		 80,000
534,670
190,000
458,892
45,986
15,714
93,416		 93,138
(45,986)
(76,177)
76,177		 658,141
(7,720)
101,136		 146,529
(14,522)
90,699		 804,670
(22,242)
191,835
109,130 - 93,416 76,177 169,593

All of the above results are derived from continuing activities. However the activities were transferred from this entity to the parent charity Brendoncare Foundation from 1 April 2024. 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 Company no. 4360281 As at 31 March 2024 2024 2023 Note Fixed assets: Tang ible assets 61374 68,547 61374 68,547 Current assets: Debtors Cash at bank and in hand io 59,262 18.732 136,845 38,852 77.994 175,697 Liabilities: Creditors: amounts falling due within one year li 31,238 74,651 Net current assets 46,756 101,046 Total assets less cuThent liabilities 109,130 169,593 Total net assets 12 109,130 169,593 The funds of the charity: Fiestricted income fu nds U nre5tricted income fu nds- General fu nds 13 76,177 109.130 93,416 Total charity funds 109,130 169,593 Approved by the Trustees on 27th January 2025 and signed their behalf by Jane Williams Trustee Sarah Hobhouse Trustee

Brendoncare Clubs

Statement of cash flows

As at 31 March 2024

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
Purchase of fixed assets
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
Cash flows from investing activities
Net cash used in investing activities		 £
£
(60,464)
9,118
77,583
(43,414)
(17,176)
(2,945)
(2,945)
(20,121)
38,853
18,732
2024		 £
£
(60,464)
9,118
77,583
(43,414)
(17,176)
(2,945)
(2,945)
(20,121)
38,853
18,732
2024		 £
£
(22,242)
11,213
(40,382)
49,753
(1,658)
-
-
(1,658)
40,511
38,853
2023		 £
£
(22,242)
11,213
(40,382)
49,753
(1,658)
-
-
(1,658)
40,511
38,853
2023
(2,945) -
(20,121)
38,853		 (1,658)
40,511
18,732 38,853

15

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2024

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, however on 1st April 2024 the assets and liabilities of the charitable company were transferred to its parent Brendoncare Foundation. As the business will be continued, the Trustees do not consider that the carrying value of assets and liabilities should be changed.

The Brendoncare Foundation Trustees have resolved that the Foundation will provide support for Brendoncare Clubs up to the point when the assets and liabilities of Brendoncare Clubs are transferred to the Foundation.

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 2024

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 2024

2a Income from donations (current year)

National Lottery Fund
Alice Ellen Cooper Dean charity
Total income from donations
Grants and donations
Total income before grant from parent undertaking
Grant from parent undertaking (note 8)
Gerald Palmer Ealing Trust
Sun Life Financial of Canada
Other grants and donations
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		 Unrestricted
£
-
-
-
54,394		 £
46,611
5,000
-
11,336
Restricted		 Total
£
46,611
5,000
-
65,730
54,394
287,000		 62,947
-		 117,341
287,000
341,394 62,947 404,341
Unrestricted
£
40,755		 £
61,973
25,000
10,000
35,034
Restricted		 2023
Total
£
61,973
25,000
10,000
75,789
40,755
560,000		 35,034
-		 172,762
560,000
600,755 35,034 732,762

2b Income from donations (prior year)

3 Income from charitable activities

Income from charitable activities
Other income
Membership subscriptions
Total income from charitable activities		 2024
Total
£
70,403
16,822		 2023
Total
£
46,584
3,082
87,225 49,666

All income from charitable activities is unrestricted.

18

Brendoncare Clubs

Notes to the financial statements

For the year ended 31 March 2024

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
Write off intercompany creditor
Support costs
Governance costs
Total expenditure 2024		 Cost of raising
funds
2024
£		 Charitable
activities		 Governance
costs
2024
£
-
-		 Total
2024
£
285,609
133,975		 Cost of raising
funds
2023
£
-
-		 Charitable
activities		 Governance
costs
2023
£
-
-
2023
£
313,530
67,694
Friendship and
well-being clubs
2024
£
285,609
133,975		 Friendship and
well-being
clubs
2023
£
313,530
67,694
-
-
-
-
-
-
-
-
-
-
-
68,000
-		 419,584
46,280
59,344
10,017
17,630
9,118
-
897
35,871
(345,936)
252,805
219,000
12,230		 -
-
-
-
-
-
-
-
-
12,230
12,230
-
(12,230)		 419,584
46,280
59,344
10,017
17,630
9,118
-
897
35,871
12,230
(345,936)
610,971
287,000
-		 -
-
-
-
-
-
-
-
-
-
-
80,000
-		 381,224
41,405
44,169
7,291
15,413
11,213
-
1,884
24,421
-
-
527,020
190,000
7,650		 -
-
-
-
-
-
-
-
-
7,650
-
7,650
-
(7,650)		 381,224
41,405
44,169
7,291
15,413
11,213
-
1,884
24,421
7,650
-
534,670
270,000
-
68,000 484,035 - 897,971 80,000 724,670 - 804,670

Support costs of £287,000 (2023: £270,000) were granted by Brendoncare relating to management time.

19

Brendoncare Clubs

Notes to the financial statements

As at 31 March 2024

5 Net income for the year

This is stated after charging:

This is stated after charging:
2024 2023
£ £
Depreciation 9,118 11,213
Operating lease rentals:
Property 5,000 5,000
Auditors' remuneration (excluding VAT):
Audit 8,700 7,650

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

Staff costs were as follows:

Pension contributions
Salaries and wages
Social security costs		 2024
£
380,833
31,940
6,812		 2023
£
342,024
30,961
8,239
419,585 381,224

No employee earned more than £60,000 during the year (2023: £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 (2023: £nil). All key management personnel employee benefits were paid by The Brendoncare Foundation in 2024.

No remuneration was paid or due to the Trustees during the year (2023: £nil). Trustee reimbursement for any travel costs incurred in carrying out their duties as Trustees was £nil (2023:£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:

Friendship and well-being clubs
Support		 2024
No.
11
5		 2023
No.
14
1
16 15

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		 2024
£
-
68,000
219,000		 2023
£
290,000
80,000
190,000
287,000 560,000

At 31 March 2024, Brendoncare Clubs owed £nil to The Brendoncare Foundation (2023: £129,748).

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

20

Brendoncare Clubs

Notes to the financial statements

As at 31 March 2024 9 Tangible fixed assets

10
11
Amounts owed to The Brendoncare Foundation
Other creditors
Net book value
At the end of the year
Trade debtors
Depreciation
All of the above assets are used for charitable purposes.
At the end of the year
At the end of the year
At the start of the year
Charge for the year
Amounts due from The Brendoncare Foundation
Trade creditors
At the start of the year
Debtors
Prepayments & accrued income
Creditors: amounts falling due within one year		 Computer
equipment
£		 Leasehold
improvements
£		 Fixtures and
fittings
£		 Total
£
24,134 84,178 13,020 121,332
22,468
1,667		 19,033
5,612		 8,339
1,840		 49,840
9,118
24,134 24,645 10,179 58,958
- 59,533 2,841 62,374
1,666 65,145 1,736 68,547
2024
£
1,024
52,698
5,540		 2023
£
323
129,748
6,774
59,262 136,845
2024
£
12,649
-
18,589		 2023
£
10,973
48,082
15,596
31,238 74,651

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

Net assets at the end of the year
Tangible fixed assets
Net current assets		 General
unrestricted
£
62,374
46,756		 Restricted
£
-
-		 Total funds
£
62,374
46,756
109,130 - 109,130

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

Tangible fixed assets
Net current assets
Net assets at the end of the year		 General
unrestricted
£
17,039
76,376		 Restricted
£
51,508
24,669		 Total funds
£
68,547
101,045
93,415 76,177 169,592

21

Brendoncare Clubs

Notes to the financial statements

As at 31 March 2024

13a Movements in funds (current year)

31 March 2024
Movements in funds (current year)
Restricted funds:
Total restricted funds
General funds
Tangible fixed assets
Total funds
Total unrestricted funds
Tangible fixed assets
Grants
Unrestricted funds:		 At the start of
the year
£
51,508
24,669		 Income & gains
£
-
62,947		 Expenditure &
losses
£
(5,521)
(87,616)		 Transfer
reflecting
change in
accounting
policy
(45,987)		 At the end of the
year
£
-
-
-
76,178 62,947 (93,138) (45,987) -
93,416 428,619 (458,892) 45,987 63,143
45,987
-
93,416 428,619 (458,892) 45,987 109,130
169,593 491,566 (552,029) - 109,130

13b Movements in funds (prior year)

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
£
59,113
31,586		 Income & gains
£
-
132,007		 Expenditure &
losses
£
(7,605)
(138,924)		 At the end of
the year
£
51,508
24,669
90,699 132,007 (146,529) 76,178
101,136 650,421 (658,141) 93,416
101,136 650,421 (658,141) 93,416
191,835 782,428 (804,670) 169,593

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

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		 2024
2023
£
£
5,000
5,000
20,000
20,000
25,000
30,000
Property		 2024
2023
£
£
5,000
5,000
20,000
20,000
25,000
30,000
Property
50,000 55,000

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.

22