Company f•gi$tratlon number 05551999 (England Wal•sl
Charity reglstration number 1111644 (England and Wales)
THE BREN PROJECT
ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

THE BREN PROJECT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M I Sholton
Mr 8 Harringlon
Mr D Atkinson
Mr R Smith
IArs D Piper
Mr lan Mason
(Appointed 1 M8r¢h 20261
Country of Incorporatlon
Unitad Kingdom
(England and Wales)
05551999
Charity reglglratlon
England 8nd Wale
1111644
Prlnclpal address
Nèw Scene Cènlro
Limewood Close
Off Newton Lane
Chester
CH2 2HH
Reglster*d offi¢•
Cholmondeley House
Oee Hills P8rk
Chester
Cheshire
CH3 SAR
Indopgndent examln•r
James Hafgroavos FCA
Cholmondelèy Hoijse
Dee Hills Park
Chester
Cheshire
CH3 SAR

THE BREN PROJECT
CONTENTS
Page
Tmslees, report
Independenl examiner's r8FM)rt
Staternenl ol financlal activltles
Balance sheet
Notes io the financial slalemenls
10-18

THE BREN PROJECT
TRUSTEES, REPORT IINCLUDING DIRECTORS. REPORT
FOR THE YEAR ENDED 3t DECEMBER 2025
Thg trusle8s'. who are also th8 directors lor the purposes of company law present the annual report and financi81
$tst8ments for the ygar end8d 31 Dec8mb&r 2025.
The financial sl8tements have been prepared in accordance WIM the accoJntirg policies sel out In note 1 to the
rinaneial st8tefflernls and corrply wlth the charity's Memorandum and Articlès ol Association, the Companie5 A¢t
2006 and "Accounting and Reporting by Charities.. St2temgnl ol Recommended Practice applicable to charities
preparing thgir accounts in Èecordancè with tha Financial Reportin9 Standard ap￿1¢able in the UK and Republic of
Ireland IFRS 1021" (effective l January 20191.
Objectlves and a¢tivltle$
8ackgrourtd of the Charity
The Bren Project is a Chester.b8sed ¢harily offering one-tQ-one 8upporied work placements for people with leamirng
dtS8bilities and autism in Cheshlre. We are 8 reglslered ¢harily 111116441 and a company limited by guarantee
155519991. We were founded by Peter Sackett and Grant Wells in 2005, and project work began in 2007. Our
Mission Statement is.. "to develop Ihe social, emotional and economlc wellbeing of leaming dlsabled and autislc
people through personalised supported workpl8¢e opportunitie5 in partnership with our local community.
Who We Are
We have a staff team of 12, cornpri5ed ol a fulktime Charity Manager, Iwo part-time BSke Project Supetvlsors, two
part lime Cafe Supervlsors, two p#rt-lim8 Project Co-ordinators, ong Finance Officer, 3 Job Coaches and 8 part-
'rne Admlnislration Assistant. We also have a irained and dedicated team of sessional Job Coaches who support
beneficiaries while on placement and 14 support volunteers who work wlth our benefiriaries in our Social enterprise
cycl8 workshop, We are based in Ihe Livel New Scene Youth & Community Hub in Newton, Chester. where we have
our Offi￿ and Bren 8lkes workshop. We are governed by 8 dedicated Trustee group comprised 016 indlviduals frorn
a wide range ol backgrounds, with skills and axp6rience In charity rnanagernenl. project rnanagernent. disablllty
Services. marketing. graphic design, inlortnation technology, quality management, fundraising and education. Our
Trust885 have experignce ol managing organisalion5 in the private and voluntary sectors hav8 thè eornrnewal
Èwaranass ta oversee the ¢harrty's acltwties and fvlure development.
Who We Support
work with pèoplè who havè18arnlng disabilltiès or auts.sm from thè 898 of 14 upwards, with no L4)pèr age limit.
Our work includes young People who are experiencing Ihe Iransib"aN from education to employment, and those
disab18d adults seen as 'hard-Iowreach', i.e. those excluded Irom mainstream prowsion and not accèssing vocational
support 8158where.
Our Bespoke Approach and Eth05
We believe that everyone has the human rlght to work an(J engage in producliwe efflployrnent. In 2025, we continue
to liè the only organisation In Chester and the surrounding area that piovides the persorK£ntr8d, lully sUPPOrted
service Ihat p8ople need to adequately prepare for 8mployment. We are very proud tsf our approach and confid8nl
that this is what rllak85 the diff8rence lo the people th3t W8 SUPPOrt. We do not offer generic experiences. Inslead.
we wcfk with individu8ls to re588rch, identfy and adapl their own pl8c&mgnl. based on their own needs. Skills and
aspirations. Our philosophy is to viaw th8 supported ernployment procèss as a partnèrship bètwgen b8nèficiaries,
parentslcarers. schools. businesses. voluntary and communily organisations, the public sector and olher agencies,
all ol whom play Ih8ir part in making the process a 5u¢ces$.

THE BREN PROJECT
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Proj8cI Work
Since our projgct delivery began in Seplembar 2007 wa havè..
worked with over 400 beneficiaries..
managed turnover totalling over £1,000,￿o.,
received funding from more than 80 funding partr¥er8'.
' engaged wlth more than 180 employer psrtners in all thi@8 sectors.,
fostered a wide range ol project partnars in a wide range ol industrie$',
retsived 100°/o positive post-p1a￿ment feedback from beneficiaries and treir parentslcarers.
In seiting its objectiv85, the Trustees hav8 givon careful considèration to th8 Charity Commission's guidanc8 on
public benefit.

THE BREN PROJECT
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and porfomkancg
Signffjcant activltigs and achievements agalnst objectlves
Key Areas of Work In 2025
The Charity continues to grow and strengthen what it offers to th8 bènèficiariès who ramairi at thè eore ol our
charitable purpose. The number of placements lintemal and exiernall in 2025 represented an 811-time ￿COrd. which
is a tastamènt tts tha hard work and locus ol both our amploy&d staff and votuTrlogrs.
The timescale for thè planning and18unch of Brèn Brews excoedad all 8xpectations due to the excertional efforts of
a11 irFvolved bul particularly Trustee Laura Dooley and Charity Managèr Andy Ashford. We wanl lo thank Laur8 now
shè has $t8pped down as a Trustee to allow her to take on th• part-timè paid ptssitio# as Man8ger of tha café
project. Wè werè also dèlighted to r8cruil an extremely Capable Cale Managgr, Jan Halbws. axperienced in both
calé management and offering workplace opportunities to less-advanlaged groups.
Bren Bikes continues lo operate al a high laval despite its awkward physical restraints in the Livel building. The
wonderful 10th anniversary celebration of their WCTrrk was a great chane8 to bring together staff, volunlèars and
benefiaaries, lo recognize IheiT achievements, Particu18r mention has to go to our mechanics, Steve Fidler and
Rich Bulkeley, and the amazing crew of"Brgngineers'. We particularly enjoyed Pete Sackett's account of $gttiThg up
8ren 8ikes when he was Charity Manager. Again, thanks to Laura Dooley. Andy Ashford. Kerry McEvoy John
Glendenning for organizing such a special day. And Ihanks to the Grosvenor Estale for granting us free use of their
h05Pltality facility.
The project to replaco the Livel building is still 81 an ernbryonic stage and change is unlikely io happen in anything
less than a >5 year timesc81è. However, we may be dr8wn into planning discussions wdl before that.
Vve were pleased to welcome lan Mason as a new Trustee. His leg81 background will be a valuabk addition lo the
Board's breadth of expertise. The irnp)rlanl role played by Trustees is often overlooked. Whilst they may noi havè
the same 'vi3ibility' as Other volunteers (often because they are still working in ful￿tiMe jobs themselves), the
unevanrful, sm¢)oth runnlng of the ch8rlty Is testsment 10 the careful overslght ol all aspects of the charlty's functjon
that they malntain.
It was disappointin9 that rernedial fire safely works at Kirigswood meant Ihere was no progress on the bistro proj8Ct
in 2025, However, Your HousSng have SndSeated thai works Sho￿1￿ bg completed by early 2026, so we will re
evaluate our posillon when 11 materlalSzes as a real prospect. There could bè considerable synergy between the
café and 8 bistro at Kingswood, in temis ol beneficiary pl8cements, and our healthy financiol position means we can
consld¢r wnniNg both, due to ¢he succe5slul ftjndralslng activities which continued In 2025.
We belleve that our Charfty 13 in an excellent position to make eontlnued progress in delivering our charitable aims
In 2026. Staff, volunteers and Trustees all approach issues with a'can do, attitude which bodes well for th8 future ol
the charity and the wellbelng ol those we aim to help.
Small eompany provisions
This report has been prepafyd in accordance wrth the provisions applieAblè to Companies enbtled to thè small
cornpanies exemption.

THE BREN PROJECT
TRU5TEES' REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Flnancial review
Wg génèrated a tot81 of £269,161 incumÈ in 2025.
Expendlture:
Wa have delivered our services as anlicipaled. to budgat. 18king into a¢￿Unt the I￿Year changès to income which
alknw&d us 10 increase our budget and expenditurè accordingly.
Our op8rating gxpenditura for 2025 stands al £273,665.
Our balanea of funds carried forward as at 31 December 2025 stands at £337,598.
Resgnvs policy
A balance of £337,595 15 held as our reserve fL¢nds,all ol wthich is unrestrlcted. Thls Is in Ilne with our policy ol
maintaining al least 6 months runnlng costs at all tirn8s in case of Sssue or wlthdrawal from a major funder. We have
8150 desigllaled much of the reserves lo a new project.
Plans forfuture periods
Oevglopmgnt plans in 2026.
LookÉng forward to 2026 the Charity will..
Grow tha numb8T ¢1 benefirjaries hdped by our charity.
Mainlain adeouale reserves as the Bren Brews projeet matures and seek to grow the volunteer capacity lo
support our delivery.
Mainlain our engagement with Your Housing re the Kingswood café developmtsnt. Trustees to weigh up the
proslcons il and when a firm offer malerialisos, particularly in relation to the charity's legal structure and
staffing e8pacily, in order to cope with the incrèased scale and complexity of this project.
Conllnue lo approach trusts aN<J foundations to support our work.
Struetiiroi govgrnanc• and managament
Th8 charity is a company limitèd by guarantae as dafin6d by the Ctsmpani&$ Act 1985 and controllad by its
Memorandurn and Articles OlAssoc￿lK)n, .
Th8 trustees, who are 3150 the director$ lor the purpos8 DI company law, and who sèrv8d during the year and up lo
the date ol signature of th8 financial ststements were..
Mr M I Shotton
Mr B Harrington
Mr D Atkin30n
Mr R Mayne
Mr R Smith
Mrs D Piper
Mr lan Mason
(Resigned 29 October 20251
(Appointed 1 March 20261
Recwitment anrl 8ppoinlrnent of twstees
Membership is open to individuals or organisalitsns whieh apply to the charity in the form rèquired by the trustees as
set out in the governing document. All new staff shall follow the guidèlinès laid out in the recruilment and selection
licy.

THE BREN PROJECT
TRUSTEES, REPORT (INCLiIDING DIRECTORS. REPORT) {GONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Tha truste6s' report w8$ 8pprov8d by the 808rd of Tmst668.
Mr B H8rrington
Trustee
2 June 2026

THE BREN PROJECT
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE BREN PROJECT
I report to th8 trustees on my 8xamination of the financial statements of Thè Br8n Project Ilhe chaTItyI for the year
ended 31 Dec8mb8r 2025.
R¢sponslbllltles and basls of rèport
As the trustees of the charity land also ils direclors for the purposes ol company 18wI, you are responsible for the
preparation of the financial statements in aceordaneé with the requirements ol the Companies A¢1 2006.
Having satisfied mys8W that the financial statements of thè charity afy not required lo be audited under Part 16 01
th8 Companiès Act 2006 and are eligiNe for independent examination, I rèport in Tgsp8cI ol my oxamination of the
charity's financial statèmènts Carried out under section 145 of the Charities Act 2011. In Carrying out my examination
I have Idlowed the Directions given by the Charity Commission under section 14515llbl ol the CharitiesAct 2011.
Ind•p?ndent examinerfs $tat¢menl
Since the charity's gross Incomè exceeijed £250,000, the Independenl examlnar must be 8 mgmber of a body listed
In section 145 of the Charities Act 2011. 1 confim that l arn qua5ified to undertake the examination because l am a
member ol ICAEW, which is one of the Ilsled tiodles.
I have completed my examination. l eonfimi thal no matters have come to my attention in ¢onneclK)n wth Ihe
gxamin8lson giving me cause lo believe thst in any rnaterial respecl..
accounting racords warè not kept in respect of the charity as requirad by section 386 of th8 Companiès Acl
2006.
the financial stat8rllenls do not accord with those records.. or
the financi81 slalements do not comply with the accountlng requirements of sectson 396 01 the Companies Act
2006 othèr than any requlrement that Ihe flnancial slatements glvè a true and lalr view. which Is ncl a maltèr
considered a5 part of an independent examination.. or
the flnancial statements have not been p￿parer1 in accordance with the rnelho¢Js and principles of tre
Statem&nt ol Rècornrnended Pra￿1￿ for accountSng and reportlng by charities applicable to charitSes
preparlng their financial statements in accordance with the Financlal Reports'ng Standard applicablo in the UK
and Reputsllc ol Irdand IFRS 1021.
I h8ve no concerns and have come across no other matters in Comnèclion with the exarnlnation to which attention
$hguld be drawn in this report in ordor to onabla a proper understand￿n9 of the financial statements to bp rgached.
Jam•s Haryr•av•s FCA
Cholmondeley House
Dee Hills Park
Chester
Ch8shire
CH3 SAR
2 June 2026

THE BREN PROJECT
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME ANO EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrostrlctgd
funds
2025
Unrostricted
funds
2024
Notss
Incomo from..
Donaliolls and legacles
Charilable activities
Investments
115.629
150.175
3,357
126.968
130,950
2.342
Total Incom•
269,161
260,280
Expendlture on..
Ch8ri18ble activities
271,074
222,826
Total exp8ndi¢ure
271,074
222,826
Nel incomellexpenditurel and movement in funds
11,9131
37,434
Reconciliatlon of fvnds..
Fund balan￿S al 1 January 2025
342,099
304,665
Fund balancos at 31 D•cembèr 2025
340,186
342,099
The statement of linanoial 8Otiviti6s inelud&$ 811 g&in8 and losges recognised in the year. All incom8 and expanditu
derive trorn continuing a¢liviti&s.
The not85 Orn pages 10 10 18 fomi part ol these financial statements.

THE BREN PROJECT
BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Not•s
F5xèd assgts
Tangible assets
11
7.040
417
Current assets
Debtors
Cash at bank and in hand
12
81
340,777
82
345.380
340,858
345,462
Creditors: amounts falling due wllhln
onè yoar
13
17.7121
13.7801
Net current a88ets
333,146
341,682
Totsl ass$ts less current liabilltles
340,186
342,099
The fund5 of the charlty
Unrestricted funds
15
340,186
342,099
340,186
342,099
Thé notès on pagos 10 tg 18 form part of these financial statgments.
The company is antitled to thg ex8mption from the audit r8quiTgment contained in sectlon 477 01 the Companigs Act
2006, lor the year ended 31 Decembèr 2025.
The directors acknowledge their responsibilities for complying vAlh the requiremgnts of the Companiès Act 200fj
w￿h r85pect lo accounting records and the preparation of financial statements.
The members hove not required tre Company to obtain 8n audit of its financial statements for the year in question in
accordance with sèction 476.
Thèse finanaal slaiernents havg b98n prep8r8d in accnrdanc8 with the provisions appli¢8ble to comp8ni&s Subjéct
lo th8 small companies regime.
The financial statements were approved by the trustees on 2 June 2026
Mr B Harrington
Trustee

THE BREN PROJECT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DEGEMBER 2025
Accountin9 policieB
Charlty Informatlon
The Bren Project Is a private company limit8(J by guarantee incorporated in England and Wales. The
re9lStered oflice is Cholmondeley House, Dee Hills P8rk. Chester, Cheshire, CH3 SAR.
1.1 Bas18 of pr•paratlon
The financial statement5 hav8 been preparad in accordance wlth the charlty's Memorandum and Artldes ol
Association. the Ctsmpanies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland. I'FRS 1021 and ths Charities SORP 'Accounling and R8porting by Charit18s'. Statern8nt
of Recomrnended Pracbce applicable to chariiies preparing their account5 in accordance with the Financial
Reporting Standard applicable in th8 UK and Republic ol Ireland IFRS 1021" lèffèctivè 1 January 20191. Th8
charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantagè ol th8 provisions in tha SORP for charities not to prepare a Statallènl ol
Cash Flow$.
The financial statements arè pr8p8r8d in steding, which 18 th8 ftjnctional currency ol the charity. Monetary
amounts in these financial statements are rounded to tho nearost £.
The finan¢ial ststements have bgen prepared under the historical cost convenlion. Th& prlndpal accounting
policies adopted are set out below.
1.2 Golng concern
At the timè ol approving thè finanaal stst8mènts, trusle8s have a reasonable expectation that the charity
has adequate resources lo eontinue in operational axistanca for the foreseeable future. Thus the tr￿teeS
continue lo adopt the going concern basis of accounting in prèpar¢ng lh8 financial slatgmenls.
1.3 Charltable funds
Unrssiriclèd funds ar? available for us8 at th& di8cretion of the trustees in furtherance of their charilable
objeclives.
Restricted funds are subject lo specific wnditions by donors or grantors as to how they may P)e used. The
purpos8S and uses of th8 rèstrict8d funds are set out in th8 notes to the financi81 statements,
Endowment fund5 are subject to specific condilions by donoys that the capital mijsl be maintained by the
charity.
1.4 Income
Income is recognised when the tharrty is legally entitled to It after any performance cixMlIts"ons have bÈ8n rnet,
Ihe arnounts can be measured rellably. and 11 is probable that Income will be receSved.
Cash donations are recognised on r6ceipt. Other donations are reeognised once the charity has been nolifiad
ol the donalion. unless p8rformanc8 condilions requirg dgferral ol thg amount. Incomo lax recoverable in
relation to donations r8ceived under Gift Aid or d8eds of covenant is recognised at the lime ol the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified ol an impending dtstrlbution,
the 8rn0unt 15 known, 8nd recelpt is expected. 11 tho arnount Is not known. the legacy is treated as
conting8nl asset.
10-

THE BREN PROJECT
NQTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Aeeountin9 poliei•*
IContinuèd}
1.5 Expendlture
Exp8ndilure is recognlsed once thèr8 is A logal or constnJctive obligation to Ir8nsf&r è¢onomic banefit to 8
third pariy, il is probable that a translar ol economic benefits will ba r8quir8d in s$ltlÈrn8nl, and thè amtyjnt ol
the obligation can be measured reliably.
Expenditure is elassified by 8etivity. The costs of eèch activity are rnade up of the total of dIr￿t cosis and
shared costs, including support costs involved in undertaking each 8Ctivity. Direcl costs attribulable to a sir¢gle
activity are allocated directly lo thai activity. Shared costs which contrlbute to more than one aellvlty and
support costs whlch are not altributable lo a single activity are apportioned betwetrn thos& 8Ctlvitles on a basés
consistent with the use of resourc95. Central stalf costs are allocated on the bègis of time spent, and
depre¢lation ¢harges are allocated on the porllon of the asset's u58.
1.6 Tanglble lixtd a$$¢ts
Tangible fixed assets are initially meaSU￿d al cost and sUbseqUen￿Y measured at eost or valuation. net ol
dopr8ciation and any imp8irment losses.
Depre¢iation is recognised so as lo write off the cost or valuation of assets less their ￿SIdUal values over thelr
useful lives on the loH¢)wing bases..
Fixtures and firtin95
Computers
250/0 reducing balance
33°/o stra￿ht Ilne
The gain or loss arising on the disposal of an asset is determined as thè differ8nca bètweèn tha sa18 procèads
and the carrying value of the asset, and is recoonised in the statement ol financial activities.
1.7 Impalrmont of flxed ass•ts
At each reporting end dale, the eharity rèviews Ihe carrylng amounts of IÉS tangibla a$$èts io dèiemine
whether there is any indication that Ihose assets have suffered an impairment loss. If any such Ind￿atIOn
exists. the recoverable amount ol the asset is esty'mated in order to determine Ihe extent ol the impaiment
loss lif any).
1.8 Cash and ￿$h •qulvalents
Cash and oash equivalents Indude cash in hand, deposits held at call WI￿ bank5. Other short-lerm liquid
investments with Original rnaluritie5 Df three months or less, and bank overdrafts. Bank ov8rdrafts are Show
within borrowlngs In current liabllifjes.
1.9 Financial instruments
The charity has elected lo apply th8 provisions ol Section 11 'Basic Financial Instruments. and SeclFon 12
'Olher Financial Instruments Issues, ol FRS 102 lo all ol ils financial instruments.
Financial instruments are recognised in lh8 charily's balance sheet when the ch8rity beco￿ party to the
contraclual provisions of thè instrum8111.
Financial assets and liabilities are offset, with the net amounts prèsented in the financial statements, when
there is a legally enforceable right lo set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultsneously.
Basle flrtanclal as$•ts
Basic fin8ncial assets. which inc￿de debtors and cash arsd bank balancgs. are initially rneasured at
tr8n5a¢tion pri¢¢ including Iran3a¢tion costs and 8re subsequently carried al 8mortised ¢05t Using the effective
inrèrèst mathod unless the arrangement constitutès a finan¢ing transaction. whère thè transaetion is
measured at the present v3lue ol the future réceipts discounted al a mark8t ratè of Intèrest. Finanaal assats
clagsified as rocaivable within on& year arts not amortiseiJ.

THE BREN PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng policies
Icontirtuèd)
Basic financial liabtlities
8a5ic financial liabilities, induding crodilors and bank loans are inltially rècognisad at transaeuon prica unbs8
Ihe arrang8mènt constitLrtès 8 financing transaction, where the debt instrument is mèasur8d at the pr65ènt
valu6 of the future paymenls dlseounted ai a markei rate of inleresl. Financial liabllilies dassified as payable
within one year are not amortised.
Debl instruments are subsequenlly carried at 8mortised cost, using the èffectivè interest rate mèlhtsd.
Trade u•dltor$ arg Obl￿¥t￿on$ to pay for g0(KJ$ gr sÈrvic83 that have been acqLtlred In the ordinary course of
operations from suppllèrs. Amounts payable are classlffied as current liabilities il payment is dug within one
year or less. If not, they are presented a5 non<urwnt Ilabllllles. Trade creditor5 are recognised Inikn'ally at
tr8nsa¢tion price and subsequently Measured at amortised cost using the 8ff8Ctive Inter8St rnethod.
Derecognition offin4ncièl liabiliti+$
Financial liabilities are derecognised when the charity's contractual obligations oxpirg or arè discharged or
cancelled.
1.10 Employ¢e b•neflts
The cost of any unLJsed hollday entlllement Is recognl$8d the period in whith the employee's services are
received.
1.11 Retiremgllt ben￿￿￿
Paymenls to dalinad contribution ratlramènt banafit schèmas Arè ch8rggd as an 8XP8n88 as they fall due.
Crl¢l¢al ac¢ountlng estlmates and judgements
In the application of the ¢h8rity'$ 8ccounting policies, the trustees are required to make judgements, esbmales
and assumptions about tha carrying amount ol assèts and liabilili&s that are not readily appafenl from olher
sources. The estimates an(J associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these esllmates.
The estimates and underlying a8sumptlons are revlewed on an ongolng basls. Revlslons to aC￿￿nting
estlmate5 are reoogni5ed in the period in which the estimate is revised where the revision afferts (￿lY that
period. or in the perlod of the revlsion and futur8 peilods where the revislon affect5 both current and ￿tUre
periods.
Income from donatlons and19gaci•$
Unrestricted
lunds
2025
Unrestrlcted
funds
2024
Donations and gifts
Grants
23,746
91,883
15.075
111,893
115,629
126,968
12-

THE BREN PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Income from donation$ and legacles
IContinu•dl
UnrBstrlct•d
fund$
2025
Unrestrlcted
funds
2024
Grants
Other
91,883
111,893
91,883
111,893
Incom• from charltabl• artlvlt195
Unrestricted
funds
2025
Unregtrleted
fund8
2024
Bren Blk•s
Sale ol good5 and services
145.798
130.950
Bren 8rgWS
Sale ol goods and serVI￿S
4,377
150.175
130.950
Incom• trom tnve$tment$
Unr•slrlct•d Unrestrlcted
fund
funds
2025
2024
Interest receivable
3,357
2,342
13

¢D
Jryr
J N
Or
¢n In o) r
DJ
cc ￿ c I
e)0
v uiro
J o
LL
Ou)0 co
CL r¥
x x x x
o) 0>
CL CL
x x x
o)
vj
ro ¢0 OJ
£L
uu uo)u(J L)u
¢Ju

THE BREN PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Support costs allo¢atgd lo activities
Total
2024
Gov&m0nce
2.885
2025
2024
Gov8rnan¢• costs comprls•'.
Indpend8ni 8xamin8r fee
Oth6r financial services
2,049
836
2,885
Trustees
None of the trustees lor arby persons connected with thernl received any remuneration or bènefits from the
charity during the year.
Employe•s
The average monthly number of employ￿ during the year was..
2025
Number
2024
Number
Employment ¢osls
2025
2024
Wag$s and salari8S
Social security costs
Other pension ¢osts
159,304
7.695
5,646
128,250
6,190
5,289
172,845
139,729
Thera wèrè no èmployaès whose annual remuneration was mora than £60,000.
10 Taxallon
The charity is exempt from taxation on Its •ctlvltiè8 be¢ause all its Income Is applied lor charitable purpos&s.
16

THE BREN PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
11 Tangible fixed assets
Flxturos and
flttlThgs
Comput•rs
Totsl
Cost
At 1 January 2025
Addillons
6,202
6.202
8,623
6,124
Al 31 Doc8mb8r 2025
6,124
6,701
12,825
Dtprèelatlon and Impalrment
Al 1 January 2025
5,785
5,785
At 31 December 2025
5,785
5,785
Carrying amount
At 31 December 2025
6,124
916
7,040
At 31 December 2024
417
417
12 D•btors
2025
2024
Amounts fajllng du• wlthln ona yèar:
OthÈr dèbtors
81
82
13 Cr¢dltors: amounts falllng due wlthln one year
2025
2024
Other iaxalion and Social 8ecurity
Accrua15 and deferred incorn8
4,278
3,434
220
3.560
7,712
3,780
14 R•tlremont tsenofrt B¢h•mo6
2025
2024
Defin8d tontrlbution 6¢hemes
Charge to profrt or k)s5 in respect ol d8fined contribution scheme5
5,846
5.259
The charity tsperètes È defined contribution pension scheme for all qualifying employees. The asstris of the
scheme are held separately from those ol charity in an independenuy adrninislered fund.
17

THE BREN PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
15 UnreBtri¢¢ed fund8
Tho unrèstrfcted fund5 of the charfty comprise the unexpended balances of donatlons and grants which are
not subject tri spe￿lIC conditions by donors and grantors as io how they may be used. These include
deslgnaled funds whlch havè beèn set aside out of unrestricted fvnds by the Irustees for speciflc purposes.
Al 1 January
2025
Incorning
resoure¢$
Resourcès
expendèd
At31
Dècember
2025
N8w Projed Designated Funds
General Funds
150,987
191,112
4.158
265,003
130,0001
1241,0741
125,145
215,041
342.099
269,161
1271,0741
340,186
pr￿]0U5 ygar..
At 1 January
2024
Incomlng
r¢$ources
Re50urce$
8xpènd¥d
At31
December
2024
New Project Designated Funds
General Fund$
150,987
153,678
150,987
191.112
260,260
1222,8261
304,665
260.260
1222,8261
342,099
18 Rolatod party Iransactlon5
Ther8 were no dlsclosable r8latad party transactions during the year12024- none).
18-