Company Registration number 5708345 Charit), Registration number 1113952 Brynaivel House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guaraijtee Directors, report and finaneial statements ror the year ended 31 March 2024
Brynaii'el House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Contents P4ige TIu51ees' annual report Auditors, report 8-10 St<iienient of Finiillci<il Aciivilie5 li Balance %heel 12 C<lSh flow statement 14 Note4 to the fiii4ncial stalemenl.4 14-21
Brynaivel House Alcohol and Drug Rehabilitation Cenlre Ltd Compan), limited by guarantee Company information Directors P Egan W C Donnelly D Jones N Garfield M Penny K Burton P Hubbard Dr D Sill]ILiel M Moore R Dancey D McBride H Northmore Chairman Joini Vice Chair Joint Vice Chair Treasurer Secrel<iry Secretary M Penny Executive Director Sue Gwyn Company number 5708345 Charity nuinber 1113952 Registered office & Bu4incss adclrc%s Brynawcl House Llc1nharan Poniyclun CF72 9RN Auditors RH Jeffs <iiiil Roive 27128 Gelliivc15liid Road Poniypridd CF37 2BW Bankers Lloyds Bank 18 Wyndham Street Briclgend CF31 IEQ Solicitors Geldards Dumfrie5 Hou%e Dumfries Pliice Cariliff CFIO 3ZF
Brynaii'el House Alcohol and Drug Rehabilitation Centre Ltd Trustees, Annual Report for the year ended 31 March 2024 Introduction The Trustees present their report together with the financial st£ttemen15 of the Charity for the ye ended 31 March 2024. The tinanci<il sl<ltenients have been prepared in accoi'dancL iviih ihc accounting policie5 sel out on pages 14 - 16 and comply wiih the Ch(Irity's Meinorc1ndum and Articles of Association and Statement OF Recotnmended Pr£iCtice - Accounting and Reporting by Charilie5. The Annual report serve5 ihe purposes of a trugtee's report and a director's report under conipany law. The trustees confirm thilt the iinnual report and financial slalenient5 comply with the current statutory requirements of the charil<ible conipiinies governing document and the provi%ions of the Siiiiemeni of Recomiiiended Praclice (SORP) applic<1ble to ch<irilie5 preparing their <iccounls in accordance with the Fiii<2nci<il Reportiiig St(Ind411'd applicable in the UK (FRS102). DireL'tors k)nd Triistees The direclors of the charitable company (the charily) are ils triistees for the purpose of charity law and Ihroughoul thi5 report Lire collectively referred to as ihc Iru%lees. Trustees The Trustees who served the chiirity diiring the year were: P. Egan (Chair) W.C. Doiinelly CBE, (Joint Vice Chair) D. Jones, {Joint Vice Chair) M. Penny (Secretary) N. Garfield (Treasurer) K. Burton P. Hubbcird D, S¢iniuel M Mooi'c R. D£ineey D, McBI'ide H. Northmore All Irustee induclion and training 15 conducted in house (ind provided by other triislees and the managenient leam. The iruslees 16ike full advantage ol. the giiiddnce provided by the Charity Conimi%sion. The BoLird of TrLislee% is respoiisible lor the adminislrc11ion of Bryiiiiivel. The Bo<ird iiieei% for1ii4111y on a bi-monllily basis. Iviih otlier coniiiiiltee ¢ind iiiformal conlacts and Ineelings appi'oi)I'lL11e. Tlie ClicTrrity's Chief Excculive is rc5pon4ible for 51r<iiegic (lireclion cind. dideil by the Rcgislcred M<illiiger, opei'<ltion£il managcment, aLlends ihe Boai'd meetings for most agenda items. The Bocird has revieived the conimillee struclure ihal undertakes ivork on behalf of the Board and reports bil ck fiiidiiigs and recommend<ltioiis.' The con5li(ucnl conimillees of the Board Policy Revieiv, Pcople's Resoiirces, Fin(tnce (ind Risk, Health L1nd Safely and Govern¢ince. The membership lind poiipers of each cominillcc have been sel doivn and approved by the B01L rd. The Charity's Chief Execuliite is responsible for the operalional Iccidcr%hip dnd man4igcnicni. of Bryn<iwel Page I
Brynawel House Alcohol and Drug Rehabilitation Centre Ltd Trustees, Annual Report ror the year ended 31 March 2024 Chairman's Statement It is with a mixture of pride and sadness that I write my last stcltement as Chainnan of Brynawel. Having been involved with the charity since 2012, our tIC]eS dictate thai I have served my maximum tenn as a Iruslee. Over my 12 years of serving as a Trustee I have seen Bryn<iwel grow and evolve to become the unique and well-respected organisation it is today, enjoying an excellent reputation as a rehabilitation provider. We have been a forerunner in th¢ development of specialist rehabilitalion service for people with Alcohol Related Brain Damage. We <ire grateful for ihe continued support of our patrons. Huw Erranca Davies MS itnd Dr. Altaf Hussain MS With the support of the Welsh Government, our dedicated alcohol detoxification service will open in November 2024. This will provide significant progress towards our over[ching uspiriition, providing a Recovery Villiige, thilt Ciin offer an end-to-end recovery journey I will continue to W<ltch Brynawel'% progress with intere%t and pride. My11¢ 5t word, as alw¢1y8, to the staff and volunteers. They conlinue to champion the recovery of our re4idenl4, past (Ind present, (ind it h<i% been Iny pleasure and privilege to serve as a Trustee and Chair of the Board. Paul Egan Chair 18 July 2024 PaL*e 2
Brynaivel House Alcohol and Drug Rehabilitation Centre Ltd Trustees, Annual Report for the year ended 31 March 2024 Chief Executive's Report Brynawel is in the second year of implementinLT a five-year strategic plan. This has <in over¢irching 1¢ im of dei'eloping a Recovery Village on sile. proi'iding interventions for every stage ol. a person's jouriiey in recovery. The team has made significant progress in furthering this vision, developing the service in 5everÉil areas, to ensure parity of esteem between acute care and longer-lerni care. Phase l of this development is conipleie. This includes achievements from (lie last 12 months Development of 'Forgoiten Voices,; ¥1 largeted support group for the families, carers and significant others. Increased occupancy to an average of 870/0 Provision of iherapeulic iillolnienls. therapeiitic garden and Horticultur1£ l Therapy. Incorporlc ting horticultural therapy and gardening into our re-entry program aligns with our eoinmiimenl lo holistic 5UPPOrt, rehiibilil4l(ion, and cominunity engagement. Development of an afiercare service, following people up for a year posi Brynaivel. The 'Beyond Brynawel, service offers all discharged residents a service for a year post discharge. The focus of the service is io proniote Siislainabl¢ recovery. This can incliide Iheir involvemenl in Bryn1¢ wel Oiitreach Hlibs, Comiiiunity Links. Virluiil Brynaivel, and A W<iy Day%, Job Sceking. or Volunteering. Siipporlive individual %c%sions, phone CLills or online C<iich ups all parl ot the service 10 as5i5l the individugil achieiie succes51ul life in Ilieir coiiiinunity. Reviston of the therapeutic programine, lo increa.%e the range of complimentary supportive services. We wish to acknowledge and extend our graiitude io ihe following organisalions and individuals who have provided u5 Iviih grlini fiinding and support to iinprove the services Kind fc1cilities we ofter.. The Partners and s11( ff of the Pencoed Medical Cenlre, for iheir kindness. flexibility and unwavering support in proi'iding a priinary care service to our residents. <ilso, for working in parlnership in enabling our deloxificaiion offer. The Mackie Foundaiioii, for providing finuncial support for the development of our horticultural therapy SLfvicc c1nd developinenl of our alloiments. The Waterloo Foundation, lor pi'oviding financial support to develop a dedicated f¢imily ¢ind carer Support .service. The Martin Geddes Foundation, for providing financial support toivards our ARBD service. The Welsh Government, for providing funding to tsupporl Ihe purch<ise and refurbishment of a building to house a detoxificalion seivice. Lloyds Foundation. for providing developinenl support and funding for aftercare provision. The Net 7ei'o Carbon Start Up Fund, 1cdmini%tered by W<iles Council for Volunlary Action. for proi'iding financial suppoit toward% the developmenl of our horticultural projeci and development of a dedicclted kitchen gcirdcn. Richard Newton (iiid Rachel Miiichinlon, from Richard Newton Associates, for their wise counsel and siippori. Plans for 202412025 The Meadow Lodge Unit will open in Noveniber 2024 and will provi(le 3 dedic1< led detox beds. Brynaivel 15 Ilie sole sile within Wales delivering services 10 SUPPOrt those affected by Alcohol Relciled Br<iin Injiir),. This condition 1% groiving in prolile, including the establishment of a Welsh Governnient Action Plaii lo respond to b)roii'ing nuinbei's of cases.
Brynaivel House Alcohol and Drug Rehabilitation Centre Ltd Trustee5' Annual Report for the year ended 31 March 2024 We have %ignificant inielleciual properly in this area, and ive aim io focus on supporting our colleagues in health, social care clnd third sector in contribiiting to creaiing an aivareness ot the condiiion, diagnosis, and tre1L tment paihivays. Also, to proi'ide our part in providing meaningful rehabililiilion for thi% much marginalised Llient b¥roup. Whilst there will always be a rightful place for h¥1rm reduction in drug policy and treatment. our staff team, volunteers and Trustees <lre, <15 ever, wholly commilled io providing people with the opportunity 10 embrace the joy of suslained, long-temi recovery. They are, in themselves. an inspiration to work alongside. Sue Givyn Chief Executive Officer Page 4
Brynaivel House Alcohol and Drug Rehabilitation Centre Ltd Trustees, Annual Report for the year ended 31 March 2024 Purpose of the Charity Bry'niiivel House Alcohol & Drug Rehabilitation Centre is one of Wales longest established addictions Ireatnient centres. The service wa% reconfigured in 2006 10 provide a secular approach and Soci(il LeinIng Model to the therapeutic programine. Brynaivel provides: a 16-week therapy progr(Imme, informed by Cognitive Behaviour Therapy (CBT) and Dialectical Beh&iviour Therapy (DBT). The service also offers Eye Movement De.sensiliLation and Reprocessing Therapy (EMDR). a treatment tor Posl-Trautnalic Stre85 Di.sorder (PTSD). Brynawel can Ire<il people 'ith complex needs. co-exi%ling menliil health problem% and complex trauma. Whilst CBT hcig an evidence bcise of sonie 60 }ieaFS standing, DB T has emerged in reccnl yeS as a gold sl<ind<ird Iredlinenl for adult4 iviih emotionally unstable personiility disorder. Proi'i%ion of DBT is disparate 1£ cros5 heiilth services and iiidividuals themselves have found Brynaivel through research and search engines. wishing to acc¢s8 our DBT skills programme. speci<11ist rehabilildtion for people with Alcohol Related Brain Daniage (ARBD), Aini, Vision, Mission The objectives and activities of Brynaivel House Alcohol and Drug Rchabilit<ilion Lid fully retlecl the purpo%es tlial the ch<iriiy wa4 set up 10 fiirthcr. Throughout the proces% ot determining these <iclivilies, the tru%tees confirm Ihilt they h¢ive coniplied with the duly in %eciion 4 of the Chill'ilie% Aci 2006 to hdiie due reg<ird lo Ihc pub5ic bcnefii guid<iiice publi%hed by Brynawel Hou%e Alcohol and Di'ug Rehcibilit&ilion Lid in deierinining the <lCtii'ilies undertiiken by the charity. Brynawel's aim 15 to 10 help people tr1& nstorni their lives, to free them from ihe 5hackle% of their addiction and to offer ihem hope. Vi4ion We believe that the righi .sUPPOrt enables everyone to recover froin iilcohol, driig and other dependencie%. Mi45ion To gil'¢ pcople ihe best %upporl, 10015 ¢ind expertise to recover from their dependencie.s, to cliange their live and bccoiiie the pcr%on Ihcy want lo bc. Objectives and Activities The objects of the Charity are to protect, preserve and improi'e Ihe healih of the public by (he care, relief and rehiibilitaiion of persons challenged by ¢llcohol and oiher drlig dependency, Ihe provi.sion of guidance Lind support for ihe fainilies, clepenilent% and C¢irer% of pcrsons sufferiiig Kilcohol dependency and the provi%ion of educalion for (he public iii relaiion io alcohol dependency and relaled subjects. People 31 Eiiiployees 9 Volunteers One employee has total bencfils over £60k ActiTr ity In financial year 2023124 the client profile ivas a8 follows.. 82 iidniissions 31 people adniitled identified female 51 people <idmilled identil'ied ¢1S male 19 admissions ivere priiialely funded, 63 Iroim local aLiiliorilies 60 people had (ilcohol use disorder
BrynaiTrel House Alcohol and Drug Rehabilitation Centre Ltd Trustees, Annual Report for the year ended 31 March 2024 15 people had a drug dependency 7 people had both alcohol and drug dependency Referral source for Local Authorities were as follows.. Blaen(iu Givent- 4 Bristol - 6 Caerphilly - 3 Cardiff and Vale - 5 Ceredigion - 2 Conivy- 2 Cii'm Ti£ f - 24 Denbighshire - 2 Neivport - 9 NPT.4 Pembrokeshire - 7 Siviinsea - 5 Wrexharn - 5 Oiher- 4 Setting Pay and Remuneration Brynawel is a Real Living Wuge eniployer. The Trustees review the aiinual Ilal'f pay awards tor the Chief Execiilive, senior menibers ot 4taff and %taff members reqLiiring a professional or occupational ClUlL liticalion. Fin2ncli)l Revieiv The to1471 incoiiie of Brynaivel House during 23124 ivas £1,307,397 (prior yeclr £1.802,718); iotcil expenditure £1,274,798 (prior ye14 r £ I,Q.87,5Q6, re%iiliing in an over<ill %iirplus of £32,599 (prior yec1r surplus £745,212). The surplu% consists of an unrestricted deficit of £49.689 and cl reslricled surpliis of £82,288. Please see Not¢ I l in Ihe accoun15 for the movements in the restricted funds. Fee Income rose over ihe previou% year by £82,701, which represen1% <in incre<ise of approximately 8C/o and vas evident Lis occupancy hcid been consisteiiily higher than in prcvious )'car%. Toldl cxpendiliire diiriiig thi% yeai. inci'cased by approxinialLly 20C/o on the prior )'car as somL niajor IiiainlLnance ivorks ivei'e undert<iken. The year saw occupancy range from as high as 98G/o to a loiv one nionih of 73C/o but averaging 87%. Thcinks to Ih05e who supporled u% wilh grant% Llnd doniilions during ihis period. Reseri'es Policy Brynawe5 House h1& S esl<iblished a policy ivhereby the reserves should be belween 3 <ind 6 nionihs of aiinual budgLled expenditure. Tlie re%eriwe% 1<re required lo mcct workiiigi capilal requircmcnts and io cover einei-geiicy rep¢iirs to an), ol. our five buildings. The Tru%lees <lre coiifidenl Ih&il <11 thi% lei.'el, il woiil(I be able to susiain ils current aclivilies and nieet its conlractU<11 obligalions lo fliiiders aiid beneficiaries tor the short term in ihe ei'enl of a significcinl drop in inconie. In financial terms, the recent year's unrestricled expendilure of £1,257k ivoiild indic(ite (I reserve figure of beliveen £314k and £628k. Brynawcl Hou.se reserves provides it iviih a solid found<llion I'rom ivhich to deliver all of its ainis and objectii'es. The cash floiv forecd5t is monitored bi-nionihly L1gLiiii%I tlie re%¢rves target. Page 6
Brynaii'el House Alcohol and Drug Rehabilitation Centre Ltd Trustees, Annual Report for the year ended 31 March 2024 Statement of Trustees, Res onsibilities The truslee5 (who are also ihe directors for the purpose of company law) a responsible for preparing the Annual Report and the financial statement5 in accordance with ¢ipplicable law and regulations. Conip47ny l¢lW requires the trustecs lo prepill'e finiincial staienient5 for each financial year. Undei. that laiv the tru.%lees miisl prepare Ihe financial slaieinents in accord<ince ivith United Kingdom Gener<illy Accepicd Accounting Practice (Uniled Kingdom Accounting St¢indd$ clnd applicdble laiv). Under company law the trustees musl not approve the financial staieillents unless they are sati5Fied th<il they gil'e a Irue and fair view of the stale ol. arrair5 of the ch4lritable company and of the incorning resources and £ippIic(Ilion of resources, including the income Kind expenditure, of the chiirit<ibl¢ company for thai period. In prep<iring these fin(Incial statements, the trustees are required to.. -%elecl suitable accounting policies and then apply them consistently; -observe Ihe methods and priiiciples in ihe Chcirilie% SORP; -rn<ike jLidgmcnl¥ and accounting eslimalets thai are rea%oiiable and prudent; -sl¢lte whether applicable UK Accounting Standard% h1( ve been folloived, subject to Ic ny ni11 ierial dcp<lrtures disclosed <ind explained in the financial 51atements' and -prep<ire Ilie Iiniqncial sliiiciiienls on the going concern ba%is unless it is inappropriate lo presume thcll the churitablc coinpiiny will conliniie to operate. The iru%lee.% al'e responsible for keeping dde(iuaie <iccounling records that are siiflicient to %hoiv (Ind expl£iin the charildble Colnp7nY's Iransaclion% diid disclose wilh rcdsonable dccuriicy al any linic Ihe financial position of the charit<1ble conipany and cndble iheni lo en%ure Ihal the finiincial statements coinply with Ihe Charilies Act 2011. They are also re8poiisible for safeguarding thc d%5et% of ihe comp<iny 41nd hence t'or taking reasonuble %teps for the prevention cind detection of fraud and other irrLgul<irities. The trustees confirm that %0 f1< r as Ili¢y arc alvare, there is no rclci'dnl audit information (as defincd by section 418(3) of the Compiinies Aci 2006) ot ivhich the cli<irilable company's aiiililors are iincllvcire. They have taken all lh¢ sleps that they ou&¥hi lo hL1 ve taken ds Iru%tee% in order to Inake Ihem%eli'e% Illl'iire of dny relevant audit information and to establish that ihe ch1( rilable comp(iny's auditors are aivcire of that infornialion. Auditors Olir Alidilors are RH Jeffs <ind Rowe of 27128 Gelliwaslad Road, Poniypridd CF37 2BW. This report lia% been prep<tred in <iccord1c nce wilh the Sialemenl of Recommended Practice Accolinling and Reporting by Charilies and iii iiccord<ince iviih Ihe speciiil provi%ions of Part VII of Ihe Compaiiies Act 2006 reliiling 10 sinall enlilies. This report W<15 iipproved by the Trustees on the l 8 July 2024 and signed on ils behalt by: Mr. P<iiil Eg1( n Ch4iirn)&in P4ige 7
Independent auditors, report to Brynaivel House Alcohol and Drug Rehabilitation Centre Ltd, lin)ited by guarantee, under Section 449 of the Companies Act 2006 Opinion We have audited the financiiil stiltements of Bryna'e1 House Alcohol and Drug Rehabilitation Centre Ltd (the 'ch<U-il<ible company.) for ihe year ended 31 March 2024 which comprise the Staleinent of Financial Activities, Balance Sheci, Cash Floiv Stateinenl <lnd notes to the financial statements, including a suMM<Y of signiticanl accolsnting policies. The financial reporting frtirnework that has been £1pplied in (heir prepciration is l< ppliclc ble laiv and United Kingdom Accounting Stand<d5, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state ot the chai'itiible conipany's 1£ ffairs as at 31 Miirch 2024 and of its incoming resources and application of resources. including its income and expendiiure. for the year then ended; have been properly prepared in accordance with United Kingdoni Gener£illy Accepied Accounting Practice; and have been prepared in accordance wilh the requirements of the Companies Aci 2006. Basis for opinion We conducied our audit in accordance iviih International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those st4ind1< I'd% Kire further described in the Aiidiiof's responsibililies for Ihe audii of Ihe fin<)ncial slaiements section of our report. We are independeni of tlie chariliible conipany in aecordance with the eihical requiremenis that (ire relev¢lnt lo our Liiidii of the fin<incial sl¢ilenients in the UK, inclLiding the FRC'4 Eihical Standard, dnd we have fulfilled our other eihicul re5pon5ibililies in aecordiince iviih the%¢ requireiiienl5, We believe that the audit evideiice ive have oblained 1% sufi Icient and appropri¢ile io provide a bdSiS for our opinion. Conclusions relating to going concern We have noihing 10 report in respect ot the following niallers in relation lo which the ISAS (UK) requireus to report to you where: the irust¢es' usc of the going concern b16 si% of accounting in the prLpar1¢ lion of (he fin<incial %lcltcrnents 14 not appropriate; or the tru%tec% have not disc105ed in ihe Iindncial staiemeiiis any identified maicrial uncertaintie% th1£ t rnay cast significant dolibi about the COliiP1c ny's ability to conlinue to adopt the going concei'n bd%iS of accounting for a period of at least livcli'e Inontli% t'rom ihL d16 te ¥vheii the fiiiaiiciiil slaleIiicnts al'c auihori%cd foi- i%sue. Other information The Iru%lee% are responsible for the other information. The other information comprises the informdlion included in the Truslee5' Annuc11 Report other than the financial slalcmcnls and our auditor's report thercon. Our opinion on the financial st<)tenienis does iiot cover the other inforni<ltion Lind, excepi to the ¢xlenl Otheri¥'i4e ¢xpliciily slated in our report, Ive do not express any lorm of a%sui'ance conclusion Ihereon. In coiineciioii ivilh our aLidil of Ihe fiiiiinci1< l Sl<iiemeni%, oui. responsibility 15 lo reiid Ihe oihcr infornialion and, in doing %0, con5idcr wheiher Ihc oihcr inloi-malioii is materially inconsislenl iviih the financial %latenienl% or oui. knoivledge ob11L ined in the audit or oiherivisc ¢1ppears lo be materially Inis%laled. If ive idenlify such maieri(il incon%i51encies or appl< rent In<Llerial nii5Staleinenls, Ive are reqliired lo determine whether there is a IllL11erial misstalenient in ihe I'indllcidl %l<ltemenl% oi. a malerial nii%slaleinent of the oilier infornidtion. If, based on the work ive have performed. we conclude th61l there is a material misslalement of this other inl'ormation, we are required to report that tacl. We have notliiiig io r¢port in this regard. Page 8
Independent auditors, report to BrynaiTrel House Alcohol and Drug Rehabilitation Centre Ltd, limited by guarantee, under Section 449 of the Companies Act 2006 Opinions on other matters prescribed b), the Companies Aet 2006 In our opii)ion. based on the work undert¢ikcn in the course of the <iudil'. the intomiation given in the iru5cees' report, which incliides the directors, report prepared for company laiv purposes, for the financial year for which the financial slaiemenis Kire prepared is consistent iviih the financial 8latemenis' and the directors, report included within the trustees, report has been prepared in accordance with applic(Ible legal requirements. Matters on ivhich ive are required to report by exception In the light of the knoivledge (ind understanding of the charitable company and its environment obtained in the course of the iiudit. Ive have not idenliFied maieriiil iiiisslcltemenls in the Irustees, report. We have nothing 10 report in respect of the following malters where ihe Compiinies Act 2006 require5 us lo report lo you if. in our opinion: the ch<irity has not kept adequate accounting records. or return5 adequate for our iiudil have noi been received Irom branches not visited by us; or the financial statements are not in itgreement with the accounting records and returns,. or ertain disclosures ot trustees, reniuncralion spccil'ied by law not Iiiade; or Ive have not received all the information and expliinaiions we require for our audit. Re5ponsil)ilities of tru.stees As expl<iined more fully in the trustee5' responsibililies stiilemenl the tru4lees (who are also ihe directors of the charit<ible company for the purposes of company laiv) are responsible for the prepar<l1ion of the financial stdlemenls and for being satisfied that they give a li-ue and tair view? lind for such inlerniil conii'ol as Ihe trustee% determine is necessary to enable the prepariiiion of financial %(atemen15 that arc free from m1< lerial Inis%lalemenl, whether due to I'raud or error. In prepai-ing (he fin¢lllCi411 %l<ltenien15, the Ini4iees are responsible Foi. assessing (lie ch¢irilable company's ability to continue as 41 going concem, di5clo%ingi 14 5 <ippIic4ible, niatlcrs rclalcd to b)oing concern (Ind Litsiiig the goiiig conccrn bci%iS of ciLcouniin Iinle%.4 tlie Iru51ees eithei. inteiid 10 liquidale the charilable coiiipany or lo cease operations, or have no realislic alierndlii'e but to do so. Auditor's responsibilities for the audit of the finai)cial statements Our objectives are lo obiain reasonable assiirance aboLII ivhether the financial staleincnts as a whole Lire free froin m¢11erial mi8stalein¢nl, Ivhether diie io Iraiid or error, and lo issue Lin aLidiior's report Ihal include8 our opinion. Rea%onable ds%urance ]% <1 high leiwel of a%%ur<ince, biit is nol 1¢ giiariinlec ih¢11 an aiidil condLicled in accorddnLe with ISA% (UK) Ivill alivays delect a m<ileri(il InisslaleiiiLnt wlien il exist5. Mi%%lal¢in¥nl% Ccill 61ris¢ from fraud or errol. <ind dre considered lii<ileri&)l it, individiidlly or in Ihe aggrcg(Ile, tliey could reasoncibly bc expeLied to inflLience Ilie economic cleci%ion% of users taken on the basis of these Financial 51ateinenls. Irregularities, iiicluding fraud. are instances of non-conipliancc wilh laws and regulalions. We design procedures in line wilh our responsibililics, ouilined <ibove, to deieci materi<il misslatenienls in rcspecl of iiTegularities. includiiig fraud. The exlent lo which our proccdures are capable of detecting irregul<irilies, including fraud is del¢iiled below.. The extent lo ivhich our procediire5 C£1n detect fraiid are l'ast but not complete as it is not econoniic<Trl or practical lo pertorm a 100 % audit. A fiii11ier description of our responsibilities for the ciudil of the financial slateinenis is located on the Financial Reporting Council's ivebsite at- htlps'.//ivwiv.f'rc.org.uk/auditor.%responsibililie%. Tl)i% description forms parl of our audilor's report. Page 9
Independent auditors, report to Brynaivel House Alcohol and Drug Rehabilitation Centre Ltd. liniited b), guarantee, under Section 449 of the Companies Act 2006 Use of our report This report is tnade solely to the ch2& rilable comp<iny's members, as a body, in accordance ivith Chapter 3 of Part 16 of the Companies Aci 2006. Our audit ivork has been undertaken so that ive mighi stale io the ch<iritable company's memb¢r% those matier5 ive are required to slate to them in an <ludilor's report and for no other purpose. To the fullest extent permitted by law. Ive do not accept or assume re%ponsibilily to anyone other than the charit<ible company and Ihe charitable company's Members as a body. for our audit work, for ihis repori, or lor ihe opinions we have torined. Robert Thomas Bsc FCA Senior Statutory Auditor for and on behalf of RH Jeffs and Roive, Statutory Auditor5 & Chartered Accountaiits 27128 Gelliivastad Road Pontypridd CF37 2BIV Page 10
Brynaii'el House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Statement of Financial Activities for the year ended 31 March 2024 Incorne and Endoivments Unrestricted Restricted 2024 2023 Voluntary income: Donations and Grants Ini'estnient income: B<ink interest Other income: Charitable Aclivilies: Fee Incorne 74.367 i 00.000 174,367 762,330 11,479 5.963 11,479 5,963 5,326 2,176 1,115,587 1.115,587 1,032,886 Total Incoming Resources 1.207,396 i 00,000 1,307.396 1,802,718 Expenditure Charitable activities 1.257,086 17,712 1,274.798 1,057,506 Total Resources Fxpended 1,257.086 17.712 1,274,798 1,057.506 Movement in total funds for the year: Net Incon)ing (Outgoing) resources (49,690) 82.288 32,598 745,212 Net Inconiing (Outgoing) resources (49,690) 82,288 32,598 745,212 Total fiunds brou&yht forivard 544,051 1,710,249 2,254.300 1,509,088 Total Funds carried forward 494,361 1,792,537 2.286,898 2,254,30Q The statement of financial dclivities includes illl g1L ins and1058e5 recognised in the year. All incorning resourLes and re50urce% expended derii'e from continuing aciivities. Page 11
Brynawel House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Company Registration number 5708345 Balance sheet as at 31 March 2024 2024 2023 Notes Fixed Assets Tangible asset 1,885,619 1,751,993 Current Assets Debiors Cash at bank and in hand 267,021 490,632 1811,427 673,067 757.653 861,494 Creditors: amounts falling due ivithin one year (346,102) (345,420) Net Current assets 411,551 516.074 Net Assets Creditors: amounts falling due after more than one year 2,297,170 2,268,067 (10,271) (13,767) 2.286,899 2,254,300 The Funds of the Charity Unre%lricied Fuiids Re%lricled Funds Designated Funds 11 li 372,015 1,792,537 122,347 394,051 1,710,249 150,QOO Total Charity Funds 2,286.899 2.254,100 The notes on page.4 15 23 forin P6lrl of the4e accouiii5. The Iin¢lllcic11 slateiiieiils have beeii preparecl in accordance iviih Ihc Sialemenl of Recomiiiei)ded Prciclice AccounLii)g aiid Reporling by Chcirilies and in Kiccordiince ivith Ilie Special provisions of Pail Vll of the Conipanies Act 2006 relciliiig to smL111 entities. The Inancial statenients were approved by ilie Trustee B041rd on 18 Jiily 2024 and signed on its behalf by Mr. P Egaii rfield Page 12
Brynaii'el House Alcohol ai)d Drug Rehabilitation Centre Ltd Con)pany limited by guarantee Cash lloii, statenient ror the year ended 31 March 2024 2024 2023 Notes Reconciliation of operating profit to net cash outflow from operating activities Operating profit Depreciation (Increase) in debtor Increase in creditors 32,599 55,494 (78,595) 682 745,212 41,716 (45,915) 131,549 Net cash outfloiv from operatii)g activities 10,IRo 872,562 Nel cash outtlow from operating activities (G¢lin) / Los% on Dispos<il ol- T¢ingible Fixed Assets Capiial expeiidiliire 10,180 2,367 (191,486) 872,562 (730,461) (178,939) 142,101 Ne¢ cash outflow from fin<oncing activities Reduction in loan b<ilance (3,496) (2,809) Decrease in Ciish in the year (182.435) 139.292 Reconciliation of net cash floiv to movenient in net funds Increase l (Decrease) in cash in the year Net funds at l April 2023 (182,435) 673,067 139,292 533,775 Net funds at 31 March 2024 490.632 673,067 Page 13
Brynawel House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Notes to the financial statements for the year ended 31 Iwlarch 2024 Statutory Information Bryn<11vel House Alcohol and Drug Rehabilitation Cenire Ltd is a ch1£ rilable conip&iny in WL11es in the United KingdoiTJ. The regi51ered office 1£ Brynaivel House, Llanharry Roiid, Lliinharan, Pontycliin, CF72 9RN. The nature of the ch<irilies operations and principal acliviiies is disc105ed wihin the Trustees Report. The financial statements are presented in Sterling (£), the charities functional CUlTency, and rounded to the nearest pound. The Si&FI)i ficani accounting policies cipplied in the preparation of these finiinciiil sl<ileinenl% are set out below. The4e policies have been consisienily applied (o all years pre%enled unless otherwise sl<ited. Accounting policies 1.1, Basis of preparation and assessment of goEng concern. The aecoLiiil% {fin4incial .4l¢lteiiienl%) h<ive bccn prcpiired under the l)istorical co.%( convenlion with ilems recognisLd at colt or transaciion i'alue iinle%% oiheThvi%e slaied in the i'elevant nole(s) lo Ihc%¢ accoiinls. Thc financicil %1alcmen15 h<ive been prcpareil in accordance wilh thc Si¢iienieni ol. Recomincnded Practice: Accouiiiing lind Reporliiig by Charities preparing their 4iccouiils in ¢iccordance with the Fin<incial Reporting St<indard applicable in the UK clnd Republic ol Ireland (FRS 102) issued on 16 July 2014 and the Fincincial Reporting Stundard applicable in thc Uniled Kingdom and Republic of Ir¢lÉind (FRS 102) and ihe Chcirities Aci 2011. The chariiy con%ilules &1 public benefit eniily as defined by FRS 102. The Trii%lee% Ii<iiie con%ider¢d (he chdrily'4 finance% for the coming year and h1cve no concerns or iiidlerial uiiceridinities over ihe going concern stalus of ihe charity. 1.2. Taxation The Charily h<iS no 121xable 61clivilies. 1.3. Pensions Einployecs of Ihc charity Ilre entitled to join a dcfincd contribution 'money piirch<ise" scheme. The cliarity contribulion is restricted to tlie conti-ibulion disclosed. 1.4. Deferred income Grants for which the money ha% been spent on C1cPital expendiiure is deferred to go through the stateinent of financial activities at the saine r<ile as the a55et is expensed. Client fees received in advance lor the folloiving accoiiiiiing year ha8 been deferred. Page 14
Brynaiyel House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Notes to the financial statenienls ror the year ended 31 March 2024 continued 1,5. Financial instruments The charity only has financi(Il assels and financial li&ibililies of a kind that qualify as basic fiiiancial insirunients. Basic financial insirumen15 are initially recognised ai tr£insaclion value and subsequenily iiieasured1 ct their sciilcnient value. Trade debtor5 and other debtors are recognised al Ilie seltlemenl amount due and prepayments are valued at Ihe amount prepaid. Credi¢or% lire recognised where Ihe chariiy has 61 present obligaiion resulting troni a past event that will probably result in the Iransfer of I'unds to &1 third P&lrty lind the amoiinl due 10 %eiile the oblig<1lion can be me<isiired or estimated relidbly. Creditors are nornially recognised at thcir seiilement aniounl alter alloiving for iiny trade di.scoun1% duc. 1.6, Incoming resources All income 1.% recognised once the charity has enliilement to the income, il is probable that Ihe income will be received and the ainouni of income receivable can be Ine<15ured reliably. Dondlion%, (irc rccognised when the charity has been notified in writing of boih the amount and seiilemeni d4ile. Di%lribution Income is taken into <tccoiinl on the ddte paid into the chciriiy'% b¢ink account. 1.7. Resources expeiided Liiibililie5 are recogni%cd as expenditure soon &1% there is a leg(11 or con.%¢ructive obligation coiiiiiiilling the ch<irily to Ihilt cxpeiidiliire. it is prob&ible Iliclt seiilement ivill bc rcquired and the amount OF Ihe obligdlion can bc IiiLii%urcd reli<ibly. All cxpcndilurc is accounied for on an acLruals b&lSiS. Charil¢1ble activities expenditure comprises those co4ls incurred by the charity in the delivery of its acliviiie5 Lind .servi¢e% for ils benctlciciries. li incllides both cosls thilt can bc allocated directly lo such activities dnd those costs of an indirecl nalure necessary to support them. Governance costs include those cost8 cl%SOCiiiled wilh mceiing the con%tilulional and slatuiory reciuireinenls ol. (he charity dnd include the audit fees cind costs linked to the slrategic management of the ch<irity. All costs are allocated between the expenditure categorie5 of ihe Sialement of Financi(il Activities on a basis designed lo reflect the use of the resource. C051s relL1ting to <1 particular acliiyily are allocated directly, oihers arc apportioned on (in approprialc basis. 1.8. Fund AcLoiinting The Lini'e%li'iclecl fiinds of ihc charilji conipri%e those iiioiiic% ivhich arc aii£ijlable to be ii%ed Ioivclrds tlie mecling ol. Ilic Lhai'tliible objeclil'es of Ilic ch(irily <it the di%ci'elion OF ilic Board ol. Trusiee5. The restriclcd tunds monies raised or received I'or a specific purpo%e c1nd accounled for in ccordance ivitli the donors imposed condilioiis. Page 15
Brynaivel House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Notes to the financial statements for the year ended 31 March 2024 continued 1.9. Tangible fjxed assets and depreciation Depreciation is proi'ided at ratc% calLLilated to Kvrite ofl the cost less residual value ot each (Isset over its expected usefiil lite. follows: Freehold Properties Fixtures & Fillings Motor Vehicles 2 % Straight Line 250/0 Siraight Line 25 1 Straight Line Company limited by gurf?rantee Every menibcr of (lie coiiipany undert<1ke% lo conlribuie 10 the asset4 of Ihe company. in the eveni of the COIT]pany being iiiound up, siich amoiinis <15 miiy be required not exceeding £ l. Incoming Resources Totiil year to 31103124 Tothl year to 31103123 Incliided wiihiii Incoming Resource5 for Ihe year are: Grunts & Donations: Donaiion% Grant% Received (See beloiv tor ¢inalysis) 690 173,677 2,361 759,969 174,367 762,330 Tuck Shop Sundry Income 241 1,935 5,963 5,963 2,176 Grants ReLeived: Council COVID Grc2nls Lloyd% Bank Foundalioii RCT Sial'l. Bonu5 (PY.. NHS) Other RCT RCT Meddoiv Lodge purchase and refurbishment WCVA 22 25,OOQ 31,458 4,Q50 4,4.39 695,000 13,574 47,603 100,01111 12,500 173,677 759.969 Page 16
Brynaivel House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Notes to the financial statements ror the year ended 31 March 2024 continued 4. Total resources expended B?sis of Voluntary Alli)cution Income Charilable Total Total ye:Ir to year to 31103124 31103123 Aclivilies Governance Costs directly allocated to activities Ivages and Sal<irie. Recruiimeni Travel expenses Re.%ident expense% I"rsiiiiing Cle11 ning SiibsLription.s Prolil.51104se.% on disp of ian¥ible Rele<i%e of Hi.%torie Preprfiyiiienls Direct Direct Direci 598,812 1,763 30.263 78,847 3,641 2,845 26,462 2.367 (5,245) 598.812 1,763 30,263 78,847 3,641 2,845 26,462 2,367 (5,245) 455,754 1,078 25,267 68,138 9,333 3,275 13.398 Direci Direct Direcl Direci Direct Dirccl 739.755 739,755 576,243 Support costs allocated to activities Salar), Co%1 Seiileiiienl costs Audit & Accounian¢y t£8dl & Profe.%sional Premi.%es Generiil office Cost Mlirkeiing Bank Chiirges & Interest Loiin iniercsl Siaft Time Direci Direct DirLcl Floor u.sage U.4age Dircci 3,560 138.838 35,600 177.998 209,863 4,200 82,426 6,504 2,057 90 4,200 82,426 159.754 51,426 2,991 261 493 55,494 4,040 1,626 514 209 151,624 48,855 2.692 261 493 52,719 125,295 43,523 13,454 306 233 41,716 Direct DLprecicllion 1,110 1,665 7,019 395,482 132,542 535,043 481,263 7,019 1,135.237 132,542 1,274,798 1.057,506 Support cosls are dllocated on the following basis.. Voluntary Cliaritable Cyovernance 950/0 4Vo 95Yo Preinise. General Office Cos15 M(Irkeling Depreciation Sal¢iry Cosis 95Yo 78Q/o 20Ok Page 17
BrynaiTrel House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Notes to the financial statenients for the year ended 31 Lwlarch 2024 ontinued Net Incoming (OutgoingllResources Total year t 31103124 Total year to 31103123 This is staled after chargingl{crediling): Depreciation Auditors Remuneration 55,493 4,200 41.716 4,04n Staff Costs Total Total year to year to 31103124 31103123 St<1ff cos1% during the year Coinprised of the following.. Sial't Salaries Employer% Nalionic I Insurance Eniployers Pen%ion Costs Siaff Unitorm 705,826 615,933 58,495 40.581 11,995 8,778 494 325 776.810 665,617 The average niimber of full lime and fiill time equiv<11ent employees during the ye1& r amounted to 26 (2023 ..20), <iiicI Lan bc andly%cd I'olloivs.. Senior Mdiiagenient Admini51rL11ion Support Workers Kitchen Thcrcqpy Maintenance l employee ivas paid £60,000 or niore during the ye<ir.{2023 :nill The trustees received no remuneration or bencfits in connection ivith the perforniance of their duties £420 w(iS P<iid io Tru51ees lo cover legitimate expenses (LY: £209). Page 18
Brynaii'el House Alcohol and Drug Rehabilitcltion Centre Ltd Compan), limited by guarantee Notes to the financial statenients for the year ended 31 fvlarch 2024 coniinued Land and buildings freehold Fixtures, rittings and equipment Tangible fixed assets Motor vehicle.s Tots)I Cost or Valuation At l April 2023 Additions Disposals 1.845,000 111,755 270,031 61,731 (102,242) 30,660 2.145,691 18,000 191,486 (102,242) At 31 March 2024 1,956,755 229,520 48.660 2.234.935 Deprecirtltioii At l April 2023 On dispo4al% Chargc I'or the year 161,000 202,038 (99,875) 28,509 30,660 393,698 {99,875) 55,493 23,234 3,750 At 31 March 2024 184.234 130,672 34,410 349.316 Net book Vcqlues At 31 March 2024 1,772,521 98,848 14.250 1,885,619 At 31 March 2023 1.684,000 67.993 1,751,993 Tlic frcchold propcity known as Brynaivel Housc iV&15 rev¢ilucd on 3151 Augu41 2016 by Herbcrt R. Thoiiia.%, Ch<irtercd Suri'eyor5. on ihe biisis Ot opeii Inlirk-el i:alLie, ai £650,000 and is included in the accounts al V£11ualion. The histoi'ical cost of ihis frechold property wa5 £1,108,365 1< nd aggreguied depreci¢ilion Ihereon would hdl'e been £291,193 had there been no revaluation. The Ireehold property known Pen Y Pcifc wa5 rev(Ilued on 31st August 2017, ul80 by Hcrbert R. Thomas. Chaiiered Surveyors, on the basis of open market i'alue at £500.000 and is included in the accounls at valualion. Tlie historic c051 of Illi% fi'eehold propcrly IV14 s £755,121 and aggregated depreciation iliereon woiild have bc¢n £ I l 0,012 had there been no revaluation. The Ireehold propcrty knoivn ds Meadow Lodge 15 ciirrenily linder development. li is included in Ihe ¢ CCOUllt% al cost ol. L795,043. The trustees are not aivare of any nialerial changes in the VL11ue of the property since the lasi valu1< lion. Page 19
Brynaivel House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Notes to the financial statenients for the )'ear ended 31 NIarch 2024 continued Debtors 2024 2023 Outstanding fees Accrued Incoine (Bank Interest) Prep6lyments and accrued income 244,782 7.197 15.041 181,989 5,133 1,303 267,020 188,425 Creditors: anioiiiits falling due ii'ithin one ye41r 2024 2023 WCVA Loan Ch<iriiable aciivilie Oilier liixe% and social %ccurity cosl Credii Card Other creditors Deferred income 3,989 125,427 15,412 1,324 17,440 182,510 3,989 17,729 10,768 256 9,847 302,831 346,102 345,420 *Locc11 auihorilie% may enter into a conir<1cI lo pay Brynawel House up to (he equivalent of 16 iveeks trealnient in <idv&ince. The inoncy 11141y be returned Subject lo specific conditions. Assuming residents will remclin in Brynawel House for the full course of treatment, a(Ivanced rentiil income will be ¢ipplicd above. Creditors: llnioiint.s f¢illing due at'ter niore than one yellr WCVA Loan 2024 2023 10,271 13,767 10,271 13,767 10. Analysis of Net Assets between Funds Total 2024 Uni'estriLted Restricted Tangible Fixed Assets Current Assets Long Term Liabilities 351,051 1,534,568 1,885.619 157.582 257,969 411,551 {10,271) (10,271) 494,362 1,792,537 2.286.8()9 PagL, 20
Brj naivel House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Notes to the financial statements for the year ended 31 Iklarch 2024 continued 11. Restricted Funds At Incomin2 Outgoing At 01104123 Resources Resources 31103124 NA W property improvenient8 RCTIWAG Capital grant {1 ) RCTIW AG Capital griint12) RCT Meadow Lodge (3) 582,427 342,422 90,400 695,000 (7,712) 574.715 (7,840) 334,582 (2,160) 88.240 795,000 100,000 Toldl Restricted lunds 1,710,249 100,000 (17,712) 1.792,537 Unre%lricied fLinds De.%ignaled fiiiids 394.051 1,207,397 11,229,433) 372,015 150,000 (27.653) 122,347 Total funds 2,254,300 1,307,397 {1,274,798) 2,286,899 Fund% dcsigndlcd folloivs.. £50,000 10 be iised for the developnienl of an ufiercare service ,Ind £IOO.000 agreed by Board in September 2022 to be used for developinent of a detox service. NAW property iniprovement5 A C¢?pilal grant of £842,744 ivas received from the Nalional Assenibly of Wale% I'or the PLirpose of returbi%hing Bryn<iwel House iii 2007. FLlrther cdpiial granl% ot £80,618 ivcrc received up io 2Q I n to construct a family therapy centrc (ind tarmac ihe car park. RCTIWAG Capital grcint {1) A Cdpilal gr<)nt of £600,000 ivas received from Welsh A5%cinblylRhoiidd1¢ Cyiion Tal'f Couniy Council t'or the purpose ol. purcha.%ing dnd improving a properly kiioivii Li% Pen Y Parc l-arin in 2010. RCTIWAG Capilcil grant {2) - A Ciipi11£ I grant of £158,000 ivas rcceived from WAG in March 2011 for lurther improvements at Pen Y Parc farm conipleied in Milrch 2011. RCT Me¢idoiv Lodge {3) - A capilal grant of £695,QQO ivas receii'cd from Welsh Asscrnblyl Rl)onddil Cynon Tiil-f Coliniy Couiicil for the PLlI'po%e of PLirLha%iiig d propcrty knoivn ds Meadoiv l.odge in MarLlI 2023. A furthei. grani of £IOO,000 ivas receiN'ed iii March 2024 to iniproi'e the properly. Page 21