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 Lei￿nIng
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 ye￿S 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¢ind￿d$ 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 Colnp￿7nY'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