Company Registration number 5708345 Charity Registration number 1113952 Brynawel House Alcohol and Drug Rehvdbllhatfon Centre Ltd Company limited by guarantee Dlrector8' report and flDandal slatemeDts for the year ended 31 Mareb 2025 Brynawel Alcohol and Drug RehabllitstioD Centre Ltd Company Illl￿1ed by guarantee Contents Auditor8, Teport 9-11 Statement of Financial Acliviti¢s li Ba]anrx sheet Cash flow stat¢ment 14 Now to the financia] statements 15-22 Brynawel House Alcohol and Drug Rehabilitation Centre Ltd Company limited by guarantee Company Inforniation Directors P Egan M Penny Chairnian W C Donnelly Joint Vice Chair D Jones Joint Vice Chair N Garfield Treasurer R Dancey Secretary K Burton P Hubbard Dr D Samuel M Moore D M¢Bride H Northmore P Vaughan Resigned 10 Dec 2024 Appointed 10 Dec 2024. Secretary until then. Appointed Sexretary io Dec 2024 Resign￿1 lo De¢ 2024 Resigned 25 March 2025 Resigned 25 June 2024 Appointed 17 De¢ 2024 Secretary R Dancey Executive Dire¢ior Suc Gw Company number 5708345 Charity number 1113952 Re8iStered office & Business addre8S Brynawel House Llanharry Road Llanharan Pontyclun CF72 9RN Auditors RH Jeffs and Rowe 27r28 Gelllwastad Road Pontypridd CF37 2BW Bankers Uoyds Bank 18 Wyndham Street Bridgend CF31 IEQ SoJi¢ito Geldards Dumfries House Dumfries Place Cardiff CFIO 3ZF Brynawel Hovse Alcohol and Drug Rehabilitation Centre Ltd Trustees. Annual Report for the year ended 31 March 2025 Introduction The Trustees present their report together with the financial statements of the Charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies Set out on pages 14 - 16 and comply with the Chariiy's Memorandum and Articles of Association and Statement of Recommended Practice - Accounting and Reporting by CEwities. The Annual report serves the purposes of a tNstee's report and a directois report under company law. The trnstees confinn that the annual report and financial statements comply with the ¢urrent statutory requirements of the charitable companies governing document and the provisions of the Sthtement of Recommended Practice (SORP) applicable to chatities preparing their accounts in accordance with the FinanciaI Reporting Slandard applicable in the UK (FRS102). Directors and Trustees The directors of the charltable Company (the charlty) are its trustees for the purpose of chatity law and throughout this report collectiveIy referred to as the trustees. The Trustees who served the ch￿ltY during the year wett: P. Egan (Chair) M Penny Chairnian Appointed 10 Dec 2024. Secretary until that da W.C. Donnelly CBE. (Joint Vice Chair) D. Jones. (Joint Vic¢ Chair) N. Garfield (Treasurer) R. Dancey (Secretary) K. Burton P. Hubbard D. Samuel M Moore P Vaughan D. McBride H. Northmore All trustee induction and training is conducted in house and provided by other tn￿leeS and the management team. The truslees take full advantage of the guidance provided by the Charity Commission. The Board of Thjstees is responsible for the administration of Brynawel. The Boatd meets fonnally on a bi-monthly basis, WAth other con)mittee and infonnal contacts and meetings as appropriate. The Charity's Chief Executive is responsible for strategic direction and, aided by the Registered Manager, Op￿ational managemenL atfrnds the Board meetings for most agenda items. The Board has reviewed the committee structure that undertakes work on behalf of the Board and reports back findings and recommendations: The constituent committees of the Board are Policy Review, People's Resources. Finance and Risl Health and Safety and Governance. The membership and powers of each committee have been set down and approved by the Board. The Charltys Chief Executive is responsible for the operdtional leadership and management. of Brynawel Chairman's Statement Page I Brynawel House Alcohol and Drng Rehabilitstlon Centre Ltd Trustees, Annual Report for the year ended 31 March 2025 This has been my first year &8 Chair of Brynawel Rehab having tsken over the role in Decernber 2024. I'd like to Start by thanking Paul Egan. who stepped down after 12 years of servic£ with his last 3 serving as Chair. Paul's leadership has played a big part in shaping Brynawel into the organisation it is today, and on behalf of the Board and the whole team I want to acknowledge his commitment and the lastinR iinpact he's made. Over the past 12 months we have rA)ntinued to see rising demand for our service& with more people coming to us for support with dNg and akohol dependency and with increasingly complex needs. includinA those living with aleohol-related brain damage (ARBD). This increasing pressutt reflects wider trends acn)ss health and care services An Wales and the UL but it also higmights the essential role Bwawel plays in offerin8 safe. supportivc rehabilitation for those who often have nowhere else to turn. Despite the challenges there's been teal pm8￿Ss. A major milestone this year was the completion of Meadow IA)dge, our new detox unit Developed with support from the Welsh GovernmenL Meadow Indge is set to welcome its fitst Clients in the early p&rt of the 202512026 fin8n¢ia] year. It's a big step forward for BrynaweL enabling us to provide even more joined-up care for people at the very start of their recovery journey. What ma￿8 this all possible is the dedication of our staff. volunteers and trustees. Their hard work, empathy and resilience continue to be the heart of what we do. I want to thank theni 011 for their efforts over the past year. W¢'ff also incredibly grateful to those who've supported us financially, whether through grants, fundraising or personal donations. That support helps us to keep developing and improving our services we donl lake it for granted. That sailus £32.599). The surplus consists of an unrestricted SU￿luS of £35,581 and a restrict deficit of £17,712. Plea8e see Note I l in the accounts for the movements in the restrACted funds. Fee Income rose over the previous year by £98,017, which represents an increase of approximately and was mainly due to higher occupancy than in previous yeats, as well &8 an increase in the ARBD clients. Total expendithre dwing this year inueased by approximately 4% on the prior year. The year saw occupancy ranging from as high as 97 to a low of 83% but averawg 90%. Thanks to those who supported us with grants and donations during this period. Reserves Poliey Brynawel House h&$ estsblished a policy whereby the reserves should be between 3 and 6 months of annual budgeted expenditure. The reserves are required to meet working capital requirements and to cover emergency repairs to any of our five buildings. The Trustees are confident that at this level, it would be able to susiain its current activities and meet its Contractu￿ obligations to funders and beneficiarles for the short tern] in the event of a significant drop in income. In financial tenns, the recent yearfs unrestrACted expenditure of £1,310k would indicate a ￿rve figure of between £327.5k and £655L Brynawel House reseThes provides it with a solid foundation from which to deliver all of its aims and obj￿tives. The cash flow forecast is monitoted bi-monthly against the Page 7 Brynawel House Alcohol and Drng Rehabililallon Centre Ltd Trustees. Annual Report for the year ended 31 March 2025 t f Tn￿tees, Res nsibiliti The trustees (who are also the directors for the purpose of company law) are responsible for prep&ing the AnnuaI Report and the financial statements in accordance with applicable law and regulations. Company law requires the tsvstees to prepare financial slatements for each financial year. Under that law the trustees must prepare the financial statements in a¢¢ordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the fmanciai stafrments unless they are salisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of ￿SOurCes, including the in¢ome and expenditure. of the charitable company for that peri(Ml. ]n preP￿ing these financial $taternent4 the trnstees a￿ required to: -select suitable accounting w)licies and then apply them consistently; -observe the methods and principles in the Charities SORP: -make judgments and accounting estimates that are reasonable and prudenL -stste whether applicable UK Accounting Standards have been followe& subject to any material departures disclosed and explained in the fmancial ststements" and -prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charithble company WAII continue to operate. The trustees are responsible for keeping adequate accounting records that are sufficienl to show and explain the charitabk eomp8ny's transactions and dI￿]0$e with reasonable accuracy at any time the financial position of the charitabk company and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also Tesponsible for safegwding the &￿ets of the company and hence foi toking reasonable steps for the prevention and detection of fraud and other itregularities. The tnIste￿ confirn) that so far as they are aware, there is no relevant audit infOrn￿tiOn (as defined by section 418(3) of the Companies Act 2006) of which the charitable company's auditors are unaware. They have taken all the sfrps that they ought to have laken as ttustees in order to make themselves aware of any relevant audit infonnation and to establish that the charitable company's auditors are aware of that inforn)ation. Audltors Our Auditors 8re RH Jeffs and Rowe of 27128 Gelliwastad Ro*1 Pontypridd CF37 2BW. This report has been prepared in accordance with the Statement of Recommended P￿ctiCe Accounting and Reporting by Charities and in accordance with the special provAsions of Part vtl of the Companies Act 2006 relating to small entities. This report wa5 a by es on the 13 August 2025 and signed on its behalf by: Mr. Marc Penny Chairnian Page 8 Independent auditors. report to Brynawel House Alcohol and Drug Rehabllitatlon Centre L jimiled by guarante4 under Section 449 of the CompaDies Ad ￿106 Opinion We have audited the financial statements of Brynawel HO￿ Alcohol and Drug Rehabijitstion Centrc Ltd (the 'chaTitable company,) for the year ended 31 March 2025 which comprise the Statement of Fujancial Activities, Balance SheeL Cash Flow Ststement and noks to the fJnan¢ial statements, including a summary of significant accounting y)licies. The financial reporting frdmework that h&$ been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Fmancial Reporting stand￿ applicable in the UK (United Kingdom Generally Acwted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable compan￿5 affairs as & 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure. for the year then ended; have been proEeily prepared in accordance with United Kingdom Generally Accepted Accouniing PractiLZ: and have been prepated in accothce with the requIren￿ts of the Companies Act 2￿6. Basis for opfinion We conductrd our audit in accordance with International Stsndards on Auditing (UK) USAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs re4p)nsibilities for the audit of the financiaI statements section of our repo￿ We ate independent of the charitable collwy in accordance with the ethical requirements that a￿ relevant to our audit of the financial ststements in the UK including the FRC'S Ethical Standar¢ and we have fulfilled our other ethical responsibilities in accordance with these requiretnents. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in r¢sm of the following matters in ff1￿10n to which the ISAS (UK) requireus to re￿￿ to you whe￿. the truslees, use of the going concen basis of accounling in the prep￿10Th of the financAal Sts*M￿ts is not appropriate. or the trustees have not disclosed in the financi￿ staten￿ts any identified Materi￿ UnCerth￿ti￿ that may cast significant doubt about the company's ability to continue to *Jopt the going concern basis of xcounting ts a pezicml of at least twelve months from the date when the fuwicial statements are authorlsed for issue. Other InfonDation The tDJstees are responsible for the other inforn]ation. The other ]nfOrn￿lon comprises the information included in the Trustees, Annual Re￿rt other than the financial st2*ments and our auditoes report thereon. Our opinion on the financial statements not cover the other infonnation an(1 except to the extent otherwise explicitly stated in our m we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibiIity is to read the other infomation aniL in doing so, CO￿51der whether the other information is Ma￿lalIY inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent matrrial misstatemenl& we are required ￿ deterniine whether there is a material misstatement in the fmancial ststernents or a mataial misstatenKnt of the other infom)ation. If. based on the work we have perfornied, we conclude that there is a mat￿la1 misstatement of this other ]nfozJr￿IIOffj we required to report that fact. We have nothing to rep)rt in this regar Page 9 Independent audltors, report to Brynawel House Alcohol and Drug Rehabilltallon Centre Lt limlted by 8UArant• under Sectlon 449 of the Companles Act 2006 Oplnlons on other matters prescrlbed by the Companles Act 2006 In our opinion. based on the work undertaken in the course of the audit: the infom]ation given in the trustees, reporL which includes the directors, report ptepkred for company law putpose4 for the fmancial year for which the financial statements are prepared is consistent with the financial ststements. and the directors, ￿port included within the tNstees' report has been prepared in accordanrx with applicable legal requirements. Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material mi5Statements in the trus￿, report. We have nothing to report in respext of the followAn8 matiers where the Companies Act 2006 requires us to report to you If. in our opinion: the charity has not kept adequate accountin8 records. or returns adequate for our audit have not b￿n received from branches nol visited by us; or the financial statements are not in agreement with the accounting records and returns; or certsin disclosures of trustees, remuneration specified by law are not made; or we have not received all the inforniation and explanations we require for our audiL Responslbllltles of trustees As explained more fully in the tNste¢s' resp)nsibilities statement the trustees (who are also the directors of the charitable ompany for the purposes of company law) are responsible for the prepgTrtion of the finP￿cIal statements 8nd for being satisfied that they give a trne and fair view, and for such internal control fts the trnsfres deterniine is necessary to enable the prcparntion of financial statements that are free from material misstatemenk whether due to fraud or ermr. In preparing the financial statements. the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accountin8 unless the trust¢¢s eith¢r intend to liquidate the charitable company or to cease operation& or have no realistic alternative but to do so. Audltor's rwonslbllltles for the audlt of the flnandal statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatemenL whether due ￿ fraud or em)r, 8￿d to issue an audxtor's report that includes our opinion. Reasonable assurance is a high level of assuran￿ but is not a guarantee that an audit conducted in accordance with ISAS (UK) will alway5 deted a material misstatement when it exists. Missla*ments can arise from fraud or ernr and are considered materiaj if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities. including fraud, are instances of nonrycompliance with laws and regulations. We desi￿ procedures in line with our responsibilities, outlined above, to de￿t material misstatements in respect of irregularities, including fraud. The extent to which our procedures capable of detecting irregularities, including fraud is detsiled below: The extent to which our procedures cen detect fraud are vast but not complete as it is not econonucal or practical to perform a 100% audiL A further dcscription of our responsibilities for the audit of the financial statements is located on the Financial Reportin8 Council's websik at: httpsjlwww.frc.org.uklauditotsresponsibilities. This description forn￿ part of our &uditoes reporL Page 10 Independent audltors, report to Brynawel House Alcohol and Drug Rehabllitatlon Centre Ll limited by guaran4 under see￿0￿ 449 of the Companies Act 2006 Use of our report This ￿port is made solely to the charitable cOrnpan￿S memlw as a b(xly. in xcordance with Chapfer 3 of Part 16 of the Cornpanies Act 2LN)6. Our audit work has been undertaken so that we might slate to the charitable company's members those matters we are required to state to them in an auditorfs report and for no other putpose. To the fullest extent permitted by law, we do not ￿pt or Assume responsibility to anyone other than the charitable company and the charltable companYs members &8 a body, for our audit work for this rem or for the opinions we have forn)ed. Robert Thomas FCA Senlor Slatlltory Audltor for and on behalf of RH Jeffs and Row Stathlory Audltors & Chartered Accountants 27128 Gelllwastad Road Pontyprldd CF37 2BW 18 August 2025 Page 11 Brynawel House Alcohol and Drng Rehabilitation Centre Lld Company limited by gugrantee Statsment of Financlal Actlviti for the year ended 31 March 2025 Income and Endowments Umrestrlcted 2024 Voluntary income: Donations And Grants Investment income: Bank interest Other income: Charitable Activities: Fee Income 114,593 114,593 174.367 11,333 6.193 11,333 6.193 11.479 5,963 1.213.604 1.213,604 1,115,587 Total IDcomlng Resources 1.345,723 1.345,723 1.307,396 Expendlture Ch￿l￿ble activities 1.310.141 17,712 1.327,853 1,274,798 Total Re￿llre& Expended 1.310,141 17,712 1,327,853 1,274,798 Movement ID total funds for the year: Net Incomlng (Outgolng) resources 35,582 (17.712) 17,870 32.598 Net Incomlng (Outgolng) resources 35,582 (17,712) 17,870 32.598 Total Funds brought forward 494.363 1,792,537 2,286,900 2,254.302 Tot81 Funds carrled forward 529,945 1,774.825 2,304,770 2.286,9C The statement of financial activities includes all gains and losses recognised in the year. Atl incomin8 resources and ￿oUrceS expended d¢riv¢ from continuing activities. Page 12 Brynawel Ho￿e Alcohol and Drug Rehabllitation Centre Ltd Company limited by guarantee Company Regithtion llDmber S108345 Balance sheet as 4131 March 2025 2024 Fixed Assets Tangible assets 1.892,781 1.885,619 Current A Debtors Cash at bank and in band i￿691 649,771 267,022 490.632 752.462 757,654 Cre4Jitors: amounts falling due within one year Net Current assets (333,￿4) (346,1￿2) 418598 411.552 1¥4et Assets Creditors: amounts falling due after more than one year 2Jll.379 2.297,171 (6.610) (10.271) 2.304,769 1286,9LK) The Funds of the CharAty UnrestricteAI Funds Restiicted Funds Designated Funds li 11 11 484381 1.774.825 45563 372,016 1,792537 122.347 Tolal Charity Funds 2304.769 2.286,9CiI The noks on pages 15 - 23 fonn part of these &counts. The financial statements have been prepar&1 in accordance WAth the Statement of Recommended Practice Accounting and Reporting by Charities and in &c￿danCe with the special provisions of Part Vll of the Companies Act 20Ckfj relating to small entitie& The fmancial slalements were approved by the T￿￿tee Board on 13 August 2025 and signed on its I￿haIr by Mr. M Penny M& N Garfield Brynawel Howe Alcohol and Drug Rebabllitation c￿tre Ltd Company limited by gllarantee Cash flow slattment ror the year ended 31 March 2025 2025 Iyotes Reeonclliation of operntlng proflt to Det cash innow from opernting acllvhles Operating profit Depreciation 17,869 62,826 164,330 (12238) 32,598 55.494 (78,595) 682 (D￿reaSe) in creditors Net cash infiow from oper8UDg activities 232,787 10,179 Net c&sh inflow fiDm opernting activities (Gain) l Loss on Disposal of Tangible Fixed Assets Capital expenditure 232.787 349 (70336) 10.179 (191,486) 162.8 (181,307) Net cash inflow from financing xtivities Reduction in loan balance (3.496) (2.809) 159,304 (184,116) Recon(Iliation of Det cath flow to movement In funds ncrease I {Decre￿) in in the year Net funds at l AP￿ X124 159,304 490,632 (184,116) 533,775 Net funds at 31 March 2025 649.771 490.632 Page 14 Brynawel House ￿cohol and Drug Rehabilltatlon Centre Lld Company limited by guar8ntse Nole5 to the fjnancial statements for the year ended 31 March 21125 Stathtory tnforn)atlon Brynawel House Alcohol and Dru8 Rehabilitation Centre is a charitable company in Wales in the United Kingdom. The registered office is Brynawel House, Llanhany Road, Uanh8ran, Pontyclun. CF72 9RN. The nature of the charities operation$ and principal activities is disclosed wihin the Trustees Report. The financAa] statements are presented in Sterling (£). the charities functiona] cU￿ency. and rounded to the nearest pound. The si￿1fIcant accounting policies applied in the preparation of these fin￿Cial statements are set out below. These policies have been consistently applicd to all years presented unl¢ss otherwise stated. AccouDtIDg polldes 1.1. Bas18 of preparatlon aDd assessment of golng concern The accounts (financial statements) have b¢en prepared under the historical cost convention with Items recognised at ¢ost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepgrnl in accordance with the Statement of Recommended Practice: Accounting and Reportin8 by Charities preparing their accounts in accordanrz with the Financial Reporting Stsndard applicable in the UK and Republi¢ of Ireland (FRS 102) issu&a on 16 July 2014 and the Financia] Reporting Standard applicable in the United Kingdom and Republic of Jreland (FRS 102) and the Charities Act 2011. The Charity constitutes a public benefit entity as defAned by FRS 102. The Trustees have considered the charity's finances for the coming year and have no concerns or material uncertainties over the 80ing concern status of the charity. 11 Taxallon The Charity h&s no taxable activAties. IJ. PeDslons Employees of the charity a￿ entitled to joln a defined contribution "money purch&8e" scheme. The harity contribution is restrACted to the contribution disclosed. l.& Deferred Income Grants for which the money has been spent on capital expenditure is deferred to go through the statement of financial activities at the sarne rate as the asset is expensed. Client fees ttceived in advance for the following accounting y¢ar has been deferred. Page 15 Brynawej House Akohol and Dn￿ Rehabilitation Centre Ltd Company limited by guarnntee Notes to the flnall￿ slatements tor the year ended 31 Ma￿h ￿5 .. Continued IJ. Flnanclal InstrumeDts The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financi￿ instruments arc initially Kecognised at transaction value and subsequendy measured at their settlement valu¢. Trade debtors and other debtors aye recognised at the settlement amount due and prepayments are valued at the amount prepaid. Creditors re£o8nised where the charity has a presen¢ obligation resulting from a past eveni that will probably result in the trans￿ of funds to a third p￿Y and the amount due to settle the obligation can be nwured or estimated reliably. Crcditots are norn]ally recognised at their settlement amount after allowing for any trade discounts du 1.6. Imcomlng resou All incotr£ is recogniscd once the charity h&$ entitle￿￿nt to the incom4 it is probable that the income will be received and the amount of income receivable can be n￿Ury1 teliably. Donations, are recognised when the charity has be£n notified in writing of both the amount and seulemeni date. Distribution In¢ome is taken into xcount on the date paid into the charity's bank account. 1.7. Resources expended Liabilities are recognised &8 expenditure as swn as thete is a legal or constructive obligation commitling the charity to that expenditure, it 1$ probable that settlement will be wuired and the amount of the obligation can be me&8ured reliably. All expenditure is a(l￿nted for on an ac£n￿lS basi8. ch￿l￿ble a¢uvities expenditutt comprises those costs incutred by the ch&ity in the delivery of its activiti&S and services f￿ its beneficiaries. 11 includes both costs that can be all(￿ted directly to such activities and thosc costs of an indirect nature n￿eSSary ￿ supp)rt them. Governance costs include those costs &%KKiated with meeting the constitsjtional and statutory requirements of the charity and include the audit fees and Jinked to the strategic rnanager￿nt of the charity. All costs are all(Kated betwttn the expenditure categorles of the Statement of Financial Athivities on a b&8is designed to reflect the use of the resour￿. Costs relating to a particular activity are allocakd directly. others are apportioned (m an appropria* basis. 1.8. Fund A¢counthi8 The unrestricted funds of the charity comprise those moni&8 which are available ￿ be used towards the meeting of the charÉtable objectives of the charity at the discretion of the Board of Trustees. The restricted funds are moni&s raised or received for a specific PU￿se and accounted for in cordan¢¢ with the donors imposed conditions. Page 16 Brynawel House Alcohol and Drng Rehabilitstlon Centre Ltd Company liD￿ted by guara Not¢s lo the fuwiclal statements for the year ended 31 March 2025 .. continued 1.9. Tanglble nxed 888ets and deprttiatlon Depreciation is provided at rat&s cakUla￿l to write off the ctsst less ￿idUal vaIue of each a&set over its expec*d useful lif< as follows: Freehold P￿￿tieS Fixtures & Fittings Motor Vehicles 2% Straight Line 25% Straight Line 25% Slrnight line Company lIn￿ted by guarantee Every member of the company undertakes to contribu* to the assets of the company. in the event of the company being wound up. such amounts as may be requiffd not ex¢e•ains £1. IDconthig Resourees Total year to 31103125 Total year to Jncluded within Incoming Resources for the year are: Grants & DoDadow: Donations Grants Received (see below for an￿Y$l$} 8.888 105.705 690 173,677 114,593 174,367 Sundry Income 6.193 5,963 6.193 5,963 Grants Rettlved: Lloyds Bank ￿ndation 11,426 72.117 21,162 13.574 47,603 RCT Meadow Lxxi8e purchase refurbishment WCVA 100.LK)O 12,500 105.705 173.677 Page 17 Brynawel Hollse Alcohol and Drug Rehabililation Centre Ltd Company limited by guarAnlee ror the year ended 31 March 2025 .. continued 4. Total r&sources expended Total Total 31103125 31103124 Costs directly allocated to adivltks Wages and Sal￿1¢$ 647,422 720 647,422 598.812 720 1.763 26,446 30.263 87,529 78,847 5,106 3,641 3,442 2,845 15.535 26.462 349 2.367 (5,245) Direct Travel expenses Resident expen Training C]eaning Subsuiptions Pmfitsiiosses on disp of tan￿Trks Release of Historic PrepayD￿nts 87J29 5.106 3.442 15535 349 Dire<¢ Ditect Direct 786.549 786,549 739,755 Support costs allocated to activities Salary Costs Settlement costs Audit & Accounlancy Lega] & Professional Stsff 3.463 135,068 34.633 173,164 177.998 4.2(Xl 54.Y79 54,979 8.138 203.457 35,145 6,787 418 328 62,826 4.2(X) 82,426 159.754 51.426 2.991 261 493 55.494 FI￿r 2.035 351 475 193.284 33388 6.108 418 328 59.684 General Office Co Marketing Bank Charges & Intetest 204 Direct Depreciation 1257 1.885 7581 428,278 105,445 541304 535.043 7581 1.214,827 105,445 1,327.853 1274.798 Support costs are alL(Kated on the following ba8iS: Premises Genernl Costs Marketing Depreci*ion Salary Costs 95% 95% 1% 4% 95% 78% 3% Page 18 Brynawtl House Alcohol and Drng Rehabilitation Centre Ltd Company15mited by guarantee Notes to the financ￿1 statements ror the year ended 31 March 2025 . continued Net Incoming (Outgoing)IResources Total year to 31103r25 Total year to 3V03124 This is stated after chargingl{creditin8): Dep￿ciatiOn Auditors Remuneration 62.825 4,200 55,494 4.200 Staff Costs Total Totsl year to year to 3JJ03125 31103124 Staff costs during the year comprised of the following: Staff Saiari&s Etnployers National Insurance Employers Pension Costs Stsff Uniforn) 743.389 705,826 62,870 58,495 13,865 11.995 462 494 820,586 776,810 The average numlw of full time and full time equivalent employees during the year amounted to 27 (2024 .26), and can be anaIysed as follows: Senior Management Administration Support Work¢ Kitchen Therapy Maint¢nance l employee was paid £60.0(M) or more during the year.(2024 :nil) Th¢ trustees received no remuneratlon or benefits in connection with the perfornwice of their duties £0 w&8 paid to Thistees to cover legitimate expenses (LY: £420). Page 19 Brynawel House Alcohol and Drug Rehabllitation Centre Ltd Comp8ny limited by guarantee Notes to the finanoa] statements for the year ended 31 March 2025 . continued Land and Fixtures, bulldlDgs fittings and freehold equipment Tan8lble fixed assets Motor vehlde8 Total Cost or Valuatlon At l April 2024 Additsons Disposals At 31 March 2025 1,956,755 56.430 229.520 13,906 (8,595) 48.660 2,234,935 70,336 (8,595) 2,013,185 234.831 48,660 2,296,676 Depredatlon At l April 2024 On disposals Charge for the year At 31 March 2025 184,234 130.673 (8.246) 35,090 34.410 349.317 (8,246) 62,824 23,234 4.500 207,468 157,517 38.910 403,895 Net book values At 31 March 2025 1,805,717 77,314 9,750 1,892.781 At 31 March 2024 1,772,521 98,847 14,250 1.885,618 The ￿hOld property known as Brynawel House was revalued on 31st August 2016 by Herbert R. Thomas. Chartered Surveyors. on the basis of open market value. at £650.OCM) and is included in the ac￿ullts at valuation. The historical cost of this freehold property was £1,108,365 and aggregated depreciation thereon would have been £291,193 had there been no revaluatson. The fre£hold property known as Pen Y Parc was revalued on 31st Au8USt 2017, also by Hetl)ert R. Thom&8, Chartered Surveyors, on the basis of open market value at £5C(I,000 and is included in the accounts at valuation. The historic Cost of this tshold property was £755,121 and aggregated depreciation thereon would have been £110,012 had there b￿n no r¢va]uatiOn. The freehold property known as Meadow Lodge is currently under development. It is included in the accounts at cost of £795,043. The trusw ate not aware of any material ¢h8nges in the value of the property since the last valualion. Page 20 Brynawel House Alcohol and Dnig RehabilitatEoD Cents? Ltd Company jimited by guarantee Notes to the flnancial stalements for the year ended 31 March 2025 . continued Debtors 2025 2024 Outstanding fees Accrued Income (Bank Interest) Prepayments and ac¢n￿d income 85,474 7,081 10,136 244,782 7,197 15,041 102.691 267,020 Credltors: amounts falling due withln one year 2025 2024 WCVA Loan Charitable activities Other taxes and social security costs Credit Card Other creditot5 Deferred income* 3.989 110,061 16.354 2,412 6.866 194,182 3,989 125.427 15,412 1,324 17,440 182,510 333,864 346,102 *LA)cai authorities may enfrr into a contract to pay Brynawel House up to the equivalent of 16 weeks t￿atment in advance. The money may be returned subject to specific conditions. Assuming residents will remain in Brynawel House for the full course of treatment, adva[￿ed rental income will be applied as abov Credltors: amounts fal]Ing due afler more than one year WCVA Loan 2025 2024 6,610 10.271 6,610 10.271 10. Analysis of Net A&sets between Funds Total Unrestricted Restrlcied 2025 Tangible Fixed Assets Cuttent Assets Long Terni Liabilities 375.925 1,516,856 l.892,781 160,629 257,969 418J98 (6.610) (6,610) 529,944 1.774,825 2,304,769 Page 21 BryDawel House Alcohol and Drug Rehabllitation Centre Lld CompaDy Ilmlted by guarantee Notes to the fill￿d81 statements for the year eDded 31 March 2025 . continued 11. Restricted Funds At Incom5ng Outgolng At NAW property improvements R￿/WAG Capital grant (l) RCTIWAG Capitsi grant <2) Rcf Me&low L￿jg¢ (3) 574.715 334.582 88.240 795,IXM) (7,712) 567,003 (7,840) 326,742 (2,160) 86,080 795,0(K) Total Restrickd funds ,792J37 (17.712) 1.774,825 Unrestricied funds Dc5ignated funds* Total funds 372.016 1.345.722 (1,233.357) 484.381 122,347 (76.784) 45 J63 I286,9￿ 1.345.722 (1,327,853) 2,304,769 • Funds designated as follows: £50,(XX) to be used for the development of gn aftercare service and £ICKI,(th agreed by Board in September 2022 to be used for development of a detox servi¢¢. NAW property improvements . A capilal grant of £842,744 w&8 rec4ived from the Nationa] Assembly of Wales for the purpose of refiJTbishing Brynawel House in 2(K17. Further capital grnnts of £80.618 were r¢ceiveAI up ￿ 2010 to ConStn￿l a family therapy centse and tarmac the car park. RCTIWAG Capital grant (l) - A Capitsl grant of £((x),{￿ w&$ received from Welsh Assemblynihondda Cynon Taff County Council for the purpose of purchasing and imprnvin8 a property known as Pen Y Parc farm in 2010. RCTIWAG Capitsl grant (2) - A capitsl grant of £158,IXM) w&s received from WAG in March 2011 for further improvements at Pen Y Parc farni completed in March 2011. Rcf Meadow iAMJ8e (3) - A ¢apitsl grant of £695.(KK) was received from Welsh Assemblyl Rhondda Cynon Taff County Council for the putpose of purch&8ing a property known as Meadow Lodge in March 2(r23. A fvrther gr￿t of £l(K).(MX) was received in Ma￿h 2024 to improve the property. Brynawel House Alcohol and Drug Rehabilltatlon Centre Ltd Company limited by guarantee Statement ofFinanclal Actlvities for the year ended 31 March 21)25 2,025 2,024 tncoming R&sources Fee Income 1.213.602 1.115587 1.213,602 1,115.587 Cost of Care w￿eS and s￿arles (including settlement costs) 820,586 Resident expenses 87529 Cleaning 3,442 776.810 78.847 2,845 911,557 858,502 Gross protlt 25% 302,045 23% 257,085 Operatlng expewos Recruithjent Travel expenses Audit & Accountancy Legal & Professional Training Subscriptions Bank charges Loan inter&st 720 26.446 4.200 54,979 5.106 15335 418 328 203,457 35,145 6.787 1,763 30263 4,200 81426 3,641 26.462 261 493 159,754 51,426 2,991 5,245 2.367 55.494 General Office Costs Marketing Rdease of Historic Prepayments Prnfi￿OsSes on disp of tangibles Depreciation 349 61826 416,296 416.296 Other operathig income Grants Received Donations Bank Interest Received Sundry Income (114251) (159,211) 105,705 8,888 11.333 6,193 173.677 690 11.479 5,963 132.119 191,809 Opernting proflt 17,868 32J98