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← Abandofbrothers

2025-03-31-accounts

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

REGISTERED COMPANY NUMBER: 06113676 (England and Wales) REGISTERED CHARITY NUMBER: 1122852

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ABANDOFBROTHERS

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 28

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

An Introduction to our Year - 2024-25

2024-25 was a good year for ABandOfBrothers. After two years of consolidation, the charity is growing again, with the finances healthier than ever, thanks in large part to the efforts of fundraisers at both community and national levels. This has allowed for investment in core staffing and activities, while retaining a healthy reserve position.

This has also been a year of growth in the number of young men supported by our transformational programmes: we helped 260 young men, either one-to-one, in community, or both, 167 of whom were new to ABandofBrothers this year. This is thanks to an astonishing estimated 16,000 hours of freely given time from our volunteers around the country.

While these numbers are a cause for pride, the true magic of ABandOfBrothers cannot be summed up through figures, or even words. That magic happens when a young man arrives at his rite of passage to find that 25 or more older men have showed up to help him make a change in his life; it happens when he tells his mentor, ten weeks in, that he's finally learned that some men can be trusted; it happens when he returns to his local circle after a year or two or three, to find that he is as welcome as ever; it happens when he goes on to say, as all too many of our young men do, 'if it wasn't for ABOB, I might have ended it all'. And it happens every time that a young man makes a better choice, another step away from being defined by the criminal justice system and towards being a healthy, happy member of society.

It would be remiss of us not to acknowledge and thank those Trustees who have stepped down during this year. We owe all of the a debt of gratitude, and in particular, our former Chair, Mary D'Arcy, who steered the ship through some turbulent waters, with an unwaveringly calm hand.

ABandOfBrothers saves countless people the experience of being a victim of crime. It saves the public purse hundreds of thousands of pounds in avoided prison time. Ultimately, it saves young men's lives, giving them connection, meaning and purpose. It continues to be an honour and a privilege to be associated with this remarkable charity.

Dave Bevan David Harland General Manager Chair of Trustees

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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

OBJECTIVES AND ACTIVITIES

Objectives and aims

ABandOfBrothers supports young men who are at risk of ending up in prison, either because they have already been in the criminal justice system, or because they are part of an at-risk demographic. These young men can be amongst the hardest of groups to engage and help: too often, trust is in short supply, and conflict, chaos and cynicism are the norm. The cost of not helping them, however, is huge: not only in their own lives, but also in increased crime rates and the enormous cost to the taxpayer of incarceration.

In ABandofBrothers, we take inspiration from an ancient proverb, which warns that:

"If you do not initiate your young men, they will burn down the village just to feel the warmth".

We believe that in order to make real change in their lives, troubled young men are most in need of the following: - Positive relationships with adults, especially men who can act as role models and mentors

ABandOfBrothers is dedicated to delivering all of the above, via three main activities:

  1. Mentoring: young men receive mentoring from a trained mentor in his community, in blocks of ten weekly one-hour sessions. These can happen straight after referral, and again after the rites of passage, whenever the need arises.

  2. Rites of Passage : our rites of passage are named 'Quests for Community', and take place over a residential weekend. Many young men have described this as among the most significant experiences of their lives: an opportunity to draw a line in the sand, and move towards a life of greater responsibility, connection and happiness. They arrive to find 25-30 older men showing up, as volunteers, to listen to their story with deep compassion, model how to access healthy emotions, and then support and challenge them to make a commitment to change their own lives for the better.

  3. Ongoing Community Support : After the rite of passage, the young man will be introduced to his local circle, via regular weekly meetings, and events that include getting out into nature and doing good work in the wider community. After 12 weeks, he is celebrated at an event called Homecoming, where friends and family can : After the rite of passage, the young man will be introduced to his local circle, via regular weekly meetings, and events that include getting out into nature and doing good work in the wider community. After 12 weeks, he is celebrated at an event called Homecoming, where friends and family can witness the changes he is making in his life. More importantly, the circles and events continue year-round - if he wants it, he now has a community for life, and a whole group of older men to turn to if and when he needs them, be it due to a mental health challenge or a bereavement, help in finding work or a simple desire for connection.

The fourth key activity that supports the other three is the extensive training programme on offer to our volunteers. Indeed, another thing that makes ABandOfBrothers special is that all of our mentors go through the same rite of passage alongside the young men, and are encouraged to continue "doing their own work" in becoming better men, thereby modelling to the young men how to show vulnerability, ask for help, hold themselves accountable and celebrate each others' progress.

All of this takes place in 11 communities:

Public benefit

The trustees certify that they have had and paid due regard to the Charity Commission guidance on public benefit in deciding what activities the charity should undertake. This they believe is demonstrated in this report.

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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRATEGIC REPORT Achievements and performance Charitable activities Key Performance Indicators for 2024-25

During 2024-25, ABandOfBrothers:

This was made possible thanks to:

The Impact of our programmes on the young men we support and their communities

In 2024 we conducted a total of 353 impact measurement conversations with young men - one right at the start of their journey with us, and then either one or two more at various points after they had received our support. The table below is a summary of our findings:

Outcome Example supporting
measure		 Example participant quote
Better mental
health		 99% of men experienced
increased levels of
hopefulness, motivation, and
possibility about their lives.		 “I have a massive sense of possibility about
my life, which I haven't felt in a long time if
not ever.”
Reduced offending
behaviour		 90% of men reported a
decrease in offending
behaviour.		 “By working on myself and feeling
supported and taking responsibility for this.
I can avoid myself getting to the place I was
in when I last committed a crime.”
Healthier
relationships		 92% of men became more
confident about building
positive relationships with
others.		 “ABOB has helped me trust others. I used
to feel a sense of separation from others...
My relationships are growing stronger each
day.”
Equipped to move
into education,
employment, or
training		 74% were supported to take
steps into education,
employment or training.		 “ABOB helps me being a better human
being and this is helping me massively with
work.“
A stronger sense
of belonging in
community		 89% of men felt they were
more connected to their local
community.		 “ABOB has made me feel appreciated and
respected, this has allowed me to feel part
of the community!”
Communities
becoming a safer
place for all		 58% of young men reported
reduced violent behaviour.		 "I think in understanding myself more and
valuing myself more, it is easier to avoid
situations where violence can arise.”

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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRATEGIC REPORT Achievements and performance Case Study: Joe from Falmouth

How did you come across ABandOfBrothers?

It was my mother who actually had someone tell her about ABOB and what they do. I was 21, had a drugs problem and was working in a big hotel in a new place, I had a mental breakdown. I thought I was worthless and tried to take my own life. It was terrible. And I tried again a couple of times before I was able to get support.

Who was your mentor?

Thurstan talked to me for four or five months as a mentor. I didn’t trust it all at first but I learnt to trust over those months. I learnt to open up which I’d never done before. I’d been so lonely so this was a new place for me.

Why was a male mentor so important for you?

Because I didn’t have a male role model around. My dad left when I was three. We were in Gran Carnaria and he just left me and my mum. It was very hard for us to get going again in the UK.

How was the Rites of Passage weekend for you?

It was a shock, I had no idea what was going to happen. And I’m quite a cautious person. I had to take a blind leap of faith and I did.

What did you take away from that weekend?

I was able to learn self-respect and more confidence in who I am. There’s one bit where you are asked what you want to change in your life. That really helped to focus me. The older men helped me navigate this question. I learnt to give myself compassion. I felt less depressed.

Did you trust men beforehand?

No, but after the rites of passage week, yes. I was ultimately seeking acceptance of who I was.

How were the weekly meetings?

Challenging. I’d never done anything like that before. They were very different for me. Sharing my feelings and how I truly was with a group of men. I also listen and learn a lot about their lives.

And you went and worked away as a chef?

Yes, to East Australia for a year. I guess it proved to me how independent and resourceful I could be. I started something new.

And then you came back to Cornwall?

Mainly to be near my mum. Then I moved to Falmouth. I started going to ABOB circles again.

Did your mother come to your Homecoming ceremony?

She did and my grandmother. It was very special. It was emotional, I’d never had men appreciating me before.

What kind of ABOB community work are you involved in?

Next week there is a kayak sea clean up and it’s an opportunity for the younger men to talk in a one-to-one way with the older men as well as clear up the sea.

And have you staffed weekends?

I have cooked for the participants. That’s one way of giving back.

And what do you hope for yourself in the future?

I am looking forward to it without knowing how it’s going to turn out. Being okay with not knowing is such a good thing.

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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRATEGIC REPORT

Financial review

Our Financial Position and Looking Forward

During the year, the net funds raised from charitable trusts, wealthy individual donors, corporations, statutory bodies and the general public was £460,565. We carried forward just over £208,000 of funds from the previous financial year (2023/24) and spent just over £340,000 in 2024/25.

During the year the new Trustee team regularly reviewed the finances. As a result, many of the cost reductions implemented in the previous year were continued to ensure the cost base matched the level of forecasted income. In addition, the finance team remained strengthened through recruitment to ensure financial control was being maintained throughout the remainder of the year and financial targets were achieved.

We continue to work closely with funding partners to match funding and costs with the required needs of the charity in a fast-changing environment, and carried forward just over £328,000 of funds into the financial year 2025/26. The funding pipeline is in a strong position to meet the needs of the charity as we enter the next financial year 2025/26.

Investment policy and objectives

The Memorandum of Association allows the trustees to deposit or invest funds in any manner (but to invest only after obtaining advice from a financial expert and having regard to the suitability of investments and the need for diversification).

Reserves policy

We regularly review the finances and spending of the charity and have examined the charity's requirements for reserves in light of the main risks to the organisation. We have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 6 and 9 months of expected operating costs offset by restricted funds eligible to be used as a contribution against them. We are confident that at this level, we will be able to continue the charity's current activities in the event of a significant drop in funding. The status of unrestricted reserves net of fixed assets as at the year end stood at £271,000, which falls within the target band at the upper end of the range.

Future plans

Over the next year, we are aiming to engage ever more young men to our transformational programmes, and to keep improving the quality of support on offer. We commit to:

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

Abandofbrothers was incorporated on 19th February 2007 (registered company number 6113676).

It received charitable status on 18th February 2008 (registered charity number 1122852).

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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Charity constitution

The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 19th February 2007 as amended by special resolution dated 14th December 2007.

Recruitment and appointment of new trustees

The directors/trustees are listed in this report.

The number of directors shall not be less than 3 (unless otherwise determined by ordinary resolution) shall not be subject to any maximum.

At each annual general meeting one thirds of the directors or, if their number is not three or a multiple of three, the number nearest to one third must retire. A director retiring may stand for re-election.

Trustee Recruitment

The Board of Trustees continues to review the skills and experience mix of those on the Board and will seek to expand the Board membership in 2025-26.

Organisational structure

The trustees of abandofbrothers previously commissioned an external consultant to carry out a strategic review of the organisation to understand where there were strengths and areas for improvement. During 2023-24 the Board of Trustees began to implement elements of this review and with the leadership team, agreed and implemented a new management structure, as well as ways of working in and with abandofbrothers communities. The aims of this work being to ensure the sustainability and quality of our services and ensure we are well placed to increase our impact even further. This work continued in 2024-25.

Decision making

Decisions are made by a simple majority, and if there is an equality of votes, whether as a show of hands or on a poll, the person who is chairing the meeting shall have a casting vote in addition to any other vote he or she may have.

Tasks are delegated to the core team who report to the directors each quarter. Progress is monitored by the directors at each meeting.

Induction and training of new trustees

Most trustees are familiar with the practical work of the charity. They are encouraged to attend a contemporary rite of passage experience either on our 'Quest for Community' (QfC) rite of passage weekend residential training or an alternate but comparable training for our female trustees. All male trustees are encouraged to staff our QfC weekend once a year. All trustees are encouraged to attend at least a community 'Homecoming' celebration annually, marking the end of the QfC programme.

Additionally, new trustees are invited to partake in the mentor training and be mentored by one of our volunteers and mentor one of our young male beneficiaries.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Voluntary help and gifts in kind

The trustees are deeply grateful to the hundreds of volunteers who have helped through mentoring young men, staffing our programmes, coordinating local operations, local fund development and in particular, our community conductors who lead on and oversee the integrity of local programmes. Each of our community projects has a team of around 25 volunteers and would be unable to operate without their generosity and commitment.

Thank you

A huge thank you to all those who support us in our endeavour including our funders, without whom, our work would be impossible.

We would particularly like to acknowledge all the young men we have known and supported this year for your courage, openness and commitment to change.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06113676 (England and Wales)

Registered Charity number

1122852

Registered office

44 Grand Parade Brighton East Sussex BN2 9QA

Trustees

T J Blundell (resigned 1/1/2025) S Calder S Chinnery Ms M D'Arcy (resigned 1/3/2025) M P N Hyltoft (resigned 1/1/2025) A B Dawnay (appointed 1/1/2025) D N Harland (appointed 1/1/2025) G A Junior (appointed 1/1/2025) (resigned 1/11/2025) F P Cabeza-West (appointed 1/1/2025)

Independent Examiner

Shona Wardrop CA Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Solicitors

Bates Wells Braithwaite 10 Queen Street Place London EC4R 1BE

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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS Other information General Manager David Bevan

Senior Leadership Team

David Bevan - General Manager Dan Hartley - Training & HR Lead

Finance Lead

Emma Butler

Bankers

Tridos Bank NV Brunel House 11 The Promenade Bristol BS8 3NN

Website

www.abandofbrothers.org.uk

Working name

ABOB

SUBSIDIARY

ABOB Trading Ltd was incorporated as a 100% owned subsidiary of Abandofbrothers.

ABOB Trading Ltd has been established for two purposes:

1).To carry out social enterprise trading activity in area which whilst aligned with our mission may technically fall outside the scope of our charitable objectives.

2).To protect the intellectual property of the parent charity where required to sign contracts that would seek to appropriate that IP. In these instances, activity will take place using materials/IP licensed from the charity but with no authority for that to be assigned to a third party.

ABOB Trading Ltd was dormant during the period under review.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by: 22nd December 2025

...................................................................... D N Harland - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

Independent examiner's report to the trustees of Abandofbrothers ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of Scotland, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Shona Wardrop CA The Institute of Chartered Accountants of Scotland

Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA 22 December 2025 Date: .............................................

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Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
31,821
Charitable activities
4
Programme delivery
150,100
Investment income
3
7,325
Total
189,246
EXPENDITURE ON
Raising funds
5
11,848
Charitable activities
6
Programme delivery
51,810
Total
63,658
NET INCOME/(EXPENDITURE)
125,588
Transfers between funds
17
(35,803)
Net movement in funds
89,785
RECONCILIATION OF FUNDS
Total funds brought forward
184,574
TOTAL FUNDS CARRIED FORWARD
274,359		 Restricted
funds
£
61,019
210,300
-
271,319
-
276,883
276,883
(5,564)
35,803
30,239
23,692
53,931		 2025
Total
funds
£
92,840
360,400
7,325
460,565
11,848
328,693
340,541
120,024
-
120,024
208,266
328,290		 2024
Total
funds
£
58,274
392,633
2,628
453,535
28,637
429,829
458,466
(4,931)
-
(4,931)
213,197
208,266

The notes form part of these financial statements

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Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

BALANCE SHEET 31 MARCH 2025

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
13
3,116
Investments
14
100
3,216
CURRENT ASSETS
Debtors
15
1,823
Cash at bank
384,659
386,482
CREDITORS
Amounts falling due within one year
16
(115,339)
NET CURRENT ASSETS
271,143
TOTAL ASSETS LESS CURRENT
LIABILITIES
274,359
NET ASSETS
274,359
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
-
-
53,931
53,931
-
53,931
53,931
53,931		 2025
Total
funds
£
3,116
100
3,216
1,823
438,590
440,413
(115,339)
325,074
328,290
328,290
274,359
53,931
328,290		 2024
Total
funds
£
3,158
100
3,258
-
283,014
283,014
(78,006)
205,008
208,266
208,266
184,574
23,692
208,266

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

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ABANDOFBROTHERS (REGISTERED NUMBER: 06113676)

BALANCE SHEET - continued 31 MARCH 2025

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 22nd December 2025 and were signed on its behalf by:

............................................. D N Harland - Trustee

The notes form part of these financial statements

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ABANDOFBROTHERS

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period		 2025
£
148,946
148,946
(695)
-
7,325
6,630
155,576
283,014
438,590		 2024
£
39,832
39,832
(3,158)
940
2,628
410
40,242
242,772
283,014

The notes form part of these financial statements

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ABANDOFBROTHERS

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the Statement
of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Increase in debtors
Increase in creditors
Net cash provided by operations		 2025
£
120,024
737
(7,325)
(1,823)
37,333
148,946		 2024
£
(4,931)
589
(2,628)
-
46,802
39,832

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/24 Cash flow At 31/3/25
£ £ £
Net cash
Cash at bank 283,014 155,576 438,590
283,014 155,576 438,590
Total 283,014 155,576 438,590

The notes form part of these financial statements

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ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and on that basis the charity is considered to be a going concern.

The charity meets the definition of a public benefit entity as defined by FRS102.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the charity is required to make judgments, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.

There are no estimates and assumptions that are considered to have a significant risk of causing a material adjustments to the financial statements in a future period.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Government Grants

Government grants are recognised under the performance model. The grant income is recognised upon performance conditions being satisfied (and should it be received in advance of satisfying the performance, recognition of the income is deferred as a liability) and where there are no specific future performance-related conditions then grants are recognised when proceeds are received or receivable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure has been classified under the following headings :

a).Costs of generating funds are those costs incurred in attracting grants, voluntary income and fees.

continued...

Page 15

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

Expenditure

b).Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

c).Support costs primarily include governance costs associated with the assets of the charity and with constitutional and statutory requirements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs

Contributions to the charity's defined contribution pension scheme are charged to the Statement of Financial Activities in the year in which they become payable.

Basic Financial instruments

The charity has only financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and are subsequently measured at their settlement value with the exception of bank loans which are measured at amortised cost using the effective interest method.

continued...

Page 16

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

2.
DONATIONS AND LEGACIES
Miscellaneous donations
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Programme delivery
Grants received, included in the above, are as follows:
Miscellaneous
East Brighton Trust
The John Jackson Charitable Trust
Blagrave Trust
Homity Trust
Rayne Foundation
Truemark Trust
The 29th May 1961 Trust
Pebble Trust
Serve All Trust
AB Charitable Trust
Sussex Community Foundation
CB and HH 1984 Trust
Lewes District and Eastbourne Borough Councils
Hastings Council
Crimebeat
Garfield Weston Trust
Leamington Rotary Club
Swire Charitable Trust
The Albert Hunt Trust
The Hedley Foundation
Crawley Youth and Community Centre
Leathersellers
Chalk Cliff Trust
High Sheriff of Warwickshire
Carried forward		 2025
£
92,840
2025
£
7,325
2025
£
360,400
2025
£
-
-
5,000
-
900
20,000
7,000
5,000
6,000
20,100
25,000
10,000
-
7,125
6,900
-
30,000
1,000
-
21,250
2,500
-
20,000
5,000
14,825
207,600		 2024
£
58,274
2024
£
2,628
2024
£
392,633
2024
£
99
475
6,700
44,000
-
-
-
-
-
20,000
25,000
10,000
2,000
-
-
810
-
-
20,000
-
-
1,000
20,000
5,000
-
155,084

continued...

Page 17

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

4. INCOME FROM CHARITABLE ACTIVITIES - continued

INCOME FROM CHARITABLE ACTIVITIES - continued
Brought forward
Co-op Community Fund
Cornwall Council
Pocressi
Hampshire & Isle of Wight Community Foundation
Private Donor
Albert Gubay Foundation
Austin and Hope Pilkington Trust
Cornwall Community Foundation
Leamington Town Council
Helston Town Council
Govia Thameslink Railway
Sussex Masons
Waitrose Community Matters
John and Julie Egan Charitable Trust
Penzance Rotary Club
East Sussex County Council
Duchy Health Charity
The Grantham Yorke Trust
Alan Edwards Higgs Charity
Oxfordshire Community & Voluntary Action
Thames Valley Policy Community
Sussex Police and Crime Commissioner
Kenilworth Town Council		 2025
£
207,600
500
900
40,000
8,500
-
-
-
19,500
1,000
-
34,000
5,000
500
-
-
-
15,000
3,000
5,000
10,000
4,000
4,900
1,000
360,400		 2024
£
155,084
1,358
-
40,000
-
100,000
30,000
1,000
20,113
1,750
2,500
25,000
3,996
1,000
5,000
1,000
4,832
-
-
-
-
-
-
-
392,633

continued...

Page 18

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

5. RAISING FUNDS

Raising donations and legacies
Advertising, PR and fundraising
6.
CHARITABLE ACTIVITIES COSTS
Programme delivery
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Direct expenses
Programme Delivery
Depreciation
8.
SUPPORT COSTS
Programme delivery		 Direct
Costs (see
note 7)
£
325,166		 2025
2024
£
£
11,848
28,637
Support
costs (see
note 8)
Totals
£
£
3,527
328,693
2025
2024
£
£
114,654
128,270
209,775
297,812
737
589
325,166
426,671
Governance
costs
£
3,527

continued...

Page 19

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

8. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
2025 2024
Programme Total
delivery activities
£ £
Bank charges 155 160
Independent examination 3,372 2,998
3,527 3,158
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciation - owned assets 737 589

9. NET INCOME/(EXPENDITURE)

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

During the year five trustees were reimbursed travel and conference expenses totalling £550 (2024: £114 reimbursed to two trustees).

11. STAFF COSTS

Staff costs during the year amounted to :

Gross Pay
Employers National Insurance
Employers Pension Contribution
Redundancy settlement
2025
£
148,375
4,515
3,371
-
156,261
2024
£
167,260
8,008
3,688
6,200
185,156

The average number of employees was 9 (2024 : 9).

No employee received emoluments in excess of £60,000.

The charity considers its Key Management Personnel to be the trustees and senior management staff. The total emoluments paid to the Key Management Personnel were £72,603 (2024: £112,173).

continued...

Page 20

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
25,790
Charitable activities
Programme delivery
274,100
Investment income
2,628
Total
302,518
EXPENDITURE ON
Raising funds
28,637
Charitable activities
Programme delivery
127,930
Total
156,567
NET INCOME/(EXPENDITURE)
145,951
Transfers between funds
(109,816)
Net movement in funds
36,135
RECONCILIATION OF FUNDS
Total funds brought forward
148,439
TOTAL FUNDS CARRIED FORWARD
184,574		 Restricted
funds
£
32,484
118,533
-
151,017
-
301,899
301,899
(150,882)
109,816
(41,066)
64,758
23,692		 Total
funds
£
58,274
392,633
2,628
453,535
28,637
429,829
458,466
(4,931)
-
(4,931)
213,197
208,266

continued...

Page 21

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 April 2024 3,158
Additions 695
At 31 March 2025 3,853
DEPRECIATION
Charge for year 737
NET BOOK VALUE
At 31 March 2025 3,116
At 31 March 2024 3,158
14. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
MARKET VALUE
At 1 April 2024 and 31 March 2025 100
NET BOOK VALUE
At 31 March 2025 100
At 31 March 2024 100

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

ABOB Trading Ltd

ABOB Trading Ltd
Registered office:
Nature of business: Dormant
%
Class of share: holding
Ordinary 100

continued...

Page 22

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Prepayments and accrued income
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
Accrued expenses
17.
MOVEMENT IN FUNDS
Net
movement
At 1/4/24
in funds
£
£
Unrestricted funds
General fund
184,574
125,588
Restricted funds
Brighton
-
3,613
Crawley
-
(2,563)
Eastbourne
-
11,010
Oxford
-
(3,097)
Bristol
-
(12,653)
Hastings
-
(699)
Leamington
-
8,914
Portsmouth
-
3,541
Impact Measurement
8,095
3,936
Falmouth
-
7,658
Restart Youth Project
7,849
(7,849)
Snowdon Trip
3,014
(2,166)
Penzance
-
6,316
Manchester (inc Albert Gubay)
4,734
(6,883)
Patrons Programme
-
(14,642)
23,692
(5,564)
TOTAL FUNDS
208,266
120,024		 2025
£
1,823
2025
£
14,367
3,139
583
80,300
16,950
115,339
Transfers
between
funds
£
(35,803)
-
2,563
-
3,097
12,653
699
-
-
-
-
-
-
-
2,149
14,642
35,803
-

continued...

Page 23

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Brighton
Crawley
Eastbourne
Oxford
Bristol
Hastings
Leamington
Portsmouth
Impact Measurement
Falmouth
Restart Youth Project
Snowdon Trip
Penzance
Manchester (inc Albert Gubay)
Patrons Programme
TOTAL FUNDS		 Incoming
resources
£
189,246
30,803
18,433
34,941
17,095
6,146
22,618
32,750
18,844
10,000
33,566
-
-
29,207
16,916
-
271,319
460,565		 Resources
Movement
expended
in funds
£
£
(63,658)
125,588
(27,190)
3,613
(20,996)
(2,563)
(23,931)
11,010
(20,192)
(3,097)
(18,799)
(12,653)
(23,317)
(699)
(23,836)
8,914
(15,303)
3,541
(6,064)
3,936
(25,908)
7,658
(7,849)
(7,849)
(2,166)
(2,166)
(22,891)
6,316
(23,799)
(6,883)
(14,642)
(14,642)
(276,883)
(5,564)
(340,541)
120,024

continued...

Page 24

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Brighton
Crawley
Eastbourne
Brighton Food
Oxford
Bristol
Hastings
Leamington
Portsmouth
Wellbeing
Impact Measurement
Falmouth
Franchise Development
Restart Youth Project
Snowdon Trip
Penzance
Manchester (inc Albert Gubay)
TOTAL FUNDS		 At 1/4/23
£
148,439
-
-
-
306
-
8,761
-
11,484
6,485
274
17,908
-
4,451
9,089
6,000
-
-
64,758
213,197		 Net
movement
in funds
£
145,951
(6,120)
(11,642)
(1,994)
(306)
(21,623)
(17,678)
(21,240)
(15,292)
(21,430)
(274)
(9,813)
(8,796)
(4,451)
(1,240)
(2,986)
(10,731)
4,734
(150,882)
(4,931)		 Transfers
between
funds
£
(109,816)
6,120
11,642
1,994
-
21,623
8,917
21,240
3,808
14,945
-
-
8,796
-
-
-
10,731
-
109,816
-		 At
31/3/24
£
184,574
-
-
-
-
-
-
-
-
-
-
8,095
-
-
7,849
3,014
-
4,734
23,692
208,266

continued...

Page 25

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Brighton
Crawley
Eastbourne
Brighton Food
Oxford
Bristol
Hastings
Leamington
Portsmouth
National
Wellbeing
Impact Measurement
Falmouth
Franchise Development
Restart Youth Project
Snowdon Trip
London
Penzance
Manchester (inc Albert Gubay)
TOTAL FUNDS		 Incoming
resources
£
302,518
19,543
10,850
24,972
-
1,354
3,602
835
11,779
624
2,336
-
10,000
20,415
-
-
-
111
12,605
31,991
151,017
453,535		 Resources
Movement
expended
in funds
£
£
(156,567)
145,951
(25,663)
(6,120)
(22,492)
(11,642)
(26,966)
(1,994)
(306)
(306)
(22,977)
(21,623)
(21,280)
(17,678)
(22,075)
(21,240)
(27,071)
(15,292)
(22,054)
(21,430)
(2,336)
-
(274)
(274)
(19,813)
(9,813)
(29,211)
(8,796)
(4,451)
(4,451)
(1,240)
(1,240)
(2,986)
(2,986)
(111)
-
(23,336)
(10,731)
(27,257)
4,734
(301,899)
(150,882)
(458,466)
(4,931)

The purpose of the restricted funds were as follows :

Brighton, Eastbourne, Crawley

Govia Thameslink Railway; Funding for mentoring and quest weekends for the Sussex communities

Brighton

Highway One; Funding for mentoring and quest weekends in Brighton Homity Trust; Funding for mentoring and quest weekends in Brighton Pebbles Trust; Funding for mentoring and quest weekends in Brighton Waitrose Community Matters; Funding for mentoring and quest weekends in Brighton

Crawley

Sussex Community Foundation; Funding for mentoring and quest weekends in Crawley

continued...

Page 26

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

17. MOVEMENT IN FUNDS - continued

Eastbourne

The John Jackson Charitable Trust; Funding for mentoring and quest weekends in Eastbourne Lewes District and Eastbourne; Funding for mentoring and quest weekends in Eastbourne Sussex Masonic Charitable Foundation; Funding for mentoring and quest weekends in Eastbourne The Hedley Foundation; Funding for mentoring and quest weekends in Eastbourne

Hastings

Hastings Council; Funding for mentoring and quest weekends in Hastings Sussex Police & Crime Commissioner; Funding for mentoring and quest weekends in Hastings

Impact Measurement

Pocressi; funding for measuring impact of all communities

Cornwall; Falmouth and Penzance

Cornwall Community Foundation; Funding for mentoring and quest weekends in Cornwall Duchy Health Charity; Funding for mentoring and quest weekends in Cornwall The Albert Hunt Trust; Funding for mentoring and quest weekends in Cornwall

Penzance

Co-op Community Fund; Funding for mentoring and quest weekends in Penzance Cornwall Council Community; Funding for mentoring and quest weekends in Penzance

Leamington Spa

Alan Edwards Higgs Charity; Funding for mentoring and quest weekends in Leamington Spa Kenilworth Town Council; Funding for mentoring and quest weekends in Leamington Spa Leamington Town Council;Funding for mentoring and quest weekends in Leamington Spa in Leamington Spa The 29th May 1961; Funding for mentoring and quest weekends in Leamington Spa The Grantham Yorke Trust; Funding for mentoring and quest weekends in Leamington Spa Truemark Trust; Funding for mentoring and quest weekends in Leamington Spa

Oxford

Oxfordshire Community & Voluntary Action; Funding for mentoring and quest weekends in Oxford Thames Valley Policy Community; Funding for mentoring and quest weekends in Oxford

Portsmouth

Hampshire & Isle of Wight Community Foundation; Funding for mentoring and quest weekends in Portsmouth

continued...

Page 27

Docusign Envelope ID: 7A079EB2-37FA-4F42-B086-0432C27D1B47

ABANDOFBROTHERS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

19. SHARE CAPITAL

The company is limited by guarantee not having a share capital. In the event of the company being dissolved each member is liable up to a maximum of £10 towards the cost of dissolution and liabilities incurred by the company while he/she was a member.

In the event of dissolution, the net assets of the charity after all its debts and liabilities have been paid shall be applied or transferred in any of the following ways :

a).Direct for the objects, or

b).By transfer to any charity or charities for purposes similar to the objects, or c).To any charity for use for particular purposes that fall within the objects.

20. STATUTORY INFORMATION

Abandofbrothers is a charitable company, limited by guarantee, registered in England and Wales and has no share capital. No one member has overall control of the charity.

The company's registered office address and registered number can be found in the 'legal and administrative information' section of the trustees annual report.

Page 28