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2023-12-31-accounts

REGISTERED COMPANY NUMBER: 06848662 (England and Wales) REGISTERED CHARITY NUMBER: 1131478

BARRIE WELLS TRUST (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Xeinadin Dalton House 9 Dalton Square LANCASTER LA1 1WD

BARRIE WELLS TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Page
Reference and Administrative Details 1
Chairman's Foreword 2
Report of the Trustees 3 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 17

BARRIE WELLS TRUST

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees Ms P L J Rothwell Mr M J C Wells Mr B J Wells Ms J Wild Ms M J Fletcher Company secretary Mr M C Waterton Registered office F7-F9 1st Floor City Lab Dalton Square LANCASTER LA1 1PP Registered company number 06848662 (England and Wales) Registered charity number 1131478 Independent examiner Xeinadin Dalton House 9 Dalton Square LANCASTER LA1 1WD

Page 1

BARRIE WELLS TRUST

CHAIRMAN'S FOREWORD FOR THE YEAR ENDED 31 DECEMBER 2023

I created the charity in 2008 as I wanted to help inspire and bring enjoyment to other people's lives, whilst also unleashing the potential for others to give back.

Since the launch of Box4Kids in 2010, we have been able to help over 17,000 deserving guests enjoy memorable days out at major sporting and entertainment venues, inspiring almost 250 donors to give up the use of their executive boxes.

Creating lasting partnerships with organisations and individuals is so important to the Trust, ensuring that we can continue to offer children and their families the opportunity to make special memories.

I am so pleased to see many of these long-term partnerships continued to flourish in 2023, alongside welcoming new donors, all of which add up to offering an incredibly wide, diverse and exciting range or events for deserving children and their families to attend.

Barrie Wells MBE, Chairman and Founder

Page 2

BARRIE WELLS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

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 December 2023. 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).

The Trust's main focus in the year ending 31st December 2023 was to increase the volume of executive box donations from 2022, to enable more beneficiaries to enjoy a Box4Kids event. Focus was also placed on adding additional value to events through meet and greets.

Objectives and activities

Objectives and aims

The objectives of the Trust are, for the public benefit:

The objectives of the Trust reflect the charity's main focus, Box4Kids. The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Box4Kids Policy

The scheme was established to benefit seriously ill and disabled children by enabling them to attend major sporting and entertainment events around the UK as a VIP in executive boxes. Policy guidelines were created when the scheme began and these guidelines continued to be followed throughout 2023.

With support from appropriate organisations to select deserving young people, Box4Kids continues to be open to children and young people aged 8-18 (aged 6-18 for entertainment and Jockey Club days) who are diagnosed with a physical illness, disease or disability that is serious or life-limiting.

Young people who meet the criteria attend the event with one guest over the age of 18, or up to three guests for Jockey Club days or other events where more space is available.

Children are nominated to attend events by the Barrie Wells Trust's national network of hospitals, hospices, charities and disability groups or through the Trust's website.

Our Volunteers

At each event we provide our own hosts, who help to ensure all the guests are able to enjoy their day. Our hosts are volunteers based across the country who give up their own time to help ensure the day runs smoothly and are a vital part of bringing the Box4Kids day together. 60 volunteers helped by giving back their time to host over 350 events in 2023.

Page 3

BARRIE WELLS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Objectives and activities Our donors

In 2023 we had a total of 92 different box donors, offering their box on at least one occasion and we were delighted to welcome 37 new box donors to the initiative. Since launch, a total of 242 boxholders have donated boxes. Our donors offer their support for a variety of reasons: their box may be empty, they may want to connect with their local community or simply give back.

We are proud of our wide and diverse range of box donors, ranging from small family organisations through to large blue chip companies. We value each and every one of our box donor's continued support, with some of our partnerships dating back to 2015.

Alongside our incredible ongoing donors, we were delighted to remain as the official chosen charity partner of The Jockey Club for the 6th consecutive year. In 2023 59 Jockey Club-Box4Kids family day experiences were delivered. A total of 3,356 guests have attended Jockey Club events since 2016.

Ensuring donors are involved in the journey is a key part of our relationship. Sharing feedback, pictures and the real-life impact that Box4kids has on our guests is fundamental to every single event.

Our Nomination Network

Ensuring we were able to reach as many deserving children as possible to attend our VIP Box4Kids events was one of our key objectives in 2023.

Helping us to invite our beneficiaries involves a national network of hospitals, hospices, charities and disability groups who all give up their time to nominate deserving children to attend events.

In 2023 we welcomed many new organisations to our nomination network, bringing the total number of organisations nominating children to 201. Some of the organisations we were delighted to continue working with include Family Fund, Alder Hey Children's Hospital, Great Ormond Street Hospital, Birmingham Children's Hospital, Royal Manchester Children's Hospital, and Great North Children's Hospital.

Page 4

BARRIE WELLS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Achievement and performance Charitable activities Making memories

Our Box4Kids initiative helps to bring happiness and enjoyment to seriously and disabled children and their families. Not only do boxes provide VIP luxury, but they are also a safe space for children with severe medical needs. The experiences provide a welcome break for children and their families, temporarily taking away the stress of hospital appointments and creating memories that will last forever. 2023 was a record breaking year in terms of enabling the highest number of children and their families to enjoy a Box4Kids event.

2023 highlights

2010 - 2023 highlights

The events we offer

We want to be able to appeal to all children and young people living with serious or life-limiting conditions by offering a wide variety of events across the country, ensuring that their experience helps them to feel special and uplifted.

We are able to offer quality entertainment and first class sports to enjoy from the luxury of executive boxes, ranging from Manchester United to Disney on Ice and from the Rugby League Challenge Cup Final at Wembley to Strictly Come Dancing.

Range of different Box4Kids events

Our events are diverse and accessible, with the boxes offering safe spaces to change, administer medical needs and the chance to take away the stress and challenges of crowds at events.

Page 5

BARRIE WELLS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Each year we strive to deliver more Box4Kids events to help more children and families benefit from a memorable day out.

Number of Box4Kids events per year

2018: 167 2019: 181 2020: 40 2022: 323 2023: 376

A Box4Kids event is often much more than just watching a show or match from the box, with opportunities to meet players and mascots, pitch side tours, goodie bags and much more all part of the VIP experience. Examples in 2023 included:

Who we help

Box4Kids supports children aged 8-18 years old who have been diagnosed with a physical illness or disability that is serious or life-limiting. In many cases children who have attended Box4Kids events can be at the critical stage of their illness, but Box4Kids provides an opportunity for children and their family members to create lasting memories and leave the stresses of hospitals and hospices far behind. We have supported children with a range of 198 medical conditions.

Age range of children in 2023

10 years and under: 41% 11-14 years: 38% 15-18 years: 21%

Gender split

Female 39%, male 61%

Each year we aim to help as many guests as possible to enjoy a VIP day out. We hit a record breaking year in 2023 and were able to invite a total of 3,357 guests to enjoy a VIP Box4Kids experience.

Page 6

BARRIE WELLS TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Financial review

Financial position

The Trust spent £440,821 (2022: £410,931) during the period against income of £454,456 (2022: £474,773).

Reserves policy

At the end of 2023, the Trust had free reserves of £162,668 (2022: £149,030). A decision was taken that the free reserves would increase in 2024 to a minimum of six month's expenditure.

Material developments in 2024

The development focus for 2024 is to increase the total number of Box4Kids events whilst remaining at the same operational capacity of staff and infrastructure, thus supporting more beneficiaries across the UK. This will be achieved by a development strategy of continuing to maintain outstanding relationships with all existing partners and box donors, whilst continuing to acquire new supporters. We will also be focusing on moving into women's sports.

Other developments will include developing marketing materials, such as the new Impact Reports, and social media strategy to help promote the messaging and work the Barrie Wells Trust continues to provide.

In 2024 we are returning to the Singapore Airshow after last being there in 2018. We will also be returning to the Farnborough International Airshow for the 4th time, which was last attended in 2022.

Structure, governance and management

Governing document

The Barrie Wells Trust ('the Trust') is a registered charity (number 1131478) and is also a private company limited by guarantee (number 6848662). The Trust's Governing Document is its Memorandum and Articles of Association dated 17th March 2009, as amended on 2nd September 2009 and 27th September 2010.

Recruitment and appointment of new trustees

The Trust's Articles provide that there shall be no fewer than two trustees at any time. No maximum number of trustees is specified. Trustees are selected carefully in order to bring a range of business knowledge and expertise to the Trust, and each trustee has received a comprehensive briefing on the purpose and aims of the Trust. New trustees will be appointed by the existing trustees. The trustees meet as necessary in order to review the strategy of the Trust and to oversee the Trust's financial position.

Trustees are required to disclose all relevant interests and register them with the Trust's Company Secretary and, in accordance with the Trust's policy, to withdraw from decisions where a conflict of interest arises.

Trustee remuneration

Two of the trustees were employed and remunerated by the Foundation during 2023, following receipt of approval from the Charity Commission.

Risk management

The trustees keep the major risks to which the Trust is exposed under regular review.

Approved by order of the board of trustees on 3 September 2024 and signed on its behalf by:

Mr B J Wells - Trustee

Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BARRIE WELLS TRUST

Independent examiner's report to the trustees of Barrie Wells Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

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 in England and Wales, 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.

S W Hinnigan FCA CTA

Xeinadin Dalton House 9 Dalton Square LANCASTER LA1 1WD

3 September 2024

Page 8

BARRIE WELLS TRUST

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023

2023
Unrestricted
fund
Notes
£
Income and endowments from
Donations and legacies
2
454,456
Expenditure on
Charitable activities
3
Box 4 Kids
440,821
Athlete sponsorship
-
Total
440,821
NET INCOME
13,635
Reconciliation of funds
Total funds brought forward
156,319
Total funds carried forward
169,954
2022
Total
funds
£
474,773
410,880
51
410,931
63,842
92,477
156,319

The notes form part of these financial statements

Page 9

BARRIE WELLS TRUST (REGISTERED NUMBER: 06848662)

BALANCE SHEET 31 DECEMBER 2023

2023
Unrestricted
fund
Notes
£
Fixed assets
Tangible assets
11
7,286
Current assets
Debtors
12
86,764
Cash at bank and in hand
85,889
172,653
Creditors
Amounts falling due within one year
13
(9,985)
Net current assets
162,668
Total assets less current liabilities
169,954
NET ASSETS
169,954
Funds
14
Unrestricted funds
169,954
Total funds
169,954
2022
Total
funds
£
7,289
85,915
70,810
156,725
(7,695)
149,030
156,319
156,319
156,319
156,319

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 3 September 2024 and were signed on its behalf by:

Mr B J Wells - Trustee

The notes form part of these financial statements

Page 10

BARRIE WELLS TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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.

Barrie Wells Trust is a private company limited by guarantee, registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

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.

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

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

Fixtures and fittings - 15% Reducing balance Computer equipment - Straight line over 3 years

Taxation

The charity is exempt from corporation tax on its charitable activities.

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.

Page 11

BARRIE WELLS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

1. Accounting policies - continued

Fund accounting

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

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

The trustees have assessed that the use of going concern is appropriate and that there are no material uncertainties related to events or conditions that cast significant doubt on the ability of the Chanty to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

2. Donations and legacies

2.
Donations and legacies
2023
£
Donations
454,456
3.
Charitable activities costs
Support
Direct
costs (see
Costs
note 5)
£
£
Box 4 Kids
356,625
84,196
4.
Grants payable
2023
£
Athlete sponsorship
-
5.
Support costs
Governance
Management
costs
£
£
Box 4 Kids
61,858
22,338
2022
£
474,773
Totals
£
440,821
2022
£
51
Totals
£
84,196

Page 12

BARRIE WELLS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

5. Support costs - continued

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

Management

Wages
Social security
Pensions
Rates and water
Telephone
Postage and stationery
Advertising
Service charge
Computer costs
Travel and subsistence
Governance costs
Wages
Social security
Pensions
Insurance
Telephone
Accountancy fees
Legal fees
Premises costs
Computer costs
Payroll fees
Bookkeeping fees
Bank charges
Sundry expenses
Depreciation of tangible fixed assets
2023
2022
Box 4
Total
Kids
activities
£
£
21,150
20,980
1,186
1,078
535
505
779
565
1,138
1,181
11,469
9,220
5,555
6,721
14,531
14,418
3,533
4,765
1,982
2,068
61,858
61,501
2023
2022
Box 4
Total
Kids
activities
£
£
2,350
2,441
132
190
59
89
326
494
126
131
4,716
4,208
3,833
1,439
1,615
1,602
393
529
1,202
1,072
1,387
1,160
95
123
3,239
6,824
2,865
4,094
22,338
24,396

Page 13

BARRIE WELLS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

6. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£ £
Depreciation - owned assets 2,865 4,094

7. Trustees' remuneration and benefits

Ms P L J Rothwell received remuneration of £12,000 (2022: £12,000). Approval was given in 2011 by the Charity Commission for Ms Rothwell's remuneration.

Mr M J C Wells received remuneration of £32,850 (2022: £28,817). Approval was given in 2021 by the Charity Commission for Mr Wells' remuneration.

Trustees' expenses

During the year the charity reimbursed expenses of £1,375 to Mr B J Wells (2022: £2,875).

The trustees do incur expenses for hosting events but have elected to pay these themselves so they are not formally recorded as expenses of the charity.

8. Staff costs

Wages and salaries
Social security costs
Other pension costs
2023
£
187,015
10,393
4,450
201,858
2022
£
172,724
8,457
3,772
184,953

The average monthly number of employees during the year was as follows:

Charitable activities
Governance
Trustees remunerated
2023
6
1
2
9
2022
6
1
2
9

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

Page 14

BARRIE WELLS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

9. Comparatives for the statement of financial activities

Comparatives for the statement of financial activities
Unrestricted
fund
£
Income and endowments from
Donations and legacies 474,773
Expenditure on
Charitable activities
Box 4 Kids 410,880
Athlete sponsorship 51
Total 410,931
NET INCOME 63,842
Reconciliation of funds
Total funds brought forward 92,477
Total funds carried forward 156,319

10. Independent examiner's remuneration

The independent examiner's remuneration includes independent examination fee and other accountancy services in the sum of £3,901 (2022: £3,463).

11. Tangible fixed assets

Fixtures
and
Computer
fittings
equipment
£
£
Cost
At 1 January 2023
15,529
49,331
Additions
1,599
1,263
At 31 December 2023
17,128
50,594
Depreciation
At 1 January 2023
10,067
47,504
Charge for year
1,061
1,804
At 31 December 2023
11,128
49,308
Net book value
At 31 December 2023
6,000
1,286
At 31 December 2022
5,462
1,827
Totals
£
64,860
2,862
67,722
57,571
2,865
60,436
7,286
7,289

Page 15

BARRIE WELLS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

12.
Debtors: amounts falling due within one year
Other debtors
Prepayments and accrued income
13.
Creditors: amounts falling due within one year
Social security and other taxes
Other creditors
Accrued expenses
14.
Movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
At 1/1/23
£
156,319
156,319
Incoming
resources
£
454,456
454,456
2023
2022
£
£
250
971
86,514
84,944
86,764
85,915
2023
2022
£
£
2,722
-
4,113
4,660
3,150
3,035
9,985
7,695
Net
movement
At
in funds
31/12/23
£
£
13,635
169,954
13,635
169,954
Resources
Movement
expended
in funds
£
£
(440,821)
13,635
(440,821)
13,635

Page 16

BARRIE WELLS TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

14. Movement in funds - continued

Comparatives for movement in funds

Net
movement At
At 1/1/22 in funds 31/12/22
£ £ £
Unrestricted funds
General fund 92,477 63,842 156,319
TOTAL FUNDS 92,477 63,842 156,319

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

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
474,773
474,773
Resources
Movement
expended
in funds
£
£
(410,931)
63,842
(410,931)
63,842

15. Related party disclosures

During the year the charity made the following related party transactions:

Donations made by Mr B J Wells without any conditions attached totalled £270,000 for the year (2022: £229,100).

At the balance sheet date the amount due to Mr B J Wells was £nil (2022: £nil).

Page 17