Brixham Does Care
Annual Report 2024 / 2025
01803 857 727
admin@brixhamdoescare.co.uk www.brixhamdoescare.co.uk
Old Market Hall, Town Hall, New Road, Brixham, Devon, TQ5 8TA
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BDC
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Contents
| Introducton | Page 3 |
|---|---|
| Aims & Objectves | Page 4 |
| Directors Message | Page 5 |
| Our Team | Page 6 |
| Roll of Honour | Page 7 |
| Organisatonal Structure | Page 8 |
| Quality Questonnaire 2024 – 2025 | Page 9 |
| Income | Page 10 |
| Expenditure | Page 11 |
| Treasurers Report | Page 12 |
| Acknowledgements | Page 13 |
| Financial Statements | Pages 14 onwards |
2 | P a g e
Introducton
Brixham Does Care Annual Report 2024 / 2025
Formally the Brixham Does Care Community Association
Constituted by Deed of Trust
This Annual Report covers the period 1[st] April 2024 to 31[st] March 2025. This report will illustrate the severe financial constraints that have impacted on our organisation within the past twelve months. It also emphasises the difficulty we have had to maintain our support and help to the same levels that are expected of us.
In these challenging times it has been our inventive approach to our work that has allowed us to move forward into an exciting and sustainable future.
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Take stock of
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3 | P a g e
Aims and Objectves
Brixham Does Care, a registered befriending charity since 1978, whose ethos is to combat loneliness and isolation in our community and beyond.
Our Aims:
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Relieve social isolation and improve quality of life
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Inspire people to be involved as valued members of the community
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Support the wellbeing of our community
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Help individuals to overcome challenges and to provide befriending support in the home and out in the community
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Reassure all those who are vulnerable and encourage independence
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Everyone counts
Our Objectives:
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We provide a safe and friendly environment to encourage social interaction by:
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Offering a wide variety of community activities, groups and excursions
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Providing support, information and signposting
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A community café for friendship and affordable refreshments
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Lunch club to bring people together to enjoy a hot meal and to socialise with friends
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A Day Centre for older, vulnerable adults
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To assist with Attendance Allowance, Blue Badge and Pension Credit forms
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To encourage health and wellbeing
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Supporting and training a committed team
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Working closely with other organisations and acting as a facilitator to ensure that the needs of our local people are met
Our Partners:
- Torbay & South Devon NHS Foundation Trust
4 | P a g e
Director’s Message
I would like to start 2024-2025’s Annual Report by thanking everyone who has supported Brixham Does Care this past year. Our achievements are a result of the dedication and empathy of our staff. The willingness and tireless efforts of our volunteers and the generosity of those who donate. Without you the vital work of the charity would simply not be possible.
Looking back over the past year, to maintain operationally, has been a challenge at times. Some of our Community have been touched by the cost-of-living crisis, rising utility costs and the increased need for help from Adult Social Care. It is a myth that all older people are retired and in a financially stable position in Torbay. A lot of our community are facing many issues whether these are financial, isolation or loneliness. As a small but vibrant charity we hope to meet the needs of all in our community.
Our staff have been inundated with financial assessment appointments and more intense levels of need from clients regarding mental health issues. During 2024-2025 we have supported over 1100 people and enabled a financial gain of £1.2million approx. for our community in benefits/pensions and other monetary gains.
Looking ahead, we are cautiously optimistic about the future. Our focus is still building on financial stability with plans in place to apply to funding streams, this includes our funding from Torbay and South Devon NHS Trust.
We are committed to ensuring we remain a resilient organization that can continue our essential work for many more years to come.
Your continued support is key to our future success.
5 | P a g e
The Team Managing Director As a charity, we have a group of Directors who oversee our financial situation. ~~a~~ , We have an Executive Committee who meet Director - A community room and every 3 months to determine policy, strategy meeting rooms for and administer the financial affairs of the companionship organisation. They may deal with other issues - A cafe offering hot & cold that need to be addressed or brought to their Manager low cost refreshments attention.
The staff are led by a Director and consist of a Manager and a team of 6 Community workers, mostly part time, who provide a first point of contact for visitors to the office and telephone callers. Plus 8 Day Centre Staff and a Team Leader. The staff also coordinate all groups, activities and fundraising events and support the efforts of all our volunteers. Our staff include a visiting team who make home visits within the TQ5 area.
We have about 50 dedicated volunteers supporting all of the activities provided by Brixham Does Care.
Finance SubCommitee Executive Commitee <) Community Workers, Day Centre Staff Volunteers <
6 | P a g e
Roll of Honour
Brixham Does Care Community Association
Registered Charity Number 1155412
Roll of Honour
1978 Brixham Does Care founded by Joyce Woolley-Lane
Chairman
| Mr Bill Gale | 1978 – 1991 |
|---|---|
| Mrs Mary Mills | 1991 – 2002 |
| Mr Jack Cairns | 2002 – 2004 |
| Mr Martyn Paddon | 2004 – Present |
| Vice Chairman | |
| Mr Jack Cairns | 1984 – 2002 |
| Mr Martyn Paddon | 2002 – 2004 |
| Mrs Margaret Brokenshire | 2004 – Present |
| Treasurers | |
| Mr John Davies | 1978 – 1984 |
| Mr Maurice Saunders | 1984 – 1988 |
| Mr Jack Scot (Joint) | 1988 – 2002 |
| Mr Dennis Harrison (Joint) | 1988 – 2000 |
| Mr Andy Collins | 2001 – 2005 |
| Mrs Margaret Phillips | 2005 – Present |
| Ofcers of Distncton | |
| Mrs Joyce Woolley – Lane - Hon. Organising Secretary | 1978 – 1983 |
| Mr Rolf Meyer M.B.E - Hon. Secretary | 1983 – 1997 |
| Mr Bill Gale – Vice President | 1991 – 2002 |
| Mr Ian Graham – Director | 1997 – 2013 |
| Mr Victor Ellery – Director | 2013 – 2013 |
| Mrs Emma Barton – Director | 2014 – Present |
7 | P a g e
Organisatonal Structure
Chairman: Martyn Paddon Vice Chair: Margaret Brokenshire Treasurer: Margaret Phillips Committee Members: Ann Elliott Becky Willoughby Carol Llewellyn Reginald Elson Robert Jinks Steve Watkins Representing Other Organisations: Judy Bates – Soroptimists Luisa Nicholson – Solicitor Managing Director: Emma Barton Director: Martyn Paddon
Bank & Investments Charities Aid Foundation, Kings Hill, West Malling, Kent Hon. Auditor acting as Independent Examiner Mr Ian Webb ACMA MBIM IAW Accountancy Service 1 New Road, Brixham
8 | P a g e
Quality Questonnaire 2024 / 2025
Here are some extracts from the 1[st] April 2024 – 31[st] March 2025 Surveys.
For Brixham Does Care
We asked how satisfied people were with the advice they had been given, scoring 1 being not satisfied, and 10 being very satisfied. 97% of people scored us 10, and the other 3% scored us 9.
We asked people that we had helped with a financial form if they had been successful in their application and 100% of people said they were successful.
100% of people asked about groups and activities scored us 10 for how things had been organised.
We asked those who received telephone support from BDC, if it had a positive effect in terms of loneliness, isolation, wellbeing & mental health and 98% of people scored us 10 and 2% of people scored us 9.
We asked our volunteers, in the shop, café and befriending, if they feel supported by the BDC team and 100% scored us 10.
We asked if people felt the staff were attentive and treated people with respect & dignity – 3% scored us 9 and 97% scored us 10.
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My only experience is within a group, I enjoy these and am extremely grateful.
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BDC is a wonderful organisation which benefits the town greatly, the staff are courteous, friendly and helpful.
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It has helped me not be as alone and be more outward.
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Everyone gets on well together and all talk to each other.
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The staff have turned my life around with their kindness, support and getting me more money so I can afford to live
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I would not have any life without BDC
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BDC managed to get me my pension and this has changed my life.
For The Friends Centre
As a family member or carer, do you feel you have the opportunity to have time for yourself and do the things you need to do? 100% of people scored us 9 or 10 on this question.
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I can have some me time and then feel more able to cope when he comes home
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It makes my week when he goes as I can get chores done without worrying about him
Do you feel their attendance at TFC has had a positive effect on you? 100% of people scored us 9 or 10.
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All the staff are amazing – I couldn’t cope without him going there
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All the staff I have met have always been very friendly and professional
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It is great for both of us and I don’t know what I would do without the whole teams care, kindness and support.
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You all go above and beyond
– Income 2024 2025
9 | P a g e
| 1 | BDC Contract Fees | £ 69,879.13 |
|---|---|---|
| 2 | TFC Contract Fees | £ 188,268.98 |
| 3 | TFC Private Fee Payers | £ 60,451.66 |
| 4 | Room rental at The Friends Centre | £ 10,468.50 |
| 5 | Grants | £ 23,931.00 |
| 6 | Groups & Café | £ 12,491.00 |
| 7 | Memberships | £ 1,108.00 |
| 8 | Events, Rafes & Trips & other income | £ 3,138.00 |
| 9 | Donatons & Legacies | £ 26,174.00 |
| 10 | Shop Income | £ 19,802.00 |
| 11 | Interest & other income | £ 3,358.73 |
| £ 419,071.00 |
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1 BDC Contract Fees 2 TFC Contract Fees 3 TFC Private Fee Payers 4 Room rental at The Friends Centre 5 Grants
6 Groups & Café 7 Memberships 8 Events, Raffles & Trips & other income 9 Donations & Legacies 10 Shop Income 11 Interest & other income
10 | P a g e
– Expenditure 2024 2025
| 1 | Salaries / Tax / National Insurance / Pension / Staff Training / Uniform | £ 327,798.00 |
|---|---|---|
| 2 | Premises - Rent / Garage Rent / Insurance / Repairs / Maintenance | £ 42,788.00 |
| 3 | Office Expenses / telephones / internet / charitable donations | £ 12,944.00 |
| 4 | Mini Bus and Coach Expenses including leases and insurance | £ 29,127.00 |
| 5 | General Expenses - including bank charges & subscriptions | £ 4,463.00 |
| 6 | Depreciation on Fixtures & Equipment | £ 3,408.00 |
| 7 | Catering and sundries plus cost of sales (Activities) | £ 14,344.00 |
| £ 434,872.00 | ||
| Surplus | £ 22.00 |
Surplus
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1 Salaries / Tax / National Insurance / Pension / Staff Training / Uniform 2 Premises - Rent / Garage Rent / Insurance / Repairs / Maintenance 3 Office Expenses / telephones / internet / charitable donations 4 Mini Bus and Coach Expenses including leases and insurance
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5 General Expenses - including bank charges & subscriptions 6 Depreciation on Fixtures & Equipment 7 Catering and sundries plus cost of sales (Activities)
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8 Transfer from Reserves
11 | P a g e
Treasurer’s Report for the year ended 31st March 2025
This has been another difficult year for everyone financially, but BDC has managed to get through this year; unfortunately not as healthy as years gone by, but other charities have folded during the last few years due to the Cost of Living crisis, so we need to be as positive as possible but mindful that next year is likely to be as difficult.
At the end of 2022 – 2023 we were successful in our bid to the Laywell-Matthey Trust, and they granted us £23,931 for 2023 – 2024 to help the people of Brixham with their claims for Attendance Allowance, Blue Badges, Pension Credit, Personal Independence Payments, etc. The demand for this is high and we know this grant will be well spent.
We have received over £25,000 in donations this year and wish to thank everyone for their support. As you will see the contract does not cover the core costs for the Charity and much fund raising is needed, this will need to be a priority for 2025-2026.
As always, we aim to be positive and put robust systems in place to ensure our future.
Karen Parker - Manager Margaret Phillips – Treasurer
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Acknowledgements
12 | P a g e
We received contract fees from Torbay & South Devon NHS Foundation Trust. We received a number of legacies and numerous donations from individuals. We never name individuals, but we sincerely thank all donors, sponsors and our own fund raisers.
In addition, we record our sincere thanks, and are most grateful to the following businesses and organisations for their help, and support over the last 12 months. Plus we received grants from local Government which we needed.
Bargains Galore
Brixham Hospital League of Friends
Brixham Town Band
CAB - Torbay
David’s Fish & Chips
Grosvenor Book-keeping
IAW Accountancy Services
Laywell-Matthey Trust
Luisa Nicholson Solicitors
Soroptimist International (Brixham)
T & I Stockman
The Lewis Trust
Torbay Community Development Trust
Torbay Council
Torbay and South Devon NHS Foundation Trust
TMVR
And a big thank you to all of our community who support us throughout the year financially.
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Company registration number: 08755057
13 | P a g e
Brixham Does Care
Unaudited financial statements
31 March 2025
14 | P a g e
Brixham Does Care
Contents
| Page | |
|---|---|
| Directors and other information | 1 |
| Directors report | 2 |
| Accountants report | 3 |
| Statement of comprehensive income | 4 & 5 |
| Statement of financial position | 6 |
| Statement of changes in equity | 7 |
| Notes to the financial statements | 8 onwards |
Brixham Does Care
Directors and other information
Directors Mrs Emma Barton Mr Martyn Paddon Secretary Mrs Emma Barton Company number 08755057 Registered office The Town Hall New Road Brixham Devon TQ5 8TA Business address The Town Hall New Road Brixham Devon TQ5 8TA Accountants IAW Accountancy Services Grosvenor House 1 New Road Brixham Devon TQ5 8LZ Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA
Page 1
Brixham Does Care
Directors report (continued) Year ended 31 March 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025.
Directors
The directors who served the company during the year were as follows:
Mrs Emma Barton
Mr Martyn Paddon
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 1 December 2025 and signed on behalf of the board by:
Mrs Emma Barton
Director
Page 2
Brixham Does Care
Report to the board of directors on the preparation of the unaudited statutory financial statements of Brixham Does Care (continued) Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brixham Does Care for the year ended 31 March 2025 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants , we are subject to its ethical and other professional requirements which are detailed at www.cimaglobal.com.
This report is made solely to the board of directors of Brixham Does Care, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Brixham Does Care and state those matters that we have agreed to state to the board of directors of Brixham Does Care as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brixham Does Care and its board of directors as a body for our work or for this report.
It is your duty to ensure that Brixham Does Care has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brixham Does Care. You consider that Brixham Does Care is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Brixham Does Care. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
IAW Accountancy Services
CIMA
Grosvenor House 1 New Road
Brixham
Devon TQ5 8LZ
1 December 2025
Page 3
Brixham Does Care
Statement of comprehensive income (continued) Year ended 31 March 2025
| Note Turnover Cost of sales Gross profit Administrative expenses Other operating income Operating loss Other interest receivable and similar income Profit before taxation 6 Tax on profit Profit for the financial year and total comprehensive income |
2025 £ 392,313 (4,227) __ 388,086 (414,823) 23,931 _ (2,806) 2,828 22 - ___ 22 |
2024 £ 370,860 (2,323) __ 368,537 (400,533) 28,403 _ (3,593) 3,633 40 - ___ 40 |
|---|---|---|
All the activities of the company are from continuing operations.
The notes on pages 3 to 4 form part of these financial statements.
Page 4
Brixham Does Care
Statement of financial position (continued) 31 March 2025
| Note Fixed assets Tangible assets 7 Current assets Debtors 8 Cash at bank and in hand Creditors: amounts falling due within one year 9 Net current assets Total assets less current liabilities Net assets Capital and reserves User defined reserve 1 Profit and loss account Members funds |
2025 £ £ 4,818 _ 4,818 24,979 164,912 _ 189,891 (14,683) _ 175,208 _ 180,026 _ 180,026 _ 179,698 328 _ 180,026 |
2024 £ £ 8,226 _ 8,226 18,794 186,254 _ 205,048 (13,220) _ 191,828 _ 200,054 _ 200,054 _ 199,748 306 _ 200,054 |
|---|---|---|
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
The notes on pages 3 to 4 form part of these financial statements.
Page 5
Brixham Does Care
Statement of financial position (continued) 31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 1 December 2025, and are signed on behalf of the board by:
Mrs Emma Barton
Director
Company registration number: 08755057
The notes on pages 3 to 4 form part of these financial statements.
Page 5
Brixham Does Care
Statement of changes in equity (continued) Year ended 31 March 2025
At 1 April 2023 (as previously reported) Prior period adjustments At 1 April 2023 (restated) Profit for the year Total comprehensive income for the year At 31 March 2024 (as previously reported) Prior period adjustments At 31 March 2024 (restated) and 1 April 2024 Profit for the year Total comprehensive income for the year At 31 March 2025 |
£ £ User defned Proft & reserve 1 loss account 217,448 266 (17,700) - _ _ 199,748 266 40 _ _ - 40 199,748 306 (20,050) - _ _ 179,698 306 22 _ _ - 22 _ _ 179,698 328 |
£ Total 217,714 (17,700) _ 200,014 40 _ 40 200,054 (20,050) _ 180,004 22 _ 22 _ 180,026 |
|---|---|---|
Page 7
Brixham Does Care
Notes to the financial statements (continued) Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Town Hall, New Road, Brixham, Devon, TQ5 8TA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Page 8
Brixham Does Care
Notes to the financial statements (continued) Year ended 31 March 2025
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
| Fittings fixtures and equipment | - | 15% | straight line |
|---|---|---|---|
| Motor vehicles | - | 25% | straight line |
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Page 9
Brixham Does Care
Notes to the financial statements (continued) Year ended 31 March 2025
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
Government grants are recognised using the accrual model and the performance model.
Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.
Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Page 10
Brixham Does Care
Notes to the financial statements (continued) Year ended 31 March 2025
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Limited by guarantee
The company is limited by guarantee and does not have a share capital. The Liability of each member is limited to £1, being the amount that each member undertakes to contribute to the assets of the company in the event of it being wound up while he or she is a member or within one year after he or she ceases to be a member.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 19 (2024: 20).
6. Profit before taxation
Profit before taxation is stated after charging/(crediting):
7.
| Profit before taxation is stated after charging/(crediting): | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Depreciation of tangible assets | 3,408 | 3,554 |
| _ | _ | |
| Tangible assets | ||
| Fixtures, fittings and |
||
| equipment | Total | |
| £ | £ | |
| Cost | ||
| At 1 April 2024 and 31 March 2025 | 69,323 ______ |
69,323 ______ |
| Depreciation | ||
| At 1 April 2024 | 61,097 | 61,097 |
| Charge for the year | 3,408 ______ |
3,408 ______ |
| At 31 March 2025 | 64,505 ______ |
64,505 ______ |
| Carrying amount | ||
| At 31 March 2025 | 4,818 ______ |
4,818 ______ |
| At 31 March 2024 | 8,226 ______ |
8,226 ______ |
Page 11
Brixham Does Care
Notes to the financial statements (continued) Year ended 31 March 2025
8. Debtors
| Trade debtors Other debtors Creditors: amounts falling due within one year Trade creditors Other creditors |
2025 £ 10,731 14,248 _ 24,979 _ 2025 £ 3,002 11,681 _ 14,683 |
2024 £ 9,411 9,383 _ 18,794 _ 2024 £ 1,029 12,191 _ 13,220 |
|---|---|---|
9. Creditors: amounts falling due within one year
10. Prior period errors
This relates to the transfer of surplus funds to the sinking fund for future investment within the local community.
Page 12
Brixham Does Care Company limited by guarantee
The following pages do not form part of the statutory accounts.
Brixham Does Care Company limited by guarantee
Detailed income statement Year ended 31[st] March 2025
| Turnover Income - BDC 132,405 127,732 Income - friends centre 259,908 243,128 _ 392,313 370,860 Cost of sales Purchases and cost of activities (4,227) (2,323) _ (4,227) (2,323) _ Gross profit 388,086 368,537 Gross profit percentage 98.9% Overheads Administrative expenses Wages and salaries (inc ER's) (305,835) (297,770) Staff pension costs - defined contribution (18,939) (19,197) Staff training (1,950) Wellbeing expenses - Rent payable (32,822) (30,306) Rates (1,484) Insurance (1,669) (1,587) Cleaning, PPE & covid-19 safety costs (2,252) (1,170) Uniforms and workwear (1,074) Repairs, maintenance and IT expenses (6,813) (3,591) Printing, postage and stationery (3,979) (3,688) Telephone (5,761) (4,327) Leasing of motor vehicles (inc coaches) (23,114) (23,114) Motor expenses (6,013) (6,752) Travelling and subsistence (622) Legal and professional (758) Bank charges (273) |
_ _ _ 99.4% (200) (4,631) (310) (74) (691) (12) (231) |
|---|---|
| Canteen, catering and other office expenses (14,344) (14,989) General expenses (79) Transfer to general reserve/sinking fund 20,050 Charitable donations - type 2 (330) Subscriptions (3,354) (1,662) Depreciation of tangible assets (3,408) (3,554) _ (414,823) (400,533) Other operating income Government grants recognised directly in income 23,931 _ 23,931 |
(261) 17,700 (116) _ 28,403 _ 28,403 |
|---|---|
Brixham Does Care Company limited by guarantee Detailed income statement (continued) Year ended 31[st] March 2025
| Operating loss Operating loss percentage Other interest receivable and similar income Profit before taxation |
(2,806) (3,593) 0.7% 2,828 _ 22 |
1.0% 3,633 _ 40 _ |
|---|---|---|
| _ | ||
How can you help to make a difference?
Did you know we only get a small amount of funding from the NHS trust towards the main BDC contract? We cannot survive without donations. Please complete the donation form below if you would like to help make a difference to the lives of people living in Brixham and the surrounding communities. All information you supply will be treated in line with the Data Protection Act 1998.
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I enclose a cheque/postal order made payable to Brixham Does Care. Brixham Does Care
Gift Aid Declaration (Please Tick) Please return forms to Brixham Does Care, Old Market Hall, Town Hall, New Road, Brixham, TQ5 8TA. Thank you for your kind donation.