REGISTERED CHARITY NUMBER: 1170288 ## The Brett Foundation Report of the Trustees and Unaudited Financial Statements for the year to 31 March 2025 The Brett Foundation Contents of the Financial Statements for the year ended 31 March 2025 ||Page| |---|---| |Report of the Trustees|3 to 4| |Independent Examiner's Report|5| |Receipts and Payments|6| |Statement of Assets and Liabilities|7| |Notes to the Financial Statements|8 to 11| Page 2 The Brett Foundation ## Report of the Trustees ## for the year ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Charity Name The Brett Foundation Registered Charity number 1170288 Principal address Chalkpit Nursery Chalk Pit Lane Burnham, Bucks SL1 8NH Trustees Sue Brett Catharine Brett G Nigel Cohen Independent examiner Anna Chapman FCA Chapman Worth Limited Unit 2 The Old Estate Yard High Street East Hendred, Oxfordshire OX12 8JY ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Governing document The Brett Foundation is registered with the Charity Commission under registration number 1170288. The charity is a Charitable Incorporated Organisation, constituted under a Deed of Constitution dated 15 November 2016. ## Recruitment and appointment of new trustees Additional or replacement Trustees can be appointed by the existing Trustees. Trustees are required to retire every three years, at which point they are eligible for re-election. ## Risk management The Trustees have considered the major risks faced by the charity and have put controls in place to mitigate the risks identified. ## OBJECTIVES ## Objectives and aims Our objectives are to help people living in and around Maidenhead who are in poverty, homeless, isolated or otherwise disadvantaged. The help we provide is set out in the Activities section below. ## ACTIVITIES We focus on helping people who may be harder to reach or who might miss out on support from other charities. When planning what we do, our trustees always follow the Charity Commission's guidance on public benefit to make sure we're making a real difference. The main activities of the charity in relation to its objectives for public benefit are: - Homeless Lounge During last year, we opened a homeless lounge for rough sleepers. Currently, we are open once twice a week, providing a breakfast meal and evening meal. We provide food, toiletries, clothing, shower facilities and other support such as tents, sleeping bags and haircuts. We also provide a warm space for rough sleepers to shelter from the cold and a place of friendship, respect and warm welcome. - Soft-Play Mondays We run a play group for parents with toddlers who can not afford to get our or socialise their children. The play group has a soft play area and we offer snacks and drinks throughout, a free lunch to takeaway and connection and support. Page 3 The Brett Foundation ## Report of the Trustees for the year ended 31 March 2025 - Tea House - For three months, we ran a free cafe for people in poverty or in social isolation. We provided food, entertainment and a place where people can meet others as the Soul Cafe. These activities developed into the Tea House, hosting free coffee mornings for people who are lonely or isolated. We provide tea, coffee and cakes and a place where people can meet others if they cannot otherwise afford to do. It is part of a borough-wide campaign by charities to try to alleviate poverty and social isolation in and around the Royal Borough of Windsor, Ascot and Maidenhead. - Advocacy - We speak out for people in and around Maidenhead whose interests are not being represented. We raise awareness of need, and seek support where appropriate, either individually or in groups - Support for Ukrainians We work with Open Arms Charity to provide English classes and social support for Ukrainians living in and around Maidenhead who have fled the fighting in their home country. - Other We provide additional support to families in poverty in many different ways including white goods, household essentials and clothes. We also provided presents to 300 children and adults during the Christmas period. ## ACHIEVEMENTS AND PERFORMANCE Our soft-play group provided support for parents with toddlers and young children, offering them a place to come out and meet other parents and young children. Our Soul Cafe provided a place for people in poverty and people who feel isolated to come out, eat, meet old friends and make new ones and to be entertained. Through our Homeless Lounge, we provided support for people who are homeless, with food, emotional and other support tailored to their individual needs. Our Ukrainian initiative provided English classes to adults and children living in and around Maidenhead fleeing the violence in Ukraine. During the classes, we also provided food and social and emotional support. We helped people in poverty to obtain advice, financial support, clothes and other material needs. We supplied school uniforms and meals to families with school-age children. we worked closely with the local foodbank to provide food for people helped generally. ## FINANCIAL REVIEW Reserves policy The charity's unrestricted funds held at 31 March 2025 are expendable at the discretion of the Trustees, in furtherance of the objects of the charity. At 31 March 2025, the unrestricted reserves of the charity were £62,702 (2024: £79,112), with restricted reserves of £8,211 (2024: £13,021), which makes total reserves of £70,913 (2024: £92,133). The trustees declare they have approved the trustees' report above. Signed on behalf of the charity's trustees. Sue Brett Chair Date: 29 May 2025 Page 4 The Brett Foundation ## Independent Examiner's Report to the Trustees of The Brett Foundation I report on the accounts of the The Brett Foundation for the year ended 31 March 2025, which are set out on pages 6 to 11. ## Respective responsibilities of trustees and examiner The trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: (i) examine the accounts under section 145 of the 2011 Act; (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and (iii) to state whether particular matters have come to my attention. ## Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. ## Independent examiner's statement In connection with my examination, no matter has come to my attention: (a) which gives me reasonable cause to believe that in any material respect the requirements: (i) to keep accounting records in accordance with section 130 of the Act ; and (ii) to prepare accounts which accord with the accounting records have not been met or (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Anna Chapman FCA Chapman Worth Limited Unit 2 The Old Estate Yard High Street East Hendred, Oxfordshire OX12 8JY Date: 9 June 2025 Page 5 The Brett Foundation ## Receipts and Payments for the 31 March 2025 |**Notes**
**Receipts**
Income and endowments from:
Donations and Legacies
3
Other trading activities
3
Interest
**Total**
**Payments**
Expenditure on charitable activities
Charitable activities
4
Other trading activities
5
Support costs
6-7
**Total**
**Net of receipts less (payments)**
**CASH FUNDS RECONCILIATION**
Total brought forward
Net Movement in the year
Total carried forward|**Unrestricted**
**Restricted**
**2025**
**2024**
**Funds**
**Funds**
**Total Funds**
**Total Funds**
**£**
**£**
**£**
**£**
17,109
10,059
27,168
52,747
1,175
-
1,175
2,940
4
370
374
493| |---|---| ||18,288
10,429
28,717
56,180| ||30,019
15,239
45,258
54,080
1,761
-
1,761
39,122
2,918
-
2,918
1,919| ||34,698
15,239
49,937
95,121| ||**(16,410)**
**(4,810)**
**(21,220)**
**(38,941)**| ||79,112
13,021
92,133
131,074
(16,410)
(4,810)
(21,220)
(38,941)| ||**62,702**
**8,211**
**70,913**
**92,133**| The notes form part of these financial statements Page 6 The Brett Foundation ## Statement of Assets and Liabilities At 31 March 2025 |**Notes**
**Fixed Assets**
Property, plant and equipment
8
**Current Assets**
Debtors: Amounts due within one year
9
Bank Balances
**Total current assets**
**Current Liabilities**
Creditors: Amounts due with one year:
10
**Total net assets**
**Funds of the Charity**
Balance at 31 March 2025|**2025**
**2024**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
-
-
-
4,965
-
-
-
261
63,502
8,211
71,713
87,707| |---|---| ||63,502
8,211
71,713
87,968| ||800
-
800
800| ||800
-
800
800| ||62,702
8,211
70,913
92,133| ||62,702
8,211
70,913
92,133| The financial statements were approved by the Board of Trustees on 29 May 2025 and were signed on its behalf by: Sue Brett -Trustee G Nigel Cohen -Trustee The notes form part of these financial statements Page 7 The Brett Foundation Notes to the Financial Statements ## for the year ended 31 March 2025 ## 1. BASIS OF ACCOUNTING The charity constitutes a public benefit entity as defined by FRS102. These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements are prepared in Stirling, the functional currency of the charity in UK pounds. Monetary amounts are rounded to the nearest £1 ## 2. ACCOUNTING POLICIES The accounts policies adopted are those outlined below. ## Recognition of income Income is included when when the charity receives the funds. ## Grants and donations Grants and donations are only included when the general income recognition criteria are met. ## Donated goods and services Donated goods are not measured, and donated services are not included, because the Trustees believe it is impractical to measure their fair value. ## Depreciation Fixed assets are written off over the expected useful life of the asset on the straight line basis. Motor vehicles are depreciated over three years. ## Support costs The charity has incurred expenditure on support costs. ## Volunteer help The value of any voluntary help received is not included in the accounts, but is described in the trustees' annual report. ## Restricted funds 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. ## Offsetting There has been no offsetting of assets and liabilities, or income and expenses. The notes form part of these financial statements Page 8 The Brett Foundation Notes to the Financial Statements for the year ended 31 March 2025 ## 3. RECEIPTS ANALYSIS |**Donations and Legacies**
General Donations
Family Support
Support for Ukrainians
**Other Trading Activities**
Income from After-School Club
Income from Soft Play|**Total**
**Total**
**Unrestricted**
**Restricted**
**2025**
**2024**
**£**
**£**
**£**
**£**
16,119
-
16,119
42,385
990
-
990
5,362
-
10,059
10,059
5,000| |---|---| ||17,109
10,059
27,168
52,747| ||-
-
-
2,654
1,175
-
1,175
286| ||1,175
-
1,175
2,940| ## 4. CHARITABLE PAYMENTS ANALYSIS |**Restricted Funds**
Support for Ukrainian Refugees
**Unrestricted Funds**
Homeless Support
Community Cafe
Family Support
Schools Support
Other Direct Charitable
Totals|**Total**
**Total**
**Unrestricted**
**Restricted**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
15,239
15,239
17,009
2,654
-
2,654
726
1,316
-
1,316
2,505
234
-
234
8,647
-
-
-
105
25,815
-
25,815
25,088| |---|---| ||30,019
15,239
45,258
54,080| ## 5. OTHER TRADING ACTIVITIES |After-School Club
Soft Play|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
-
-
38,696
1,761
-
1,761
426
1,761
-
1,761
39,122| |---|---| The notes form part of these financial statements Page 9 The Brett Foundation Notes to the Financial Statements for the year ended 31 March 2025 ## 6. SUPPORT COST ANALYSIS |**SUPPORT COSTS**
Accounting
Bank charges
Depreciation
Gain on disposals of vehicle
Insurance
IT
Printing, postage and stationery
Statutory Costs
Telephone Costs|**Total**
**Total**
**Unrestricted**
**Restricted**
**2025**
**2024**
**£**
**£**
**£**
**£**
1,080
-
1,080
1,233
133
-
133
162
3,441
-
3,441
-
(2,618)
-
(2,618)
-
317
-
317
-
312
-
312
469
69
-
69
-
114
-
114
-
71
-
71
55| |---|---| ||2,919
-
2,919
1,919| None of the costs were allocated to charitable activities. Costs associated with the disposal of the minibus used for after-school club activities has been included in support costs as the club is no longer being run by the charity. ## 7. TRUSTEES' AND STAFF COSTS/BENEFITS There were no trustees' remuneration or other benefits for the year ended 31 March 2025 (2024: £nil). The unrestricted cost of staff employed during the year ended 31 March 2025 was £25,313 (2024: £33,105) and the restricted cost of providing English lessons for Ukrainians was £9,444 (2024: £10,991). ## 8. FIXED ASSETS |COST
Balance at the start of the year
Purchases in the year
Disposals in the year
Balance at the end of the year
DEPRECIATION
Balance at the start of the year
Depreciation in the year
Disposals in the year
Balance at the end of the year
NET BOOK VALUE at the end of the year|**Motor Vehicle**
**Motor Vehicle**
**Unrestricted**
**Restricted**
**2025**
**2024**
**£**
**£**
**£**
**£**
14,895
-
14,895
14,895
-
-
-
-
(14,895)
-
(14,895)
-| |---|---| ||-
-
-
14,895| ||9,930
-
9,930
4,965
3,441
-
3,441
4,965
(13,371)
-
(13,371)
-| ||-
-
-
9,930| ||-
-
-
4,965| The notes form part of these financial statements Page 10 The Brett Foundation Notes to the Financial Statements for the year ended 31 March 2025 ## 9. DEBTORS: AMOUNTS DUE WITHIN ONE YEAR |Other taxation and social security|**Total**
**Total**
**Unrestricted**
**Restricted**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
-
261| |---|---| ||-
-
-
261| ## 10. CREDITORS: AMOUNTS DUE WITHIN ONE YEAR |Accruals|**Total**
**Total**
**Unrestricted**
**Restricted**
**2025**
**2024**
**£**
**£**
**£**
**£**
800
-
800
800| |---|---| ||800
-
800
800| ## 11. RESTRICTED FUNDS |||**Funds at**|||**Funds at**| |---|---|---|---|---|---| |**Fund names**|**Purpose and restrictions**|**01/04/24**|**Income**|**Expenditure**|**31/03/25**| |||**£**|**£**|**£**|**£**| |**Restricted**|||||| |Ukrainian Refugees|Support for Ukrainians|13,021|10,429|(15,239)|8,211| |||13,021|10,429|(15,239)|8,211| The notes form part of these financial statements Page 11