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2025-03-31-accounts

BRISTOL AFTER STROKE

REPORT & FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

Charity Number: 1182124 Company Number: 11814993

BRISTOL AFTER STROKE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

Contents
Reference and Administra�ve Informa�on 1
Report of the Trustees/ Directors 2
Independent Examiner’s Report 11
Statement of Financial Ac�vi�es 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the Financial Statements 15-24

BRISTOL AFTER STROKE REFERENCE & ADMINISTRATIVE INFORMATION

YEAR ENDED 31 MARCH 2025

Registered charity number: 1182124 Registered company number: 11814993

Opera�ng name: Bristol A�er Stroke Principal address: The Gatehouse Centre Hareclive Road Bristol BS13 9JN

Trustees/ Directors: M Hill – Chair D Exell – Treasurer P Sco� S Hill S Buddha re�red October 2024 J Gra�on re�red March 2025 P Knowles C Smethurst T Rashid Fadel Joined June 2025 Joined June 2025

Independent examiner: Joshua Kingston BSc., ACA Burton Sweet Limited The Clock Tower Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

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BRISTOL AFTER STROKE

YEAR ENDED 31 MARCH 2025

31 March 2024.

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BRISTOL AFTER STROKE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Bristol A�er Stroke is a Charitable company set up on 8[th] February 2019 with Ar�cles of Associa�on. It was the result of incorpora�ng the Charity Bristol Area Stroke Founda�on. These chari�es have been officially merged on the Charity Commission register of mergers.

Bristol Area Stroke Founda�on was set up by a deed of trust dated 14 July 1983 and was an unincorporated charity. In January 2018 the Charity changed its opera�ng name from Bristol Area Stroke Founda�on to Bristol A�er Stroke.

BAS strategy

BAS has an agreed strategy formulated from consulta�on with our stroke community and volunteers and we are working to a set of strategic priori�es which is being regularly reported on to Trustees.

Recruitment and appointment of new trustees

The appointment of new Trustees is by the exis�ng Trustees. Bristol A�er Stroke has a recruitment process for new Trustees. Prospec�ve new trustees are given a role descrip�on of a trustee and the specific role for example Chair or Treasurer. The candidate is then invited to fill in an applica�on form and invited to an interview to assess suitability against the criteria for the role. Once appointed they then go through an induc�on into the organisa�on and the responsibili�es of the role.

Risk management

The Trustees have a duty to iden�fy 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. Bristol A�er Stroke undertakes a risk management process whereby a risk register is drawn up and is reviewed by the Trustees.

The risk register is split into sec�ons such as Governance risks, Opera�onal risks, Financial and Regulatory risks and compliance. The principal risk we are mi�ga�ng against is increased costs and covering these with adequate fundraising. Increases in na�onal insurance this year added a burden onto the charity that was unexpected and at short no�ce. BAS has an organisa�onal strategy that has an objec�ve to diversify funding streams and increase reliability of funding. This is a con�nued challenge. Rela�onship building with commissioners is ongoing and our investment in marke�ng last year is paying dividends with increased awareness and individual giving at our major event.

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BRISTOL AFTER STROKE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

The results for the year to 31 March 2024 are shown on pages 12and 13 below; the statement of financial activities (‘SOFA’) on page 12, supported by the notes, show total income of £464,660 against expenditure of £500,391, which deficit is partially covered by an increase in the market value of the charity’s investments of £2,710. Since 31 March 2025 we have benefitted from an increase both in income from grants and donations and in the value of the stock market.

The stock market investment portfolio at 31 March 2025 was valued at £323,887 in the Balance Sheet on page 13 plus the cash waiting investment of £18,264. The total funds of £352,901 also on page 13 comprise unrestricted funds of £132,160, restricted funds of £20,741 and endowments £200,000. It can be seen in note 14 on page 20 that the balance at the main bank account was £120,569 but in note 15 that £104,211 of that amount was deferred income received from our main funders in the last days of March but was due on 1[st] April.

Reserves Policy

The Charity’s policy is to aim to maintain the level of unrestricted free reserves at an amount above one-third of projected annual unrestricted expenditure which this year was £471,582 (one third is £157,194). At the 31 March 2025 free reserves were £130,687 being unrestricted funds of £132,160 less fixed assets of £1,473 which is well below the minimum level required but this has been corrected during the following few months and so is not a concern at this time.

OBJECTIVES AND ACTIVITIES

Bristol A�er Stroke’s mission is “suppor�ng people to adjust to life a�er stroke”. We do this by providing a variety of services and building a community of support.

Our services and support include:

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BRISTOL AFTER STROKE YEAR ENDED 31 MARCH 2025

These services form a pathway of support that aid the emo�onal, social, prac�cal and ongoing rehabilita�ve needs of people affected by stroke. These in combina�on aim to support improved quality of life, improved health and wellbeing and a strong local stroke community. During this year we have con�nued to innovate and grow in response to need.

Our Vision is that:

Our values are:

Achievement and performance:

using buses - she was really helpful .. I gained in confidence and improved my mobility and she encouraged me to take risks.” Mentee on our peer mentor scheme

Our support to the community has never been greater. We have delivered over 1,200 appointments to clients, over 100 more than last year. All of our services are up year on year as our rela�onships grow with Health Care teams, and as we increase our Brand Awareness through reputa�onal growth, social media storytelling and reaching out directly to the public.

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BRISTOL AFTER STROKE

YEAR ENDED 31 MARCH 2025

Feedback on our performance is extremely strong, with 96% of users describing the service as Good or Very Good.

Peer Mentoring has strongly progressed this year and the feedback is excellent. Our Peer Support groups have remained well a�ended through venue changes and other disrup�ons. And 100% reported that they found the groups good or very good. Stroke Cafes have again performed well, with excellent feedback and maintained numbers.

Dozens of people are regularly a�ending our award-winning Walking Football and Walking Netball – a safe and healthy way to improve fitness. Physiotherapy numbers are the same year on year but this is capped by the maximum available sessions – effec�vely we are full!

maximise their communica�on challenges together.

It’s been our greatest year helping people so far, both numerically and in terms of the feedback they have provided.

Impact

Our services con�nue to have direct impact on people’s lives. Evalua�ons show our Stroke Key Worker Service is providing important impac�ul work.

Our peer support groups show;

*% represents people responding yes and to some extent.

One Group member said;

“ I look forward to going to the group. I really enjoy the range of ac�vi�es. I have met new people and found more about how stroke affects people in different ways but how to live, adapt and make the most of life. Stella and the volunteers are really friendly and helpful. I like that the group is diverse with different backgrounds and interests. The group has given me so much confidence to try new things. I really look forward to it.”

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BRISTOL AFTER STROKE YEAR ENDED 31 MARCH 2025

Our counselling service supports the psychological and emo�onal impact of stroke and our evalua�ons showed that 90% of respondents rated that counselling had “helped them feel be�er”.

One person said;

“I am very grateful to (and for) this service. Talking with and to [counsellor] helped me to integrate myself more with and into my daily life. She has for me at least, by listening, feedback and simply being there, encouraged me to trust myself more.”

Our Physiotherapy groups run in partnership with UWE Physiotherapy department also con�nue to show great impact. The average ra�ng out of 5 for how much they valued the course was 4.91. 100% said the exercises met their needs and 52% used the videos designed to accompany the course at home to help further the courses’ impact. This is something we are finding increasingly useful.

Lived Experience involvement

have an essen�al role in its development. BAS has an ac�ve Volunteer and Lived Experience Advisory Group. It meets three �mes a year and feeds back on our service development. The Chair of the group a�ends the Trustee board mee�ngs as a lived experience representa�ve.

consulta�ons and research. We are part of the Stroke HIT (Bristol Health Partners) and are involved in collabora�ve efforts to include people with lived experience in developments locally.

Volunteering

people are volunteering with us too and now approximately 40% of our volunteers are people with lived experience. We were also glad to find that in our survey this year 97% said that they were either very happy or happy in their volunteering.

Partnerships and Funding

Bristol A�er Stroke has also been successful developing partnerships and raising funds. We are extremely grateful to all our donors large and small who enable us to reach the people we do and support our mission. We con�nue to have a good partnership with integrated Care Board (previously CCG), Sirona Health and Care and South Gloucestershire Council whose funding enables us to con�nue to innovate and provide essen�al services to people in Bristol and South Gloucestershire.

We have had a great year with individual fundraising this year and are so grateful to everyone who did a challenge for us, or made a dona�on. We were incredibly proud of our second Charity walk at Eastville Park which raised nearly £16,000. We also launched two new campaigns - Put the T in Stoke encouraging people to put on tea par�es and Stripes for Stroke aimed at schools and workplaces to wear stripes for the day and raise awareness of stroke.

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BRISTOL AFTER STROKE YEAR ENDED 31 MARCH 2025

great way to raise awareness.

We are also pleased to be con�nuing rela�onships with many trusts, clubs, socie�es and companies in the area who support us. Funders included, Grateful Society, Quartet, Lloyd Robinson, Burden Trust, Na�onal Lo�ery Awards for All, Greene King, Proud to Pitch, Wonderful Giving Fund, St Jude's Trust, Garfield Weston.

of these efforts and others we have been on local radio regularly throughout the year. Without all these funders, our many regular givers and those that choose to leave us legacies, the Charity could not offer much needed support to so many people.

Statement from our Chair of Trustees– Michael Hill

During the year April 24 to April 25, the Charity has con�nued to provide outstanding support to Stroke Survivors across Bristol and South Gloucestershire. The report outlines the range of services that we have delivered, and during this year we have achieved our highest level of Client contact in our history. While the rise in case work has stabilised, it s�ll represents a huge amount of work that our staff complete through the year.

As a team of Trustees, we have undergone changes with several colleagues re�ring a�er excellent service to the charity, including Suzy Sibley, Jim Gra�on and Sandeep Buddha. All of their contribu�ons have been valuable and I’m grateful to them, and to all the Trustees who give up their free �me, unrewarded except to make a contribu�on to Society and in the Stroke Community. I also welcome our new Trustees Tabinda Rashid Fadel and Richard Corfield who bring a wider range of skills, knowledge and experience to support the CEO and her team in ensuring the survival and performance of the Charity moving forwards. We try to ensure that we recruit a diverse set of Trustees, both in knowledge and in background, to make certain that the CEO can benefit from addi�onal and contemporary insight across a range of topics.

While talking about Volunteers, I must pay tribute also to the 60 or so volunteers that support the organisa�on in day-to-day opera�ons. Some�mes, these are from our Stroke-affected, wan�ng to give back to their community. It’s heart-warming to see that such is the apprecia�on of what the organisa�on does, our service users want to try and give back, in �me and in deeds and ac�vi�es. And we couldn’t manage without these people - thank you for what you do.

Financially, the organisa�on is in a solid posi�on, albeit one that con�nually needs a�en�on to ensure we remain ready for the future. Our revenue genera�on is also se�ng new records, and recent innova�ons like the Charity Walk are now becoming significant in crea�ng a more stable financial base for coming years. However, we face challenges over the next year with

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BRISTOL AFTER STROKE YEAR ENDED 31 MARCH 2025

technology needing to be upgraded in several areas, including within data security and integrity. So we have invested in more resource aimed at fundraising and will be looking to grow this area during 25/26 and beyond.

adapt and survive into the second half of the 2020s. The team is stable and the staff are doing an excellent job, the client feedback is very posi�ve and the financial posi�on is broadly adequate.

I hope that during 25/26 however, we can deliver more help to more people. We know the challenges that clients are facing and we must do more to help transform stroke survivors’ lives and op�mise their situa�ons - emo�onally, prac�cally and financially. We must develop our listening methods and adapt our services to a societally and technologically changing landscape. To thrive into the future, our service users feedback is essen�al in improving our performance and I urge all colleagues and volunteers to seek out our client views and find ways for the organisa�on to incorporate them, act on them, respect them and welcome them - to make us stronger than ever before.

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BRISTOL AFTER STROKE YEAR ENDED 31 MARCH 2025

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

accordance with applicable law and United Kingdom Accoun�ng Standards including Financial Repor�ng Standard 102: The Financial Repor�ng Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accoun�ng Prac�ce).

statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

reasonable accuracy at any �me the financial posi�on of the charity and enable them to ensure that the financial statements comply with the Chari�es Act 2011, the Charity (Accounts and Reports) Regula�ons 2008 and the provisions of the trust deed/cons�tu�on. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es.

Approved by order of the board of trustees on………………………… and signed on its behalf by: 9 December 2025

M Hill - Trustee …………………………………………

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BRISTOL AFTER STROKE YEAR ENDED 31 MARCH 2025

Independent examiner’s report to the trustees of Bristol After Stroke (‘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 the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I 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.

Joshua N Kingston BSc., FCA Burton Sweet Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: ……………………………9 December 2025

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BRISTOL AFTER STROKE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and grants
2
Charitable activities
3
Investments
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Charitable expenditure
Net gains/(losses) on investments
12
Total funds at start of period
16
Total funds at end of period
16
Net income/(expenditure) and net movement in
funds		 Unrestricted
Funds
£
92,737
324,928
10,231
427,896
34,561
437,021
471,582
2,710
(40,976)
171,768
130,792		 Restricted
Funds
£
35,396
-
-
35,396
-
28,809
28,809
-
6,587
14,154
20,741		 Endowment
Funds
£
-
-
-
-
-
-
-
-
-
200,000
200,000		 Total Funds
2025
£
128,133
324,928
10,231
463,292
34,561
465,830
500,391
2,710
(34,389)
385,922
351,533		 Total Funds
2024
£
91,287
372,238
11,749
475,274
33,694
450,680
484,374
13,924
4,824
381,098
385,922

The Charity has no recognised gains or losses other than the results for the period as set out above.

All activities of the charity are classed as continuing.

The notes on pages 16 to 25 form part of these financial statements See note 10 for fund-accounting comparative figures

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BRISTOL AFTER STROKE

BALANCE SHEET

AS AT 31 MARCH 2025

----- Start of picture text -----
AS AT 31 MARCH 2025 Company Number 11814993
2025 2024
Note £ £
Fixed assets
Tangible assets 11 1,473 1,985
Investments 12 323,887 340,679
325,360 342,664
Current assets
Debtors 13 5,116 11,786
Cash at bank and in hand 14 138,933 126,403
144,049 138,189
Liabilities
Creditors : amounts falling due within one year 15 (117,876) (94,931)
Net current assets 26,173 43,258
Net assets 351,533 385,922
FUNDS
Unrestricted funds 17 130,792 171,768
Restricted funds 17 20,741 14,154
Endowment funds 17 200,000 200,000
Total funds 351,533 385,922
----- End of picture text -----

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act applicable to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

These financial statements were approved by the Trustees on…................................................. and are signed on their behalf by:

9 December 2025

D Exell Trustee/Treasurer

The notes on pages 16 to 25 form part of these financial statements

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BRISTOL AFTER STROKE

CASH FLOW STATEMENT

YEAR ENDED 31 MARCH 2025

Note
Net cash inflow from operating activities
18
Non-operational cash flows:
Investing activities
Investment income
Payments for tangible fixed assets
Proceeds from sale of investments
Purchase of investments
Net cash from investing activities
Net cash inflow/(outflow) for the year
19		 2025
£
(17,203)
10,231
-
131,994
(112,492)
29,733
12,530		 2024
£
62,186
11,749
(555)
63,320
(84,600)
(10,086)
52,100

Cashflow Restrictions

Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash outflows on any fund outside its own objects, except on special authority. In practice, this restriction has not had any effect on cash flows for the year.

The notes on pages 16 to 25 form part of these financial statements

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BRISTOL AFTER STROKE NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1 Accounting policies

Accounting convention

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Companies Act 2006.

The charity is a public benefit entity.

The trustees consider that there are no material uncertainties related to events or conditions that cast significant doubt on the Charity's ability to continue as a going concern.

Income

Income is accounted for as receivable once there is a reasonable certainty of the probable economic benefit from the resource and the amount can be reliably measured. Income from donations is included when these are receivable, except as follows:

I. When donors specify that donations given to the Charity must be used in future accounting periods, the income is deferred until those periods;

II. When donors impose conditions which have to be fulfilled before the Charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Income from investments is included when 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 obligation can be measured reliably. Amounts are recorded including any irrecoverable VAT.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs 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.

Tangible fixed assets

Fixed assets were held at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each assets over its estimated useful life.

Fixtures and fittings - 15% on reducing balance basis Computer equipment - 33.33% on reducing balance basis

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.

Cash and cash equivalents

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

Taxation

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

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BRISTOL AFTER STROKE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

1 Accounting policies (continued)

Fixed asset investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year.

All gains and losses are taken to the Statement of Financial Activities as they arise.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objects 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.

The permanent endowment fund represents those assets which must be held permanently by the Charity, principally investments.

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

2 Income from: Donations and grants

Donations
Legacies
Grants received
Refunded tax
Prior period comparatives
Donations
Grants received		 Unrestricted
Funds
£
70,616
16,650
1,253
4,218
92,737
Unrestricted
Funds
£
70,428
4,390
74,818		 Restricted
Funds
£
-
-
35,396
-
35,396
Restricted
Funds
£
2,159
14,310
16,469		 Endowment
Funds
£
-
-
-
-
-
Endowment
Funds
£
-
-
-		 Total Funds
2025
£
70,616
16,650
36,649
4,218
128,133
Total Funds
2024
£
72,587
18,700
91,287

3 Income from: Charitable activities

Sirona Care and Health
South Gloucestershire Council
University of the West of England
NHS England
University Hospitals Bristol NHS
Subscriptions from Support Groups
Events
Prior period comparatives
Sirona Care and Health
South Gloucestershire Council
Subscriptions from Support Groups
Events		 Unrestricted
Funds
£
230,843
73,707
3,000
2,233
2,500
10,382
2,263
324,928
Unrestricted
Funds
£
250,183
96,828
9,607
15,620
372,238		 Restricted
Funds
£
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
-		 Endowment
Funds
£
-
-
-
-
-
-
-
-
Endowment
Funds
£
-
-
-
-
-		 Total Funds
2025
£
230,843
73,707
3,000
2,233
2,500
10,382
2,263
324,928
Total Funds
2024
£
250,183
96,828
9,607
15,620
372,238

17

BRISTOL AFTER STROKE NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

4 Income from: Investments

Interest received Unrestricted
Funds
£
10,231
10,231		 Restricted
Funds
£
-
-		 Endowment
Funds
£
-
-		 Total Funds
2025
£
10,231
10,231		 Total Funds
2024
£
11,749
11,749

All income from investments in the prior period was unrestricted.

5 Expenditure on: Raising funds

Wages and salaries
Promotion
Investment management fees
Prior period comparatives
Wages and salaries
Promotion
Investment management fees		 Unrestricted
Funds
£
27,217
4,316
3,028
34,561
Unrestricted
Funds
£
28,252
2,588
2,854
33,694		 Restricted
Funds
£
-
-
-
-
Restricted
Funds
£
-
-
-
-		 Endowment
Funds
£
-
-
-
-
Endowment
Funds
£
-
-
-
-		 Total Funds
2025
£
27,217
4,316
3,028
34,561
Total Funds
2024
£
28,252
2,588
2,854
33,694

6 Expenditure on: Charitable activities

Support and social groups
Counselling
General information, advice and support
Prior period comparatives
Support and social groups
Counselling
General information, advice and support		 Direct
Costs
£
75,833
40,321
215,238
331,392
Direct
Costs
£
69,178
38,678
228,002
335,858		 Support
Costs
(Note 7)
£
30,921
16,133
87,384
134,438
Support
Costs
(Note 7)
£
24,113
13,779
76,930
114,822		 Total Funds
2025
£
106,754
56,454
302,622
465,830
Total Funds
2024
£
93,291
52,457
304,932
450,680

18

BRISTOL AFTER STROKE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

7 Support costs

Support costs are allocated between activities on the basis of usage for all costs except salaries, expenses and allowances which are apportioned on the basis of staff time.

Support costs, included in note 6, are as follows
and
Charitable
publicity
Activities
£
£
Salaries, expenses and allowances
35,984
Other staff and volunteer costs
-
19,407
Office expenses
-
45,551
Refreshments
-
1,857
Room hire
-
5,993
Therapy & Transport
-
1,542
Depreciation
-
620
Governance costs (note 8)
-
3,408
-
114,362
Net income/(expenditure)
This is stated after charging:
Independent examiner's remuneration
- for independent examination
- for accounts preparation
Depreciation
Trustee expenses (2024: 2 trustees reimbursed for training expenses)		 Total Funds
2025
£
57,069
24,045
45,525
1,586
1,897
210
512
3,594
134,438
2025
£
1,254
2,340
512
-		 Total Funds
2024
£
35,984
19,407
46,011
1,857
5,993
1,542
620
3,408
114,822
2024
£
1,194
2,214
620
193

8 Net income/(expenditure)

Aggregate donations from Trustees, key management personnel, and other related parties were £nil (2024: £1,435).

No Trustee received any remuneration during either the current or prior year.

9 Staff costs and numbers

The aggregate payroll costs were:

Wages & salaries
Social security costs
Pension contributions		 2025
£
341,731
24,512
13,392
379,635		 2024
£
325,736
22,110
12,528
360,374

No employee received emoluments of more than £60,000.

The average number of employees during the period was 18, (2024: 19) calculated on the basis of average headcount.

The total employment benefits received by key management personnel were £73,706 (2024: £69,643).

19

BRISTOL AFTER STROKE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

10 Statement of Financial Activities comparative figures

For the year ended 31 March 2024
Income from:
Donations and grants
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net gains on investments
Net (expenditure)/income
Transfers between funds
Net movement in funds
Total funds at start of year
Total funds at end of year
11 Tangible fixed assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the period
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Unrestricted
Funds
£
74,818
372,238
11,749
458,805
33,694
413,841
447,535
13,924
25,194
(38)
25,156
146,612
171,768
Fixtures and
fittings
£
7,310
-
7,310
6,917
55
6,972
338
393		 Restricted
Funds
£
16,469
-
-
16,469
-
36,839
36,839
-
(20,370)
38
(20,332)
34,486
14,154
Computer
equipment
£
20,462
-
20,462
18,870
457
19,327
1,135
1,592		 Endowment
Funds
£
-
-
-
-
-
-
-
-
-
-
-
200,000
200,000
Total
£
27,772
-
27,772
25,787
512
26,299
1,473
1,985		 Total Funds
2024
£
91,287
372,238
11,749
475,274
33,694
450,680
484,374
13,924
4,824
-
4,824
381,098
385,922

20

BRISTOL AFTER STROKE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
12 Investments
At market value 2025 2024
£ £
Evelyn's Investment Portfolio
Fixed interest 67,006 45,471
UK Specialist Credit 10,697 20,976
Alternative Investments 5,292 47,385
Multi-Asset 50,866 25,841
Global 124,942 32,734
UK Equities 34,018 50,508
Overseas Equities 31,066 117,764
323,887 340,679
Movements
2025 2024
£ £
Market value at 1 April 340,679 305,475
Additions 112,492 84,600
Disposals (131,994) (63,320)
Net (loss)/gain for the year 2,710 13,924
Market value at 31 March 323,887 340,679
Historical cost of investments as at 31 March 211,530 276,159
13 Debtors
2025 2024
£ £
Due in less than one year:
Accrued income 418 1,786
Tax reclaimable under gift aid 4,698 10,000
5,116 11,786
14 Cash at bank
2025 2024
£ £
Main bank account 120,569 112,755
Short term deposit 100 100
Investment account 18,264 13,548
138,933 126,403
15 Creditors: amounts falling due within one year
2024 2024
£ £
Accruals 6,644 7,192
Deferred income 104,211 80,953
Taxation and social security 4,800 4,619
Other creditors 2,221 2,167
117,876 94,931
----- End of picture text -----

21

BRISTOL AFTER STROKE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

16 Movement in funds

For the period ended 31 March 2025

Endowment funds
Capital Funds
Restricted funds
James Tudor Bristol Next
Steps
Co-Op Downend
Burden Trust - Next Steps
St Monica's Trust
One You
Wessex Water
Lyra Festival
ASDA
Co-Op
Grateful Society
Anchor Trust
Southern Brooks/Walking
netball
Richard Davies CT - Bristol
café
National Lottery
Quartet - Bristol Next Steps
Semble Grassroots
Unrestricted funds
General funds
Total funds		 At 1 Apr 2024
£
200,000
110
5,815
150
347
56
1,500
205
400
-
-
3,750
810
1,011
-
-
-
14,154
171,768
385,922		 Income &
Gains
£
-
-
-
4,600
-
-
-
-
-
500
5,000
-
-
-
19,953
4,145
1,198
35,396
430,606
466,002		 Expenditure &
Losses
£
-
-
(21)
(4,006)
-
-
(1,500)
(205)
(346)
-
(5,000)
(3,750)
(810)
(1,011)
(6,817)
(4,145)
(1,198)
(28,809)
(471,582)
(500,391)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 At 31 Mar
2025
£
200,000
110
5,794
744
347
56
-
-
54
500
-
-
-
-
13,136
-
-
20,741
130,792
351,533

22

BRISTOL AFTER STROKE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

16 Movement in funds (continued)

For the year ended 31 March 2024

Endowment funds
Capital Funds
Restricted funds
Steps
Co-Op Downend
Burden Trust - Next Steps
St Monica's Trust
Grateful society
One You
Garfield Weston
Merchant Venturers
James Tudor
Wessex Water
Lyra Festival
ASDA
Co-Op
Anchor Trust
netball
café
Unrestricted funds
General funds
Total funds		 At 2 Apr 2023
£
200,000
110
5,815
303
347
3,355
56
15,000
2,000
7,500
-
-
-
-
-
-
-
34,486
146,612
381,098		 Income &
Gains
£
-
-
-
4,500
-
-
-
-
-
-
2,000
485
400
1,274
5,000
810
2,000
16,469
458,805
475,274		 Expenditure &
Losses
£
-
-
-
(4,653)
-
(3,393)
-
(15,000)
(2,000)
(7,500)
(500)
(280)
-
(1,274)
(1,250)
-
(989)
(36,839)
(433,611)
(470,450)		 Transfers
£
-
-
-
-
-
38
-
-
-
-
-
-
-
-
-
-
-
38
(38)
-		 At 31 Mar
2024
£
200,000
110
5,815
150
347
-
56
-
-
-
1,500
205
400
-
3,750
810
1,011
14,154
171,768
385,922

Endowment funds

Capital Fund

The restricted Capital Fund of £200,000 was started in 1984 when the Trustees of Dawn James Charitable Foundation agreed to match pound for pound monies raised and set aside by the Bristol Area Stroke Foundation up to a maximum of £100,000. This was achieved in 1992.

Legal advice concluded that this £200,000 should be treated as restricted capital which the charity is not allowed to spend. The capital produces income which the charity is allowed to expend on an unrestricted basis. As can be seen from the Statement of Financial Activities Bristol After Stroke received £10,231 (2024: £11,749) in investment income during the period from investments.

Restricted funds

Gloucestershire Community Foundation funds were to support a volunteer led Gardening Group.

James Tudor Bristol Next Steps fund - these were funds for our physiotherapy course and In reach.

Co-Op Downend – Funds to support work in South Glos and our stroke café.

23

BRISTOL AFTER STROKE NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

16 Movement in funds (continued)

Next Steps Bristol - Funds received to run the Next Steps project, a group exercise programme that is physiotherapy led, supporting the delivery of this programme for Bristol residents.

St Monica's Trust - funds were received to support the costs involved in preparing and circulating the charity's monthly newsletter for service users who couldn’t attend groups during COVID-related restrictions.

The Grateful Society - This was funding to support our Stroke café in Bristol.

One You - Funding received to contribute towards the charity's Wellbeing Day.

Garfield Weston - Funding received towards the charity's core costs

Merchant Venturers- Funds received towards volunteering costs.

James Tudor Foundation - Funding received towards counselling costs in Bristol.

Wessex Water - Funds received to support groups in Bristol

Lyra Festival - Funding to support our workshops for and participation in the Lyra Festival

ASDA - Funding for certain activities for the Bristol Stroke Café

Co-Op - Funding towards our counselling service

Anchor Trust - Funding received to support groups in Bristol

Southern Brooks - Funding received to support our Walking Netball Group

Richard Davis Charitable Trust - Funding to support our Bristol Stroke café

National Lottery Fund - Funding received to support the Peer Mentor programme.

Quartet - Bristol Next Steps - Funding received to support the Next Steps Bristol Physiotherapy course. Semble Grassroots - Funds received to support walking football and netball.

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

17 Analysis of net assets between funds

At 31 March 2025
Tangible fixed assets
Investments
Net current assets
At 31 March 2024
Tangible fixed assets
Investments
Net current assets		 Unrestricted
Funds
£
1,473
123,887
5,432
130,792
Unrestricted
Funds
£
1,985
140,679
29,104
171,768		 Restricted
Funds
£
-
-
20,741
20,741
Restricted
Funds
£
-
-
14,154
14,154		 Endowment
Funds
£
-
200,000
-
200,000
Endowment
Funds
£
-
200,000
-
200,000		 Total
Funds
£
1,473
323,887
26,173
351,533
Total
Funds
£
1,985
340,679
43,258
385,922

24

BRISTOL AFTER STROKE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

18 Reconciliation of net movement in funds to net cash inflow from operating activities

Statement of Financial Activities: Net movement in funds
Depreciation
(Gains) on investments
Dividends from investments
Increase in creditors: current liabilities
Decrease / (Increase) in debtors
Net cash inflow from operating activities
19 Analysis of changes in cash during the year
Cash at bank and in hand
Cash at bank and in hand		 2025
£
138,933
2024
£
126,403		 2025
£
(34,389)
512
(2,710)
(10,231)
22,945
6,670
(17,203)
2024
£
126,403
2023
£
74,303		 2024
£
4,824
620
(13,924)
(11,749)
86,409
(3,994)
62,186
Change
£
12,530
Change
£
52,100

25

Audit Trail

Document Details

Title
Bristol After Stroke YE 31 March 2025 Accounts for signature		 Title
Bristol After Stroke YE 31 March 2025 Accounts for signature
File Name
BAS		 Financial Statements 2025 9.12.pdf
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b86a8de6198f4a868b4ed89e8e33b57a
Fingerprint
8791596805c64b70810f5465fa7114e3
Status
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