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2021-09-30-accounts

REGISTERED COMPANY NUMBER: CE018897 (England and Wales) REGISTERED CHARITY NUMBER: 1185395

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021

FOR

BOWRA FOUNDATION

Kynance Ltd t/as England and Company 7 & 8 Church Street Wimborne Dorset BH21 1JH

BOWRA FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021

Page
Report of the trustees 1 to 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 to 13
Detailed statement of financial activities 14 to 15

BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

The trustees are pleased to present their annual report of Bowra Foundation for the year ending 30 September 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity.

Objectives and activities

Purposes and aims

The purposes of the charity are outlined within the constitution:

The objects of the CIO are to promote the physical and mental health and wellbeing, and the recovery and rehabilitation of:

1) those suffering from the effects of neurological disorders or conditions; and

2) wounded, injured and sick members of the armed forces, both serving and veteran;

in each case by encouraging and facilitating their participation in sporting and recreational activities with the aim of improving their conditions of life; the provision of services, guidance and support; and such other means as the charity trustees shall from time to time decide.

Within these purposes, the charity's primary goal is to inspire the unrelenting pursuit of recovery from brain injury.

Significant activities

The charity works towards this aim through various key streams of activity:

‐ Practical help for people living with neurological disorders

‐ Mark Bowra developed the Bowra Bag as a toolkit for rehabilitation. It contains aids to communication, physical rehabilitation and regaining independence that Mark and practitioners supporting identified during his rehabilitation from stroke

‐ Physical challenges bringing together veterans and people of all backgrounds living with neurological disorders

The trustees have completed a review of its activities with and set objectives to:

‐ Distribute Bowra Bags to support people with brain injuries to progress their rehabilitation

o Local activities such as walks and cycles in Dorset

o Residential activities such as hillwalking, kayaking and surfing around the UK

‐ Deliver challenges to change public perceptions of what is possible after suffering a stroke or other neurological injury ‐ Raise awareness of Bowra Foundation through online and direct outreach to increase support and encourage potential beneficiaries to request Bowra Bags or participate in events

By focusing on these areas, we achieve our strategic priorities which are then measured against budget.

Volunteers

The charity has, since its establishment, been supported by many willing volunteers in fundraising, administration and event delivery activities of the charity, the trustees would like to take this opportunity to say how much they appreciate their continued and valuable support for our vital work in the community.

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BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Achievement and performance

Charitable activities

COVID‐19 had a significant impact on Bowra Foundation's ability to deliver our planned activities as the restrictions designed to limit the spread of the virus prohibited us from bringing people together in person. However, we were able to adapt our plans and seek COVID‐19 specific funding to support us in creating online communications and resources to reach out to our beneficiaries and supporters throughout the year.

Furthermore, we were able to be adaptable, to allow our plans to continue to evolve and engage participants directly as restrictions eased.

It had always been our intention to deliver against a diversified fundraising strategy, however, the ongoing impacts of COVID‐19 meant that we were unable to reinstate fundraising events or deliver trips such as skiing expeditions postponed since 2020. This reduction in event‐related and corporate income caused us to continue with a rebalanced portfolio and invest time in applying for trust, foundation and public sector funding.

Bowra Foundation was fortunate that Lester Brunt Wealth Management found ways to host its annual fundraising Golf Day in compliance with restrictions, raising £14,000 for the charity, towards adaptive sports equipment and committing to supporting Bowra Foundation at the next two events.

We were extremely grateful to be awarded £35,000 by Armed Forces Covenant Fund Trust for Bowra21, our outdoor activities project for veterans. Building on the success of Bowra 1000 which saw 75 veterans join Mark on cycles, walks, kayaks and swims, under COVID‐safe conditions during the restrictions of summer 2020, creating regular opportunities for participation in sport alongside Mark and other brain injury survivors. The grant period runs until 30 April 2022 and we are aiming to welcome at least 50 Dorset veterans on three activities each. As of 30 September 2021, we had already delivered:

‐ Adaptive Three Peaks Challenge for veterans and beneficiaries with a range of disabilities

‐ Watersports Trip to the Isles of Scilly for veterans and participants with brain injuries

‐ Outward Bound Trip to Ridgway Adventure in Scotland for veterans

‐ Regular walks and cycles in the Dorset area

Under a separate stream, Bowra Foundation delivered a Surf Camp at Caswell Bay in South Wales for 5 brain‐injured participants. We contracted Surfability to provide expert instruction and safety cover at their purpose‐built headquarters.

Bowra Foundation fielded 6 participants in Superhero Series Wonderwheels Event at Dorney Lake, a flagship adaptive sports event run by former Paralympian Sophia Warner. 12 participants joined in the virtual evens connected to the series earlier in the year.

The ongoing restrictions in place to manage COVID‐19 continued to limit our ability to distribute Bowra Bags, especially through charity partners in hospital settings. We distributed 39 bags during the year, taking the total distributed to 100. We ordered a further 100 Bowra Bags and focussed on securing new partners and reinvigorating existing ones to benefit more people from 2022 onwards.

The Trustees continued the process of rigorously reviewing all aspects of income and expenditure.

Principal funding sources

The principal funding sources of the charity currently comprise grants, donations from individuals, gifts and services in kind.

Financial review

Financial position

As shown on the Statement of Financial Activities, income for the year amounted to £73,274, expenditure for the year amounted to £71,224 giving a net increase in funds of £2,050. At the end of the year, the charity's net assets amounted to £89,936.

Financial instruments

The CIO's/charity's activities expose it to a number of financial risks, including credit risk, cash flow risk and liquidity risk.

Credit risk is limited due to the principal financial assets being bank balances

Cash flow risk and Liquidity risk are managed by our management team. Ensuring that there is no overspend of the bank balances and financial commitments made are worked against a budget.

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BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Financial review

Reserves policy

It is the policy of the trustees to secure the long‐term viability of the Foundation. Sufficient liquid reserves need to be maintained to meet all anticipated short‐term needs, after allowing for income from fundraising activities likely to be received within the same timescale and, insofar as available funds are insufficient fully to meet the foregoing objectives, to give priority to the short‐term needs except where that would require funds donated specifically for endowment purposes to be utilised contrary to the donor's wishes.

Free reserves are those funds that are not subject to a restriction. At 30 September 2021, free reserves amounted to £31,455. The intention is to keep free reserves above £20,000.

The charity does not currently hold any funds as a custodian.

The strategic plan for Financial Year Ending September 2022 includes the following projects:

‐ Undertake one major challenge to raise awareness of the Bowra Foundation mission and change public perception of what is possible after a stroke

Going concern

After reviewing the charity's forecasts and projections, the Board have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The entity therefore continues to adopt the going concern basis in preparing its financial statements. As a result of Covid 19 the Trustees are continuing to monitor and assess the current implication and operations of the charity.

Structure, governance and management

Governing document

Bowra Foundation is CIO governed by its Constitution. It is a registered charity with the Charity Commission.

Governing body

The trustees form the governing body of the Bowra Foundation. New trustees are identified by trustees and their recruitment is based upon the skills and experience that they can bring to Bowra Foundation with the board seeking to provide the charity with a range of skills in governance and management.

Organisational management

The trustees are legally responsible for the management of the risks faced by the charity with the day to day running of Bowra Foundation being delegated to the management team. The management team attends all meetings of trustees and regularly reports and updates the chairman.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Risks are identified, assessed and controls established throughout the year. A formal review of the charity's risk management process is undertaken on an annual basis and the key controls include:

Through the risk management processes, the trustees are satisfied that the major risks identified have been adequately managed where necessary. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed. The main risk to the charity for the year under review is the current economic climate, where COVID‐19 has had a significant impact on the ability to fundraise and as a result the trustees have preserved the reserves of the charity by not overspending the funds available to them.

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BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Reference and administrative details Registered Company number CE018897 (England and Wales)

Registered Charity number 1185395

Registered office

7 & 8 Church Street Wimborne Dorset BH21 1JH

Principal address

Broad Reach Beach Road Upton Poole Dorset BH16 5NA

Trustees

Mr N Osborne (resigned 1/9/21) Mr C Stanley (resigned 1/3/21) Ms C Betteridge OBE (resigned 4/7/22) Ms L E Day Rapkins Mr S Eaton Mr S Hitchman Mr J Searight Mr J Patrick Mr S Walker Mrs C P Courage Mr M G Brunt (appointed 29/7/22)

Independent Examiner

Mr M Rees FCCA Kynance Ltd t/as England and Company 7 & 8 Church Street Wimborne Dorset BH21 1JH

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BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Trustees' responsibility statement

The trustees are responsible for preparing the Trustees' Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for the period. In preparing these financial statements, the trustees are required to:

‐ select suitable accounting policies and then apply them consistently;

‐ observe the methods and principles in the Charities SORP;

‐ make judgements and estimates that are reasonable and prudent;

‐ state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

‐ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the UK governing the preparation and dissemination of financial statement may differ from legislation in other jurisdictions.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................................

Mr J Patrick ‐ Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOWRA FOUNDATION

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

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2021.

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

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.

Mr M Rees FCCA Kynance Ltd t/as England and Company 7 & 8 Church Street Wimborne Dorset BH21 1JH

Date: .............................................

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BOWRA FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Period
19/9/19
Year Ended to
30/9/21 30/9/20
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
Income and endowments from
Donations and legacies 40,023 1 40,024 104,070
Charitable activities
Grants 9,658 23,592 33,250 42,454
Total 49,681 23,593 73,274 146,524
Expenditure on
Raising funds 4,852 3,519 8,371 21,198
Charitable activities
Management and administration 3,081 3,081 10,354
Event delivery and charitable activities 45,244 14,528 59,772 27,086
Total 53,177 18,047 71,224 58,638
NET INCOME/(EXPENDITURE) (3,496) 5,546 2,050 87,886
Transfers between funds 9 (5,187) 5,187
Net movement in funds (8,683) 10,733 2,050 87,886
Reconciliation of funds
Total funds brought forward 40,138 47,748 87,886
Total funds carried forward 31,455 58,481 89,936 87,886

The notes form part of these financial statements

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BOWRA FOUNDATION

BALANCE SHEET 30 SEPTEMBER 2021

Unrestricted
Restricted
fund
fund
Notes
£
£
Fixed assets
Tangible assets
5
5,507

Current assets
Stocks
6

10,532
Debtors
7
326

Cash at bank
26,645
50,049
26,971
60,581
Creditors
Amounts falling due within one year
8
(1,023)
(2,100)
Net current assets
25,948
58,481
Total assets less current liabilities
31,455
58,481
NET ASSETS
31,455
58,481
Funds
9
Unrestricted funds
Restricted funds
Total funds
2021
Total
funds
£
5,507
10,532
326
76,694
87,552
(3,123)
84,429
89,936
89,936
31,455
58,481
89,936
2020
Total
funds
£

5,176
56
88,553
93,785
(5,899)
87,886
87,886
87,886
40,138
47,748
87,886

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

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

.............................................

Mr J Patrick ‐ Trustee

The notes form part of these financial statements

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BOWRA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021

1. Accounting policies

Basis of preparing the financial statements

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

Income

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

Expenditure

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

Tangible fixed assets

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

Plant and machinery ‐ 25% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value.

Taxation

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

Fund accounting

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

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

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

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

continued...

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BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

2. Net income/(expenditure)

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

Period
19/9/19
Year Ended to
30/9/21 30/9/20
£ £
Depreciation ‐ owned assets 1,836
Hire of plant and machinery 3,213

3. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 30 September 2021 nor for the period ended 30 September 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2021 nor for the period ended 30 September 2020.

4. Comparatives for the statement of financial activities

Comparatives for the statement of financial activities
Unrestricted
Restricted
fund
fund
£
£
Income and endowments from
Donations and legacies
85,841
18,229
Charitable activities
Grants

42,454
Total
85,841
60,683
Expenditure on
Raising funds
17,824
3,374
Charitable activities
Management and administration
10,354

Event delivery and charitable activities
17,525
9,561
Total
45,703
12,935
NET INCOME
40,138
47,748
Total funds carried forward
40,138
47,748
Total
funds
£
104,070
42,454
146,524
21,198
10,354
27,086
58,638
87,886
87,886

continued...

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BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

5. Tangible fixed assets
Plant and
machinery
£
Cost
Additions 7,343
Depreciation
Charge for year 1,836
Net book value
At 30 September 2021 5,507
At 30 September 2020
6. Stocks
2021 2020
£ £
Finished goods 10,532 5,176
7. Debtors: amounts falling due within one year
2021 2020
£ £
Trade debtors 326 56
8. Creditors: amounts falling due within one year
2021 2020
£ £
Trade creditors 1,023 5,899
Accruals and deferred income 2,100
3,123 5,899
9. Movement in funds
Net Transfers
At movement between At
1/10/20 in funds funds 30/9/21
£ £ £ £
Unrestricted funds
General fund 40,138 (3,496) (5,187) 31,455
Restricted funds
Restricted fund 47,748 5,546 5,187 58,481
TOTAL FUNDS 87,886 2,050 89,936

continued...

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BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

9. Movement in funds ‐ continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 49,681 (53,177) (3,496)
Restricted funds
Restricted fund 23,593 (18,047) 5,546
TOTAL FUNDS 73,274 (71,224) 2,050

Comparatives for movement in funds

Net
movement At
in funds 30/9/20
£ £
Unrestricted funds
General fund 40,138 40,138
Restricted funds
Restricted fund 47,748 47,748
TOTAL FUNDS 87,886 87,886

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

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
85,841
(45,703)
40,138
60,683
(12,935)
47,748
146,524
(58,638)
87,886
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
85,841
(45,703)
40,138
60,683
(12,935)
47,748
146,524
(58,638)
87,886
87,886

continued...

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BOWRA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2021

10. Related party disclosures

The charity has received commercial services during the year from a related party to a trustee, totalling £32,866. The outstanding balance owed to the related party at the year end is £1,023.21.This procurement was done with full board knowledge and support.

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BOWRA FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Period
19/9/19
Year Ended to
30/9/21 30/9/20
£ £
Income and endowments
Donations and legacies
Donations 40,024 104,070
Charitable activities
Grants 33,250 42,454
Total incoming resources 73,274 146,524
Expenditure
Raising donations and legacies
Subcontractors 11,406
Fundraising consumables 4,483 6,767
Catering costs 833 3,025
5,316 21,198
Other trading activities
Opening stock 5,176
Bowra Bags Purchases 8,411
Closing stock (10,532)
3,055
Event delivery and charitable activities
Sundries 27 228
Hire of equipment and machiner 3,213
Subscriptions 48
Training costs 450
Subcontractors 30,978 15,336
Travel and subsistence 15,690 9,021
Advertising 7,338 2,003
Event costs 2,526
59,772 27,086
Management and administration
Management
Insurance 691 760
Subscriptions 180 330
Professional fees 300 8,700
Computer costs 518
1,171 10,308
Finance
Postage and stationery 13
Carried forward 13

This page does not form part of the statutory financial statements

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BOWRA FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Period
19/9/19
Year Ended to
30/9/21 30/9/20
£ £
Finance
Brought forward 13
Bank charges 61 46
74 46
Other
Plant and machinery 1,836
Total resources expended 71,224 58,638
Net income 2,050 87,886

This page does not form part of the statutory financial statements

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