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2022-09-30-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 2022

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 2022

Page
Report of the trustees 1 to 4
Trustees' responsibility statement 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 2022

The trustees are pleased to present their annual report of Bowra Foundation for the year ending 30 September 2022. 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

‐ Deliver a programme of sporting activities to improve mental and physical wellbeing amongst our beneficiaries 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 the 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.

‐1‐

BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022

Achievement and performance

Charitable activities

Post Pandemic, we have allowed our plans to continue to evolve and have resumed engaging with participants directly.

It had always been our intention to deliver against a diversified fundraising strategy. Events were curtailed in the pandemic, so whilst recommencing face to face activities we also continued to invest time in applying for trust, foundation and public sector funding, ensuring we returned a balanced portfolio of income.

Bowra Foundation was fortunate that Lester Brunt Wealth Management hosted its annual fundraising Golf Day raising funds for the charity, towards adaptive sports equipment and committing to supporting Bowra Foundation for another year.

We were extremely grateful to be awarded £35,000 by the Armed Forces Covenant Fund Trust ‐ Afghan Veterans Fund for our outdoor activities project for veterans. Building on the success of former awards which saw veterans join Mark on cycles, walks, kayaks and swims, creating regular opportunities for participation in sport alongside Mark and other brain injury survivors.

Our biggest achievement this year has been to see the opening of our facility at Hamworthy Park in Poole. This is a location where veterans and beneficiaries alike can participate in fully supported activities, alongside our other surf, superhero, outward bound activities, walks and cycles.

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. But we did distribute bags during the year. The Bowra bag remains a prime area of focus as we seek to make it more readily available to anyone who has suffered a neurological trauma. But its delivery must happen supported by appropriate partners and feedback reviews, health and safety assessments etc and the team are working on these now.

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 £122,616 and expenditure for the year amounted to £68,676 giving a net increase in funds of £53,940. At the end of the year, the charity's net assets amounted to £143,876.

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.

‐2‐

BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022

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 2022, free reserves amounted to £82,635. The intention is to keep free reserves above £30,000, which represents 6 months overheads.

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

The strategic plan for Financial Year Ending September 2023 includes the following projects:

‐ Expand the roll out of the Bowra Bag, directly and via partners

‐ Collaborate with local businesses to deliver a weekly adaptive sports session in the Poole area

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

‐ Increase the paid human resource available to Bowra Foundation

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.

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:

‐ comprehensive strategic planning, budgeting and management accounting

‐ established organisational structure and lines of reporting

‐ formal written policies

‐ clear authorities and approval levels

‐ full risk assessment for all events and activities

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 has been to ensure fundraising and beneficiary activities could be recommenced at a pace after the disruption caused by the COVID 19 pandemic. As a result the trustees have raised and spent funds to increase its head count so this risk was mitigated.

Reference and administrative details

Registered Company number

CE018897 (England and Wales)

‐3‐

BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2022

Registered Charity number 1185395

Registered office

7 & 8 Church Street Wimborne Dorset BH21 1JH

Trustees

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) (resigned 19/3/23)

Independent Examiner

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

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

................................................................................ Mr J Patrick ‐ Trustee

‐4‐

BOWRA FOUNDATION

TRUSTEES' RESPONSIBILITY STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2022

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;

‐ 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.

‐5‐

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 2022.

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

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 2022

Unrestricted
Restricted
fund
fund
Notes
£
£
Income and endowments from
Donations and legacies
85,866

Charitable activities
Grants

36,750
Total
85,866
36,750
Expenditure on
Raising funds
2,014
10,077
Charitable activities
Management and administration
7,998
9,299
Event delivery and charitable activities
24,674
14,614
Total
34,686
33,990
NET INCOME
51,180
2,760
Reconciliation of funds
Total funds brought forward
31,455
58,481
Total funds carried forward
82,635
61,241
2022
Total
funds
£
85,866
36,750
122,616
12,091
17,297
39,288
68,676
53,940
89,936
143,876
2021
Total
funds
£
40,024
33,250
73,274
8,371
3,081
59,772
71,224
2,050
87,886
89,936

The notes form part of these financial statements

‐7‐

BOWRA FOUNDATION

BALANCE SHEET 30 SEPTEMBER 2022

Unrestricted
Restricted
fund
fund
Notes
£
£
Fixed assets
Tangible assets
5
13,251

Current assets
Stocks
6

6,308
Debtors
7
14,015
1,750
Cash at bank
56,179
55,159
70,194
63,217
Creditors
Amounts falling due within one year
8
(810)
(1,976)
Net current assets
69,384
61,241
Total assets less current liabilities
82,635
61,241
NET ASSETS
82,635
61,241
Funds
9
Unrestricted funds
Restricted funds
Total funds
2022
Total
funds
£
13,251
6,308
15,765
111,338
133,411
(2,786)
130,625
143,876
143,876
82,635
61,241
143,876
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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2022 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

‐8‐

BOWRA FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

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
Fixtures and fittings 25% on reducing balance
Computer equipment 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.

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...

‐9‐

BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2022

2. Net income/(expenditure)

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

2022 2021
£ £
Depreciation ‐ owned assets 4,416 1,836
Hire of plant and machinery 1,598 3,213

3. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 30 September 2022 nor for the year ended 30 September 2021.

Trustees' expenses

There were trustees' expenses paid for the year ended 30 September 2022 totalling £8,642.34 (2021: £Nil).

4. Comparatives for the statement of financial activities

Unrestricted
Restricted
fund
fund
£
£
Income and endowments from
Donations and legacies
40,024

Charitable activities
Grants
9,658
23,592
Total
49,682
23,592
Expenditure on
Raising funds
4,853
3,518
Charitable activities
Management and administration
3,081

Event delivery and charitable activities
45,244
14,528
Total
53,178
18,046
NET INCOME/(EXPENDITURE)
(3,496)
5,546
Transfers between funds
(5,187)
5,187
Net movement in funds
(8,683)
10,733
Reconciliation of funds
Total funds brought forward
40,138
47,748
Total funds carried forward
31,455
58,481
Total
funds
£
40,024
33,250
73,274
8,371
3,081
59,772
71,224
2,050
2,050
87,886
89,936

continued...

‐10‐

BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2022

5. Tangible fixed assets

5.
Tangible fixed assets
Fixtures
Plant and
and
Computer
machinery
fittings
equipment
Totals
£
£
£
£
Cost
At 1 October 2021
7,343


7,343
Additions
7,103
3,600
1,457
12,160
At 30 September 2022
14,446
3,600
1,457
19,503
Depreciation
At 1 October 2021
1,836


1,836
Charge for year
3,152
900
364
4,416
At 30 September 2022
4,988
900
364
6,252
Net book value
At 30 September 2022
9,458
2,700
1,093
13,251
At 30 September 2021
5,507


5,507
6.
Stocks
2022
2021
£
£
Finished goods
6,308
10,532
7.
Debtors: amounts falling due within one year
2022
2021
£
£
Trade debtors
15,765
326
8.
Creditors: amounts falling due within one year
2022
2021
£
£
Trade creditors
810
1,023
Accruals and deferred income
1,976
2,100
2,786
3,123
9.
Movement in funds
Net
At
movement
At
1/10/21
in funds
30/9/22
£
£
£
Unrestricted funds
General fund
31,455
51,180
82,635
Restricted funds
Restricted fund
58,481
2,760
61,241
TOTAL FUNDS
89,936
53,940
143,876
Totals
£
7,343
12,160
19,503
1,836
4,416
6,252
13,251
5,507
2021
£
10,532
2021
£
326
2021
£
1,023
2,100
3,123

continued...

‐11‐

BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2022

9. Movement in funds ‐ continued

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
£
£
£
85,866
(34,686)
51,180
36,750
(33,990)
2,760
122,616
(68,676)
53,940

Comparatives for 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
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 49,682 (53,178) (3,496)
Restricted funds
Restricted fund 23,592 (18,046) 5,546
TOTAL FUNDS 73,274 (71,224) 2,050

continued...

‐12‐

BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2022

9. Movement in funds ‐ continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
At movement between At
1/10/20 in funds funds 30/9/22
£ £ £ £
Unrestricted funds
General fund 40,138 47,684 (5,187) 82,635
Restricted funds
Restricted fund 47,748 8,306 5,187 61,241
TOTAL FUNDS 87,886 55,990 143,876

A current year 12 months and prior year 12 months combined 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
£
£
£
135,548
(87,864)
47,684
60,342
(52,036)
8,306
195,890
(139,900)
55,990
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
135,548
(87,864)
47,684
60,342
(52,036)
8,306
195,890
(139,900)
55,990
55,990

10. Related party disclosures

The charity has received commercial services during the year from a related party to a trustee, totalling £22,008.28. The outstanding balance owed to the related party at the year end is £Nil.This procurement was done with full board knowledge and support.

‐13‐

BOWRA FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2022

Income and endowments
Donations and legacies
Donations
Charitable activities
Grants
Total incoming resources
Expenditure
Raising donations and legacies
Fundraising consumables
Catering costs
Other trading activities
Opening stock
Bowra Bags Purchases
Closing stock
Event delivery and charitable activities
Sundries
Hire of equipment and machinery
Subcontractors
Travel and subsistence
Advertising
Event costs
Financial reporting
Management and administration
Management
Wages
Insurance
Subscriptions
Professional fees
Finance
Postage and stationery
Bank charges
2022
£
85,866
36,750
122,616
5,059
2,808
7,867
10,532

(6,308)
4,224
10
1,598
19,905
1,978
192
13,629
1,976
39,288
9,372
1,699
370

11,441

56
56
2021
£
40,024
33,250
73,274
4,483
833
5,316
5,176
8,411
(10,532)
3,055
27
3,213
30,978
15,690
7,338
2,526

59,772

691
180
300
1,171
13
61
74

This page does not form part of the statutory financial statements

‐14‐

BOWRA FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2022

Finance
Information technology
Telephone
Other
Plant and machinery
Governance costs
Accountancy and legal fees
Total resources expended
Net income
2022
£
586
4,417
797
68,676
53,940
2021
£

1,836
71,224
2,050

This page does not form part of the statutory financial statements

‐15‐