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2025-09-30-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 2025

FOR

BOWRA FOUNDATION

BOWRA FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page
Report of the trustees 1 to 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 to 15
Detailed statement of financial activities 16 to 17

BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees are pleased to present their annual report of Bowra Foundation for the year ending 30 September 2025. 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:

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

‐1‐

BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Objectives and activities

Significant activities

It has been a very productive year for the Bowra Foundation charity. After a period of reflection by the trustees, it was agreed a revised strategy was required to allow the charity to evolve to the next stage of development. The strategy has included the recruitment of a new Chair and a new full time CEO. Since the arrival of these two appointees, we have secured the services of the Cranfield Trust to conduct a comprehensive Governance Review. The board have conducted a Skills Audit to identify the skills, experience and knowledge that we need to provide the right support to the executive team as we grow the charity and expand the footprint of our activity. The arrival of the new CEO in July 2025 has resulted in a comprehensive review of our policies and processes and clear identification of the training need for the staff to assure the Board that our operational activity is safe and compliant and the board of trustees are pleased to report their satisfaction with the speed and thoroughness of the CEO's review.

The charity works towards its objectives through various key streams, and the pathway is shown in the refined Beneficiary Journey.

Practical help for people living with the effects of acquired brain injury

This is delivered through the distribution of the BOWRA Bag which is a bespoke tool kit containing items that help promote rehabilitation throughout a beneficiary's recovery journey. The BOWRA Bag was designed by Mark Bowra during his own stroke recovery and contains simple practical items to aid communication and physical rehabilitation, allowing the beneficiary to regain confidence and independence from the hospital bedside to discharge and navigation of their "new normal" in the community. The BOWRA Bag has utility across the health and social care eco‐system as an accelerator to recovery, bridging the gap between clinical intervention and community rehabilitation.

Physical activities

These activities are delivered by bringing together those living with acquired brain injury from civilian society and the members of the Armed Forces Community, including families and carers, to improve quality of life and support those affected through the delivery of a range of physical activities. Collaborative participation provides the opportunity to share experiences, provide peer support and help each other, which builds networks of support, resilience and aids recovery.

The main challenge for those living with the impact of acquired brain injury is the time it takes to recover, it requires input from multiple agencies to facilitate recovery and rehabilitation and a high ratio of supporter to beneficiary, to safely deliver activities and safeguard participants and staff.

In the last year the trustees have completed a review of all its activities, and this involved the suspension of all our activities during September to consolidate what is being delivered, where and by which support organisation. This included the Surf 2 Recovery activity and the participation in the Superhero Tri which impacted the number of activities delivered this year and the income generation. However, the decision, while very difficult especially for our beneficiaries, proved fruitful in terms of consolidation, exploration and confirmation of what we do and could do, as well as a chance for consultation and engagement with our beneficiaries. The beneficiary engagement has yielded a significant amount in terms identifying future pursuits based on their needs and what would help them improve further in their recovery and rehabilitation. As a result, the trustees are confident that the charitable outputs have led to improved outcomes and have met the organizational objectives.

In the last year the following activities have been delivered:

BOWRA Bags

84 Bags to support people with brain injuries to progress their rehabilitation have been delivered nationally. Requests for bags come through the website and we are seeing an increasing number of requests from a wider range of organisations as awareness increases including NHS organisations, other charities and through links with Dorset Council, Headway in Devon and Dorset and across the whole of the UK. We have recently had a request from the USA.

Positive Activities to Support Recovery

BOWRA has delivered a range of inclusive activities that help people living with acquired brain injury rebuild confidence, connection and physical ability, at their own pace, with support around them. The focus has been to create a model of delivery that can be replicated across the South‐West and eventually the UK. Our activities have ranged across 18 different types and included: Adaptive golf, water sports, recumbent trikes, lawn bowls, residential weekends, acoustic shooting, clay pigeon shooting, deep sea fishing, one off trips and events, and walking. It also included walking a significant part of the South West Coastal Path which was led by founder Mark Bowra and he was joined by beneficiaries and supporters alike during each stage of the walk. All these activities have included families and carers. The impact for those living with brain injury has been improved morale for all and resulted in better dexterity and strength.

‐2‐

BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Objectives and activities

In addition to our physical activities we have continued to build on the support we provide to families and carers of our beneficiaries and many of them have been involved in organising and participating in quiz nights and fund raising. This provides them with purpose and shared experience through our peer support network.

We also have compelling case studies showing the impact of the work we do and are working on a BOWRA impact measurement tool to provide a range of metrics to show the importance of the work we do. Working with a number of delivery partners, we are building our networks to enable us to work collaboratively and extend our reach.

People

Volunteering

Work has started on creating a bespoke offer for our volunteers, many from the Armed Forces Community (including family members) to enable us to deliver safe, welcoming activities for our beneficiaries with acquired brain injury and their families/carers. A comprehensive training package will be put in place to provide fulfilling roles and to ensure the safety of our beneficiaries and volunteers.

Staff Team

The staff team is very tautly drawn with only 4 members of staff (2 full time and 2 part time); all working together to ensure the safe, efficient, compliant and effective delivery of BOWRA activity. The recruitment of the charity's first full‐time CEO in July 2025 marked the beginning of a period of development and growth for the organisation, with a focus on governance, training and together with the board of trustees developing and implementing a strategy to ensure the sustainability of the charity.

Trustees

Following the recruitment of the new Chair in April 2025, the priority was to work with the board, focussing on skills audit, governance review and training to build a cohesive and resilient board with the right skills to develop a new strategy and support the staff team. Trustee recruitment has recently been completed, and the diverse and experienced board members are committed to developing the charity and ensuring more beneficiaries benefit from the activities being delivered.

Volunteers

The charity has, since its establishment, been supported by many willing volunteers in fundraising, administration and the event delivery activities of the charity. Many of these come from the Armed Forces Community and have played a vital part in supported our beneficiaries to engage with the activities on offer. 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.

Achievements and performance

Charitable activities

Many of those living with an acquired brain injury are vulnerable to physical and emotional challenges which affects their health, and as a result they can lose significant confidence in their own ability. This is also true in terms of the perception of the public. The BOWRA Foundation challenges this perception for those living with such an injury or illness and the public. Our activities enable improvement in confidence, well‐being, strength and dexterity. We facilitate participation, purpose, determination and support to our beneficiaries and their families and carers. The use of the myriad of skills that former military personnel and their families and carers possess complement those provided by others from the brain injured community in delivering tangible improvements to physical and mental health outcomes which many have never considered possible at the beginning of their "new normal" after a brain injury. The impact of even the smallest improvement for anyone with a brain injury is disproportionately positive not just for the individual who is affected but to their family and friends. This year we have reinforced our relationships with our collaborative partners and extended the reach of our activities including new partnerships with other activity providers and identifying new opportunities across the UK. This year we have run events in Dorset, Devon and the Lake District and across the country to support the recovery and rehabilitation of our beneficiaries, both veteran and civilian, and their families and carers.

In this year we have supported 1446 Beneficiary contacts. This is a conservative estimate as we are improving our data collection methods.

During the year, BOWRA supported activities and peer support opportunities to 86 beneficiaries living with the effect of brain injury, and 176 family members. These sessions created safe, valuable space for connection, shred understanding and mutual encouragement.

As part of our future plans, we want to continue to raise awareness of BOWRA Foundation through online and direct outreach to increase support and encourage potential beneficiaries to request Bowra Bags and participate in events and activities.

‐3‐

BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Achievements and performance

Principal funding sources

The principal funding sources of the charity currently comprise grants, donations from individuals, gifts and services in kind. We would like to thank Greenwich Hospital, The Talbot Village Trust, the Masonic Lodges from across the country, St James' Place Foundation and the individuals who raise funds for BOWRA through their own personal challenges. One of our fund raisers was the son of a beneficiary who canoed down the Yukon River to raise funds for the Foundation.

Financial review

Financial position

As shown on the Statement of Financial Activities, income for the year amounted £110,362 and expenditure for the year amounted to £164,098 giving a net deficit for the year of £53,736. At the end of the year, the charity's net assets amounted to £174,175. The deficit was planned as part of the revised strategy and the recruitment of a full time CEO. Additionally the suspension of our activities for a month reduced our fund raising income and in the previous year we had a single one off donation of £60K which accounted for a surplus last year.

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 the CEO.

Reserves policy

It is the policy of the trustees to keep back free reserves equivalent to 6 months of operating costs which represent £55,000. At 30 September 2025, free reserves amounted to £131,228.

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

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. Despite the fact there has been an overall deficit this year it is one that has been planned to secure the right structure and resource for growth going forward.

Future plans

The continued success of BOWRA Foundation has resulted in a decision to continue to expand. We have operated on minimal staff levels and trustees have been extremely supportive in providing significant assistance in the running of the charity. This year we have recruited a new Chair of Trustees and CEO to guide the organisation into the next phase of its development and recruited additional trustees with appropriate skills to expand our fund‐raising, HR, Governance, marketing and engagement expertise to support our new strategy which was agreed in the early part of 2026. The BOWRA Foundation website has been re‐designed and launched to ensure it is fit for purpose and used as the front door to the charity.

The Trustee Board is continuing the ongoing process of reviewing all aspects of income and expenditure and we have been fortunate to secure a grant from the Armed Forces Covenant Trust Fund which will allow us to expand across the South West and beyond into Wales, Derbyshire and London.

Structure, governance and management

Governing document

Bowra Foundation is a Charitable Incorporated Organisation governed by its Constitution. It is a registered charity within the Charity Commission.

Governing body

The trustees form the governing body of BOWRA Foundation. New trustees are identified by trustees through the mechanism of a skills audit 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, leadership and support.

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BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Structure, 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 CEO and Head of Operations. The CEO attends all board meetings of trustees and regularly reports the board and the chair. The Chair and CEO meet monthly and a written record of their discussions is maintained. Risks are reviewed at each board meeting and all policies have been reviewed and brought up to date. The Cranfield Trust Governance Review which commenced in Oct 25 has helped us identify areas for improvement and we have completed their "Journey to Excellence" to ensure the recommendations are implemented through the establishment of a short life working group for Governance.

On arrival of the new CEO work commenced to address key issues that trustees had identified as a priority. This has included:

‐ Comprehensive strategic planning, budgeting and management accounting

‐ Reviews for all staff and trustees

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. The board reviews the risk register at each meeting of the trustees. 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 the right structures are in place that staff, beneficiaries and the organisation is safe, compliant and well governed.

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

Registered Charity number

1185395

Registered office

Faulkner House 31 West Street Wimborne Dorset BH21 1JS

Trustees

Ms L E Day Rapkins Mr S Eaton Mr S Hitchman Mr J Searight (resigned 21/10/24) Mrs C P Courage Ms H Hobbs Ms N A Murdoch (appointed 31/3/25) Mr P Findlay MBE (appointed 14/1/26) Ms S Purnell (appointed 17/11/25) Ms S Liburd (appointed 1/4/26)

Mr R Astick (appointed 23/4/26)

‐5‐

BOWRA FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Reference and administrative details

Independent Examiner

Mr Keith May Keith May Accounting Services Ltd Office 12A Aura Business Centre Heath Road Skegness PE25 3SJ

15/07/2026

Approved by order of the board of trustees on .... ~~....~~ ............................ 4AED0000-64EA-265D-71CD-08DEE2888D97 ~~....~~ ..... and signed on its behalf by:

...... ~~..............~~ ...................................... 4AED0000-64EA-265D-71BF-08DEE2888D97 ~~...............~~ ....... Ms N A Murdoch ‐ Trustee

‐6‐

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

BOWRA FOUNDATION

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

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the The Charities Act 2011 ('the 2011 Act').

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 8 of the 2011 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 Charity in accordance with the requirements of the Charities Act 2011; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

4AED0000-64EA-265D-71E5-08DEE2888D97

Mr Keith May

Keith May Accounting Services Ltd Office 12A Aura Business Centre Heath Road Skegness PE25 3SJ

15/07/2026

Date: ........ ~~....~~ ............................ 4AED0000-64EA-265D-71E9-08DEE2888D97 ~~....~~ .

‐7‐

BOWRA FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
Restricted
fund
fund
Notes
£
£
Income and endowments from
Donations and legacies
68,052
‐
Charitable activities
Grants
‐
42,310
Total
68,052
42,310
Expenditure on
Raising funds
6,964
9,063
Charitable activities
Management and administration
40,135
41,572
Event delivery and charitable activities
50,975
15,389
Total
98,074
66,024
NET INCOME/(EXPENDITURE)
(30,022)
(23,714)
Transfers between funds
9
527
(527)
Net movement in funds
(29,495)
(24,241)
Reconciliation of funds
Total funds brought forward
160,723
67,188
Total funds carried forward
131,228
42,947		 2025
Total
funds
£
68,052
42,310
110,362
16,027
81,707
66,364
164,098
(53,736)
‐
(53,736)
227,911
174,175		 2024
Total
funds
£
135,057
62,500
197,557
15,769
49,000
67,601
132,370
65,187
‐
65,187
162,724
227,911

The notes form part of these financial statements

‐8‐

BOWRA FOUNDATION

BALANCE SHEET 30 SEPTEMBER 2025

Unrestricted
Restricted
fund
fund
Notes
£
£
Fixed assets
Tangible assets
5
9,790
‐
Current assets
Stocks
6
‐
7,008
Debtors
7
5,463
‐
Cash at bank
118,360
47,353
123,823
54,361
Creditors
Amounts falling due within one year
8
(2,385)
(11,414)
Net current assets
121,438
42,947
Total assets less current liabilities
131,228
42,947
NET ASSETS
131,228
42,947
Funds
9
Unrestricted funds
Restricted funds
Total funds		 2025
Total
funds
£
9,790
7,008
5,463
165,713
178,184
(13,799)
164,385
174,175
174,175
131,228
42,947
174,175		 2024
Total
funds
£
10,519
3,167
27,535
197,355
228,057
(10,665)
217,392
227,911
227,911
160,723
67,188
227,911

The Charity is entitled to exemption from audit under the provisions of the Charities Act 2011 for the year ended 30 September 2025.

The trustees acknowledge their responsibilities for

(a) ensuring that the Charity keeps accounting records which comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008; and

(b) preparing financial statements which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of its incoming resources and application of resources for the financial year in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

These financial statements have been prepared in accordance with the provisions applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

15/07/2026 ~~...~~ 4AED0000-64EA-265D-71D2-08DEE2888D97 ....................

The financial statements were approved by the Board of Trustees and authorised for issue on ....... ~~...~~ 4AED0000-64EA-265D-71D2-08DEE2888D97 .................... ~~...~~ ............ and were signed on its behalf by:

----- Start of picture text -----
.............. 4AED0000-64EA-265D-71D8-08DEE2888D97 ...............................
Ms N A Murdoch ‐ Trustee
----- End of picture text -----

The notes form part of these financial statements

‐9‐

BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charity, 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)' and the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 charity, 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...

‐10‐

BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. Net income/(expenditure)

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

2025 2024
£ £
Depreciation ‐ owned assets 3,264 3,506
Other operating leases 1,365 192

3. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Trustees' expenses

There were trustees' expenses paid for the year ended 30 September 2025 totalling £315 (2024: £5,110).

4. Comparatives for the statement of financial activities

Unrestricted
Restricted
fund
fund
£
£
Income and endowments from
Donations and legacies
134,557
500
Charitable activities
Grants
4,000
58,500
Total
138,557
59,000
Expenditure on
Raising funds
7,901
7,868
Charitable activities
Management and administration
24,677
24,323
Event delivery and charitable activities
59,333
8,268
Total
91,911
40,459
NET INCOME
46,646
18,541
Transfers between funds
10,691
(10,691)
Net movement in funds
57,337
7,850
Reconciliation of funds
Total funds brought forward
103,386
59,338
Total funds carried forward
160,723
67,188		 Total
funds
£
135,057
62,500
197,557
15,769
49,000
67,601
132,370
65,187
‐
65,187
162,724
227,911

continued...

‐11‐

BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. Tangible fixed assets

Fixtures
Plant and
and
Computer
machinery
fittings
equipment
£
£
£
Cost
At 1 October 2024
18,533
3,600
1,457
Additions
‐
‐
2,535
At 30 September 2025
18,533
3,600
3,992
Depreciation
At 1 October 2024
10,148
2,081
842
Charge for year
2,096
380
788
At 30 September 2025
12,244
2,461
1,630
Net book value
At 30 September 2025
6,289
1,139
2,362
At 30 September 2024
8,385
1,519
615
6.
Stocks
2025
£
Finished goods
7,008
7.
Debtors: amounts falling due within one year
2025
£
Trade debtors
3,500
Prepayments and accrued income
1,963
5,463
8.
Creditors: amounts falling due within one year
2025
£
Trade creditors
2,185
Social security and other taxes
3,460
Other creditors
805
Pension liability
161
Accruals and deferred income
7,188
13,799		 Totals
£
23,590
2,535		 Totals
£
23,590
2,535
26,125
13,071
3,264
16,335
9,790
10,519
2024
£
3,167
2024
£
25,000
2,535		 2024
£
3,167
27,535
2024
£
6,766
846
‐
180
2,873
10,665

continued...

‐12‐

BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. Movement in funds

Movement in funds
Net Transfers
At movement between At
1/10/24 in funds funds 30/9/25
£ £ £ £
Unrestricted funds
General fund 160,723 (30,022) 527 131,228
Restricted funds
Restricted fund 67,188 (23,714) (527) 42,947
TOTAL FUNDS 227,911 (53,736) ‐ 174,175
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 68,052 (98,074) (30,022)
Restricted funds
Restricted fund 42,310 (66,024) (23,714)
TOTAL FUNDS 110,362 (164,098) (53,736)

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS		 Net
At
movement
1/10/23
in funds
£
£
103,386
46,646
59,338
18,541
162,724
65,187		 Transfers
between
funds
£
10,691
(10,691)
‐		 At
30/9/24
£
160,723
67,188
227,911

continued...

‐13‐

BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. Movement in funds ‐ continued

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
£
£
£
138,557
(91,911)
46,646
59,000
(40,459)
18,541
197,557
(132,370)
65,187

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

Unrestricted funds
General fund
Restricted funds
Restricted fund
TOTAL FUNDS		 Net
At
movement
1/10/23
in funds
£
£
103,386
16,624
59,338
(5,173)
162,724
11,451		 Transfers
between
funds
£
11,218
(11,218)
‐		 At
30/9/25
£
131,228
42,947
174,175

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
£
£
£
206,609
(189,985)
16,624
101,310
(106,483)
(5,173)
307,919
(296,468)
11,451

continued...

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BOWRA FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. Related party disclosures

The charity has received commercial services during the year from a related party to trustees, totalling £5,565. The outstanding balance owed to the related party at the year end is £1,449. 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 2025

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
Serviced office costs
Closing stock
Event delivery and charitable activities
Sundries
Training costs
Consultants
Travel and subsistence
Advertising
Event costs
Management and administration
Management
Wages
Pensions
Insurance
Subscriptions
Computer costs
Finance
Postage and stationery
Bank charges		 2025
£
68,052
42,310
110,362
3,507
4,514
8,021
3,167
10,482
1,365
(7,008)
8,006
80
2,200
32,864
7,009
2,356
21,855
66,364
63,963
652
1,599
2,860
2,699
71,773
733
44
777		 2024
£
135,057
62,500
197,557
3,738
4,650
8,388
‐
10,356
192
(3,167)
7,381
‐
‐
37,336
10,990
‐
19,275
67,601
39,509
396
1,749
1,683
10
43,347
408
27
435

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 2025

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Finance
Information technology
Telephone
Other
Depreciation
Governance costs
Accountancy and legal fees
Total resources expended
Net (expenditure)/income		 2025
£
374
3,263
5,520
164,098
(53,736)		 2024
£
377
3,506
1,335
132,370
65,187

This page does not form part of the statutory financial statements

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