The trustees', who are also the directors for the purposes of company law present the annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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).
1. Background of the Charity
The Bren Project is a Chester-based charity offering one-to-one supported work placements for people with learning disabilities and autism in Cheshire. We are a registered charity (1111644) and a company limited by guarantee (5551999). We were founded by Peter Sackett and Grant Wells in 2005, and project work began in 2007. Our Mission Statement is: "to develop the social, emotional and economic wellbeing of learning disabled and autistic people through personalised supported workplace opportunities in partnership with our local community.
2. Who We Are
We have a staff team of 12, comprised of a full-time Charity Manager, two part-time Bike Project Supervisors, two part time Cafe Supervisors, two part-time Project Co-Ordinators, one Finance Officer, 3 Job Coaches and a part-time Administration Assistant. We also have a trained and dedicated team of sessional Job Coaches who support beneficiaries while on placement and 14 support volunteers who work with our beneficiaries in our social enterprise cycle workshop. We are based in the Live! New Scene Youth & Community Hub in Newton, Chester, where we have our office and Bren Bikes workshop. We are governed by a dedicated Trustee group comprised of 6 individuals from a wide range of backgrounds, with skills and experience in charity management, project management, disability services, marketing, graphic design, information technology, quality management, fundraising and education. Our Trustees have experience of managing organisations in the private and voluntary sectors and have the commercial awareness to oversee the charity’s activities and future development.
3. Who We Support
We work with people who have learning disabilities or autism from the age of 14 upwards, with no upper age limit. Our work includes young people who are experiencing the transition from education to employment, and those disabled adults seen as ‘hard-to-reach’, i.e. those excluded from mainstream provision and not accessing vocational support elsewhere.
4. Our Bespoke Approach and Ethos
We believe that everyone has the human right to work and engage in productive employment. In 2025, we continue to be the only organisation in Chester and the surrounding area that provides the person-centred, fully supported service that people need to adequately prepare for employment. We are very proud of our approach and confident that this is what makes the difference to the people that we support. We do not offer generic experiences. Instead, we work with individuals to research, identify and adapt their own placement, based on their own needs, skills and aspirations. Our philosophy is to view the supported employment process as a partnership between beneficiaries, parents/carers, schools, businesses, voluntary and community organisations, the public sector and other agencies, all of whom play their part in making the process a success.
5. Project Work
Since our project delivery began in September 2007 we have:
• worked with over 400 beneficiaries;
• managed turnover totalling over £1,000,000;
• received funding from more than 80 funding partners;
• engaged with more than 180 employer partners in all three sectors;
• fostered a wide range of project partners in a wide range of industries;
• received 100% positive post-placement feedback from beneficiaries and their parents/carers.
In setting its objectives, the Trustees have given careful consideration to the Charity Commission's guidance on public benefit.
Key Areas of Work in 2025
The Charity continues to grow and strengthen what it offers to the beneficiaries who remain at the core of our charitable purpose. The number of placements (internal and external) in 2025 represented an all-time record, which is a testament to the hard work and focus of both our employed staff and volunteers.
The timescale for the planning and launch of Bren Brews exceeded all expectations due to the exceptional efforts of all involved but particularly Trustee Laura Dooley and Charity Manager Andy Ashford. We want to thank Laura now she has stepped down as a Trustee to allow her to take on the part-time paid position as Manager of the café project. We were also delighted to recruit an extremely capable Café Manager, Jan Hallows, experienced in both café management and offering workplace opportunities to less-advantaged groups.
Bren Bikes continues to operate at a high level despite its awkward physical restraints in the Live! building. The wonderful 10th anniversary celebration of their work was a great chance to bring together staff, volunteers and beneficiaries, to recognize their achievements. Particular mention has to go to our mechanics, Steve Fidler and Rich Bulkeley, and the amazing crew of “Brengineers”. We particularly enjoyed Pete Sackett’s account of setting up Bren Bikes when he was Charity Manager. Again, thanks to Laura Dooley. Andy Ashford, Kerry McEvoy and John Glendenning for organizing such a special day. And thanks to the Grosvenor Estate for granting us free use of their hospitality facility.
The project to replace the Live! building is still at an embryonic stage and change is unlikely to happen in anything less than a 3-5 year timescale. However, we may be drawn into planning discussions well before that.
We were pleased to welcome Ian Mason as a new Trustee. His legal background will be a valuable addition to the Board’s breadth of expertise. The important role played by Trustees is often overlooked. Whilst they may not have the same ‘visibility’ as other volunteers (often because they are still working in full-time jobs themselves), the uneventful, smooth running of the charity is testament to the careful oversight of all aspects of the charity’s function that they maintain.
It was disappointing that remedial fire safety works at Kingswood meant there was no progress on the bistro project in 2025. However, Your Housing have indicated that works should be completed by early 2026, so we will re-evaluate our position when it materializes as a real prospect. There could be considerable synergy between the café and a bistro at Kingswood, in terms of beneficiary placements, and our healthy financial position means we can consider running both, due to the successful fundraising activities which continued in 2025.
We believe that our Charity is in an excellent position to make continued progress in delivering our charitable aims in 2026. Staff, volunteers and Trustees all approach issues with a ‘can do’ attitude which bodes well for the future of the charity and the wellbeing of those we aim to help.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
Income:
We generated a total of £269,161 income in 2025.
Expenditure:
We have delivered our services as anticipated, to budget, taking into account the in-year changes to income which allowed us to increase our budget and expenditure accordingly.
Our operating expenditure for 2025 stands at £273,665.
Our balance of funds carried forward as at 31 December 2025 stands at £337,595.
A balance of £337,595 is held as our reserve funds,all of which is unrestricted. This is in line with our policy of maintaining at least 6 months running costs at all times in case of issue or withdrawal from a major funder. We have also designated much of the reserves to a new project.
Development plans in 2026.
Looking forward to 2026 the Charity will:
Grow the number of beneficiaries helped by our charity.
Maintain adequate reserves as the Bren Brews project matures and seek to grow the volunteer capacity to support our delivery.
Maintain our engagement with Your Housing re the Kingswood café development. Trustees to weigh up the pros/cons if and when a firm offer materialises, particularly in relation to the charity’s legal structure and staffing capacity, in order to cope with the increased scale and complexity of this project.
Continue to approach trusts and foundations to support our work.
The charity is a company limited by guarantee as defined by the Companies Act 1985 and controlled by its Memorandum and Articles of Association, .
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Membership is open to individuals or organisations which apply to the charity in the form required by the trustees as set out in the governing document. All new staff shall follow the guidelines laid out in the recruitment and selection policy.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of The Bren Project (the charity) for the year ended 31 December 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, 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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 10 to 18 form part of these financial statements.
The notes on pages 10 to 18 form part of these financial statements.
The Bren Project is a private company limited by guarantee incorporated in England and Wales. The registered office is Cholmondeley House, Dee Hills Park, Chester, Cheshire, CH3 5AR.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association. the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Charitable expenditure Rent
Charitable expenditure Repairs & Maintenence
Charitable expenditure Insurance
Charitable expenditure Motor & Travel Costs
Charitable expenditure Legal & professional fees
Charitable expenditure Telephone
Charitable expenditure Other Office costs
Charitable expenditure Staff Training
Charitable expenditure Computer Costs
Charitable expenditure Subscriptions
Charitable expenditure Beneficiary training & support
Charitable expenditure materials & equipment
Charitable expenditure - Fundraising consultancy
Charitable expenditure - donations
Charitable expenditure - advertising
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2024 - none).