2022-03-31-accounts - Headway Essex

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

						Page
Reference and administrative details of		the	Charity, its Trustees		and advisers
The Work ofHeadway	Essex and Chairman		and Chief Executive's		report	2-6
Trustees' report						7-17
Trustees' responsibilities statement						18
Independent auditors'	report on the financial statements					19 -22
Statement offinancial	activities					23
Balance sheet						24-25
Statement ofcash flows
Notes tothe financial	statements					27-45
The following pages do	noi form part ofthe	statutory		financial statements:
Charity Detailed income and expenditure		account and summaries

REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	DETAILS OF THE CHARITY, ITSTRUSTEES AND ADVISERS
			FOR THE YEAR ENDED 31 MARCH 2022
Trustees			Alan Bacon, Chair
			Chris White-Thomson
			David Perkins,	Treasurer
			BobJuniper
			Anthony Emms
			Diana Collins
			Rob Warren
Company	registered
number			2674755
Charity registered
number			1008807
Registered		office	The Headway	Centre
			Woodland Walk
			Colchester
			CO4 6DH
Finance Manager 8			Gemma Perkins
Company	Secretary
Chief Executive Officer			Joanna Wright
Head ofServices			Stella Karins -	Head ofBrain Injury Services
Independent		auditors	Griffin Chapman
			Chartered Accountants
			485The Cedars
			Apex 12
			Old Ipswich Road
			Colchester
			Essex
			CO7 7QR
Bankers			CAF Bank Ltd
			25 Kings Hill Avenue
			Kings Hill
			West Mailing
			Kent
			ME194JQ
			Lloyds Bank PLC
			27 High Street
			Colchester
			CO1 1DU

				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				2022	2022	2022	2021
			Note	E	E	E	E
Income from:
Donations and	legacies			79,638	548,466	628,104	365,291
Charitable activities				243,610		243,610	210,179
Other trading activities				51,330		51,330	29,155
Investments				132		132	356
Other income				495		495	225
Total income				375,205	548,466	923,671	605,205
Expenditure on:
Raising funds			8	163,560		163,560	151,434
Charitable activities			9	260,922	259,246	520,168	488,030
Total expenditure				424,482	259,246	683,728	639,454
Net movement	in funds			(49,277)	289,220	239,943	(34,258)
Reconciliation	offunds:
Total funds brought		forward		592,126	352,764	944,890	979,148
Net movement	in funds			(49,277)	289,220	239,943	(34,258)
Total funds carried forward				542,849	641,984	1,184,833	944,890

					2022		2021
			Note		K
Fixed assets
Tangible assets			14		410,073		390,243
					410,073		390,243
Current assets
Stocks			15	631		1,172
Debtors			16	327,260		70,451
Cash at bank and	in hand			514,648		529,774
				842,540		601,407
Creditors: amounts	falling due within one
year			17	(67,780)		(45,410)
Net current assets					774,760		555,997
Total assets less	current liabilities				1,184,833		946,240
Creditors: amounts	falling due after more
than one year			18				(1,350)
Net assets excluding		pension asset			1,184,833		944,890
Total net assets					1,184,833		944,890
Charity funds
Restricted funds			20		641,984		352 754
Unrestricted funds
Designated funds			20	125,000		200,000
General funds			20	417,849		392126
Total unrestricted	funds		20		542,849		592,126
Total funds					1,184,833		944,890

over their estimated usef	ul lives, using th	e straight-line method.
Depreciation is provided	on the following	basis:
Freehold property		2% straight line on valuation	of building
Motor vehicles		25% and 33.3%
Fixtures and fittings		25% and 33.3%,and over 15	years

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2022	2022	2022	2021
		6	6	K	5
Grants	and other service contract income
Day Care					2,500
Attendance - Day Care		235,535		235,535	207,257
Minibus	income - Day Care	1,159		1,159	188
Training	- CSS	122		122
Attendance - South Hub		6,794		6,794	234
		243,610		243,610	210,179
Total 2021		207,679	2,500	210,179

			Unrestricted	Total	Total
			funds	funds	funds
			2022	2022	2021
			6	6
	Fundraising	events	50,949	50,949	29,145
	Trading		381	381	10
			51,330	51,330	29,155
6.	Investment	income

			Unrestricted	Total	Total
			funds	funds	funds
			2022	2022	2021
				5	Z
Bank	deposit	interest	132	132	355

						Unrestricted	Total	Total
						funds	funds	funds
						2022	2022	2021
						6	f.	5
Other income						495	495	225
Expenditure		on	raising funds
Costs ofraising			voluntary		income
						Unrestricted	Total	Total
						funds	funds	funds
						2022	2022	2021
						6	8
Premises expenses						26,542	26,542	23,575
Other overheads						738	738	1,465
Office expenses						7,458	7,458	5,111
Service expenses						1,000	1,000	201
Fundraising	promotion			costs		1,435	1,435	1,785
Fundraising	events					12,897	12,897	278
Other expenses						103	103
Other personnel			costs			1,204	1,204	1,055
Staff costs						106,859	106,859	112,662
Depreciation						3,051	3,051	5,091
						161,287	161,287	151,229
Fundraising		trading		expenses
						Unrestricted	Total	Total
						funds	funds	funds
						2022 F	2022f	2021
Cost ofgoods		sold				2,273	2,273	205

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2022	2022	2022	2021
			6	6	K	8
Attendance	- Day Care		67,599	156,922	224,521	147,401
Community	Support		147,132	21,586	168,718	160,'192
Big Lottery	Fund - South	Essex Hub		80,738	80,738	139,222
Support costs			46,191		46,191	41,215
			260,922	259,246	520,168	488,030
Total 2021			138,624	349,406	488,030
Analysis ofexpenditure		by activities
			Activities
			undertaken	Support	Total	Total
			directly	costs	funds	funds
			2022	2022	2022	2021
				6	6
Attendance	- Day Care		224,521		224,521	147,401
Community	Support		168,718		168,718	160,192
Big Lottery Fund - South		Essex Hub	80,738		80,738	139,222
Support costs				46,191	46,191	41,215
			473,977	46,191	520,168	488,030
Total 2021			446,814	41,216	488,030

		Total	Total
		funds	funds
		2022 5	2021f
Staff costs		330,633	348,405
Depreciation		17,063	21,050
Other personnel	expenses	6,926	10,405
Premises expenses		41,771	7,505
Other overheads		1,993	2,710
Service expenses		43,329	30,520
Office expenses		17,207	18,383
Other expenses		149	434
Sundry fixed assets		4,410	6,770
Transport expenses		10,496	1,621
		473,977	448,814
Analysis ofsupport costs
		Total	Total
		funds	funds
		2022f	2021f
Staff costs		28,591	28,156
Depreciation		1,700	1,85'I
Other personnel	expenses	879	1,010
Premises expenses		1,008	418
Other overheads		6,875	4,256
Service expenses		77	37
Office expenses		1,450	1,632
Sundry fixed assets		451	140
Auditors remuneration		5,160	3,715
		46,191	41,216

services of Staff costs	K1,200(20	21-8Nil).		,
				2022	2021
				E
Wages and	salaries			423,807	447,081
Social security costs				33,007	33,839
Contribution	to defined	contribution	pension schemes	9,269	9,304
				466,083	490,224

Day Care
Community	Support Service
Fundraising,	Publicity and Finance
Governance	ofthe Charity

2022	2021
No.	No.
19	19

		Freehold	Motor	Fixtures and
		property	vehicles	fittings	Total
		E	E	E	E
	Cost or valuation
	At 1 April 2021	350,000	37,310	157,218	544,528
	Additions		23,350	18,294	41,644
	Disposals		(37,310)		(37,310)
	At 31 March 2022	350,000	23,350	175,512	548,862
	Depreciation
	At 1 April 2021	3,000	37,310	113,975	154,285
	Charge for the year	3,000		18,814	21,814
	On disposals		(37,310)		(37,310)
	At 31 March 2022	6,000		132,789	138,789
	Net book value
	At 31 March 2022	344,000	23,350	42,723	410,073
	At31March 2021	347,000		43,243	390,243
15.	Stocks
				2022	2021
				E	E
	Finished goods and goods for resale			631	1,172

16.	Debtors
						2022f	2021f
	Due within one year
	Other debtors					286,295	40,533
	Prepayments and accrued		income			40,965	29,928
						327,260	70,481
17.	Creditors: Amounts	falling due within one year
						2022f	2021f
	Other taxation and social		security			9,567	9,033
	Obligations under finance		lease and hire purchase		contracts	1,350	2,700
	Other creditors					29,350	9,422
	Accruals and deferred	income				27,513	24,255
						67,780	45,410
18.	Creditors: Amounts	falling due after more than			one year
						2022f	2021f
	Net obligations under	finance lease and hire purchase contracts					1,350
19.	Financial instruments
						2022 f	2021 f
	Financial assets
	Financial assets measured		at fair value through	income and expenditure		514,649	529,774

Statement offunds
Statement offunds	- current	year
						Balance at
		Balance at 1			Transfers	31 March
		April 2021	Income	Expenditure	in/out	2022
		E	6			6
Unrestricted funds
Designated funds
South Essex Day Care		25,000				25,000
Property fund		175,000			(75,000)	100,000
		200,000			(75,000)	125,000
General funds
General Funds		321,455	375,205	(403,858)	33,356	326,158
General Funds re fixed assets		70,671		(20,624)	41,644	91,691
		392,126	375,205	(424,482)	75,000	417,849
Total Unrestricted	funds	592,126	375,205	(424,482)		542,&49
Restricted funds
Specific grants and	donations	1,191	156,840	(158,031)
Day Centre Purchase		318,382				318,382
Big Lottery Fund - South
Essex Hub		33,191		(33,191)
Community Fund - South
Essex Hub			234,582	(45,524)		189,058
Improving Lives Fund			108,606	(22,500)		86,106
Minibus purchase			36,000			36,000
CBC Realising ambitions			12,438			12,438
		352,764	548,466	(259,246)		641,984
Total offunds		944,890	923,671	(683,728)		1,184,833

Statement offunds	(continued)
Statement offunds	- prior year
					Balance at
		Balance at			31March
		1April 2020	Income	Expendl tun:	2021
		6	8	6
Unrestricted funds
Designated funds
South Essex Day Care		25,000			25,000
Property fund		175,000			175,000
		200,000			200,000
General funds
General Funds		313,192	401,283	(322,349)	392,126
Total Unrestricted	funds	5'13,192	401,283	(322349)	592,126
Restricted funds
Specific grants and	donations	2,777	135,541	(137,127)	1,191
Day Centre Purchase		250,000	68,382		318,382
Big Lottery Fund - South Essex Hub		168,358		(135,167)	33,191
Extension - various		11,023		(11,023)
Extension - Big Lottery Fund		33,798		(33,798)
		465,956	203,923	(317,115)	352,764
Total offunds		979,148	605,206	(639,464)	944,890

Summary	offunds - cu	rrent year
						Balance at
		Balance at 1			Transfers	31 March
		April 2021f	Income f	Expenditure f	in/outf	2022f
Designated	funds	200,000			(75,000)	125,000
General funds		392,126	375,205	(424,482)	75,000	417,849
Restricted	funds	352,764	548,466	(259,246)		641,984
		944,890	923,671	(683,728)		1,184,833

Summary	offunds - prior year
					Ba/ance at
		Balance at			31March
		1April 2020f	Income f	Expenditure	2021 f
Designated	funds	200,000			200,000
General funds		313,192	401,283	(322,349)	392,126
Restricted	funds	465,956	203,923	(317,115)	352,764
		979,148	S05,20S	(S39,464)	944,890

Analysis	of n	et asse	ts	between funds - cur	rent year
					Unrestricted	Restricted	Total
					funds	funds	funds
					2022f	2022	2022
Tangible	fixed	assets			91,691	318,382	410,073
Current	assets				465,000	377,540	&42,540
Creditors	due	within	one	year	(13,842)	(53,938)	(67,780)
Total					542,849	641,984	1,184,833

	Analysis ofnet as	sets	between f	unds	- prior	ye	ar
								Unrestricted	Restricted	Total
								funds	funds	funds
								202'/	2021	2021
								5	5
	Tangible fixed assets							70,671	319,572	390,243
	Current assets							560,762	40,645	601,407
	Creditors due within	one year						(37,957)	(7,453)	(45,410)
	Creditors due in more than one year							(1,350)		(1,350)
	Totaf							592,126	352,764	944,890
23.	Reconciliation of	net	movement	in funds to		net	cash flow	from operating	activities
									2022	2021
									6
	Net income/expenditure		for the	year	(as	per	Statement	of Financial
	Activities)								239,943	(34,258)
	Adjustments for:
	Depreciation charges								21,814	28,002
	Dividends, interests	and rents from		investments					(132)	(356)
	Decrease in stocks								541	205
	Decrease/(increase)	in	debtors						(256,799)	412,725
	Increase/(decrease)	in	creditors						21,020	(53,440)
	Revaluation offreehold		property							(28,462)
	Net cash provided	by	operating	activities					26,387	324,416
24.	Analysis ofcash and		cash equivalents
									2022	2021f
	Cash in hand								514,649	529,774
	Total cash and cash equivalents								514,649	529,774

Net obligations	repayable:	2022 8	2021
Within one year		1,350	2700
Between one and	five years		1,350
Total		1,350	4,050

				2022 6	2022 6	2021f	2021
Gross income in the	reporting		period		923,671		505,206
Less:
Cost ofgenerating	voluntary		income
Wages				97,503		102,542
Social security				7,226		7,758
Pension				2,130		2,252
Other personnel expenses				1,204		1,055
Premises and insurance		expenses		26,542		23,575
Other overheads				738		1,486
Service expenses				1,000		201
Office expenses				7,458		5,111
Fundraising promotion		costs		1,435		1,785
Fundraising events				12,897		278
Other expenses				103
Depreciation oftangible		assets		3,051		5,091
Cost ofgoods sold				2,273		205
					163,560		151,434
Charitable Activities
Wages				300,789		319,224
Social security				23,330		23,693
Pension				6,514		6,489
Other personnel expenses				6,926		10,405
Premises and insurance		expenses		41,771		7,505
Other overheads				1,993		2,710
Sundry fixed assets				4,410		5,770
Service expenses				43,329		30,520
Transport expenses				10,496		1,621
Office expenses				17,207		15,383
Other expenses				150		434
Depreciation oftangible		fixed assets		17,063		21,060
					473,978		445,814
Governance costs
Wages				25,514		25,215
Social security				2,451		2,388
Pension				625		553

				2022	2022	2021	2021
				E	F		8
Auditors remuneration				5,160		3,715
Other personnel	expenses			879		1,010
Premises and insurance		expenses		1,008		419
Other overheads				6,875		4,256
Sundry fixed assets				451		140
Service expenses				77		38
Office expenses				1,450		1,831
Depreciation of	tangible	fixed assets		1,700		1,851
					46,190		41,218
Total expenditure					683,728		639,464
Net income/(expenditure)		before taxation	for the
reporting period					239,943		(34,258)
Tax payable
Net income/(expenditure)		for the reporting	period		239,943		(34,258)
Surplus/(Deficit)	for the	reporting period			239,943		(34,258)
Surplus brought	forward	at 1 April 2021			944,890		979,148
Surplus carried	forward	at 31 March 2022			1,184,833		944,890