2023-03-31-accounts - Headway Essex

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				Page
Reference and administrative details of		the Charity, Its Trustees and advisers
Chairman's statement
Trustees' report				7-16
Trustees' responsibilities statement				17
Independent auditors'	report on the financial statements			18-22
Statement offinancial	activities			23
Balance sheet				24-25
Statement ofcash flows				26
Notes tothe financial	statements			27-45
The following pages do	not form part of the	statutory	financial statements:
Charity Detailed income and expenditure		account	and summaries

REFERENCE	REFERENCE	REFERENCE	AND ADIIIIINISTRATIVE	AND ADIIIIINISTRATIVE	DETAILS OFTHE CHARITY, ITSTRUSTEES AND ADVISERS	DETAILS OFTHE CHARITY, ITSTRUSTEES AND ADVISERS	DETAILS OFTHE CHARITY, ITSTRUSTEES AND ADVISERS
				FOR THE YEAR			ENDED 31 MARCH 2023
Trustees				Alan Bacon, Chair
				Chris White-Thomson
				David Parkins,	Treasurer
				Bob Juniper
				Anthony Emma
				Diana Collins
				Rob Warren
				Jason Cater (appointed			13October 2022)
				Neil Parrett (appointed		13October 2022)
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 Kerins -	Head of	Brain Injury Services
Independent		auditors		Griffin Chapman
				Chartered Accountants
				4&5The 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
		Note	2023 2	2023 2	2023 2	2022f
Income from:
Donations and legacies			70,480	149,139	219,619	828,104
Charitable activities			350,326		350,326	243,810
Other trading activities			76,186		76,186	51,330
Investments			2,244		2,244	132
Other income			235		235	495
Total income			499,471	149,139	648,610	823,871
Expenditure on:
Raising funds		8	184,283		184,283	153,5SO
Charitable activities		9	315,943	261,318	577,261	520,188
Total expenditure			500,226	261,318	761,544	S83,728
Net (expenditure)/income			(755)	(112,179)	(112,934)	239,943
Transfers between	funds	20	49,542	(49,542)
Net movement in	funds		48,787	(161,721)	(112,934)	239,943
Reconciliation of	funds:
Total funds brought	forward		542,849	641,984	1,184,833	944,890
Net movement in funds			48,787	(161,721)	(112,934)	239,943
Total funds carried forward			591,636	480,263	1,071,899	1,184,833

			Unrestricted	Total	Total
			funds	funds	funds
			2023 2	2023 2	2022f
Attendance		- Day Care	270,553	270)553	235,263
Minibus	income - Day Care		1,513	1,513	1,159
Training	-	CSS			122
Attendance		-CSS	78,260	78,260	7,088
			350,326	350,326	243,810

		Unrestricted	Total	Total
		funds	funds	funds
		2023	2023	2022
		6	2
Fundraising	events	75,899	75,899	50,949
Trading		287	287	381
		76,186	76,186	51,330

			Unrestricted	Total	Total
			funds	funds	funds
			2023 2	2023 2	2022f
Bank	deposit	interest	2,244	2,244	132

				Unrestricted	Total	Total
				funds	funds	funds
				2023	2023	2022
				6	2
Premises expenses				28,863	28,863	26,542
Other overheads				903	903	2,502
Office expenses				8,219	8,219	7,456
Service expenses				1,859	1,859	1,000
Fundraising	promotion		costs	1,775	1,775	1,435
Fundraising	events			15,951	15,951	12,697
Other expenses				412	412	103
Other personnel		costs		1,728	1,728	1,204
Staff costs				122,900	122,900	106,659
Depreciation				1,554	1,554	3,051
				184,164	184,164	163,051
Fundraislng	trading		expenses
				Unrestricted	Total	Total
				funds	funds	funds
				2023	2023	2022
				6	2
Cost of goods sold				119	119	509

	Unrestricted	Restricted
	funds	funds	Total	Total
	2023	2023	2023	2022
	2	2	2
Grants and other service contract income-
Day Care	25,971	165,404	191,375	224,521
Attendance - Day Care	243,367		243,367	188,718
Big Lottery Fund - South Essex Hub		95,914	95,914	80,738
Support costs	46,605		46,605	48,191
	315,943	261,316	577,261	520,188
Total 2022	280,923	259,245	520,188

			Activities
			undertaken	Support	Total	Total
			directly	costs	funds	funds
			2023	2023	2023	2022
			2	2	2
Grants	and	other service contract income-
Day Care			191,375		191,375	224,521
Attendance		- Day Care	243,367		243,367	168,718
Minibus	income - Day Care		95,914		95,914	80,738
Grants	and	other service contract income-
CSS				46,605	46,605	48,191
			530,656	46,605	577,261	520,168
Total2	022		473,977	46,191	520,168

		Total	Total
		funds	funds
		2023	2022
		2
Staff costs		387,745	330,833
Depreciation		19,981	17,063
Other personnel	expenses	5,929	8,926
Premises expenses		40,027	41,771
Other overheads		2,763	1,993
Service expenses		51,165	43,329
Office expenses		17,838	17,207
Other expenses		277	149
Sundry fixed assets		3,741	4,410
Transport expenses		5,745	10,496
Gain on disposal	of fixed asset	(4,555)
		530,656	473,977
Analysis of support costs
		Total	Total
		funds	funds
		2023	2022
		2
Staff costs		31,598	28,591
Depreciation		980	1,700
Other personnel	expenses	360	879
Premises expenses		2,285	2,458
Other overheads		5,814	6,875
Service expenses		288	77
Sundry fixed assets			451
Auditors remuneration		5,280	5,160
		46,605	46,191

services of Staff costs	f1,200(20	22-f1,200)	.
				2023f	2022f
Wages and	salaries			490,055	423,807
Social security costs				41,502	33,007
Contribution	to defined	contribution	pension schemes	10,686	9,269
				542,243	466,083

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

	Freehold	Motor	Fixtures and
	property 2	vehicles 2	fittings 6	Total 2
Cost or valuation
At 1 April 2022	350,000	23,350	175,512	548,862
Additions		52,908	10,629	63,537
Disposals		(23,350)		(23,350)
At 31 March 2023	350,000	52,908	186,141	589,049
Depreciation
At 1 April 2022	6,000		132,789	138,789
Charge for the year	3,000	6,772	12,742	22,514
On disposals		(3,405)		(3,405)
At 31 March 2023	9,000	3,367	145,531	157,898
Net book value
At 31 March 2023	341,000	49,541	40,610	431,151
At31March 2022	344,000	23,350	42,723	410,073

Stocks
						2023	2022
						2
Finished	goods	and	goods	for	resale	512	631

					2023	2022
					8
Due within	one year
Other debtors					181,274	286,295
Prepayments		and accrued income			30,544	40,965
					211,818	327,260
Creditors:	Amounts		falling due within one year
					2023 9	2022f
Trade creditors					4,215
Other taxation		and social security			10,673	9,567
Obligations	under finance lease and hire purchase contracts				1,479	1,350
Other creditors					2,790	29,350
Accruals and		deferred	income		21,359	27,513
					40,516	67,780
Creditors:	Amounts		falling due after more than one	year
					2023	2022
					C
Net obligations		under	finance lease and hire purchase	contracts	4,804

Statement offunds
Statement offunds	- current	year
						Balance at
		Balance at 1			Transfers	31 March
		April 2022f	Income 8	Expenditure 2	in/out 2	2023 2
Unrestricted funds
Designated funds
South Essex Day Care		25,000				25,000
Property fund		100,000				100,000
		125,000				125,000
General funds
General Funds		326,158	499,471	(471,763)		353,866
General funds re fixed assets		91,691		(28,463)	49,542	112,770
		417,849	499,471	(500,226)	49,542	466,636
Total Unrestricted	funds	542,849	499,471	(500,226)	49,542	591,636
Restricted funds
Specific grants and	donations		116,387	(113,760)		2,627
Day Centre Purchase		318,382				318,382
Tendring CVS			15,843			15,843
Community Fund - South Essex Hub		189,058		(86,753)		102,305
Improving Lives Fund		86,106		(45,000)		41,106
Minibus purchase		36,000	16,909	(3,367)	(49,542)
CBC Realising ambitions		12,438		(12,438)
		641,984	149,139	(261,318)	(49,542)	480,263
Total offunds		1,184,833	648,610	(761,544)		1,071,899

Statement offunds	- prior year
						Balance al
		Balance at			Transfers	31March
		I April 2021	Income f	Expenditure	in/out	2022f
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
Generalfunds
General Funds		321,455	375,205	(403,858)	33,356	326,158
General funds re fixed assets		70,671		(20,624)	41,S44	91,691
		392,126	375,205	(424,482)	75,000	417,849
Total Unrestricted	funds	592,126	375,205	(424,482)		542,849
Restricted funds
Specific grants and	donations	1,191	156,840	(158,03I)
Day Centre Purchase		318,382				318,382
Big Lottery Fund -South Essex Hub		33,191		(33,191)
Community Fund - Essex Hub	South		234,582	(45,524)		189,058
Improving Lives Fund			108,606	(22,500)		86,10S
Minibus purchase			36,000			36,000
CBC Realising ambitions			12,438			12438
		352,764	548,4SS	(259,246)		641,984
Total offunds		944,890	923,671	(683,728)		I,184,833

Summary	offunds - cur	rent year
						Balance at
		Balance at 1			Transfers	31 March
		April 2022	Income	Expenditure	in/out	2023
		2	2	2	2	2
Designated	funds	1251000				125,000
General funds		417,849	499,471	(500,226)	49,542	466,636
Restricted	funds	641,984	149,139	(261,318)	(49,542)	480,263
		t&184,833	648,610	(761,544)		1,071,899

						Balance at
		Balance at			Transfers	31March
		I April 2021	Income f	Expenditure	inloutf	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	923,67t	(683,728)		1,184,833

Analysis	of n	et assets between funds - current	year
			Unrestricted	Restricted	Total
			funds	funds	funds
			2023	2023	2023
			2	6	2
Tangible	fixed	assets	112,769	318,382	431,151
Current	assets		524,187	161,881	686,068
Creditors	due	within one year	(40,516)		(40,516)
Creditors	due	in more than one year	(4,804)		(4,804)
Total			591,636	480,263	1,071,899

	Analysis of net as	sets	betwe	en f	unds	- pri	or	yea	r
										Unrestricted		Restricted	Tctsf
											funds	funds	funds
											2022	2022	2022f
	Tangible fixed assets										91,691	318,382	410,073
	Current assets										465,000	377,540	842540
	Creditors due within	one year									(13,842)	(53,938)	(67,780)
	Total										542,849	641,984	1,184,833
23.	Reconciliation of	net	movement		in funds to			net	cash flow	from	operating	activities
												2023 2	2022f
	Net income/expenditure		for	the	year	(as		per	Statement	of	Financial
	Activities)											(112,934)	239,943
	Adjustments for:
	Depreciation charges											22,514	21,814
	Dividends, interests	and rents		from investments								(2,244)	(132)
	Loss/(profit) on the	sale of fixed assets										(4,555)
	Decrease in stocks											119	541
	Decrease/(increase)	in	debtors									115,442	(256,799)
	Increase/(decrease)	in	creditors									(22,450)	21,020
	Net cash provided	by/(used		in) operating			activities					(4,118)	26,387
24.	Analysis of cash and		cash equivalents
												2023	2022
												2
	Cash in hand											473,738	514,649
	Total cash and cash equivalents											473,735	514,649

			2023	2022
			2
Not later than		1 year	41,869	53,913
Later than	1 year and not later than 5years		35,969	77,838
			77,838	131,751

					2023f	2023 2	2022f	2022f
Gross income in the	reporting			period		648,610		923,671
Less:
Cost ofgenerating	voluntary			income
Wages					111,775		97,503
Social security					8,681		7,226
Pension					2,445		2, 130
Other personnel expenses					1,728		1,204
Premises and insurance		expenses			28,863		26,542
Other overheads					903		738
Service expenses					1,859		1,000
Office expenses					8,219		7458
Funraising promotion	costs				1,775		1,435
Fundraising events					15,951		12,597
Other expenses					412		103
Depreciation of tangible		assets			1,554		3,051
Cost ofgoods sold					119		2,273
						184,284		163,560
Charitable Activities
Wages					350,162		300,789
Social security					30,004		23,330
Pension					7,578		5,514
Other personnel expenses					5,929		5,925
Premises and insurance		expenses			40,027		41,771
Other overheads					2,763		1,993
Sundry fixed assets					3,740		4,410
Service expenses					51,165		43,329
Transport expenses					5,745		10,496
Office expenses					17,838		17,207
Other expenses					278		150
Depreciation of tangible		fixed assets			19,980		17,053
Gain on disposal of	tangible		fixed asset		(4,555)
						530,654		473,978
Governance costs
Wages					28,118		25,514

				2023 2	2023 2	2022f	2022
Social security				2,817		2,451
Pension				663		625
Auditors remuneration				5,280		5,180
Other personnel	expenses			360		879
Premises and insurance		expenses		857		1,008
Other overheads				5,815		8,875
Sundry fixed assets						451
Service expenses				288		77
Office expenses				1,428		1,450
Depreciation of	tangible	fixed assets		980		1,700
					46,606		46,190
Total expenditure					761,544		683,728
Net (expenditure)/income		before taxatlon	for the
reporting period					(112,934)		239,943
Tax payable
Net (expenditure)/income		for the reporting	period		(112,934)		239,943
(Deficit)/Surplus	for the	reporting period			(112,934)		239,943
Surplus brought	forward	at 1 April 2022			1,184,833		944,890
					1,071,899		1,184,833
The notes on pages 27to		45 form part ofthese financial		statements.