Coinpany registration niimber.. 3758806 Cliarity registration niimber.. 1077770 Headway Noith Staffoidshii"e (Head Injui'ies Association) Ltd (A coinpatty li]nited by guarantee) Al￿w￿l Report and Fiiwicial Statenients foi. tlie Year Ended 30 April 2023 Dwyl Del￿0￿ ACMA VAST The Dudson CeJitr¢ Hailley Stoke-oii-Trent STI 5DD Headivay Nol'th Staffoi'dshii'e (Head Injui'les Associatloji) Ltd Contellts R¢fei'ellc¢ ond Administt8t£v¢ Details Tnjstees Report 2to5 Independent Bxaniinerfs Rewrt Ststeillellt of Financial Activities 7t08 BxlaDce Slitet Notes to the Financial Statements IOto21 Headivay Noi'tli Staffoi'dsliire (Head Iiijiiries Assoclation) Ltd Refei'ence aiid Adiiiinistrative Details Ti'ustets Trudi Massey Michelle Gutw¢ry JoaT￿¢ Lalldcts Irene Abbotts S8rAlTr Tudor-Allsell G￿￿￿1& Mei'eer OtlieR' Offlcers D Hill Reglstei'ed Offlcc Headway House Eldci. Road Cobi'idge Stokc-nti-Tr¢iit ST6 2JE Cliai'lty Regi$trAtion Niiiiibei. 1077770 Bankei'$ Co-operative Bliik PIC 2 Toiwi RoAd Hanley Stoke-on-TrpAit STI 2JE Iiidepejideiil examiller Datyl Dellson ACMA VAST Th¢ thidson Centre Hanley Stoke-on.Tr¢nt STI 5DD Solleltoi's: Freetlis LLP Solicitor8 Cljurcbill HoLtse Re8ellt Road Stoke-oii-Tirnt STI 3RQ Headivay Htsuse Bldei Road Cobridge Stokc-oii-Tirnt ST62JE Pi'lncip%l Office Coi]]pany Regl8tl'Arfon Nunibei. 3758806 The Qharity is Incory￿Èted iii Ellgland. Page I H¢adiYay NoR'tlI Staffordshire (Head Injuries Assoeiatioii) Ltd Ti'ustees Repoi't The trustees, Ivho are dire¢tors for l]]e Pllry)osGs of company laiv> pr¢s¢Jit th¢ anjiual report tog¢th£r iyith the financial 8tatemellts of tbe cliaritable coinpaiiy for tli¢ year cnded 30 April 2021. Objectlves And actlvltAes Objecls aiiildiFIis The objectives of the cbarity are: . To increase awaiEness aiid uiiderstsiidin£ of brain injury aiid its ¢onscquences To sui)port pei)ple ivith bra￿ll injiiries to i'etum to coimmunity living) iiicrease soo181 activities ￿ld reduce isolation To encouixge attd emwiver meiiibers io Attain volunteeriiig and employment opportulllties botli ivit]iin Headivay ajid ilie ivider coitllnuiuty To eiisiit'e tljal Headway Noith Stafford$liiit 8chi¢ves the highest possible staiidards . To support caiEI The niain areas of diw'itable activity are tlie i)rovigioi) of day Se￿iet and rehabilitation facilities, Ivith luiieh being pi'ovided. togelhei. Iviili facilities foi. iiietnbers to pailicipate iii inusÈc, Ivoodivork, coinputing. bcaltli activities. disru5sioii ￿Olips, educatioiial. leisui"e alld social activities, life skills, gai'dening and nitii)ber led aclivili&% aiid lo iweive iygular iiewsletters, in addition we also off￿. earers siippoit. Outs'eacli Service, and a ben¢fits aud adyice service. Acliviti¢s1 Trips. RAF Cosfoi'd Ti'ip, Moffis dmeers, Bcc Aclivc fitness sessions, Radio Stoke intervieiv, Platiiiuiii Jiibilee activitie& Pottely classes. l /0 GÉtiii&% Day, qwimtniiig s￿l0n4 C.y¢liiig at IVcs4)ort IAk¢, Musical tnonicnts, Anllclmir boogie, Beatrice b&i'ge trip. Ahlc ivoj'ld visit, GO-GO Thik, Floivei. attanging activity, Beat Ili¢ cold talk Inf￿]natIVe talk. tnrt Rillgers pcrfoiJnaoce at Headway Daily tixining kilclien sessions, Healihy ealiiig lalks iii tlie gym, Ukelele players ijcrfonnaiice, Gifted iyorksliops intetactive niusic sessioiis, Boivliiig trip? Movielpyjall)A dfLy, I'm & Celebrity tlicmcd day) I,lalldiidno Christiiias Mai'kets, World Cup Day. Filli iiileractive talks ivitli Katli Reyttold%, C21'ei's rights day, oulitig at NSC ,FAre safety tAIL Altott Towers Cbristll)as Markets, Noiih East Prodiicers pei'fontiances at Headivay Eloiise. Stoke City foot6&11 tnÉteh, Stoke City .gtadiuiii Trip* Llalldudno trip Bowliiig i￿d￿lse1S iiiclud¢d.. Coast to coast ivalk. Hanley Car boot, George Jolles Ivolvtthamptott IOKnin. Conna 131vi￿ fi]lldraisillg day for tlie late Ja¢k Sumiier, Barlaston Golf Club, Tretttbaitt Golf Club, Ileadivay Half Maralholl. Gelato l￿d Cakes, Anue's Ail soits HeadwAy Shop, Hats for Headwayj Stall at TivAI]kle attd Dazzle fayr& Diaiie Harper Quiz iiight, We Iiave eoiilinued to re¢eiv¢ donalioiis PayPal Giviiig PIAtfonn niade lip of Facebook, eBay> GoFundMe, as Ivell as doi)ations from Giv¢ as Y￿1 Live, Just Giviiig pag¢s, Collectioii boxes. In accordance ivith the guidatte¢ issued by tlie Cliarity Coiiullission ive adliere to section 12 12. Tlje i'elief of tliose ill lleed. by wsoii of youth, age, ill-healih, disability, finaiicial haithl?ip or other disadvaiitage Piiblic beiiefil All our acliipities coneentrdte ort supporliijg people ivitli bixin injuiies, their families aiid cal'e￿. We ¢oiitiiiue to focus on providing opportuijities for pcople to leave tbeir homes gild joiii us lo leai.ii iithv skills atid praclis¢ tiansfeiable skills in tlie coiiipany of olliers uiider Ibe guidaiice of our veiy experienced staff and Yoluiiteers. Tlie sawi¢e that we provide pi'events re-adjnissioii lo Iiospital, Ivliidi in tLttll save5 Ilie use of public IllQAey. Page 2 Headway North Staffordsliire (Head Injui'ie5 Association) Ltd Trustees Repoi't The trnstees confinn tbAt tliey bave cots]plied ivitS1 Ili¢ itquireillents of $¢¢lioii 17 of tlie Cliarities Act 2011 to Ivave diie regaiyi io the public beiiefit guidath¢e publislied by the Charity ConimissLOlI for Eiiglattd and Wales. Acliievenients #lid pei'foi'maiiee During tl)e year we ivorked closely ivith Midlaiids P￿thers]71p Foundation TLUSt to provide senpice usetE access to neurophysiotherapy aiid occupatior￿1 therapy. Staff froin tlie trust's Coniniunity Stroke Teani attended Headivay Hi)use tsvo days per iveek ivhere Ilicy assessed service users, a8ree goals ￿ld developed personalised exe1￿1$¢ pro￿a￿nieS. Ill difficult fi]nding enviroiiment the fi]ndiaiser post 14?s able to ideijtify potential fviiders and submit applications suceessfully. We ivould like to Iliat& the beloiv fuiiders for theiy wiJtsibutioTh lo our ivoi'k tliis yeai.. OAice agai￿, Ive received graiits fix)Jn Stoke-oD-TKeJit Cliillcal Comillissioiiing Group (£53,827) at￿ Nortli Staffs Clit)ical Coinll)issioniiiE GI￿llp (£28,508)- We secured tsvo grants that tl?at Iielped seryice users deal ivith the cost-of-living erisis. Grallts of £2,280 ftoni St personal Compete￿¢lesj paitiwlar skills and local availability. Members of tbe ￿￿1]age￿lent coniniittee Jioininate a poteiilial twstee, Ivho is tlien invited to Jneet tlie cliairpersoii and chief officer. they are Ilien itiviled to 3ttcJid a series of inAnageillent cotllllllttee iiieetiDg8 as ali obwver. Ill tbe fillal stage, Ilie niaiiaBeiiient colnt￿ttee forjnally agrees lo co.opt t11c￿ as a li'uslee, and Ih¢n il is ratified at the ttexi Aiiiiiial General Mectiiig. Nthv tiustees are provided with an indu¢liot) pack to brief tliein oil their legal oblig<1tioJJs under eliarity alld COJ21pany law. Tiiey are encouraged to attend Headiyay NL (Hth slofford511ii.¢ lo nittl key eti)ployees aiid to obtai beltei. ut)daBtandiJig of the ivork of the charily. It niust be uiiderstoud thai ibere is a strict JEgiJne of Ineinber coiifid¢iitiality plttce ivliich to so]ne extciit gOv￿11S tlie type of ijifulliialivn that Ilie trustees call be made aivdr¢ 0£. Th¢ board of twslees adniintsters the eliarity and meets Jnolltlilyy tb¢r¢ is also a fmaiice subcoinrllittee Ivhi¢lL nieets regularly. The diief officer is appoinl¢d by the Inistees to ]nanage the day to day operations of th¢ charity and to facilitate erreclive opeixtioiis, tlie Chief olfic￿. has delegÉLted aiithoiity for operational including f￿anCe, r¢LI7LLl￿ellt ivelfare of Uie inet)ib¢rs. Siiiall eoiiii)aiiles pi'ovision 8tateJiient Tli1& report ￿aS ￿en pr¢par¢d in t)¢¢ordince ivith tbe snialt c0jnpalll￿ regiine iiIida' tlie Con)panies Act 2006. The Annual report was approved by the Iiiist¢cs oftli¢ ¢li&rity on.. aiid si￿]ed 011 its behalf by: JoaEUi¢ tanders Thi15t¢e Page 5 Headjviiy Noi'th Staffol'dshire (Head Injuries Assoeiatioji) Ltd Independcjit Exanii)ieR s Report to tl)e ti'ustees of Headivay Noi'th Staffor(Ishire (Head liijvries AssoeiAtion) Ltd {'tlie Co]llPaiiy') I rcpoit to the cliarity bwst¢¢s on my exaniination of the aceouiils of the Coiiipany foi. the yvdr elided 30 Api'il 2023. Respoiislbllltles and basls of ieport As tbe eharAty's trustees of tl* a)mpany (aiid also its direcloiE for t]ie pu4)oses of company laiv) you al'e responsible for the prepai?lion of the accounts in accordgnce ivitli the reqUiren￿jlts of the Coii)panies Aet 2006 ('the 2006 Act.). Having satisfied myself tbat the aceounts of the Coiiipany ai'o not required to be audited uiider Part 16 of die 2006 Act alld ale eli￿￿1¢ for ittdepeiideiit exaiiilliation, I IEPOIt in i'egpecl of n)y examination of ytsur charity's accounts as cattied oiit uiider Section 145 of the Cliarilies Act 2011 ('die 2011 Acl.). C•Trying out Iiiy examinatioll I bave folloived the Directions given by the Charity Coniznission wider section 145(5)(b) of Ilje 2011 Act. Iiidepelldeiil cxaiiiliier $ slat¢iiieiit Since the Co]mpan￿S gt.oss illeortie exceeded £250,000 your examinei. n)ust be A ineniber of a body listed in section 145 of t]ie 2011 Act. I conftt]ii tliat l all) qualified to iiiidertake the exaini)￿tIoll bec￿1$¢ l ani a mellib￿. of . wl]ich is one of the listed bodies. I have eompleted iny exanllttalioll. I confinn tliat iio matters ]Jave conie to rrty attention in coiJn¢clion ivitli the ex0￿1￿&t1011 giving me cause to believe.. accounting records were llot kept in r&%pecl of Headivay North Staffordshir¢ (He￿d Injuries Asso¢iation) Ltd as required by s¢¢tioll 386 of the 2006 Act,, or 2. the accounts do not accoi'd ivith those records. OL 3. the aceounls do not comply ividi the iecoullling requireinents of secfion 396 of the 2006 Ac¢ oth¢r than any requirenient ihat tlie aceoiiiiis give i 'lnie and fair iiieiv, Ivhich is nol a lliattsr collsidered 38 pal't vf a illdependellt exaniination. or 4. the accounts bave not beeih pi'epai'ed in accoithnce ivilli Éhe inctknds and pi'iiiciples of tbe Statei)i¢nl of Reeoniinended Practiee foi. accountiijg ajid iEPOi'ling by charili¢s [applicable to charities weparit)g tlieir aeeouttts i]L accordance ivitli the Fillaiieial Repoi'ling Standard ai)plicable An the UK aiid R4)ubltc of IiEland IFRS 102)]. I Iiavc Jio concu'tjs atid lTrav¢ coiii¢ across iio otlJ¢r niattcts in eoniieclion iipitli the exaniiiTration to ivliioli attention sliould bc diBwii ilk this r¢poit ill ord¢r to ¢t￿b￿C wOperUlld￿Startd1]i8 of tlie accounts to be Leached. Daryl Denson ACMA VAST Tlie Dudson Ccjitre Flanley Stoke-on-Treiit STI 5DD Date.. 1211212023 Pag¢ 6 HeadiY&y NoA'tlI Staffoi'dsliire (Head Iiijui'les Associatloii) Ltd Statelllent of Fiiianclal Activities for the Year Ended 30 Api'll 2023 iicludiiig Iiieoine and Ei xpenditure AecouILt aiid Stateinent of Total Reeognised Gains and Losses) Uiii'estricted fund5 Resli'ieted rullds Tolgl 2023 Note lllcoine and Mdowtticllts fj'oin: DonatiL)ns and legacies Charitable activities IIivG%liiieiit income 109,770 361.515 610 94,271 204,041 361,515 610 Total illcome 471.895 94,271 566.166 Expeiidlture oil: Charitable aetsvilies 534,798 {608,945) 608,945 Total exi>eiidiÉure Net (expendittiiE)liiicothe Net movement in fiinds (534,798) 74.147 {62,90J 20,124 42,779 (62.903) 20.124 {42,779) Recoth¢illAtioM of fulids Total funds broughi foiivaid Total filnds catTied forward 326,149 263,246 63,514 389,663 14 83,638 346,884 The note8 ojh i)aBes io to 21 forn an Aiit¢gixl part of tliese financial 91at¢nieiils. Page 7 Headivay Noi'th Staffoi'dsl]ii'e (Hea(1 Injurie$ Assoeiatioii) Ltd Statenient of Fiiiancial Activities for the Year Eniled 30 AiJiiI 2023 (IiicIudRng liicome aiid Expeiiditure Accoiljit aiid Statemeiit of Total Recognised Cains 211d Losses) Uni'estrlcted fuiids Resti'leted fuuds Total 2022 Note Iiieonie aiiil Ei ndowmeiits fi'oill: DoAiatiotis and legaei Cbarilable activAties Invesln)ent incoine 129.170 299,021 24 54,728 183,898 299,021 24 Total illcome 428215 54.728 482,943 I xpendlthi-e oil: Cl]aritable activities 399,690 86,606 (486,296 Total ￿pe￿dI￿1￿C Net inconie/(exyendittwe) Nee￿0Vel￿ellt it) fiinds 399,690 86,606) 486,296 28.525 31,878 (3,353 28,525 (31,878) {3,353) Recoiiciilation of fumlls Total ￿ndS bi'ouElit fonvard Total fithds carried foiivai'd 297,624 95,392 393,016 14 326,149 63,514 389,663 All of the chai'ity's aetivities daive froin continuing operatioDs during Ilie above hvo peri(Kls. Th¢ fijnds breakdoivn for 2022 is slioivn ill note 14. Tlie Doles on i)ages 10 10 21 forin ali inlegi?I part of these fiuan¢ial statei)iellts. Page 8 HeadivAy Noi'th Staffordshii'e IHead Injurles Association) Ltd (Regtsti'atlon nuiiiber: 3758806) BalAiice &ylieet as at 30 April 2023 2023 2022 Nole FL¥ed fts$¢ts Tatigible asset& 10 66,732 83,430 Cui'i'ellt assets Debtorg Cash at bank 8iid in liand 9.04 275,972 41,605 277,034 318,639 12 285,013 CYedltoi'$: Ainollnts fallliig diie wltlilii oiie year 13 4,861 12,406 Net currellt assets 280,152 306,?31 Net assets 346,884 389,663 Fuiids of tlie ¢1181'1ty'. Resti'leted Aiicoine fllnds Restricted thnds 83,638 63.514 Uni'esti'lcted ithe0￿e fuiids Unrestricted ￿llds 263,246 326,149 Total funds 14 346.884 389,663 For tlie fityducial year ejiding 30 April 2023 th¢ cbarity ivas eAitill¢d to exenwlion froin audit llnder seetion 477 of the Coinp811ies Act 2006 relzliiig lo slliall corllpanies. Directors, it5pDnsibilitie5.' Tlie ineillbers have iiot irqiiired ilie c]￿rity to obtain au audit of its ￿oUl11S for Ibe year iii qiieslioll in accol.d￿lcc ivAth sectioll 476- aiid The direclors ackJioivled£e Ilieiriesiionsibililies for coniplyillg ivitli t[￿ itqulrem￿lt8 of tke Act ivitli Lesp￿t to a￿lI￿lillg i'tcords alld the preparation of accoiints. The fIn￿n¢141 slat¢tnellts 00 pages 7 to 21 w¢re &i)proved by the truslcc4. and authorisd for issiie OJL athd sigiicd Oll their behalf by.. Joaiirte Landeis T1￿$te¢ Tlie notes oil Doges 10 to 21 foi"In an iiilegral pai'l of these fitjaiieial staleiiieJils. Page 9 Headivay North Staffoi'dshii'e (HeRd lJAJiii'les Association) Lt(I Notes to the Filianeial Statements for tlie Yeal. K)Ided 30 Api'il 2023 I Cligrity Status The Charity is limited by guarantee. jA¢oiyorated in EnglaTKI, attd conseqiiently does iiot liave shaiE Capltal. Eacli of the trustees is liable to eojitribule an a]ttouiit iiot ex¢eediiig £1 tOlV8rds tbe assets of tlie charity it) the event of liquidation. The Iii'iricipal plac¢ of business is: Headivay Hous¢ ElderRoad Cobridge Stoke-on-Treiit ST6 2JE 2 A¢eountliig pollcRes Svinniary of slgiilfieAlIt Accouiifliig policies and l(ey aecomiitliig wtln)Ales The prillcipal a￿O￿lIting policiei applied iii Ilie piEpa17tion of these fttmncial staten)eAits al't set out below. These poli¢ies liave beeli coiisistently 4?pplied to ull the ycars presented, unless otheii¥ise stated. Staleillenl of comi)Ilaiice The financial stateiiients hav¢ been prepared in accoi'dallce ivitli Aeeoullling ￿ld R¢portiiig by Chai'ilies: Statement of Recor11￿tlld¢d Practice applicpble to cliarilies preparing Ilieir aecouiits iii accordance iVAili the Financial Reportit)g Stwidard appliLabl¢ iii Ilie UK and Repiiblic of Thrlatid (FRS 102) (effective l January 2019) - (Charities SORP {FRS I02)), tlie Finilllcial Reporting Statthrd api)licable iii tlie UK alld Republic of Ireland (FRS 102). Th¢y also Lomyly ivitli the Compaiiies Act 2006 and C]J1i riti&s Act 2011. Jla.$is of i)repargtÈoJi HeadivAy Norllj StalTordshire (Head injuries Associatiott) Ltd nieets the defiiiition of a public bet)efit enltty under FRS 102. Assds alld liabililies ar¢ initially recogllis¢d al liistorical cost oi. transaclioii value Linless otherwise slated in Ilie relevant ac¢ounling policy notes. Golllg tojirerii Tlie tnistc¢s coiisidei. that tiiere no Inateiial uiic¢rlaiiili&8 about the ehHri(y's Ability to ¢onlinii¢ as a going Concern iioi. aiiy sigt)ifI¢ant ai'eas of iiiieettsirtty ti]at affe¢l the canying vali[¢ of ass¢ts li¢ld by the cliarity. Incoiiic aiid eiidoiymeiits All iIieonie is i'¢cogtiised tlie cliarity I￿$ eiititleiknent lo t]io incoiiie, it is probable that tlL¢ iii¢oi)i¢ ivill be receiiTed aiid t]ic anioiiiit of til¢ incoiiie ieceivable cart be ]n¢asuiTd i'eliably. Doiiuliojis aiid legrteies Dojiatioiis ar¢ r¢¢ogtiised ivlien Ilie cliarity has been iiotified iti ivrititig trf botli tlje a￿])0[11)t atid settleiiieiit date. Iii the evait that A donation is siibjeet to tondilioiw tliat require A level of perfoniiance by tlie chartty befoii tlie chai'ity is et)liiled to Ili¢ fviids, tli¢ inconie is dcferred aiid t)ot reeognised iintil eitlier lliose coijditioiis are fiilly ni¢l, or tlie fulfil]t)etht of tliose coiidilioiis is ivholly iirithiii the contiyjl of Ilie charity and it is pixjbable tbat thcs¢ c￿)ditIO1)S iviil be fvlfilled iu tlie reportinEperiod. Pagc 10 Headway Noi'th Staffordshire {Head Ijijuries AssociAtion) Ltd Notes to tlie Fliiancial Statenients foi. tlie Year Ended 30 Api'il 2023 Gi'aiits i'ecelvrtljle Gi'allts are iwognised wheii tli¢ cbarity has an olltitleiiieDt to ili¢ fiinds awl any c0llditioJ￿ linked to tlie grants Iiave been met. Wli¢r¢ perfornialltt eoiiditio￿s al'e attached to the 813tJt and aiE yet to b¢ i)iet, the iiieonie is reeoEnised as a liability atid included on the b81ance slieet as defeLTed iiicome to be lE1e￿ed. Expendlture All expeiiditure is recogjiised Ollce therc is 2 legal oi. ¢on$tsuclive obligation to that expetiditDre, it is probable settlei)ient Is I"equtird aiid the auiounl can be measui'ed itliably. All eosts aro allocattd to the applicable expeiiditure headiTig Iliat as￿rgate sijnilar costs to that category. Ivhere costs camiot be diitclly attribiited to p￿ticUlar beadin£s Ih¢y have been allocated oil a basis consistent ivillTr tlie use of resourc¢s, Ivkth ceiilrnl st2ff costs allocated on tlie basis of time speiil, a]id depiEciation chaiges allocated on tlie POLti071 of th¢ asset's use. Otha. siipp(TrrtC05ts air allaeated based oil the si)read of staff costs. ClJui'ilnblÉ fteiivilies Cliaritsble expcnditui'e ¢onipi'ises iliose eosts incuiyed by the charity in the deliV￿Y of its activities aiid s￿vIceS for its betsefi¢iArAes. It in¢liides boih costs tliat c￿) be allocated dii'ectly to such acttVLlies 8iid those Costs of ail indiirct ne¢essaiy to supwrt Ihcii). Govu'naiice ¢osts These incliide the costs attribiituble to lh¢ cl￿rIty'S coniplianee ivthtl) eonstituliollal alld statutory r¢quirein¢Dts. in¢ludillg audiL strategic nwiageJn¢nt at]d iriislees meetings alld rei]llbiirscd ¢xpenses. GoVern￿ent grants GovcniMei￿ graiits are Lrcognised based on the acfJual illodel and al'e llieasiErcd at the fair value of th¢ asset rewivcd oi. ieceivable. Grants al'e ¢la88ified ab relatllig either to iEv¢nue or to asscts. Gi?Dts relating to revellue are rc¢ognised iti illcome over tlie p￿.10d it] iyhich Ili¢ i"el2ted eosts ai'¢ recogtii8cd. Grants rdatillg lo assets are i'ecognised over the expected usefiil life of the asset. Ivhere pait of a grout relalillg to assel is deferred, it is i'ecogniscd as d¢f¢n'ed illCQille. Taxation The tharity is cojigidtred to pass d]e tests set out in Para812ph I Scliedulc 6 of tlie Fiiiance Act 2010 and tl1eT¢f￿'e it Ineets th¢ defillilion of a cliaritable compaiiy foi. UK COLyor8tion tax PULyoses. Accordiiigly, the charity is pottiitiklly exellipt from taxation ill r¢speLt of it1co￿tt OK capital gaiiis received ivit1)￿ll c2tegoi.ies covcr¢d by Cligptcr 3 PAri I l of tlie Corporatioii Tax Act 2010 or Section 256 of Ilie Taxatioii of Chargeable Gains Aet 1992, t& tb¢ ¢xtent diat sii¢b ittcoiiie or gaiiis al'e appli¢d exelusiyely to diaritabl¢ pu4)oses. Tauglble fixed gsset8 Individual fixed asgci& eosting £250 or n)oi'e are initially recorded at cost. l¢ss any subseqiieiit a¢¢utniilaled depi'¢¢iatioii aiid Subsequ￿1t acciitnulAted in)paiiin¢nt losses. Dei)i'eclatioJi aiid ainoi-115atloii Depreeiation is provided 01) tsugible fixed assets so a5 to ivrite off the cost or valuation, less any estiiimled i'esidual value, over thell. expected usefiil ecoiioniic Itfc as folloiys.. Asset clas$ Buildillgs Jinproveinents to property Depi'eclalloii Iiiethod Ajid l'ate 40/0 sliaight liike 40h sli3ight litt¢ Pagell Headivay Nortli Starfoi'dshli'e (Head IF)juries Assoelatlon) Ltd Notes to tlie fiiiiancial Statemeiits foi, tlie Year Ei nded 30 Api'il 2023 Fixthre8, filtiijgs & eqiiiplnellt Catering equipinent 20/0 stroi8lit liiie 20Y• Stt'aight lil Trade debtoi's Trade debtors air aiiiounts due fi'oni custoiners for tjiercbaiidise sold or seryiees i)eiforn*d in the ordin course of busillcss. Trdde debtoiE aiE r¢¢ognised initially at the t[2nsactt￿l price. They aiE subsequetttly tilea￿lEed at 8iiiortised ¢o$t using tlie effecliye iiileiw¢ metliod, less provisiot] for inipairiiieiit. A provisioll for the itknpaint)¢nt of liade debtoi's is es(ablislied ivhell th￿.¢ is objective evideftce Iliat the charily ¥vill iiot b¢ able to collect all alliounls diie a¢cordillg to the original teiThs of tile receivables. Ca$li Aiid casli equivalents Casli ajid casli equiv￿q[elits ¢oniprise cash on Iiaiid and call dei)osils, atid other short-terni highly liqiiid iiivLstni¢nls that al'e readily ¢oiivei1ible to a aniouiil of casli aiid are subject to att insigllifIcallt i'isk of chaiEc iii value. Th'ade creditoi's Tradc Creditors are obligalioiis to pay for goods oi. seivices IlTral Iiave been acquired ill Ills ordRnury course of bu8iJiGSS fiDJn supplieis. Accouiits payable are classEfJ¢d as ¢￿￿en1 liabililieb if the chaiity does iTrOt have an uiicondilio]Tral riglit, at the end of tlie reyoiling period, lo defer settlement of lh¢ creditor foi. at least tsvelve nwnths aft￿. the reporting date. If tliere is aij un¢oJidilional right to defer settlement foi. at lea8t twelve months after the r¢porting dale, they are preseiiled as Iioi)-cu￿il li￿bilIti¢$. TTade creditor8 are recognised initially al the tswisaclioii pri¢e 811d 8ubseouently nieasured at ￿nortiSed cost using tl]e effective interest method. Fulld sti'iietui Unre6ti'icted iiicoine ￿￿dS air guieral fjjnds that a￿ available for use at the tnistees discretioii iIi fiiriberance of the objectives of the eharity. Desiwiated fvnds are unr¢slrA¢tcd fi)iids set aside foi. specifjc piityoses at tlie d[s￿Ett0￿ of tlie INstees. Rcstri¢t¢d luc0￿e fvnds tlio$¢ dollaled fu. use in a parli¢iilar aTca or fol. specific piirposes. tbe use of ivl)ic is restrfftcted to t1￿¢ area oi. purpos¢. Page 12 Headiyay Trloi'th StAffordshfii'e (Head Iniiii'ies Assoeiatioji) Ltil Notes to the Fillanclnl Statements for the Year Ei iided 30 Aprll 21)23 3 lli¢om¢ frojji doii2tioMs Riid legacles Uiireslylcted hjiids Geiieiyl Resll'leted riiiids Total 2023 Donations and legacies- Donations frtsi￿ compajiies, trusts and siniiLar proceeds Doii8tions fi.￿￿ ittdividual& Graiits. iiicluding capital grants. Gov¢n1￿c￿l graiits ?nts fiDni other ¢liarities 24,285 24,285 27J75 27.375 82.395 82,395 69,986 204,041 69,986 94,271 109,770 Uni'e5ti'icted fuiids GeM¢rAI Re51rleted fulld8 Total 2022 Doliatious a]id legacies. Doliall￿1$ from eompanies, trusts ond sinhikn. proceeds Donations froin illdividuals Grallts, including capital gr￿ts. Govenimcnt grants Gr#nts froin other charities 24,285 24,285 17,024 17,024 109,184 2,962 4,064 26,379 54.728 113,248 29,341 183.898 129,170 4 1ij¢ome fi'om cliglltable activities Unre51ri¢te(I ritllds CcneYAI Total 2023 SubscriptlOllS oiid Rneniber ¢ontriblltioiis 361,515 361,515 Uni'estrieted fuiids GenerAI Totgl 2022 Subs¢riplions ￿ld nielliber coIitsibulioiis 299 021 299.021 PAge 13 Headivay Noi'tli Staffordshire (Head Injiii'ies Associatioi?) Ltd Notes to tlie Fiiiaiicial Statemeiits for tlie Year Eiided 30 April 2023 S Investilleiit iiieohie Uiii-e51rfeted funds Geiiei'gl Total 2023 Interest receivable aDd siniilar iiiconi¢,' Interest receivable ou bank dep)sits 610 610 610 610 Uiiyeslrlcted Totftl 2022 Gciieral luterest receivable and similar ineome. liiteresl Irceivable on b8llk deposits 24 24 24 Page 14 Headivay14orth Staffordshli'e (Head Illjul'ies Associatioii) Ltd Notes to tlie Finanefial Stateiiients for tIAe YeAI' Elided 30 Apyil 2023 6 Altalysls of 8ovei'n8nce &iid suppoi't costs Goverjiaiiee costs Uni'cstrlcted fuiids Geiiei-al Total 2023 Independ￿)t exaiiiiii¢r fees Exaintnation of t]1¢ fi]￿ne￿al stateineiits 1,680 1.680 1,680 1,68U Uijrestt'ieted ruiids GeJierAI Tot&1 2022 Jndepet)dent ¢X8miner fees Exaininalioii of the f]nAncial statemellts 1,680 1,680 1,680 1.680 7 Ti'ustees rei]kullei'alloii gild exijeiises No trustees, nor any peTSOJ]s collllected ivitji tlieni, Iiave received Any remulleration from Ilie ch￿lty during the year. No trustees Iiave re¢eived aiiy oilier benefits fiDni the challty during tlie yfdr. Page 15 HeAdivay Noi'tli Staffordshire (Head Injiirles Associatioii) Ltd Notes to the FiiiAncial Statements for tlie Year li iided 30 April 2023 8 Staff eosts The aggr¢gat¢ payroll eosts ivete as folloivs.. 2023 2022 Stgff ¢ost¥ durlng Ilie yefti, Ivere: Wage% aiid salaries Social sccurity costs Ptnsion costs oilier staff ¢o$ts 385,275 15,602 8,853 331.814 12,889 6,454 1,882 353 039 409.730 Tlie Inonthly aveiage nunihu. tsf peisons (iii¢ludiiig seiiEor ln&DageJ￿etsÉ I leaduEhip team) eniployed by the charlty during the year expi'¢ssed as full tiine equival¢llls ivas as folloiv6-. 2023 2022 Direct chai'itable ivoi'k AdwiJTristratio 19 17 22 20 No enjployee rcceived ellioliinients of mor¢ than £60,(x)O diii.ing tlie yeai.. 9 Taxalioii Th¢ chaiity is a registered ¢liarity and is Iheizfore exaiipt fro￿ taxAIioii. Page 16 Heailivay Nortli SÉaffoi'dsliire (Head Injurles Associatioii) Ltd Trlotes to the Financfial Statellients for the YeAI' Elided 30 Apiil 2023 10 Tanglble flxed assets L?iid buiitliiigs Fui)Iltui'e aiid Otlioi. taiigll)le equlpmeiit fL¥ed ssel Otliei. taiiglble flxed asset 2 Total Cost At l May 2022 Additions 300,580 41,186 9,754 68,468 1,122 419,988 2,602 At 30 April 2023 300,580 41,186 11.234 69,590 422.590 Depreelatloii At l May 2022 ChwEe for the year 272,870 2,781 28.218 12,023 3,830 1.542 31,640 2,952 336.558 19,300 At 30 April 2023 275,653 40,241 5,37?. 34,592 355,858 Nct book value At 30 April 2023 24.927 945 5,862 34,998 66,732 At 30 Api'il 2022 12,968 5,924 11 DebtOl'8 2023 2022 Trade debtors Prcpaynictsts Acu'ued income 7,769 1,272 9,904 1.273 30,428 41,605 9,041 12 Cash and ca511 equlval¢Jits 2023 2Q22 Cash at bai]k Short-tenii deposits 15,957 260,015 125,234 151,800 277,034 275 972 13 Credllors. Atnouiils f8lllng due withiEI oiie yefLI' 2023 2022 O(lier taxation and soctal secuiity Pension sclieme creditoi. Acciuals 2,395 1,548 8,463 2,061 2,800 4,861 12,406 Page 17 Headsvay Noi'tli Staffordshii'e (Head Injuries Assoclatloii) Ltd Notes to the Illnanclal Statemuits for tlie Year nded 30 Api'i12023 14 Fundi Otliei. reeogiilsed gaili￿00s$es) Balaiiee at 30 Api'll 2U23 Bgl#ii¢e it I 18y 2022 Inc(Jmlng resuw'ees Resoui'ces e5peiided Uml'esti'lcled fuiids Geiieml Gcnoiil 34,757 471.895 (534,216) 27,564 DeslgiJiiÈéd Flush fviid 6 month w]]niiTrg cost provisioii Reduiidacy PiDvisior) 6,392 (582) 5,810 243,000 42,000 (27.564) 215,436 291,392 582 27,564 263,246 Tot81 uiiresti'lcted fuiids 326,149 471,895 534,798 263,246 Re5ti4cted fuiids Preiiuses and equipment Flush filnd Salaries The Malain Eourydatioii National Lottery Community Fuiid RC Midltllids Region GarfI¢ld W¢ston Foundatioti Postcode Lotlery Slaff￿￿hIre Coiinty Coullcil B&Q Fouiidation Stoke-on-Trent City Couiicil Coinniiinity Fouiidation of Staffords]iii'e Sport Englaiid Bishoy Stayiner Fund Aldi Wiiitei. Fund 38.878 18,099 (12,023) (1,624) (24,2851 26,855 16,475 24.285 481 481 47,900 {17,445) (2,298) (1.9971 30,455 2,298 1.997 1,761 (1,761) (4,688) {2,280) 4.688 2.280 4,746 4,372 5,000 1,000 (4.746) 4,372 s,￿0 I,O(M) Total resti'lcted funds 63,514 94,271 83,638 Total fll)Ids 608,945 346.884 Page 18 Headway Nortli Slaffoi'(Isliire (Head Iniuiies A8sociatEon) Ltd Notes to tlie Fiiianeial Staten)ents for the Year nded 30 Api'il 2023 Balance at 30 Ai)i'll 2022 Balance at I lay 2021 Ineomlng i-esoui'ces Resoui'¢es expeEided Tj'aiisfcys Ulli'esti'leted fuiids Géjiei'ftl Gelleral 290,650 428,215 {399,108) (285,000) 34.757 DesigRirtÈe Flusli fund 6 iiioiitb rutjijiiig cost pi'ovision Redulldacy pi'ovisioll 6.974 (582) 6,392 243,(M)O 42,000 243,000 42,000 6,974 582 285,000 291,392 Total iini'eslrlctcd fuilds 297,624 428,215 399,690) 326,149 Restrlefe(I Pi'eni1s￿ aiid eqiIipincllt Flush r￿Id Tixiiiiiig- Keep fit fillid Salaries Co-op Contsnwiity Fulld Tlie Malam Foujidation Edward Gosling Fouiidatioll Garfield Weston Folllldation Awards foi. all PostCod¢ Lottery PercyBilion Boshier Hiiitoii DWF Foundation Staffoi'dshll'e Colltty Couiicil 50,901 19,723 86 (12,023) (1,624) (86) {24,285) (1,7361 (750) (4,885) (5.702) <9,580) (18,003) (4,015) (614) (1,000) 38,878 18.099 24,285 1.736 481 4,885 8.000 9.580 750 481 2,298 20.000 4,015 614 I,(KJO 1,997 4,064 (2,303) 1.761 Total i'cstricted fiiEids 95,392 54,728 86,606 63,514 Total funds 393 016 482,943 486 296 389.663 Page 19 Headivay Noi'th Staffoi'dshii'e (Head Injuries Associalloii) Ltd Notes to the F%inaiieial Stateinents foi. the Yeai. Elided 30 April 2023 Th¢ sp¢cific puipose8 for ivl)icli ilie funds are lo be applied are as folloivs: Restricted Fwids Tlie premises attd eqii1y￿ellt fund i.elat￿ lo Capital grants ivhi¢lJ Iiave been re¢eived for the purpose of a¢quiiing> IrfllrbishiiiE Aild equippiiig pretllises at Elder tload, Cobi'idge. All the moiiies received Iiave beell invested iii fixed assets. To tlie extet)t Iliat inveslineut it] exe£ss of the ivas appropi.iate tbis lias been made from uorests'icted filnds. The flusli fund relates to thiids ivhich have been tcceived for the purpose Of rethrbishing the toilct ai'eas at Headivay House. The ti?iiiiiig re keep fit fuiid is for the cost of providiiig tixiniiig foi. llie staff iii respect of keq) fLt. The salai'ies ￿lId is provtded by Jefferies SolieitOLS toivards eosts of an einployee's salary. To Co-op Foundation fiiiid ivas Irceived to i)rovide food pai'cels (2020- to provide gyjii sessioiis). Tlie Malaiii Foundation fund ivas recieved to Iii'ovide fvndiiig for the Cliristsnas paity (2020) aiid foi. Christmos parcels {2021) Natioiial tA)ttery Conuniiiiity Fund RC Midlaiidg RegioTi foff speecli aAd la11￿18￿e therapy Edwai'd Gosli1￿ Fouiid&tioii ivas received for ￿nd11]g of cole costs Qarfield Westoii Fouiidation ivas iE¢eived foi. tlie training kitclieii re￿rb Aivails for all ivas received to fund coiiiiselling services Post¢ode Lottery ivas re￿ived to fuiid the SLT project. pliysioloceupational tlieikpy aiid coiinselliiig B&Q Found¢?tiOll- Graiit foi- iieiv iviiidoivs LED lights, grsllt administered by Neiyjiboiiily Stoke oil Ti"eiit City Coiineil - Stoke on Trent Coiiiicil's WllilrJ' Food and F4s¢1111%i1$ pioject, to ￿'0VIde service users iirytli food pai'cels The Conimuiiity Fouiidatioll for Staffordsl]ir¢- DiscoveA' Digital IT grallt to piirdJas¢ IT ¢quip￿ellt 2nd deliver IT trainitjg 5e5sions for s￿VIce uscrs Aldi Willt￿. Fund - Foi. food and e*seiitials, adniini8lered by Neigbboiirly Bishop Stanier Fund Fund for Iieiv f￿8 alaim Syste￿ athnillistered by The Coinjnunity Foundation foi Staffoi"dsliii'e Sport EngI￿ld Spoit England grant distributed by the English Sport Council - lo deliver pliysical aclivity se5siolls for service users. F3osliieL Hintoll was received for ihe l¥aiiiiiig kitelien refurb DWF Fouiidalion ivas recived toivards VOIP broadballd ¢o$ts P¢i'cy Billon ivas reclved to fiwd gyin eqiiipthettt S(afford8hiiE County Coll￿¢11 ivas reeeived for reeruiht)¢nt and irtention of outreach s(aff Dcsigiiated Fullds Tli¢ fliisb fuNI relates lo funds ivhich have be¢n re¢eived for tbe purpose of Kefurbisl?it)g Ilie toilet areas at Headway House. Th¢ 6 Jlioiitli iiwnitig cost provi8ioiI bas been set aside lli order continue to provide Ilie ciirreiit level of sery(c¢, should fiinding bc iviilidi?Ivii Tli¢ rcdiujdallcy provision has been set aside to ¢ov¢r $tafYi'eduttdattcy e()sts sliould fuiiding be ivitlidiBIvii Page 20 HeAd%vay Noi'th Staffordslilre (Head IIijiii'ies Associatlon) Ltd Notes to tlie Fiiiallci&I Statemejits for tlie Yeai. Eiide(130 Api'il 2023 15 Aiialysls of net 9ssets between fund$ Total fuiids at Uiti'esti'leted lullds Ceiiel'al Desigiiated Restricted fuiids 2023 Taiigible ftxed a5scts CuiTent assets Ciirreiit liabilities 5,275 (27,978) {4,861 5,810 285,000 55,647 27,991 66,732 285,013 4,861 Total net assets 27,564 290.810 83,638 346,S84 Total fuiids at 30 Ai)rll 2(J22 UiTrYesli'lcted ftiiids Ceiiei-al Desigiialed Resli'Acled funds Tangible fixeit assets Cvrreijt assets Irrellt liabilities 7,726 33,639 6,608 6,392 285.000 69,312 83,430 318,639 12,4063 389,663 5,798 Totsl net assets 34,757 291,392 63,514 16 Rtlllted Iiai'ty tr4n5aclloiis During the year tlie cbwity nThde the folloiving ￿lated party tr8]]saclions'. C Raillsdell (JetTa'ies Solicitors of whicli Trt]sl¢¢ h4 R&nisden is a dii'e¢tor gave doiiations in the year of £24,285 (2021..£24,285) to fulld salary e051s.) At tlie balsiice sheet date the aiiiouDt diie t￿rrO1￿ M Raiiisden iva$ £Nil (2022 - £Nil). Page 21