2023-03-31-accounts - Headway Portsmouth And South-East Hampshire

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REGISTERED COMPANY NUMBER: 04184335 (England and Wales) REGISTERED CHARITY NUMBER: 1086140

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

		Page
Report of the Trustees	1	to	6
Independent Examiner's Report		7
Statement of Financial Activities		8
Balance Sheet	9	to	10
Notes to the Financial Statements	11	to	22

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Purposes and Aims

The main objectives of the charity are:-

To provide information and support for people with brain injuries, their families and carers;
To assist people with brain injuries to return to community living;
To increase public awareness and understanding of brain injury;
To participate in activities that will reduce the incidence of brain injury;
To promote co-ordinated multi-disciplinary approaches to brain injury screening, acute care, assessment, rehabilitation and community re-entry, with clear accountability at all stages.

In furtherance of these objectives, during the financial year 2022/23 Headway continued to offer support through sessions provided at the Mountbatten Centre and in the community. Outreach services, family members' meetings and structured activities were offered. All figures below are for service users from all geographic areas covered by Headway Portsmouth and South East Hampshire.

Public benefit

How our activities deliver public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and activities and in planning future activities.

All of our charitable activities deliver public benefit because they are focused upon supporting those who have suffered brain injury, their families and carers, increasing public awareness of brain injury, improving treatment and rehabilitation / re enablement of those who have suffered brain injury and providing information to the public to promote the steps which can be taken to reduce or eliminate the prospects of others sustaining brain injury.

Page 1

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENT AND PERFORMANCE

Session support

We currently have 110 Service Users (SU) attending our outreach sessions in either Portsmouth, Gosport, or Petersfield. During the year there were 110 regular service users attending one or more sessions a week with an average of 16 carers attending one of the weekly sessions. By March 2023 our monthly throughput had increased to 479 service users attending our sessions throughout the month, which was up by 12% from last year. New service users continued to be invited along to join the sessions and over the year 39 new service users attended at least one session.

At the start of 2023 funding from GVC enabled a men's only group to be set up and a grant from Moneybarn enabled us to create a new young person's group. Sessions were provided in Portsmouth, Gosport, and Petersfield areas. The average service user monthly attendance for Headway Portsmouth and South East Hampshire's Social Inclusion Community Outreach programmes was 109 up from 99 last year.

Service User Feedback

I wanted to write to thank you for the wonderful service you offer to both Stephen and myself. Before he started at Headway he was a recluse, spending his days in his bedroom staring at a wall. He was unable/did not want to engage with people and his quality of life was zero. This impacted greatly on me as I work fulltime and felt guilty leaving him alone every day. Headway has opened up a huge window of opportunity for him and he looks forward to his days with you, he would come five days a week if you could offer the service! He is now getting regular contact with a group of people whose company he genuinely seems to enjoy, the activities he joins in with ensure he is getting exercise, both mentally and physically, and best of all he is out of his room and engaging with people. For me, I can feel less guilty about him sitting at home alone all day and it has given him back some independence and confidence to leave the house alone to visit the local shops or collect his prescription.

I cannot praise enough the care and dedication of all the staff who work with you who provide such an important service to patients with brain injuries and their families, thank you for being there.

Awards

Winners of the Hampshire and Isle of Wight LTA Connecting Communities Tennis Award.

1 to 1 Support

Headway provides 1 to 1 support for many different needs during the year: -

Dropping into the office or contacting by other means, where people want to know if we can help them.
- Carers with new service users.
Assessment of service users - both initial and review assessments with all service users.
Crisis 1 to 1s around the issues of relationships, benefits, housing, conflict and finance which can result in a referral to another agency. We are also seeing big increases in numbers of tribunals and appeals supported.

Hospital project

Despite the hospital remaining under immense pressure the Senior Support Worker managed to continue to maintain the link between the hospital workers and patients, which has led to a continued stream of referrals. There were 125 referrals from the hospital and other health professionals during this period, and 57 enquiries/advice and we are currently still supporting 60 of them until they are ready to join one of our outreach sessions.

Part of the service we provide is offering advice and information for people who have sustained a brain injury and assist in the following areas:

Benefits - PIP, Attendance Allowance, Universal Credit, Employment Support Allowance Travel - blue badge parking permits, bus passes, travel schemes

Cards - Brain injury card

Information - Headway UK, advice leaflets, support & information

Brain Injury Courses - Brain injury Awareness, Confidence Building, Communication & Behavioural A listening ear and coffee

Page 2

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Over the year we supported 52 individuals affected by brain injury whilst as an inpatient at the QA Hospital and then on discharge we continue their journey with them until they were ready to move into the community and attending one of our outreach sessions.

We provided an initial meet and greet service to 48 individuals, assisted 79 people with their benefits such as PIP, AA, UC and ESA and supported another 22 with their Blue Badge, Brain Injury Card, Bus Pass etc.

Training Courses

We continue to offer training and the Cognitive Reablement Programme included practical support sessions and activities that support personal safety, improved communication, improved behavioural and relationship skills and improved executive function, skills that have been lost because of brain injury. With this programme we were able to provide much needed support by assisting new Service Users in improving their skills, health, and wellbeing, building confidence and self-esteem, in a relaxed, supported, and safe secure, online format, hosted and facilitated by a skilled tutor with extensive knowledge of brain injury.

Brain Injury Awareness - Four Brain Injury Awareness (BIA) courses for service users' families, friends and carers were run, one in May with 18 attendees, one in September with 4 attendees, one external in October for HM Prison and Pro bation Service with 63 attendees and the last one in March 2023 with 18 attendees.

Cognitive Reablement course - We ran 3 x 14-week cognitive reablement courses during this period. The first one was run in Portsmouth with 5 attendees, another was held in October based over in Gosport and had 12 attendees booked on it a nd the last one started in February again in Portsmouth with 8 people attending.

Feedback

Each service user contracts to do courses and feedback is provided at the end of the course. Examples of feedback received during the year following completion of the Cognitive Reablement course is as follows: -

Very informative

You're doing an amazing job, keep it up certainly making a difference Thank you this has given me a better understanding

The Family members / Carers Support Programme

Family members appreciate having the opportunity to talk with others who have been through similar traumatic experiences. To share stories and discuss the challenges of caring for someone is of immense value. There is a range of experience within the group who can help with new contacts and are available to meet on an individual basis either by phone or 1-2-1 for a coffee and chat, with an invitation to join the groups if and when ready.

Volunteer Support

Volunteers returned to sessions during the year to provide invaluable support and links were resumed with Portsmouth University to encourage students to volunteer with the Charity

Charity Shops

The shops once again contributed extremely well to income.

Page 3

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

FINANCIAL REVIEW Funding

The results for this year show a surplus of £24,641 (2022: £9,741).

The on-going expenses mean that there are no funds available for long term investment and in the current financial climate the trustees do not consider that investment in funds other than those which are completely secure can be justified. Consequently, the funds available remain within the charity's bank accounts.

The trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure. Budgeted expenditure for the charity for 2023/2024 is £150,000 excluding shop expenditure.

The target reserves are therefore at least £37,500 in general funds with an upper target of £75,000. The reserves are needed to meet the ongoing cost of running the charity, including the shops. The present level of free reserves is £68,931, and therefore there are sufficient funds to meet the reserves policy.

Budget projections have been prepared for the forthcoming year, which demonstrate that the free reserves position of the charity should not deteriorate significantly in the coming year. As long as the income targets are met and expenditure is rigorously controlled then the cash and reserves position should continue to improve.

The strategy is to continue to build income through fundraising activity, statutory funding and grant funding, whilst controlling expenditure.

PLANS FOR FUTURE PERIODS

The charity plans to continue activities in the forthcoming years subject to satisfactory funding arrangements. In addition, working in partnership with other organisations is a key aspect of our work.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity was incorporated under the Companies Act 1985 on 21 March 2001, as a company limited by guarantee (company number 4184335) and is governed by its Memorandum and Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purpose of charity law. Under the requirements of the Memorandum and Articles of Association the directors are elected to serve for an indefinite period and at each annual general meeting one third of the trustees are subject to retirement by rotation or, if their number is not 3 or a multiple of 3, the number nearest to one third shall retire from office. Trustees retiring from office by rotation are eligible for re-election. New trustees are recommended by the trustees for appointment at the annual general meeting or nominated by a member. However, the charity may by ordinary resolution appoint a person willing to act to be a trustee either to fill a vacancy or as an additional trustee. The trustee appointed will hold office until the following annual general meeting and then they will be formally appointed.

All directors give their time voluntarily and receive no benefits from the charity. Whilst directors are entitled to claim expenses from the charity none have elected to claim any such expenses.

There is a broad mix of skills amongst the directors which serves the charity well.

Page 4

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The trustees, numbering 5 at the end of the financial year 2022/2023, meet monthly and are responsible for the strategic direction and policy of the charity. The Service Manager also attends each meeting. The operational day to day running, administration and organisation is undertaken by the Service Manager who is overseen by the trustees. The Service Manager also has responsibility for individual supervision of the staff team within the centre and shops, and also ensuring that the team continues to develop their skills and working practices in line with good practice.

The trustees supervise the Service Manager.

Induction and training of new trustees

Most trustees are already familiar with the practical work of the charity due to their background in brain injury. New trustees are invited to attend the centre to familiarise themselves with the charity and the context within which it operates.

Related parties

Insofar as it is complementary to the charity's objectives, the charity is guided by both local and national policy. At a national level Headway UK sets out service standards which all local branches are expected to adhere to. In addition, Headway UK provides guidance and information. The charity worked closely with Headway UK's South East regional co-ordinator who helps to ensure that information is shared between local groups. We have received Headway UK accreditation where our governance was described as 'exemplary'.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed. Where appropriate systems or procedures have been established to mitigate the risks the charity faces. Significant external risks in relation to funding have led to the development of the business plan and the strategic plan for fundraising. Procedures are in place to ensure compliance with health and safety of staff, volunteers, service users and visitors to the centre and outreach drop-in sessions. All staff, volunteers and trustees undergo an enhanced Disclosure and Barring Service (DBS) check.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

04184335 (England and Wales)

Registered Charity number

1086140

Registered office

Grandstand Suite Mountbatten Centre Twyford Avenue Portsmouth Hampshire PO2 9QA

Trustees

S J Bowler A Davies Resigned 31 July 2023 W Dunger J Steventon-Kiy R V Johnson Jennifer Dallas

The charity continues to be managed by Joanne Dallas, the Service Manager. She also now has responsibility for funding/fundraising.

Page 5

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP

Bankers

Unity Trust Bank PLC, Four Brindleyplace, Birmingham, B1 2HB

Approved by order of the board of trustees on 15 November 2023 and signed on its behalf by:

Ms S J Bowler - Trustee

Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

Independent examiner's report to the trustees of Headway Portsmouth & South-East Hampshire ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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
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.

Gavin Whitter The Institute of Chartered Accountants in England and Wales

Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP

15 November 2023

Page 7

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 39,113 Charitable activities 5 Assistance and activities for people with head injuries 67,962 Other trading activities 3 147,183 Investment income 4 31 Other income 6 780 Total 255,069 EXPENDITURE ON Raising funds 7 121,076 Charitable activities 8 Assistance and activities for people with head injuries 106,742 Total 227,818 NET INCOME/(EXPENDITURE) 27,251 RECONCILIATION OF FUNDS Total funds brought forward 44,843 TOTAL FUNDS CARRIED FORWARD 72,094	Restricted funds £ - 9,687 - - - 9,687 - 12,297 12,297 (2,610) 7,023 4,413	31.3.23 Total funds £ 39,113 77,649 147,183 31 780 264,756 121,076 119,039 240,115 24,641 51,866 76,507	31.3.22 Total funds £ 17,645 93,166 123,059 30 5,449
			239,349
			121,736 107,872
			229,608
			9,741 42,125
			51,866

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 8

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

BALANCE SHEET 31 MARCH 2023

Notes FIXED ASSETS Tangible assets 15 Investments 16 CURRENT ASSETS Debtors 17 Cash at bank CREDITORS Amounts falling due within one year 18 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 21 Unrestricted funds Restricted funds TOTAL FUNDS	31.3.23 £ 6,952 1 6,953 11,132 90,610 101,742 (32,188) 69,554 76,507 76,507 72,094 4,413 76,507	31.3.22 £ 6,100 1 6,101 23,320 59,614 82,934 (37,169) 45,765 51,866 51,866 44,843 7,023 51,866

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

Page 9

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HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

BALANCE SHEET - continued 31 MARCH 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Trustees and authorised for issue on 15 November 2023 and were signed on its behalf by:

Ms S J Bowler - Trustee

The notes form part of these financial statements

Page 10

HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

Voluntary income including donations, gifts and legacies and grants that provide core funding or are of a general nature are recognised where there is entitlement, the receipt is probable and the amount can be measured with sufficient reliability.

Income from activities to raise funds, such as recharge of wages, and investment income are recognised on a receivable basis.

Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions. Such income is only deferred when:

the donor specifies that the grant or donation must only be used in future accounting periods; or
the donor has imposed conditions which must be met before the charity has unconditional entitlement.

Volunteers and donated services

The value of services provided by volunteers is not incorporated into these financial statements.

Where goods or services are provided to the charity as a donation that would normally be purchased from suppliers, this contribution is included in the financial statements at an estimate based on the value of the contribution to the charity.

Expenditure

Expenditure is recognised when a liability is incurred. Contractual arrangements are recognised as goods or services are supplied.

Expenditure on raising funds are those costs incurred in attracting voluntary income.
- Charitable activities include expenditure associated with increasing awareness and understanding of brain injuries, activities to reduce incidences of brain injury, provision of information support to people with brain injuries, their families and their carers and assist people with brain injuries to return to community living. Charitable activities include both the direct costs and support costs relating to these activities.
Support costs include central functions and governance costs and have been allocated to activities on a basis consistent with the use of resources.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on reducing balance Computer equipment - 25% on cost

Tangible fixed assets costing £250 or more are capitalised at cost.

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HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donation from trading company Donations	31.3.23 £ - 39,113 39,113	31.3.22 £ 2,141 15,504
		17,645

The Charity would like to express special thanks to all the Grantmakers, Charitable Trusts and Charitable Foundations for supporting our vital work this year:

-Irwin Mitchell

-Portsmouth City Council -Hampshire & Isle of Wight Community Foundation (HIWCF) - GVC (3 Jan 2023 - 15 Dec 2023) -Friends of Emsworth Community Health

-Petersfield Town Council -Boost Charitable Trust (March 2022 - Aug 2022) -Peoples Health Trust (May 2022 - April 2023) -Scewfix Foundation -Grocers Charity -Shanly Foundation -Energise Me (30 Jan 2023- 29 Sept 2023) -Gosport Voluntary Action Grant -Arnold Clark Community Fund -Magic Little Grants -Lawn Tennis Association -Edward Gosling Foundation - (Jan - June 2022)

-Awards for All - (1 Sept 2022 - Aug 2023)

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HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

3. OTHER TRADING ACTIVITIES Shop income Restart grant 4. INVESTMENT INCOME Interest received 5. INCOME FROM CHARITABLE ACTIVITIES Activity Assistance and activities for people with Grants head injuries Assistance and activities for people with Session income head injuries Grants received, included in the above, are as follows: Hampshire Adult Services Portsmouth City Community Fund People's Health Trust Other grants (below £1,000) The Henry Smith Charity Petersfield Town Council Friends of Emsworth Hospitals Edward Gostling Foundation National Lottery Community Fund grant Good Things Foundation National Emergency Trust (NET) HIWCF - Kenwood Community Fund SHF Early Intervention Charities Health Foundation Green Hall Foundation Hendy Foundation Versus Arthritis Shanly Foundation The Grocers' Charity Gosport Community Lottery HIWCF - GVC Fund The Screwfix Foundation Skills for Care - Workforce Development Fund Big Lottery Fund	31.3.23 £ 147,183 - 147,183 31.3.23 £ 31 31.3.23 £ 42,449 35,200 77,649 31.3.23 £ - 8,000 4,682 3,194 1,167 1,200 1,566 2,500 3,529 - - 1,286 - - - - - 2,800 2,195 1,403 1,622 1,805 1,500 4,000 42,449	31.3.22 £ 120,391 2,668	31.3.22 £ 120,391 2,668
		123,059
			31.3.22 £ 30 31.3.22 £ 69,072 24,094
			93,166
			31.3.22 £ 3,464 16,456 1,509 4,253 5,833 1,000 2,273 4,167 - 3,920 14,312 1,800 2,000 1,920 1,667 1,092 3,406 - - - - - - -
			69,072

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HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

6.	OTHER INCOME
			31.3.23	31.3.22
			£	£
	Coronavirus Job Retention Scheme grant		-	4,749
	Training courses		780	700
			780	5,449
7.	RAISING FUNDS
	Raising donations and legacies
			31.3.23	31.3.22
			£	£
	Staff costs		72,838	82,404
	Fundraising costs		531	502
	Other shop costs		15,950	9,456
	Shop rent and service charges		31,757	29,374
			121,076	121,736
8.	CHARITABLE ACTIVITIES COSTS
		Direct	Support
		Costs (see	costs (see
		note 9)	note 10)	Totals
		£	£	£
	Assistance and activities for people
	with head injuries	70,611	48,428	119,039
9.	DIRECT COSTS OF CHARITABLE ACTIVITIES
			31.3.23	31.3.22
			£	£
	Staff costs		57,803	51,049
	Drop in and activity costs		9,137	4,615
	Staff travel		3,671	3,709
			70,611	59,373
10.	SUPPORT COSTS
			Governance
		Other	costs	Totals
		£	£	£
	Assistance and activities for people with
	head injuries	47,428	1,000	48,428

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HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

10. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Other

31.3.23
Assistance
and
activities
for
people
with head
injuries
£
Wages
7,091
Rent and service charges
7,224
Rates and water
115
Insurance
368
Light and heat
-
Telephone
1,196
Postage and stationery
473
Miscellaneous expenses
2,444
Training and books
3,256
Affiliation fees
327
Computer expenses
4,149
Repairs and renewals
1,260
Bank charges
978
Bookkeeping and payroll processing
14,400
Depreciation of tangible fixed assets
2,478
Irrecoverable VAT
1,669
47,428
Governance costs
31.3.23
Assistance
and
activities
for
people
with head
injuries
£
Accountancy fees
1,000
Legal and professional fees
-
1,000

31.3.22
Total
activities
£
5,802
7,595
-
1,237
1,526
1,135
504
701
3,805
641
4,757
-
717
14,091
2,452
1,926
46,889
31.3.22
Total
activities
£
980
630
1,610

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HEADWAY PORTSMOUTH & SOUTH-EAST HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

11. NET INCOME/(EXPENDITURE)

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

	31.3.23	31.3.22
	£	£
Depreciation - owned assets	2,478	2,453
Other operating leases	7,224	7,595
Independent examination - Gibson Whitter	1,000	980

12. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

During the year no trustee (31.3.22: none) was reimbursed for out of pocket expenses.

13. STAFF COSTS

STAFF COSTS
Wages and salaries Social security costs Other pension costs	31.3.23 £ 132,436 4,004 1,292 137,732	31.3.22 £ 133,930 4,277 1,048
		139,255

The average monthly number of employees during the year was as follows:

Charitable Raising funds	31.3.23 5 4 9	31.3.22 5 5 10

The full time equivalent number of employees was 6 (31.3.22: 6).

No employees received emoluments in excess of £60,000 (31.3.22: none).

14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 17,645 Charitable activities Assistance and activities for people with head injuries 71,188 Other trading activities 123,059 Investment income 30 Other income 5,449 Total 217,371	Restricted funds £ - 21,978 - - - 21,978	Total funds £ 17,645 93,166 123,059 30 5,449
		239,349

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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted funds funds £ £ EXPENDITURE ON Raising funds 120,736 1,000 Charitable activities Assistance and activities for people with head injuries 87,133 20,739 Total 207,869 21,739 NET INCOME 9,502 239 RECONCILIATION OF FUNDS Total funds brought forward 35,341 6,784 TOTAL FUNDS CARRIED FORWARD 44,843 7,023 15. TANGIBLE FIXED ASSETS Fixtures and Computer fittings equipment £ £ COST At 1 April 2022 22,834 17,445 Additions - 3,330 At 31 March 2023 22,834 20,775 DEPRECIATION At 1 April 2022 18,976 15,203 Charge for year 780 1,698 At 31 March 2023 19,756 16,901 NET BOOK VALUE At 31 March 2023 3,078 3,874 At 31 March 2022 3,858 2,242	Total funds £
	121,736 107,872
	229,608
	9,741 42,125
	51,866
	Totals £ 40,279 3,330 43,609 34,179 2,478 36,657 6,952 6,100

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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

16. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
	Shares in
	group
	undertakings
	£
MARKET VALUE
At 1 April 2022 and 31 March 2023	1
NET BOOK VALUE
At 31 March 2023	1
At 31 March 2022	1

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Headway Portsmouth Trading Company Ltd

The charity owns 100% of Headway Portsmouth Trading Company Ltd (registered company number (09666130) whose registered address is Grandstand Suite, Mountbatten Centre, Twyford Avenue, Portsmouth, Hampshire, PO2 9QA. The trading subsidiary ran two charity shops until 31 March 2021 when the activities came back within the charity. The company was dormant in the year ended 31 March 2023.

17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors Other debtors VAT Prepayments 18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Deferred income Accrued expenses	31.3.23 £ 863 4,488 1,839 3,942 11,132 31.3.23 £ 2,629 2,071 197 24,360 2,931 32,188	31.3.22 £ 17,484 2,891 855 2,090
		23,320
		31.3.22 £ 3,226 2,115 211 29,071 2,546
		37,169

Deferred income carried forward at 31 March 2023 primarily relates to grant funding for future periods.	Deferred income carried forward at 31 March 2023 primarily relates to grant funding for future periods.	Deferred income carried forward at 31 March 2023 primarily relates to grant funding for future periods.
31.3.23 31.3.22
£ £
Brought forward 29,071 23,986
Released to incoming resources in year (29,071) (23,986)
Income deferred in year	24,360	29,071

Carried forward	24,360	29,071

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19. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

		31.3.23	31.3.22
		£	£
		21,250	28,750
		41,250	62,500

		62,500	91,250

Restricted funds £ 3,790 - 623 - 4,413 At 1.4.22 £ 44,843 1,461 5,562 - 7,023 51,866	31.3.23 Total funds £ 6,952 1 101,742 (32,188) 76,507 Net movement in funds £ 27,251 (168) (5,562) 3,120 (2,610) 24,641		31.3.22 Total funds £ 6,100 1 82,934 (37,169) 51,866 At 31.3.23 £ 72,094 1,293 - 3,120 4,413 76,507

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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

21. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds SEIF fund The Hospital Saturday Fund Bridging the Gap National Lottery Community Fund Energise Me Big Lottery Fund TOTAL FUNDS	Incoming resources £ 255,069 - - 1,167 3,529 991 4,000 9,687 264,756	Resources Movement expended in funds £ £ (227,818) 27,251 (168) (168) (5,562) (5,562) (1,167) - (3,529) - (991) - (880) 3,120 (12,297) (2,610) (240,115) 24,641

Comparatives for movement in funds

Unrestricted funds General fund Restricted funds SEIF fund The Hospital Saturday Fund Bridging the Gap TOTAL FUNDS	Net movement At 1.4.21 in funds £ £ 35,341 9,502 1,664 (204) 2,167 3,396 2,953 (2,953) 6,784 239 42,125 9,741	At 31.3.22 £ 44,843 1,460 5,563 -
		7,023
		51,866

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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023

21. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds SEIF fund The Hospital Saturday Fund Bridging the Gap Betty Messenger TOTAL FUNDS	Incoming resources £ 217,371 - 3,600 17,378 1,000 21,978 239,349	Resources Movement expended in funds £ £ (207,869) 9,502 (204) (204) (204) 3,396 (20,331) (2,953) (1,000) - (21,739) 239 (229,608) 9,741

Social Enterprise Investment Fund (SEIF)

This funding has been awarded to allow the charitable company to adapt to the new financing and operating processes in social care. The fund has been used to obtain PQASSO accreditation, improved ability to assess impact and also to upgrade IT systems and the website. Some of this funding has been used to fund tangible fixed assets and therefore £1,293 of the balance on this fund represents the net book value of these assets at the balance sheet date. Depreciation on these assets in future years will be attributed to this fund.

The Saturday Hospital Fund

Grant funding received from The Saturday Hospital Fund for the Early Intervention Support programme.

Bridging the Gap Fund

Grant funding received from Portsmouth County Council.

National Lottery Community Awards For All Fund

Grant funding received from the National Lottery Community Fund for the Cognitive Reablement Programme.

Betty Messenger

Grand funding received from Betty Messenger to provide telephone and face to face support to users after the Covid-19 pandemic.

Big Lottery Fund

Grant funding received from Big Lottery Fund for the purchase of laptops. The laptops were acquired during the year. The balance of £3,120 on this fund represents the net book value of these assets at the balance sheet date. Depreciation on these assets in future years will be attributed to this fund.

Energise Me

Grant funding received from Energise Me for the Investing in Communities project.

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22. RELATED PARTY DISCLOSURES

The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

23. ULTIMATE CONTROLLING PARTY

The charitable company is under the control of its members. No one member has control of the charitable company.

24. SHARE CAPITAL AND LIABILITY OF MEMBERS

The charitable company is a company limited by guarantee and its members have undertaken to contribute to the assets of the company in the event of it being wound such amounts as may be required not exceeding £10.

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