COMPANY REGISTRATION NUMBER: 03958445 CHARITY REGISTRATION NUMBER: 1089450 Greater Manchester Head Fonmard Centre Limited Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Financial Statements Yearended 31 March 2024 Page Trustees, annual report (incorporating the directols report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 10 11 12 The following pages do not form part of the financial ststements Detailed statement of financial activities 23 Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 March 2024 The trustees, who are also the directofs for the purposes of company faw, present their report and the unaudited financial ststements of the charity for the year ended 31 March 2024. Reference and administratlve details Registered charty name Greater Manchester Head Forward cent￿ Limited Charity registration number 1089450 Company registratlon number 03958445 Principal office and registered Wilhinglon Methodist Church office 439 Wilmslow Road Wtthington Manchester M20 4AN The Trustees J D Reilly C Hulbert A Parker J Boothroyd (appointed 20.04.23) Company secretary J D Reilly Independent examiner M L Burgess Simpson Burgess Nash Limited Chartered Accountants Empress Busines5 Centre 380 Chester Road Manchester M16 9B4 Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directoffs Report) (¢ontlnue Year ended 31 March 2024 Structure. governanc8 and management Method of Appointment or Election of Trustees Trustees are appointed by the members. New trustee5 undertake an induction process in order to brief them on their legal obligations under charity and company law, the structure, activities and pro￿sseS of the charity and to meet key employees. Trustees are vokjntary and re￿1Ve no remuneration or financial ben8frt. Organisalional Structure and Decision Making Headfo￿ard is an independent registered charity with a Board of Trustees responsible for major decision-making. The Board has responsibility for the development of seNices, fundraising, income generation and overseeing the organisation's effectiveness. A rolling development plan agreed by the Board of Trustees and reviewed annually sets out the future inlentions of the charity- The centre manager provides quarterly reports to the Board at meetings. Weekly meetings at the centre enable all volunteers and staff to have inpLrt into developments and ensure effective communication. Risk Management The trustees have assessed the major risks to which the charity ts exposed, in particular those related to the operations and finances of the charily and are satisfied that syslems and procedures are in place to mitigate its exposure to the major risks. Publicity Ourwebsileww.headfcrward.org is our main outlet for professional and public information about which we receive favourable comments and feedback. Our brochures can be downloaded from our website are sent out by post on request. We also send our infomiation out via email and Linked In and have provided a number of talks raising awareness of our service both online and in person to various organisations including local social workers. rehabilitation teams and the advice service Be Well Manchester. We continue to have links with the Whitworth Art Gallery, Ihe Manchester Museum and Greater Manchester Football Association, who provide interactive educational sessions at our centre, bllnging artefacts, leading craft activities and walking football sessions with attendees. We collaborated with a local specialist neurophysiotherapy practi￿ who provided a programme of 6 wothshops over 6 months exploring wellbeing after brain injury arKI we have developed this into a regular bi-monthly Dru-yoga session on an ongoing basis. Head Forward Centre Withington Methcdist Church 439 Wilmslow Road Withington Manchester M20 4AN tel: 0161434 2150 Head Forward Centre 4NCHESTER hello@headfoNard.org VJV&W.headforward.arg Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (condnued) Year ended 31 March 2024 Attendance From April 2023 to March 2024, we have had a total of 636 attendances. The Centre is open for atlendees and activities 1 Oam -3.30pm on Tuesdays, Thursdays and Fridays. On Wednesday's Sttendees can access the services provided by another brain injury support charity Headway South Manchester and Stockport Branch held at Bridgehall communty Gentre, Siddington Avenue, Stockport. Head Forward Centre continues to welcome enquiries and new referrals from Adult Social Car8, Occupational therapists, private individuals and Brain Injury Case Managets. Premises Our fijlly accessible premises are on Ihe ground floor of Withington Methodist Church. The accommodation is well-appointed, afthough some of our activities are limited due to Jack of space, We have signs on the entrance gale form the high street and the wall adjacent to our external front door to make it easier for people to find us and will greet attendees at the entrance or in the car park to assist them as needed. We have intercom access lo the front entrance and ask attendees to call us if they are arriving via the car park on their first visrt so we can meet them at the rear entrance. The security gate and video security camera on the entran￿ door are very effective safety measures for access to our premises on the Church's ground floor - we can see prospectNe visitors and redirect stray visitors to other services which operate from the Church. Our premises con5isI of an administration office, an art & craft room. a kitchenette. a relaxation room. and a main actNty area and accessible toilet. The main area has 1 pool table, with additional space for group activities such as as chair-based exercises, games and group discussions. The relaxation room is also used to hold meetings ff the administralion office ts unavailable or unsuitabl8. The Trustees have now entered into a tenancy at WIK with the Church to be reviewed quarterly, at a reduced rent of £2.000 per quarter including all utilities, This was a necessty as the local NHS Trust withdrew funding of our rent when their lease ended in October 2023, which is a significant change for the charity to navigate after over 20 years oflhe previous arrangement being in place. This arrangement will be kept under regular review by the Trustees who will explore altemative options for new premises and will seek to enter into a permanent lease either with the Church or elsewhere, when all potentral affordable avenues have been investigated. Health and Safety Our Health and Safety policy corylies with current Regulations and the requirements of our landlords Wrthington Methodist Church. We have had no evacuations due to a fire alatm and accidents in this year. Our First Aid equipment box is regularty checked and out of date rtems replaced and first aid training for staff is refreshed annually. Public, Employers and Trustee Liabilty Insurance is provided by Aviva. Under the temis of our present occupation agreement at Ihe premises. we will arrange portable electrical applian￿ checks. and our water suppty, heating and lighting installations will continue to be checked and maintained by the management of Withington Methodist Church. Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (contsnu8dJ Year ended 31 March 2024 Staffing Karris Goodwin our Centre Manager who is employed 22 hours a week is currently on maternity leave from September 2023. In her absence our fomer volunteer Lee Gallagher has been employed to work 16.5 hours a week as activity Co-ordinator alongside Jill Faulkner who continues to be employed for 16.5 hours a week as Day Organiser and Deputy Manager. Fornier Trustee Rachel Rees is providing management supetvision 10 hours a week during Ms Goodwin's maternity leave. We had to engage temporary cover via a care agency on a few occasions in OctoberlNovember 2023 during one staff members long tem) carelcompassionate leave due to the serious illness and subsequent loss of a close family member. Lee Gallagher is leaving to take up a post doctorate research post abroad and plans are underway to recruit his replacement, which will includè Daniel Grant moving to be an employee one day a week until he commences his Masterfs degree in Speech and Language Therapy in September 2024. The Trustees plan to build in some additional empSoyment hours to provide cover for sickness and holiday abSen￿S to minimise 8th need to employ agency staff. Volunteers In addition, we have a new regular volunteer Daniel Grant on Fridays. Our bngstanding volunteer and one of the founding Trustees Ketth Davies has retired. We are very gtatefrjl for the support provided by our volunteers. We have provided 6 week130 hour total WO￿ experience prograwrnes lo a number of Psychology students from Manchester Metropolitan Univetsty and the Untversity of Manchester. Management committee Our management committee consists of employees Karris Goodwin, Jill Faulkner, and the Trustees James Reilly, Andy Parker, Chris Hulbert and Jo B(x)Ihroyd. All staff and volunteers have been DBS checked. Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) fcontinued) Year ended 31 March 2024 Objectives and activities Activities The daily activity programme continues to be aimed at the needs and Con￿ntration levels of the attendees and includes: (a) Arts & Crafts"(b) games such as Pool, Scrabble, Rummikub, crosswords, Sudoku,. (c) computer skills with assistance- (d) quszzes-, (e) group discussion on psychological and behavioural issues. (Q relaxation- (g) photography projects- (h) special activty days (e.g. Halloween party ,Animated Film Festival outing and cafe visit),musical sessions and visits from Manchester Museum. The Well-being Programme, Walking Football and Dru-yoga sessions have a good response from attendees. We are also in the process of arranging a Head For¥vard Trip out. As part of the integrated approach to our activrties. on Wednesdays attendee5 are encouraged to partlCiP8te in the weekly activities of the Headway South Manchester and Stockport branch which meets at Bridgehall Community Centre, Siddington Avenue, Stockport and their outings including their annual trip to a Christmas Pantomime and meal. This integrated approach continues to be very popular with many of our attendees and has also encouraged greater family member involvement. Attendee Reviews A brief record of each attendee's activities at the Head Fomard Centre is written up each day and at regular intervals, (threelsix months) or by request. each attendee meets informalty wÈth Karris Goodwin to discuss their attendance at the Head Forward Centre. Risk assessmenls for each attendee are reviewed monthty or more frequentty rf there is a significant change in attendees. needs. Where attendees show a particular interest or aptitude, such as moving onto external counselling supporti voluntary work experience. they are encouraged to further Ihis with help from staff and volunteers. We continue to have more male than female attendees. Fundraising Fundraising for the whole project remains the responsibility of the Twstees with input from the management committee. We have received a total amount of £1.131.76 in donations this year. Head Forward Centre is entirely dependent for its survival on revenue raised in various ways.. (a) payments received for individual attendees contraGled by adult social care or self -funded payments where adult social care funding is not available (b) grants and (c) donations from families and individuals. The price of the cenlre remains as from September 2021 from £30.00 to £40.00 for a full day and from £15.00 to £25.00 for half a day and will be reviewed by the Trustees and probabty increased after this year end. Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (¢ontinu Year ended 31 March 2024 Achievements and performance Summary: The Trustees have paid due regard to public benefit in deciding the activities which should be undertaken al Head Forward Centre. In pursuance of the aims and objectives set out in our Charity Commission regislration (No.1089450), the Greater Man¢hester Head Forward Centre Ltd- which uses the working title Head Forwa￿￿ Centre - has fulfilled these objectives in the following ways: 1. By providing a range of social and recreational activities at the Head Forward Centre in order to enGourage self-esteem, social rehabilitation and some occupational skills in those attending. 2. By endeavouring to mainlain a staff: attendee ratio of 1.3 and in view of the limited space available we limit the number of attendees to a maximum of 14 per day. 3. By increasing awareness within the Greater Manchester area of the existence of the Head Fo￿ard Centre and the service it provide5 via our promolional material. V￿bSite (www.headforward.org) and awareness presentations to local interested potential referring agencieslprofessionals. 4. By continuing to engage directty with Adult Social Care departments, and specialised Brain Injury Community Rehabilitation and Stroke teams throughout Greater Manchester, we have maintained our local contacts and improved our referral system with regard to the statutory bodies in the area. We plan to submit a tender for a contract with Manchester City Council as this is introduced later thi5 calendar year. 5. By providing volunteering opportunities for Psychology, Occupational Therapy and Speech and Language Therapy students from the University of Manchester and Manchester Metropolitan University and facilitating relevant placements to further their studies and experience. 6. By informing relatives of those SUNivors of brain injury who wish to become attendees at Head Forward Centre how to access Adult Social Care Contact Centres to seek funding and providing a continuous link with Adult Social Care once funding contracts have been agreed. Head FoNard cent￿ facilities are ac￿pted as a service provider for acquired brain injury day services promoting social rehabilitation by local authorty Adult Social Care departments. We re￿1ve funding for attendees from Manchester City Council, Stockport MBC, Tameside MBC and Trafford MBC, as well as from Case Managers in the North-WesL Greater Manchester Head Fo￿ard Centre Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (conttnued) Year ended 31 March 2024 Financial review Finance The trustee5 continues to monitorthe charity's finances closely and meel regularly to oversee spending and budgeting. The net deficit for the year amounted to £1.469 (2023 - net surplus £15,187) and reserves stand at £87,249 (2023 - £88.718). Reserves Policy The trustees have established a policy whereby the unrestricted funds, not committed but held by the charity, should be equivalent to tWe￿e months of the resources expended. At this level the trustees feel that they would be able to continue the current activities of the charity. At present the free reserves enable this policy to be maintained. Statement of trustees, responsibilities The trustees (who are also directors of United Kingdom Acquired Brain Injury Forum for the purpose of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company13w requires the trustees to prepare financial ststements for each financial year. which gFve a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements. the truslees are required to.. select suitable accounting policies and then apply them consistently: observe the methods and principles in the Charities SORP., make judgements and estimates thal are reasonable and prudent" state whether applicable UK Accounting Standards have been followed. subject ta any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensura that the financial st31ements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hen￿ for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to tha srrall companies exemption. Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (contlnuedj Year ended 31 March 2024 The trustees. annual report was approved on behalf of the board of trustees by.. 2 11£12oz.y...................... and signed on J D Reilty Trustee Greater Manchester Head Forward Centre Limited Company Limitsd by Guarantee Independent Examinerfs Report to the Trustees of Greater Manchester Head Forward Centre Limited Year ended 31 March 2024 I report to the trustees on my examination of the financial statements of Greater Manchester Head Forward Centre Limited ('the charty,) for the year ended 31 March 2024. Responsibilities and basis of report As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordan￿ wth the requirements of the Companies Act 2006 {'Ihe 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 the charity's accounts as carried OLrt under section 145 of the Charities Act 2011 (Ihe 2011 Act.). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5>) and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis. as modified by the revaluation of certain financial assets and liabik'ties and investment properties measured at fair value through income or expendrture. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's abilty to continue. Judgements and key sources of estimation uncertalnty In the application o* the charity's accountirvJ policies, the members are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily available from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual resutts may differ from these eslimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods rfthe revision affects both current and future periods. During the year, there were no judgements in applying the accounting policies and key sources of estimation uncertainty which materially affected the financial statements. 12- Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Statements (condnuedj Year ended 31 March 2024 Accounting policies (continuedj Fund accounting Fund accounting is applied to any restrrted income that is received in Ihe year. The restricted income is allocated to specific expenditure as per the temis of the donor. Unrestricted funds are available for use at the discretK)n of the trustees in furtherance of the charitable objectives of the charity. Incoming resources All incoming resources are included in the statement of financial activities when the charty is entitled to the income and the amount can be quantified with reasonab5e accuracy. The following specific policies are applied to particular categories of income= Voluntary income by way of grants, donations and gifts are included when receivable. Grants where entitlement is not conditional on the delivery of a sp8cffic performance by the oharity are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of service5 provided by volunteers has not been included. Interest receivable Interest on funds hekj on deposit is included when receivable and the amount can be measured reliably by the charity- this is normally upon notrfication of the interest paid or payable by the 8ank. Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is reported as part of the expenditure to which it relates. Cost of generating funds comprise the costs associated with attracting voluntary income. they are allocated to the particular activity where the cost relates direcdy to that activity and are apportioned on a basis considered appropriate by the trustees. Charitable expenditure comprises those costs incurred by the charty in the delivery of its activities and services for the beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature neGe5sary lo support them. Supportlmanagement and administration expenditure comprise all costs incurred in running the charily that are not incurred in the generatron of voluntary income and, where relevant, are apportioned on a basis considered appropriate by the trustees, Rehabilitation centre expenses comprise cosls related directjy to the charrtable activities of the company and, where relevant. are apportioned on a basis considered appropriate by the trustees. 13- Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Ststements {c¢MtinuedJ Year ended 31 March 2024 Accounting policies (contlnuedl Tangible assets Tangible assets are initialSy recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impaimient losses. An increase in the carrying amount of an asset as a result of a revaluation. is recognis8d in other recognised gains and losses. unless it reverses a charge for impaimient that has previously been recognised as expendrture within the statement of financial activities. A decrease in the carrying amount of an assel as a result of revaluation. is recognised in other recognised gains and losses, except to which it offsets any previous ￿valUation gain, in which case the loss is shown wlthin other recognised gains and losses on the statement of financial activities. Depreciation Depreciation is calculated so as to wrtte off the cost or valuation of an asset, less ts residual value, over the useful economic lrfe of that asset as follows= Equipment 250A straight line Impainnent of fixed assets A review for indicators of impaimient is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal al each reporting date. For the purposes of impaiment testing. when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amounl of the cash-generaling unit to which the asset belongs. The cash-generating unit is the smallest identrfiable group of assets that includes the asset and generates cash infk)ws that largely independent of the cash inflows from other assets or groups of assets. Financial instruments The Charty only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their s8ttlement value with the exception of bank loans which are subsequently measured at amortised cost using the effectNe interest method. 14- Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 Accounting policies {continuedJ Defined contribution plans Contributions to defined contrt)ution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the relaled service, the liability is measured on a discounted present value basis. The unwinding of the dbscount is recognised as an expense in the period in which it arises. Taxation The charity is exempt from corporation tax on its charitable activities. Limited by guarantee The Greater Manchester Head Forward Centre Limited is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets ofthe company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. 15- Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Statements (¢onttnuedJ Year ended 31 March 2024 Donations and legacies Unrestricted Fund5 Restricted Total Funds Funds 2024 Donations Donations 1,132 1,132 Gifts Gifts - rent at valuation 6.000 6,000 Grants Grants receivable 400 400 7,132 400 7,532 Unrestricted Funds Restricted Total Funds Funds 2023 Donations Donations 492 492 Gifts Gifts rent at valuation 10.870 10,870 11,362 11,362 Charitable activities Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Various local councils 42,952 42,952 50,099 50,099 Other trading activities Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Fundraising events 475 475 521 521 Investment income Unrestricted Total Funds Unrestrtcted Total Funds Funds 2024 Funds 2023 Bank interest receivable 1.249 1.249 258 258 16- Greater Manchester Head Forward Centre Limited Company Limitsd by Guarantee Notes to the Financial Statements {¢ontinuad) Year ended 31 March 2024 Costs of raising donations Unrestricted Totsl Funds Unrestricted Total Funds Funds 2024 Funds 2023 Costs of generating income 4,446 6.053 6,053 10. Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Rehabilitation centre Support costs 25,782 23,049 400 26,182 23,049 49,231 48,831 400 Unrestricted Funds Restricted Tot21 Funds Funds 2023 Rehabilttation centre Support costs 23,696 17,304 23,696 17,304 41,000 41,000 11. Expenditure on charitable activities by activity type Activities undertaken directty Support costs Total funds 2024 Total fund 2023 Rehabilitation centre 26.182 23,049 49,231 41,QOO 12. Analysis of support Costs Analysis of support costs Total 2024 Total 2023 Staff costs Premises Communications and IT General office Finance costs 15,D44 5.880 678 567 882 15,044 5.880 676 567 882 11,053 4,648 617 224 782 23.049 23.049 17.304 17- Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Ststements (Cominueal Year ended 31 March 2024 13. Net (expenditureyincome Net (expenditure)lincome is stated after chargingl(crediting): 2024 2023 Depreciation of tangible r￿ed assets 195 195 14. Independent examination fees 2024 2023 Fees payable to the independent examinerfor. Independent examination of the financial statements 575 575 IS. Staff costs The total staff costs and employee beneffts for the reporting period are analysed as follows.. 2024 2023 Wages and salaries Employer contributions lo pension plans 34.307 659 29,693 516 34.966 30,209 The average head counl of employees during the year was 3 (2023.. Nil). The average numbèr of full-time equivalent employees during the year is analysed as follows.. 2024 2023 No. Number of staff - Centre support and activities No employee re￿iVed employee benefits of more Ihan £60,000 during the year (2023: Nil). 16. Trustee ￿mUneratIon and expenses Trustees No remuneration or other beneffts from employment with the charity or a related entity were received by the trustees. 18- Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Ststements (contsnued) Year ended 31 March 2024 17. Tangible fixed assets Equipment Total Cost At 1 April 2023 arKI 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 780 780 195 195 195 195 390 390 Carrying amount At 31 March 2024 390 390 At 31 March 2023 585 585 18. Debtors 2024 2023 Other debtors 10,919 10.919 9,182 9,182 19. Creditors: amounts falling due within one year 2024 2023 Accruals and deferred income Social security and other taxes 4.841 762 138 4.841 900 20. Pensions and other post retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £659 (2Q23.' £516). 19- Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Statements (continuedj Year ended 31 March 2024 21. Analysis of charitable funds Unrestricted funds At 1 April 2023 At31 Income Expenditure March 2024 General funds 88,718 51,808 (53,277) 87,249 Restricted funds At 1 April 2023 At31 Income Expenditure March 2024 Restricted Fund 400 (40Q) 22. Analysis of net assets between funds Unrestricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less Ihan 1 year Net assets 390 91,700 (4,841) 87,249 390 91,700 {4.841) 87,249 Unrestricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year Net assets 585 89,033 {900) 88,718 585 89,033 {900) 88,718 Greater Manchester Head Forward Centre Limited Company Limitsd by Guarantee Notes to the Financial Ststements (continued) Year ended 31 March 2024 23. Related partles Other than those disclosed in note 16. there were no related party Iransactions to report in the year. -21 Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Management Inforniation Year ended 31 March 2024 The followlng pages do not forni part of the financlal statements. -22- Greater Manchester Head Forward Centre Limited Company Limited by Guarantse Detailed Ststement of Financial Activities Year ended 31 March 2024 2024 2023 Income Donations Donations Gifts - rent at valuation Grants re￿Ivable 1.132 6,000 400 492 10,870 7.532 11,362 Charitable activities Varicus local councils 42,952 50,099 Other trading activities Fundraising events Investment income Bank interest receivable 475 521 1.249 258 Total income 52.208 62,240 Expenditure Costs of raising donations Wages and salaries Vclunleer expenses 4.446 5,948 105 4.446 6,053 Expenditure on charitable activities Subcontracted activities Wages and salarie5 Pension costs Rent Repairs and maintenance Insurance Legal and professional fees Telephone Other office costs Depreciation Bank charges General expenses stationery 390 29.861 659 8,000 23,745 516 10,870 60 1,388 762 617 641 195 100 1,686 420 1,481 882 675 427 195 111 6,087 463 49,231 41.000 Total expenditure 53,677 47,053 Net {expenditure)Jin¢ome (1,469} 15,187 -23-