COMPANY REGISTRATION NUMBER: 03958445 CHARITY REGISTRATION NUMBER: 1089450 Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Unaudited Financial Statements 31 March 2025
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the directofs report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure accounl) Statement of financial position Notes to the financial statements 10 11 The following pages do not form part of the financial statements Detailed statemenl of financial activities 21
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directoffs Report) Year ended 31 March 2025 Th8 trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. Reference and administrative d8tails Registered charity name Gater Manchester Head Forward Cenlre Limited Charity reglstration number 1089450 Company registration number 03958445 Principal office and règistered Withington Methodist Church office 439 Wilmslow Road Wrthington Manchester M20 4AN The trustees JDReil C Hulbert A Parker J Boothroyd (Retired 6 March 2025) Company secretary J Reilly Independent examiner M L Burgess Simpson Burgess Nash Limited Chartered Accountants Empress Business Centre 380 Chester Road Manchester M16 9EA
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) l¢ontin4 Year ended 31 March 2025 Structure. governance and management Method of Appointment or Election of Trustees Trustees are appointed by the members. New trustees undertake an inducth)n prO$S in order to brief them on their legal obligations under charity and company law. the structure. activrties and processes of the charity and to meet key employees. Trustees are voluntary and receive no remuneration or financial benefrt. Organisational Structure and Decision Making Headforward is an independent registered charty with a Board of Trustees responsible for major decision-making. The Board has responsibility for the development of services. fundraising, income generation and overseeing the organi5ation's effecliveness. A rorting development plan agreed by the Board of Trustees and reviewed annually sets out th8 future intentions 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 input into developments and ensure effective corrmunication. Rlsk Management The trustees have assessed the major risks to which the charty is exposed. in particular those related to the operations and finances of the charity and are satisfied thal systems and procedures are in plac8 to mitigate its exposure to Ihe major risks. Publicity Our website www.headfoFward.org and increasingly Head Forward Centre | Linkedln are our main outlgt for professional and public information, and we receive frdvourable comments and feedback. Our brochures can be downloaded from our website and are sent out by posvemail on reqtsest. We have provKled a number of talks raising awareness of our service tK)th online and in person to various organisations including local social workers. the Greater Manch8St8r Neuro-Rehabilitation Greater Manchester Neurorehabililation & Integrated Stroke Delivery Network Rehab Subgroup and the North Manchester Communty Neuro Rehab and Stoke Team and hosted an infornation stall at the annual Deputy Day held in Manchester to increase awareness of our service arnongst Deputies and solicitors who manage the finances of people needing the Court of Protection. We continue to have links with the Whilworth Art Gallery, the Manchester Museum and Greater Manchester Football Association, who provide interactNe educational sessions at our centre, bringing artefacts, leading craft activities and walking football sessions with attendees. We continue to host regular bi-monthly Dru-yoga sessions which are a highlight for many attendees and have started to hold sound bath sessions for relaxation. Head Forward Centre Withington Methodist Church 439 Wilmslow Road 1pthIngton Manchester M20 4AN tel: 0161434 2150 Head Forward Centre MANCHESTER hello@headforward.org vw.headforward.org
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (contsnuedj Year ended 31 March 2025 Attendance From April 2024 to March 2025, we have had a total of 579 attendanc8S. The Centre is open for attendees and activities 1 Oam-3.30pm on Tuesday. Thursday and Friday. On Wednesday attendees can access the services provided by another brain injury support charity Headway South Manchester and Stcckport Branch held at Bridgehall communty Centre. Siddington Avenue, Stockport SK3 8NFi Head Forward Centre continues to welcome enquiries and new referrals from Adult Social Care. Occupational therapists. private individuals and Financial Deputies and Brain Injury Case Managers Premises Our fully sccessible premises are on the ground ffoor of Wthington Methodist Church. The accommodation is well-appointed. although some of our aclivities are limrted due to lack of space. We have signs on the entrance gate from the hrijh street and the wall adjacent to our external front door to make it easier for people to find us and will greet attendees at Ihe entrance or in the car park to assist them as needed. We have intercom access to the front entrance and ask attendees to call us if they are arriving via the car park on their first visit so we can meet them at the rear entrance. The security gate and VKl80 security camera on the entrance door are very 8ff8Ctiva safety measures for access to our premises on the Church's ground floor - we can see prospective visitors and r&direct stray visitors to other seprfices which operate frorn the Church. Our premises consist of an administration office, an art & craft room. a kitchenette, a relaxation room, and a main activity area and accessible toilet. The rnain area has 1 pool table, with addttional space for group actNities such as chair-based exercises, games and group discussions. The relaxation room is also used as a quiet room if attendees need to withdraw and to hold meetings if Ihe administration office is unavailable or unsuttable. The Trustees have now entered into a tenancy at will with the Church to be reviewed quarterly. at a reduced rent of £2,000 per quarter. Initialty Ihis included all utiliti88, however from December 2024 due to the increase in energy costs, the church requested a contribution of £200 a quarter to the utilty bills from 1st April 2025. This burden of these aCmMOdatIOn costs as last year is a significant ongoing change for the charity lo navigate after over 20 years of the previous arrangement being in place and this plus the need to inCaSe staffi'ng levels necessitates a flexible approach to building up attendees, numbers to increase revenue. 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 potential affordable avenues hav8 ba8n investigated. Health and Safety Our Health and Safety policy is reviewed annually by the trustees and staff training provided. It complies with currenl Regulations and the requirements of our landlords Withington Methodist Church. We hav8 had no evacuations due to a fire alam and accidents in this year. Our First Aid equipment box is regularly checked and out of date items replaced and first aid training for staff is refreshed annually. Public. Employers and Truste8 Liabilty Insurance is provided by Aviva. Under the terms of our presenl occupation agreement at the premises, we will arrange portable electrical appliance checks at least annually and more often in the event of maintenance issues, and our water supply, 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) (continued) Year ended 31 March 2025 Staffing. Karris Goodwin our Centre Manager who is employed 20 hours a week returned from maternty leave in September 2024. In 2024 Lee Gallagher moved on to take up a post doctorate research post abroad. and Daniel Grant who had been a volunteer progressed to be an employee one day a week until he commenced his Masterfs degree in Speech and Language Therapy in September 2024. In May 2024 we recwited Jane Weston inittally a temporary basis and since September 2024 on a permanent contract working 16.5 hours a week as activity Coknordinator alongside Jill Faulkner, who continues to be employed for 16.5 hours a week as Day Organiser and Deputy Manager. Fcrmer Trustee Rachel Rees has continued after Karris Goodwin's retum from maternity leave as Development Manager providing 10 hours a week on a consultancy basis. In addition, we have received support from several sludent volunteers on placement 6 week130 hours total providing them with work experience programmes as part of their undergraduate studies in Psychology at Manchester Universrty. One student Heather Young has continued to attend in a voluntary role, specialising in supporting attendees with Art activities. We are very grateful for the support provided by our volunteers. Due to recruiting an addrtional staff member and the consultanys role we have been able to avoid engaging any temporary cover via a care agency whKh had achieved the Trustees, plan to build in some additional employment hours to provide cover for Sickness arKI holiday absences to minimise the need to employ agenGy Staff. All staff have training plans which are reviewed regularly and have received training in house including on health and safety and Safeguarding, and external training including the Care Certificate, Oliver McGowan Tier 1 Autism training and on first ald (Jill Faulkner and Jane Weston with Karris Goodwin booked in to the First Aid At Work course for next month). Further training is planned for next year including NVQ Diplomas in Adult Care and Tier 2 OIFver McGowan Autism Training. Management committee. Our management committee consists of employees Karris GocKlwin, Jill Faulkner, and the Trustees James Reilly, Andy Parker, Chris Hulbert (who relired in March 2025) and Jo Boolhroyd. 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) (Mndnued) Year ended 31 March 2025 Objectives and activitles Activities The daity activity programme continues to be aimed at the needs and concentration levels of the attend8as and includes: (a) Arts & Crafts., {b) games such as pc1. Scrabble. Rummikub, crosswords. anagrams" (c) computer skills wth assistan,. (d) quizzes; (e) group discussion on psychological and behavioural issues" lfj relaxation" (h) spectal aclivity days (e.g. Halloween party, film outing and cafe visit, musical sessions and visits from Manchester Museum. The Well-being Programme, Walking Football and Dru-yoga sessions which have now been supplemented by sound bath sessions and intergenerational singing sessions have a very good response from attendees. Outings are being organised on a regular basis. including walks in the l¢xal communty. to the cinema and Manchester Museum, and the annual Christmas lunch. As part of the integrated approach to our activities. on Wednesdals attendees are encouraged to participate in the weekly activtties of the Headway South Manchester and Stockport branch which meets at Bridgehall Communty Centre. Siddinglon Avenue, Stockport and their outings including their annual trip to a Christmas Pantomime and meal. This integrated approach continues to be very popular wrth many of our attendees and has also encouraged greater family member involvement Attendee Reviews A brief record of each attendee's activiti'es at the Head FOrard Centre is wrfften up each day and risk assessments individually reviewed at regular inteNas, (thr8elsix months) and we are introducing regular individual m8elings between the manager and each attendee with interaction with th8ir families in addition to further personalise their support al the Head Forward Centre. Risk assessments for each attendee are reviewed more frequently if there 15 a significant change in attendees, needs. Where attendees show a particular interest or aptitude, such as moving onto extemal counselling supportl voluntary work experience, they are encouraged to further this with help from staff and volunteers. We continue to have more male than female attendees. Fundraising Fundraising for the whole project remains the responsibilty of th6 Trustees with input from the management committee. We have received a total amount of £35,420.58 in donations this year. Head Forward Centre is entirely dependent for its survival on revenue raised in various ways: (a) payment5 received for individual attendees conlracted by adutt 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 centre increased in accordance with local authority agreed rates from April 2024 to £43.80 for a full day and £25.00 for half a day and will be reviewed by the Trustees and probably increased after this year end.
Greater Manchester Head Forward Centre Limited Company Limitsd by Guarantee Trustees. Annual Report (Incorporating the DirectOS Report) (Continued) Year ended 31 March 2025 Achievements and perforniance Summary: The Trustees have paid due regard to public benefit in deciding the activities which should be undertaken at Head Forward Centre. In pursuance of the aims and objectives set out in our Charty Commission registration (No.1089450), the Greater Manchester Head Forward Centre Ltd- which uses the working title Head Forward Centre - has fulfilled these objectives in the following ways: 1. By providing a range of social and recreational aclivities at the Head Foward Centre in order to encourage selfsteern. social rehabilitation and some occupational skilLs in those attending. 2. By endeavouring to maintsin a staffr. attendee ratio of 1.3 and in view of the limited space available we limrt 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 Forward Centre and the service it provides via our promotional material, website (w.headforward.Org) and awareness pr8sentations to local interested potential refeIng agencieslprofessionals. 4. By continuing to engage direclly with Adult Social Care departmenls, and specFalised 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 successfully completed the tender pro5$ for a contract with Manchester Cty Council on their framework for Day Opportunities and anticipate referrals through their brokerage $8rvice to increase as a result and as the citizens needs may be broader than those of our current attendees the service will have to adapt in order to meet these which will be an ongoing these for consideralion by the Trustees. 5. By providing volunteering opportunities for Psychology. Occupational Therapy and Speech and Language Therapy students from the UnNersty of Manchester and Manchester Metropolitan University and facilrtating r818vant placements to further their studies and experience. 6. By supporting prospective attendees and their relatives how to a¢ss Adum Social Care Contact Centres to seek fvnding and providing ongoing links with Adu Social Care once funded placements have been agreed.
Greater Manchester Head Forward Centre Limited Company Limitsd by Guarantee Trustees. Annual Report (Incorporating the Directors Report) (continuodj Yearended 31 March 2025 Financial review Financ8 The trustees continue to monitor the charty's finances closely and meet regularly to oversee spending and budgeting. The net surplus for the year amount8d to £1.059 {2024 - nel deficit £1,469) and reserves stand at £88.308 (2024 - £87.249). Reserves Policy The trustees have established a policy whereby the unrestricted funds, not committed but held by the charity, should be equivalent to efve months of the resources expended. At this Jevel the trustees feel that they would be able lo continue the current activities of the charty. At present tha free serves enable this policy lo be mainlained. 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 ststements in awordance with applicable law and United Kingdom Generalty Accepted Accounting Practi. Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the chartsble Company and of the incoming resources and application of resource5, including the incom8 and expenditure. of Ihe charrtable company for that period. In preparing these financial statements. the trustees are required to: select suitsble accounting policies and then appty Ihem consistentty" cbserve 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 to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the going corrkrn basis unless it is inappropriate to presume that the charitable company will continu6 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 ensure that the financial statements compty with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud aj other irregularilies. Small company provisions This repcrt has been prepared in accordance with the provisions applicab to companies entitled to the small companies exemption. The trustees, annual report was approved on board of trustees by.. 13. 11. 2¢YI£ and signed on behalf of the J D Reilty Trustee
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Independent Examinerfs Report to the Trustees of Greater Manchester Head Forward Centre Limited Year ended 31 March 2025 I report to the trustees on my eninatIOn of the financial statements of Greater Manchester Head Forward Centre Limrted {'the charity.) for the year ended 31 March 2025. 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 accordance with the requirements of the Companies Act 2006 {'the 2006 Acl.). 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 examin*ion of the charity's accounts as carried out under section 145 of the Charrties Act 2011 (Ih8 2011 Act,). In carrying out my examination I have followed the Directions given by the Charty Commission under section 145(5)(b) of the 2011 Act. Independent exarniner's statement - matter of concem identified I confim thal no other matters have come to my attention in connectton with my examination giving me cause to believe that in any material respect= accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act: or the financial statements do not accord with those records. or the financial statemenls do not compty with the accounting requirements of section 356 of the 2006 Act other than any requirement that the accounts give a 'true and fairf vi8w which is not a matter considered as part of an independent examination" or the financial statements hav8 not been prepared in accordance with the meth¢)ds and principles of the Statemenl of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance wrth the Financial Reporting Slandard applicable in the UK and RepublK of Ireland {FRS 102). I confirm thal there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. M L Burgess Associate - Institute of Chartered Accountants in England and Wal8S Independent Examiner Simpson Burgess Nash Limited Chartered Accountants Empress Business Centre 380 Chester Road Manchester M16 9EA
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 Unrestted funds Total funds Total funds 2024 Note Income Donations Charitable activities other trading actNities Investment income 35.421 32,841 393 1,741 35,421 32,841 393 1,741 7,532 42,952 475 1,249 Total income 70.396 70.396 52.208 Expenditure Expendtture on raising funds". Costs of raising dDnalions Expenditure on charitable activities Total expenditure 3,574 65.763 3,574 65,763 69.337 10,11 49.231 53,677 89,337 Net incomel(expenditure) and net rnovetnent in funds 1,059 1.059 (1,469) Reconciliation of funds Total funds brought forward Total funds carried foThvard 87,249 87,249 88,308 88,718 88,308 87,249 The ststement of finanaal activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 11 to 19 forni part of these fInCIal statements.
Greater Manchester Head Forward Centre Limited Company Limitsd by Guarantee Ststsment of Financial Position 31 March 2025 2025 2024 Note Fixed assets Tangible fixed assets 17 195 390 Current assets Debtors Cash at bank and in hand 18 6,676 90,203 96.879 10,919 80,781 91.700 Creditors: amounts falling due within one year Net current assets 19 8,766 4,841 88.113 86,859 Total assets less current liabilities 88,308 87.249 Net assets 88,308 87,249 Funds of the charity Unrestricted funds 88,308 88,308 87,249 87,249 Total charity funds 21 For the year ending 31 March 2025 the charity was entitled to exemption from audrt under section 477 of the Gompanies Act 2006 relating to small companies. Directors. responsibilities: The members have not required Ihe company to oblain an audit of ts financial statements for the year in question in accordance with section 476" The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financ1 ststements have been prepared in accordance with the provisions applicable to companies subject to the srnall companies, re9ime. These financial statements were approved by the board of trustees and authorised for issue on . and are swned on behalf of Ihe board by: eilly Trustee The Ite$ on pages 11 to 19 fomi part of thosè financlal statements. 10-
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Ststsments Year ended 31 March 2025 General inforniatlon The charity is a public benefrt entty and a private company limited by guarantee, registered in England and Wal8s and a registered charity in England and Wales. The address of the registered offi'ce is Withington Methodisl Church, 439 Wilmslow Road. Wrthington, Manchester, M20 4AN. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of Recomrnended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Compani8s Act 2006. Accounting policffies Taxation The charity is exempt from corporation tax on ts charitable activities. Basls of preparation The financial statements have been prepared on Ihe historical cost basis, as modified by the revalualion of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entty. Going concern There are no material uncertainties about the charitys abilty to continue. Judgements and key sources of estimation uncertainty In the application of the charty'8 accounting policies. the members are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily availabie from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to b8 relevant. Actual results may dnyer from these eslimaes. The estirnates and underfying 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 onty that period. or in the period of the revision and tuture periods rf the 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 aff8Cted the financial statements. 11
Greater Manchester Head Forward Centre Limited Company Lirnited by Guarantee Notes to the Financial Statsments {¢ontinuodJ Yearended 31 March 2025 Accounting policies (c¢mtinuedJ Fund accounting Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the charitable objectives of the charty- Incoming resources Incoming resour All incoming resources are included in the statement of financial actiwties when the charty is entit18d to the income and the amount can be quantified 4wth reasonable accuracy. The following SP8cffic policies are applied to particular cat6gories of income.. Voluntary income by way of grants, donations and gifts are included when receivable. Grants where entitlement is not Gonditional on the delivery of a 8pecifiG performance by the charity are recognised when the charrty becomes unconditionalty entitled to the grant. Donated services and facilittes are included al the value to th8 charity wh8re this can be quantified. The value of servicas provided by volunteers has not been included. Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normalty upon notification of the interest paid or payable by the Bank. Resources expended Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fulty recovered and is reported as part of the expenditure to which it relates. Cost of generating funds comprise the costs associated wilh attractiry voluntary income. they are allocated to the activty where the cosl relates directly to that acttvty and are apportioned on a basis considered appropriate by the trustees. Charitable expenditure comprises those costs Incur by the charty in the delwery of its activities and servi$ for the beneficiaries. It includes both Costs that can be alk)cated directly to such activrties and those costs of an indirect nature necessary to support them. Supportlmanag8nEnt and administration expenditure compris8 all costs incurred in running th8 charity that are not incuired in the generation of voluntary income and. where relevant, are apportioned on a basis consKlered appropriat8 by the trustees. Rehabilitation centre expenses comprise Costs relatsd directly to the charitable activities of the company and, where relevant. are apportioned on a basis considered appropriate by the trustees. 12-
Greater Manchester Head Forward Centre Limited Company Limited by Guarantse Notes to the Financial Statements (continuedj Year ended 31 March 2025 Accounting policles (continu Tangible assets Tangible assets are initialty recorded at cost and subsequently stated at cost Eess any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at th8 date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impaiment that has previously been recognised as expenditure wtthin the statement of financial activf(ies. A decrease in the carrying amount of an a5sel as a result of revaluation. is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciatlon Depreciation is Galculated so as to write off the cost or valuation of an asset, less its residual value, ovér the useful economic lrfe of that assel as follow5= Equipment 25% straight line Impaimient of fixed assets A review for indicators of impaimEnt is carried out at each reporting date. with the recoverable amounl being estimated Whe such indicators exist. Where the carrying value exceeds the recoverable amount. the assel is impaired accordingly. Prior impaimients are also reviewed for pcssible reversal at each reporting dale. For the purposes of impaimient testing. when it is not pjssible to estimate the recoverable amount of an individual asset, an estimate is made of the reVerable amount of the caShenerating unit to which the assel bek)ngs. The cash-generating unit is the smallest identifiable group of assets Ihat includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. Financial Instruments The Charty only has financial assets and financial liabilbties of a kind that qualfy as basic financial instruments. Basic financial inslruments are initially recognised at transaction value and Subsequent measured at their settlemenl value wtth the exception of bank loans whh are subsequently measured at amortised cost using the effective interest m8thod. 13-
Greater Manchester Head Forward Centre Limited Company Limitsd by Guarantse Notes to the Financial Statements (conllnuedj Yearended 31 March 2025 Accounting policies (¢ontinu¢d) Dafin8d contribution plans Contribulions to defined contribulion 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 related service. the liability 18 measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee The Greater Manchester Head Fonvard Centre Limited is a ccynpany limitad by guarantee and accordingly does not have a share capitaj. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while h8 or she is a member, or within one year after he or she ceases to be a member. 14-
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Statements (¢ontinuedl Year ended 31 March 2025 Donations Unrestricted Funds Restricted Total Funds Funds 2026 Donations Donations 35.421 35.421 Gifts Gifts - rent at valuation Grants Granls receivable (30) 35,421 (30) 35,421 Unreslticted Funds Restricted Totsl Funds Funds 2024 Donations Donations 1.132 1,132 Gifts Gifts - rent at valuation 6,000 6.000 Grants Grants rece(vable 400 400 7,132 400 7.532 Charitable activities Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Various local councils 32.841 32.841 42,952 42.952 Other tradlng activities Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Fundraising events 393 393 475 475 Investment income Unrestrted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest receivable 1,741 1,741 1,249 1,249 15-
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Statements (¢on&nuod) Year ended 31 March 2025 Costs of raising donations Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Costs of generaling income 3,574 3,574 4,446 4,446 10. Expenditu on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2026 Rehabilitation centre Support costs 44,114 21,649 44,114 21,649 65.783 65,763 Unrestricted Funds RestriGted Total Funds Funds 2024 Rehabilitation centre Support costs 25.782 23,049 400 26,182 23,049 48,831 400 49,231 11. Expenditure on charitsble activities by activity type Activits"es undertaken directly Support costs Total funds 2025 Total fund 2024 Rehabilitation centr8 44,114 21.649 65,763 49,231 12. Analysis of support costs Total 2025 Total 2024 staff costs Premises Communications and IT General office Finance costs 11,902 6,144 2,724 45 834 15,044 5,880 676 587 882 21,649 23.049 13. Net incomel{expenditurel Net incomel(expendtture) is stated after chargingl(crediting): 2025 2024 Depreciation of tsngible fixed assets 195 195 16-
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Statements (con•nu Year ended 31 March 2025 14. Independent examination fees 2025 2024 Fees payable to the independent examiner for: Independent examination of the financial staternents 575 575 15. Staff costs The total staff costs and employee benefrts for the reporting period are analysed as follows: 2025 2024 Wages and salaries Employer contributions to pension plans 42,909 34,307 659 43.355 34,966 The average head count of employees during the year was 3 {2024'. 3). The average number of full-time equivalent employees during the year is analysed as follows.. 2025 No. 2024 Number of staff - Centre support and activities No employee received employee benefits of more than £60,000 during the year (2024: Nil). 16. Trustee remuneration and expenses Trustees No remuneration or other benefits from employment wtth the Charity or a related entity were received by the trustees. 17-
Greater Manchester Head FonNard Centre Limited Company Limited by Guarantee Notes to the Financial Statements (¢ontinued) Year ended 31 March 2025 17. Tangible fixed assets Equipment Total Cost At 1 April 2024 and 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 780 780 390 195 390 195 585 585 Carrying amount At 31 March 2025 195 195 At 31 March 2024 390 390 18. Debtors 2025 2024 Oth8r debtors 6,676 6,676 10,919 10.919 19. Creditors: amounts falling due within one year 2025 2024 Accruals and deferred income 8,766 4,841 20. Pensions and other post retirem•nt benefits Defined contribution plans The amount recognised in income or expendituré as an expense in relation to defined contribution plans was £446 (2024.. £659). q8-
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Notes to the Financial Statements (Mndnued) Year ended 31 March 2025 21. Anatysis of charitable funds Unrestricted funds At 1 April 2024 At31 Income Expenditure March 2025 General funds 87,249 70,396 (69,337) 88,308 22. Analysis of net assets between funds Unrestricted Total Funds Funds 2025 Tangible fixed assets Current assets Credrtors less than 1 year Net assets 195 96,879 (8,766) 88,308 195 96,879 (8,766) 88,308 Unrestricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 390 91,700 (4,841) 87,249 390 91,700 (4,841) 87,249 23. Ralated parties Other than those disclosed in nole 15, thére were no related paty Iransactions to report in the year. 19-
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Management Information Year ended 31 March 2025 The following pages do not forni part of the financial ststements. -20-
Greater Manchester Head Forward Centre Limited Company Limited by Guarantee Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Income Donations Donations Gifts- rent at valuation Grants receivable 35,451 1,132 6,000 400 130) 35.421 7,532 Charitable activlties Various local councils 32,841 42,952 Other trading activities Fundraising events 393 475 Investment income Bank interest receivable 1,741 1,249 Total income 70,396 52,208 Expenditure Costs of raising donations Wages and salaries 3,574 4.446 Expendtture on Gharitable activltles Subcontracted activilies Wages and salaries Pension costs Training Costs Rent Insurance Marketing Legal and professional fees Telephone Other office costs Depreciation Bank charges General expenses Bad debts Stationery 902 34,744 390 29,861 659 4,591 8,105 1.639 1,500 2,386 2.724 2.016 195 63 8,000 1,481 882 675 427 195 111 521 5,566 463 6,314 93 65,763 49,231 Total expanditure 69,337 53.677 Net incom81(8xpenditure) 1,059 (1,469) -21