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
G￿ater 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
1p￿thIngton
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 aC￿mMOdatIOn 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 inC￿aSe 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 pc￿1. 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 FOr￿ard 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 DirectO￿S 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 self*steern. 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 refe￿Ing 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 pro￿5$ 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 a￿j 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 e￿￿ninatIOn 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
Unrest￿ted
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 fIn￿CIal 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 financ￿1 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 I￿te$ 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 re￿Verable amount of the
caSh￿enerating 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 wh￿h 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
Unrestr￿ted 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