Charity Reglstrallon No. 1092578
Company Regl8tratlon No. 04068994 (England and Walos)
HEREFORDSHIRE HEADWAY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

HEREFORDSHIRE HEADWAY
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Dr. P.N. Hawker
H. W. R Ponting
T.J. Evans
P. H. Harper
G.O. Blyth
A. Bolton
R. Harrlson
Dr J. G. Mackie
(Appointed 15 May 2025)
(Appointed 11 September 2025)
(Appointed 12 June 2025)
Secretary
G.O. Blyth
Chlef Execullve Officer
S. T. Heptinstall
Charity number
1092578
Company number
04068994
Registered offlce and
prin¢ipal addre88
Headway House
Trenchard Avenue
Credenhill
Hereford
Herefordshire
HR4 7DX
Indepandant 8xaminer
Davld Farebrother Bsc (Hons) BFP ACA
Kendall Wadley LLP
Granta Lodge
Malvern
Wor￿SterShIre
WR14 2JS
Bankers
Barclays Bank plc
1-3 Broad Street
Hereford
HR4 9BH

HEREFORDSHIRE HEADWAY
CONTENTS
Page
Trustees, report
Independent oxaminerfs raport
Statement of financial activlties
Balance sheet
Notes to the financlal statements
8-20

HEREFORDSHIRE HEADWAY
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The accounts have been prepared in accordance with the a¢¢ounling policios s8t OLrt in note 1 to the accounts
and comply with the Charity's Memorandum and Artlcles of Association dated 06 September 2000 as amended
by a Special Resolutlon dated 15 November 2001, the Companies Act 2006 and "Accounting and Reporting by
Charities- Statement of Re¢ommended Practice applicable to charities preparing their acwunts in accordance
with the Financial R8porting Standard applicable in the UK and Republic of Ireland {FRS 102). (effeclive 1
January 2019).
Objectlves and a¢tlvttles
The Charities Objecls are..
To promote the relief, rehabilitation and re-enablement of persons who have suffered acqulred brain injury {the
users) and reside in the areas covered by th6 county of Herefordshire and it8 immediate environs and the relief
and support ofthe carers of such persons.
The provision in Ihe interests of social welfare of recreational (includlng sporting) occupalional respite and
@ducational facilities for the users and their carers.
The provision of support informatlon advlce and counselling for the users, their relatives or other persons
caring for the users or anyone with an Interest In acquired brain injury.
The promotion of r6search into the treatment prevention and prevention of deterloration of acquired brain injury
on terms that such research is published.
The Trustees confirm that they have referred to the guldance contained in the Charity Commission's general
guidance on publlc benefit when revlewlng the charity's aims, objectives, and operations. Servlces hav@ been
developed to maximise public benefil. Such setvices include the provision of a Day Centre delivering clinical and
life-style enablement S6rvicas, m8ntoring, respite care, local information, awareness raising and support for
ndividuals and professionals.
Herefordshire Headway was entered on the register of charities 25 years ago. Slnce this time, we have
supported many hundreds of people and their families who have been affected by the devastating effects of
acquired brain injury (ABI) providing relevanl and specific support to meet indlvldual needs.

HEREFORDSHIRE HEADWAY
TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevements and perfomiance
Cha116nges relat@d to funding care as well as olher financial support for those with an ABI and their families
remained central during 2024-25. New welfare reforms put pressure on seNlce users to defend their right to
dlsability support. through the reassessment of Personal Independence Payments (PIP) etc. Other public
spending cuts al80 put a strain on familles as well as Ihe Councils ability to fund its communlty's health and
social welfare needs.
For H@refordshir6 Headway the last year has been on& of change and transitlon. In April, our CEO of 12 years
retired, alongside the Finance Controller and Lead Nurse. A welkrespected Truslee also stepped down and there
was a change of Chair.
Stephen Heptlnstall stepped Into the CEO role, supported by a new Flnance Controller. An Advertislng and
Fundralslng Lead was appolnted but did not slay beyond a few months. It was declded not lo r&advertlse this
post untll the new CEO had sellled in and could assess what was required.
Despile the challenges that change brings Herefordshire Headway has been able to grow the seNices it provides
ABI sufferers and their familles. We successfully bid to the National Lottery Community Fund (NLCF) with the
aim of expanding our servlce offer at the Cenlre as well as In the community for 2025-26.
Funding remalns challenging. Although we now have representatlon on the Integrated Care Slroke Board, we still
do not receive any NHS funding. However, this recruitm8nt onto the Board alongside planned hospital liaison
visits will slrengthen Herefordshire Headways position with healthcare colleagues across Herefordshire and
Worcestershire Integrated Care System.
We have renewed our Council Conlract this year which helped to secure the funding for several attendees. The
new management team has Maintalned excellent relations with our colleagues In the Llvlng Well Adults
Commlsslonlng leam. Herefordshire Headway contlnues to work closely with the Communlty Wellbeing
Dir8¢torate of Herafordshire Council to ensure those with ABI and their families receive the support thoy need in
our County.
Flnanclal revlew
During the year income amounted to £183,333 (2024.. £261,186) and expenditure to £281,552 (2024.. £245,999).
Of the income £54,305 (2024: £69,473) was derived from services provided under contract for Herefordshlre
County Council (Day Opportunitles and the Outreach SeNlces schemes). Overall, thls resulted In a net deficit for
the year of £78,219 (2024: net surplus of £15,167). At the year end Ihe reserves of the Charity amounted to
£379,723 (2024.. £457,942), comprising reslricted funds of £88 (2024.. £134,822), designated funds of £180.792
(2024.. £36,470) leaving general funds of £198,843 (2024: £286,650).
Unrestricted Charity reseNes (excluding designated funds) not required to support fixed ass8ts now stand at
£198,843 and represent approximately 9 months of unrestricted operatlng costs. After taking into account all
requirements for holding reseNes the Trustees regard this level of reserves as both reasonable and prudent.
We are pleased to report that management,fundraislng and administration costs remain under control and an
Improved pricing structure for dellvered servlces Is malnlaining a stable fundlng base for the continued
development of seNlces and fa¢illlies in pursuance of our charltable objectlves,
Tha Trustees monltor risk using the risk register which is an integral part of the annual business planning
process. Annual planning takes place in January each year the final plan being ratlfied prior to April and then
monitored throughout th8 year. The Trustees are satisfied that systems are in place to mitigate exposure lo the
major rrsks.

## **HEREFORDSHIRE HEADWAY** 

## **TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **Structure, governance and management** 

The Charity is a company limited by guarantee governed by its Memorandum of Articles of Association dated 6 September 2000 as amended by a Special Resolution dated 15 November 2001. It is registered as a Charity with the Charities Commission, number 1092578, and is exempt from corporation and income tax on its charitable income. 

All members of the Board of Trustees exercise their authority in the capacity as Directors under the relevant company legislation and as Trustees of the Charity. Given the company's charitable status the term 'Trustee' rather than 'Director' is used throughout. 

The Trustees, who are also the Directors for the purpose of company law, and who served during the year were: Dr. P.N. Hawker 

W. J. Finn (Resigned 13 March 2025) H. W. R Ponting T.J. Evans P.H. Harper G.O. Blyth A Bolton (Appointed 15 May 2025) R. Harrison (Appointed 11 September 2025) Dr J. G. Mackie (Appointed 12 June 2025) 

As set out in the Articles of Association one third of the Trustees retire by rotation each year but only if at least two Trustees will remain in office. Any member entitled to vote at a general meeting may propose one member for appointment or reappointment as a Trustee. The number of Trustees shall be at least five and not more than ten all of whom must be members. All the Trustees co-opted under section 3. 7 of the Articles of Association serve until the AGM following their appointment when they may seek election as Trustee. 

Training is provided as necessary using guidance provided by the Charity Commission and the wider Headway network. 

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up. 

The Board of Trustees, which meets regularly, governs the Charity. A Chief Executive is appointed by the Trustees to manage the day to day activities of the Charity. To facilitate effective operations the Chief Executive has delegated authority for these day to day operational matters. Remuneration of staff is approved by the Board having due regard to the tasks undertaken by the relevant members of staff. 

This report has been prepared in accordance with the special provisions for small companies under P art 15 of the Companies Act 2006. 

The Trustees' report was approved by the Board of Trustees. 

## **P.H. Harper** 

Trustee Dated: 10 December 2025 

- 3 - 



HEREFORDSHIRE HEADWAY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HEREFORDSHIRE HEADWAY
I report to the Trustees on my examination of the financial statements of Her6fordshSre Headway (the Charity)
for the year ended 31 March 2025.
Responsibllltlas and basls of report
As the Truste8s of th6 Charity (and also its directors for the purposes of company law), you are responsible for
the preparalion of Ihe financlal statements in accordance with the requirements of the Companies Act 2006.
Having sati8fied myself that the financial statements of the Charlty are not requlred to be audlted under Part 16
of Ihe 2006 Act and are eligible for independent examination, I report in respect of my 6xaminalion of Ihe
Charity's financlal statements carried out under se¢tlon 145 of the Charilies Act 2011 (Ihe 2011 Act). In carrying
oul my examination I have followed all the appll¢able Dlrectlons given by the Charity Commission under
section 145{5}(b) of the 2011 Act.
Independent examinerfs statement
I have completed my examination. I confimi that no matters have come to my attentlon in connedlon wlth Ihe
examlnatlon giving me cause to believe that in any material respect..
a￿o￿ntIng records were not kept in respect of the Charity as required by section 386 of the Companies
Act 2006.
th6 financial statements do not accord wlth those re¢ords- or
the financlal statements do nol comply with the accounting requirements of section 396 of the Companies
Act 2006 other than any requirement that the financlal statements give a true and fair view, which is not a
matter considered as part of an ind8pend6nt examination. or
the financial statements have not been prepared in accordance wilh the methods and prlnciples of the
statement of Recommended Practice for accounting and reporting by charities applicable to charilies
preparing their financial statements in accordance with the Financial Reporting Standard applicable in the
UK and Republlc of Ireland (FRS 102).
I have no concerns and have come across no olher matters in connection with the examination to which
attention should b& drawn in this report in order to enable a proper understanding of the financial statemenls to
be reached.
D W Farebrother BSC (Hon8) BFPACA
Kendall Wadley LLP
Granta Lodge
71 Graham Road
Malvem
Worceslershire
WR14 2JS
Dated: 10 December 2025

HEREFORDSHIRE HEADWAY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current financlal year
Unrestricted Unrestricted
funds
funds
general Designated
2025
2025
Restrlcted
funds
Total
Totsl
2025
2026
2024
Note8
Income from:
Donations and legacies
Charitable activitles
Investments
42,801
135,112
5,420
42,801
135,112
5,420
126,527
130,872
3,767
Total Income
183,333
183,333
281,186
Expendlture on:
Raising fvnds
Charitable activities
22,786
228,975
22,788
238,766
9,283
236,716
9,791
Total expendlture
251,761
9,791
261,552
245,999
Net in¢omol{oxpenditure}
(68,428)
(9,791)
(78,219)
15,167
Transfers be￿een funds
12
(19,379)
144,322
(124,943)
Net movement in funds
(87,807)
144,322
{134,734)
(78,219)
15,167
Reconclllation of funds:
Fund balances at 1 Aprll 2024
286,650
36,470
134,822
457,942
442,775
Fund balances at 31 March 2025
198,843
180,792
88
379,723
457,942

HEREFORDSHIRE HEADWAY
STATEMENT OF FINANCIALACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Priorfinan¢ial year
Unrestrlcted Unrestrictsd
funds
funds
general Deslgnated
2024
2024
Restricted
funds
Total
2024
2024
Notes
Income from:
Donations and legacles
Charitable activities
Investments
68,006
130,872
3,767
58,521
126,527
130,872
3,767
Total income
202,645
58,521
261,166
Expendituro on:
Raislng funds
Charitable activities
9,283
185,804
9,283
236,716
50,912
Total expenditure
195,087
50,912
245,999
Net income and movement In funds
7,558
7,609
15,167
Reconciliation of funds:
Fund balances at 1 April 2023
279,092
36,470
127,213
442,775
Fund balances at 31 March 2024
286,650
36,470
134,822
457,942

## **HEREFORDSHIRE HEADWAY** 

## **BALANCE SHEET** 

## _**AS AT 31 MARCH 2025**_ 

|||**2025**||**2024**||
|---|---|---|---|---|---|
||**Notes**|£|£|£|£|
|**Fixed assets**||||||
|Tangible assets|**13**||174,792||165,224|
|**Current assets**||||||
|Debtors|**14**|20,541||19,486||
|Cash at bank and in hand||217,367||283,221||
|||237,908||302,707||
|**Creditors: amounts falling due within**|**15**|||||
|**one year**||(32,977)||(9,989)||
|Net current assets|||204,931||292,718|
|**Total net assets**|||379,723||457,942|
|**Income funds**||||||
|Restricted funds|**17**||88||134,822|
|Unrestricted funds - general||||||
|Designated funds||180,792||36,470||
|General unrestricted funds||198,843||250,180||
||||379,635||286,650|
||||379,723||457,942|



The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. 

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. 

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 

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

The accounts were approved by the Trustees on 10 December 2025 

P. H. Harper **Trustee** 

-7- 



HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
Charlty Information
Herefordshire Headway is a private company limited by guarantee and a charily registered in England and
Wales. The registered office is Headway House, Trenchard Avenue, Credenhill, Hereford, Herefordshlre, HR4
7DX.
1.1 A¢counting ¢onvention
Thé financlal slatemenls have been prepared In ac¢ordan¢e wllh the Charily's Memorandum and Artl¢les of
Association, the Companies Act 2006, the Financial Reporting Standard applicable in Ihe UK and Republic of
Ireland (FRS 102) and "Accounting and Reporting by Charit16s.' Statement of Recommended Practice
appllcable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republi¢ of Ireland (FRS 102) (effective 1 January 2019)" The Charity is a Public
Beneflt Entlly as defined by FRS 102.
The Charity has taken advantage of the provislons in the SORP for charitles applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functlonal currency of the Charity. Monetary
amounts in these flnanclal statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounling
policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity
has adequate resources to continue in operational existence for the foreseeabl8 future and that there are no
matertal Un￿rtaInlieS about its ability to continue. Thus the Trustees continue to adopt the going concern
basis of accounting in preparing the flnanclal statements.
1.3 Charftable fund8
Unrestricted funds are available for use at the discrelion of the Trustees in furtherance of their charitable
objectives.
Deslgnated funds comprise funds which have been set aside al the dlscretlon of Ihe Trustees for specifi¢
purposes, The purpos8s and us6s of the designated funds are set out in the notes to the finan¢lal stalemenls.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes lo Ihe financial statemenls.
1.4 Income
Income Is recognised when the Charlty is legally entitled to it after any performance condltions have been
met, the amounts Can be measured reliably, and It is probable that Income wlll be recelved.
Cash donalions are recognised on recelpt. Other donalions are recognlsed once the Charity has been notified
of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at Ihe time of the donation.
Legacies are recognlsed on receipt or otherwise If the Charlty has been notlfied of an Impendlng dislflbutlon,
the amount is known, and receipt is expected. If the amount is nol known, the legacy Is treated as a
conlingent asset.

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting poll¢ies
(Continued)
1.5 Expenditure
Liabilities are recognlsed by the charity Whe￿ a contractual obligation exisls or for goods Se￿iceS received
that have not been invoiced.
Expenditure is allocated to funds in accordance with the nature of activity to which that expendibjre relates.
Staff costs are allocated to the relevant funds on a tlme spent basis.
1.6 Tangible fixed assets
Tangible fixed assets are Initlally measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreclalion is r6cognised so as to wrile off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Freehold Land and buildings
Improvements to freehold property
Greenhouse and kiln
Fixtures, fittings & equipment
Computers
50/0 Slralght Line
50/0 Slraight Line
1 00/0 Stralght Line
33.30/0 Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
pro¢e&ds and the carrylng value of the asset, and Is recognlsed in thè statement of financlal activltles.
1.7 Impalrment of fixed assets
At each reporting end date, the Charity reviews Iho carying amounls of Its tangibl6 assets to determlne
whether there Is any indlcalion thal those assets have suffered an Impaimient loss. If any such indcation
exists, the recoverabl6 amount of the asset is estimated in order to determine the extent of the impalrment
loss (If any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held al call with banks.
1.9 Finan¢lal Instruments
The Charity has elected to apply the provisions of SeGtion 11 'Basic Flnanclal Instwments, and Section 12
'Other Flnancial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial Instruments are recognised in the Charity's balance sheet when the Charity becomes party to the
contractual provisions of the instrumenl.
Financlal assets and liabilities are offset, with the net amounts presenled in the financial statements, when
there Is a legally enforceabl& right to set off the recognised amounts and there is an intention to settle on a
nel basis or to realise the asset and settle the liability simultaneously,
Basi¢ financlal assets
Baslc financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including Iransaction costs and are subsequently carried at amortised cost using the
effectlve inlerest. Financlal assels classified as recelvable wlthin one year are not amortised.

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ounting poll¢ies
(Continued)
Basic financlal liabilities
Baslc financlal Ilabillties, including creditors and bank loans are Initially recognised at transaction prlce.
Financial liabilities classified as payable within one year ar6 not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabililies if payment is due within one
year or less. If not, they are presented as non-¢urrent Ilabllltles. Trade creditors are recognised inltially at
Iransactlon prlG@ and subsequ6ntly measured at amortlsed cost using the effe¢tlve Interest method.
Derecognldon of flnanclal Ilabllltles
Financial liabilities are derecognised when the Charity's contractual obllgatlons expire or are dlscharged or
cancelled.
1.10 Employee benefits
Termination beneffls are recognised immediately as an expense when the Charity is demonstrably committed
to teminale the employment of an employee or to provide termination benefits.
1.11 Retlrement beneflts
Payments to defined contribution r8tlrement benefit schemes are charged as an expense as Ihey fall due.
1.12 Lease$
Rentals payable under operating leases, including any lease incentives recelved, are charged as an axpense
on a straight line basis over the temi of the relevant lease.
Critical accountlng ostlmatss and judgements
In the applicalion of Ihe Charity's accounting policies, the Trustees are required to make judgement5,
estimates and assumptions about the carrylng amount of assets and liabilities that are not readily apparent
from olher sources. The estlmates and assoclated assumptlons are based on historical experience and other
factors Ihal are considered to be relevant. Actual results may dlffer from these estimates.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in Ihe period in which the eslimale is revised wh6re th8 r6vision affects ￿lY that
period, or in the period of the revision and fulure periods where the revision affects both current and future
periods.
10-

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Donations and lega¢le$
Unrestrictsd Restrlctsd
funds
funds
Total
2025
Totsl
2024
general
Donations and glfts
Grants
Membership fees
12,851
29,000
950
12,851
29,000
950
16,711
109,021
795
42,801
42.801
126,527
Forthe year ondod 31 March 2024
68,006
58,521
126,527
Included abovo are grants received from:
Masonlc Arrow
Bemard Sunley Foundations
E F Bulmer Trust
Thé Eveson Trust
C(Fop Local Community Fund
Jordans Trust
The Mainfold Charity
Hereford Lions Club
The Clothworkers, Foundallon
Lollery- Slay Welvstay Safe
500
5,000
7,500
7,500
30,000
3,435
20,000
20,000
1,500
20,000
1.500
1,000
15,000
34,086
29,000
29,000
109,021
Charitable a¢tlvltle$
Unrestrictsd Unrestricted
funds
funds
2025
2024
Daily allendance income
se￿ICes provlded under contract
Ancillary trading income
Formal Licence Agreemenl Income
52,611
54,305
22,457
5,739
47,000
69,473
8,742
5,657
135,112
130,872
11

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from Investh)ents
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Interest receivable
5,420
3,767
Raising funds
2026
2024
raisi
Staging fundraising events
Staff costs
on
7,573
15.213
9,283
Fundraising costs of grants and donations - unrestricted
22,786
9,283
Charitable activitleg
2025
2024
Staff costs
Depreciation
Sub￿ntractor fees
Runnlng costs
Transport
Food Costs
Bank charge5
58,028
11,958
35,661
720
171
993
387
84,070
11,950
36,883
1,454
2,697
1,036
297
107,918
138,387
Share of sUPPOrt costs (see note 8)
Share of governance costs (see note 8)
108,789
22,059
83,413
14.916
238,766
236,718
Analysis by fund
Unreslricted funds - general
Restricted funds
228,975
9,791
185,804
50,912
238,766
236,716
12-

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs
Support Govornanco
costs
costs
2025
2024 Bas18 of allocation
Staff cosls
Printing, postage and
stationery
Heating and lightlng
Insurance
Water rates
Telephone
Repairs and renewals
Waste and deaning
Computer costs
Health, safaty and
training
Sundry expenses
73,233
15,213
88,446
58,603 Time spent
1,504
9,833
8,527
506
2,503
4,622
2,835
2.490
1,504
9,833
8,527
506
2,503
4,622
2,835
2,490
1,243 S8@ 1.5
7,035
7,670
620
3,534
6,346
2,676
2,112
2,531
205
2,531
205
1,778
1,081
Membership and
affiliations
Legal and professional
costs
Independent examiners
Governance
840
840
815
Governanc8
3,046
3,046
1,878
Governance
2,960
2,960
2,940
108,789
22,059
130,848
98,329
Analysed between
Charitable activities
108,789
22,059
130,848
98,329
Trustses
None of the Trust88s (or any person5 connected with them) recelved any remuneration or travelllng expenses
during the year. Donations of £255 were recelved from trustees without conditions (2024- £NII).
10 Employees
The average monthly number of8mployees during the yearwas..
2025
Number
2024
Number
Administration and support
Direct services
Total
14
12
13-

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
l O Employees
(Contlnu8d)
Employment costs
2025
2024
Wages and salaries
Social security costs
other pension costs
154,237
5,279
2,171
146,092
3,709
2,155
161,687
151,956
Durfng the year lermlnation payments comprising redundancy, payments in lieu of nolice and hollday pay of
£nil (2024- £6,923) wera made.
Ofthe 14 (2024- 12} members of staff employed, 1 is full time (2024- 1) and 13 are part time (2024- 11).
There were no employees whose annual remuneration was more than £60,000.
11 Taxation
The charity is exempt from taxation on its activities becaus8 all its income Is applled for charltable purposes.
12 Transfers
In the current year a Iransfer of £124,943 was made from restricted funds to the new designated fixed asset
fund and a transfer of £19,379 was also made from unrestricted funds into the designated fixed asset fund.
This is to reflect the fart that assets purchased from restricted fund8 have no further restricti￿ on their use
within the charitable objectives and creation of a deslgnated fixed asset fund will enable the free reserves of
the charity to be more clearly reflected.
14-

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Debtors
2025
2024
Amounts falling due withln on8 year:
Trade debtors
Prepaymenls and accrued income
12,483
8,058
13,922
5.564
20,541
19,486
15 Creditors: amounts falling due withln one year
2025
2024
other taxation and soclal se¢ur6ty
Trade creditors
Accnjals
4,022
1,975
189
7.825
28,955
32,977
9,989
16 Retlrement ben8flt schemes
2025
2024
Defined Contrlbutlon 8chemes
Charg@ to profit or loss in respect of defined contribution schemes
2,171
2,155
The Charity operales a defined contributlon penslon scheme for all quallfylng employees. The assets of th8
scheme are held separately from those of the Charity in an independently adminislered fund.
17 Restricted funds
The restricted fvnds of the charity Comprlse Ihe unexpended balances of donalions and grants held on trust
subject lo specific conditions by donors as to how they may be used.
At 1 Aprll
2024
In¢omlng
resourcas
Resources
axpended
Transfers At 31 March
2025
Refurblshmenl buildlng and
equlpment
Gardenlng fund
Workshop Tools
Refurblshmenl Equlpment
Groundwork UK Landscaping
Fund
Replacement Pottery Klln
National Emergency Trust
DCMS fund
114,862
2,640
280
6,283
(7,350)
(240)
(107,512)
(2,400)
(280)
(4,805)
(1,478)
8,252
2,417
(814)
(109)
(7,638)
(2,308)
88
88
134.822
(9.791)
(124,943)
88
16-

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Restricted funds
(Continued}
Prevlous year:
At 1 Aprfl
2023
Incomlng
resources
Resources
exponded
Transfers At 31 March
2024
Refurbishment building and
equipment
Gardening fund
Workshop Tools
R@furbishment Equipment
Groundwork UK Landscaplng
Fund
Lottery Project
Replacement Pottery Kiln
National Emergency TNst
DCMS fund
Music Therapy Fund
Physpeech Therapy Fund
101,212
2,880
280
7,761
21,000
(7,350)
(240)
114,862
2,640
280
6,283
{1,478)
8,868
<614)
(34,086)
(109)
8,252
34.086
2,528
2,417
88
3,600
88
(3,600}
(3,435}
3,435
127,213
58,521
{50,9121
134,822
17-

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Restricted funds
Icontlnued)
Building Refurbishment - This fund représenls grants recelved from The Balley Thomas Charitable Fund,
Santander Foundation, Sylvia Waddilove, The Sobell Foundation, Novum Law, The Clothworkers,
Foundatlons, Bemard Sunley, Monisons Foundation, ACT Foundation and the Co-op Local community Fund.
The aim of these grants Is lo assisl with the costs of improving our premises. This fund also represents grants
received from The Bernard Sunley Foundation and The Clolhworkers Foundation, who assisted with the
workshop refurbishment.
Gardenlng Fund This fund represents a grant received from Jules Thome and Gillian Bulmer. The aim of
these grants Is to asslst wlth the Costs of improving Ihe garden equipment, in particular the greenhouse.
Workshop Tools Fund - This fund represents a grant received from the Ci>op Community. The alm of thls
grant is to assist with the cosls of acquiring new tools for the workshop.
Refurblshment Equlpment Fund - This fvnd represents grants received from the Hedley Foundation, Beatrice
Laing, Bernard Sunley, Childwick Trust and Rowland Trust. The aim of these grants is to assist wlth the Cost of
acquiring equipment for th8 refurbished therapy suite and day care areas.
Groundwork UK Landscaping Fund This fund represents grants received from Tesco, and also the Co-op
Local Communily Fund, with an aim to improve the the garden at Headway House.
The Lottery Fund - This fund represents grants received from the National Lottery. The aim of the grant Is for
development of a home and community support service that allows us to work intensively with individuals.
carers, families and communilies at home and in thelr own environment8, self-reliance and resilience being
the core goal.
Replacement Poltery Klln - This fund represents a grant received from the Sylvia Waddllove Foundation UK.
The aim of this grant is to assist wlth the "Klln Work" project.
National Emergency Trust DCMS fund - IT Equlpment Thls fund represents a grant receiv8d via The
Herefordshire Community Foundation. The alm of this grant Is to provide electronic equipment so activities
can be re-delivered to clients at home, necessary as a result of Covid-19 restrictions.
Music Therapy Fund - represents a grant received from The D'oyly Carte Charitable Trust to support the cost
of running music therapy servlces.
Physpeech Therapy Fund - represents a granl recelved from the Co-op Local Community Fund to support the
cost of speech therapy.
18-

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Unrestrictsd funds - Deslgnated
These are unrestricted funds which are malerfal to Ihe Charity's activities.
At 1 Aprfl
2024
Transfors At 31 March
2025
Bullding R@furbishment
Headway House
Deslgnated Fix8dAsset Fund
6,000
30,470
6,000
30,470
144,322
144,322
36,470
144,322
180,792
Prevlous year:
At 1 Aprll
2023
Transfers At 31 March
2024
Building Refurbishment
Headway House
8,000
30,470
6,000
30,470
36,470
36,470
Buildlng refurbishment - this fund represents granls received in 2018 from the Masonic Charltable Foundation
Community Awards. This has been set aside for the costs of improving our premises.
Headway House - in 2019 Headway House was transferred to a deslgnaled fixed asset fund. Thls has been
set aslde lo more clearly present the free reserves of the charlty,
Deslgnated fixed asset fund - in 2025 all other fixed assets were Iransferred to a designated fixed asset fund.
This has been sel aside to more clearly present the free reserves of Ihe charity.
19 Analysis of net assets between fund8
Unrestricted Unrestrfctsd
funds
funds
genoral
202S
Restrl¢ted
funds
Totsl
2025
2025
2025
At 31 March 2025:
Tangible assets
Current assetsl(liabiliti88)
174,792
6,000
174,792
204,931
198,843
88
198,843
180,792
88
379,723
19-

HEREFORDSHIRE HEADWAY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Analysls of net assets between funds
Icontinued)
Unrestrl¢ted Unre$tri¢ted
fund8
funds
ganeral
2024
Restrl¢ted
funds
Total
2024
2024
2024
At 31 March 2024:
Tangible assets
Current assetsl(liabilities)
27,625
259,025
30,470
6,000
107,129
27,693
165,224
292,718
286,850
36,470
134,822
457,942
20 Operatlng lease commitments
At the reporting end dale the Charity had outstanding commitments for future mlnlmum lease payments under
non-cancellable operating leases, which fall due as follows:
2025
2024
WV7thin one year
Batween two and five yaars
1,330
4,338
785
1,814
5,668
2,599
The operatlng leases represent leases from Ihlrd parties for the provision of office equipment and other
setvices. The leases are negotiated over terms of 5 to 7 years and renlals are fixed for the temi of the lease.
There are no oplions in place for either party to exiend the lease temis,
The charge included in Ihe statement of financial activities in conneclion with these leases is £1,585 (2024
£1,585).
21 Relatsd party transa¢tlons
There were no disdosable related party transacllons durlng the year other than those detailed in note 9 (2024
none}.
Remuneratlon of key management personnel
Th6 remuneration of key management personnel, considered to be 4 employee8 (2024 - 2) is as follows.
2025
2024
Aggregate compensatlon
80,312
56,229
-20-