REGISTERED COMPANY NUMBER: 04651429 (England and Wales)
REGISTERED CHARITY NUMBER: 1101507
The Spinal Unit Action Group
Trustees. Report and
Unaudited Financial Statements for the Year Ended 31 March 2024
Advance Chartered Certified Accountants
71-73 Hoghton Street
Southport
Merseyside
PR9 OPR

The Spinal Unit Action Group
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Trustees, Report
Independent Examinorfs Roport
Statement of Financial Activitios
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
Notes to the Financial Statements
10 to 16

The Spinal Unit Action Group (Registered number: 04651429)
Trustees. Report
for the Year Ended 31 March 2024
The trustees who are also dlrectors of the charity for the purposes of the Companies Act 2006, present their
report wilh the financial statements of the charity for the year ended 31 March 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland {FRS 102} (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aim8
The company's objectives and principal activities are to assist and relieve patients and former patients of the
North West Regional Spinal Injuries Centre by provision of grants or equipment and to provide a residential
care facility at 6 Weld Road, Southport.
ACHIEVEMENT AND PERFORMANCE
Charitable activltles
During the year the furniture in the dining room has been replaced and after almost 20 years a new transport
vehicle has been purchased ready for adaption. A major celebration of SUAG s 50th anniversary was
enjoyed by residents and staff and our supporters.
FINANCIAL REVIEW
Financlal posltlon
The charity remains on a sound financial basis. Our funds are invested across different investment sectors
and are reviewed regularly.
The portfolio ha8 increased in value this year after the turmoil in the financial markets.
The trustees have examined the operational and business rlsks faced by the charity and confirm that they
have established systems to mitigate the significant risks.
Our Residential home, 6 Weld Rd has continued with good occupancy levels aided by th8 Spinal Unit
Outreach programme. There was a reasonable Increase in care funding from the local authorities although
there has been a reduction in our provision of respite care. After our 3 year contract for gas and electricity
ended there has been a 3000/0 increase in these costs.
Reserves policy
It is the policy of the company to maintain unrestricted funds at a level which equates to a minimum of one
years running costs for 6 Weld Road. The current level of reserves stands at £793,667 (2023: £762,003),
comprlsing all unrestricted net assets excluding the tangible fixed assets. This equates to approximately 18
months, running costs, whlch is considered ne￿sSary by the trustees in light of the fact that the charity has
operated at a deficit for several years exacerbated by the loss of a major source of grant funding.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its governing document, a deed of trust. and constitutes a limited company,
limlted by guarantee, as defined by the Companies Act 2006.
Appolntment of Management Committee
The directors of the company are also charity trustees for the purposes of ch8rity law and under the
company's Artlcles are known as the Executive Committee. Trustees are elected from the general
membershlp following long term involvement with the charity. Specific skill requirements are identified and
approprlate persons are approached for their input and involvement. Executive officers are elected to serve
every year.
Page 1

The Splnal Unit Action Group (Registered number: 04651429)
Trustees. Report
for the Year Ended 31 March 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT
Organisational structure
The charity elect5 the Executive Committee who meet six times per year to review and control the operation5
of the charity. The membership meets monthly and is requested to ratify any Execulive Committee
decisions. A Management Committee is appointed by the Executive and is charged with responsibility for the
ongoing running of the Residential home, 6 Weld Road. with a fvll time manager. M Cheetham, appointed for
the day to day management decisions.
In setting our objectives and planning c>ur activities, the trustees have given careful consideration to the
Charity Commission's general guidance on public benefit.
Related parties
There is a close working relationship with the Regional Spinal Injuries Centre and also appropriate Local
Authority Departments covering many aspects of the requirements of our target clients. We have re
enfor￿ our mutual working relationship with the Spinal Injuries Association and with other related charities
both natlonal and local.
Rlsk management
The trustees have appointed professional advisors to ensure the continuing compliance with Current
legislation and to assist with all risk assessments. A thorough review of insurances cover has been
undertaken in this year.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04651429 {England and Wales)
Reglstered Charity number
1101507
Registered office
71-73 Hoghton Street
Southport
Merseyside
PR9 OPR
Trustees
S P Crilly Retired
P Sell Doctor
G M Stevenson None
M A Wren Retired
V J Boydell (appointed 9.4.24)
Company Secretary
MAWren
Independent Examiner
Advance Chartered Certrfied Accountants
71-73 Hoghton Street
SoLrthport
Merseyside
PR9 OPR
Page 2

The Spinal Unit Action Group {Reglstered number: 04651429)
Trustees. Report
for the Year Ended 31 March 2024
COMMENCEMENT OF ACTIVITIES
The company was incorporaled on 29 January 2003, and registered as a charitable company on 14 January
2004.
Approved by order of the board of trustees on 25 September 2024 and signed on its behalf by..
M A Wren - Trustee
Page 3

Independent Examiner's Report to the Trustees of
The Spinal Unit Actlon Group (Registered number: 04651429)
Indepandant examlner's report to the trustees of The Spinal Unit Actlon Group ('the Company'}
I report to the charlty trustees on my examination of the accounts of the Company for the year ended
31 March 2024.
Responslbillties and basis of rfrport
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companles Act
2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charivs
acLounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my
examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the
2011 Act.
Independent examiner's statom•nt
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I
can confirm that l am qualified to undertake the examination because l am a member of the Association of
Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the 2006
the accounts do not accord with those records,. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as
part of an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities (applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102)).
I have no cOn￿rnS and have come across no other matters in connection wlth the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Benjamin Gilbert
The Association of Chartered Certified Accountants
Advance Chartered Certified Accountants
71-73 Hoghton Street
Southport
Mers8yside
PR9 OPR
25 September 2024
Page 4

The Spinal Unit Action Group
Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
15.901
15.901
20,798
Charitable activities
Residential Care Income
673,855
673,855
521,134
Other trading activities
Investment income
Other income
1,929
18,513
4.200
1,929
18,513
13,898
783
18,091
17,410
9,698
Total
714.398
9,698
724.096
578,216
EXPENDrruRE ON
Raising funds
6,413
6,413
6.756
Charftable actlvltles
Residential Care Income
726,936
9,698
736,634
594,877
Total
733,349
9,698
743,047
601,633
Net Incomingl(Outgoing} resource8 before
other gains and losses
(18,951)
(18,951)
(23.417)
Net gainsl(losses) on investments
50,615
50,615
42.411)
NET INCOMEI{EXPENDITURE)
31,664
31,664
{65,828)
RECONCILIATION OF FUNDS
Total funds brought forward
762.003
762.003
827,831
TOTAL FUNDS CARRIED FORWARD
793.667
793.667
762,003
The notes form part of these financial statements
Page 5

The Spinal Unit Action Group (Registered number: 04651429)
Balance Sheet
31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
fund
fund
Notes
FIXED ASSETS
Tangible assets
Investments
14
15
3,528
682,030
3,528
682,030
4.423
685.277
685,558
685,558
689,700
CURRENT ASSETS
Debtors
Prepayments and accrued income
Cash at bank and in hand
16
106.906
3,355
43,984
106,906
3,355
43,984
39.839
4.271
78.895
154,245
154,245
123,005
CREDrroRS
Amounts falling due within one year
17
(46,136)
(46,136)
(50,702)
NET CURRENT ASSETS
108,109
108,109
72,303
TOTAL ASSETS LESS CURRENT
LIABILITIES
793,667
793,667
762,003
NEf ASSETS
793.667
793,667
762,003
FUNDS
Unrestricted funds..
General fund
18
793,667
762,003
TOTAL FUNDS
793,667
762,003
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for
the year ended 31 March 2024.
The members have not requlred the company to obtain an audit of its financial statements for the year ended
31 March 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge thelr responsibilities for
{a)
ensuring that the charitable company keeps accounting records that comply with Sectlons 386 and
387 of the Companies Act 2006 and
(b) preparing financlal statements which give a true and fair view of the state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each flnancial year in
accordance with the requirements of Sections 394 and 395 and which otherwise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitsble company.
The notes form part of these financial statements
Page 6
contlnued...

The Spinal Unit Action Group (Registered number: 04651429)
Balance Sheet . contlnued
31 March 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
25 September 2024 and were signed on its behalf by:
M A Wren - Trustee
The notes form part of these financial statements
Page 7

The Spinal Unit Actlon Group
Cash Flow Statement
for the Year Ended 31 March 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operations
107.286)
8,645)
Net cash used in operating activities
107,286)
Cash flows from investing actlvltles
Purchase of tangible fixed assets
Purchase of fixed asset investments
Sale of fixed asset investments
Interest received
Dividends received
(3.120)
(54,501)
76,605
180
17,911
(84,985)
138,847
702
17,811
Net cash provided by investing activities
72,375
37,075
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
(34.911)
28.430
78,895
50.465
Cash and cash equivalents at the ond
of the reporting period
43,984
78,895
The notes form part of these financial ststements
Page 8

The Spinal Unit Action Group
Notes to the Cash Flow Statement
for the Year Ended 31 March 2024
RECONCILIATION OF NET INCOMEI(EXPENDrruRE) TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net incomel(expenditure) for the reporting perlod (as per the
Statement of FinanGial Activitias)
Adjustments for:
Depreciation charges
(Gain)llosses on investments
Interest received
Dividends received
(Increase)Idecrease in deblors
(Decrease}lincrease in creditors
31,664
(65,828)
895
(50,615)
{702)
(17,811)
(66.151)
4,566)
391
42,411
(180)
(17,911)
31,687
785
Net cash used in operations
107.286)
8.645)
ANALYSIS OF CHANGES IN NEf FUNDS
At 1.4.23
Cash flow
At 31.3.24
Net cash
Cash at bank and in hand
78,895
34.911)
43.984
78.895
34.911)
43.984
Total
78.895
34.911)
The notes form part of these financial statements
Page 9

The Spinal Unit Action Group
Notes to the Financial Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basls of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102.
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to Gharities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective 1 January 2019}', Financial Reporting Standard 102 'The Financial Reporting Stsndard
applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention. with the exception of investrnents which are
included at market value, as modified by the revaluation of certain assets.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds, it is probable that the income will be re￿iVed and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expendlture as soon as there is a legal or constructive obligation
committing the charity to that expendlture, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been Classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a
commitment but not accrued as expenditure.
Tanglble flxed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Fixtures and fittings
200A on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Penslon costs and other post-retiroment benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are charged to the Statement of Flnancial Activities in the
period to which they relate.
Page10
continued...

The Spinal Unit Action Group
Notes to the Financial Statements . continued
for the Year Ended 31 March 2024
DONATIONS AND LEGACIES
2024
2023
Donations
15,901
20,798
OTHER TRADING ACTIVITIES
2024
2023
Fundraising events
1,929
783
INVESTMENT INCOME
2024
2023
Other fixed asset invest - Fll
Deposit account interest
17,811
702
17,911
180
18,513
18.091
INCOME FROM CHARrrABLE ACTIVITIES
2024
2023
Activity
Residential Care Income
Residential Care Fees
673,855
521.134
RAISING FUNDS
Investment management costs
2024
2023
Portfolio management
6.756
CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities
(see note
8)
Support
costs (see
note 9)
Direct
Costs
Totals
Residential Care Income
699,783
14.128
22,723
736.634
GRANTS PAYABLE
2024
2023
Residential Care Income
14,128
Page11
continued...

The Spinal Unit Action Group
Notes to the Financial Statements . continued
for the Year Ended 31 March 2024
SUPPORT COSTS
Governance
costs
Management
Totals
Residential Care Income
47
22,676
22,723
47
22,676
22,723
10. NEf INCOMEI{EXPENDrruRE)
Net incomel(expenditure) is stated after chargingllcrediting)..
2024
2023
Depre¢iatlon - owned assets
895
391
11. TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
12. STAFF COSTS
2024
2023
Wages and salaries
Social security costs
other pension costs
501,731
24,158
14.082
433,467
20,948
9,034
539.971
463,449
The average monthly number of employees during the year was as follows:
2024
29
2023
31
Residential care home staff
No employees re￿iVed emoluments in excess of £60.000.
Page 12
continued...

The Spinal Unit Action Group
Notes to the Financial Statements . continued
for the Year Ended 31 March 2024
13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
fund
fund
Total
Jnds
INCOME AND ENDOWMENTS FROM
Donations and legacies
20,798
20.798
Charitable activiti88
Residential Care Income
521,134
521,134
Other trading aclivities
Investment income
Other income
783
18,091
4,200
783
18,091
17.410
13,210
Total
565,006
13.210
578.216
EXPENDITURE ON
Raising funds
6,756
6,756
Charitable activities
Residential Care Income
581.667
13,210
594,877
Total
588,423
13,210
601.633
Net galnsl(losses) on investments
42,411)
42.411)
NET INCOMEI(EXPENDITURE)
(65.828)
(65,828)
RECONCILIATION OF FUNDS
Total funds brought forward
827.831
827,831
TOTAL FUNDS CARRIED FORWARD
762,003
762,003
14. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
COST
At 1 April 2023 and 31 March 2024
131,488
DEPRECIATION
At 1 April 2023
Charge for year
127.065
895
At 31 March 2024
127.960
NET BOOK VALUE
At 31 March 2024
3.528
At 31 March 2023
4,423
Page 13
continued...

The Splnal Unlt Action Group
Notes to the Financlal Ststements- continued
for the Year Ended 31 March 2024
15. FIXED ASSET INVESTMENTS
Listed
investments
MARKET VALUE
At 1 April 2023
Additions
Disposals
Revaluatlons
685.277
84.985
(129,000)
40,768
At 31 March 2024
682.030
NET BOOK VALUE
At 31 March 2024
682,030
At 31 March 2023
685,277
There were no investment assets outside the UK.
Cost or valuation at 31 March 2024 is represented by:
Listed
investments
Valuation in 2024
682,030
16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
106,906
39.839
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade credltors
Social security and other taxes
Accruals and deferred income
20,501
5,586
20,049
33,454
4.312
12.936
46,136
50,702
18. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrlcted funds
General fund
762,003
31,664
793,667
TOTAL FUNDS
762,003
31.664
793.667
Page 14
continued...

The Spinal Unlt Actlon Group
Notes to the Financial Ststements- continued
for the Year Ended 31 March 2024
18. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrostrlcted funds
General fvnd
714,398
{733,349)
50,615
31,664
Restricted funds
Restricted Funds
9,698
{9,698)
TOTAL FUNDS
724,096
743,047)
50,615
31,664
Comparatives for movament in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
827,831
(65,828)
762,003
TOTAL FUNDS
827,831
65,828)
762,003
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
565,006
(588,423)
(42,411)
(65,828)
Restrlcted funds
Restricted Funds
13,210
(13,210)
TOTAL FUNDS
578.216
601,633)
42.411)
65,828)
A current year 12 months and prior year 12 months combined position is as follow5:
Net
movement
in funds
At
31.3.24
At 1.4.22
Unrestricted funds
General fund
827.831
{34.164)
793.667
TOTAL FUNDS
827,831
34,164)
793.667
Page15
continued...

The Spinal Unit Action Group
Notes to the Flnancial Statements - continued
for the Year Ended 31 March 2024
18.
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows:
Incoming
resources
Resources
expended
Gains and Movement
osses
in funds
Unrestrlcted funds
General fund
1,279,404
(1.321,772}
8,204
(34,164)
Restricted funds
Restricted Funds
22,908
(22,908)
TOTAL FUNDS
1,302,312
(1,344,680)
8.204
34,164)
19. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 16