**Registered company number - 04479455 Registered charity number - 1103215**
## **HEADWAY KENT**
**(A COMPANY LIMITED BY GUARANTEE)**
**TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2021**
**HEADWAY KENT**
## **CONTENTS**
||**Pages**|
|---|---|
|Legal and administrative information|1|
|Directors' Report|2 - 5|
|Independent Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 - 17|
**HEADWAY KENT**
Page 1
## **LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Directors (Trustees)**
Caroline Flint - Chair Nicholas Hunt - Treasurer Helen Blackwood Alison Parker - Vice Chair Brian Macdowall
Solicitor (resigned 16.12.21) Retired Head Teacher (resigned 5.7.21) RGN, PN, Diabetes dip Retired Solicitor Retired County Councillor
## **Company Secretary/Chief Executive Officer**
Jennifer Walsh
## **Key Management Personnel**
Jennifer Walsh Brian Norville Victoria Treacher Todd
**Company number** 4479455
**Charity number** 1103215
## **Registered office**
Unit 3 Ground Floor Highpoint Business Village Ashford Kent TN24 8DH
## **Independent examiner**
Mr S J Wren FCCA Accountancy Matters (Kent) Limited 31 Queen Street Ramsgate Kent CT11 9DZ
## **Bankers**
Barclays Bank Plc 130 Mortimer Street Herne Bay Kent CT6 5EE
## **Solicitors**
Gardner Croft LLP 2 Castle Street Canterbury Kent CT1 2QH
**HEADWAY KENT**
Page 2
**DIRECTORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
The Directors of the company (who are trustees for the purposes of charity law) present their annual report and financial statements of the charity for the year ended 31 December 2021 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006 relating to small companies, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The company was incorporated as a company limited by guarantee on 8 July 2002 and is governed by its Memorandum and Articles of Association. The company gained charitable status on 14 April 2004 and took over the activities and assets of the unincorporated association operating as Headway East Kent (charity number 1013309) on 1 August 2004. In the event of the company being wound up members are required to contribute an amount not exceeding £10. On 10 April 2021 the company's name changed from Headway East Kent to Headway Kent Ltd, and then on 22 July 2022, the name was changed to Headway Kent.
## **Recruitment and appointment of trustee/directors**
The Directors of the Company are also Charity Trustees for the purpose of charity law and under the Company’s Articles are known as members of the Management Committee. The Trustees of the Charity are listed on the Legal and Administrative page of these accounts. Prospective trustees are identified via a search of local organisations, contacts, supporters and beneficiaries and via local publicity. Trustees receive an induction into the charity and can access local training for Trustees if required.
Helen Blackwood resigned as a Trustee on 5 July 2021 and Nick Hunt resigned on 16 December 2021. We wish to thank them for their hard work and unwavering support.
The Trustees still continue to seek new trustees to join the Management Committee and we have actively advertised the positions available.
## **Organisational structure**
Jennifer Walsh took over as CEO on 1 January 2021 with the remit to prepare the organisation for the services being retendered in 2022.
Staffing levels are constantly being reviewed in line with the reduction in client numbers following Covid and we lost some long-term members of staff this year. Our best wishes go to these individuals and Headway views this as an opportunity for us to attract new and talented individuals.
Jennifer Walsh was joined by a new Finance Manger on a 1-year temporary contract to assist with professionalising the accounts in line with the overarching plan to computerise all back-office functions. A new Area Manager was not appointed at this time in order to reduce costs. The day-to-day management of the charity has been delegated by the trustees to the Chief Executive Officer who is supported by a Business Administrator, an Admin Assistant and the Finance Team and Assessment Manger, who report directly to the Chief Executive Officer. The trustees also receive representation from Clients Carers and Volunteer representatives. This ensures that services are developed in accordance with the needs of our service users. All Community Hub staff are assisted by our fantastic, dedicated volunteers. Carole Southern moved across from being a Community Hub Facilitator to our dedicated counsellor, to utilise the skills and qualifications Carole holds. As at 31 December 2021 the Charity employed 14 people.
**HEADWAY KENT**
Page 3
**DIRECTORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Risk management**
The Management Committee meets quarterly and reviews the major risks the charity is exposed to. As a result of our Business Plan, our KPI’s, finance meetings, and client meetings shows at a glance the progress of the charity and identifies any area of concern or risk. Internal control risks are minimised by the implementation of policies and procedures for all aspects of our charity. Health and safety compliance is exercised throughout the charity.
## **OBJECTIVES AND ACTIVITIES**
## **Aims and objectives**
The main aims and objectives of the charity are as follows :
To promote wider understanding of all aspects of head injuries and provide information, support and services to people with a brain injury, their families and carers.
We achieve this by :
Increase awareness and understanding of head injury.
Participate in activities that will reduce the incidence of head injury.
Provide information and support for people with head injury and their relatives.
Promote and co-ordinate multi-disciplinary approaches to head injury, screening, acute care, assessment, rehabilitation and community re-entry with clear accountability.
Assist people with head injury to return to community living, encourage social outlets and productive activity.
## **Activities and Public Benefit**
The Directors have had due regard to guidance published by the Charity Commission on public benefit and believe all of the Charity’s activities benefit the public.
Our Community Hubs continue to raise the profile of acquired brain injuries and its effects by offering a unique low-cost professional service to brain injured adults and support to their families and carers. Our clients undertake a person-centred outcome focused programme of activities within the Hubs. In addition, we provide support to the family and carers of people with an acquired brain injury to readjust to life after brain injury. Our Counsellor provides specialist Brain Injury counselling to people who are living with a brain injury and the Link Worker signposts people to other specialist organisations for additional help as required. Headway Kent is committed to raising awareness of acquired brain injuries and the effects to professionals and the general public which we do in numerous ways, i.e. using local volunteers, participating in local events, using local media, working with local businesses, schools, colleges and universities. We continue to work with local health professionals to reduce the burden placed on the NHS. All these activities help to ensure that brain injured people do not face discrimination and are able to live a full life in the community living.
## **Achievements and performance**
The end of 2021 saw Covid – 19 starting to retreat and then the rise of the Omicron variant. It still left an indelible mark on the organisation this year as well as in 2020, with everyone trying hard to accept the ‘new normal’. The pandemic impacted on supply chains, with a cost of fuel crisis, and for a short while, even the inability to obtain fuel. The worldwide socio- economic impact of the ‘mass resignation’ that followed, and the lack of a mobile workforce due to Brexit, became a workplace recruitment reality when KCC reported that there were approximately 30% of posts left unfilled by organisations providing their Health and Social Care contracts. Headways across the UK, and other Day Care organisations, began to report that client numbers had significantly reduced following Covid -19, and this was an event experienced by Headway Kent. This coupled with KCC announcing a multimillion-pound shortfall in their budget meant we needed to examine every aspect of our delivery model for the future to ensure the continuation of Headway Kent.
**HEADWAY KENT**
Page 4
**DIRECTORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Achievements and performance - cont'd**
We took the local and global outlook as an opportunity to focus now on what we could do now to make us future proof. The lock downs in the early part of the year provided the time we needed to move premises in Folkestone/Hythe and Ashford, to buildings that were better suited to our core services, as well as allowing greater business support. Back-office functions became computerised, with every member of staff receiving a laptop so we would have an agile responsive work force, ready to work anywhere. We invested in a new IT company to ensure we were GDPR compliant, and that clients’ details would never be at risk. We successfully received funding from the Fidelity Fund for a computer data base to allow clients records to be linked with their aims and ambitions for better outcomes. Covid – 19 had impacted on our community fundraising ability and so we refocused some time on bid writing, successfully receiving funds from KCC for a Digital Inclusion project, The Phillips Foundation, and Infection Control Funds.
Adult social care funding has been under extreme pressure for several years and was identified as the top long-term pressure for councils in a 2020 Local Government Finance Survey. Little impact has been felt for organisations on the front line and the contract rates available for providers still fall far short of what is needed to meet the full costs of support. In fact, overall spending on care by local authorities is down by 5% since 2009/10, despite growth in demand over same period (Institute of Fiscal Studies). Adults of a working age who require social care account for half of all local authority expenditure (despite representing only one third of the total caseload). As such, the area was a key target for planned savings of £700m across all local authority adult social care budgets in 2019/20. To help manage demand and control costs, local authority funders are increasingly looking to employ an ‘asset-based commissioning’ model. This approach places far greater emphasis on encouraging independence and reducing the need for long-term support. Care packages are built around individuals, using assets that already exist in the community. We knew that 2022 would see our Contract with KCC being retendered and our key priority was to be in the best possible position to successfully be re-awarded funding for our Community Hubs with consideration to the fall in budgets and the new commissioning cost saving trends. We began working towards the tender by moving away from the traditional Day Centre Model and introducing Community Hubs with person centred activitybased sessions which focused on personal and social outcomes. We looked for the correct outcome measurement tool to map our progress and to provide the much-needed evidence to our funders. Our clients are key to the shift in our delivery models and thus co-produced the sessions they would like. Our Link worker and Counsellor allowed people to receive bespoke support instead of just taking a one size fits all approach. We wanted to commit to development across the County and so our name changed to Headway Kent so we could be more inclusive to the all the communities we serve.
As always, we would like to highlight how everything depends on our staff and volunteers, their commitment, their respect for our clients and unfaltering willingness to go above and beyond when necessary. We ended the year with staff who had embraced new ideas, understood the Theory of Change, and undertook all he additional training. We had staff who had not taken all their annual leave just to ensure the continuation of the service and to ensure the safety of our clients. They responded when others had let them down.
Although we faced many challenges, we end the year with renewed commitment and enthusiasm, knowing that we are one step closer to being a successful contender when our services are re tendered and recognising our many achievements in the face of such adversity.
Thank you to all our clients, carers, grant funders, Trustees, staff, volunteers and supporters of Headway Kent, we could not provide these services without you.
**HEADWAY KENT**
Page 5
**DIRECTORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2021**
## **FINANCIAL REVIEW**
Income, expenditure and bank balances are constantly reviewed and the charity’s progress is measured by means of a Comparison Chart which is discussed and reviewed at the quarterly Trustee’s Meeting.
The charity incurred a deficit during the year of £39,941 which reduces our total funds to £301,812. This deficit is an increase on the previous year's deficit of £3,864, due mainly to increased costs of the new premises and associated maintenance. Due to Day Centre being closed for part of the year, Client contributions are down further from 2020. We have however received KCC grants of £26,561 which helped towards our increased costs caused by the Pandemic.
## **RESERVES POLICY AND GOING CONCERN**
We aim to hold in our contingency reserve an amount to that of three to six months running costs. The directors may change this policy depending upon the needs of the charity.
It is widely recognised that fundraising becomes more and more difficult due to the financial climate. New ideas and events prove difficult when competing with other well known charities.
At the time of producing this report we are aware that Headway Kent has successfully been re-awarded 4 years funding for our Community Hubs (with a potential extension of a further 2 years) as well as successfully bidding for two further Lots for Everyday Activities in the Community and Skills Training and Volunteering Opportunities. However, all Lots awarded are paid in a spot purchase contract, which means we are paid per person and per attendance, and in arrears. Therefore, due to the dependency on client numbers the charity will still continue to be a going concern.
## **PLANS FOR THE FUTURE**
Our name change (made on 19 April 2021 from Headway East Kent) reflects our intention to reach more people with acquired brain injury across the county. We plan to bid for contracts across a larger geographical area and for more areas support. Our work force will become more agile with ability to move across the county providing support in existing infrastructure, thus reducing the cost and liability of multiple rents and utilities.
Client numbers will dictate staff levels in Community Hubs and the numbers have declined; however, we want to compliment the work in the Hubs with bespoke 1-2-1 support in the community, brain injury facilitated support groups, and helping with training and employment opportunities. The Link worker will continue support people who need guidance, advice and will work with other organisations as required and carers will continue to be supported.
We plan to work with other Headway organisations who have implemented change and learn from their experience and take relevant models to enhance our own service. We need to look across the skills of the organisation and recruit new talent to enhance our plans of professionalising all our services in line with current KCC requirements.
A new Business plan will be produced along with a fund-raising strategy which will outline our commitment to growing Headway Kent, diversifying Income Streams and thus ensure the longevity of the Charity.
Signed on behalf of the Board of Directors by :
Caroline Flint - Director
Date : 22 October 2022
**INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF**
Page 6
## **HEADWAY KENT**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2021 which are set out on pages 7 to 17.
## **Responsibilities and basis of report**
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 Companies 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 charity's accounts 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 statement**
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I 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:
- 1 accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
- 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 386 of the 2006 Act other than any requirements that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 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 the Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**S J Wren FCCA Accountancy Matters (Kent) Limited Chartered Certified Accountants 31 Queen Street Ramsgate Kent CT11 9DZ**
Date : 24 October 2022
Page 7
## **HEADWAY KENT**
## **STATEMENT OF FINANCIAL ACTIVITIES (incorporating an Income and Expenditure Account) FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Notes**
**INCOME**
**Income from charitable activities :**
Client contributions
Client fees
Counselling service
Membership fees
**Donations and legacies :**
Donations
Grants
Legacies
Minibus income
**Income from other trading activities :**
Lottery
Fundraising income
**Investment income - interest receivable**
**TOTAL INCOME**
**EXPENDITURE**
Costs of raising funds
2
Expenditure on charitable activities
2
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
Transfers between funds
10
**OTHER RECOGNISED GAINS/LOSSES:**
Gains/(losses) on revaluation
of investments
6
**NET MOVEMENT IN FUNDS**
Balance as at 1 January 2021
**BALANCE AT 31 DECEMBER 2021**|**Unrestricted Designated Restricted**
**funds**
**funds**
**funds**
**£**
**£**
**£**
5,194
-
-
272,696
-
-
439
10
-
-
7,952
-
-
31,561
-
64,076
-
-
-
-
646
-
-
540
-
-
142
-
-
319,180
-
64,076
5,437
-
-
404,873
-
19,159
410,310
-
19,159
(91,130)
-
44,917
65,512
(50,000)
(15,512)
6,272
-
-
(19,346)
(50,000)
29,405
86,921
250,000
4,832
67,575
200,000
34,237|**Total**
**Total**
**funds**
**funds**
**2021**
**2020**
**£**
**£**
5,194
5,945
272,696
295,606
439
-
10
555
7,952
34,846
95,637
20,500
-
-
-
105
646
1,300
540
5,448
142
2,249
383,256
366,554
5,437
834
424,032
372,076
429,469
372,910
(46,213)
(6,356)
-
-
6,272
2,492
(39,941)
(3,864)
341,753
345,617
301,812
341,753|
|---|---|---|
**HEADWAY KENT**
Page 8
**BALANCE SHEET AS AT 31 DECEMBER 2021**
|**Notes**
**FIXED ASSETS**
Tangible assets
5
Investments
6
**CURRENT ASSETS**
Debtors
7
Cash at bank and in hand
**CURRENT LIABILITIES**
Creditors: amounts falling due within one
year
8
**NET ASSETS**
9
Represented by:
**FUNDS OF THE CHARITY**
**Restricted funds**
10
**Unrestricted funds :**
Designated funds
10
General funds
10
**TOTAL CHARITY FUNDS**|35,039
81,651
116,690
(33,893)|**2021**
**£**
63,150
155,865
219,015
36,123
163,821
199,944
(49,691)
82,797
301,812
34,237
200,000
67,575
301,812|**2020**
**£**
41,977
149,523|
|---|---|---|---|
||||191,500
150,253|
||||341,753|
||||4,832
250,000
86,921|
||||341,753|
For the financial year ended 31 December 2021 the company was entitled to exemption from audit under s.477 Companies Act 2006 and no members have deposited a notice under s.476 requiring an audit.
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with s.386 of the Act for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 295 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies.
These accounts were approved and signed for issue by the trustees on 22 October 2022.
Caroline Flint - Director Alison Parker - Director
**Company Registration Number - 00479455**
**HEADWAY KENT**
Page 9
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1 ACCOUNTING POLICIES**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities : Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) - (effective 1 January 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Headway Kent meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The principal accounting policies adopted are as follows:
- a) **Preparation of the accounts on a going concern basis**
The charity had a contract with Kent County Council Social Services for day care services for the period up until 31 March 2021 which due to Covid was extended until 30 September 2022. The charity was successful in retendering for a new 4 year contract which runs until 30 September 2026 and therefore the accounts have been prepared on a going concern basis.
## b) **Income**
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy and its receipt is probable.
The following specific policies are adopted and applied to particular categories of income :
Client's fees are accounted for on a receivable basis calculated on days attended at a relevant centre.
Voluntary income by way of grants and donations is included in the statement of financial activities when receivable.
Income from charitable trading is accounted for when earned.
## c) **Expenditure**
All expenditure is accounted for on an accruals basis and includes VAT where applicable. Where such costs relate to more than one functional cost category they have been split on an estimate of time spent. Resources expended are shown as :
Charitable expenditure - comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. It includes both those costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, including governance costs (costs associated with meeting the constitutional and statutory requirements of the charity and includes the Independent Examiners fee).
## d) **Tangible fixed assets**
Tangible fixed assets costing more than £250 are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows :
Leasehold improvements amortised over the period of the lease Computers & office equipment 3 / 4 years straight line Minibus 4 years straight line
**HEADWAY KENT**
Page 10
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1 ACCOUNTING POLICIES (contd)**
## **e) Investments**
Investments are initially recognised at cost. Subsequently investments whose value can be measured reliably are measured at fair value. Gains and losses arising from changes in the fair value of investments are included in the Statement of Financial Activities in the period in which they arise.
## f) **Fund accounting**
Unrestricted funds are donations and other income receivable without further specified purpose and are available as general funds.
Designated funds are unrestricted funds earmarked by the trustees for a particular purpose.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criteria is charged to the fund.
## g) **Pensions**
The charity operates a defined contribution pension scheme. Contributions payable are charged as an expenses in the statement of financial activities.
## h) **Operating leases**
Rentals payable under operating leases are charged to the statement of financial activities on a straight line basis over the period of the lease.
## i) **Significant judgements and estimates**
No significant judgements have had to be made by the Trustees in preparing these financial statements
**HEADWAY KENT**
Page 11
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **2 TOTAL EXPENDITURE**
|**Unrestricted**
**funds**
**£**
Costs of raising funds :
Wages and salaries
5,211
Fundraising expenses
-
Lottery prizes
226
5,437
Costs directly allocated to activities
Wages and salaries
187,123
Contract staff
2,023
Activities and functions
2,567
Minibus expenses
833
Rent and service charges
69,341
Rates and water
1,859
Travel and expenses
4,980
Utilities
3,110
Depreciation - minibus
-
Amortisation
11,614
Support costs
Wages and salaries
36,683
Staff training
3,146
Insurance
3,952
Printing, postage and stationery
2,070
Advertising
2,257
Software costs
1,336
Legal and professional fees
12,276
Repairs and equipment maintenance
15,623
Health and safety
2,360
Telephone
3,224
Cleaning
150
Bad debts
983
Bank charges
845
Miscellaneous
202
Depreciation
4,769
Governance costs
Wages and salaries
29,926
Companies House fee
13
Independent Examiner's fee
1,608
404,873
410,310|**Restricted**
**funds**
**£**
-
-
-
-
16,609
-
-
-
-
-
-
-
-
-
-
-
2,550
-
-
-
-
-
-
-
-
-
-
-
-
19,159
19,159|**2021**
**2020**
**Total**
**Total**
**funds**
**funds**
**£**
**£**
5,211
-
-
316
226
518
5,437
834
203,732
221,655
2,023
-
2,567
2,690
833
1,758
69,341
47,018
1,859
1,125
4,980
4,689
3,110
2,933
-
5,700
11,614
8,219
36,683
34,339
3,146
-
3,952
1,199
2,070
5,134
2,257
-
3,886
1,129
12,276
3,819
15,623
3,201
2,360
1,720
3,224
4,104
150
59
983
-
845
1,246
202
199
4,769
1,880
29,926
16,639
13
13
1,608
1,608
424,032
372,076
429,469
372,910|
|---|---|---|
Of the total expenditure in 2020 of £372,910, £372,910 was unrestricted and £Nil was restricted.
|**3**|**NET INCOME**|**2021**|**2020**|
|---|---|---|---|
|||**£**|**£**|
||This is stated after charging:|||
||Operating lease rentals|62,963|22,382|
||Depreciation and amortisation|16,383|15,799|
||Independent Examiner's remuneration :|||
||-
Independent Examiners' fee|1,608|1,608|
||-
Other|-|-|
**HEADWAY KENT**
Page 12
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
|**4**
**INFORMATION REGARDING EMPLOYEES**
Wages and salaries
Redundancy
Social security costs
Employer pension contributions
Employment Allowance|**2021**
**2020**
**£**
**£**
250,292
256,044
1,680
-
16,058
15,632
6,311
4,957
(4,000)
(4,000)
270,341
272,633|
|---|---|
The average monthly head count was 17 staff (2020 - 18 staff).
The average number of employees based on full time equivalents analysed by function was:
|Advice and information
Management and administration|**2021**
**2020**
**Number**
**Number**
10
11
2
1
12
12|
|---|---|
No employee had emoluments in excess of £60,000 (2020 - Nil).
No trustees received remuneration or were reimbursed expenses from the charity during the year (2020 - £Nil).
The total employee benefits (including employers national insurance) of the key management personnel of the charity were £80,627 (2020 - £42,086)
|**FIXED ASSETS**
**Leasehold**
**Improvements**
**£**
**Cost**
As at 1 January 2021
66,924
Additions
26,496
Disposals
(13,244)
As at 31 December 2021
80,176
**Depreciation**
As at 1 January 2021
28,345
Disposals
(13,244)
Charge for the year
11,614
As at 31 December 2021
26,715
**Net book value**
As at 31 December 2021
53,461
As at 31 December 2020
38,579|**Minibus**
**£**
**£**
22,039
22,800
11,060
-
(16,060)
-
17,039
22,800
18,641
22,800
(16,060)
-
4,769
-
7,350
22,800
9,689
-
3,398
-
**equipment**
**& office**
**Computers,**|**Total**
**£**
111,763
37,556
(29,304)|
|---|---|---|
|||120,015|
|||69,786
(29,304)
16,383|
|||56,865|
|||63,150|
|||41,977|
## **5 FIXED ASSETS**
**HEADWAY KENT**
Page 13
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
|**6**|**INVESTMENTS**|**Investment**|**Deposit**|**2021**|**2020**|
|---|---|---|---|---|---|
|||**funds**|**accounts**|**Total**|**Total**|
|||**£**|**£**|**£**|**£**|
||**Cost or valuation**|||||
||At 1 January 2021|65,238|84,285|149,523|196,195|
||Additions|-|70|70|836|
||Disposals|-|-|-|(50,000)|
||Revaluation to fair value|6,272|-|6,272|2,492|
||At 31 December 2021|71,510|84,355|155,865|149,523|
||Investment funds relate to amounts invested in Cofunds Limited in a multi asset|||fund.||
||Deposit accounts relate to amounts held in bank deposit accounts which require notice to be||||given|
||before the funds can be accessed.|||||
|**7**|**DEBTORS**|||**2021**|**2020**|
|||||**£**|**£**|
||Trade debtors|||27,063|28,829|
||Other debtors|||-|-|
||Prepayments|||3,274|2,086|
||Accrued income|||4,702|5,208|
|||||35,039|36,123|
|**8**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||**2021**|**2020**|
|||||**£**|**£**|
||Trade creditors|||8,948|2,380|
||Taxation and social security|||3,642|5,227|
||Other creditors|||1,167|1,650|
||Accruals|||1,895|2,289|
||Deferred income|||18,241|38,145|
|||||33,893|49,691|
|**9**|**ANALYSIS OF NET ASSETS BETWEEN FUND**|||||
|||**General Designated**||**Restricted**|**Total**|
|||**funds**|**funds**|**funds**||
|||**£**|**£**|**£**|**£**|
||Tangible fixed assets|63,150|-|-|63,150|
||Investments|-|155,865|-|155,865|
||Current assets|38,318|44,135|34,237|116,690|
||Current liabilities|(33,893)|-|-|(33,893)|
||**Net assets as at 31 December 2021**|67,575|200,000|34,237|301,812|
**HEADWAY KENT**
Page 14
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
|**ANALYSIS OF NET ASSETS BETWEEN FUND - PREVIOUS YEAR**
**General Designated**
**funds**
**funds**
**£**
**£**
Tangible fixed assets
41,977
-
Investments
-
149,523
Current assets
94,635
100,477
Current liabilities
(49,691)
-
**Net assets as at 31 December 2020**
86,921
250,000
**10 MOVEMENT IN FUNDS**
**As at**
**Income Expenditure**
**1 01 2021**
**£**
**£**
**£**
Restricted funds
Wheelchairs
260
-
-
Folkestone property
2,651
-
-
Evac Chair training
804
-
-
Ramsgate Garden
1,117
-
-
Link worker
-
38,145
(16,609)
Community Link worker
-
5,000
-
Photography
-
7,931
-
CRM
-
13,000
(2,550)
Total restricted funds
4,832
64,076
(19,159)
Designated funds
Contingency fund
250,000
-
-
Total designated funds
250,000
-
-
Unrestricted general funds
86,921
319,180
(404,038)
Total funds
341,753
383,256
(423,197)|**Restricted**
**funds**
**£**
-
-
4,832
-
4,832
**Transfers**
**£**
-
-
-
-
(12,478)
-
(3,034)
-
(15,512)
(50,000)
(50,000)
65,512
-|**Total**
**£**
41,977
149,523
199,944
(49,691)|
|---|---|---|
|||341,753|
|||**As at**
**31 12 2021**
**£**
260
2,651
804
1,117
9,058
5,000
4,897
10,450|
|||34,237
200,000|
|||200,000
67,575|
|||301,812|
## _**RESTRICTED FUNDS**_
## **Wheelchairs**
The wheelchair fund relates to a donation received from Pfizer in a previous year to fund wheelchairs for the charity.
## **Folkestone property**
Donations received in a previous year from the Freemasons and a client's parent towards the costs of fixtures and fittings at the property at Folkestone. As these funds have not been fully used for the Folkestone property, the charity is to ask the funder if they can be used for the Hythe property.
## **Evac Chair training**
A donation received from the Rotary Club in a previous year towards the training costs associated with the Evac Chair. Although the training has taken place the funds have not been fully utilised and the charity is to ask the funder if the funds can be used for other staff training instead.
## **Ramsgate Garden**
The balance of funding received last year to improve the garden (hanging baskets, planters etc) and Minibus Stand at the Ramsgate property. Due to Covid, these funds have still not been spent and therefore the charity is to ask the funder if the balance of this fund can be used for another purpose.
**HEADWAY KENT**
Page 15
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Link worker**
The Reaching Communities funding from the National Lottery has allowed us to employ a member of staff for 3 years to assist people with acquired brain injuries who wish to seek alternative support other than the traditional Day Centre that we have previously offered. As Acquired Brain Injuries are so varied this role identifies person centred aims and ambitions of people who may wish support seeking volunteering, training or employment opportunities, support accessing community events and support to find the best local service for financial and housing issues. The role looks to reduce social isolation and loneliness and provide that essential link between a person and their social and economic needs.
## **Community Link worker**
Due to the success of our Link Worker role, we successfully applied for funding from The Philip and Connie Phillips Foundation. This funding would allow the addition of one day a week to our Community Link Worker role. This role is not statutory funded and is something that we always need to fundraise for. The role currently has been so successful that we had a waiting list of over 40 people. The Community Link Worker supports individuals at any stage of their ABI and regardless of their income levels. The role is not based on a traditional Day Centre model and instead provides 'in the home' or community personcentred problem-solving support for anyone with an ABI regardless of their issues. The range of activities includes, assisting with the KCC financial assessment, claiming benefits, sign posting and advice, obtaining a disabled badge, how to read a bus timetable and catch a bus (for memory issues), how to access community and mental health support, relearning how to read so individuals can perform the most basic of tasks such as food shopping, and reducing social isolation and loneliness. Some of these services do exist elsewhere, however, there is no other organisation that has the ability to assist people with complex ABI'S that impair speech, cause memory loss or retention, issues with anger and anxiety, a diverse range of disabilities and includes some individuals who cannot speak or move. The transfer to general funds represents the agreed contribution to the charity's overheads.
## **Photography**
The KCC funded Digital Inclusion Photography project aimed at increasing confidence with people with acquired brain injuries and other members of the local community following Covid. The project encouraged people to safely mix, within the Covid Safety measures, to take photos of what covid had meant to them and their community. What now looked different and what was the new normal. As well as this creative expression and confidence building it also allowed for a new skill and friendships to be acquired. The transfer to general funds is in respect of cameras and laptops which have been treated as fixed assets and are shown on the balance sheet.
## **CRM**
Funding received from The Fidelity Fund via the Kent Community Foundation for a CRM. A CRM is a Customer Relationship Management data base system. The Olm Eclipse CRM system has been developed by Headway Oxfordshire and it’s currently in use by Headway Oxfordshire and Essex so we are aware that this system works and it makes sense to use a system that already has a track record within the Headway network. The system is bespoke to the unique way Headway works with individual clients following ABI’s. The system allows for individuals Care Plan’s (created by Social Services) and the Wellbeing Outcome Star (a social outcome measurement tool that we utilise with individuals) to track the individuals recovery journey. The system measures achievements and goals in a person centred way and allows for the creation of bespoke plans in a community setting, within counselling and within our Community Hubs. The data can then be used to assist clients with a visual representation of their journey as well as creating credible evidence to pursue further funding. The CRM system will provide clear evidence and outcomes to demonstrate just how important our work is to our existing funders and crucially when we apply for new funding streams.
## _**DESIGNATED FUNDS**_
## **Contingency fund**
The contingency fund has been created (by way of transfers from the general fund) to cover emergencies or problems with funding and should enable the charity to operate for a period of approximately six months whilst alternative funding is sought. £50,000 has been transferred to general funds to cover the deficit incurred during the year.
**HEADWAY KENT**
Page 16
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
|**MOVEMENT IN FUNDS - PREVIOUS YEAR**
**As at**
**1 01 2020**
**£**
Restricted funds
Wheelchairs
260
Folkestone property
2,651
Evac Chair training
804
Ramsgate Garden
1,117
Total restricted funds
4,832
Designated funds
Contingency fund
250,000
Total designated funds
250,000
Unrestricted general funds
90,785
Total funds
345,617|**Income Expenditure**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
366,554
(370,418)
366,554
(370,418)|**Transfers**
**As at**
**31 12 2020**
**£**
**£**
-
260
-
2,651
-
804
-
1,117
-
4,832
-
250,000
-
250,000
-
86,921
-
341,753|
|---|---|---|
## _**RESTRICTED FUNDS - PREVIOUS YEAR**_
## **Wheelchairs**
The wheelchair fund relates to a donation received from Pfizer in a previous year to fund wheelchairs for the charity.
## **Folkestone property**
Donations received in a previous year from the Freemasons and a client's parent towards the costs of fixtures and fittings at the new property at Folkestone.
## **Folkestone Kitchen equipment**
The balance of a grant from KCC received last year to be used for kitchen equipment at the new Folkestone property.
## **Evac Chair training**
A donation received from the Rotary Club in a previous year towards the training costs associated with the Evac Chair. This training will take place during 2021 and therefore this funding is carried forward to next year.
## **Ramsgate Garden**
Funding received to improve the garden (hanging baskets, planters etc) and Minibus Stand at the new Ramsgate property. The balance of the fund is to be used in 2021 for concrete slabs, a bench and decking.
## _**DESIGNATED FUNDS - PREVIOUS YEAR**_
## **Contingency fund**
The contingency fund has been created (by way of transfers from the general fund) to cover emergencies or problems with funding and should enable the charity to operate for a period of approximately six months whilst alternative funding is sought.
**HEADWAY KENT**
Page 17
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **11 FINANCIAL COMMITMENTS**
At 31 December 2021 the charity had future minimum lease payments under non-cancellable operating leases as follows:
||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|within one year|68,040|15,600|
|within two to five years|105,060|35,100|
|after five years|-|-|
## **12 MEMBERS LIABILITY**
The company is a company limited by guarantee. The members' liability is limited to £10 each.
## **13 CORPORATION TAXATION**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **14 RELATED PARTY TRANSACTIONS**
There were no transactions with related parties during the year under review that need to be disclosed.