We are pleased to enclose your annual accounts.
Our clients are at the centre of everything we do
REGISTERED COMPANY NUMBER: 05992718 (England and Wales) REGISTERED CHARITY NUMBER: 1121645
Second Chance Headway Centre Report of the Trustees and Financial Statements
Year Ended 31 December 2025
SMH Jolliffe Cork Ltd Accountants & Business Advisors 33 George Street Wakefield West Yorkshire WF1 1ILX
Second Chance Headway Centre
Contents of the Financial Statements for the Year Ended 31 December 2025
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|---|---|---|---|---|---|---|
|Page|
|Report|of the|Trustees|1|
|Independent|Examiner's|Report|5|
|Statement|of Financial|Activities|6|
|Balance|Sheet|7|
|Cash|Flow|Statement|9|
|Notes|to|the|Cash|Flow|Statement|10|
|Notes|to|the|Financial|Statements|11|
|Detailed|Statement|of Financial|Activities|23|
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Second Chance Headway Centre
Report of the Trustees for the Year Ended 31 December 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. 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 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
To relieve and rehabilitate individuals living in or near Yorkshire and the Humber who have sustained an acquired brain injury likely to cause significant disability, particularly but not exclusively by providing, assisting and promoting facilities for the provision of their support, enablement, education, training and welfare, and advising and supporting carers, family and friends of individuals.
Second Chance has a full multi-disciplinary staff team of Nurses, Social Workers, Therapists, caseworkers, and support workers. They provide assessments and support to adults with acquired brain injuries, their families, and carers. The casework service provides a pathway for statutory referrals. The therapy centre and 'Connections' community hub provides a range of sessions and groups to improve the rehabilitation, therapy, and wellbeing of the members, with practical advice and support for families and carers.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The therapy centre facilitates a range of therapeutic and social group sessions including Memory and cognition sessions, art, music, movement and Physiotherapy, Speech and Language, home living skills, community, and travel skills, etc.
The therapy centre has 111 service users and supports their families; we deliver 128 sessions a week and our community hub supports approximately 290 people across the Wakefield district annually. The casework and community support provide focussed advice assessment and support both in the centre and at home.
The casework service has received new referrals for 218 clients in 2025. In addition to sustained input for 159 progressed referrals the service also continued support for a further 122 existing clients active to the service at the start of 2025 and beyond both in the community on a one-to-one basis and in peer groups. In addition to this the service has provided support to a further 359 individuals linked to those referrals. We have also provided formal training to other a total of 35 professionals.
We conducted a member survey; The survey results really bring home both the scale of the challenges and the difference we make. For example, 95% of people told us they struggle with memory, fatigue or concentration, and over half have experienced suicidal thoughts. Yet with our support, 92% now feel more confident, 89% feel less isolated, and 86% have rebuilt identity and purpose. This evidence will strengthen our fundraising from trusts and foundations.
We improved and formalised the administration systems, utilising cloud secure services for data and finance. We invested in new technology and software and improved our IT support.
We formalised the assessment and one to one support diary and appointment systems. The casework service continued to expand and make the case for statutory funding.
We have increased our social media engagement and followers, a powerful tool for us to engage with supporters, raise awareness, and drive our missions forward. It allows us to reach a much wider audience quickly and effectively, providing a platform for communication and influence.
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Second Chance Headway Centre
Report of the Trustees for the Year Ended 31 December 2025 eeee ee
FINANCIAL REVIEW
Financial position
The financial statements are set out on pages 6 to 22. The financial statements have been prepared in accordance with the Charities SORP (FRS 102) ' 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), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006.
The Statement of Financial Activities show net outgoing resources for the year of £56,095 (2024: net incoming resources £106,312).
The total unrestricted reserves at the year end stand at £246,127 (2024: £318,252).
Principal Funding Sources
The funding sources for the charity are currently by way of the income generated by the sessions, together with grants and donations.
The Second Chance funding model is based on a chargeable service which covers approximately 2/3rd of the overall cost, supplemented by grants and fundraising. The limitation is based around the maximum contribution made in benefits and support to individuals. The daycentre service is unlikely to be commissioned under the current economic climate.
During the year, the charity was able to follow the prepared budgets, with no unanticipated changes. Throughout the year we consistently search and apply for grants. The policy is to bid for defined projects with specified outcomes, and to vary the size and length of project as each application dictates. Many funding bodies request those kinds of applications and that is where we have had success. Grants making is a more challenging picture, with less available, smaller funds and more competitive environment.
We secured several grants Including ICB, Reaching Communities, Tesco Stronger Starts, HSBC and TK Maxx.
Investment policy
Our reserves and bank accounts do produce a small interest, but they are primarily aimed at security, accessibility, and traceability. Accounts are held with Virgin, TSB and CO-OP. The Virgin account is recognised as being especially secure for charities, and our two main bank accounts are also covered by the FSCS Bank protection.
Reserves policy
The reserves policy is reviewed annually against the changing circumstances. This became especially necessary during and after the Covid Pandemic. The policy and amount are adapted annually according to the circumstances and forecast of the time.
FUTURE PLANS
The Charity plans to continue the activities outlined above in the forthcoming years, subject to satisfactory funding, and will be focusing on the following in the short to mid term:
We will explore new revenue streams and optimise existing revenue streams while continuing to implement cost savings across the charity. We acknowledge the increased financial challenges faced by Second Chance Headway, the wider VCSE sector and Stakeholders/Funders. Rising operational costs, reductions in certain funding streams, increased demand - particularly grants that are available, increases to salaries and changes to National Insurance amounts have collectively created a scenario where we are presenting a deficit.
2026 will therefore be finance lead to ensure long term sustainability of the charity.
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Second Chance Headway Centre
Report of the Trustees for the Year Ended 31 December 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The Charity is both a Company Limited by Guarantee and a Registered Charity.
The Trustees are drawn from the local community and bring a wide range of relevant experience and qualifications. The Board of Trustees is constituted in accordance with the Company Articles and the Trustees become eligible for re-election in accordance with the Articles of Incorporation (each member has voting rights).
The Board of Trustees employs an Operations Manager to lead overall direction of the charity, he is supported by a Clinical Lead and Casework Project Manager to run the organisation, and they in turn recruit employees and volunteers. The Trustees delegate the day-to-day operation of the Charity to the management team but retain control of overall strategy. They meet with the management team every month to be updated on progress with ongoing projects, review the accounts and discuss any new issues, ideas, or opportunities. There are financial limits, procurement, and recruitment controls in place. For example, staff remuneration is budgeted and proposed by the Operations Manager, with a comparison toward a mid-point of the NHS equivalent rates and confirmed by the Trustees at board meetings.
Recruitment and appointment of new trustees
The directors of the company are also Charity Trustees for the purposes of charity law and under the company's Articles are known as the Committee. Under the requirements of the Memorandum and Articles of Association the members of the Committee are elected to serve for a period of two years after which they must be re-elected at the next Annual General Meeting.
All members of the Committee give their time voluntarily and received no benefits from the Charity.
The Committee seeks to ensure that the needs of this group are appropriately reflected through the diversity of the trustee body. To enhance the potential pool of trustees, the charity has sought to identify members with personal or professional experience of brain injury to assist the Charity.
Business and medical skills are well represented on the Committee. Individuals with specific appropriate skills are approached to be seconded to the Committee, and they may offer themselves for election at the following AGM.
Induction and training of new trustees
Most trustees are already familiar with the practical work of the charity and are encouraged to visit the Centre and maintain familiarity with the facilities and services.
Additionally, new trustees are invited and encouraged to attend meetings to familiarise themselves with the charity and the context within which it operates. These are jointly led by the Chairman and the Operations manager of the charity.
Risk management
The Charity has conducted a review of the major risks to which the charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the centre. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
Organisational Structure
The Centre has a Committee who meet monthly and are responsible for the strategic direction and policy of the charity. At present the Committee has five members from a variety of professional backgrounds relevant to the work of the charity.
A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the management team who have responsibility for the day to day operational management of the Centre, and the Casework Project, with individual supervision of the staff team and also ensuring that the team continue to develop their skills and working practices in line with good practice.
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Second Chance Headway Centre
Report of the Trustees for the Year Ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 05992718 (England and Wales)
| Registered Charity number | |
|---|---|
| 1121645 | |
| Registered office | |
| Almshouse Lane | |
| Wakefield | |
| West Yorkshire | |
| WF1 1DS | |
| Trustees | |
| Mr SADeakin | Chair - Appointed - 17November 2025 |
| MrKN Linton |
Appointed - 19 January 2026 |
| MsS Nazir | Appointed - 16March2026 |
| MrP Bourne | |
| Mrs JAHorton | Resigned - 5 March2026 |
| MrsK Bennison | Resigned - 28 June 2025 |
| Mrs C Corbett | |
| MrR Caley | Resigned - 8 December2025 |
| MsE Jowett | Appointed - 17 January 2025. Resigned - 13 March 2026. |
| SeniorManagement | |
| MrN Garbutt-MooreJP | Operations Manager |
| Independent Examiner | |
| SMH Jolliffe Cork Ltd | |
| Accountants& Business Advisors | |
| 33 George Street | |
| Wakefield | |
| West Yorkshire | |
| WF11LX |
Approved by order of the board of trustees on 7 April 2026 and signed on its behalf by:
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Mr S A Deakin - Trustee10
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Independent Examiner's Report to the Trustees of Second Chance Headway Centre
Independent examiner's report to the trustees of Second Chance Headway Centre (‘the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
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 your charity's gross income exceeded £250,000 your examiner must be a member ofa listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 Act; or 2. the accounts do not accord with those records; or 3. 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 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.
J Crossley FCA
SMH Jolliffe Cork Ltd Accountants & Business Advisors 33 George Street Wakefield West Yorkshire WF1 1LX
7 April 2026
5
Second Chance Headway Centre
Statement of Financial Activities for the Year Ended 31 December 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|Notes|funds|funds|funds|funds|
|INCOME|AND|ENDOWMENTS|FROM|£|Fi|£|£|
|Donations|and|legacies|2|34,311|219,185|253,496|411,243|
|Charitable|activities|5|
|Provision|of day care|services|282,571|-|282,571|234,077|
|Other|trading|activities|3|37,177|-|37,177|29,936|
|Investment income|4|1,673|-|1,673|2,339|
|Total|355,732|219,185|574,917|677,595|
|EXPENDITURE|ON|
|Raising|funds|6|71,229|16,780|88,009|78,226|
|Charitable|activities|7|
|Provision|of day|care|services|354,312|188,691|543,003|493,057|
|Total|425,541|205,471|631,012|571,283|
|NET INCOME/(EXPENDITURE)|(69,809)|13,714|(56,095)|106,312|
|Transfers|between|funds|18|(2,316)|2,316|-|-|
|Net movement|in|funds|(72,125)|16,030|(56,095)|106,312|
|RECONCILIATION|OF|FUNDS|
|Total funds|brought forward|318,252|30,463|348,715|242,403|
|TOTAL FUNDS CARRIED FORWARD|246,127|46,493|292,620|348,715|
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The notes form part of these financial statements
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Second Chance Headway Centre
Balance Sheet
31 December 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|Notes|funds£|funds£|funds£|funds£|
|FIXED|ASSETS|
|Tangible|assets|14|5,036|-|5,036|4,358|
|CURRENT|ASSETS|
|Debtors|15|40,254|-|40,254|39,607|
|Cash|at bank and|in hand|292,799|47,479|340,278|384,521|
|333,053|47,479|380,532|424,128|
|CREDITORS|
|Amounts|falling|due within one year|16|(91,962)|(986)|(92,948)|(79,771)|
|NET CURRENT ASSETS|241,091|46,493|287,584|344,357|
|TOTAL|ASSETS|LESS|CURRENT|
|LIABILITIES|246,127|46,493|292,620|348,715|
|NET ASSETS|246,127|46,493|292,620|348,715|
|FUNDS|18|
|Unrestricted|funds|246,127|318,252|
|Restricted|funds|46,493|30,463|
|TOTAL FUNDS|292,620|348,715|
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial 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 financial 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 charitable company.
The notes form part of these financial statements
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Second Chance Headway Centre
’ Balance Sheet - continued 31 December 2025
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 7 April 2026 and were signed on its behalf by:
Mr S A Deakin - Trustee
The notes form part of these financial statements
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Second Chance Headway Centre
Cash Flow Statement
for the Year Ended 31 December 2025
| Cash Flow Statement for the Year Ended 31 December 2025 |
|||
|---|---|---|---|
| ea | eee | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Cash flows from operating activities | |||
| Cashgeneratedfrom operations | 1 | (43,861) | 153,316 |
| Interestpaid | (55) | - | |
| Netcash (used in)/provided by operating activities | (43,916) | 153,316 | |
| Cash flows from investing activities | |||
| Purchase oftangible fixed assets | (2,000) | - | |
| Interest received | 1,673 | 2,339 | |
| Netcash (used in)/providedby investing activities | (327) | 2,339 | |
| Change in cash and cash equivalents in | |||
| the reporting period | (44,243) | 155,655 | |
| Cash and cash equivalents at the | |||
| beginning of the reportingperiod | 384,521 | 228,866 | |
| Cash and cash equivalents at the end of | |||
| thereportingperiod | 340,278 | 384,521 |
The notes form part of these financial statements
9
Second Chance Headway Centre
Notes to the Cash Flow Statement for the Year Ended 31 December 2025
1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Net|(expenditure)/income|for|the|reporting|period|(as|per|the|ee|£|
|Statement|of Financial|Activities)|(56,095)|106,312|
|Adjustments|for:|
|Depreciation|charges|1,322|1,122|
|Interest received|(1,673)|(2,339)|
|Interest paid|55|-|
|Increase|in|debtors|(647)|(6,357)|
|Increase|in|creditors|13,177|54,578|
|Net cash|(used|in)/provided|by|operations|(43,861)|153,316|
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2.
ANALYSIS OF CHANGES IN NET FUNDS
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|||||||
|---|---|---|---|---|---|
|At|1.1.25|Cash|flow|At|31.12.25|
|£|£|£|
|Net|cash|
|Cash|at bank and|in hand|384,521|(44,243)|340,278|
|384,521|(44,243)|340,278|
|Total|384,521|(44,243)|340,278|
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The notes form part of these financial statements
10
Second Chance Headway Centre
Notes to the Financial Statements for the Year Ended 31 December 2025
- ACCOUNTING POLICIES
Basis 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 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)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Going concern
The financial statements are prepared on the going concern basis which assumes that the charity will continue in operational existence for the foreseeable future.
The charity substantially relies on income from its members, funding from local statutory bodies and grants from other national organisations. The trustees have considered the risks and uncertainties arising from the charity's operations and are maintaining a constant watching brief on the charity's cashflow, as well as regularly updating budget predictions and financial projects and adapting to new ways of delivering core services to its members.
The trustees believe that in view of the above assessment, the charity's financial statements are appropriately prepared under the going concern basis.
Income
Income is recognised when the charity has entitlement to the funds, any performance attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether 'capital' grants or 'revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made to the executor(s) to the charity that a distribution will be made, or whena distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102), volunteer time is not recognised and refer to the trustees' annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
- ACCOUNTING POLICIES - continued
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Short leasehold | - | Over the term ofthe lease |
|---|---|---|
| Fixtures& equipment | - | 10% on cost |
| Computersandotherequipment | - | 25%oncost |
Tangible fixed assets for use by the charity are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds comprise of amounts donated to the charity for general use, fundraising income and fee income which 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.
All income and expenditure is shown on the Statement of Financial Activities.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement 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 Financial Activities in the period to which they relate.
DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Donations Legacies Grants |
22,951 5,000 225,545 |
16,006 184,877 210,360 |
| 253,496 | 411,243 |
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Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
2. DONATIONS AND LEGACIES- continued
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Grants|received,|included|in|the|above,|are|as|follows:|
|2025|2024|
|£|&|
|Sir|George Martin|Trust|Grant|-|3,001|
|WDHCS|Grant|-|5,091|
|Community|Access|Grant|-|960|
|Morrison's|Fundation|Grant|-|2,000|
|Prosper Grant|-|4,153|
|NOVA Healthy &|Sustainable|Communities|-|4,750|
|Neighbourhood|Improvement|Grant|400|777|
|Rotary|Club|Christmas|Grant|-|400|
|Percy|Bilton|Trust|Grant|-|750|
|Arts &|Culture|Grant|942|3,766|
|NHS|Wakefield ICB|187,329|183,539|
|Community Fund|20,000|-|
|HSBC|Grant|11,000|-|
|Tesco|Stronger|Starts|Grant|500|-|
|Other grants|5,374|1,173|
|225,545|210,360|
|3.|OTHER TRADING|ACTIVITIES|
|2025|2024|
|£|£|
|Fundraising|events|37,177|29,936|
|4.|INVESTMENT|INCOME|
|2025|2024|
|£|£|
|Deposit account|interest|1,673|2,339|
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Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
| 5. | INCOMEFROMCHARITABLE ACTIVITIES | INCOMEFROMCHARITABLE ACTIVITIES | ||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Activity | £ | Ei | ||
| Fees | Provision ofday care services | 282,571 | 234,077 | |
| 6. | RAISINGFUNDS | |||
| Raising donations and legacies | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Rent | 40,139 | 39,892 | ||
| Rates and water | 1,465 | 1,039 | ||
| Insurance | 1,826 | 2,346 | ||
| Light and heat | 5,638 | 6,110 | ||
| Telephone and internet | 3,623 | 3,676 | ||
| Postage and advertising | 1,242 | 1,293 | ||
| Sundry expenses | 2,173 | 2,486 | ||
| Stationeryand office supplies | 3,787 | 1,547 | ||
| Cleaning | 1,053 | 1,621 | ||
| Repairs andrenewals | 12,604 | 6,804 | ||
| Caseworker System Software | 8,689 | 7,269 | ||
| Computerexpenses Depreciation |
2,983 1,322 |
2,287 1,122 |
||
| Bank charges | 55 | - | ||
| 86,599 | 77,492 | |||
| Other trading activities | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Fund raising expenses | 1,410 | 734 | ||
| Aggregateamounts | 88,009 | 78,226 |
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Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
| Ts | CHARITABLE ACTIVITIES COSTS | |||
|---|---|---|---|---|
| Direct | Support | |||
| Costs (see | costs (see | |||
| note 8) | note 9) | Totals | ||
| £ | £ | £ | ||
| Provision ofdaycare services | 504,411 | 38,592 | 543,003 | |
| 8. | DIRECT COSTS OF CHARITABLE ACTIVITIES | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Staffcosts | 484,577 | 445,424 | ||
| Games, equipment and activities | 1,573 | 1,590 | ||
| Travel expenses | 12,335 | 8,866 | ||
| Occupational therapycosts | 5,926 | 6,154 | ||
| 504,411 | 462,034 | |||
| 9. | SUPPORT COSTS | |||
| Governance | ||||
| Other | costs | Totals | ||
| £ | £ | £ | ||
| Provision ofday care services | 1,349 | 37,243 | 38,592 | |
| 10. | NETINCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Depreciation Rent |
-owned | assets | 1,322 40,139 |
1,122 39,892 |
- TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees’ expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
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continued...
Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
12; STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Wagesand salaries | 435,950 | 401,140 |
| Social security costs | 36,878 | 33,804 |
| Otherpension costs | 11,749 | 10,480 |
| 484,577 | 445,424 |
The average monthly number of employees during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| Direct supervision and activities | 17 | 14 |
| Management and administration | 6 | 5 |
| 23 | 19 |
No employees received emoluments in excess of £60,000.
| 13. | COMPARATIVES FORTHE STATEMENTOF FINANCIAL ACTIVITIES | COMPARATIVES FORTHE STATEMENTOF FINANCIAL ACTIVITIES | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 207,148 | 204,095 | 411,243 | |
| Charitable activities | ||||
| Provisionofdaycareservices | 234,077 | - | 234,077 | |
| Other trading activities | 29,936 | - | 29,936 | |
| Investment income | 2,253 | 86 | 2,339 | |
| Total | 473,414 | 204,181 | 677,595 | |
| EXPENDITURE ON | ||||
| Raising funds | 73,028 | 5,198 | 78,226 | |
| Charitable activities | ||||
| Provision ofday care services | 323,472 | 169,585 | 493,057 | |
| Total | 396,500 | 174,783 | 571,283 | |
| NETINCOME | 76,914 | 29,398 | 106,312 | |
| Transfersbetween funds | (1,013) | 1,013 | - | |
| Netmovement in funds | 75,901 | 30,411 | 106,312 | |
| RECONCILIATION OF FUNDS | ||||
| Totalfundsbroughtforward | 242,351 | 52 | 242,403 |
16
continued...
Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
| 13. | COMPARATIVESFORTHESTATEMENTOF | OFFINANCIALACTIVITIES- | OFFINANCIALACTIVITIES- | continued | |
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| funds | funds | funds | |||
| _f | _f | _f | |||
| TOTALFUNDSCARRIEDFORWARD | 318,252 | 30,463 | 348,715 | ||
| 14. | TANGIBLE FIXED ASSETS | ||||
| Computers | |||||
| Short | Fixtures | andother | |||
| leasehold | & equipment | equipment | Totals | ||
| £ | £ | £ | £ | ||
| COST | |||||
| At 1 January 2025 Additions |
26,019 - |
29,433 2,000 |
9,562 - |
65,014 2,000 |
|
| At 31 December2025 | 26,019 | 31,433 | 9,562 | 67,014 | |
| DEPRECIATION | |||||
| At 1 January 2025 | 25,162 | 25,932 | 9,562 | 60,656 | |
| Charge foryear | 262 | 1,060 | - | 1,322 | |
| At 31 December 2025 | 25,424 | 26,992 | 9,562 | 61,978 | |
| NET BOOK VALUE | |||||
| At 31 December 2025 | 595 | 4,441 | - | 5,036 | |
| At31December2024 | 857 | 3,501 | - | 4,358 |
There were no capital commitments, either authorised, or contracted for, at the balance sheet date.
- DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Trade debtors | 27,544 | 23,225 |
| Prepayments andaccrued income | 12,710 | 16,382 |
| 40,254 | 39,607 |
17
continued...
Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Trade|creditors|7,344|6,064|
|Social|security|and|other|taxes|6,991|-|
|Other|creditors|2,539|2,155|
|Accruals|and|deferred|income|76,074|71,552|
|92,948|79,771|
----- End of picture text -----
- LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|Fe|
|Within one year|27,247|34,406|
|Between|one and|five|years|11,250|36,123|
|38,497|70,529|
|18.|MOVEMENT|IN|FUNDS|
|Net|Transfers|
|movement|between|At|
|At|1.1.25|in|funds|funds|31.12.25|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|318,252|(69,809)|(2,316)|246,127|
|Restricted|funds|
|Sir|George Martin|Trust|2,578|(1,859)|-|719|
|NHS|Wakefield|ICB|20,518|(5,612)|-|14,906|
|Community|Access|860|(182)|-|678|
|Morrison's|Foundation|1,613|(1,823)|210|-|
|Prosper Grant|-|(1,187)|1,187|-|
|NOVA|Healthy &|Sustainable|
|Communities|3,709|(3,835)|126|-|
|Neighbourhood|Improvement|Grant|394|(389)|1|6|
|Rotary|Club|-|Christmas|Grant|41|(200)|159|-|
|Percy Bilton|Trust|Grant|750|(989)|239|-|
|Arts &|Culture|Grant|-|(393)|393|-|
|Community|Fund|-|20,000|-|20,000|
|HSBC|Grant|-|9,857|-|9,857|
|Tesco|Stronger|Starts|Grant|-|326|1|327|
|30,463|13,714|2,316|46,493|
|TOTAL FUNDS|348,715|(56,095)|-|292,620|
----- End of picture text -----
18
continued...
Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
18. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|355,732|(425,541)|(69,809)|
|Restricted|funds|
|Sir George|Martin|Trust|-|(1,859)|(1,859)|
|NHS|Wakefield ICB|186,343|(191,955)|(5,612)|
|Community Access|-|(182)|(182)|
|Morrison's|Foundation|-|(1,823)|(1,823)|
|Prosper|Grant|-|(1,187)|(1,187)|
|NOVA Healthy &|Sustainable|
|Communities|-|(3,835)|(3,835)|
|Neighbourhood|Improvement Grant|400|(789)|(389)|
|Rotary Club|-|Christmas|Grant|-|(200)|(200)|
|Percy Bilton|Trust|Grant|-|(989)|(989)|
|Arts &|Culture|Grant|942|(1,335)|(393)|
|Community Fund|20,000|-|20,000|
|HSBC|Grant|11,000|(1,143)|9,857|
|Tesco|Stronger|Starts|Grant|500|(174)|326|
|219,185|(205,471)|13,714|
|TOTAL FUNDS|574,917|—|(631,012)|(56,095)|
----- End of picture text -----
19
continued...
Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
18. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1.1.24|in funds|funds|31.12.24|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|242,351|76,914|(1,013)|318,252|
|Restricted|funds|
|Big|Lottery Fund|52|86|(138)|-|
|Sir George|Martin Trust|-|2,578|-|2,578|
|NHS|Wakefield|ICB|-|20,518|-|20,518|
|Community|Access|-|860|-|860|
|Morrison's Foundation|-|1,613|-|1,613|
|Prosper Grant|-|(596)|596|-|
|NOVA|Healthy &|Sustainable|
|Communities|-|3,709|-|3,709|
|Neighbourhood|Improvement|Grant|-|394|-|394|
|Rotary|Club|-|Christmas|Grant|-|41|-|41|
|Percy|Bilton|Trust|Grant|-|750|-|750|
|Arts &|Culture|Grant|-|(555)|555|-|
|52|29,398|1,013|30,463|
|TOTAL FUNDS|242,403|106,312|-|348,715|
|Comparative|net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|473,414|(396,500)|76,914|
|Restricted|funds|
|Big|Lottery Fund|86|-|86|
|Sir George|Martin|Trust|3,000|(422)|2,578|
|NHS|Wakefield ICB|183,539|(163,021)|20,518|
|Community Access|960|(100)|860|
|Morrison's|Foundation|2,000|(387)|1,613|
|Prosper Grant|4,153|(4,749)|(596)|
|NOVA Healthy &|Sustainable|
|Communities|4,750|(1,041)|3,709|
|Neighbourhood|Improvement|Grant|7717|(383)|394|
|Rotary|Club|-|Christmas|Grant|400|(359)|41|
|Percy|Bilton|Trust|Grant|750|-|750|
|Arts & Culture|Grant|3,766|(4,321)|(555)|
|204,181|(174,783)|29,398|
|TOTAL FUNDS|677,595|(571,283)|106,312|
----- End of picture text -----
20
continued...
Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
18. MOVEMENT IN FUNDS- continued
RESTRICTED FUNDS
----- Start of picture text -----
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Fund Name|Purpose|of restriction|
|Big|Lottery Fund|To|recruit|a|small|specialist caseworker|team|to|support|the|charity's|work.|
|Sir George|Martin|Trust|Funding|towards|advertising|and|occupational|therapy.|
|NHS|Wakefield|ICB|Funding|to|continue|our casework|service|supporting|people|in the|
|community|across|West|Yorkshire.|
|Community Access|Funding|from WMDC|to|facilitate community|activities|and|transport|for|
|the people we|support.|
|Morrison's|Foundation|Funding|towards|equipment|within|the|therapy|centre.|
|Prosper Grant|Funding|towards|the|salary|of our|Clinical|Lead|to|facilitate|support|
|groups.|
|NOVA Healthy &|Sustainable|Funding|towards|reaching|more|people|affected by brain|injury.|
|Communities|
|Neighbourhood|Improvement|Funding|towards updating|our outdoor|space.|
|Grant|
|Rotary|Club|-|Christmas|Grant|Funding|towards|the|Christmas|Party|
|Percy|Bilton Trust|Funding|towards|equipment|within|the|therapy|centre.|
|Arts &|Culture|Grant|Funding|for our|arts and|craft sessions|ending|with|an|exhibition|as part|
|of WMDC|'Our|Year'|activities.|
|Community Fund|A|grant|to|support and improve|services and|objectives|of the|charity.|
|HSBC|Grant|A|grant|to|fund improved|sustainability|and|technology|within|the|
|charity.|
|Tesco|Stronger|Starts Grant|A grant|to|fund service user|activities|and|equipment.|
----- End of picture text -----
21
continued...
Second Chance Headway Centre
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
19. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
20. COMPANY LIMITED BY GUARANTEE
The company is limited by guarantee and does not have any share capital.
22
Second Chance Headway Centre
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
ne
| 2025 | 2024 | |
|---|---|---|
| a | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations Legacies Grants |
22,951 5,000 225,545 |
16,006 184,877 210,360 |
| 253,496 | 411,243 | |
| Other trading activities | ||
| Fundraising events | 37,177 | 29,936 |
| Investment income | ||
| Depositaccountinterest | 1,673 | 2,339 |
| Charitable activities | ||
| Fees | 282,571 | 234,077 |
| Totalincoming resources | 574,917 | 677,595 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Rent Rates and water |
40,139 1,465 |
39,892 1,039 |
| Insurance | 1,826 | 2,346 |
| Lightandheat Telephone and internet |
5,638 3,623 |
6,110 3,676 |
| Postage and advertising Sundry expenses Stationery andoffice supplies Cleaning |
1,242 2,173 3,787 1,053 |
1,293 2,486 1,547 1,621 |
| Repairs andrenewals CaseworkerSystemSoftware |
12,604 8,689 |
6,804 7,269 |
| Computer expenses Depreciation oftangible fixedassets Bankcharges |
2,983 1,322 55 |
2,287 1,122 - |
| 86,599 | 77,492 | |
| Other trading activities | ||
| Fund raising expenses | 1,410 | 734 |
| Charitable activities | ||
| Salaries | 435,950 | 401,140 |
| Carriedforward | 435,950 | 401,140 |
This page does not form part of the statutory financial statements
25
Second Chance Headway Centre
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
i
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Charitable|activities|
|Brought|forward|435,950|401,140|
|Social|security|36,878|33,804|
|Pensions|11,749|10,480|
|Games,|equipment|and|activities|1,573|1,590|
|Travel expenses|12,335|8,866|
|Occupational|therapy|costs|5,926|6,154|
|504,411|462,034|
|Support|costs|
|Other|
|Staff Training|1,349|1,795|
|Governance|costs|
|Legal|and professional|fees|32,353|25,028|
|Independent|examiner's|fees|4,890|4,200|
|37,243|29,228|
|Total|resources|expended|631,012|571,283|
|Net (expenditure)/income|(56,095)|106,312|
----- End of picture text -----
This page does not form part of the statutory financial statements aee rE Tee rae ene eee
24
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