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Client of: Stanbridge Associates Ltd
Signature Details
Name: Tracey Mole
Email: traceymole@wfnr.co.uk
Date & Time: 17/10/2022 17:03:54 (BST)
IP Address: 84.9.185.88
World Federation for NeuroRehabilitation confirms that the
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```
REGISTERED CHARITY NUMBER: 1122787
```
## **`Report of the Trustees and`**
## **`Unaudited Financial Statements`**
```
for the Year Ended 31 December 2021
```
## **`for`**
```
World Federation for NeuroRehabilitation
```
```
Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP
```
```
World Federation for NeuroRehabilitation
```
## **`Contents of the Financial Statements for the Year Ended 31 December 2021`**
||**`Page`**|
|---|---|
|**`Report of the Trustees`**|`1 to 6`|
|**`Independent Examiner's Report`**|`7`|
|**`Statement of Financial Activities`**|`8`|
|**`Balance Sheet`**|`9`|
|**`Notes to the Financial Statements`**|`10 to 17`|
|**`Detailed Statement of Financial Activities`**|`18 to 19`|
```
World Federation for NeuroRehabilitation
```
## **`Report of the Trustees for the Year Ended 31 December 2021`**
```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityforthe year
ended31December2021.ThetrusteeshaveadoptedtheprovisionsofAccounting and
Reportingby Charities:Statementof RecommendedPracticeapplicableto charities preparing
theiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and
Republic of Ireland (FRS 102) (effective 1 January 2019).
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
Theobjectivesforwhichthecharityisestablishedaretoholdthetrustfundandit's income
upon trust to apply them for the relief of sickness and promotionof good health for the benefit
of the public throughout the world, in particular but not exclusively by:
```
```
(a)Advancingthedevelopmentandimprovethequalityofneurologicalrehabilitation across
the world.
```
```
(b)Stimulatingcollaborationbetweencliniciansandotherswithaninterestin neurological
rehabilitation.
```
```
(c)Facilitatingexchangeofknowledgeandscientificresearchbetweencliniciansand others
with an interest in neurological rehabilitation.
```
```
Page 1
```
```
World Federation for NeuroRehabilitation
```
## **`Report of the Trustees for the Year Ended 31 December 2021`**
## **`OBJECTIVES AND ACTIVITIES`**
## **`Main activities`**
```
TheWorldFederationforNeuroRehabilitation(WFNR)isamultidisciplinary organisation
whichstimulatestheexchangeofknowledgeandscientificresearchbetweenclinicians and
otherswithaninterestinthefield.WFNRcollaborateswithotherclinicaland scientific
societies to enhance the impact of neurorehabilitation for the benefit of patients.
```
## **`Summary of main activities`**
```
During 2021, WFNR celebrated its 25th anniversary.A new logo and website were created and
a Silver Jubilee webinar series was created to run throughout the jubilee year.
```
```
ProfessorDavid Good, WFNR Presidentsaid, "The demand for NR worldwideis overwhelming
and was outlinedin 'Rehabilitation2030' publishedby the World Health Organisation (WHO).
TheWFNRhasformalandinformallinkswithinternationalandregional organisations
contributingto invaluableinformationsharingand coordinatedinternationaladvocacy. Today
the WFNR is a true advocate for NR. We are proud to be celebratingour 25th anniversary and
look forward to the next 25 years!"
```
```
Amajorgoalfor2021wastherevitalisationoftheResearchCommittee.Nam-Jong Paik,
ProfessorofRehabilitationMedicineatSeoulNationalUniversityCollegeofMedicine, South
Korea,isthenewChairofthisCommittee.ThankstoProfessorPaik,thereisnow an
ambitiousprogrammeofwebinarsonresearchmethodology,amentorshipprogramme for
juniorinvestigators,andaregularreviewofkeycurrentresearch,whichispostedon our
website.
```
```
TheSpecialInterestGroups(SIGs)continuedtobeanimportantpartoftheWFNR.A digital
meetingofthe SIGChairswas heldin January2021and was a greatsuccesswith discussions
onenhancingcooperation.Aftermanyyears,BarbaraWilson,ChairoftheSIG Committee,
askedtostanddown.RobynTate,EmeritusProfessorofMedicineattheJohnWalsh Centre
forRehabilitationResearchin the Facultyof Medicineand Healthat the Universityof Sydney,
Australia,hastakenoverfromBarbaraWilson.MichaelThautisthenewWFNR SIG
Vice-Chair.MichaelisProfessorofMusicatTorontoUniversitywithcrossappointments in
rehabilitation science and neuroscience.
```
```
Two task forces were created during 2021.
```
```
TheInternationalSurveysTaskForcemembersareIzumiKondo,MartaImamura, Caterina
Pistarini, Matilde Leonardi and Sabahat Asim Wasti.
```
```
A Task Force on the Global Need for Neurorehabilitationwas also establishedand its members
are Matilde Leonardi, Mayowa Owolabi, Stephanie Clarke, Caterina Pistarini and Nirmal Surya.
```
```
Page 2
```
```
World Federation for NeuroRehabilitation
```
## **`Report of the Trustees for the Year Ended 31 December 2021`**
## **`OBJECTIVES AND ACTIVITIES`**
```
ClinicalPathwaysinStrokeNeurorehabilitation:EvidencebasedClinical Practice
Recommendations,editedbyThomasPlatz,ChairoftheWFNREducationCommittee, was
publishedand isavailableasan openaccessbook.Thebookwaswrittenby29authors from
11countries,mostofwhomaremembersofWFNRSIGs.Alltheauthorskindly dedicated
their time and effort to provide evidence-basedguidance for clinical decisionmaking in stroke
rehabilitation.Theyalsoprovidedpeerreviewfortheotherchaptersofthebookasdid the
feedbackpanelmembers.TheWFNRsponsoredthebookandmadeitpossibleforitto be
publishedasanopenaccessbook,whichwillfacilitateitsdistributionand availability,
irrespectiveof the financialresourcesof the potentialusers.The book, with 282 pages, covers
clinicalproblemsthatarefrequentlyencounteredinstrokerehabilitationinaconcise and
practicalway.Thedevelopmentofclinicalpathwaysisbasedontheavailablebest evidence
sourcesthataresummarisedandcriticallyappraised.Theinnovativecontributionof each
chapteristobridgethegapbetweenclinicalevidenceandclinicaldecisionmakingin a
practicalway.Emphasisisgiventodeducespecificrecommendationsfromevidence sources
that can be used for decision making in clinical practice.
```
```
Teachingcoursesarekeyforglobalneurorehabilitationeducation.Neurodisabilitiesand the
yearslivedwithdisabilitiesareincreasinginoursocietiesglobally,notonlyinhigh income
countrieswiththeirageingpopulations,butalsoinLMIC.Neurorehabilitationcan effectively
reducedisability,improveindependencewithactivitiesofdailyliving,andpreventthe need
for people affected to become institutionalised.
```
```
Froma globalperspective,there is a disparityof healthcarestructuresand professionals with
neurorehabilitationspecifictraining.Educationalopportunitiesvaryconsiderably across
countriesandregionsandlocalinstitutionsareoftennotabletoprovide specialised
neurorehabilitationtrainingto the requiredextent. Consequently,there is a need to fill the gap
andsupporteducationalinitiatives.TheWFNRhastakenthisenormoustaskonboard and
madeitakeymissionfortheorganisation.Anexampleofthemanyeducation opportunities
providedby the WFNRisthe CertificateTeachingCourse(TC)on ClinicalPathwaysin Stroke
Rehabilitation.Thecoursewasopentohealthcareprofessionalsworldwidefrom all
disciplinesinvolvedinNR.Theaimwasforparticipantstogainknowledgein clinical
decision-makingfor strokerehabilitation,basedon evidence-basedpractice,and to be able to
applysuchknowledgeinclinicalpractice,butbasedonregionalcircumstances.There were
249registeredforthecourse;223attendedregularly,and195qualifiedforthe WFNR
certificate.Attendeescamefromallcontinents,withvariousprofessionalbackgrounds, and
broaddistributioninageandNRexperience.Thecoursecomprisedweeklyinteractive web
seminarsoverthreemonths;eachlecturewasgiventwiceonthesamedayto accommodate
fortheindividuals'timezones.Thecoursewascertifiedbythehostinstitution,i.e., the
University Medical Centre Greifswald (Germany), and CME credits were given.
```
```
Toobtainthecertificateattendeeshadtoattendatleast80%ofthelecturesandpass the
onlineexamat the end. All attendeesreceivedthe WFNRbookon ClinicalPathwaysin Stroke
Rehabilitationasane-copy(freeofcharge)availableat:Theinterprofessionalcourse faculty
includedexpertsformajortopicsinstrokerehabilitationwhowerebookchapter authors,
supported by other WFNR experts serving as regional liaison-persons and session chairs.
```
```
Page 3
```
```
World Federation for NeuroRehabilitation
```
## **`Report of the Trustees for the Year Ended 31 December 2021`**
## **`OBJECTIVES AND ACTIVITIES`**
```
The teachingcoursewill run againin 2022 but thistimewill not be held overseveral months
as it was previously.Instead, the Faculty plan to hold it as a pre-congresscoursein December
2022, immediately before WCNR 2022 and possibly as a hybrid.
```
```
TheFranzGerstenbrandAwardwasannouncedonceagainandyoungermembers and
non-memberswereencouragedtoenter.Entriesmustdemonstrateadifferenceto patient
outcomesand can be a patientor clinicmanagementinitiative,researchproject,best practice
developmentoruseofa newtechnologicaldevelopment.Thewinnerwillbepresented with
theirawardduringWCNR2022.WorkingwithotherorganisationssuchasThe International
Associationof CommunicationSciencesand Disorders(IALP)is important.The IALP is a long
established,non-profit,worldwideorganisationof professionalsand scientistsworkingin the
areasofhumancommunication,voice,speechlanguagepathology,andaudiology and
swallowing. A Memorandum of Understanding was signed between IALP and WFNR.
```
```
InMarch2021,DrEliaFischerfromBern,SwitzerlandwasaskedtochairtheYoung WFNR
SpecialInterestGroup.Inthemonthsfollowinghisappointment,theWFNRPresidium and
EliadefinedthekeygoalsoftheSIG.Itsprimaryaimistoigniteinterestinthefieldof NR
amongyoungprofessionalsfromvarioushealthcarebackgrounds(e.g.,physicians, therapists,
researchers).Bybuildingaglobalcommunityofyoungpeople,theSIGoffersa unique
opportunityfornetworkingandestablishinglong-lastingandfruitful collaborations.
Furthermore,creatingagroupofyoungprofessionalswillpromotetheexchange between
generations,ultimatelybeingmutuallybeneficialforbothjuniorandmoresenior WFNR
members.Thecoreaimsof the SIGare to promoteeducationand clinicalresearchin NR. The
SIGwill collaboratewithexistingprogrammeswithinthe WFNRand establishnew initiatives
to fostereducationand stimulateresearchactivity.In the followingmonths,the SIG will focus
on recruiting new members, agree specific projects and build taskforces to achieve them.
```
```
ProfessorsHeinrichBinderandGiorgioSandriniaretheco-Chairsofthenewly formed
NeurophilosophySpecialInterestGroup.The aim of thisnew SIG is to encourage cooperation
betweenneuroscientistsandphilosophersregarding,inparticular,thefieldof neural
correlatesofconsciousness,freewill/makingdecisionmechanisms, emotion/
empathy/mirrorneurons,ethics/behaviourandsemiology.TheSIGaimstostrengthen the
developmentofbi-directionallinkagebetweenphilosophicaltheoriesand neuroscientific
hypothesis,inparticularthepistemological/ontologicalapproachinthedifferentfields of
neurophilosophy.Therewillbemeetings,teachingactivitiesandresearchlookingat the
impactofneuroscientificevidenceconcerningplasticity,brainlesionsand degeneration,
recoverymechanismsonphilosophicaltheoriesandviceversa,inparticularinthe field
embodiedcognitionandneuroethics.ThebackgroundtotheSIGtakesitsleadfrom Patricia
Churchland's1986book'Neurophilosophy:TowardsaUnifiedScienceofthe Mind-Brain'
whichstatesthatclosecooperationbetweenneuroscienceandphilosophywith mutual
exchangeofconceptsandexperiencesisimportantforsuccessfullystudyingbrainand mind.
Fordecades,PatriciaChurchlandhascontributedtothefieldsofphilosophyof neuroscience,
philosophy of the mind and neuroethics.
```
```
Page 4
```
```
World Federation for NeuroRehabilitation
```
## **`Report of the Trustees for the Year Ended 31 December 2021`**
## **`OBJECTIVES AND ACTIVITIES`**
```
TheWFNRNeuromodulationSIG,chairedbyWayneFeng,launcheditsnewsletter during
2021.This quarterlypublicationwill be distributedto SIG membersto keep them updated on
thelatestresearch.ThisfirstissueoutlinesastudyonSubthresholdElectrical Stimulation
(STES)forstrokerehabilitationshowingthatitcanserveasanenergy-savingbut viable
option in post-strokeneurorecovery,when combined with early rehabilitation.The newsletter
also provides a summary of 2021 biomodulation research papers that impact NR.
```
```
Planswere underwayduring2021 forthe 12th WorldCongressforNeurorehabilitationto be
held in Vienna, Austria, from 14-17 December 2022.
```
## **`FINANCIAL REVIEW`**
## **`Reserves policy`**
```
The charity aims to hold sufficient reserves to meet their objectives for a twelve month period.
```
## **`Going concern`**
```
Thefinancialstatementshavebeenpreparedonthegoingconcernbasisasthe trustees
believe that no material uncertainties exist.
```
```
TheTrusteeshaveconsideredtheleveloffundsheldandtheexpectedlevelofincome and
expenditurefortwelvemonthsfromauthorisingthesefinancialstatements.The budgeted
levelofincomeandexpenditureissufficientwiththelevelofreservesforthecharity to
continue as a going concern.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrustandconstitutes an
unincorporated charity.
```
## **`Recruitment and appointment of new trustees`**
```
The WFNR is lookingfor experiencedpeoplewho can take a globalperspectiveon the field of
neurological rehabiliation.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Registered Charity number`**
```
1122787
```
## **`Principal address`**
```
11 Rake House Farm
Rake Lane
North Shields
NE29 8EQ
```
## **`Trustees`**
```
Professor M P Barnes Professor of Neurological Rehabilitation
Professor S Clarke Chief of Neuropsychology & Neuro
Professor B Wilson Retired
```
```
Page 5
```
```
World Federation for NeuroRehabilitation
```
## **`Report of the Trustees`**
## **`for the Year Ended 31 December 2021`**
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Independent Examiner`**
```
Dr R J Stanbridge
FCCA
Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP
```
```
Approvedbyorderoftheboardoftrusteeson.............................................andsignedonits behalf
by:
```
```
...........................................................................
Professor M P Barnes - Trustee
```
```
Page 6
```
```
Independent Examiner's Report to the Trustees of
World Federation for NeuroRehabilitation
```
## **`Independent examiner's report to the trustees of World Federation for NeuroRehabilitation`**
```
IreporttothecharitytrusteesonmyexaminationoftheaccountsofWorldFederation for
NeuroRehabilitation (the Trust) for the year ended 31 December 2021.
```
## **`Responsibilities and basis of report`**
```
As the charitytrusteesof the Trustyou are responsibleforthe preparationof the accounts in
accordance with the requirements of the Charities Act 2011 ('the Act').
```
```
I reportin respectof my examinationof the Trust'saccountscarriedout under section145 of
the Act and in carryingoutmy examinationI havefollowedall applicableDirectionsgiven by
the Charity Commission under section 145(5)(b) of the Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometo my
attentioninconnectionwiththeexaminationgivingmecausetobelievethatinany material
respect:
```
`1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or`
`2. the accounts do not accord with those records; or`
`3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.`
```
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.
```
```
Dr R J Stanbridge
FCCA
Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP
```
```
Date: .............................................
```
```
Page 7
```
```
World Federation for NeuroRehabilitation
```
## **`Statement of Financial Activities for the Year Ended 31 December 2021`**
|`Notes`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
**`Charitable activities`**
`General`
`Other trading activities`
`2`
`Investment income`
`3`
**`Total`**
**`EXPENDITURE ON`**
`Raising funds`
`4`
**`Charitable activities`**
`General`
**`Total`**
`Net gains on investments`
**`NET INCOME/(EXPENDITURE)`**
**`RECONCILIATION OF FUNDS`**
**`Total funds brought forward`**
**`TOTAL FUNDS CARRIED FORWARD`**|`Unrestricted `
`funds`
`£`
`97,665`
`27,845`
`(1)`
`5`
`125,514`
`5,513`
`119,221`
`124,734`
`-`
`780`
`392,597`
`393,377`|`Restricted`
`funds`
`£`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`2,102`
`2,102`|`2021`
`Total`
`funds`
`£`
`97,665`
`27,845`
`(1)`
`5`
`125,514`
`5,513`
`119,221`
`124,734`
`-`
`780`
`394,699`
`395,479`|`2020`
`Total`
`funds`
`£`
`(18,000)`
`22,480`
`1`
`13,048`
`17,529`
`852`
`120,892`
`121,744`
`63,311`
`(40,904)`
`435,603`
`394,699`|
|---|---|---|---|---|
```
The notes form part of these financial statements
```
```
Page 8
```
```
World Federation for NeuroRehabilitation
```
## **`Balance Sheet`**
## **`31 December 2021`**
|`Notes`
**`FIXED ASSETS`**
`Investments`
`8`
**`CURRENT ASSETS`**
`Cash at bank`
**`CREDITORS`**
`Amounts falling due within one year`
`9`
**`NET CURRENT ASSETS`**
**`TOTAL ASSETS LESS CURRENT`**
**`LIABILITIES`**
**`NET ASSETS`**
**`FUNDS`**
`11`
`Unrestricted funds:`
`General fund`
`Designated funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Unrestricted `
`funds`
`£`
`306,894`
`89,307`
`(2,824)`
`86,483`
`393,377`
`393,377`|`Restricted`
`funds`
`£`
`-`
`2,102`
`-`
`2,102`
`2,102`
`2,102`|`2021`
`Total`
`funds`
`£`
`306,894`
`91,409`
`(2,824)`
`88,585`
`395,479`
`395,479`
`379,068`
`14,309`
`393,377`
`2,102`
`395,479`|`2020`
`Total`
`funds`
`£`
`361,894`
`40,303`
`(7,498)`
`32,805`
`394,699`
`394,699`
`378,288`
`14,309`
`392,597`
`2,102`
`394,699`|
|---|---|---|---|---|
```
The financialstatementswere approvedby the Boardof Trusteesand authorisedfor issue on
............................................. and were signed on its behalf by:
```
```
.............................................
M P Barnes - Trustee
```
```
The notes form part of these financial statements
```
```
Page 9
```
```
World Federation for NeuroRehabilitation
```
```
Notes to the Financial Statements
for the Year Ended 31 December 2021
```
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'Accounting and
ReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheir accounts in accordance with the Financial ReportingStandard applicable
intheUKandRepublicofIreland(FRS102)(effective1January2019)', Financial
ReportingStandard102'TheFinancialReportingStandardapplicableintheUK and
RepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshave been
preparedunderthe historicalcostconvention,withthe exceptionof investments which
are included at market value, as modified by the revaluation of certain assets.
```
## **`Income`**
```
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharity has
entitlementto the funds,it isprobablethat the incomewill be receivedand the amount
can be measured reliably.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalor constructive
obligationcommittingthecharitytothatexpenditure,itisprobablethatatransfer of
economic benefits will be requiredin settlement and the amount of the obligationcan be
measuredreliably.Expenditureisaccountedforonanaccrualsbasisandhas been
classifiedunderheadingsthataggregateallcostrelatedtothecategory.Where costs
cannot be directly attributedto particularheadings they have been allocated to activities
on a basis consistent with the use of resources.
```
## **`Tangible fixed assets`**
```
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeach asset
over its estimated useful life.
```
## **`Taxation`**
```
The charity is exempt from tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesat the
discretion of the trustees.
```
```
Restrictedfunds can only be used for particularrestrictedpurposeswithin the objects of
the charity.Restrictionsarise when specifiedby the donor or when funds are raised for
particular restricted purposes.
```
```
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotes to
the financial statements.
```
```
continued...
```
```
Page 10
```
```
World Federation for NeuroRehabilitation
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2021`**
## **`1. ACCOUNTING POLICIES - continued`**
## **`Pension costs and other post-retirement benefits`**
```
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayable to
the charity'spensionschemeare chargedto theStatementof FinancialActivitiesin the
period to which they relate.
```
## **`2. OTHER TRADING ACTIVITIES`**
|`Sponsorships`
**`3.`**
**`INVESTMENT INCOME`**
`Rents received`
`Bank interest`
`Other fixed asset invest - FII`
**`4.`**
**`RAISING FUNDS`**
**`Raising donations and legacies`**
`Support costs`
**`Investment management costs`**
`Investment advice`
`Aggregate amounts`||`2021`
`£`
`(1)`
`2021`
`£`
`-`
`5`
`-`
`5`
`2021`
`£`
`5,513`
`2021`
`£`
`-`
`5,513`|`2020`
`£`
`1`
`2020`
`£`
`11,675`
`88`
`1,285`|`2020`
`£`
`1`|
|---|---|---|---|---|
||||||
||||`13,048`||
||||||
|||||`2020`
`£`
`-`|
||||||
|||||`2020`
`£`
`842`|
||||||
|||||`852`|
```
continued...
```
```
Page 11
```
```
World Federation for NeuroRehabilitation
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2021`**
## **`5. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyear ended
31 December 2021 nor for the year ended 31 December 2020.
```
## **`Trustees' expenses`**
```
There were notrustees' expenses paid for the year ended 31 December 2021 nor for the
year ended 31 December 2020.
```
## **`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
|**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
**`Charitable activities`**
`General`
`Other trading activities`
`Investment income`
**`Total`**
**`EXPENDITURE ON`**
`Raising funds`
**`Charitable activities`**
`General`
**`Total`**
`Net gains on investments`
**`NET INCOME/(EXPENDITURE)`**
**`RECONCILIATION OF FUNDS`**
**`Total funds brought forward`**|`Unrestricted `
`funds`
`£`
`(18,000)`
`22,480`
`1`
`13,048`
`17,529`
`852`
`120,892`
`121,744`
`63,311`
`(40,904)`
`433,501`|`Restricted`
`funds`
`£`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`2,102`|`Total`
`funds`
`£`
`(18,000)`
`22,480`
`1`
`13,048`
`17,529`
`852`
`120,892`
`121,744`
`63,311`
`(40,904)`
`435,603`|
|---|---|---|---|
```
continued...
```
```
Page 12
```
```
World Federation for NeuroRehabilitation
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2021`**
|**`6.`**|**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**|**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**|**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**|**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**|
|---|---|---|---|---|
|||`Unrestricted `|`Restricted`|`Total`|
|||`funds`|`funds`|`funds`|
|||`£`|`£`|`£`|
||**`TOTAL FUNDS CARRIED`**||||
||**`FORWARD`**|`392,597`|`2,102`|`394,699`|
||||||
|**`7.`**|**`TANGIBLE FIXED ASSETS`**||||
|||`Fixtures`|||
|||`and`|`Computer`||
|||`fittings`|`equipment`|`Totals`|
|||`£`|`£`|`£`|
||**`COST`**||||
||`At 1 January 2021 and`||||
||`31 December 2021`|`5,932`|`1,416`|`7,348`|
||**`DEPRECIATION`**||||
||`At 1 January 2021 and`||||
||`31 December 2021`|`5,932`|`1,416`|`7,348`|
||**`NET BOOK VALUE`**||||
||`At 31 December 2021`|`-`|`-`|`-`|
||||||
||`At 31 December 2020`|`-`|`-`|`-`|
||||||
|**`8.`**|**`FIXED ASSET INVESTMENTS`**||||
|||||`Unlisted`|
|||||`investments`|
|||||`£`|
||**`MARKET VALUE`**||||
||`At 1 January 2021`|||`361,894`|
||`Reclassification/transfer`|||`(55,000)`|
||`At 31 December 2021`|||`306,894`|
||**`NET BOOK VALUE`**||||
||`At 31 December 2021`|||`306,894`|
||||||
||`At 31 December 2020`|||`361,894`|
```
There were no investment assets outside the UK.
```
```
continued...
```
```
Page 13
```
## **`World Federation for NeuroRehabilitation`**
## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2021`**
|**`9.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Bank loans and overdrafts (see note 10)`
`Taxation and social security`
`Other creditors`
**`10.`**
**`LOANS`**
`An analysis of the maturity of loans is given below:`
`Amounts falling due within one year on demand:`
`Bank overdrafts`
**`11.`**
**`MOVEMENT IN FUNDS`**
`At 1.1.21`
`£`
**`Unrestricted funds`**
`General fund`
`378,288`
`Designated funds`
`14,309`
`392,597`
**`Restricted funds`**
`Psychology`
`2,102`
**`TOTAL FUNDS`**
`394,699`
`Net movement in funds, included in the above are as follows:`
`Incoming`
`resources`
`£`
**`Unrestricted funds`**
`General fund`
`125,514`
**`TOTAL FUNDS`**
`125,514`|`2021`
`£`
`-`
`1,534`
`1,290`
`2,824`
`2021`
`£`
`-`
`Net`
`movement`
`in funds`
`£`
`780`
`-`
`780`
`-`
`780`
`Resources`
`expended`
`£`
`(124,734)`
`(124,734)`|`2020`
`£`
`6,016`
`252`
`1,230`
`7,498`
`2020`
`£`
`6,016`
`At`
`31.12.21`
`£`
`379,068`
`14,309`
`393,377`
`2,102`
`395,479`
`Movement`
`in funds`
`£`
`780`
`780`|
|---|---|---|
```
continued...
```
```
Page 14
```
```
World Federation for NeuroRehabilitation
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2021`**
## **`11. MOVEMENT IN FUNDS - continued`**
## **`Comparatives for movement in funds`**
|`Net`
`movement`
`At 1.1.20`
`in funds`
`£`
`£`
**`Unrestricted funds`**
`General fund`
`419,192`
`(40,904)`
`Designated funds`
`14,309`
`-`
`433,501`
`(40,904)`
**`Restricted funds`**
`Psychology`
`2,102`
`-`
**`TOTAL FUNDS`**
`435,603`
`(40,904)`
`Comparative net movement in funds, included in the above are as follows:`
`Incoming`
`Resources`
`Gains and`
`resources`
`expended`
`losses`
`£`
`£`
`£`
**`Unrestricted funds`**
`General fund`
`17,529`
`(121,744)`
`63,311`
**`TOTAL FUNDS`**
`17,529`
`(121,744)`
`63,311`|`At`
`31.12.20`
`£`
`378,288`
`14,309`
`392,597`
`2,102`
`394,699`
`Movement`
`in funds`
`£`
`(40,904)`
`(40,904)`|
|---|---|
```
continued...
```
```
Page 15
```
```
World Federation for NeuroRehabilitation
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2021`**
## **`11. MOVEMENT IN FUNDS - continued`**
```
A current year 12 months and prior year 12 months combined position is as follows:
```
|**`Unrestricted funds`**
`General fund`
`Designated funds`
**`Restricted funds`**
`Psychology`
**`TOTAL FUNDS`**|`At 1.1.20`
`£`
`419,192`
`14,309`
`433,501`
`2,102`
`435,603`|`Net`
`movement`
`in funds`
`£`
`(40,124)`
`-`
`(40,124)`
`-`
`(40,124)`|`At`
`31.12.21`
`£`
`379,068`
`14,309`
`393,377`
`2,102`
`395,479`|
|---|---|---|---|
```
A currentyear12monthsandprioryear12monthscombinednetmovementin funds,
included in the above are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`143,043`
`143,043`|`Resources`
`expended`
`£`
`(246,478)`
`(246,478)`|`Gains and`
`losses`
`£`
`63,311`
`63,311`|`Movement`
`in funds`
`£`
`(40,124)`
`(40,124)`|
|---|---|---|---|---|
## **`12. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 December 2021.
```
```
continued...
```
```
Page 16
```
```
World Federation for NeuroRehabilitation
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2021`**
## **`13. DESIGNATED FUNDS`**
```
Heldaspartoftheunrestrictedfundsis£14,309(2020:£14,309)whichhas been
designatedbytheTrusteesasmoneytobeusedfortheWFNRFoundation.The WFNR
Foundationwassetuptoprovideresearchfellowshipstoyounginvestigators, travel
fellowshipsfortraineesfromdevelopingcountriestoattendWFNReducational event
and support for educational initiatives in developing countries.
```
```
Page 17
```
## **`World Federation for NeuroRehabilitation`**
## **`Detailed Statement of Financial Activities for the Year Ended 31 December 2021`**
|**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
**`Other trading activities`**
`Sponsorships`
**`Investment income`**
`Rents received`
`Bank interest`
`Other fixed asset invest - FII`
**`Charitable activities`**
`Fundraising events`
`Membership fees`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Other trading activities`**
`Interest payable`
**`Investment management costs`**
`Investment advice`
**`Charitable activities`**
`Wages`
`Social security`
`Pensions`
`Rates and water`
`Insurance`
`Telephone`
`Carried forward`|`2021`
`£`
`97,665`
`(1)`
`-`
`5`
`-`
`5`
`-`
`27,845`
`27,845`
`125,514`
`-`
`-`
`68,421`
`4,224`
`1,062`
`2,383`
`351`
`1,196`
`77,637`|`2020`
`£`
`(18,000)`
`1`
`11,675`
`88`
`1,285`
`13,048`
`10,663`
`11,817`
`22,480`
`17,529`
`10`
`842`
`62,457`
`3,654`
`3,065`
`15,030`
`334`
`577`
`85,117`|
|---|---|---|
```
This page does not form part of the statutory financial statements
```
```
Page 18
```
## **`World Federation for NeuroRehabilitation`**
## **`Detailed Statement of Financial Activities for the Year Ended 31 December 2021`**
|**`Charitable activities`**
`Brought forward`
`Postage and stationery`
`Office costs`
`Newsletter`
`Flying faculty`
`Computer costs`
`Award`
`Reports`
`Membership fees`
`Accreditation`
**`Support costs`**
**`Management`**
`Sundries`
**`Finance`**
`Bank charges`
**`Other 2`**
`No description`
**`Governance costs`**
`Accountancy and legal fees`
`Total resources expended`
**`Net income/(expenditure)`**|`2021`
`£`
`77,637`
`218`
`4,093`
`8,757`
`-`
`24,218`
`1,446`
`1,784`
`167`
`54`
`118,374`
`2,997`
`467`
`16`
`2,880`
`124,734`
`780`|`2020`
`£`
`85,117`
`764`
`3,416`
`8,238`
`(272)`
`-`
`3,979`
`9,630`
`1,732`
`3,905`
`116,509`
`-`
`453`
`-`
`3,930`
`121,744`
`(104,215)`|
|---|---|---|
```
This page does not form part of the statutory financial statements
```
```
Page 19
```