``` REGISTERED CHARITY NUMBER: 1122787 ``` ## **`Report of the Trustees and`** ## **`Unaudited Financial Statements`** ``` for the Year Ended 31 December 2022 ``` ## **`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 2022`** ||**`Page`**| |---|---| |**`Report of the Trustees`**|`1 to 5`| |**`Independent Examiner's Report`**|`6`| |**`Statement of Financial Activities`**|`7`| |**`Balance Sheet`**|`8`| |**`Notes to the Financial Statements`**|`9 to 16`| |**`Detailed Statement of Financial Activities`**|`17 to 18`| ``` World Federation for NeuroRehabilitation ``` ## **`Report of the Trustees for the Year Ended 31 December 2022`** ``` Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityforthe year ended31December2022.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 2022`** ## **`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`** ``` WFNRhascontinuedwithmanyresearchandeducationalactivitiesduring2022aswell as adding some new initiatives. They include: ``` - `" A research webinar series` - `" Landmark research articles posted on the WFNR website` - `" Gerstenbrand Award for outstanding research` - `" Mentorship programme` - `" WFNR official journal: Neurorehabilitation and Neural Repair` - `" Flying faculty` - `" Regional teaching programmes` - `" To celebrate WFNR's 25th anniversary, a series of webinars has been created. The series will run until May 2023.` ``` "Regularwebinarscoveringabroadrangeofneurorehabilitationtopics.Thewebinars are free of charge and are available to view at the WFNR's website after the event. ``` - `" Summer school programs` - `" Open access book: Clinical Pathways in Stroke Rehabilitation, Thomas Platz` - `" Certificate Teaching Course (TC) on Clinical Pathways in Stroke Rehabilitation` ``` TheYoungWFNRhasbeenlaunchedthisyear.Membershipisopentoany healthcare professionalinterested in neurorehabilitation,with a cumulative professionalexperience of up to10years.QuarterlyyoungWFNRresearchwebinarsofferearlycareerprofessionals in neurorehabilitationthe chance to presenttheirresearchto peers acrossthe globe.They have accessto the WFNR MentorshipProgrammewhichwas alsolaunchedduring2022.Its goal is - topromotethementoringcultureofWFNRaculturethatwelcomesearly career neuro-rehabilitationprofessionalsof all backgroundsfrom all countriesand preparesthem to becomefutureleadersinneurorehabilitation.ParticipationintheWFNR Mentorship Programme is free of charge. ``` ``` WFNR's global activities during 2022 include: ``` ``` "Liaisingwithmultipleotherorganizations:CochraneInstitute,WorldFederation of Neurology,WorldStrokeOrganization,EuropeanFederationforNeurorehabilitation and other regional and international organisations ``` ``` " Promoting the development of neurorehabilitation in low and middle income countries ``` ``` "WorkingtoparticipatetoWHOGlobalActionPlanonEpilepsyandOther Neurological Disorders ``` ``` " Working to liaise with WHO Brain Health Unit and WHO Disability Rehabilitation Unit ``` ``` Many regional meetings were endorsed by WFNR during 2022 and include ``` ``` Page 2 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Report of the Trustees for the Year Ended 31 December 2022`** ## **`OBJECTIVES AND ACTIVITIES`** ``` "RoboticsandTechnologyinRehabilitationSymposium29-30April2022Elkins Park, Pennsylvania, USA. ``` ``` "IFNRCON22Virtual(10thAnnualConferenceofIndianFederationof Neurorehabilitation) heldjointlywiththeNeurorehabilitationsubsectionoftheIndianAcademyof Neurology) 22-24 April 2022 ``` ``` " SPRINT (Symposiumon Patient Rehabilitation,Innovationand Neurotechnologies),29 June - 1 July, Lausanne, Switzerland. ``` ``` " EmiratesSocietyof Rehabilitationand SportsMedicineConference2022 in association with the2ndRegionalNeurorehabilitationConference(supportedbyWFNR)&3rd MENASCI Annual Congress - 23-25 September 2022. ``` ``` "NigerianFederationofNeurorehabilitation(withWFNRandAfricanStroke Organisation, ASOC)(Virtual)Conference2-3November2022.Atthe2dayconference,organisedby the Nigerian Federation of Neurorehabilitation ``` ``` " AOCNR and IFNR Congress 2-6 November 2022 page 3 of 3 pages ``` ``` At the beginning of 2022, Michael Thaut became the new Chair of the SIG Committee. ``` ``` - AnewSIGwasformedduring2022WomeninNeurorehabilitationledby Sangeetha Madhavan. ``` ``` ProfessorDafinMureasanufromRomaniaagreedtotakeoverasChairof the Neuropharmacology SIG as this group had been dormant for some time. A3yearcontractwassignedwithSAGE,publishersofWFNR'sofficial journal, NeurorehabilitationandNeuralRepair.EachWFNRmemberisabletobenefitfrom free online subscription to the Journal. The cost of this to WFNR is US$10,000 per annum. One of the mainareasof activityduring2022was preparingforthe 12thWorldCongress for NeurorehabilitationwhichwasheldinVienna,Austriafrom14-17December.Itwas a successfulmeetingwith around 300 online and 1400 onsiteparticipants.Therewas no strong nationalsocietybackingfor the congress,so it is encouragingto note that 60% of participants were from outside of Europe. 23% were from Germany, Switzerland and Austria. ``` ``` 750abstractsweresubmitted,therewere7plenarysessions,47+scientificsessions,6 joint symposiaand16workshops.Therewere213invitedspeakerswithagoodgender balance. There were 91 female and 122 male speakers. There were 37 exhibitors/sponsors. ``` ``` - SurjoSoedakar,EinsteinProfessorofClinicalNeurotechnologyattheCharite University Medicine,BerlinwastheBarneslecturer.Thislectureisnamedafterthefounderof WFNR, Professor Mike Barnes, and is a highlight of each World Congress. ``` ``` Nominationswere held for President-Elect,Treasurerand Membersat Large.These positions were voted on during the General Assemblyin Vienna.Three adjunct memberswere added to the constitution. ``` ``` FourbidstohostWCNR2028werepresentedtotheWFNRFederationCouncilduring the ViennaCongress.TheywereforAdelaide,CapeTown,DubaiandGlasgow.Cape Town received the highest number of votes to host WCNR2028. ``` ``` Page 3 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Report of the Trustees for the Year Ended 31 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 (resigned 1.10.22) Professor P Enderby (appointed 1.10.22) ``` ## **`Independent Examiner`** ``` Mrs V Sanders Stanbridge Associates Limited 7 Lindum Terrace Lincoln Lincolnshire LN2 5RP ``` ``` Page 4 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Report of the Trustees`** ## **`for the Year Ended 31 December 2022`** ``` Approved by order of the board of trustees on 20 October 2023 and signed on its behalf by: ``` ``` Professor M P Barnes - Trustee ``` ``` Page 5 ``` ``` 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 2022. ``` ## **`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. ``` ``` Mrs V Sanders ``` ``` Stanbridge Associates Limited 7 Lindum Terrace Lincoln Lincolnshire LN2 5RP ``` ``` Date: ............................................. ``` ``` Page 6 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Statement of Financial Activities for the Year Ended 31 December 2022`** |`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/(losses) on investments`
**`NET INCOME/(EXPENDITURE)`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`TOTAL FUNDS CARRIED FORWARD`**|`Unrestricted `
`funds`
`£`
`14,203`
`21,840`
`-`
`10,217`
`46,260`
`6,938`
`119,559`
`126,497`
`(28,357)`
`(108,594)`
`393,377`
`284,783`|`Restricted`
`funds`
`£`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`2,102`
`2,102`|`2022`
`Total`
`funds`
`£`
`14,203`
`21,840`
`-`
`10,217`
`46,260`
`6,938`
`119,559`
`126,497`
`(28,357)`
`(108,594)`
`395,479`
`286,885`|`2021`
`Total`
`funds`
`£`
`97,665`
`27,845`
`(1)`
`5`
`125,514`
`5,513`
`119,221`
`124,734`
`-`
`780`
`394,699`
`395,479`| |---|---|---|---|---| ``` The notes form part of these financial statements ``` ``` Page 7 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Balance Sheet`** ## **`31 December 2022`** |`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`**
`10`
`Unrestricted funds:`
`General fund`
`Designated funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Unrestricted `
`funds`
`£`
`231,794`
`54,338`
`(1,349)`
`52,989`
`284,783`
`284,783`|`Restricted`
`funds`
`£`
`-`
`2,102`
`-`
`2,102`
`2,102`
`2,102`|`2022`
`Total`
`funds`
`£`
`231,794`
`56,440`
`(1,349)`
`55,091`
`286,885`
`286,885`
`270,474`
`14,309`
`284,783`
`2,102`
`286,885`|`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`| |---|---|---|---|---| ``` The financialstatementswere approvedby the Boardof Trusteesand authorisedfor issue on 20 October 2023 and were signed on its behalf by: ``` ``` M P Barnes - Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 8 ``` ``` World Federation for NeuroRehabilitation ``` ``` Notes to the Financial Statements for the Year Ended 31 December 2022 ``` ## **`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 9 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2022`** ## **`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`**
`Bank interest`
`Other fixed asset invest - FII`
**`4.`**
**`RAISING FUNDS`**
**`Raising donations and legacies`**
`Support costs`
**`Investment management costs`**
`Investment advice`
`Aggregate amounts`|`2022`
`£`
`-`
`2022`
`£`
`22`
`10,195`
`10,217`
`2022`
`£`
`-`
`2022`
`£`
`6,938`
`6,938`||`2021`
`£`
`(1)`
`2021`
`£`
`5`
`-`
`5`
`2021`
`£`
`5,513`
`2021`
`£`
`-`
`5,513`| |---|---|---|---| ||||| ||||| ||||| ``` continued... ``` ``` Page 10 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2022`** ## **`5. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Therewerenotrustees'remunerationorotherbenefitsfortheyear ended 31 December 2022 nor for the year ended 31 December 2021. ``` ## **`Trustees' expenses`** ``` There were notrustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021. ``` ## **`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 INCOME`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`|`Unrestricted `
`funds`
`£`
`97,665`
`27,845`
`(1)`
`5`
`125,514`
`5,513`
`119,221`
`124,734`
`780`
`392,597`|`Restricted`
`funds`
`£`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`2,102`|`Total`
`funds`
`£`
`97,665`
`27,845`
`(1)`
`5`
`125,514`
`5,513`
`119,221`
`124,734`
`780`
`394,699`| |---|---|---|---| ``` continued... ``` ``` Page 11 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2022`** |**`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`**|`393,377`|`2,102`|`395,479`| |||||| |**`7.`**|**`TANGIBLE FIXED ASSETS`**|||| |||`Fixtures`||| |||`and`|`Computer`|| |||`fittings`|`equipment`|`Totals`| |||`£`|`£`|`£`| ||**`COST`**|||| ||`At 1 January 2022 and`|||| ||`31 December 2022`|`5,932`|`1,416`|`7,348`| ||**`DEPRECIATION`**|||| ||`At 1 January 2022 and`|||| ||`31 December 2022`|`5,932`|`1,416`|`7,348`| ||**`NET BOOK VALUE`**|||| ||`At 31 December 2022`|`-`|`-`|`-`| |||||| ||`At 31 December 2021`|`-`|`-`|`-`| |||||| |**`8.`**|**`FIXED ASSET INVESTMENTS`**|||| |||||`Unlisted`| |||||`investments`| |||||`£`| ||**`MARKET VALUE`**|||| ||`At 1 January 2022`|||`306,894`| ||`Revaluations`|||`(28,357)`| ||`Reclassification/transfer`|||`(46,743)`| ||`At 31 December 2022`|||`231,794`| ||**`NET BOOK VALUE`**|||| ||`At 31 December 2022`|||`231,794`| |||||| ||`At 31 December 2021`|||`306,894`| |||||| ||`There were no investment assets outside the UK.`|||| ``` continued... ``` ``` Page 12 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2022`** ## **`8. FIXED ASSET INVESTMENTS - continued`** ``` Cost or valuation at 31 December 2022 is represented by: ``` |`Valuation in 2022`
**`9.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Taxation and social security`
`Other creditors`
**`10.`**
**`MOVEMENT IN FUNDS`**
`At 1.1.22`
`£`
**`Unrestricted funds`**
`General fund`
`379,068`
`Designated funds`
`14,309`
`393,377`
**`Restricted funds`**
`Psychology`
`2,102`
**`TOTAL FUNDS`**
`395,479`|`2022`
`£`
`(7)`
`1,356`
`1,349`
`Net`
`movement`
`in funds`
`£`
`(108,594)`
`-`
`(108,594)`
`-`
`(108,594)`|`Unlisted`
`investments`
`£`
`231,794`
`2021`
`£`
`1,534`
`1,290`
`2,824`
`At`
`31.12.22`
`£`
`270,474`
`14,309`
`284,783`
`2,102`
`286,885`| |---|---|---| ``` Net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`46,260`
`46,260`|`Resources`
`expended`
`£`
`(126,497)`
`(126,497)`|`Gains and`
`losses`
`£`
`(28,357)`
`(28,357)`|`Movement`
`in funds`
`£`
`(108,594)`
`(108,594)`| |---|---|---|---|---| ``` continued... ``` ``` Page 13 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2022`** ## **`10. MOVEMENT IN FUNDS - continued`** ## **`Comparatives for movement in funds`** |**`Unrestricted funds`**
`General fund`
`Designated funds`
**`Restricted funds`**
`Psychology`
**`TOTAL FUNDS`**|`At 1.1.21`
`£`
`378,288`
`14,309`
`392,597`
`2,102`
`394,699`|`Net`
`movement`
`in funds`
`£`
`780`
`-`
`780`
`-`
`780`|`At`
`31.12.21`
`£`
`379,068`
`14,309`
`393,377`
`2,102`
`395,479`| |---|---|---|---| ``` Comparative net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`125,514`
`125,514`|`Resources`
`expended`
`£`
`(124,734)`
`(124,734)`|`Movement`
`in funds`
`£`
`780`
`780`| |---|---|---|---| ``` continued... ``` ``` Page 14 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2022`** ## **`10. 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 1.1.21`
`£`
`378,288`
`14,309`
`392,597`
`2,102`
`394,699`|`Net`
`movement`
`in funds`
`£`
`(107,814)`
`-`
`(107,814)`
`-`
`(107,814)`|`At`
`31.12.22`
`£`
`270,474`
`14,309`
`284,783`
`2,102`
`286,885`| |---|---|---|---| ``` A currentyear12monthsandprioryear12monthscombinednetmovementin funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`171,774`
`171,774`|`Resources`
`expended`
`£`
`(251,231)`
`(251,231)`|`Gains and`
`losses`
`£`
`(28,357)`
`(28,357)`|`Movement`
`in funds`
`£`
`(107,814)`
`(107,814)`| |---|---|---|---|---| ## **`11. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 December 2022. ``` ``` continued... ``` ``` Page 15 ``` ``` World Federation for NeuroRehabilitation ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 December 2022`** ## **`12. DESIGNATED FUNDS`** ``` Heldaspartoftheunrestrictedfundsis£14,309(2021:£14,309)whichhas been designatedbytheTrusteesasmoneytobeusedfortheWFNRFoundation.The WFNR Foundationwassetuptoprovideresearchfellowshipstoyounginvestigators, travel fellowshipsfortraineesfromdevelopingcountriestoattendWFNReducational event and support for educational initiatives in developing countries. ``` ``` Page 16 ``` ## **`World Federation for NeuroRehabilitation`** ## **`Detailed Statement of Financial Activities for the Year Ended 31 December 2022`** |**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
**`Other trading activities`**
`Sponsorships`
**`Investment income`**
`Bank interest`
`Other fixed asset invest - FII`
**`Charitable activities`**
`Sponsorship`
`Membership fees`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Investment management costs`**
`Investment advice`
**`Charitable activities`**
`Wages`
`Social security`
`Pensions`
`Rates and water`
`Insurance`
`Telephone`
`Postage and stationery`
`Office costs`
`WCNR`
`Newsletter`
`Carried forward`|`2022`
`£`
`14,203`
`-`
`22`
`10,195`
`10,217`
`16,250`
`5,590`
`21,840`
`46,260`
`6,938`
`71,178`
`4,036`
`1,321`
`2,586`
`-`
`650`
`86`
`2,543`
`1,294`
`7,170`
`90,864`|`2021`
`£`
`97,665`
`(1)`
`5`
`-`
`5`
`-`
`27,845`
`27,845`
`125,514`
`-`
`68,421`
`4,224`
`1,062`
`2,383`
`351`
`1,196`
`218`
`4,093`
`-`
`8,757`
`90,705`| |---|---|---| ``` This page does not form part of the statutory financial statements ``` ``` Page 17 ``` ## **`World Federation for NeuroRehabilitation`** ## **`Detailed Statement of Financial Activities for the Year Ended 31 December 2022`** |**`Charitable activities`**
`Brought forward`
`Meeting costs`
`Travel and subsistence`
`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 (expenditure)/income`**|`2022`
`£`
`90,864`
`516`
`2,967`
`17,547`
`5,785`
`-`
`-`
`-`
`117,679`
`-`
`44`
`-`
`1,836`
`126,497`
`(80,237)`|`2021`
`£`
`90,705`
`-`
`-`
`24,218`
`1,446`
`1,784`
`167`
`54`| |---|---|---| |||`118,374`
`2,997`
`467`
`16`
`2,880`| |||`124,734`| |||`780`| ``` This page does not form part of the statutory financial statements ``` ``` Page 18 ```