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2025-03-31-accounts

Company registration number: 06763165

Heads Up Leicester Limited Company limited by guarantee

Annual report and unaudited financial statements

for the Year ended 31 March 2025

Heads Up Leicester Limited Company limited by guarantee

Contents

Page
Legal and administrative information 1
Trustees' report (including directors' report) 2 - 3
Independent examiner's report 4
Statement of financial activities 5
Statement of financial position 6 - 7
Notes to the financial statements 8 - 17

Heads Up Leicester Limited Company limited by guarantee

Legal and administrative information

Chief Executive Ms L Woodward (Appointed 1 March 2025)
Trustees/Directors Mr D Neville
Mrs A Peel
Mrs J Drake
Mrs M O'Hagan
Mr T E Render (Treasurer)
Dr N Darko (Resigned 19 September 2024)
Mrs D Miskella (Resigned 24 April 2024)
Ms S Miskella (Resigned 24 April 2024)
Mr M Gaunt (Appointed 10 June 2025)
Mrs A Heathcote (Appointed 10 June 2025)
Ms S Hopton (Appointed 10 June 2025)
Charity number 1128547
Company number 06763165
Registered office The Grove Community Hub
Cort Crescent
Braunstone
Leicestershire
LE3 1QZ
Independent Examiners Mrs K Wright FCCA
Integra Accounting Limited
5 Station Road
Hinckley
Leicestershire
LE10 1AW
Bankers TSB Bank PLC
The Roundway
284a Humberstone Lane
Leicester
LE4 9JN

Page 1

Heads Up Leicester Limited Company limited by guarantee

Trustees' report (including directors' report) Year ended 31 March 2025

The Trustees present their annual report and financial statements for the year ended 31st March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in Note 3 to the statements and comply with the charity's Memorandum and Articles of Association.. the Companies Acts 2002, and "Accounting and reporting by charities : Statement of recommended Practice" applicable to charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK (FRS 102)" effective January 1st 2019.

Objectives and activities

The charitable objectives of Heads Up Leicester Ltd ("HUL") as set out in the objects contained in the charitable company's memorandum of association, are to:

"Educate families and the public in better standards of child care, the importance of sound relations between parents and children for the maintenance and enrichment of family life, and good interpersonal communication between adults and children particularly, though not exclusively within families, and to promote, maintain, improve and advance the education and welfare of families and their members being in need by reason of their circumstances or their physical emotional or spiritual state."

The charity has been providing support and positive parenting to families since 1990. The trustees have referred to the guidance of the Charity Commissioners on public benefit when reviewing the aims and objectives, and in planning future activities. In particular the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Achievements and performance - 2024/25 at a glance

During 2024/25, HUL supported more than 1,120 children, young people, and their parents/ carers. We achieved this through delivering 63 groups and workshops, 80 young people's mental health sessions delivered one to one, 5 different weekly therapeutic playgroups (230 sessions), and 31 families received telephone support in their baby's first year.

The charity has continued to offer Early Intervention Mental health support for young people aged 8-18 years via one- to-one support and groupwork, including support to parents and carers. As a Reducing Parental Conflict delivery partner for the City and County Councils, we provided a series of "Getting on better" online workshops for parents. Our Early Years work expanded again last year to include Tots Talking in addition to the antenatal education and therapeutic playgroup offer to universal families and teen parents, those with perinatal mental health needs or families where English is an additional language; and our family telephone support service.

We partnered with local health and voluntary sector organisations to improve access to children's vaccinations in a key area of Leicester via the local immunisation Street teams project. HUL is proud to work alongside NHS, Local authority and voluntary sector organisation on a number of collaborative projects, which has further strengthened our role as system partners.

Financial review

The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements. In summary, HUL showed a surplus of income over expenditure for 2024/25 of £157k, and held unrestricted funds of £229k at the year end.

The Trustees have considered the Charity Commission guidance on reserves and consider it prudent to hold a general reserve equivalent to 3 months ongoing expenditure, which would be £109k based on 2024/25 turnover. The actual unrestricted reserves at 31/3/25 comfortably met this target (£229k).

Page 2

Heads Up Leicester Limited Company limited by guarantee

Trustees' report (including directors' report) (continued) Year ended 31 March 2025

The company's current policy concerning the payment of trade creditors is to:

Funds held as custodian trustee

The charity's investment policy is to hold any reserves in the bank on deposit, or in a specific accounts held at a building society.

Structure governance and management

HUL was incorporated as a private company limited by guarantee and a registered charity on December 2nd 2008, under its former name of Centre for Fun and Families. The name was changed to Heads Up Leicester on September 29th 2023 to better reflect the work of the charity.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 each in the event of a winding up. At each AGM, one third of the Trustees (or if their number is not 3 or a multiple of 3) the number nearest to one third must retire from office. The Trustees to retire by rotation are those who have been longest in office since their last appointment. Trustees are eligible for re-election following the expiry of their term of office.

HUL has an organisational structure headed by the Chief Executive Officer, supported by a project manager and Finance Officer. The Board meets six times a year and holds an annual "awayday" where strategic issues are considered in depth. There are regular meetings of the Finance Committee (which considers monthly management accounts including forecast outcomes for the year and the cash flow position. The Safeguarding Committee meets as required, as well as specific "task and finish group" meetings of Trustees and senior staff to deal with HR, and Health and Safety issues.

Going concern

The financial statements show a level on unrestricted reserves of £229k at March 31st 2025. This represents 49% of the charity's planned expenditure for 2025/26. The budget for 2025/26 shows a balanced position, with the level of budgeted income secured at the date of signing the accounts. The Trustees are therefore confident that the charity is a going concern for accounting purposes, being able to meet its financial obligations within 12 months from the signing of the accounts.

This report was approved by the board of trustees on .................. and signed on behalf of the board by:

Frode

Mr T E Render (Treasurer) Trustee

Page 3

Heads Up Leicester Limited Company limited by guarantee

Independent examiner's report to the trustees of Heads Up Leicester Limited Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of Heads Up Leicester Limited (the charity) for the year ended 31 March 2025.

This report is made solely to the charity's trustees, as a body, in accordance with section 154 of the Charities Act 2011 (the 2011 Act). My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Independent examinder's statement

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ACCA, 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 that in any material respect:

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 financial statements to be reached.

Mrs K Wright FCCA Integra Accounting Limited 5 Station Road Hinckley Leicestershire LE10 1AW

31 October 2025

Page 4

Heads Up Leicester Limited Company limited by guarantee

Statement of financial activities including income and expenditure account

For the year ended 31 March 2025

Unrestricted
Restricted
funds
funds
Notes
£
£
Income and endowments from:
Donations and legacies
4
1,277
-
Charitable activities
5
287,046
302,251
Investments
6
3,375
-
Other income
7
275
-
Total income
291,973
302,251
Expenditure on:
Charitable activities
8
170,329
260,382
Governance costs
11
5,002
1,410
Total expenditure
175,331
261,792
Net income/(expenditure) for
the year/
Net movement in funds
116,642
40,459
Reconciliation of funds
Total funds brought forward
112,454
-
Total funds carried forward
229,096
40,459		 2025
Unrestricted Restricted
Total
funds
funds
£
£
£
1,277
1,252
-
589,297
269,279
46,617
3,375
1,273
-
275
2,834
-
594,224
274,638
46,617
430,711
245,292
67,393
6,412
7,978
-
437,123
253,270
67,393
157,101
21,368
)
(20,776
112,454
91,086
20,776
269,555
112,454
-		 2024
Total
£
1,252
315,896
1,273
2,834
321,255
312,685
7,978
320,663
592
111,862
112,454

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 8 to 17 form part of these financial statements.

Page 5

Heads Up Leicester Limited Company limited by guarantee

Statement of financial position 31 March 2025

Note
Fixed assets
Tangible assets
13
Current assets
Stocks
14
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due
within one year
16
Net current assets
Total assets less current liabilities
Net assets
Income funds
Restricted funds
Unrestricted funds - general		 2025
£
£
5,769
5,769
500
16,266
315,846
332,612
)
(68,826
263,786
269,555
269,555
40,459
229,096
269,555		 2024
£
£
-
-
500
41,895
111,059
153,454
)
(41,000
112,454
112,454
112,454
-
112,454
112,454		 2024
£
£
-
-
500
41,895
111,059
153,454
)
(41,000
112,454
112,454
112,454
-
112,454
112,454
112,454
112,454
-
112,454
112,454

The notes on pages 8 to 17 form part of these financial statements.

Page 6

Heads Up Leicester Limited Company limited by guarantee

Statement of financial position (continued) 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of trustees and authorised for issue on 31 October 2025, and are signed on behalf of the board by:

Frode

Mr T E Render (Treasurer) Trustee

Company registration number: 06763165

The notes on pages 8 to 17 form part of these financial statements.

Page 7

Heads Up Leicester Limited Company limited by guarantee

Notes to the financial statements Year ended 31 March 2025

1. Charity information

Heads Up Leicester Limited is a private company limited by guarantee, registered in England and Wales. The address of the registered office is The Grove Community Hub, Cort Crescent, Braunstone, Leicestershire, LE3 1QZ.

2. Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The principal accounting policies adopted are set out below.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Charitable funds

Unrestricted funds are available for use at the discretion of the board in furtherance of the general activities of the charity.

Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Page 8

Heads Up Leicester Limited Company limited by guarantee

Notes to the financial statements (continued) Year ended 31 March 2025

Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts. Investment income is included when receivable.

Resources expended

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.

Charitable expenditure comprises these costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination and grant audit fees and costs linked to the strategic management of the charity.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

The gain or loss on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Depreciation

Tangible fixed assets costing more than £100 are stated at cost less depreciation. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fittings fixtures and equipment - 25% straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Page 9

Heads Up Leicester Limited Company limited by guarantee

Notes to the financial statements (continued) Year ended 31 March 2025

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. items held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets and liabilities, which include debtors and creditors with no stated interest rate and receivables or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an exense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

4. Donations and legacies

2025 2024
£ £
Donations and gifts 1,277 1,252

Page 10

Heads Up Leicester Limited Company limited by guarantee

Notes to the financial statements (continued) Year ended 31 March 2025

5.
Charitable activities
Tenders &
Commissioning
Best Start for
Life LCC
Other small -
restricted
Training
£
£
£
£
Services provided under contract
286,746
302,251
-
300
Other income
300
-
-
-
287,046
302,251
-
300
Analysis by fund
Unrestricted funds - general
287,046
-
-
300
Restricted funds
-
302,251
-
-
287,046
302,251
-
300
For the year ended 31 March 2024
Unrestricted funds - general
269,279
-
-
-
Restricted funds
-
-
46,617
-
269,279
-
46,617
-		 Total
2025
£
589,297
300
589,597
287,346
302,251
589,597		 Total
2024
£
314,996
900
315,896
269,279
46,617
315,896

6. Investments

Unrestrcted Unrestrcted Unrestricted Unrestricted
funds funds
general general
2025 2024
£ £
Interest receivable 3,375 1,273
7. Other income
2025 2024
£ £
Other income 275 2,834

Page 11

Heads Up Leicester Limited Company limited by guarantee

Notes to the financial statements (continued) Year ended 31 March 2025

8. Charitable activities

Activities
undertaken
directly -
unrestricted
Best Start for
Life LCC
£
£
Project supplies
11,783
-
Staff costs
120,168
219,820
Premises costs
12,324
-
Office expenses
5,661
8,235
Travelling
5,822
12,027
Room hire and
associated costs
7,280
838
Sundry expenses
6,611
1,462
Payments made to
third parties
-
18,000
Training costs
680
-
170,329
260,382		 Total
2025
£
11,783
339,988
12,324
13,896
17,849
8,118
8,073
18,000
680
430,711		 Total
2024
£
-
221,175
15,701
23,538
23,945
5,380
20,587
2,359
-
312,685

9. Trustees

During the year, the following expenses were incurred in relation to trustees:

Trustees
During the year, the following expenses were incurred in relation to trustees:
Wages and salaries
Reimbursed expenses
Pension contributions		 2025
54,217
76
1,627
55,920		 2024
49,590
460
1,488
51,538

Page 12

Heads Up Leicester Limited Company limited by guarantee

Notes to the financial statements (continued) Year ended 31 March 2025

10. Staff costs

The average number of persons employed during the year amounted to:

Charitable
The aggregate payroll costs incurred during the year were:
Wages and salaries
Social security costs
Other pension costs		 2025
15
2025
£
310,908
20,880
8,200
339,988		 2024
13
2024
£
201,821
13,759
5,595
221,175

There were no employees whose annual remuneration was £60,000 or more.

11. Governance costs

Activities
undertaken
directly -
unrestricted
Best Start
for Life
LCC
Depreciation of tangible assets
513
1,410
Accountancy, bookkeeping and payroll
4,489
-
5,002
1,410		 Total
2025
£
1,923
4,489
6,412		 Total
2024
£
964
7,014
7,978

Governance costs includes payments to the independent examiner of £4,489 (2024: £4,000). This is made up of £2,508 for carrying out the independent examination and £1,981 for other services.

11. Taxation

As a charity, Heads Up Leicester Limited is exempt from taxation on income and gains.

Page 13

Heads Up Leicester Limited Company limited by guarantee

Notes to the financial statements (continued) Year ended 31 March 2025

13. Tangible assets

Fixtures,
fittings and
equipment
£
Cost
At 1 April 2024
15,578
Additions
7,692
Disposals
)
(14,999
At 31 March 2025
8,271
Depreciation
At 1 April 2024
15,578
Charge for the year
1,923
Disposals
)
(14,999
At 31 March 2025
2,502
Carrying amount
At 31 March 2025
5,769
At 31 March 2024
-
14.
Stocks
2025
£
Finished goods
500
15.
Debtors
2025
£
Trade debtors
15,000
Prepayments and accrued income
1,099
Other debtors
167
16,266		 Total
£
15,578
7,692
)
(14,999
8,271
15,578
1,923
)
(14,999
2,502
5,769
-
2024
£
500
2024
£
41,802
-
93
41,895

Page 14

Heads Up Leicester Limited Company limited by guarantee

Notes to the financial statements (continued) Year ended 31 March 2025

16. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Notes
Trade creditors
Social security and other taxes
Other creditors
Accruals
Deferred income
17		 2025
£
8,640
5,767
1,522
6,508
46,389
68,826		 2024
£
852
4,782
1,367
4,000
29,999
41,000

17. Deferred income

Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Released to income in the year
Resources deferred in the year
Deferred income at 31 March 2025		 2025
£
46,389
2025
£
46,389
29,999
)
(29,999
46,389
46,389		 2024
£
29,999
2024
£
29,999
-
-
29,999
29,999

Deferred income relates to income received in relation to work carried out after the year end.

Page 15

Heads Up Leicester Limited Company limited by guarantee

Notes to the financial statements (continued) Year ended 31 March 2025

18. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2025
£
848
6,357
7,205		 2024
£
-
-
-

19. Related party transactions

During the year the company entered into no transactions with related parties.

20. Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement
Balance at 1 Incoming Resources Balance at 31
April 2024 Resources Expensed March 2025
£ £ £ £
Best Start for Life LCC - 302,251 261,792 40,459
- 302,251 261,792 40,459

Best Start for Life LCC

Best Start for Life is a government funded pilot programme, delivered in collaboration with Leicester City Council, two local NHS Trusts and another local VCSE organisation. The project provides support for families and their babies and children in the first 1001 critical days of life, whilst testing out innovative workforce development roles and collaborative working across sectors.

Page 16

Heads Up Leicester Limited Company limited by guarantee

Notes to the financial statements (continued) Year ended 31 March 2025

21.
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2025
2025
£
£
Fund balances at 31
March 2025 are
represented by:
Tangible assets
1,538
4,231
Current assets/(liabilities)
227,558
36,228
229,096
40,459		 Total
Unrestricted
funds
Restricted
funds
2025
2024
2024
£
£
£
5,769
-
-
263,786
112,454
-
269,555
112,454
-		 Total
2024
£
-
112,454
112,454

22. Financial commitments, guarantees and contingent liabilities

There is an ongoing dispute with the council in relation to the termination of a tenancy (Dilapidations Protocol) as per the tenancy agreement dated 21 March 2014. There is a possibility of approximately £42,382 the company may have to pay in relation to this dispute however this is less certain and as a reliable estimate cannot be made no provision for this amount has been made in these financial statements.

23. Company limited by guarantee

The company is limited by guarantee with no share capital. The members of the charitable company are the trustees who are also the directors for the purpose of company law. In the event of the company being wound up, the liability of the members is limited to £1.

Page 17

Issuer

Integra Accounting Limited

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Envelope generated with fingerprint a328e818acfd4241a15105e6dc4dedfa (35.176.231.177) Document generated with fingerprint 4f144eb6b1b69be75a8e6aed95e96e55. (35.176.231.177) Document generated with fingerprint c40f23189a046248d6612c784459ba67. (35.176.231.177) Mr Timothy Render has been assigned to this envelope. (35.176.231.177) Joe Towers has been assigned to this envelope. (35.176.231.177) Envelope generated Sent the envelope to Mr Timothy Render for signing Document emailed to party email

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