**Charity No. 1142148 (England & Wales)** ## **NEURO DROP IN CENTRE** **TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024** ## **NEURO DROP IN CENTRE CONTENTS** |Legal and administrative information|2| |---|---| |Report of the trustees|3 - 5| |Independent examiner’s report|6| |Statement of financial activities|7| |Balance sheet|8| |Notes to the financial statements|9 - 14| 1 **NEURO DROP IN CENTRE LEGAL AND ADMINISTRATIVE INFORMATION** |**Registered charity number**|1142148 (England & Wales)| |---|---| |**Address**|20 Hornbeam Road| ||Lancaster| ||LA1 5TQ| |**Trustees**|P S Preston (resigned 13.11.24)| ||R Gibson (resigned 31.7.23)| ||S P Jackson| ||G Bradshaw| ||L Hodder| ||A G Reilly| ||Dr L Higgins (appointed 1.7.23)| ||V Davenport (appointed 13.11.24)| |**Independent examiner**|Mark Drage| ||Stewart Advisory Limited| ||Cotton Court| ||Church Street| ||Preston| ||PR1 3BY| 2 **NEURO DROP IN CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2024** The trustees present their report with the financial statements of the Charity for the year ended 31 January 2024. The financial statements have been prepared in accordance with the constitution of the Charity, the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 (as amended) and the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) (FRS 102), effective 1 January 2019. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objectives of the Charity are to provide relief of sickness, preservation and support to individuals, and their families, who are affected by neurological conditions such as: MS, Parkinsons, ME, Stoke, Epilepsy, Motor Neurones, MG, Huntingtons etc. ## **Significant activities** Offering information and support to those affected by neuro illness, the provision of a drop in centre supporting the neuro community with facilities for recreation and relief in and around the Lancaster area. Promoting and inviting the wider public to join in at fundraising events, thereby raising awareness and demonstrating community inclusivity. ## **Public benefit** The Trustees comply with the Charity Commissioners guidance on ensuring the operate for the benefit of the public by offering a one stop drop in centre for people affected by Neurological conditions. The Trustees have paid due regard to guidance issued by the Charity Commission in relation to activities for the public benefit in deciding what activities the Charity should undertake. ## **Volunteers** Volunteers are vital to the continued growth, development and success of the Charity and their contributions are greatly appreciated. The wellbeing of our volunteers and staff is paramount to the success of our organisation and as a Board we strongly support the opportunity to extend off site, away from work away days to our hardworking team. February 2023 saw us invite 10 members of our team including a number of volunteers to a Rewilding session which included the opportunity to relax, unwind, meditate, enjoy fresh air and to not 'talk shop'! Inevitably a committed team will always find its way back to the topic which holds it together and before the end of the day the feedback session led to many and varied ideas. We plan to include at least two similar sessions during 2024 beginning in April ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** This period saw our small team of staff and our growing number of volunteers successfully continue to offer services that include seated classes such as: Neuro Fitness exercise, Yoga, Somatic Dance Movement with Dr Mel , Mindfulness, Art for Wellbeing, Singing for Wellbeing and a new offering of seated Brazilian Dance with Louise Gibbons which is proving particularly popular. We have recorded an increase in numbers and regularly welcome and support around 30/35 people per day to the space we rent at Torrisholme Methodist however, it has become increasingly urgent to find premises that better meet our needs, support our members and offer us the opportunity to expand our services. We were delighted to participate once again in the Annual Bay Health and Wellbeing collage competition and to pick up first prize once again. Our entry this year was unique for us in that we were able to involve every single member of our community, our staff and most of our volunteers in its creation, feedback from the organisers of the event was the positive comments from the general public in response to our inclusion of some text to explain what we had done and who had been involved and the impact of this on contributors . 3 **NEURO DROP IN CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2024** ## **Charitable activities (continued)** During the Annual Bay Health Festival we successfully delivered, with the assistance of other groups who also rent space at TMC, our practitioners, staff and volunteers a successful and educational capsule day event at our current site offering taster sessions in many of the activities and classes we hold regularly such as Tai Chi , held outside in the garden during the event, Brazilian Dance and an interactive Art for Wellbeing session. Feedback from visitors to our site on the day was positive and highlighted the need for us to increase our efforts to offer easier access to those in the Neuro community who are unable to attend during the working week. National Lottery Community Fund grant of £250,000 over five years won in 2022 has been in place for over a year and seen us develop and grow as a result of this firm foundation which supports core costs including staff salaries, rent etc. Without this support Neuro DropIn would struggle to deliver day to day operations including member support, regular seated fitness classes such as re-set neuro fitness, Taii Chi, yoga, outwith support and to ensure that training for our team of staff and volunteers is up to date and relevant. Following our successful bid for Population Health Funding in September 2022 we were able to offer a warm space, a cooked meal, an essential items larder, support and activities to members the cost of which was covered by the grant. When funding ran out in June 2023 we made a decision to continue supporting this project as impact reports demonstrated the importance of it to our community and as the pressures of cost of living price increases had not abated significantly we recognised how important it was to our service users to have access to hot food etc. on the days we are open. We were invited in August 2023 by our core funders the National Lottery to apply for funding to cover the cost of our Warm Space project until March 2024 and to recover the costs associated with it and delivered without funding, retrospectively. Our successful bid secured funding of £65,000 which will have a positive impact on the finances of our organisations and the wellbeing of our service users. The impact of this fund so far has been highly positive as we continue to welcome services such a Friends Round Tuesday presentations and Talks, offer a hot meal and refreshments daily and deliver interactive games and activities. We ended our year on a high note with the news that our Team had won a prestigious KAVS award. Equivalent to an MBE the award is the highest mark of recognition given to volunteer led organisations and has been a very proud moment. The award was presented by the Lord Lieutenant of Lancashire on behalf of the King at a ceremony held at County Hall Preston and we understand we will receive an invitation to a garden party to be held at Buckingham Palace later in the year. ## **Fundraising activities** Support from the wider community in 2023 included the opportunity to partner with Co op in a match funding project which successfully saw us raise in total over £12,000, a portion of this revenue was spent as required by Co op on technology and saw us purchase, receive training for and install an interactive TV which has proved very popular with our members. Working with our second year interns we focused on developing a 'brand' Crafted DropIn a project which involves crafted products made by our members and sold to raise funds for Neuro DropIn and the presence of which helps spread awareness throughout the wider community. The benefits of this are of course a financial bonus for the charity but greater than that is the overall positive impact for our members who say they feel they ' are helping the charity' 'having fun , learning new skills' and ' meeting new friends..' ## **ACHIEVEMENT AND PERFORMANCE Internal and external factors** We continue to adapt to support our members and offer them the support they need. We have recorded an increase in numbers and regularly welcome and support around 30/35 people per day to the space we rent, however it has become increasingly urgent to find premises that better meet our needs, support our members and offer us the opportunity to expand our services. We understand that whilst we no longer have a home of our own we must strive to make that happen, we can do it because we have demonstrated that through adversity and change we have grown, we have been innovative, we have done new things and adapted to what has happened around us so that we have remained relevant and we will sustain with help. 4 **NEURO DROP IN CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2024** ## **FINANCIAL REVIEW** ## **Reserves policy** The trustees aim to hold reserves equivalent to 6 months running costs and we are working towards this goal. ## **Going concern** At the time of approving the accounts, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Trustees therefore continue to adopt the going concern basis of accounting in preparation of the accounts. ## **FUTURE PLANS** The trustees have the following plans for 2024/25: - introduce a monthly Saturday open door DropIn to support people unable to access us during the working week - continue to work with OT student placement groups and create established partnerships - hold social events for members and families - build partnering and sponsorship relationships in the community - continue to people lead and work with our service users to deliver what they want and need - source and secure a fit for purpose rental premises which will support our objectives - updating of charity status to incorporated ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Structure** The Charity is an unincorporated association governed by a constitution and the Trustee Act 1925. Power to appoint new Trustees rests with the continuing Trustees under section 36 of the Trustee Act 1925. ## **Governance** The Trustees who served during the period and up to the date of this report are shown on page 2. Structure, governance and management ## **Restatement of the accounts for this year** During the finalisation of the accounts for the year ended 31 January 2025, the new Independent Examiner brought to the attention of the Trustees material errors in the financial statements for the year ended 31 January 2024. A bank overdraft of £28,086 was disclosed when, in fact, it was a temporary deficit on a restricted fund. Cash at bank was consequently incorrectly overstated. Expenditure, although correct in aggregate, was incorrectly analysed by activity. Further, it was noted that the accounting policies referred to preparation on a cash basis which is not permitted by the SORP (FRS102) and is inconsistent with other disclosures in the financial statements. Some mandatory disclosures under SORP (FRS102) were also missing. Although the total funds were not affected, the Trustees concluded that the financial statements were misleading. On the advice of the Charity Commission, it was decided to correct and refile the Trustee’s Annual Report and Financial Statement for the year ended 31 January 2024 with a new Independent Examiner’s Report. The Trustees have put in place new procedures to ensure that this type of error does not recur. The Trustees are also able to confirm that this was an accounting issue only and, at no time, were the funds of the Charity at risk nor was the provision of services or the safety of members or visitors affected. Since the publication of the original Trustees’ report, the Trustees are delighted to announce that new premises were leased and fitted out for occupation in March 2025. The Trustees wish to express their heartfelt thanks to the staff of the Charity for making this happen. The response from our members and visitors has been overwhelmingly positive. Approved by order of the Board of Trustees on 26 November 2025 and signed on their behalf by: ## Sharon Jackson Sharon Jackson (Nov 27, 2025 13:09:46 GMT) ## **S P Jackson** Trustee 5 ## **NEURO DROP IN CENTRE** ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NEURO DROP IN CENTRE** I report on the financial statements of Neuro Drop In Centre (the “Charity”) for the year ended 31 January 2024 which are comprised of the statement of financial activities, the balance sheet and related notes set out on pages 7 to 14. ## **Responsibilities and basis or report** As the Charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - • the accounts did 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. ## **Mark Drage Independent Examiner** Stewart Advisory Limited Cotton Court, Church Street, Preston, PR1 3BY 27 November 2025 6 ## **NEURO DROP IN CENTRE** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2024** |**Note**
**s**
**Incoming resources**
**Income and endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
**Total incoming resources**
**Resources expended**
**Expenditure on:**
Raising funds:
5
Charitable activities
6
Other
7
**Total resources expended**
**Net income/(expenditure)**
**Transfers between funds**
9
**Net movement in funds**
9
**Reconciliation of funds:**
Total funds brought forward
9
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
13,096
-
39,982
53,078
10,123
-
7,148
17,270
35,808
(29,625)
6,183
25,968
32,151|**Restricte**
**d funds**
**£**
-
96,592
-
96,592
-
120,597
-
120,597
(24,005)
29,625
5,620
19,531
25,151|**2024**
**Total**
**funds**
**£**
13,096
96,592
39,982
149,670
10,123
120,597
7,148
137,868
11,802
-
11,802
45,500
57,302|**2023**
**Total**
**funds**
**£**
8,057
58,591
15,363| |---|---|---|---|---| |||||82,011| |||||53,224
39,495
485| |||||93,204| |||||(11,193)
-| |||||(11,193)
56,693| |||||45,500| 7 **NEURO DROP IN CENTRE** ## **BALANCE SHEET AS AT 31 JANUARY 2024** |**Note**
**s**
**Fixed Assets**
Tangible assets
10
**Current Assets**
Cash at bank
**Creditors**
Amounts falling due within one year
11
**Net Current Assets/(Liabilities)**
**Total Assets less Current Liabilities**
**Net Assets**
**Funds**
Unrestricted funds
9
Restricted funds
9
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
1,021
-
32,304
(1,175)
30,697
31,718
31,718
31,718
-
31,718|**Restricte**
**d funds**
**£**
-
25,150
-
25,583
25,583
25,583
-
25.583
25.583|**2024**
**Total**
**£**
1,021
-
57,454
(1,175)
56,280
57,301
57,301
31,718
25.583
57,301|**2023**
**Total**
**£**
1,021
-
45,423
(944)| |---|---|---|---|---| |||||44,479| |||||45,500| |||||45,500| |||||25,968
19,532| |||||45,500| The trustees acknowledge their responsibility for complying with the requirements of the Charities Act 2011 with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102. and signed on its behalf by: ## Sharon Jackson > Sharon Jackson (Nov 27, 2025 13:09:46 GMT) Louise Hodder (Nov 27, 2025 14:52:06 GMT) **S P Jackson L Hodder** Trustee Trustee The notes on pages 9 to 14 form part of these financial statements. 8 **NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS** ## **1. Accounting policies** The financial statements comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. These regulations refer to an earlier version of the Statement of Recommended Practice (SORP) that has been withdrawn. To provide a true and fair view, the trustees have prepared the accounts in accordance with the current SORP (FRS 102), effective 1 January 2019. The financial statements have been prepared on a going concern basis as the Trustees consider that there are no material uncertainties about the Charity's ability to continue in operation for the foreseeable future. The principal accounting policies, which are summarized below, have been consistently applied through this and the preceding period. ## **Incoming resources** All incoming resources are included in the statement of financial activities when the charity is entitled to the income, it is more than likely that the charity will receive the income, and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: - a) 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. - b) Legacies are included when the receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. - c) Gift Aid is included in income on receipt from HMRC. ## **Resources expended** Expenditure is recognized on an accruals basis as a liability is incurred. Expenditure includes VAT as the charity Is not VAT registered and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those 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. Support costs are those functions that assist the work of the charity, but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. ## **Fund accounting** Unrestricted funds 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. ## **Tangible fixed assets** Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at a rate calculated to write down the cost of each asset to its estimated residual value over its expected useful economic life on a straight line basis. The depreciation rates in use are as follows: Computer equipment 25% on cost ## **Taxation** The charity is exempt from UK taxation on its charitable activities. 9 **NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS** ## **2. Donations and legacies** |Donations
Gift Aid
Donations
Gift Aid
**3.**
**Charitable activities**
Grants
Grants
**4.**
**Other trading activities**
Activities for generating funds||**Unrestricted**
**funds**
**£**
8,972
4,125
13,097
**Unrestricted**
**funds**
**£**
7,856
-
7,856
**Unrestricted**
**funds**
**£**
-
**Unrestricted**
**funds**
**£**
-|**Restricted**
**funds**
**£**
-
-
-
**Restricted**
**funds**
**£**
201
-
201
**Restricted**
**funds**
**£**
96,592
**Restricted**
**funds**
**£**
58,591
**2023**
**£**
15,363|**Restricted**
**funds**
**£**
-
-
-
**Restricted**
**funds**
**£**
201
-
201
**Restricted**
**funds**
**£**
96,592
**Restricted**
**funds**
**£**
58,591
**2023**
**£**
15,363||**2024**
**Total**
**funds**
**£**
8,972
4,125
13,097
**2023**
**Total**
**funds**
**£**
8,057
-
8,057
**2024**
**Total**
**funds**
**£**
96,592
**2023**
**Total**
**funds**
**£**
58,591| |---|---|---|---|---|---|---| |||||||| |||||||| |||||||| |||||||| |||**2024**
**£**
39,982||**2023**
**£**
15,363||| All funds generated from trading activities are unrestricted funds. 10 **NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS** ## **5. Raising Funds** |Activities for generating funds
Activities for generating funds|**Unrestricted**
**funds**
**£**
10,123
**Unrestricted**
**funds**
**£**
53.224|**Restricted**
**funds**
**£**
-
**Restricted**
**funds**
**£**
-|**2024**
**Total**
**funds**
**£**
10.123| |---|---|---|---| ||||**2023**
**Total**
**funds**
**£**
53,224| **6. Expenditure on charitable activities** |Cost of charitable activities
Cost of charitable activities|**Unrestricted**
**funds**
**£**
-
**Unrestricted**
**funds**
**£**
-|**Restricted**
**funds**
**£**
120,597
**Restricted**
**funds**
**£**
39,495|**2024**
**Total**
**funds**
**£**
120,597
**2023**
**Total**
**funds**
**£**
39,495| |---|---|---|---| 11 **NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS** ## **7. Other costs** |Governance costs
Independent examiner’s fee
Governance costs|**Unrestricted**
**funds**
**£**
5,570
1,578
7,148
**Unrestricted**
**funds**
**£**
458|**Restricted**
**funds**
**£**
-
-
-
**Restricted**
**funds**
**£**
-|**2024**
**Total**
**funds**
**£**
5,570
1,578| |---|---|---|---| ||||7,148| ||||**2023**
**Total**
**funds**
**£**
458| The independent examiner’s fee for the year ended 2023 was £1,530 and has been included in charitable expenditure. ## **8. Staff costs & trustee remuneration** |**.**
**Staff costs & trustee remuneration**||| |---|---|---| |Wages and salaries
Pension costs|**2024**
**£**
81,102
1,008
82,110|**2023**
**£**
46,801
387| |||47,188| No employees received emoluments in excess of £60,000 benefits for the year ended 31 January 2024 or for the year ended 31 January 2023. The average number of employees during the year was as follows: ||**2024**|**2023**| |---|---|---| |Centre staff|4|4| ## Trustees There were no trustees' remuneration or other benefits for the year ended 31 January 2024 or for the year ended 31 January 2023. There were no trustees' expenses paid for the year ended 31 January 2024 or for the year ended 31 January 2023. 12 **NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS** ## **9. Movement in funds** |**.**
**Movement in funds**|| |---|---| |**Year ended 31 January**
**Unrestricted**
Mobility Fund
PHIF
The National Lottery
Community Fund (Reaching
Communities)
Walney 2021
LDMT
Retrospective Cost of Living
National Lottery Cost of Living
Skelton
Asda Warm Space
UKSPF
CVS Coronation Fund
**Restricted funds**
**Total**
**Year ended 31 January**
**Unrestricted**
Mobility Fund
National Lottery Community
Fund
Walney Extension Community
Fund
PHIF
The National Lottery
Community Fund (Reaching
Communities)
Walney 2021
**Restricted funds**
**Total**|Opening
Income
Expenditure
Net
movement
Balance
Transfer
**2024**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
25,968
53,078
17,270
35,808
61,776
(29,625)
**32,151**| ||775
-
775
(775)
-
-
-
1,607
12,000
14,602
(2,602)
(995)
995
-
21,398
25,000
43,496
(18,496)
2,902
-
2,902
(4,248)
12,624
8,828
3,797
(451)
451
-
-
3,500
39
3,461
3,461
-
3,461
-
-
28,086
(28,086)
(28,086)
28,086
-
-
37,464
18,841
18,624
18,624
-
18,624
-
1,063
900
163
163
-
163
-
1,000
1,050
(50)
(50)
50
-
-
3,640
3,656
(16)
(16)
16
-
-
300
327
(27)
(27)
27
-| ||19,532
96,591
120,597
(24,006)
(4,474)
29,625
**25,151**| ||**45,500**
**149,669**
**137,868**
**11,802**
**57,302**
**-**
**57,302**| ||Opening
Income
Expenditure
Net
movement
Balance
Transfer
**Closing**
**2023**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
56,458
23,219
53,709
(30,490)
25,968
-
25,968| ||852
1
78
(77)
775
-
775
(69)
11,523
11,454
69
-
-
-
(548)
548
-
548
-
-
-
-
12,344
10,737
1,607
1,607
-
1,607
-
25,000
3,602
21,398
21,398
-
21,398
-
9,376
13,624
(4,248)
(4,248)
-
(4,248)| ||235
58,792
39,495
19,297
19,532
-
19,532| ||**56,693**
**82,011**
**93,204**
**(11,193)**
**45,500**
**-**
**45,500**| 13 **NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS** ## **10. Tangible fixed assets** |**Cost**
At 1 February 2023 and 31 January 2024
**Accumulated depreciation**
At 1 February 2023 and 31 January 2024
At 31 January 2024
At 31 January 2023|**Computer**
**equipment**
**£**
1,551| |---|---| ||530| ||1,021| ||1,021| The computer equipment forms part of unrestricted funds. ## **11. Creditors: Amounts falling due within one year** |**1.**
**Creditors: Amounts falling due within one year**||| |---|---|---| |Taxation and social security
Other creditors|**2024**
**£**
886
289
**1,175**|**2023**
**£**
733
211| |||**944**| ## **12. Related party disclosures** There were no related party transactions for the year ended 31 January 2024 or the year ended 31 January 2023. 14