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2025-01-31-accounts

Charity No. 1142148 (England & Wales)

NEURO DROP IN CENTRE

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

NEURO DROP IN CENTRE CONTENTS

Legal and administrative information 2
Report of the trustees 3 - 4
Independent examiner’s report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 -13

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 2025

The trustees present their report with the financial statements of the Charity for the year ended 31 January 2025.

The financial statements have been prepared in accordance with the accounting policies set out on page 9 and comply with the charity’s governing document, the Charities Act 2011, the applicable regulations, and the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) (FRS 102), applicable to charities preparing their accounts in accordance with Financial Reporting Standard 102 (FRS 102).

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.

Core activities

This period saw our small team of staff and our growing number of volunteers successfully continue to offer services that are vital to our community as well as handle a significant period of disruption and change as Neuro DropIn relocated to a new home.

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.

ACHIEVEMENT AND PERFORMANCE

Notable activities and achievements

Services that we have provided over the year that include seated classes such as : Neuro Fitness exercise, Yoga, Mindfulness, seated Brazilian Dance with Louise Gibbons, silent music quiz all of which are proving very popular with a regular uptake of an average of 15 participants each session. We also continued to offer a monthly foot health service as well hairdressing service which has proven very popular as it is accessible and convenient. Part of what Neuro DropIn delivers is a support and advisory telephone service available when it is needed for elements of the Neuro Community who are unable for various reasons to access our services in person. Currently this service is delivered by two lived experience volunteers, however we are limited to a maximum of 7 ongoing cases at a time and demand has increased due to concerns around cost of living, employment and increase in referrals to us from other organisations such as Stroke Association. As a result, we may need to consider adding a salaried role to our team. We have become very familiar with NHS Social Prescribing and have referred to this service which has and continues to be very useful particularly for our service users who live alone and are struggling with the practicalities of day-to-day life.

We have a good working partnership with other local services such as Positive Futures , CVS, LCC and Lancashire Constabulary who also as part of their policing in the community activity refer vulnerable people to us. We have learnt that in order to continue to deliver a growing face-to-face service as well as continue with outwith support, we need to address wellbeing support for our whole Team ( we made a start in 2023 and were unable to organise in 2024) which will form part of the changes we will make in 2025.

Our partnership with Lancaster University continues and we took part in a live research programme which involved analysing three service users post stroke and measuring with feasibility testing the impact particular physical disability had on ability to access outside spaces safely . The project inspired our members who enjoyed the opportunity to discuss their needs and requirements and to ‘ feel relevant .. part of things’. In April 2024 members, staff and volunteers celebrated our KAVS award with an afternoon tea complete with celebration cake and an opportunity to be photographed with our award. In May of 2024 two volunteers travelled to Buckingham Palace to represent the Charity at a garden party.

3

NEURO DROP IN CENTRE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2025

We continue to welcome interns and in October 2024 began working with a PhD student who selected Neuro DropIn to partner with in conjunction with Parkinsons South Africa in a research project analysing support facilities available to those diagnosed with Parkinsons particularly as well as other neuro conditions including dementia.

We have recorded an increase in numbers and continue to regularly welcome and support around 30/35 people per day to the space we rent at Torrisholme Methodist Church, with members telling us ‘ we would be lost without this place’ ‘the food is wonderful and sometimes I eat more cake than I should’ and ‘ I feel like a normal person in here, out there I am different ‘.

Significant events since the year end

The need for Neuro DropIn to find a new home has been a priority and over the past four years we have made every effort to locate somewhere suitable. Excitingly, during the year a building was identified (by supporters in the wider community) as available and we began in February 2024 the process of securing, gaining change of use permission and completing surveys lease etc on Hornbeam Rd. The intention was to open in March 2025 and thanks to the herculean efforts of our staff and volunteers, we were able to open on time! This is in no small part to the strong support for Neuro DropIn shown by the wider community. Many people took the time to contact the local authority in support of our change of use application and numbers who pledged their support to help us renovate our new home.

FINANCIAL REVIEW

Financial performance

The results for the year and the previous year are set out in the Statement of Financial Activities (SOFA) on page 6 and the funds of the Charity are shown in the Balance Sheet on page 7. Further information is provided in the notes to the financial statements on pages 7 to 13. These notes should be read in connection with this Trustee’s Annual Report to obtain the full picture of the Charity’s performance, resources and future plans.

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

Neuro DropIn is constantly evolving to meet the needs of our service users. However, we found it challenging and often impossible to deliver creative services that our members would benefit from whilst in the shared space of TMC. What we do is very much dependant on practicalities of space and other users. Our new home will help us ‘do better’ in so many ways for our members and to include the wider community more. 2025 onwards will be an exciting time for our Team as we continue to develop our appointed premises to be the warm welcoming community space delivering the quality and variety of support services our members and the wider community have come to value greatly. We recognise the need to grow our community from our new home, to increase awareness and to develop relationships that will sustain the charity through the coming years and allow Neuro DropIn to flourish in its new location.

The relocation of Neuro DropIn to its new home whilst also providing excellent service to its members and wider community was a very challenging time for our staff. Therefore, as a Team we will endeavour make every effort to focus on Team Wellbeing this year so that we can continue to deliver a valued service within the Bay community.

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 13:09:07 GMT)

S P Jackson

Trustee

4

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 2025 which are comprised of the statement of financial activities, the balance sheet and related notes set out on pages 6 to 13.

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:

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

5

NEURO DROP IN CENTRE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2025

Notes
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
£
19,226
-
16,221
35,447
22,181
-
50,111
72,272
(36,846)
27,994
(8,852)
32,151
23,299		 Restricted
funds
£
-
106,586
-
106,586
-
81,243
-
81,243
25,343
(27,994)
(2,651)
25,151
22,500		 2025
Total
funds
£
19,226
106,586
16,221
142,033
22,181
81,243
50,111
153,535
(11,503)
-
(11,503)
57,302
45,799		 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

6

NEURO DROP IN CENTRE

BALANCE SHEET AS AT 31 JANUARY 2025

Notes
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
£
246
-
26,702
(3,649)
23,053
23,299
23,299
23,299
-
23,299		 Restricted
funds
£
-
22,500
-
22,500
22,500
22,500
-
22,500
22,500		 2025
Total
£
246
-
49,202
(3,649)
45,553
45,799
45,799
23,299
22,500
45,799		 2024
Total
£
1,021
-
57,454
(1,175)
56,280
57,301
57,301
31,718
25.583
57,301

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 13:09:07 GMT) Louise Hodder (Nov 27, 2025 14:53:18 GMT) S P Jackson L Hodder Trustee Trustee

The notes on pages 8 to 13 form part of these financial statements.

7

NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS

1. Accounting policies

The financial statements have been prepared in accordance with the accounting policies set out below and comply with the charity’s governing document, the Charities Act 2011, the applicable regulations, and the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) (FRS 102), applicable to charities preparing their accounts in accordance with Financial Reporting Standard 102 (FRS 102). The charity constitutes a public benefit entity as defined by FRS 102.

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:

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

Operating leases

Leases where substantially all the risks and rewards of ownership remain with the lessor are classified as operating leases. Rentals payable under operating leases are charged to the statement of financial activities on a straight-line basis over the lease term

Taxation

The charity is exempt from UK taxation on its charitable activities.

8

NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS

2. Donations and legacies

Donations
Gift Aid
Donations
Gift Aid
3.
Charitable activities
Grants were received from:
The National Lottery Community Fund (Reaching
Communities)
LDMT
Retrospective Cost of Living
Grants were received from:
PHIF
The National Lottery Community Fund (Reaching
Communities)
Walney 2021
LDMT
National Lottery Cost of Living
Skelton
Asda Warm Space
UKSPF
CVS Coronation Fund		 Unrestricted
funds
£
19,226
-
19,226
Unrestricted
funds
£
8,972
4,125
13,097
Unrestricted
funds
£
-
-
-
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-		 Restricted
funds
£
-
-
-
Restricted
funds
£
-
-
-
Restricted
funds
£
75,000
3,500
28,086
106,586
Restricted
funds
£
12,000
25,000
12,624
3,500
37,464
1,063
1,000
3,640
300
96,591		 2025
Total
funds
£
19,226
-
19,226
2024
Total
funds
£
8,972
4,125
13,097
2025
Total
funds
£
75,000
3,500
28,086
106,586
2024
Total
funds
£
12,000
25,000
12,624
3,500
37,464
1,063
1,000
3,640
300
96,591

All restricted grants have been applied in accordance with the donors’ conditions. Details of movements on restricted funds are shown in Note 9: Movements in Funds.

9

NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS

4. Other trading activities

Income from café
Income from classes
Fundraising
Membership		 2025
£
3,858
1,005
2,429
8,929
16,221		 2024
£
3,047
920
28,080
7,935
39,982

All funds generated from trading activities are unrestricted funds.

5. Raising Funds

Activities for generating funds
Activities for generating funds		 Unrestricted
funds
£
22,181
Unrestricted
funds
£
10,123		 Restricted
funds
£
-
Restricted
funds
£
-		 2025
Total
funds
£
22,181
2024
Total
funds
£
10.123

6. Expenditure on charitable activities

Cost of charitable activities
Cost of charitable activities		 Unrestricted
funds
£
-
Unrestricted
funds
£
-		 Restricted
funds
£
81,243
Restricted
funds
£
120,597		 2025
Total
funds
£
131,031
2024
Total
funds
£
120,597

10

NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS

7. Other costs

Unrestricted Restricted Restricted 2025
funds funds Total
funds
£ £ £
Governance costs 27,453 - 27,453
Premises costs 19,573 19,573
Depreciation 775 775
Independent examiner’s fees 2,310 - 2,310
50,111 - 50,111
Unrestricted Restricted 2024
funds funds Total
funds
£ £ £
Governance costs 5,570 - 5,570
Independent examiner’s fees 1,578 - 1,578
7,148 - 7,148
.
Staff costs & trustee remuneration
2025 2024
£ £
Wages and salaries 87,170 81,102
Employer’s NIC 281 -
Pension costs 1,406 1,008
88,857 82,110
o employees received emoluments in excess of £60,000 benefits for the year ended 31 January 202
ear ended 31 January 2023.
he average number of employees during the year was as follows:
2025 2024
Centre staff 4 4

8. Staff costs & trustee remuneration

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:

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.

11

NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS

9. Movement in funds

Year ended 31 January
Unrestricted
The National Lottery
Community Fund (Reaching
Communities)
LDMT
Retrospective Cost of Living
National Lottery Cost of Living
Skelton
Restricted funds
Total
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		 Net
Closing
Opening
Income
Expenditure
movement
Balance
Transfer
2025
£
£
£
£
£
£
£
32,151
35,446
72,292
(36,846)
(4,695)
27,994
23,299
2,904
75,000
61,300
13,700
16,605
-
16,605
3,461
3,500
1,065
2,435
5,896
-
5,896
-
28,086
-
28,086
28,086
(28,086)
-
18,624
-
18,703
(18,703)
(79)
79
-
163
-
175
(175)
(13)
13
-
25,152
106,586
81,243
25,343
50,494
(27,994)
22,500
57,303
142,032
153,535
(11,504)
45,799
-
45,799
Net
Closing
Opening
Income
Expenditure
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)
2,904
-
2,904
(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

12

NEURO DROP IN CENTRE NOTES TO THE FINANCIAL STATEMENTS

10. Tangible fixed assets

0.
Tangible fixed assets
Cost
At 1 February 2024 and 31 January 2025
Accumulated depreciation
At 1 February 2024
Charge for the year
At 31 January 2025
At 31 January 2025
At 31 January 2024		 Computer
equipment
£
1,551
530
775
1,305
246
1,021

The computer equipment forms part of unrestricted funds.

11. Creditors: Amounts falling due within one year

Taxation and social security
Other creditors
Accruals		 2025
£
1,042
297
2,310
3,649		 2024
£
886
289
-
1,175

12. Commitments under operating leases

At the year end, the charity had outstanding commitments under non-cancellable operating leases as follows:

Within one year
Between two and five years		 2025
£
12,000
47,000
59,000		 2024
£
11,600
-
11,600

Lease payments recognised as an expense during the year amounted to £12,600 (2024: £14,400).

13. Related party disclosures

There were no related party transactions during this or the prior year.

13