1
Headway Plymouth
Directors’ Annual Report March 2021
Company Number: 8101252 Charity’s Registered Number: 1150786 Charity’s Registered Office: Headway Plymouth Headway House Devonport Plymouth PL1 4RJ
GENERAL
The charity’s governing document is The Articles of Association.
The charity’s Directors for the financial year ending December 2020 have been Mrs R Hurdle, Mr R Antrobus, Mr B Potter, Mr S Parford, Dr N Abelson-Mitchell, Mrs K Walker and Mr C Butler.
At an AGM in January 2021 Mrs R Hurdle, Mr B Potter resigned from the board. Dr N Abelson-Mitchell was removed from the board due to her non-attendance (without explanation) at any board meetings.
The charity’s Accountants remain as Dawe Hawken and Dodd, Chartered Certified Accountants of Callington, Cornwall. The charity’s Solicitors remain as Wolferstans of Deptford Chambers, 60-66 North Hill, Plymouth, PL4 8EP.
The charity’s objects are to relieve persons who are resident in Plymouth and its surrounding area who have suffered a brain injury, their families, carers and other related professionals, by the provision of such information, services and facilities as are required from time to time by such persons and to advance the education of the public in all aspects relating to brain injury and its prevention.
The charity’s Incorporation was finalised with effect from 17 April 2013.
Our affiliation to Headway UK has provided Headway Plymouth with the high level of support from Ali Bazley, Network Support Manager, who covers the South West, also ensuring Headway Plymouth is working in accordance to The Governance Standards and Quality Assurance Standards.
ACTIVITIES AND STAFFING
The charity has continued to concentrate its efforts on the provision of services to people funded by Plymouth City Council ("PCC") through Plymouth Social Services. This funding has been supplemented by gifts and monies raised through fund raising activities.
However, the operation of the Charity during a large part of the financial year ended December 2020 has been significantly affected by the Covid-19 pandemic, government restrictions on outdoor mobility and the charity’s ability to receive clients at the Centre.
During this time, the service was resilient and flexible in its approach. A collaborative community based operation was organised and the centre was able to support many of the clients remotely.
FUNDING
Funding from Plymouth Social Services is remains by way of block contract rather than spot funding. The contract was entered into in April 2017, though operated from 1 November 2016. The contact has been further extended on a number of occasions and this extension continues at the present time – with review in March 2022.
2
A successful tender could lead to a further five-year fixed term (“flexible”) block contract – which could be extended for a further three years (eight years in total).
Further meetings have taken place with the council’s commissioners to discuss the charity’s historic service offering and performance as well as its readiness to embark upon and succeed in the new tendering process. PCC continues to highlight areas for change in approach, policy and procedure which would facilitate a successful tender. The Charity has worked closely with Creative Case Solutions to review all aspects of the Charity’s activities including management, governance, funding, staffing, administration and record keeping and service delivery.
Due to the effects of Covid-19, client contributions were place “on hold” by PCC. Additionally, funding from PCC remained at pre-Covid-19 levels and the charity was also able to secure Infection Control Grants from PCC to support all relevant Covid-19 risk assessment and safety measures.
The charity was able to take advantage of the government’s “furlough” scheme in relation to the role of Benjamin Self.
The charity continues to hold funds in a current account and in reserves (and owns the freehold of the property which it occupies), but the directors consider that the continuing shortfall must still be addressed (particularly when holding in reserve three months normal expenses has been and remains the existing reserves policy).
CONCLUSIONS
As with many charities Headway Plymouth is facing financial challenges at the moment and is working hard with PCC to ensure a Headway service in the city moving forward.
Creative Case Solutions will continue to engage with the charity, monitoring operations, overseeing PCC returns and consulting on strategic changes that will be necessary to take the charity forward.
The directors recognise that, working in partnership with PCC, the Plymouth Neurology team and other community support groups, there remains tremendous potential for development and growth of the service, particularly given the perceived support that is being offered by PCC, the local population concentration, Plym Neuro’s breadth of coverage across the region and the range of other community or charitable groups that might wish to cross refer their clients into the service.
STATEMENT
The charity’s Trustees have complied with their duty to have due regard to the Guidance on Public Benefit published by the Charity Commission in exercising their powers or duties.
The charity’s policy on reserves is to allocate a sum equivalent to approximately 3 months expenses or approximately £35,000.00 for this purpose.
Dated this 27 September 2021
…………………………. …………………………… R ANTROBUS (DIRECTOR) C BUTLER (DIRECTOR)
HEADWAY, PLYMOUTH
YEAR ENDED: 31[st] DECEMBER, 2020
DAWE, HAWKEN & DODD Chartered Certified Accountants Callington, Cornwall.
Independent Examiners Report to the Directors of Headway, Plymouth on the Accounts for the year ended 31[st] December, 2020
We report on the accounts for the year ended 31[st] December, 2020 which are set out on pages 4 to 12.
Respective Responsibilities of the Directors and Independent Examiners
The charity’s directors consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is our responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to our attention.
Basis of Independent Examiners’ Statement
Our examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently we do not express an audit opinion on the Accounts.
Independent Examiners’ Statement
In connection with our examination, no matters have come to our attention:
-
1) Which give us reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with s. 130 of the 2011 Act; or
-
to prepare accounts which accord with these accounting records have not been met; or
-
2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Dawe, Hawken & Dodd, Chartered Certified Accountants, 52 Fore Street, Callington, Cornwall. PL17 7AJ
Dated: 2[nd] June, 2021
HEADWAY, PLYMOUTH
Statement of Financial Activities for the year ended 31[st] December, 2020
| Incoming Resources (Note 3) Incoming Resources from Generated Funds Voluntary Income Activities for Generating Fund Investment Income Income Resources from Charitable Activities Other Incoming Resources Total Incoming Resources Resources Expended (Notes 4-6) Costs of Generating Funds Costs of Generating Voluntary Income Charitable Activities Governance Costs Total Resources Expended Net Movement in Funds Total Funds Brought Forward Total Funds Carried Forward |
Unrestricted Restricted 2020 2019 Funds Income Funds Total Total £ £ £ £ 4016 - 4016 1272 896 - 896 3239 - - - 375 100750 - 100750 99475 17477 - 17477 - |
|---|---|
| 123139 - 123139 104361 |
|
| - - - - 101119 527 101646 118561 2463 - 2463 15493 |
|
| 103582 527 104109 134054 |
|
| 19557 (527) 19030 (29693) 80343 19509 99852 129545 |
|
| 99900 18982 118882 99852 |
HEADWAY, PLYMOUTH
Balance Sheet as at 31[st] December, 2020
| Unrestricted | Restricted | 2020 | 2019 | |||
|---|---|---|---|---|---|---|
| Note | Funds | Income Funds | Total | Total | ||
| £ | £ | £ | ||||
| Fixed Assets | ||||||
| Tangible Assets | 7 | 7 | 8477 | 18982 | 27459 | 28256 |
| Current Assets | ||||||
| Debtors | 8 | 2626 | - | 2626 | 8962 | |
| Cash at Bank and in Hand | 91725 | - | 91725 | 80307 | ||
| Total Current Assets | 94351 | - | 94351 | 89269 | ||
| Creditors:Amounts falling due | ||||||
| within one year | 9 | 2928 | - | 2928 | 17673 | |
| Net Current Assets | 2928 | - | 2928 | 71596 | ||
| Total Assets less Current Liabilities | 91423 | - | 91423 | 99852 | ||
| Creditors: Amounts falling due | ||||||
| after one year | 9 | - | - | - | - | |
| Net Assets | 99900 | 18982 | 118882 | 99852 | ||
| Funds of the Charity | ||||||
| Unrestricted Funds | 99900 | 80343 | ||||
| Restricted Income Funds | 10 | 18982 | 19509 | |||
| Total Funds | 118882 | 99852 | ||||
| Signed by two Directors on | Signature | Print Name | Date of Approval | |||
| behalf of all the Directors | ||||||
| ||| | ROBERT ANTROBUS | 27/9/21 | ||||
| CRAIG BUTLER | 27/9/21 |
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
Note 1 Basis of Preparation
1.1. Basis of Accounting
These Accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
-
accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
-
and with Accounting Standards;
-
and with the Charities Act 1993.
-
and with the Companies Act 2006.
1.2 Change in Basis of Accounting
There has been no change to the accounting policies since last year.
1.3 Changes to previous Accounts
No changes have been made to Accounts for previous years.
Note 2 Accounting Policies
INCOMING RESOURCES
Recognition of Incoming Resources These are included in the Statement of Financial Activities (SoFA) when:
-
the charity becomes entitled to the resources;
-
the trustees are virtually certain they will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Incoming Resources with Where incoming resources have related expenditure (as with fundraising or Related Expenditure contract income) the incoming resources and related expenditure are reported gross in the SoFA. Grants and Donations Grants and donations are only included in the SoFA at the same time as the gift to which they relate. Tax Reclaims on Donations and Gifts Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. Contractual Income and Performance This is only included in the SoFA once the related goods or services have been Related Grants delivered. Gifts in Kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
Note 2 Accounting Policies (continued)
| Donated Services and Facilities | These are only included in incoming resources (with an equivalent amount in |
|---|---|
| resources expended) where the benefit to the charity is reasonably quantifiable, | |
| measurable and material. The value placed on these resources is the estimated | |
| value to the charity of the service or facility received. | |
| Volunteer Help | The value of any voluntary help received is not included in the accounts but is |
| described in the Trustees’ Annual Report. | |
| Investment Income | This is included in the Accounts when receivable. |
| Investment Gains and Losses | This includes any gain or loss on the sale of investments and any gain or loss |
| resulting from revaluing investments to market value at the end of the year. | |
| EXPENDITURE AND LIABILITIES | |
| Liability Recognition | Liabilities are recognised as soon as there is a legal or constructive obligation |
| committing the charity to pay out resources. | |
| Governance Costs | Include costs of the preparation and examination of statutory Accounts, the |
| costs of Trustee Meetings and cost of any legal advice to Trustees on | |
| governance or constitutional matters. | |
| Grants with Performance Conditions | Where the charity gives a grant with conditions for its payment being a specific |
| level of service or output to be provided, such grants are only recognised in the | |
| SoFA once the recipient of the grant has provided the specified service or | |
| output. | |
| Grants payable without Performance | These are only recognised in the Accounts when a commitment has been made |
| Conditions | and there are no conditions to be met relating to the grant which remain in the |
| control of the charity. | |
| Support Costs | Support costs include central functions and have been allocated to activity cost |
| categories on a basis consistent with the use of resources, eg allocating | |
| property costs by floor areas, as per capita, staff costs by the time spent and | |
| other costs by their usage. | |
| ASSETS | |
| Tangible Fixed Assets for use by | These are capitalised if they can be used for more than one year, and cost at |
| Charity | least £500. They are valued at cost or, if gifted, at the value to the charity on |
| receipt. | |
| Investments | Investments quoted on a recognised stock exchange are valued at market value |
| at the year end. Other investment assets are included at Trustees’ best estimate | |
| of market value. | |
| Stocks and Work in Progress | These are valued at the lower of cost or market value. |
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
Note 3 Analysis of Incoming Resources
| Note 3 Analysis of Incoming Resources | ||
|---|---|---|
| 2020 | 2019 | |
| £ |
£ | |
| Voluntary Income | 4016 | 1272 |
| Activities for Generating Funds | 896 | 3239 |
| Investment Income | - | 375 |
| payments | ||
| Income Resources from Charitable Activities | 100750 | 99475 |
| Other Incoming Resources – Covid Grants & CJRS | 17477 | - |
| Note 4 Analysis of Resources Expended | ||
| 2020 | 2019 | |
| £ |
£ | |
| Costs of Generating Voluntary Income | - | - |
| Charitable Activities | 101646 | 118561 |
| Governance Costs | 2463 | 15493 |
Note 5 Details of Certain Items of Expenditure
| 5.1 | Directors' Expenses | ||
|---|---|---|---|
| 2020 | 2019 | ||
| £ |
£ | ||
| Number of Directors who were paid expenses | NONE | NONE | |
| Total | Amount Paid | NONE | NONE |
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
5.2 Fees for Examination of the Accounts
| Independent Examiners Fees for reporting on the Accounts Other Fees paid to the Independent Examiner Total paid to independent examiner |
2020 2019 £ £ 904 998 - 295 |
|---|---|
| 904 1293 |
Note 6 Paid Employees
| 6.1 Staff Costs Gross Wages, Salaries and Benefits in Kind Employer's National Insurance Costs (net of employment allowance) Employer's Pension Contributions |
2020 2019 £ £ 77190 83524 1824 3799 1570 1704 |
|---|---|
| 80584 89027 |
6.2 Average number of full-time equivalent Employees in the Year
| 2020 | 2019 | |
|---|---|---|
| s of the Charity in which the employees work | ||
| Client Care | 4 | 4 |
The parts of the Charity in which the employees work
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
Note 7 Tangible Fixed Assets
| 7.1 Cost |
|||||
|---|---|---|---|---|---|
| Freehold Land | Other Land | Motor Vehicles | Fixtures, | ||
| And Buildings | and Buildings | Fittings and | |||
| Equipment | Total | ||||
| £ | £ | £ | £ | £ | |
| Balance brought forward | 37803 | 3663 | 10995 | 47131 | 99592 |
| Additions | |||||
| Disposals | |||||
| Balance carried forward | 37803 | 3663 | 10995 | 47131 | 99592 |
| 7.2 Accumulated Depreciation and Impairment Provisions |
|||||
| * Basis | SL | SL | SL | SL | |
| ** Rate | 2% of Buildings | 15% | 26.7% | 25/331/3% | |
| Balance brought forward | 9822 | 3662 | 10994 | 46858 | 71336 |
| Charge for Year | 527 | 270 | 797 | ||
| Disposals | |||||
| Balance carried forward | 10349 | 3662 | 10994 | 47128 | 72133 |
| 7.3 Net Book Value |
|||||
| Brought forward | 27981 | 1 | 1 | 273 | 28256 |
| Carried forward | 27454 | 1 | 1 | 3 | 27459 |
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
Note 8 Debtors and Prepayments
| Note 8 Debtors and Prepayments | |
|---|---|
| Analysis of Debtors Trade Debtors Corporation Tax Other Debtors Prepayments and Accrued Income Total |
Amounts falling due Amount falling due after within one year more than one year 2020 2019 2020 2019 £ £ £ £ 2306 8647 - - - - - - - - - - 320 315 - - |
| 2626 8962 - - |
Note 9 Creditors and Accruals
| Note 9 Creditors and Accruals | |
|---|---|
| Analysis of Creditors Trade Creditors Other Creditors Other Taxation & Social Security Accruals and Deferred Income Total |
Amounts falling due Amounts falling due after within one year more than one year 2020 2019 2020 2019 £ £ £ £ 1523 13960 - - 305 307 - - - 1410 - - 1100 1996 - - |
| 2928 17673 - - |
Note 10 Endowment and Restricted Income Funds
12.1 Fund held
-
permanent endowment funds (PE);
-
expendable endowment funds (EE); and
-
restricted income funds, including special trusts, of the charity (R).
Fund Name
New Building and Fixtures and Fittings Fund
Type (PE, EE or R
R
Purpose and Restrictions
To buy premises at Devonport and private Fixtures and Fittings
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
Note 11 Movement of Major Funds
Fund Balances Fund Balances Fund Name Brought forward Outgoing Resources Carried forward £ £ £ New Building and Fixtures 19509 527 18982 and Fittings Fund
HEADWAY , PLYMOUTH
Income and Expenditure Account For the year ended 31[st] December, 2020 (for management purposes)
| Income Donations Received Meals, Social Events, Fund Raising & Sale of Goods Client Services - Social Services - Private Grants relating to COVID incl Furlough Less :-Expenditure Surplus/(Deficit) for the Year Balance Brought Forward Balance Carried Forward |
Unrestricted Restricted Funds Funds Total £ £ £ 4016 4016 896 896 83719 83719 17031 17031 17477 17477 |
|---|---|
| 123139 123139 103582 527 104109 |
|
| 19557 (527) 19030 80343 19509 99852 |
|
| 99900 18982 118882 |
HEADWAY , PLYMOUTH
Income and Expenditure Account For the year ended 31[st ] December, 2020 (for management purposes)
| Expenditure Repairs, Renewals Canteen, Food & Consumables Postage & Stationery Motor & Travel Expenses Light, Heat & Telephone Rates & Water Cleaning Volunteer Costs Sundries Insurances Wages incl. Employers N.I.C & NEST Training & DBS Consultancy Fees Accountancy Equipment Costing less than £500 per item Additional Costs relating to Covid Depreciation of Fixed Assets |
Unrestricted Restricted Funds Funds Total £ £ £ 173 173 2148 2148 694 694 2071 2071 4422 4422 1642 1642 323 323 3105 3105 750 750 1630 1630 80584 80584 340 340 1559 1559 904 904 757 757 2210 2210 270 527 797 |
|---|---|
| 103582 527 104109 |
HEADWAY, PLYMOUTH
YEAR ENDED: 31[st] DECEMBER, 2020
DAWE, HAWKEN & DODD Chartered Certified Accountants Callington, Cornwall.
Independent Examiners Report to the Directors of Headway, Plymouth on the Accounts for the year ended 31[st] December, 2020
We report on the accounts for the year ended 31[st] December, 2020 which are set out on pages 4 to 12.
Respective Responsibilities of the Directors and Independent Examiners
The charity’s directors consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is our responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to our attention.
Basis of Independent Examiners’ Statement
Our examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently we do not express an audit opinion on the Accounts.
Independent Examiners’ Statement
In connection with our examination, no matters have come to our attention:
-
1) Which give us reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with s. 130 of the 2011 Act; or
-
to prepare accounts which accord with these accounting records have not been met; or
-
2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Dawe, Hawken & Dodd, Chartered Certified Accountants, 52 Fore Street, Callington, Cornwall. PL17 7AJ
Dated: 2[nd] June, 2021
HEADWAY, PLYMOUTH
Statement of Financial Activities for the year ended 31[st] December, 2020
| Incoming Resources (Note 3) Incoming Resources from Generated Funds Voluntary Income Activities for Generating Fund Investment Income Income Resources from Charitable Activities Other Incoming Resources Total Incoming Resources Resources Expended (Notes 4-6) Costs of Generating Funds Costs of Generating Voluntary Income Charitable Activities Governance Costs Total Resources Expended Net Movement in Funds Total Funds Brought Forward Total Funds Carried Forward |
Unrestricted Restricted 2020 2019 Funds Income Funds Total Total £ £ £ £ 4016 - 4016 1272 896 - 896 3239 - - - 375 100750 - 100750 99475 17477 - 17477 - |
|---|---|
| 123139 - 123139 104361 |
|
| - - - - 101119 527 101646 118561 2463 - 2463 15493 |
|
| 103582 527 104109 134054 |
|
| 19557 (527) 19030 (29693) 80343 19509 99852 129545 |
|
| 99900 18982 118882 99852 |
HEADWAY, PLYMOUTH
Balance Sheet as at 31[st] December, 2020
| Unrestricted | Restricted | 2020 | 2019 | |||
|---|---|---|---|---|---|---|
| Note | Funds | Income Funds | Total | Total | ||
| £ | £ | £ | ||||
| Fixed Assets | ||||||
| Tangible Assets | 7 | 7 | 8477 | 18982 | 27459 | 28256 |
| Current Assets | ||||||
| Debtors | 8 | 2626 | - | 2626 | 8962 | |
| Cash at Bank and in Hand | 91725 | - | 91725 | 80307 | ||
| Total Current Assets | 94351 | - | 94351 | 89269 | ||
| Creditors:Amounts falling due | ||||||
| within one year | 9 | 2928 | - | 2928 | 17673 | |
| Net Current Assets | 2928 | - | 2928 | 71596 | ||
| Total Assets less Current Liabilities | 91423 | - | 91423 | 99852 | ||
| Creditors: Amounts falling due | ||||||
| after one year | 9 | - | - | - | - | |
| Net Assets | 99900 | 18982 | 118882 | 99852 | ||
| Funds of the Charity | ||||||
| Unrestricted Funds | 99900 | 80343 | ||||
| Restricted Income Funds | 10 | 18982 | 19509 | |||
| Total Funds | 118882 | 99852 | ||||
| Signed by two Directors on | Signature | Print Name | Date of Approval | |||
| behalf of all the Directors | ||||||
| ||| | ROBERT ANTROBUS | 27/9/21 | ||||
| CRAIG BUTLER | 27/9/21 |
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
Note 1 Basis of Preparation
1.1. Basis of Accounting
These Accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
-
accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
-
and with Accounting Standards;
-
and with the Charities Act 1993.
-
and with the Companies Act 2006.
1.2 Change in Basis of Accounting
There has been no change to the accounting policies since last year.
1.3 Changes to previous Accounts
No changes have been made to Accounts for previous years.
Note 2 Accounting Policies
INCOMING RESOURCES
Recognition of Incoming Resources These are included in the Statement of Financial Activities (SoFA) when:
-
the charity becomes entitled to the resources;
-
the trustees are virtually certain they will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Incoming Resources with Where incoming resources have related expenditure (as with fundraising or Related Expenditure contract income) the incoming resources and related expenditure are reported gross in the SoFA. Grants and Donations Grants and donations are only included in the SoFA at the same time as the gift to which they relate. Tax Reclaims on Donations and Gifts Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. Contractual Income and Performance This is only included in the SoFA once the related goods or services have been Related Grants delivered. Gifts in Kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
Note 2 Accounting Policies (continued)
| Donated Services and Facilities | These are only included in incoming resources (with an equivalent amount in |
|---|---|
| resources expended) where the benefit to the charity is reasonably quantifiable, | |
| measurable and material. The value placed on these resources is the estimated | |
| value to the charity of the service or facility received. | |
| Volunteer Help | The value of any voluntary help received is not included in the accounts but is |
| described in the Trustees’ Annual Report. | |
| Investment Income | This is included in the Accounts when receivable. |
| Investment Gains and Losses | This includes any gain or loss on the sale of investments and any gain or loss |
| resulting from revaluing investments to market value at the end of the year. | |
| EXPENDITURE AND LIABILITIES | |
| Liability Recognition | Liabilities are recognised as soon as there is a legal or constructive obligation |
| committing the charity to pay out resources. | |
| Governance Costs | Include costs of the preparation and examination of statutory Accounts, the |
| costs of Trustee Meetings and cost of any legal advice to Trustees on | |
| governance or constitutional matters. | |
| Grants with Performance Conditions | Where the charity gives a grant with conditions for its payment being a specific |
| level of service or output to be provided, such grants are only recognised in the | |
| SoFA once the recipient of the grant has provided the specified service or | |
| output. | |
| Grants payable without Performance | These are only recognised in the Accounts when a commitment has been made |
| Conditions | and there are no conditions to be met relating to the grant which remain in the |
| control of the charity. | |
| Support Costs | Support costs include central functions and have been allocated to activity cost |
| categories on a basis consistent with the use of resources, eg allocating | |
| property costs by floor areas, as per capita, staff costs by the time spent and | |
| other costs by their usage. | |
| ASSETS | |
| Tangible Fixed Assets for use by | These are capitalised if they can be used for more than one year, and cost at |
| Charity | least £500. They are valued at cost or, if gifted, at the value to the charity on |
| receipt. | |
| Investments | Investments quoted on a recognised stock exchange are valued at market value |
| at the year end. Other investment assets are included at Trustees’ best estimate | |
| of market value. | |
| Stocks and Work in Progress | These are valued at the lower of cost or market value. |
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
Note 3 Analysis of Incoming Resources
| Note 3 Analysis of Incoming Resources | ||
|---|---|---|
| 2020 | 2019 | |
| £ |
£ | |
| Voluntary Income | 4016 | 1272 |
| Activities for Generating Funds | 896 | 3239 |
| Investment Income | - | 375 |
| payments | ||
| Income Resources from Charitable Activities | 100750 | 99475 |
| Other Incoming Resources – Covid Grants & CJRS | 17477 | - |
| Note 4 Analysis of Resources Expended | ||
| 2020 | 2019 | |
| £ |
£ | |
| Costs of Generating Voluntary Income | - | - |
| Charitable Activities | 101646 | 118561 |
| Governance Costs | 2463 | 15493 |
Note 5 Details of Certain Items of Expenditure
| 5.1 | Directors' Expenses | ||
|---|---|---|---|
| 2020 | 2019 | ||
| £ |
£ | ||
| Number of Directors who were paid expenses | NONE | NONE | |
| Total | Amount Paid | NONE | NONE |
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
5.2 Fees for Examination of the Accounts
| Independent Examiners Fees for reporting on the Accounts Other Fees paid to the Independent Examiner Total paid to independent examiner |
2020 2019 £ £ 904 998 - 295 |
|---|---|
| 904 1293 |
Note 6 Paid Employees
| 6.1 Staff Costs Gross Wages, Salaries and Benefits in Kind Employer's National Insurance Costs (net of employment allowance) Employer's Pension Contributions |
2020 2019 £ £ 77190 83524 1824 3799 1570 1704 |
|---|---|
| 80584 89027 |
6.2 Average number of full-time equivalent Employees in the Year
| 2020 | 2019 | |
|---|---|---|
| s of the Charity in which the employees work | ||
| Client Care | 4 | 4 |
The parts of the Charity in which the employees work
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
Note 7 Tangible Fixed Assets
| 7.1 Cost |
|||||
|---|---|---|---|---|---|
| Freehold Land | Other Land | Motor Vehicles | Fixtures, | ||
| And Buildings | and Buildings | Fittings and | |||
| Equipment | Total | ||||
| £ | £ | £ | £ | £ | |
| Balance brought forward | 37803 | 3663 | 10995 | 47131 | 99592 |
| Additions | |||||
| Disposals | |||||
| Balance carried forward | 37803 | 3663 | 10995 | 47131 | 99592 |
| 7.2 Accumulated Depreciation and Impairment Provisions |
|||||
| * Basis | SL | SL | SL | SL | |
| ** Rate | 2% of Buildings | 15% | 26.7% | 25/331/3% | |
| Balance brought forward | 9822 | 3662 | 10994 | 46858 | 71336 |
| Charge for Year | 527 | 270 | 797 | ||
| Disposals | |||||
| Balance carried forward | 10349 | 3662 | 10994 | 47128 | 72133 |
| 7.3 Net Book Value |
|||||
| Brought forward | 27981 | 1 | 1 | 273 | 28256 |
| Carried forward | 27454 | 1 | 1 | 3 | 27459 |
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
Note 8 Debtors and Prepayments
| Note 8 Debtors and Prepayments | |
|---|---|
| Analysis of Debtors Trade Debtors Corporation Tax Other Debtors Prepayments and Accrued Income Total |
Amounts falling due Amount falling due after within one year more than one year 2020 2019 2020 2019 £ £ £ £ 2306 8647 - - - - - - - - - - 320 315 - - |
| 2626 8962 - - |
Note 9 Creditors and Accruals
| Note 9 Creditors and Accruals | |
|---|---|
| Analysis of Creditors Trade Creditors Other Creditors Other Taxation & Social Security Accruals and Deferred Income Total |
Amounts falling due Amounts falling due after within one year more than one year 2020 2019 2020 2019 £ £ £ £ 1523 13960 - - 305 307 - - - 1410 - - 1100 1996 - - |
| 2928 17673 - - |
Note 10 Endowment and Restricted Income Funds
12.1 Fund held
-
permanent endowment funds (PE);
-
expendable endowment funds (EE); and
-
restricted income funds, including special trusts, of the charity (R).
Fund Name
New Building and Fixtures and Fittings Fund
Type (PE, EE or R
R
Purpose and Restrictions
To buy premises at Devonport and private Fixtures and Fittings
HEADWAY, PLYMOUTH
Notes to the Accounts for the year ended 31[st] December, 2020
(continued)
Note 11 Movement of Major Funds
Fund Balances Fund Balances Fund Name Brought forward Outgoing Resources Carried forward £ £ £ New Building and Fixtures 19509 527 18982 and Fittings Fund
HEADWAY , PLYMOUTH
Income and Expenditure Account For the year ended 31[st] December, 2020 (for management purposes)
| Income Donations Received Meals, Social Events, Fund Raising & Sale of Goods Client Services - Social Services - Private Grants relating to COVID incl Furlough Less :-Expenditure Surplus/(Deficit) for the Year Balance Brought Forward Balance Carried Forward |
Unrestricted Restricted Funds Funds Total £ £ £ 4016 4016 896 896 83719 83719 17031 17031 17477 17477 |
|---|---|
| 123139 123139 103582 527 104109 |
|
| 19557 (527) 19030 80343 19509 99852 |
|
| 99900 18982 118882 |
HEADWAY , PLYMOUTH
Income and Expenditure Account For the year ended 31[st ] December, 2020 (for management purposes)
| Expenditure Repairs, Renewals Canteen, Food & Consumables Postage & Stationery Motor & Travel Expenses Light, Heat & Telephone Rates & Water Cleaning Volunteer Costs Sundries Insurances Wages incl. Employers N.I.C & NEST Training & DBS Consultancy Fees Accountancy Equipment Costing less than £500 per item Additional Costs relating to Covid Depreciation of Fixed Assets |
Unrestricted Restricted Funds Funds Total £ £ £ 173 173 2148 2148 694 694 2071 2071 4422 4422 1642 1642 323 323 3105 3105 750 750 1630 1630 80584 80584 340 340 1559 1559 904 904 757 757 2210 2210 270 527 797 |
|---|---|
| 103582 527 104109 |