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|