# Annual Report 2023
Headway Plymouth
Charity No : 1150786
ceo@headwayplymouth.org.uk
## 2023 in review
## Our Details
Company Number: 8101252
Charity’s Registered Number: 1150786
Charity’s Registered Office: Headway Plymouth Headway House Devonport Plymouth PL1 4RJ
The Charity’s Incorporation was finalised with effect from 17 April 2013.
The Charity’s governing document is the Articles of Association.
## Our Mission
Headway Plymouth’s mission is to enable those with an acquired brain injury (and their families and carers) in Plymouth and surrounding areas to live independent lives.
## Chair’s Statement
I was delighted to take up the role of Chair during the year.
As can be seen from this report, an awful lot has happened during the year – some good and some more challenging.
We continue to operate in a difficult environment, however the changes we have made to the Charity have given us a fantastic foundation upon which to build.
Notwithstanding some challenges, we have been able to preserve our service to those who need it most. Indeed, we have looked to build on these.
During the year we commenced on a refurbishment project for the centre – which was very much needed. As can be seen from the photos, the outcome is a really bright and welcoming centre. Craig and the team, as well as the army of volunteers, have done an amazing job.
We also embarked on our most exciting project yet – the creation of a hospital liaison project. This is to support those who have suffered an ABI during and following their discharge from hospital – a gap in provision we have all seen. Whilst it is early days, I am really pleased with the progress to date.
We have worked hard during this year to diversify our income. Whilst we are extremely grateful to our partners in health and social care, being reliant on them for all of our income makes us vulnerable. We therefore identified that we need to build our financial resilience and we have worked hard on this over the past 12 months, with good results being achieved.
I look forward to the years ahead with more optimism than I can ever remember for the Charity. We have fantastic people working with us, taking the Charity forwards. These really are exciting times.
**Robert Antrobus - Chair**
## 2023
## in review
## Our Trustees
The Charity’s Trustees changed during financial year ending December 2023.
Craig Butler resigned as a trustee/director was interviewed for and appointed as Chief Executive Officer of the Charity
Robert Antrobus became the Chair of the board of Trustees
## Trustees
Robert Antrobus - Chair Hilary Dicks - Vice Chair Karen Walker - Treasurer Simon Parford - Trustee
Craig
Hilary Dicks joined the board of Trustees and became Vice Chair of the board of Trustees
Karen walker remained as Treasurer
Simon Parford remained as a Trustee
## Staff
Craig Butler - CEO
Peter Olver - Operations Manager Jonathan Self - Support Team Amy Edwards - Support Team
Peter
## 2023 in review
## Our Accountants Solicitors and Bankers
The Charity’s Accountants remained as Dawe Hawken and Dodd, Chartered Certified Accountants of Callington, Cornwall.
The Charity banks with NatWest Bank of 12-16 Old Town Street Plymouth PL1 1DG
The Charity’s Solicitors remained as Wolferstans of Deptford Chambers, 60-66 North Hill, Plymouth, PL4 8EP.
The Charity is a Real Living Wage Employer and is reulated by the Fuindraising Regulator
## Spring Highlights
## Sunmer Highlights
We continued the renovation of the interior of the centre, decluttering and repainting to create a clean and fresh environment for our clients and team
We secured our amazing grant from The Claire Milne Trust to fund the recruitment of an OT to lead our hospital liaison project
## Autunm Highlights
## Winter Highlights
We recruited Craig to lead the Charity as CEO and also promoted Pete to become our Operations Manager. We developed our three year business plan in partnership with the trustees and team
We were able to remove the eyesore that was our rotting portacabin and the transformation of the exterior of the Charity began in earnest
**----- Start of picture text -----**
50%
**----- End of picture text -----**
...of relationships end after an ABI
**----- Start of picture text -----**
60%
**----- End of picture text -----**
...of prisoners likely to have an ABI
## **2023**
## Details
## Projects
**To restructure the leadership of the Charity to position it to change, grow and diversify**
**Management**
**To reach out and forge new partnerships in our community**
**Partnerships**
**To diversify our funding streams away from exclusive reliance on statutory funding**
## **Funding**
every 90secs
...someone admitted to hospital with an ABI
## Outcome
- **New Leadership Team in place Delivering comprehensive change in ethos and services**
- **Stronger links with Health and Adult Social Care Enhanced partnerships in Education A wealth of new collaborators in the Charity/VCSE sector**
- **New grant funding income from a number of sources Corporate partnerships creating sponsored income Fundraising challenges and events taking place**
## Our Services
For the early part of the year, the Charity continued to concentrate its efforts on the provision of day opportunity services to people funded by Plymouth City Council (Adult Social Care).
There remained concern that the Charity was not maximising the opportunities that existed for diversification and growth through greater collaboration with statutory and other services - set against the background of a significant cut in statutory funding in early 2023.
The Board were keen to move the Charity away from a traditional day-centre model and look to ways to raise our profile locally and to cement our reputation for specialist ABI rehabilitation.
There was a renewed focus upon driving new clients into the Charity either with longstanding but unsupported ABI or those who had recently suffered an ABI and who could be supported at the very outset of their brain injury journey.
Discussions were reopened with Health and Adult Social Care with a view to the creation of a Hospital Liaison Project that would see a Headway Plymouth appointed Occupational Therapist working closely as part of the team at Derriford and Mount Gould Hospitals (both centres of excellence for ABI rehab in the South West).
More recently, we have introduced a commissioned 1:1 home and community enablement and outreach service that sees our team supporting clients in their homes and in their community.
At the same time, we introduced ourselves to the huge community of other Charities, Voluntary, Community and Social Enterprise Organisations in and around Plymouth - whose aims and services aligned with ours - for example, in terms of supporting welfare benefits, housing, debt, mental health and domestic violence or justice issues.
## Our Funding
The Charity has, for many years, remained heavily reliant upon statutory funding - principally from Plymouth City Council - but also from Devon County Council and Cornwall County Council.
The board previously recognised the risks of this “ _eggs in one basket_ ” approach and were keen to diversify the Charity’s income streams - particularly given:
- The cut in income from PCC early in 2023
- The nature of the existing PCC contract (now to be renewed in April 2025) The financial position of many Local Authorities and ICBs around the country
The Charity sought to establish new (but traditional) income streams - initially through corporate sponsorship, grant funding and fundraising challenges - with a later focus on general fundraising activities, events, legacy giving and regular donations.
2023 saw early successes with grant funding (Claire Milne) and also collaboration with local legal businesses. We are delighted to say that this has moved forward apace in 2024 with new corporate funding, successful grant bids and some excellent fundraising efforts.
This new approach to income generation will continue and develop as our experience (and evidence base) grows.
We are now registered and accredited with The Fundraising Regulator.
## Our Team
In July the board concluded that the ongoing full-time employment of the existing manager was not sustainable. A strategy review was undertaken and it was resolved to reduced the operational hours of the service from 4 days to 3 days per week. The manager was given notice and the decision was made to create a Chief Executive Officer role (21 hours) as well as a new Operations Manager role (21 hours).
Employees were invited to agreed to reduction in their contractual hours to 21 hours per week. Out of their continued loyalty to the charity, they agreed to do so.
Following a comprehensive recruitment process, Craig moved from the board to an employed role - responsible for the strategic development of the Charity, profile and reputation building, new client development, diversification of service delivery and exploring new income streams.
Peter was promoted to Operations Manager to oversee the day to day functions of the Charity.
Jonathan was retained as an experienced support worker - a long standing familiar face for the clients, set against the background of change.
Amy was recruited as another support worker. She is an energetic and bright personality, loved by the clients and a great candidate for development.
Naomi joined the team as our grant funded OT, leading the hospital liaison project.
We have continued to support Plymouth University and Marjon receiving placement students across the academic year and are now able to offer a more diverse and fulfilling experience at the Charity - adding significant value to their studies. We are working hard to secure new and regular volunteers.
We began a search to expand and diversify the board of Trustees. There has been marked success in this area in 2023 and there will be more to report in 2024.
Finally, we believe in paying our team a fair wage. We are now accredited Living Wage Employers and our lowest hourly rate is 50 pence per hour above the “ _real living wage_ ”
## Our Space
We have renovated the inside of the centre, creating a light and bright space with less clutter and all round better disability access. We have a new and smaller dedicated manager’s office creating new space for a quiet room in our building for peaceful activities, private conversations and relaxation.
We progressed the development of the outside space - seeing the long awaited removal of our portacabin which, overnight, transformed the appearance of the building, allowed more natural light inside and created a wonderful new view of the wildflower meadow area of Devonport Park.
We have established relationships with local horticultural charities and groups (as well as large local corporates, for example, the DWP and Babcock) who have provided volunteers to manage our garden space and assist with interior and exterior renovations.
Our building suffered from being an inconspicuous “battleship grey” with poor signage and no presence or profile within Devonport or the wider city - despite being in a location that benefits from vast numbers of vehicles passing every day - as well as significant pedestrian footfall. Plans were put in place to repaint the building in a vibrant colour with plentiful new, larger and brighter signage.
We are also working with Plymouth City Council’s Green Communities Team and the Green Devonport Partnership to explore the prospect of “co-stewarding” additional land to the side of our building - with a view to large scale redevelopment to create a relaxing outside space for the team and clients to sit, carry out gardening activities and some gentle exercise (but also create an eco-garden that can be shared with the local school and wider community)
## Our Partners
It was recognised that the Charity had, historically, operated in a “bubble.” There was poor engagement with any services outside of the four walls of the building and it was going to be crucial for the Charity to reach out, rebuild trust, restore confidence and engage with a new group of potential partners and collaborators, including:
Statutory - We have worked tirelessly to engage with our health and social care funders. Relationships and confidence are, we believe, fully restored. This is seen in the implementation of the hospital liaison project, newly commissioned 1:1 community enablement contracts and our partners’ specialist teams looking to us for training in acquired brain injury.
Corporate - We are working with new corporate partners to establish new and mutually beneficial relationships. New incomes streams are being delivered by a number of valued collaborators and companies are proving keen to work with us on their own CSR and ESG policies - offering valuable time and services from volunteers and teams with spare capacity
Education - We continue to work with Plymouth University, Marjon , Exeter University Business School, City College Plymouth and the Peninsula Medical School to place students and volunteers. Plymouth University also support our research project - looking at the outcomes of our hospital liaison project.
Charity and VCSE - We are now working with a number of other charities in the area to signpost new clients to our services and then supplementing our clients through supported signposting back to them. We are working with environmental and mental health collaboratives and food distribution charities.
Membership/Affiliates - We are members of a number of partner organisations that ensure our good governance, fair pay, ethical fundraising and shared best practices in the charity sector.
## Our Clients
We know that, tragically, many of our clients experience isolation and loneliness with clients reporting that they stay in bed and don't go out in between visits or centre support. Headway Plymouth assists clients to make friends, build community and not feel so alone.
Clients are supported to access their community and are provided a stigma free space in which to interact. A group of individuals who all experience communication difficulties were empowered to be more independent, make friends and access their community
Many clients who have been newly injured learn to manage their fatigue so that they understand how to manage their time and energy levels. We use seated exercise and support clients to access the gym and remember their exercises so that physical recovery opportunities are optimised.
We build a support system around the individual person so that they can focus on what matters to them and what supports them in their identity. We help families understand the changes in role and personality.
We work with clients to manage the everyday. To overcome memory difficulties by using a range of assistive technologies. We support clients to express and process their thoughts and emotions using food, music, storytelling, art, craft and conversation. Now we want to focus more on physical wellbeing and gentle activity.
We work with an individual on their strengths and identify through adjustments and practice to make progress. We agree a set of personalised outcomes which are reviewed and updated quarterly.
We have introduced a range of new client group activities (both in the centre and in the community) using experienced external leaders, which are designed to optimise physical, cognitive, behavioural and emotional rehabilitation.
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## Our Impact
We have been keen to improve how we collect data and evidence our impact and are committed to developing this going forward. We intend to do this by introducing new CRM and service delivery software that will allow us to simply, but accurately, record where our clients come from, how many clients and families we support, how we support them and how well we succeed in improving lives after brain injury.
We are working with Plymouth University to formally research and review our activities - gathering quantitative and qualitative evidence to prove our efficacy in a range of services. That formal research will conclude at the end of 2024 - to be published in the spring of 2025.
We have succeeded in raising awareness of the presence of the Charity in Plymouth and the surrounding area - meeting with new partners and explaining what we can do and how we can support their ABI clients.
Clients with historic injuries who are being supported by other groups are now being introduced to us so that we can deliver specialist ABI rehabilitation aimed at rebuilding self awareness, restoring confidence and, ultimately, independent living.
We are now working with clients and families at the very start of their ABI journey. We are supporting, advising, educating and signposting in an effort to reduce readmissions, reduce statutory costs, support relationships and families. We facilitate discussion around return to work or volunteering.
This early intervention serves to significantly reduce or divert the crises that typically affect an ABI survivor - like family breakdown, unemployment, debt, mental health issues, substance abuse , criminality and suicidal ideation.
## Our 2023 Finances
2023 was a strange and difficult year for Headway Plymouth. The self analysis and introspection of the pre and post covid era continued.
Hard decisions had to be made if the Charity was to, firstly, survive, then change, then grow and flourish.
In 2023, we struggled financially for a number of reasons - leading to a year end deficit. This was largely due to:
An almost one third drop in commissioned statutory income early in the year;
- Restructuring costs.
The early costs of carrying out essential maintenance and repairs at Headway House.
In response to this, we worked hard to develop our three year business plan.
At the end of 2023, we looked at our performance in the year and set out a challenging but realistic budget that would set the tone and framework for our transformation in 2024.
Our new leadership team immediately developed their own financial management and budgeting skills - working with new new financial management software and a skilled external bookkeeper to take charge of and be constantly vigilant as to our financial position.
We developed the use of a risk register so that we could review (on a RAG report basis) the risks and challenges we faced and then take steps to mitigate against those risks. This would move us into a place where our partnerships, contracts and financial position were shored up - creating a secure platform from which we could change and grow.
## Our Future
What is profoundly reassuring is that the changes made in the middle of 2023 have proved to be highly effective in the “ground up” re-imagination of the Charity and the successes seen in 2024.
Our client base is growing week on week with new referrals from Health, Adult Social Care, collaborating charities and private referrers (case managers and the legal sector).
The centre is now a bright and vivid social hub. A place for our ABI clients to be themselves and offer respite to their carers. It is hive of activities and education. It is a learning base for students.
Growth in clients will lead us to imminently reopen on a fourth day as we move to create peer groups for young ABI survivors, a women's’ and veterans’ group as well as groups for families and carers to share their experiences and learn.
Our hospital liaison service is thriving and has been immensely well received by patients, families and, of course, overstretched healthcare teams. It is hoped that the local ICB will, through our research, see the value of commissioning this service for the long term.
Our community enablement service will expand - requiring new staff and their proper training.
New projects will include Justice (working with police, prison and probation officers). We also envisage a neuro-toxic ABI service supporting the most challenging of clients in new and diverse ways.
Our environmental focus will continue as we develop our outside space, creating a biodiverse, mindful, space that will improve carbon sequestration and mitigate against flooding.
With new funding from the VCSE Energy Efficiency Scheme, we will install new solar and other energy efficient equipment to move towards carbon neutrality and reduce fuel costs
We will continue to develop all our relationships that support other groups, drive clients and families to us and generate much need funds to support our ongoing growth.
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## Finances
|**CURRENT ASSETS**|**CURRENT ASSETS**|||
|---|---|---|---|
|**Total**|||£82,959|
|**LIABILITIES**||||
|**Total**|||£4,268|
|**ANALYSIS**|2022||2023|
|**Income**||||
|**Statutory**|£108,528||£73,860|
|**Grants**||£0|£12,500|
|**Expenditure**||||
|**Salaries**|£70,832||£80,454|
## Financial Summary y/e 2023
£98,280 £109,852 £11,572 Income Expenditure Deficit
## Statement and
## Reserves Policy
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 operating costs - or approximately £50,000.00 for this purpose.
The Trustees (who are also the directors of Headway Plymouth for the purpose of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently; observe the methods and principles ni the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions of Section 419(2) of the Companies Act 2006 relating to small companies.
# We'd like to thank all our partners and donors for their generous support
## Everyone deserves a place to **feel safe**
Headway Plymouth remains committed to improving lives after acquired brain injury. The work we have done in the last twelve months places us in a fantastic position to support more people in new and exciting ways.
ceo@headwayplymouth.org.uk www.headwayplymouth.org.uk 01752 550559
Headway House Park Ave PL1 4RJ
## **HEADWAY, PLYMOUTH**
## **YEAR ENDED: 31[st] DECEMBER, 2023**
**DAWE, HAWKEN & DODD** Chartered Certified Accountants Callington, Cornwall.
**2.**
## **Independent Examiners Report to the Directors of Headway, Plymouth on the Accounts for the year ended 31[st] December, 2023**
We report on the accounts for the year ended 31[st] December, 2023 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.
## **Andrew Farr FCCA**
**Dawe, Hawken & Dodd, Chartered Certified Accountants, 52 Fore Street, Callington, Cornwall. PL17 7AJ**
Dated: 26th June, 2024
**3**
## **HEADWAY, PLYMOUTH**
## **Statement of Financial Activities for the year ended 31[st] December, 2023**
|**Incoming Resources (Note 3)**
**Incoming Resources from Generated Funds**
Voluntary Income
Activities for Generating Funds
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**
**2023**
**2022**
**Funds**
**Income Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
5392
-
5392
6305
6495
-
6495
5995
33
-
33
-
73860
-
73860
108528
12500
-
12500
1503|
|---|---|
||98280
-
98280
122331|
||480
-
480
-
100441
527
100968
102126
8404
-
8404
11721|
||109325
527
109852
113847|
||(11045)
(527)
(11572)
8484
98363
17928
116291
107807|
||87318
17401
104719
116291|
**4.**
## **HEADWAY, PLYMOUTH**
## **Balance Sheet as at 31[st] December, 2023**
|**Unrestricted**
**Restricted**
Note
**Funds**
**Income Funds**
**£**
**£**
**Fixed Assets**
Tangible Assets
7
8627
17401
**Current Assets**
Debtors
8
2450
-
Cash at Bank and in Hand
80509
-
**Total Current Assets**
82959
-
**Creditors:**Amounts falling due
within one year
9
4268
-
**Net Current Assets**
78691
-
**Total Assets less Current Liabilities**
87318
17401
**Creditors: **Amounts falling due
after one year
9
-
-
**Net Assets**
87318
17401
**Funds of the Charity**
Unrestricted Funds
Restricted Income Funds
10
**Total Funds**
Signed by two Directors on
Signature
Print Name
behalf of all the Directors
Robert Antrobus
Karen Walker|**Unrestricted**
**Restricted**
**Funds**
**Income Funds**
**£**
**£**
8627
17401|**2023**
**2022**
**Total**
**Total**
**£**
26028
26710|
|---|---|---|
||2450
-
80509
-|2450
1077
80509
91152|
||82959
-|82959
92229|
||4268
-|4268
2648|
||78691
-|78691
89581|
||87318
17401
-
-|104719
89581
-
-|
||87318
17401|104719
116291|
|||87318
98363
17401
17928|
|||104719
116291|
|||Date of Approval
21 August 2024
21 August 2024|
**5.**
## **HEADWAY, PLYMOUTH**
## **Notes to the Accounts for the year ended 31[st] December, 2023**
## **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.
**6.**
## **HEADWAY, PLYMOUTH**
## **Notes to the Accounts for the year ended 31[st] December, 2023**
(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.
**7.**
## **HEADWAY, PLYMOUTH**
## **Notes to the Accounts for the year ended 31[st] December, 2023**
(continued)
## **Note 3 Analysis of Incoming Resources**
|**Note 3 Analysis of Incoming Resources**|||
|---|---|---|
||**2023**|**2022**|
||**£**
|**£**|
|Voluntary Income|5392|6305|
|Activities for Generating Funds|6495|5995|
|Investment Income|33|-|
|Income Resources from Charitable Activities|73860|108528|
|Other Incoming Resources – Grants|12500|1503|
|**Note 4 Analysis of Resources Expended**|||
||**2023**|**2022**|
||**£**
|**£**|
|Costs of Generating Voluntary Income|480|-|
|Charitable Activities|100968|102126|
|Governance Costs|8404|11721|
|**Note 5 Details of Certain Items of Expenditure**|||
|---|---|---|
|**5.1**
**Directors' Expenses**|||
||**2023**|**2022**|
||**£**
|**£**|
|Number of Directors who were paid expenses and consultancy fees|1|NONE|
|Total Amount Paid|£1,680|NONE|
**8.**
## **HEADWAY, PLYMOUTH**
## **Notes to the Accounts for the year ended 31[st] December, 2023**
(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**|**2023**
**2022**
**£**
**£**
1020
990
611
446|
|---|---|
||1631
1436|
## **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
**6.2**
**Average number of Employees in the Year**
The parts of the Charity in which the employees work
Client Care|**2023**
**2022**
**£**
**£**
80454
70832
1811
908
1396
1424|
|---|---|
||83661
73164|
||**2023**
**2022**
3
3|
**9.**
## **HEADWAY, PLYMOUTH**
## **Notes to the Accounts for the year ended 31[st] December, 2023**
(continued)
## **Note 7 Tangible Fixed Assets**
## **7.1 Cost**
|**7.1**
**Cost**|||||
|---|---|---|---|---|
||**Freehold Land**|**Other Land**|**Fixtures,**||
||**And Buildings**|**and Buildings**|**Fittings and**||
||||**Equipment**|**Total**|
||**£**|**£**|**£**|**£**|
|Balance brought forward|37803|3663|42826|84292|
|Additions|-|-|-|-|
|Disposals|-|2500|-|2500|
|Balance carried forward|37803|1163|42826|81792|
|**7.2**
**Accumulated Depreciation and Impairment Provisions**|||||
|* Basis|SL|SL|SL||
|** Rate|2% of Buildings|15%|25/331/3%||
|Balance brought forward|11403|3662|42517|57582|
|Charge for Year|527|-|155|682|
|Disposals|-|2500|-|2500|
|Balance carried forward|11930|1162|42672|55764|
|**7.3**
**Net Book Value**
Brought forward
Carried forward|26400
1
309
26710|
|---|---|
||25873
1
154
26028|
**10.**
## **HEADWAY, PLYMOUTH**
## **Notes to the Accounts for the year ended 31[st] December, 2023**
(continued)
## **Note 8 Debtors and Prepayments**
|**Analysis of Debtors**
Trade Debtors
Other Taxation & Social Security
Other Debtors
Prepayments and Accrued Income
Total
**Note 9 Creditors and Accruals**
**Analysis of Creditors**
Trade Creditors
Other Creditors
Other Taxation & Social Security
Accruals and Deferred Income
Total|**Amounts falling due**
**Amount falling due after**
**within one year**
**more than one year**
**2023**
**2022**
**2023**
**2022**
**£**
**£**
**£**
**£**
1840
1077
-
-
290
-
-
-
320
-
-
-
-
-
-
-|
|---|---|
||2450
1077
-
-|
||**Amounts falling due**
**Amounts falling due after**
**within one year**
**more than one year**
**2023**
**2022**
**2022**
**2021**
**£**
**£**
**£**
**£**
403
-
-
-
1825
590
-
-
-
908
-
-
2040
1150
-
-|
||4268
2648
-
-|
## **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**
**Type (PE, EE or R**
New Building and Fixtures and Fittings Fund R
## **Purpose and Restrictions**
To buy premises at Devonport and private Fixtures and Fittings
**11.**
## **HEADWAY, PLYMOUTH**
## **Notes to the Accounts for the year ended 31[st] December, 2023**
(continued)
## **Note 11 Movement of Major Funds**
**Fund Balances Fund Balances Fund Name Brought forward Outgoing Resources Carried forward £ £ £** New Building and Fixtures and Fittings Fund 17928 (527) 17401
## **HEADWAY , PLYMOUTH**
## **Income and Expenditure Account For the year ended 31[st] December, 2023**
|**Income**
Donations Received
Meals, Social Events & Fund Raising
Client Services - Social Services
- Private
Grants Received
Interest Received
**Less :-**Expenditure
**Surplus/(Deficit) for the Year**
Balance Brought Forward
Balance Carried Forward|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Total**
**£**
**£**
**£**
5392
-
5392
6495
-
6495
63578
-
63578
10282
-
10282
12500
-
12500
33
-
33|
|---|---|
||98280
-
98280
109325
527
109852|
||(11045)
(527)
(11572)
98363
17928
116291|
||87318
17401
104719|
## **HEADWAY , PLYMOUTH**
## **Income and Expenditure Account For the year ended 31[st ] December, 2023**
|**Expenditure**
Repairs, Renewals
Canteen, Food & Consumables
Postage, Software & Stationery
Motor & Travel Expenses
Light, Heat & Telephone
Rates & Water
Cleaning & Waste Removal
Volunteer Costs & Fundraising Expenses
Sundries
Insurances
Wages incl. Employers N.I.C & Pension
Consultancy Fees
Accountancy
Bank Charges
Depreciation of Fixed Assets
Removal of Portacabin|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Total**
**£**
**£**
**£**
193
-
193
1822
-
1822
1619
-
1619
886
-
886
3503
-
3503
2048
-
2048
747
-
747
480
-
480
683
-
683
1246
-
1246
83661
-
83661
6773
-
6773
1631
-
1631
228
-
228
155
527
682
3650
-
3650|
|---|---|
||109325
527
109852|
Inde
endent Examiners Re
ort
to the Directors of Headwa
pi
mouth
on the Accounts for the
ear ended 31" December 2023
We report on the accounts for the year ended 31, December, 2023 which are set out on pages 4 to 12.
Respective Responsibilities of the Directors and Independenl Examiners
The charity's dir¢ctors Consider that an audii is not r¢quired 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 wheiher particular matters have come to our attention.
Basis of Independent Ex2min¢rs' Statement
Our examination was carrled 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 managem¢nt committee concerning any
such rnatters. The procedures undertaken do not provide all the evidence that would be required in a
full audiL and consequently we do not express an audit opinion on the Accounts.
Ind¢p¢nd¢nt Examiners, Statement
In connection with our examination. no matters have come to our attention:
l) 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.
Andrew Farr FCCA
Daive, Hawken & Dodd,
Chartered Certified A¢¢ountants,
52 Fore Street.
Callington,
Corjhwall.
PL17 7AJ
Dated= 26th June, 2024