**REGISTERED COMPANY NUMBER: 08107352 (England and Wales) REGISTERED CHARITY NUMBER: 1151708**
**Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2021 for Headway Lincolnshire**
Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG
**Headway Lincolnshire**
**Contents of the Financial Statements for the Year Ended 30 June 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|5|
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**||8||
|**Notes to the Financial Statements**|9|to|16|
|**Detailed Statement of Financial Activities**||17||
**Headway Lincolnshire**
## **Report of the Trustees for the Year Ended 30 June 2021**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **About Us**
Headway Lincolnshire is a local registered charity that aims to provide information and understanding for people with brain injury and their families and carers, increase public awareness and knowledge of head injury, campaign for better health and social care for the head injured and their carers and participate in activities that will reduce the incidence of head injury.
Since 1987 we have been helping people to live as independently as possible in their communities helping them achieve their full potential.
Brain injury can affect anyone, at any time and Headway Lincolnshire, an autonomous charity, supports individuals and their families through these life-changing events.
Wherever you live in Lincolnshire, we can support you either at one of our social support groups, in the community or at home.
We work closely with our health and social care colleagues and other agencies to ensure services are as seamless as possible.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
We aim to provide quality support to those affected by acquired brain injury living in Lincolnshire.
Our mission is to promote awareness and understanding of all aspects of acquired brain injury and its prevention. To provide information, support and services to people with brain injury, their families and carers and relevant professionals.
The Charity's strategic objectives are as follows:
1. To support those who are resident in Lincolnshire who have suffered a brain injury, their families, carers and other related professionals by the provision of information and support;
2. To increase awareness of understanding of brain injury and its effects; and
3. To facilitate opportunities for a positive and fulfilled life following a brain injury, to include social interaction and inclusion.
Page 1
**Headway Lincolnshire**
## **Report of the Trustees for the Year Ended 30 June 2021**
## **OBJECTIVES AND ACTIVITIES**
## **Significant activities**
1. Providing the services of a Co-ordinator and Development Officer to assist in giving relevant information to those with brain injuries, their families and carers throughout the county.
2. Providing social and educational activities and meetings for those with brain injuries, their families and carers across the county.
3. Raising the profile of the effects of head injury in the local media and at venues countywide.
4. Providing education on the effects of brain injury to family and other carers.
5. Liasing with the hospital rehabilitation teams and social care professionals to try to promote joint working in the care of brain injured patients on hospital discharge.
6. Campaigning and lobbying of local NHS trusts, CCG's, local authorities and agencies for the provision of better services for those in Lincolnshire with head injuries.
7. Monitoring the number of people supported by the service and how effective that support has been.
8. Assessing outcomes of education courses.
9. Assessing feedback on social and other activities.
10. Assessing effectiveness of campaigning activities.
11. Reviewing all activities for effectiveness and deciding for the future what services to provide to ensure maximum positive impact on those we support, and to ensure the Charity fulfils its objectives.
12. Creating a business plan to ensure the long term sustainability of the Charity and the services it provides.
13. Ensuring appropriate policies and procedures are in place to maintain the safety of staff, volunteers and those supported.
14. Raising funds by applying for grants and other income streams to ensure that services can be sustained, consolidated, expanded and improved.
## **Public benefit**
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit.
Page 2
**Headway Lincolnshire**
## **Report of the Trustees for the Year Ended 30 June 2021**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
At present, Headway Lincolnshire provides the following services to those affected by acquired brain injury in Lincolnshire, be that individual sufferers, their families and carers, or professionals working in this field.
Initial referral to the Co-ordinator and Development Officer (DPO) by individual suffers, their families and carers, or professionals, by telephone, email and social media.
Provision of information/advice, including self-help materials and National Nurse-led helpline, local telephone contact with the DPO and HWL website.
Signposting to additional services where appropriate, e.g. Rehabilitation Consultants, Neuropsychology, Total Voice Advocacy, Carers First, OTs, Lincs to Advice, etc.
Hospital visits as requested made by the DPO to provide support.
Educational group sessions for individual sufferers, their families and carers by implementation and delivery of a six week programme supported by relevant brain injury professionals.
Volunteer-led social activities e.g. Monthly social meetings, bowling, trips on the Newark Crusader, coach outgoings, social gatherings and Christmas lunch.
The Charity has employed a DPO on a part-time basis up until May 2016, when the additional funding received from the Bromhead Trust enabled the Charity to fund additional hours so that the post effectively became full-time. The DPO role includes giving relevant information to and supporting those with brain injuries, their families and carers throughout the extensive County of Lincolnshire.The Bromhead Trust grant ended in May 2020. A grant from East Community Fund/Grantscape was secured for £20,000 over 24 months starting January 2021.
A telephone helpline for those affected by brain injury is provided, and support has also been given by email, social media, support groups, home visits, clinics at Lincoln County Hospital, ward visits and brain injury education groups.
Referrals have been received from and made to other services, to include Neuropsychology, Occupational Therapy, Rehabilitation Clinics and Consultants, Adult Social Care and crisis teams, Rethink and respite associations, benefit advisors, solicitors, Peter Hodgkinson Centre, LPFT, the Wellbeing services and Physiotherapists.
In 2019 we secured a grant from the Bromhead Trust to fund counselling for carers over 2 years with a registered Counsellor. This started as face to face but converted to virtually due to the Covid-19 pandemic and a counselling group facilitated by our DPO.
Volunteers have been recruited and trained to help, lead and support groups in Lincoln, Grantham, Spalding and Boston which all meet regularly. They also assist with fundraising and awareness, giving presentations and assisting with home visits. They have benefitted from Headway UK and attended training courses.
Details of the outcomes of our projects, the outcomes and views of our members from the funding from the Bromhead Medical Charity can be seen on the next page.
For further details, resources or events please see our website at **www.headwaylincolnshire.org.uk.**
## **Impact of Coronavirus**
Due to the Covid-19 pandemic and lockdown, it became necessary for all of our services to become remote service by Zoom meetings. This includes the monthly support group social meetings and initial referrals were conducted by telephone or Zoom meetings.
We identified that many of our service users would feel even more isolated during the pandemic and accordingly developed and implemented "Together from Home" project to keep in contact with our members. This enabled us to keep in regular contact with people affected by brain injury in Lincolnshire. We achieved this by producing and sending well being packs and activity packs, holding Laughter Yoga Therapy and Laughter Therapy virtually and delivered Afternoon Tea to our members with a virtual Christmas quiz in lieu of our regular Christmas Lunch.
We continue to provide wellbeing checks by telephone, text and Zoom and recommenced face to face meetings and social groups at the beginning of 2021.
As well as our social support group sessions on Zoom, we have continued to provide a monthly quiz or bingo evening. These continue to be well attended and service users have asked for these to be continued.
Page 3
**Headway Lincolnshire**
## **Report of the Trustees for the Year Ended 30 June 2021**
## **Impact of Coronavirus (continued)**
Social media has also been good to be able to continue to engage with people during lockdown and we use Facebook, LinkedIn and Twitter.
## **Fundraising activities**
We continue to undertake our fundraising activities, including entering runners for the Great North Run and London Marathon, and continue to run race nights and a Christmas craft and gift fayre remotely.
## **FINANCIAL REVIEW**
## **Reserves policy**
At the year end , the Charity had unrestricted funds of £40,718 (2020: £49,252) and restricted funds of £60,286 (2020: £42,150).
Unrestricted reserves includes £19,807 (2020: £19,807) which has been designated by the trustees to be used to preserve the role of the Co-ordination and Development Officer for a period of 18 months. This role is key to the charity to carry out a large proportion of its charitable activities. Should the current funding be stopped the trustees have ring-fenced monies for this purpose.
The available free unrestricted reserves after designation are £20,911 (2020: £29,445). The trustees aim for free unrestricted reserves to represent 12 months of total expenditure less what has already been designated. This is currently £16,345 (2020: £20,636), and so current levels represent approximately 15 months (2020: 17 months). Due to the level of project based funding the Trustees feel it prudent to carry this level of reserves so that they can continue activities prior to securing further funding.
Restricted reserves were £60,286 (2020: £42,150) at the year end. Due to the revenue recognition requirements under the Statement of Recommend Practice (FRS102), it was required to recognise the full funding on grants prior to their receipt. A debtor of £15,000 (2020: £11,603) has been recognised in relation to monies due in future years. Therefore the restricted amounts readily available at the year end was £45,286 (2020: £30,547).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Recruitment and appointment of new trustees**
The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of Headway Lincolnshire's Articles of Association. All potential Trustees are required to complete a Skills Audit Report.
Being a Trustee is an important role and a large commitment. Therefore, anyone wishing to join the Board will work alongside the Board for a period of time to ensure that the relationship works for all. Once the prospective Trustee is happy to formally commit, and the Board are happy that the respective Trustee is able to add to the existing Board, then they will be elected at the next AGM following this time.
## **Organisational structure**
The Charity is managed by a Board of Trustees, of which at 30 June 2021 there were 7. The Trustees meet on a bi-monthly basis. Business cannot be transacted at any meetings unless a quorum of Trustees is present.
## **Induction and training of new trustees**
All Trustees are made aware of their responsibilities and the affairs of the Charity. Minutes of meetings are circulated to all Trustees. All are kept aware of Charity Commission updates.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
08107352 (England and Wales)
## **Registered Charity number**
1151708
## **Registered office**
Olympic House Doddington Road Lincoln LN6 3SE
Page 4
**Headway Lincolnshire**
**Report of the Trustees for the Year Ended 30 June 2021**
## **Trustees**
Dr G Elliott J A P Knight Ms H Murphy Ms J Reams Miss V Wivell (resigned 24.9.20) Ms V Stevenson Ms M Dobson (deceased 1.12.21) C Simpson (appointed 23.9.21) P Simpson (appointed 1.10.20)
## **Independent Examiner**
Paul Colcomb FCCA Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG
Approved by order of the board of trustees on 31 March 2022 and signed on its behalf by:
## HMurphy
HMurphy (Mar 31, 2022 17:04 GMT+1)
Ms H Murphy - Trustee
Page 5
**Independent Examiner's Report to the Trustees of Headway Lincolnshire**
## **Independent examiner's report to the trustees of Headway Lincolnshire ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2021.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## Paul Colcomb
Paul Colcomb (Mar 31, 2022 17:05 GMT+1)
Paul Colcomb FCCA Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG
31 March 2022
Page 6
## **Headway Lincolnshire**
## **Statement of Financial Activities for the Year Ended 30 June 2021**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3
11,480
Other trading activities
4
5,142
Investment income
5
8
**Total**
16,630
**EXPENDITURE ON**
**Charitable activities**
6
Charitable
20,632
**NET INCOME/(EXPENDITURE)**
(4,002)
**Transfers between funds**
17
(4,532)
**Net movement in funds**
(8,534)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
49,252
**TOTAL FUNDS CARRIED FORWARD**
40,718|Restricted
funds
£
29,124
-
-
29,124
15,520
13,604
4,532
18,136
42,150
60,286|2021
Total
funds
£
40,604
5,142
8
45,754
36,152
9,602
-
9,602
91,402
101,004|2020
Total
funds
£
28,382
5,309
61
33,752
40,443
(6,691)
-
(6,691)
98,093
91,402|
|---|---|---|---|
The notes form part of these financial statements
Page 7
## **Headway Lincolnshire**
## **Balance Sheet 30 June 2021**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
13
792
**CURRENT ASSETS**
Debtors
14
-
Cash at bank
42,097
42,097
**CREDITORS**
Amounts falling due within one year
15
(2,171)
**NET CURRENT ASSETS**
39,926
**TOTAL ASSETS LESS CURRENT LIABILITIES**
40,718
**NET ASSETS**
40,718
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
15,000
48,229
63,229
(2,943)
60,286
60,286
60,286|2021
Total
funds
£
792
15,000
90,326
105,326
(5,114)
100,212
101,004
101,004
40,718
60,286
101,004|2020
Total
funds
£
1,139
11,603
84,388
95,991
(5,728)
90,263
91,402
91,402
49,252
42,150
91,402|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2021 in accordance with Section 476 of the Companies Act 2006.
- The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 31 March 2022 and were signed on its behalf by:
## HMurphy
HMurphy (Mar 31, 2022 17:04 GMT+1)
H Murphy - Trustee
The notes form part of these financial statements
Page 8
**Headway Lincolnshire**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
## **1. STATUTORY INFORMATION**
Headway Lincolnshire is an incorporated charity, limited by guarantee, registered in England and Wales. The charities registered number and registered office address can be found on the Company Information page.
The presentational currency of the Charity is Pounds Sterling.
## **2. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Headway Lincolnshire meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Income tax is recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is recoverable.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
Grants are credited on a receipt basis unless they are in respect of a specific contract, when they are credited in the period in which expenditure is incurred. The majority of grants received into the charity are intended to contribute to specific activities.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the bank.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements. Charitable activities and governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.
Page 9
continued...
**Headway Lincolnshire**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **2. ACCOUNTING POLICIES - continued**
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost Computer equipment - 15% on reducing balance
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds which have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **Cash at bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **3. DONATIONS AND LEGACIES**
|Donations
Grants
Sponsored events
**4.**
**OTHER TRADING ACTIVITIES**
Fundraising activities
**5.**
**INVESTMENT INCOME**
Deposit account interest|2021
£
10,067
29,123
1,414
40,604
2021
£
5,142
2021
£
8|2020
£
23,332
3,262
1,788|
|---|---|---|
|||28,382|
|||2020
£
5,309
2020
£
61|
Page 10
continued...
**Headway Lincolnshire**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **6. CHARITABLE ACTIVITIES COSTS**
|Direct
Support
Costs (see
costs (see
note 7)
note 8)
Totals
£
£
£
Charitable
34,039
2,113
36,152
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2021
2020
£
£
Staff costs
23,367
20,258
Educational conferences and courses
1,489
3,898
Organised social events
1,067
2,937
Co-ordination and Development Officer travel
301
3,190
Resource booklets and educational materials
139
164
Postage and stationery
495
548
Promotional materials and events
475
601
Miscellaneous expenses
4,839
3,395
Counselling
1,520
3,784
Depreciation
347
328
34,039
39,103
**8.**
**SUPPORT COSTS**
Governance
costs
£
Charitable
2,113
Support costs
2021
2020
£
£
Independent examination fees
1,800
1,188
Insurance
313
152
2,113
1,072
**9.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
2021
2020
£
£
Independent examination
1,800
1,188
Depreciation - owned assets
347
329|Direct
Support
Costs (see
costs (see
note 7)
note 8)
Totals
£
£
£
Charitable
34,039
2,113
36,152
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2021
2020
£
£
Staff costs
23,367
20,258
Educational conferences and courses
1,489
3,898
Organised social events
1,067
2,937
Co-ordination and Development Officer travel
301
3,190
Resource booklets and educational materials
139
164
Postage and stationery
495
548
Promotional materials and events
475
601
Miscellaneous expenses
4,839
3,395
Counselling
1,520
3,784
Depreciation
347
328
34,039
39,103
**8.**
**SUPPORT COSTS**
Governance
costs
£
Charitable
2,113
Support costs
2021
2020
£
£
Independent examination fees
1,800
1,188
Insurance
313
152
2,113
1,072
**9.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
2021
2020
£
£
Independent examination
1,800
1,188
Depreciation - owned assets
347
329|Direct
Support
Costs (see
costs (see
note 7)
note 8)
Totals
£
£
£
Charitable
34,039
2,113
36,152
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2021
2020
£
£
Staff costs
23,367
20,258
Educational conferences and courses
1,489
3,898
Organised social events
1,067
2,937
Co-ordination and Development Officer travel
301
3,190
Resource booklets and educational materials
139
164
Postage and stationery
495
548
Promotional materials and events
475
601
Miscellaneous expenses
4,839
3,395
Counselling
1,520
3,784
Depreciation
347
328
34,039
39,103
**8.**
**SUPPORT COSTS**
Governance
costs
£
Charitable
2,113
Support costs
2021
2020
£
£
Independent examination fees
1,800
1,188
Insurance
313
152
2,113
1,072
**9.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
2021
2020
£
£
Independent examination
1,800
1,188
Depreciation - owned assets
347
329|Direct
Support
Costs (see
costs (see
note 7)
note 8)
Totals
£
£
£
Charitable
34,039
2,113
36,152
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2021
2020
£
£
Staff costs
23,367
20,258
Educational conferences and courses
1,489
3,898
Organised social events
1,067
2,937
Co-ordination and Development Officer travel
301
3,190
Resource booklets and educational materials
139
164
Postage and stationery
495
548
Promotional materials and events
475
601
Miscellaneous expenses
4,839
3,395
Counselling
1,520
3,784
Depreciation
347
328
34,039
39,103
**8.**
**SUPPORT COSTS**
Governance
costs
£
Charitable
2,113
Support costs
2021
2020
£
£
Independent examination fees
1,800
1,188
Insurance
313
152
2,113
1,072
**9.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
2021
2020
£
£
Independent examination
1,800
1,188
Depreciation - owned assets
347
329|Direct
Support
Costs (see
costs (see
note 7)
note 8)
Totals
£
£
£
Charitable
34,039
2,113
36,152
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2021
2020
£
£
Staff costs
23,367
20,258
Educational conferences and courses
1,489
3,898
Organised social events
1,067
2,937
Co-ordination and Development Officer travel
301
3,190
Resource booklets and educational materials
139
164
Postage and stationery
495
548
Promotional materials and events
475
601
Miscellaneous expenses
4,839
3,395
Counselling
1,520
3,784
Depreciation
347
328
34,039
39,103
**8.**
**SUPPORT COSTS**
Governance
costs
£
Charitable
2,113
Support costs
2021
2020
£
£
Independent examination fees
1,800
1,188
Insurance
313
152
2,113
1,072
**9.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
2021
2020
£
£
Independent examination
1,800
1,188
Depreciation - owned assets
347
329|Direct
Support
Costs (see
costs (see
note 7)
note 8)
Totals
£
£
£
Charitable
34,039
2,113
36,152
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2021
2020
£
£
Staff costs
23,367
20,258
Educational conferences and courses
1,489
3,898
Organised social events
1,067
2,937
Co-ordination and Development Officer travel
301
3,190
Resource booklets and educational materials
139
164
Postage and stationery
495
548
Promotional materials and events
475
601
Miscellaneous expenses
4,839
3,395
Counselling
1,520
3,784
Depreciation
347
328
34,039
39,103
**8.**
**SUPPORT COSTS**
Governance
costs
£
Charitable
2,113
Support costs
2021
2020
£
£
Independent examination fees
1,800
1,188
Insurance
313
152
2,113
1,072
**9.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
2021
2020
£
£
Independent examination
1,800
1,188
Depreciation - owned assets
347
329|
|---|---|---|---|---|---|
|||||||
|||||||
||||2021||2020|
||||£||£|
|||||||
||||1,800||1,188|
||||313||152|
|||||||
||||2,113||1,072|
|||||||
|||2021
2020
£
£
1,800
1,188
347
329||||
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 June 2021 nor for the year ended 30 June 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 June 2021 nor for the year ended 30 June 2020.
Page 11
continued...
**Headway Lincolnshire**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
|**11.**
**STAFF COSTS**
2021
£
Wages and salaries
23,367
23,367
The average monthly number of employees during the year was as follows:
2021
Support worker
1
No employees received emoluments in excess of £60,000.
**12.**
**INDEPENDENT EXAMINATION**
The total fees paid in respect of the independent examination were as follows:
2021
£
Independent examination fees
1,800
**13.**
**TANGIBLE FIXED ASSETS**
Fixtures
and
Computer
fittings
equipment
£
£
**COST**
At 1 July 2020 and 30 June 2021
1,025
1,023
**DEPRECIATION**
At 1 July 2020
491
418
Charge for year
256
91
At 30 June 2021
747
509
**NET BOOK VALUE**
At 30 June 2021
278
514
At 30 June 2020
534
605
**14.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2021
£
Other debtors
15,000|2021
£
23,367
23,367
2021
1|2021
£
23,367
23,367
2021
1|2020
£
20,258
20,258
2020
1|2020
£
20,258
20,258
2020
1|
|---|---|---|---|---|
||||||
|||2021||2020|
|||£||£|
||||||
|||1,800||1,188|
||||||
||||Totals
£
2,048
909
347
1,256
792
1,139
2020
£
11,603||
Page 12
continued...
**Headway Lincolnshire**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Bank loans and overdrafts (see note 16)
Trade creditors
Social security and other taxes
Accruals and deferred income|2021
£
2,943
58
313
1,800
5,114|2020
£
4,479
59
212
978|
|---|---|---|
|||5,728|
## **16. LOANS**
An analysis of the maturity of loans is given below:
||2021|2020|
|---|---|---|
||£|£|
|Amounts falling due within one year on demand:|||
|Bank overdrafts|2,943|4,479|
The amount within bank loans and overdrafts represents monies spent on the project prior to the receipt of he final amount of grant funding. The additional monies have been paid out of unrestricted funds which will be reimbursed on receipt of the final grant payment. This is only an inter-fund overdraft and not an actual overdrawn bank account.
## **17. MOVEMENT IN FUNDS**
|||Net|Transfers|Transfers||
|---|---|---|---|---|---|
|||movement|between||At|
||At 1.7.20|in funds|funds||30.6.21|
||£|£|£||£|
|**Unrestricted funds**||||||
|General fund|29,445|(4,002)|(4,532)||20,911|
|Co-ordination and development officer|19,807|-||-|19,807|
||49,252|(4,002)|(4,532)||40,718|
|**Restricted funds**||||||
|Horncastle Health and Wellbeing Fund|750|-||-|750|
|Bromhead Trust|-|(4,479)|4,479||-|
|Lincolnshire Co-operative|10,279|-||-|10,279|
|Lady Carollers|118|-||-|118|
|Big Lottery|8,155|(29)||-|8,126|
|Bromhead - Counselling|17,521|1,079||-|18,600|
|Tesco Boston Grant|1,531|95||-|1,626|
|LPFT MCN Grant - Laughter Therapy|2,272|4,440||-|6,712|
|Boston Big|-|(53)|53||-|
|Lincolnshire Co-op Community Champions||||||
|Lincoln|897|(329)||-|568|
|Lincolnshire Co-op Community Champions||||||
|Boston|627|(461)||-|166|
|East Coast Community Fund|-|12,057||-|12,057|
|Albert Hunt Trust|-|84||-|84|
|DCMS|-|772||-|772|
|Boston Town Area Committee|-|428||-|428|
||42,150|13,604|4,532||60,286|
|**TOTAL FUNDS**|91,402|9,602||-|101,004|
Page 13
continued...
**Headway Lincolnshire**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **17. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources|expended|in funds|
|||£|£|£|
|**Unrestricted funds**|||||
|General fund||16,630|(20,632)|(4,002)|
|**Restricted funds**|||||
|Bromhead Trust||(4,700)|221|(4,479)|
|Big Lottery||-|(29)|(29)|
|Bromhead - Counselling||2,599|(1,520)|1,079|
|Tesco Boston Grant||500|(405)|95|
|LPFT MCN Grant - Laughter Therapy||4,530|(90)|4,440|
|Boston Big||500|(553)|(53)|
|Lincolnshire Co-op Community Champions|||||
|Lincoln||-|(329)|(329)|
|Lincolnshire Co-op Community Champions|||||
|Boston||1|(462)|(461)|
|East Coast Community Fund||20,000|(7,943)|12,057|
|Albert Hunt Trust||2,000|(1,916)|84|
|DCMS||1,694|(922)|772|
|Sylvia Waddilove||1,000|(1,000)|-|
|Boston Town Area Committee||1,000|(572)|428|
|||29,124|(15,520)|13,604|
|**TOTAL FUNDS**||45,754|(36,152)|9,602|
|**Comparatives for movement in funds**|||||
|||Net|Transfers||
|||movement|between|At|
||At 1.7.19|in funds|funds|30.6.20|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|18,260|20,909|(9,724)|29,445|
|Co-ordination and development officer|36,636|(16,829)|-|19,807|
||54,896|4,080|(9,724)|49,252|
|**Restricted funds**|||||
|Horncastle Health and Wellbeing Fund|750|-|-|750|
|Bromhead Trust|-|(9,544)|9,544|-|
|Lincolnshire Co-operative|10,279|-|-|10,279|
|Lady Carollers|118|-|-|118|
|Lincolnshire Partnership Foundation Trust|||||
|Expenditure for Art Therapy|610|(610)|-|-|
|Big Lottery|9,138|(983)|-|8,155|
|Lincolnshire Community Voluntary Service|409|(584)|175|-|
|Bromhead - Counselling|21,893|(4,372)|-|17,521|
|Tesco Boston Grant|-|1,531|-|1,531|
|LPFT MCN Grant - Laughter Therapy|-|2,272|-|2,272|
|Boston Big|-|(5)|5|-|
|Lincolnshire Co-op Community Champions|||||
|Lincoln|-|897|-|897|
|Lincolnshire Co-op Community Champions|||||
|Boston|-|627|-|627|
||43,197|(10,771)|9,724|42,150|
|**TOTAL FUNDS**|98,093|(6,691)|-|91,402|
Page 14
continued...
**Headway Lincolnshire**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **17. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|30,491|(9,582)|20,909|
|Co-ordination and development officer|-|(16,829)|(16,829)|
||30,491|(26,411)|4,080|
|**Restricted funds**||||
|Bromhead Trust|(4,700)|(4,844)|(9,544)|
|Lincolnshire Partnership Foundation Trust||||
|Expenditure for Art Therapy|-|(610)|(610)|
|Big Lottery|-|(983)|(983)|
|Lincolnshire Community Voluntary Service|250|(834)|(584)|
|Bromhead - Counselling|-|(4,372)|(4,372)|
|Tesco Boston Grant|2,000|(469)|1,531|
|LPFT MCN Grant - Laughter Therapy|3,147|(875)|2,272|
|Boston Big|1,040|(1,045)|(5)|
|Lincolnshire Co-op Community Champions||||
|Lincoln|897|-|897|
|Lincolnshire Co-op Community Champions||||
|Boston|627|-|627|
||3,261|(14,032)|(10,771)|
|**TOTAL FUNDS**|33,752|(40,443)|(6,691)|
## **Restricted funds**
Restricted funds have arisen due to funds giving monies for specific purposes.
## Horncastle Health and Wellbeing Fund
Fund AGM which is an opportunity for Trustee's, volunteers, members, supporters and interested parties to come together and discuss direction of Headway Lincolnshire.
## Bromhead Trust
Fund Information Support Worker from 22 hours to full time hours of 38 hours a week and associated costs to offer the correct support to brain injury survivors and their families at the right time, reducing crisis.
## Lincolnshire Co-operative
Fund for volunteer recruitment and training, venue hire for existing support group, education and training for courses for brain injury survivors and their families, befriending telephone support, social activities for members and update leaflets.
## Lady Carollers
Raised money in the run up to Christmas to be used for our Lincoln Support group.
## Lincolnshire Partnership Foundation Trust Expenditure for Art Therapy
Fund to help prevent mental illness and promote recovery.
## Big Lottery
Fund to offer advice and support to survivors of brain injury and their families. The project aims to help people manage the effects of their injury and improve confidence and communication skills.
## Lincolnshire Community Voluntary Service
Fund to cover the expenditure for venue hire costs for the monthly support group and other publicity materials.
## Bromhead - Counselling
Fund the provision of counselling services for the relatives of brain injury survivors.
## Tesco Boston Grant
Fund the hire costs for Boston Social Group.
Page 15
continued...
**Headway Lincolnshire**
## **Notes to the Financial Statements - continued for the Year Ended 30 June 2021**
## **17. MOVEMENT IN FUNDS - continued**
## LPFT MCN Grant
Fund to cover the the venue hire and facilitators wages for Laughter Yoga.
## Boston Big
Fund to cover office and PPE.
Lincolnshire Co-op Community Champions Lincoln
Fund to cover the expenditure for Lincoln Social Group activities.
## Lincolnshire Co-op Community Champions Boston
Fund to cover the expenditure for Boston Social Group activities.
## East Coast Community Fund
Fund Information Support Worker for 38 hours a week to offer the correct support to brain injury survivors and their families at the right time, reducing crisis.
## Albert Hunt Trust
Fund Information Support Worker for pension and HMRC payments to offer the correct support to brain injury survivors and their families at the right time, reducing crisis.
## DCMS
Fund to cover the expenditure for volunteer costs for the monthly support group and other publicity materials.
## Sylvia Waddilove
Fund to contribute to the salary costs of the Support Worker to offer the correct support to brain injury survivors and their families at the right time, reducing crisis.
## Boston Town Area Committee
Fund to contribute towards the rent at the Len Medlock Centre.
## **Transfers between funds**
Transfers in funds have been made where there has been an overspend on projects funded by restricted funds. This overspend has been covered by the general funds of the Charity and so a transfer has been made to reflect this.
## **18. RELATED PARTY DISCLOSURES**
During the year, the Charity received donations totalling £nil (2020: £47) from Ringrose Law Solicitors, a company in which director J Knight is an employee. There was no balance due at the year end.
During the year, the Charity received donations totalling £148 (2020: £225) from Langleys Solicitors, a company in which director H Murphy is an employee. There was no balance due at the year end.
Page 16
**Headway Lincolnshire**
## **Detailed Statement of Financial Activities for the Year Ended 30 June 2021**
||2021|2020|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|10,067|23,332|
|Grants|29,123|3,262|
|Sponsored events|1,414|1,788|
||40,604|28,382|
|**Other trading activities**|||
|Fundraising activities|5,142|5,309|
|**Investment income**|||
|Deposit account interest|8|61|
|**Total incoming resources**|45,754|33,752|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Co-ordination and Development Officer wages|23,367|20,258|
|Educational conferences and courses|1,489|3,898|
|Organised social events|1,067|2,937|
|Co-ordination and Development Officer travel|301|3,190|
|Resource booklets and educational materials|139|164|
|Postage and stationery|495|548|
|Promotional materials and events|475|601|
|Miscellaneous expenses|4,839|3,395|
|Counselling|1,520|3,784|
|Fixtures and fittings|256|256|
|Computer equipment|91|72|
||34,039|39,103|
|**Support costs**|||
|**Governance costs**|||
|Independent examination|1,800|1,188|
|Insurance|313|152|
||2,113|1,340|
|Total resources expended|36,152|40,443|
|**Net income/(expenditure)**|9,602|(6,691)|
This page does not form part of the statutory financial statements
Page 17