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2025-06-30-accounts

Headway Lincolnshire Trustee Report July 1[st] 2024 – June 30[th] 2025

Headway Lincolnshire, dedicated to supporting individuals and families affected by brain injury, has continued its commitment to exemplary service and community impact throughout the last financial year. Within this context, the charity’s leadership and operations play a crucial role in ensuring that resources are managed effectively and that the organisation’s mission remains at the forefront of all activities.

Introduction

The purpose of this trustee report is to provide a comprehensive overview of Headway June Lincolnshire’s activities, financial performance, and governance for the year ending 30[th] 2025. This report is intended for beneficiaries, stakeholders, regulators, and other interested parties, and aims to uphold the principles of transparency, accountability, and good stewardship.

About the Charity

Headway Lincolnshire is here to support people and families living with the challenges of brain injury, and we're always working toward our vision of a community where everyone feels included and empowered. Over the past year, we've stuck to some key principles—putting the needs of those we help first, managing resources wisely, and always acting responsibly and ethically. The trustees have stayed committed to their role, making sure every decision and action keeps our mission and vision at the heart of what we do.

Trustee Responsibilities at Headway Lincolnshire

Trustee Composition and Meetings

During the reporting period, Headway Lincolnshire’s Board of Trustees consisted of individuals with diverse backgrounds and expertise relevant to the trust’s mission. These include representations from the legal and charitable sector, private and public healthcare and Brain Injury survivors. Regular trustee meetings and 2 business planning meetings were convened to discuss relevant matters, review financial information, and set strategic direction.

Minutes of trustee meetings are documented and archived for review.

Financial Performance

Headway Lincolnshire’s financial performance is a critical indicator of its health and sustainability. Despite the current cost of living challenges, the charity’s finances have continued to be stable in the past financial year with similar income and expenses as previous years. We were lucky to secure a 4-year National Lottery Reaching Communities grant worth approximately £242,000 which allowed us to increase our capacity to 2 FTE staff members and we are also

planning to employ an apprentice to support our work within the community. We also secured a £25,000 grant to cover our core costs from the Postcode Places Trust and we were lucky to have our Shine Sustainability Grant extended for another year to cover our counselling and art therapy costs.

The charity continues to have healthy reserves and the trustees continue to seek relevant funding opportunities and take a prudent and fair approach when managing our finances.

Our financial statements are appended to this report and are available upon request.

Our Activities and Services

Headway Lincolnshire continues to provide a wide range of services to those affected by acquired brain injury in Lincolnshire, be that individual sufferers, their families and carers, or professionals working in this field. These include:

Communication with Beneficiaries

Maintaining open and transparent communication with beneficiaries is a key priority for the trustees. Over the past year, regular updates were provided through:

Feedback mechanisms were established to encourage beneficiary input, and all concerns received prompt attention and resolution.

Our Progress

We are working continuously to deliver our Business Plan and are pleased that we are achieving some of our goals, which include:

• Delivering the ‘Making Ourselves Heard’ Brain injury Conference on 15th October 2024 with over 270 attendees and planning is currently in progress for the 2025 conference named ‘Included not Isolated’. We were pleased to secure grant funding from the BNA Charity to secure free delegate places for our colleagues from the NHS, Adult Social Care and Criminal Justice Sector.

as well as expanding our services even further.

Between 2023/24, there were 4182 people admitted into hospital in Lincolnshire with an Acquired Brain Injury, an 5.2% increase from the previous year. This figure does not reflect the wider impact of a Brain injury on the survivors families, carers and friends.

We endeavour to provide support to as many people as possible affected by life changing brain injury in Lincolnshire by generating more referrals and memberships with more people becoming aware of our services and the positive difference we can make to those with brain injuries, their Carers and families in Lincolnshire.

Acknowledgements

The trustees express their gratitude to all stakeholders, volunteers, sponsors, service providers, and beneficiaries for their continued support and collaboration. Their collective efforts are integral to the charity’s ongoing success and positive impact.

Conclusion

This trustee report summarises the trust’s achievements, difficulties faced, and ongoing dedication to its mission. The trustees affirm their commitment to responsible management, transparent governance, and prioritising beneficiaries’ well-being. Further details, such as financial statements and policy documents, are available upon request.

Company registration number: 08107352 Charity registration number: 1151708

Headway Lincolnshire

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 30 June 2025

Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Headway Lincolnshire

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8 to 9
Balance Sheet 10
Notes to the Financial Statements 11 to 22

Headway Lincolnshire

Reference and Administrative Details

Trustees Laura Davies Jody Raggo John Knight Timothy Drakes Victoria Steveson Nicola Hunt Chris Simpson Gemma Elliott Charity Registration Number 1151708 Company Registration Number 08107352 Registered Office The Len Medlock Voluntary Centre St Georges Road Boston Lincolnshire PE21 8YB Independent Examiner John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

Page 1

Headway Lincolnshire

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 June 2025.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Laura Davies Jody Raggo John Knight Timothy Drakes (appointed 26 October 2024) Victoria Steveson Nicola Hunt Chris Simpson Gemma Elliott

Structure, governance and management

Nature of governing document

The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 15/06/2012. It has no share capital and the liability of each member in the event of winding-up is limited to £5.

Organisational structure

At the time of preparing this plan, HWL has:

Objectives and activities

Objects and aims

The strategic objectives of HWL are 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;

Page 2

Headway Lincolnshire

Trustees' Report

Vision

HWL aims to provide quality support to those affected by acquired brain injury living in Lincolnshire.

Mission

To promote awareness and understanding of all aspects of acquired brain injury and its prevention. To provide information, support and services to people with acquired brain injury, their families and carers throughout Lincolnshire.

Objectives, strategies and activities

Headway Lincolnshire continues to provide a wide range of services to those affected by acquired brain injury in Lincolnshire, be that individual sufferers, their families and carers, or professionals working in this field. These include: •1:1 Counselling for Carers and family members. A brain injury is a family affair. Fully funded for 6 – 8 sessions. Delivered Remotely.

•Publications relating to practical aspects of brain injury. These information guides are often invaluable in helping people affected by brain injury come to understand and deal with their changed circumstances. •Training courses to improve knowledge and understanding among professionals working in the field of brain injury.

•6 weekly Education groups for brain injury survivors and those caring for them to better understand their brain injury and its effects. (run twice a year in different areas of the County). •Peer support groups in Lincoln, Boston, Grantham & Spalding for brain injury survivors and their families to meet other families in similar situations. We have also set up a 5th support group in Sleaford in the last financial year and are planning to set up 2 more within the next 2 years meaning that every district of Lincolnshire will have access to a brain injury support group by the end of 2027.

•One off assessment either in the home or via Zoom. We continue to look at signposting and referring to services if required.

Page 3

Headway Lincolnshire

Trustees' Report

Communication with Beneficiaries

Maintaining open and transparent communication with beneficiaries is a key priority for the trustees. Over the past year, regular updates were provided through:

• Social media posts.

Feedback mechanisms were established to encourage beneficiary input, and all concerns received prompt attention and resolution.

Our Progress

We are working continuously to deliver our Business Plan and are pleased that we are achieving some of our goals, which include:

• Delivering the ‘Making Ourselves Heard’ Brain injury Conference on 15th October 2024 with over 270 attendees and planning is currently in progress for the 2025 conference named ‘Included not Isolated’. We were pleased to secure grant funding from the BNA Charity to secure free delegate places for our colleagues from the NHS, Adult Social Care and Criminal Justice Sector.

• Securing 4-years National Lottery funding to increase our staff capacity to 2 FTE and an apprentice as well as expanding our services even further.

• Development of services and support within Lincoln prison and North Sea Camp prison.

• Recognition within the wider community - we were very proud to win the Lincolnshire Charitable Business of the Year Award.

• Continuing to work with our freelance grant bid writer to develop larger multi-year bids when required.

• We have introduced a text service enabling people to donate easily and are continuing to look into diversifying our income streams.

Between 2023/24, there were 4182 people admitted into hospital in Lincolnshire with an Acquired Brain Injury, an 5.2% increase from the previous year. This figure does not reflect the wider impact of a Brain injury on the survivors families, carers and friends.

We endeavour to provide support to as many people as possible affected by life changing brain injury in Lincolnshire by generating more referrals and memberships with more people becoming aware of our services and the positive difference we can make to those with brain injuries, their Carers and families in Lincolnshire.

Acknowledgements

The trustees express their gratitude to all stakeholders, volunteers, sponsors, service providers, and beneficiaries for their continued support and collaboration. Their collective efforts are integral to the charity’s ongoing success and positive impact.

Conclusion

This trustee report summarises the trust’s achievements, difficulties faced, and ongoing dedication to its mission. The trustees affirm their commitment to responsible management, transparent governance, and prioritising beneficiaries’ well-being. Further details, such as financial statements and policy documents, are available upon request.

Public benefit

Headway Lincolnshire provides a wide range of services to those affected by acquired brain injury in Lincolnshire, be that individual sufferers, their families and carers, or professionals working in this field.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 4

Headway Lincolnshire

Trustees' Report

Financial review

Headway Lincolnshire’s financial performance is a critical indicator of its health and sustainability. Despite the current cost of living challenges, the charity’s finances have continued to be stable in the past financial year with similar income and expenses as previous years. We were lucky to secure a 4-year National Lottery Reaching Communities grant worth approximately £242,000 which allowed us to increase our capacity to 2 FTE staff members and we are also planning to employ an apprentice to support our work within the community. We also secured a £25,000 grant to cover our core costs from the Postcode Places Trust and we were lucky to have our Shine Sustainability Grant extended for another year to cover our counselling and art therapy costs.

The charity continues to have healthy reserves and the trustees continue to seek relevant funding opportunities and take a prudent and fair approach when managing our finances.

Our financial statements are appended to this report and are available upon request.

Policy on reserves

Trustees are committed to having at least 6 months running costs in reserves.

Page 5

He•dwy Lincolnshire Trnstees, Report Ststemtnt of Re5poTrslbllitles The tsutees (WI￿ are aEso the diTectoTh of Headway LincolllshiTe for the pw5es of con)pany law) are SPOll5ible for preparing the truste&s' I¢¥￿ aDd the financial ststeTrieDts in accordw with applicable law and United Kmgdom A¢¢ountiDg StaDdatd5 IUnid Killgdts￿ Generally Acc¢pd A¢¢ounting Practice). including FRS 102 Financial Reponing StandaTd applicable iti th¢ UK Sod Republic of IrCla[￿.. The ￿port and accounts have been pryTed iti ￿0[dance with th¢ pwvistons ID the Cotwics Act 2006 rel￿]ng to snu]I eompartie$. Company law require8 the to pryar¢ financi￿ sthtements for cach fuwicial year. Ullder COTnpany law the uwtees must noi approve the statern¢nts uDkss th¢y att satisfied th8t they ￿Ve a In￿ and fair view of the state of 4ff8Lrs of the ¢h8n"tsble company and of the inCou￿8 resources and appli¢atJon of resour￿. tncluding its in¢om¢ and ¢xpenditure. of thc clwitable for that penod In pre￿[1￿ thu¢ finattei ststerntnts, the tn￿e¢S ar¢ requir>l io". sele¢t suirabl¢ oC¢OUntin8 ￿11¢•¢$ and apply them cons. observe th¢ methods and willciples in the Charities SORP. make judgetThnts and eth'mates th•1 are teasonable and pNdenL stat¢ whether applicabl¢ attounting standard& ￿mPrISIng FRS 102 bave be￿ followe4L subjg¢ to any maierial departures di￿101ed and exptw'ned in the fujancial stsiements. and prepare the financial ststements on th¢ going conc¢m b8Si3 Unl￿ 1¢ is iD8ppropTia to presume th&t the charitable company Mill ¢oDtinue rn busillcs5. The IDJste¢s we rcsponsible for k¢eptn8 Pro￿ ac{￿Unkn.n8 reeonls thai disclose wrth reasonable a¢¢uracy at ny lim¢ the financial position ofthe chari¢abl¢ COTnpany enftblc t1￿￿ io ensure thai the finaD¢i81 statem¢nig comply with the C¢)nwaDi¢S Act 2006. Th¢y are also refjponsibl¢ for safr8u￿dln8 the wets of the charitsble company and hence for t&king re880nable steps for the preventioa and tht¢¢lion of frwd and other irregularities. The tThsiee5 are r¢spo￿￿ble for the mwnten&n¢e and inte8rily of the ¢ory￿)rate and finAncial inforniaiion in¢ludcd on thc ¢haritable eompatJy'6 websit¢. Lc8islats"on 8overninB th¢ preperntion and dissemination of fmancial ststements may differ from I¢￿'s1a￿On in other Jwi5th"ctsons. Small comp#Dks provbloll itateDhtt 's report ha5 b¢¢n ￿epared in acu)rdan¢e with the collwies regime under the Compam'w Acl 2006. The alltW￿ re[￿WaS approvedby the trwk¢s ofthe ehwiiy on................... and S￿ on its Ixlwlf by: Jody Raggo TTus¢¢e

Headway Lincolnshire

Independent Examiner's Report to the trustees of Headway Lincolnshire ('the Company')

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 2025.

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 that in any material respect:

  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.

......................................

John O'Brien MSc, FAIA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners

Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL

01/10/2025 Date:.............................

Page 7

Headway Lincolnshire

Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
5
Investment income
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14		 Unrestricted
funds
£
29,472
34,612
-
552
64,636
(49,708)
(49,708)
14,928
(6,159)
8,769
84,857
93,626		 Restricted
funds
£
-
34,797
-
-
34,797
(63,522)
(63,522)
(28,725)
6,159
(22,566)
37,007
14,441		 Total
2025
£
29,472
69,409
-
552
99,433
(113,230)
(113,230)
(13,797)
-
(13,797)
121,864
108,067		 Total
2024
£
20,301
80,616
10,971
518
112,406
(88,571)
(88,571)
23,835
-
23,835
98,029
121,864

All of the charity's activities derive from continuing operations during the above two periods.

The funds breakdown for the period is shown in note 14.

The notes on pages 11 to 22 form an integral part of these financial statements. Page 8

Headway Lincolnshire

Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

These are the figures for the previous accounting period and are included for comparative purposes

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
5
Investment income
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14		 Unrestricted
funds
£
20,301
23,499
10,801
518
55,119
(56,014)
(56,014)
(895)
(5,092)
(5,987)
90,844
84,857		 Restricted
funds
£
-
57,117
170
-
57,287
(32,557)
(32,557)
24,730
5,092
29,822
7,185
37,007		 Total
2024
£
20,301
80,616
10,971
518
112,406
(88,571)
(88,571)
23,835
-
23,835
98,029
121,864

The notes on pages 11 to 22 form an integral part of these financial statements. Page 9

Headway Lineolnshire (Registration Dumber: 08107352) Balance Sheet as At 30 June 2025 2023 2024 Note Flxed ￿ets Tan¥ible assets 10 544 640 Current Debtors C&8h at bank ¥nd in hjnd 4.459 106,120 1.613 121,441 12 I IOJ79 123,054 Credltorg". Amoun¢J falllng due wlthlH one year 13 (3.056 1.830 Net current assets 107.523 121.224 Net au4ts 108.067 121.864 Fund8 of tbe ¢hrlty: Rejtrleted Income fullds Restricted fund5 14 14.441 37.007 Unrestrlcted IocfKne fwm Ur￿￿1￿cted funds 93.626 84,857 TO1￿ funds 14 108.067 For the finan¢ial y¢Jr ending 30 June 2025 the ¢h8rity was entitled ￿ ¢xemption ftorn auth't undtt seLtion 477 of the Compani&8 Act 2(N)6 relating to small companies. Directors, responJibilitie8.' The members have not required the chority to obtsin an audit of its actowits for the year in qu¢stion in accord#[￿e with section 476; and The directors 8cknowled8e their resp)nsibiliti&8 foT complyin8 with the rEquirell￿ty of the A¢t with r¢Bpect to accounting records WMI the preparation of TK<ounts. These fin￿￿la1 sthtements have been prepared in accordance with the spe¢ial provi%itiM rEl8tin8 lo companiL¥ subject to the Small cornpanies re8irne within Part 15 of the Compznies Act 2￿. Thefi a￿la1 ststemcnts on page$ 8 to 22 WEre approved by the tr￿￿e<s. authori5￿1 for i&w¢ on Trustee The tt0￿ on 11 to 22 fonn an illieg￿ ￿ of these financial statejnents. Page 10

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

1 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

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 notes.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

Exemption from preparing a cash flow statement

Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Page 11

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Fixtures & fittings 25% straight line
Computer equipment 15% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 12

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted income funds are those grants for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Page 13

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants from other charities		 Unrestricted
funds
General
£
2,171
27,301
29,472		 Total
2025
£
2,171
27,301
29,472		 Total
2024
£
20,301
-
20,301

3 Income from charitable activities

Membership
Grant & Donations
Sales & fees
Sundry receipts
Sponsorship		 Unrestricted
funds
General
£
1,836
-
22,541
1,765
8,470
34,612		 Restricted
funds
£
-
34,797
-
-
-
34,797		 Total
2025
£
1,836
34,797
22,541
1,765
8,470
69,409		 Total
2024
£
1,353
57,117
20,214
1,932
-
80,616

Page 14

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

4
Grants & donations
Postcode Places Trust
Boston Xmas Fair
Horncastle Farmers
Lincolnshire Coop
National Lottery Fund
Lincolnshire Community Foundation
General Donations
5
Income from other trading activities
Local fundraising and street collection income
6
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits		 Unrestricted
funds
£
25,000
-
1,250
1,051
-
-
2,171
29,472
Unrestricted
funds
General
£
552		 Restricted
funds
£
-
704
-
-
26,850
500
6,743
34,797
Total
2025
£
-
-
Total
2025
£
552		 Total
£
25,000
704
1,250
1,051
26,850
500
8,914
64,269
Total
2024
£
10,971
10,971
Total
2024
£
518

Page 15

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

7 Expenditure on charitable activities

Activities & events
Advertising
Depreciation
Equipment, repairs & renewals
Fundraising cost
Hospitality & refreshments
Travel expenses
Insurance
Card transaction fee
Legal & professional
Room hire
Staff supervision
General office cost
Publications & subscriptions
Counselling costs
Rent & services
Sundry payments
Telephone & postage
Volunteer expenses
Volunteer training
Wages, NI & pensions
IT cost
Trustee expense		 Unrestricted
funds
General
£
9,800
603
96
40
1,356
70
4,084
725
37
2,155
-
150
287
86
-
4,638
420
131
423
462
23,792
240
113
49,708		 Restricted
funds
£
19,127
1,355
-
160
-
137
773
-
-
-
1,650
100
139
-
10,575
1,500
-
126
339
660
26,519
362
-
63,522		 Total
2025
£
28,927
1,958
96
200
1,356
207
4,857
725
37
2,155
1,650
250
426
86
10,575
6,138
420
257
762
1,122
50,311
602
113
113,230		 Total
2024
£
24,668
839
113
134
1,050
184
1,693
203
-
2,526
683
350
1,577
483
9,023
5,781
522
346
16
368
38,012
-
-
88,571

8 Net incoming/outgoing resources

Net (outgoing)/incoming resources for the year include:

Depreciation of fixed assets

2025 2024
£ £
96 113

Page 16

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

9 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2025
£
49,309
-
1,002
50,311		 2024
£
34,776
2,593
643
38,012

The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:

Average number of employees 2025
No
2		 2024
No
2

1 (2024 - 1) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £1,002 (2024 - £643).

No employee received emoluments of more than £60,000 during the year.

10 Tangible fixed assets

Cost
At 1 July 2024
At 30 June 2025
Depreciation
At 1 July 2024
Charge for the year
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024		 Fixtures &
fittings
£
1,025
1,025
1,025
-
1,025
-
-		 Computer
equipment
£
1,414
1,414
774
96
870
544
640		 Total
£
2,439
2,439
1,799
96
1,895
544
640

Page 17

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

11 Debtors

11 Debtors
Trade debtors
Prepayments
Other debtors
12 Cash and cash equivalents
Cash at bank
13 Creditors: amounts falling due within one year
Other taxation and social security
Other creditors		 2025
£
3,845
614
-
4,459
2025
£
106,120
2025
£
1,528
1,528
3,056		 2024
£
1,086
203
324
1,613
2024
£
121,441
2024
£
-
1,830
1,830

Page 18

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

14 Funds

Unrestricted funds
General
General Fund
Restricted funds
Boston Big Local Grant
Counselling
Conference 2024
Operational and Activity
cost
Staff and Volunteer Costs
Art Therapy
Music Therapy
Boston SSG
Grantham SSG
Lincoln SSG
Spalding SSG
Armed Forces Project
National Lottery Grant
Activities Costs
Core Staff and Volunteer
Costs
Sleaford SSG
Total restricted funds
Total funds		 Balance at 1
July 2024
£
84,857
55
-
16,255
1,400
5,582
4,952
1,120
4,073
33
1,044
993
1,500
-
-
-
-
37,007
121,864		 Incoming
resources
£
64,636
704
958
-
-
-
2,067
-
-
-
-
-
-
26,360
500
3,718
490
34,797
99,433		 Resources
expended
£
(49,708)
(744)
(10,575)
(12,457)
(992)
(224)
(5,107)
(1,620)
(100)
(388)
(614)
-
(1,187)
(18,977)
(1,350)
(9,127)
(60)
(63,522)
(113,230)		 Transfers
£
(6,159)
(15)
9,617
(3,798)
-
-
-
-
-
355
-
-
-
-
-
-
-
6,159
-		 Balance at
30 June
2025
£
93,626
-
-
-
408
5,358
1,912
(500)
3,973
-
430
993
313
7,383
(850)
(5,409)
430
14,441
108,067

Page 19

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

Unrestricted funds
General
General Fund
Designated
Co-ordination and
development officer
St. James Place
Total unrestricted funds
Restricted
Boston Big Local Grant
Counselling
Conference 2024
Operational and Activity
cost
Staff and Volunteer Costs
Art Therapy
Music Therapy
Boston SSG
Grantham SSG
Lincoln SSG
Spalding SSG
Armed Forces Project
Ball 2024
Conference 2023
Total restricted funds
Total funds		 Balance at 1
July 2023
£
51,972
36,372
2,500
38,872
90,844
-
-
-
-
-
-
-
3,527
489
1,129
1,040
1,000
-
-
7,185
98,029		 Incoming
resources
£
55,119
-
-
-
55,119
1,500
7,760
18,000
1,692
7,376
7,520
2,560
1,394
-
-
-
500
1,920
7,065
57,287
112,406		 Resources
expended
£
(56,014)
-
-
-
(56,014)
(1,445)
(9,022)
(1,745)
(292)
(1,794)
(2,568)
(1,440)
(848)
(456)
(85)
(47)
-
(3,866)
(8,949)
(32,557)
(88,571)		 Transfers
£
33,780
(36,372)
(2,500)
(38,872)
(5,092)
-
1,262
-
-
-
-
-
-
-
-
-
-
1,946
1,884
5,092
-		 Balance at
30 June
2024
£
84,857
-
-
-
84,857
55
-
16,255
1,400
5,582
4,952
1,120
4,073
33
1,044
993
1,500
-
-
37,007
121,864

Page 20

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

The specific purposes for which the funds are to be applied are as follows:

Counselling - this is to provide free counselling sessions for brain injury survivors and their families. The sessions enable them to develop coping mechanisms following their ABI. This is funded through grants.

Conference 24 - this is for our annual brain injury conference we put on for professionals to learn about the subject of brain injury and hear from brain injury survivors themselves. This is again funded through sponsorship, ticket sales and the occasional grant (BNA for the 2024 one).

Armed Forces Community Covenant Grant – core costs to support ex-armed forces personnel who have suffered a brain injury. This included the setting up of a social support group.

Boston Big Local – towards our office rental and Boston Social Support Group costs.

Lincolnshire Coop Boston – to support the Boston Social Support Group costs.

Lincolnshire Coop Lincoln – to support the Lincoln Social Support Group costs.

Lincolnshire Coop Spalding – to support the Spalding Social Support Group costs.

Lincolnshire Coop Grantham – to support the Grantham Social Support Group costs.

Activities Cost Fund - to support various activities for our brain injury survivors and members.

National Lottery fund - to support our core costs and an expansion of our services across all districts of Lincolnshire.

Core Staff and Volunteer Costs - Facilitation of Counselling, Activity Packs, Therapies - to support our core staffing costs for the organisation of counselling sessions, sending out activity packs to BI Survivors and our therapeutic sessions.

Sleaford SSG - to support the Sleaford Social Support group.

Operational and Activity Costs - Packs, Zoom & Leaflets - to support the production of activity packs, printing of leaflets and for Zoom subscription.

Staff and Volunteer Costs - Volunteer Expenses - to pay for expenses for volunteers that support our activities.

The deficits in Music therapy, Activities Costs and Core staff and Volunteer costs will be covered by funding which will come in the next financial year.

The transfer from the Operational and Activity Costs - Packs, Zoom & Leaflets fund to the General fund reflects the release of any restrictions on the use of these funds.

The transfer from the General fund to the Grantham SSG and the Counselling fund is to cover the deficit on this activity.

The transfer from the Conference 2024 fund to the General fund relates to activities which have ceased, and the release of any restrictions on the use of these funds.

Page 21

Headway Lincolnshire

Notes to the Financial Statements for the Year Ended 30 June 2025

15 Analysis of net assets between funds

Unrestricted

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 General
£
544
96,138
(3,056)
93,626
Unrestricted
General
£
640
86,047
(1,830)
84,857		 Restricted
£
-
14,441
-
14,441
Restricted
£
-
37,007
-
37,007		 2025
Total funds
£
544
110,579
(3,056)
108,067
2024
Total funds
£
640
123,054
(1,830)
121,864

16 Fees payable to independent examiner

During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:

Accounting Plus are analysed as follows:
Independent examination 2025
£
1,090
1,090		 2024
£
1,050
1,050

17 Taxation

The charity is a registered charity and is therefore exempt from taxation.

18 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

19 Related party transactions

There were no related party transactions in the year.

Page 22

Annual accounts 30/06/2025 report to the management committee

Headway Lincolnshire The Len Medlock Voluntary Centre St Georges Road Boston Lincolnshire PE21 8YB

Please reply to Ryan

25/09/2025

Dear Board Members,

We are pleased to supply final copies of your accounts for the period ending as above. Please either print a copy, sign and date in black ink, and return to us by post or, email a signed pdf back to your Accountant. You should already have received our invoice for the work. Once we have confirmed receipt of your payment, we will then sign and return the final accounts to you.

On completion of the work we have the following recommendations to make regarding the financial management of your organisation:

If you need further advice or explanations, please do not hesitate to contact us.

Finally, we would be most grateful if you could complete the enclosed monitoring and feedback form and return it to us, or complete the form electronically by clicking here

Yours faithfully,

John O’Brien MSc FCIE FAIA

Community Accounting Plus Units 1 and 2 North West 41 Talbot Street Nottingham NG1 5GL

Tel: 0115 947 0839 Fax: 0115 958 8779 General email: caplus@capIus.org.uk Payroll email: payroll@capIus.org.uk www.caplus.org.uk

Community Accounting Plus is a registered Charitable Incorporated Organisation No 1080565 CA Plus gratefully acknowledges financial assistance from Nottinghamshire County Council

Community Accounting Plus

Monitoring & Feedback Form

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