REGISTERED CHARITY NUMBER: 1156529 Re ort of the Trustees and Unaudited Financlal Statements for the Year Ended 31 Au ust 2025 for Ba¢k-On-Track-Stroke Rehab Service Wiltshire
Back-On-Tracktr0ke Rehab Service Wiltshire Contents of the Financial Statements for the Year Ended 31 Au ust 2025 Page Report of the Trustees Independent Examiner's Report Statement of Flnancial Activities Balance Sheet Notes to the Financial Statements Detailed Ststement of Financial A¢tivitles 10
Back-On-Track-Stroke Rehab Service Wiltshire Re ort of the Trustees for the Year Ended 31 Au ust 2025 The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. 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). OBJECTIVES AND ACTIVITIES Objectives and aims The primary activities of the Back On Track - Stroke Rehab Service are to provide treatment and activities to enable young Stroke Survivors to overcome their limitations and disabilities to work towards a return to some form of employment or purposeful activities. Our Service offers 1..1 sessions and runs a Peer Support Group to provide opportunities to regainlrelearn new skills to improve their physical, psychological and emotional well being. As part of that process our Service also offers access to Counselling, Psychotherapy and Volunteering opportunities to support clients to overcome their limitations, regain confidence, independence and quality of life. Public benefit When considering the aims of the charity the trustees have had regard to the guidance issued by the Charity Commission on Public Benefit. ACHIEVEMENTS AND PERFORMANCE Charitable actlvities The primary activities of the Back On Track - Stroke Rehab Service are to provide treatment and activities to enable young Stroke Survivors to overcome their limitations and disabilities to work towards a return to some form of employment or purposeful activities. Our Service offers 1.1 sessions and runs a Peer Support Group to provide opportunities to regainlrelearn new skills to improve their physical, psychological and emotional well being. As part of that process OLJr Service also offers access to Counselling, Psychotherapy and Volunteering opportunities to support clients to overcome their limitations, regain confidence, independence and quality of life. FINANCIAL REVIEW Financial position For the year end 31 August 2025, the charity is reporting net income of £10,303 (2024.. £11,511). Income has increased by £5,430 (2024.. decreased by £6,322). Reserves policy The charity's level of reserves for the year ended 31 August 2025 were £22,298 (2024.. £11,995). The charity currently does not have a policy for reserves. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a foundation constitution, for a charitable incorporated organisation (CIO) that was registered on 3 April 2014. Recruitment and appointment of new trustees When appointing new trustees, the board will give consideration to the skills and experience, and the mix of existing trustees in order to ensure that the committee has the necessary skills to contribute fully to the charity's development. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1156529 Page 1
Back-On-Track-Stroke Rehab Service Wiltshire Re ort of the Trustees for the Year Ended 31 Au ust 2025 Principal address 2 Thomas Mead Pewsham Chippenham Wiltshire SN15 3YS Trustees Mrs S Lacey Trustee Mrs J Weymouth Trustee Mrs E Eggleton Independent Examiner Mander Duffill Chartered Accountsnts The Old Post Office 4143 Market Place Chippenham Wiltshire SN15 3HR Approved by order of the board of trustees on . * 3 2(0 . and signed on its behalf by.. Laoy Mrs S Lacey - Trustee Page 2
Inde endent Examiner's Re ort to the Trustees of Back-On-Track-Stroke Rehab Service Wiltshire Independent examinerfs report to the trustees of Back-On-Track-Stroke Rehab Service Wiltshire I report to the charity trustees on my examination of the accounts of Back-On-Track-Stroke Rehab Service Wiltshire (the Trust) for the year ended 31 August 2025. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5){b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Trust as required by Section 130 of the Act., or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Julian Duffill Mander Duffill Chartered Accountants The Old Post Office 4143 Market Place Chippenham Wiltshire SN15 3HR Date.. Ic) Page 3
Back-On-Track-Stroke Rehab Service Wiltshire Statement of Financial Activities for the Year Ended 31 Au ust 2025 31.8.25 Unrestricted fund 31.8.24 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 6,813 8,460 Charitable activities Activities for members 20,952 13,875 Total 27,765 22,335 EXPENDITURE ON Raising funds 1,217 511 Charitable activities Activities for members 16,084 10,146 Other 161 167 Total 17,462 10,824 NET INCOME 10,303 11,511 RECONCILIATION OF FUNDS Total funds brought foNard 11,995 484 TOTAL FUNDS CARRIED FORWARD 22,298 11,995 The notes form part of these financial ststements Page 4
Back-On-Track-Stroke Rehab Service Wiltshire Balance Sheet 31Au ust 2025 31.8.25 Unrestricted fund 31.8.24 Total funds Notes FIXED ASSETS Tangible assets 371 532 CURRENT ASSETS Cash at bank 24,802 19,396 CREDITORS Amounts falling due within one year (2,875) (7,933> NET CURRENT ASSETS 21,927 11,463 TOTAL ASSETS LESS CURRENT LIABILITIES 22,298 11,995 NET ASSETS 22,298 11,995 FUNDS Unrestricted funds 22,298 11,995 TOTAL FUNDS 22,298 11,995 The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by- S Lacey - Trustee The notes form part of these financial ststements Page 5
Back-On-Track-Stroke Rehab Service Wiltshire Notes to the Financial Statements for the Year Ended 31 Au ust 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial ststements of the charity, 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 Charities Act 2011. The financial ststements have been prepared under the historical cost convention. The charity is controlled by its goveming document, a deed of trust and constitutes an unincorporated charity. The address of the registered office is given in the legal and administrative information on page 1 of the financial statements. The nature of the charity's operations and principal activities are provided in the Report of the Trustees. The company's functional and presentation currency is Sterling (£). Income All income is recognised in the Statement of Financial Activities On the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 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. 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 Computer equipment 20 % on reducing balance Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation cf the nature and purpose of each fund is included in the notes to the financial statements. Page 6 continued...
Back-On-Track-Stroke Rehab Service Wiltshire Notes to the Financial Statements - continued for the Year Ended 31 Au ust 2025 DONATIONS AND LEGACIES 31.8.25 31.8.24 Donations 6,813 8,460 INCOME FROM CHARITABLE ACTIVITIES 31.8.25 31.8.24 Activity Activities for members Grants 20,952 13,875 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. STAFF COSTS The average monthly number of employees during the year was as follows: 31.8.25 31.8.24 Administration staff No employees received emoluments in excess of £60,000, TANGIBLE FIXED ASSETS Fixtures and fittings Computer equipment Totals COST At 1 September 2024 and 31 August 2025 713 2.238 2,951 DEPRECIATION At 1 September 2024 Charge for year 594 24 1,825 137 2,419 161 At 31 August 2025 618 1,962 2,580 NET BOOK VALUE At 31 August 2025 95 276 371 At 31 August 2024 119 413 532 Page 7 continued...
Back-On-Track-Stroke Rehab Serrfice Wiltshire Notes to the Financial Statements - continued for the Year Ended 31 Au ust 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.25 31.8.24 Taxation and social security Other creditors 604 2,271 764 7,169 2,875 7,933 MOVEMENT IN FUNDS Net movement in funds At 31.8.25 At 1.9.24 Unrestricted funds General fund 11,995 10,303 22,298 TOTAL FUNDS 11,995 10,303 22,298 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 27,765 (17,462) 10,303 TOTAL FUNDS 27,765 (17,462) 10,303 Comparatives for movement In funds Net movement in funds At 31.8.24 At 1.9.23 Unrestricted funds General fund 484 11,511 11,995 TOTAL FUNDS 484 11,511 11,995 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 22,335 (10,824) 11,511 TOTAL FUNDS 22,335 (10,824) 11,511 Page 8 continued...
Back-On-Track-StToke Rehab Service Wiltshire Notes to the Financial Statements - continued for the Year Ended 31 Au ust 2025 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 August 2025. Page 9
Back-On-Track-Stroke Rehab Service Wiltshire Detailed Statement of Financial Activities for the Year Ended 31 Au ust 2025 31.8.25 31.8.24 INCOME AND ENDOWMENTS Donations and legacies Donations 6,813 8,460 Charitable activities Grants 20,952 13,875 Total incoming resources 27,765 22,335 EXPENDITURE Raising donations and legacles Wages 1,217 511 Charitable activities Wages Insurance Light and heat Telephone Postage and stationery Motor expenses Sundries 11,063 181 300 1,008 267 1,325 1 ,460 4,599 277 1,340 189 1,626 1,755 15,604 9,786 Other Fixtures and fittings Computer equipment 24 137 30 137 161 167 Support costs Governance costs Accountancy / Independent exam fee 480 360 Total resources expended 17,462 10,824 Net income 10,303 11,511 This page does not form part of the statutory financial statements Page 10