Company Registration Number: 9413112 Charity Registration Number: 1160772 Headway Darlington & District Financial Statements For the Year Ending 31 March 2025 JANE ASCROFT ACCOUNTANCY LIMITED Chartered accountants Enterprise House Harfflire Enterprise Park Bamard Castle County Durham DL12 8XP
Headway Darlington & District Financial Statements Year Ended 31 March 2025 Page Trustees, Annual Report (Incorporating the Directols Report) Independent Examinerts Report to the Trustees Statement of Financial Activities (Including Income and Expenditure AGcountl Statement of Financial Position Notes to the Financial Statements The Following Pages Do Not Form Part of the Financial Ststements Detailed Ststement of Financial Activrties 16
Headway Darlington & District Trustees. Annual Report {Incorporating the Director's Report) Year Ended 31 March 202S The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements ofthe charity for the year ended 31 March 2025. Ob"e¢tives and Activitles The objedives of the charity are.. {11 to relieve persons who are resident in Darlington and District and surrounding areas. who have suffered a brain injury, their families, carers and other related professionals by the provision of such information, service and facilities. and {21 to advance the education of the public in all aspects relating to brain injury and its prevention. Achievements and Performance It has been a truly exceptional year for HeaddY Dartington. We delivered 78 sessions in the year with over 1000 attendances from our members. Trips out to Hall Hill Farm, The Wensleydale Creamery, and the James Herriot Museum took place. We arranged four parties including a Pyzza Paty as well as celebrations of Halloween, St Georges Day and Christmas. We welcomed a new Development Worker to the team along wtth a new Trustee. A huge thanks too to Kellie Yorke and her friends for raising over £2000 from the Great North Run for Headway Darlington and to others for donating to the work of the charity. Thanks also go to the charitable trusts who have donated to us in the last year. These include, Point North, GroundworkslPostcode Lottery, The J Knott Trust, Barchester's Charitable Foundation and The National Lottery Awards for All Grant Fund. With over £105,000 secured for the charity in the last three years to support our work, we have been able to offer so much more to people wth acquired brain injuries, their families and others who live in and around the Darlington, South Durham and Durham Dales area. This is my last report as Chair of Trustees. although I wll continue to serve on the Board for a short Time to assist imth funding applications. It has been a pleasure to work with so many great people. Special thanks also to Alastair Elliot who is retiring from the Board this year. Many thanks Alastair for your dedication over the last nine years as a Board member. Flnancial Review Income for the year ending 31st March 2025 was £40.064 (2024 - £32,209). Of this. r34,50012024 - £26,300) comprised restricted grants. Expenditure for the year ending 31st March 2025 totalled £20,669 {2024 - £28,604) giving an overall surplus of r19,39512024 - Surplus of£3,605). At 31st March 2025 the charity held net assets of £49,04812024 - £29,653) of which £28,790 (2024 - £14.2851 was held in restricted fund5 and £20,25812024- £15,368) was held in general funds. Reserves Policy The trustees aim to keep a cash reseNe of £9,000. At 31st March 2025 the chartÈy held reserves of £20.258.
Headway Darlington & District Trustees. Annual Report Ilncorporating the Dlrector's Report) (¢ontlnuod) Year Ended 31 March 2025 Structure Governance and Mana ement Headway Darlington and District was ineorporated as a company limited by guarantee on 29th January 2015 with company number 09413112. It was registered as a charity on 9th March 2015 with chafrty number 1160712. The charity is governed by its Memorandum and Articles dated 29th January 2015. Reference and Administrative Details Registered charity name Heacjway Darlington & District Charity registration number 1160772 Company registration number 9413112 Principal office and reglstered Unft 1 F, Enterprise House offi Valley Street North Darlington DL11GY The Trustees Gary Emerson Geoffrey Field Dorothy Barclay Alastair Elliot David Tarttelin David Dorman-smith (Appointed 9 October 2024) Independent Examlner Jane Ascroft FCA MA (Cantabl Enterprise House Harmire EnteTprise Park Barnard Castle County Durham DL12 8XP Small Company Provlslons This report has been prepared in accordance with the provisions applicable to companies entitled to the sm811 Companies exemption.
Headway Darlington & District Trustees. Annual Report (Incorporatlng the Dlrector's Report) (contlnued) Year Ended 31 March 202S The t",u trust es, annual report was approved on . and signed on behalf of the board of ary Emerson Trustee
Headway Darlington & District Independent Examiner's Report to the Trustees of Headway Darlington & District Year Ended 31 March 2025 I report to the trustees on my examination of the financ¢al statements of Hea(tray Darlington & Drstrict I'the charity'} for the year ended 31 March 2025. Responsibilities and Basis of Report As the trustees of the company (and also its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance wth the requirements of the Companies Act 20061'the 2006 Act'i. 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 the charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act,). In carrying Out my examination I have followed the Directions 9tven by the Charity Commission under section 145(5){bl 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 wth the examination giving me cause to believe.. accounting records were not kept In respect of the charity as required by section 386 of the 2006 Act, or the financial statements do not a¢¢ord with those records,. or the financial statements do not comply wrth 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 consklered as part of an independent examination., or the financial statements have not been prepared in accordance wrth the meth¢)ds and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance wth the Financial Reportin9 Standard applicable in the UK and Republic of Ireland IFRS 102). I have no concerns and have wme across no other matters in connection with the examination to which attention should be drawn In thLS report in order to enable a proper understanding of the accounts to be reached. Jane Ascroft FCA MA {Cantabl Independent Examiner Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XP
Headway Darfington & District Statement of Financial Activities {in¢luding income and expgnditure account) Year Ended 31 March 2025 2025 Restricted funds Total funds Total funds 2024 Unrestricted funds Nots Income and endowments Donations and legacies Charitable activtties 5,366 198 34,500 39,866 198 31,878 331 Total income 5,564 34.500 40,064 32,209 Expendlture Expenditure on charitable activrties Total expenditure 674 19,995 20,669 28.604 674 19,995 20.669 28.604 Net income and net movement in funds 4,890 14,505 19,395 3,605 Reconciliation of funds Total funds brought fowdrd Total funds carried forward 15,368 14.285 29.653 26, 048 20,258 28, 790 49,048 29,653 The statement of financial acttvrties includes all gains and losses recognised in the year. All income and expenditLAre dertve from continuing avrtIeS. The notes on pages 7 to 14 form part of these financial statements.
Headway Darlington & District Statement of Financial Position 31 March 2025 2025 2024 Note Current Assets Debtors Cash at bank and in hand 12 700 48,889 30,526 49,589 30,526 Creditors: amounts falling due within one year Net Current Assets 13 541 873 49, 048 29.653 Total Assets Less Current Liabilitles 49,048 29,653 29.653 Net Assets 49,048 Funds of the Charity Restricted funds Unrestricted funds 28,790 20,258 14,285 15.368 Total chaTity funds 14 49.048 29,653 For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 ofthe Companies Act 2006 relating to small companies. Directors, responsibilities-. The member8 have not required the Company to obtain an audit of ts financial statements for the year in question in accordance wth section 476.. The directors acknowledge their responsibilities for complying wth the requirements of the Act with respect to accounting records and the preparation of financial Statements. These financial statements have been prepared in acwrdance wsth the provisions applicable to companies subject to the small companies. regime. These ina ¢ial tatements were approved by the board of trustees and authorised for issue on and are signed on behalf ofthe board by.. Ic/< on Tru The notes on pages 7 to 14 form part of these financial statsments.
Headway Darlington & District Notes to the Financial Statements Year Ended 31 March 2025 General Information The charity is a public benefit entity and a private company limited by guarantee. registered in England and Wales and a registered charty in England and Wales. The address of the registered office is Unit 1 F. Enterprise House, Valley Street North, Darlington. DL1 1 GY. Statement of Compliance These financial statements have been prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of Recommended Practice applicable to charrties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 10211 and the Companies Act 2006. Accountlng Policies Basis of PTeparation The financial statements have been prepared on the historiol cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expendrture. The financial statements are prepared in sterling, which B the functional currency of the entity. Golng Conr2rn There are no material uncertainties about the charty's abilty to continue. Judgements and Key Sources of Estimation Uncertalnty The preparation of the financial statements requires rnanagement to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors. including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements. Fund Ac¢ounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charty's purposes. Designated funds are unrestricted ftJnd$ earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expendrture declared by the donor or through the terms of an appeal, and fall into one of sub-classes.. restricted income funds or endowment funds.
Headway Darlington & District Notes to the Financial Statements f¢onttnu•d) Year Ended 31 March 2025 Accounting Policies {contlnued) Income All incoming resources are included in the statement of financial activities when entitlement has passed to the charity., it is probable that the economic benefits associated wrth the transaction will flow to the charity and the amount can be reliably measured. The following speGific policies are applied to partiGular categories of income.. income from donations or grants is recognised when there is evidence of entrttement to the gift. receipt is probable and tts amount can be measured reliably. legacy income is recognBed when receipt is probable entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribLrtion of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for rt to be spent on a particular purpose and retuined if unspent, in which case may regarded as restricted. ExFendlture Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activrties to which it relates. expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitsble activfcies includes all costs incurred by a charfiy in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable adivrties. other expenditure includes all expenditure that is neither related to raislng funds for the charrty nor part of its expenditure on charrtable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single actNity are allocated directly to that activty. Shared costs are apportioned btheen the activities they Gontribute to on a reasonable, justifiable and consistent basts. Financial Instruments The charty only has fi'nancia5 assets and liabilrties of a kind that qualfy as basic financial instruments. Basic financial instruments are initially recogntsed at transaction value and subsequently measured at their settlement value.
Headway Darlington & District Notes to the Financial Statements (¢¢nNnu*dJ Year Ended 31 March 2025 Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date. Cash at Bank and in Hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquErtion or opening of the deposit or similar account. Creditors credito are recognised where the charity has a present obligation resulting from a past event that will probably resu in the transfer of fvnds to a third party and the amount due to settle the obligation can be measured or estimated Teliab5y. CTeditors are normally recognised at their settlement amount after allowing for any trade discounts due. Taxation The company 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 2 charrtable company for UK corporation tax purposes. Accordingly, the company 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 A 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charrtable purposes. Llmited by Guarantee The company is limrted by guarantee. At 31st March 2025 there were 6 member5 each of whom had undertaken to contribute an amount not exceeding £10 in the event of a winding up. Donatlons and Legacles Unrestricted Funds Restricted Total Funds Funds 2025 Donations Donations 5,366 5,366
Headway Darlington & District Notes to the Financial Statements (condnuedj Year Ended 31 March 2025 Donations and Legacies feontlnuedj Unrestricted Funds Restricted Total Funds Funds 2025 Grants National Lottery Awards For All James Knott Foundation Groundworks County Durham Community Foundatson Barchester 20.000 5.000 2.000 5,000 2.500 20,000 5,000 2,000 5,000 2,500 5,366 34.500 39.868 Unrestricted Funds Restricted Total Funds Funds 2024 Donatlons Donations 5,578 5,578 Grants Tyne and Wear Community Foundation Yapp Charitable Tru8t James Knott Foundation Greatham Hosprtal William Leech County Durham Communty Foundation North East Ladies Day Yorkshire Building Society Persimmon Tees Valley Peer Support NeOrk 5.500 2,000 5,000 1,000 2,500 4.800 2.500 1,000 1,000 1,000 5.500 2.000 5,000 1,000 2,500 4,800 2,500 1.000 1,000 1,000 5,578 26.300 31,878 Charitable Activities Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Adivity income Other income 166 32 1e6 304 27 304 27 198 198 331 331 10
Headway Darlington & District Notes to the Financial Statements f¢ontlnued) Year Ended 31 March 2025 Expenditure on Charitable Activities by Fund Type Unrestricted Funds Restricted Total Funds Funds 2025 Expenditure on charitable activities 674 19,995 20,669 Unrestricted Funds Restricted Total Funds Funds 2024 Expenditure on charitable activities 253 28,351 28,604 Expenditure on Charitable Actlvities by Activity Type Activities undertaken Totsl funds directly 2025 Total fund 2024 Expenditure on charitable activities 20,669 20,669 28,604 Independent Examination Fees 2025 2024 Fees payable to the independent examiner for.. Independent examination of the financial statements 378 378 10. Staff Costs The total staff costs and employee benefits for the reporting period are analysed as follow8.. 2025 2024 Wages and salaries Social security costs 1.284 5,788 16 1.284 5.804 The average head count of employees during the year was 1 {2024". 1). No employee received employee benefits of more than £60,000 during the year12024'. Nill. 11. Trustee Remuneration and Expenses The trustees reIVed no remuneration during the current or previous year. Two trustee8 Glaimed a total of £632 in expenses (2024 - Three trustees claimed £1.0731. 11
Headway Darlington & District Notes to the Financial Statements (contlnued) Year Ended 31 March 2025 12. Debtors 2025 2024 Prepayments and accrued income 13. Creditors: amounts falling due within one year 2025 2024 Accruals and deferred income 541 873 14. Analysls of Charitable Funds Unrestricted funds At 1 April 2024 At 31 March 2025 Income Expenditure General funds 15,368 5,584 (6741 20,258 At 1 April 2023 At 31 March 2024 Income ExFendrture General funds 9,712 5,909 12531 15,368 12
Headway Darlington & District Notes to the Financial Statements (contlnuedj Year Ended 31 March 2025 14. Analysis of Charitable Funds (contlnued) Restricted funds At 1 April 2024 At 31 March 2025 Income ExFenditure National Lottery Awards For All Tyne and Wear Community Foundation Yapp Charitable Trust James Knott Foundation William Webster Charitable Trust Rothley Trust Morrisons Persimmon County Durham Community Foundation Yorkshire Building Society Tees Valley Peer Support Neork Groundworks Barchester Point North 20.000 (1.4341 18,566 2,433 2.000 (2.433) 12,000) 15,000) (1091 {650) {2.0691 5.000 109 650 2,793 1,000 724 1,000 3,300 1.000 1,000 (3.3001 1,000 11,000) (2,0001 2.000 2,500 5,000 2,500 5.000 14.285 34.500 (19,995) 28,790 At 1 April 2023 At 31 March 2024 Income Expenditure National Lottery Awards For All Tyne and Wear Community Foundation Yapp Charitable Trust James Knott Foundation Greatham Hospital William Webster Charitable Trust Rothley Trust The Edwdrd Gostling Foundation Morrisons William Leech Persimmon County Durham Community Foundation North East Ladies Day Yorkshire Building Society Tees Valley Peer Support NeOrk 2,182 12,1821 5.500 2,000 5,000 1,000 (3.067) (2,000) 15,000) 11.000) 11.995) (1501 (3,000) {3,4571 {2.500) 2.433 2,000 2,000 2,104 800 3,000 6,250 109 650 2,793 2,500 1.000 1,000 4,800 2,500 1,000 1,000 (1,500) 12,5001 3,300 1.000 1,000 16,336 28, 300 128,3511 14,285 13
Headway Darlington & District Notes to the Firk2n¢ial Statements (¢¢nlinu•dJ Year Ended 31 March 2025 14. Analysis of Charitable Funds {eontlnu•d) The restricted funds are for the followng purposes.. Natsonal Lottery Awards For All - Wages & other expenses Tyne and Wear Community Foundation - General running costs Yapp Charitable Trust- Session running costs James Knott Foundation - Running costs Greatham Hosprtal- Rent Wi15iam Webster Charrtable Trust- Equipment Rothley Trust- Sports equipment & arts & crafts materiats The &dard Gostling Foundation - Rent Morrisons - Activities William Leech- General running costs Persimmon - General & gardening costs Co. Durham Communrty Foundation (now Point North) - Various costs North East Ladies Ejay - General running costs Yorkshire Building Society - Day trips Tees Valley Peer Support Neork - Chatterbox incl. volunteers expenses Groundworks - Running costs Bar¢hester - Out and about Point North (Previously Co. Durham Community Foundation)- Minibus and running costs 15. Analysis of Net Assets Beiw&n Funds Unrestricted Funds Restricted Totsl Funds Funds 2025 Current assets Creditors less than 1 year Net assets 20,799 15411 20,258 28,790 49,589 15411 49.048 28, 790 Unrestricted Funds Restricted Total Funds Funds 2024 Current assets Credrtors less than 1 year Net assets 18,241 <873) 15,368 14,285 30,526 {873} 29,653 14,285 14
Headway Darlington & District Management Information Year Ended 31 March 2025 The Followlng Pages Do Not Form Part of the Financial Statements. 15
Headway Darlington & District Detailed Statement of Flnancial Activities Year Ended 31 March 2025 2025 2024 Income and endowments Donations and legacies Donations National Lottery Awards For All Tyne and Wear Communty Foundation Yapp Charitable Trust James Knott Foundation Greatham Hospital Groundworks William Leech County Durham Community Foundation North East Ladies Day Yorkshire Building Society Persimmon Tees Valley Peer Support Neiknrk Barchester 5.386 20,000 5,578 5.500 2,000 5,000 1,000 5,000 2,000 2,500 4,800 2,500 1.000 1.000 1,000 5,000 2.500 39.866 31,878 Charltable actlvities Activity income Other income 304 27 32 331 Total incomè 40,064 32,209 Expenditure Wageslsalaries Employer's NIC Rent and utilities Insurance Volunteer expenses Professional fees Telephone IT support Activity costs Equipment Advertising other costs 1,284 5,788 16 7,370 479 2,486 1,231 7,833 317 1,578 734 797 1.174 5,240 270 687 755 1,358 7,210 992 342 626 Total expendlture 20,669 28,604 Net income 19,395 3,605 16