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2023-03-31-accounts

NeuroActiveUK

Company Limited by Guarantee

Trustees Report and Financial Statements for Year to 31st March 2023

Charitiy Number: 1183238 Company Registration Number: 09500084

NeuroActiveUK

Contents

Page
Reference and Administrative Details 1
Trustees Report 2
Independent Examiner’s Report 3
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 8

NeuroActiveUK

Reference and Administrative details Year to 31st March 2023

Trustees and Directors: G Mitchell Appointed 19/03/2015
D Mitchell Appointed 01/04/2018
A Purdy Appointed 01/04/2018
C Johnson Appointed 20/02/2019
B Wilkinson Appointed 20/02/2019
V Madden Appointed 01/04/2020
P Gustard Appointed 01/04/2020
A Draper Appointed 29/09/2021
Registration numbers: Charity 1183238
Company 9500084
Registered Office and 5 Abbotside Close
Operational Address: Ouston
Chester Ie Street
DH2 1TQ
Independent Examiner: G. D. O’Hehir & Co Ltd
Chartered Certified Accountants
Barnfield Road
Spennymoor
Durham
DL16 6EA
Bankers: Barclays Bank PLC
215 High Street
Gateshead
NE8 1BX

Page 1

NeuroActiveUK

TRUSTEE REPORT

Our Trustees are – Pamela Gustard Brett Wilkinson Clair Johnston Vanessa Madden A Draper

Welcome to our 2023 AGM Since the last AGM we have continued to grow. Many fundraising events have taken place this year, Climbing Wall Great North Run Salsa Evening Coast to Coast Bike Ride Raffles, Client’s sales and much much more. This funding has enabled NAUK to increase emotional support (we now have a councillor once a week) More physio support has also been organised. We have been able to organise outside activities: Adaptive Surfing Climbing Wall Pot-a-doodle Glamping Pods Sunderland University – We are providing short term placements for 2nd year medical and phycology students once again. Medical students are able to interact with our clients in a community setting. There are plans to continue with this practice and a new cohort of students is planned. 6 will start very soon. We will continue to work with other agencies and groups to support our clients in 2023/24

We would like to thank everyone for their continued support Staff and volunteers for their dedication. Without you NAUK would not be the success it is today.

We would also like to say a huge thank you to Trina Walker (Centre Manager) for her continuing support and help liaising with Ouston Community Centre.

We would like to thank everyone for their continued support

Page 2

NeuroActiveUK

Independent Examiner's Report Year to 31st March 2023

Independent examiners report to the trustees of NeuroActive UK

I report of the financial statements of the charity for the year 1st April 2022 to 31st March 2023, which set out on the pages 5 to 13.

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that act. My work has beam undertake so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees, as a body, for my work or for this report.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this period under section 144 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.

It is my responsibility to:

  1. Examine the accounts under section 145 of the Charities Act

  2. Follow procedures laid down in the general directions given by the Charities Commission under section 145 (5) (b) of the Charities Act

  3. State whether particular matters have come to my attention

Basis of independent examiners report

My examination was carried out in accordance with general directions given by the Charity Commiss An examination includes a review of the accounting records kept by the charity and a comparison of accounts represented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning those matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts represent a "true and fair" view and the report is limited to those matters set out in the statement below.

Page 3

NeuroActiveUK

Independent Examiner's Report (continued) Year to 31st March 2023

Independent examiners report to the trustees of NeuroActive UK

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect:

the accounting records were not kept in accordance with section 386 of the Companies Act 2006; or the accounts did not accord with the such records; or

the accounts did not comply with the applicable requirements under section 396 of the Companies A 2006 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

the accounts have not been prepared in accordance with the Charities SORP (FRS 102)

I 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 should be reached.

Signed

14/11/2023 Dated

G. D. O’Hehir & Co Ltd

Chartered Certified Accountants Barnfield Road Spennymoor Durham DL16 6EA

Page 4

NeuroActiveUk

Statement of Financial Activities (Incorporating income and expenditure account) Year to 31st March 2023

Note
2
3
4
5
Fundraising Activities
Support Services
Total funds at 31st March 2023
Total funds brought forward
Net Incoming Resources
Total Expenditure
Income from:
Donations
Support Services
Total Income
Expenditure on:
Unrestricted Restricted
Total
funds
funds
funds
£
£
£
2023
2023
2023
1,256
1,256
106,922 - 106,922
108,178 - 108,178
- - -
103,833 - 103,833
103,833 - 103,833
4,345 - 4,345
7,517 5,500 13,017
11,862 5,500 17,362

The notes on pages 8 to 13 form part of these financial statements

Page 5

NeuroActiveUk Balance Sheet As at 31st March 2023

Note
8
9
10
10
Total Funds
Current Assets
Cash at bank and in hand
Debtors
Creditors: amounts falling due
within 1 year
Net current assets
Net Assets
Charity Funds:
Restricted Funds
Unrestricted Funds
£
£
2,740
15,071
17,811
449
17,362
17,362
6,040
11,322
17,362
31st March 2023
£
£
2,740
15,071
17,811
449
17,362
17,362
6,040
11,322
17,362
31st March 2023
£
£
-
13,736
13,736
719
13,017
13,017
6,040
6,977
13,017
31stMarch 2022
£
£
-
13,736
13,736
719
13,017
13,017
6,040
6,977
13,017
31stMarch 2022
17,811
449
13,736
719
17,362 13,017
6,040
11,322
6,040
6,977
17,362 13,017

Page 6

NeuroActiveUK Balance Sheet (continued) As at 31st March 2023

The company was entitled to exemption from audit under s477 of the Companies House Act 2006 re to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of th Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companie Act with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

14 Nov 2023

Approved by the Board of Directors and Trustees on …............................. and signed by on their beh

14 Nov 2023

Date:

…................................................... …......................................... Mrs D Mitchell Trustee and Company Director

Page 7

Notes to the financial statements As at 31st March 2023

NeuroActiveUK

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been consiste applied.

a) Basis of preparation of financial statements

The financial statements have been prepared under historical cost convention and in accordance wit Statement of Recommended Practice "Accounting and Reporting by Charities (SORP 2015)" applica charities preparing their accounts in accordance with the Financial Reporting Standard applicable in t United Kingdom and Republic of Ireland (FRS102), effective 1 January 2015; and the Companies Ac and the Charities Act 2011.

b) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in th furtherance of the general objectives of the charity and which have not been designed for any other purposes.

Designated funds are general funds which have been set aside by the trustees for a specific purpose

Restricted funds are funds which are to be used in the accordance with specific restrictions imposed donors or which have been raised for the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted f is set out in the notes to the financial statements.

c) Incoming resources

All incoming resources are included in the statement of financial activities when the charity has entitlement of the funds, certainty of receipt and the amount can be measured with sufficient reliabilit For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.

Gifts in kinds are included in the statement of financial activities at a reasonable estimate of their valu at the time they are utilised by the charity, with the equivalent amount being recognised as charitable expenditure. No amounts are included in the financial statements for services donated by volunteers

Donated services or facilities, which comprise donated services, are included in income at a valuatio which is an estimate of the financial cost borne by the donor where such a cost of quantifiable and measurable. No income is recognised where there is now financial cost borne by a third party.

Income tax recoverable in relation to donations received under Gift Aid or deed of covenant is recognised at the time of donation.

d) Resources expended

Expenditure is recognised on an accrual basis and has been included under expense categories that aggregate! all costs for allocation to activities. Where costs can not be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Page 8

NeuroActiveUK

1. Accounting policies (continued)

Support costs are those costs incurred directly in the support of expenditure on the objects of the charity. They include governance costs, which are those incurred in connection with the administratio of the charity and compliance with constitutional and statutory requirements.

All resources expended ai e inclusive of irrecoverable VAT.

b) Going concern basis

The financial statements have been prepared on a going concern basis. The trustees consider this to appropriate as they project the level of donations and trading activities to be sufficient to exceed operating costs.

2. Donations
Donations
Grants Receivable
Job Retention Scheme
Interest
UnrestrictedRestricted
Total
funds
funds
funds
2023
2023
2023
£
£
£
-
-
-
1,244
-
1,244
-
-
-
12
-
12
1,256
-
1,256

All income from donations related to unrestricted funds.

3. Other trading activities
Meals on Wheels Service
Gym
Day Unit Support
UnrestrictedRestricted
Total
funds
funds
funds
2023
2023
2023
£
£
£
15,646
-
15,646
-
-
-
91,277
-
91,277
106,922
-
106,922

All income from support related services related to unrestricted funds.

4. Expenditure on raising funds
Fundraising events
UnrestrictedRestricted
Total
funds
funds
funds
2022
2022
2022
£
£
£
-
-
-
-
-
-

All expenditure for fundraising events related to unrestricted funds.

Page 9

NeuroActiveUK

Notes to the financial statements As at 31st March 2023

5. Analysis of resources expended by activities

Provision of charitable activities Support
Total
Direct Costs
Costs
funds
2023
2023
2023
£
£
£
56,828
47,005
103,833
56,828
47,005
103,833

All expenditure on charitable activities related to unrestricted funds.

6. Support Costs
Note
Wages and salaries
7
Premises Costs
Office running costs
Accountancy
Travel
Staff Training
7. Staff costs
Wages and Salaries
Employers Pension
Social Security costs
Total funds
2023
£
23,318
17,261
3,861
1,597
968
-
47,005
Total funds
2023
£
23,318
-
-
23,318
Total funds
2022
£
22,908
13,684
3,626
1,177
626
-
42,021
Total funds
2022
£
22,908
-
-
22,908

The average monthly number of employees during the period was:

Support 2023
3
2022
3

No employee received remuneration in excess of £10,000

Page 10

NeuroActiveUK

Notes to the financial statements As at 31st March 2023

8. Debtors
Trade Debtors
9. Creditors
Amounts falling due within 1 year
Trade creditors
Other taxation and social security
Accruals
Loans from directors
31st March
2023
£
2,740
2,740
31st March
2023
£
49
-
400
-
449
31st March
2022
£
-
-
31st March
2022
£
49
270
400
-
719

10. Statement of funds

General funds
Restricted funds
M Hartburn
Total funds
1st April
Incoming Resources
31st March
2022
Transfers Resources Expended
2023
£
£
£
£
£
6,977
-
108,178
103,833
11,322
5,500
-
-
-
5,500
540
-
-
-
540
13,017
-
108,178
103,833
17,362

The M Hartburn fund has been set aside for future requests of support toward the costs of services fo those unable to source external funding

11. Analysis of net assets between funds

Unrestricted Restricted Total
funds funds funds
2023 2023 2023
£ £ £
Current Assets 17,811 - 17,811
Creditors due within 1 year 449 - 449
17,362 - 17,362

Page 11

Issuer G. D. O'Hehir & Co Ltd Document generated Tue, 14th Nov 2023 12:43:43 UTC Document fingerprint 4fc08807e768d9946e7c1cbcc7149d62

Parties involved with this document

Document processed

Party + Fingerprint

Tue, 14th Nov 2023 15:15:39 UTC Mrs Debra Mitchell - Signer (e250ba2dd2350d0bbcf44310f84b1f72) Audit history log Date Action Tue, 14th Nov 2023 18:26:08 UTC Mrs Debra Mitchell viewed the envelope (46.65.220.40) Tue, 14th Nov 2023 17:57:51 UTC Mrs Debra Mitchell viewed the envelope (46.65.220.40) Tue, 14th Nov 2023 15:15:40 UTC Mrs Debra Mitchell viewed the envelope (46.65.220.40) Tue, 14th Nov 2023 15:15:40 UTC This envelope has been signed by all parties (46.65.220.40) Tue, 14th Nov 2023 15:15:39 UTC Mrs Debra Mitchell signed the envelope (46.65.220.40) Tue, 14th Nov 2023 15:14:26 UTC Mrs Debra Mitchell viewed the envelope (46.65.220.40) Tue, 14th Nov 2023 12:43:55 UTC Document emailed to party email (18.133.30.236) Tue, 14th Nov 2023 12:43:45 UTC Sent the envelope to Mrs Debra Mitchell for signing. (35.179.92.108) Tue, 14th Nov 2023 12:43:45 UTC Envelope has been set to automatically remind the active signer every 7 day(s). (35.179.92.108) Tue, 14th Nov 2023 12:43:45 UTC Mrs Debra Mitchell has been assigned to this envelope. (35.179.92.108) Tue, 14th Nov 2023 12:43:45 UTC Envelope generated. (35.179.92.108) Tue, 14th Nov 2023 12:43:45 UTC Document generated with fingerprint 8c558f0415d10882f26b9a86f0935a0b. (35.179.92.108) Tue, 14th Nov 2023 12:43:45 UTC Document generated with fingerprint 4fc08807e768d9946e7c1cbcc7149d62. (35.179.92.108) Tue, 14th Nov 2023 12:43:43 UTC Envelope generated with fingerprint 8ba6190f8b98408cc203c200ef9db3cf (35.176.231.177)