**REGISTERED CHARITY NUMBER: 1196126**
**Report of the Trustees and**
## **Unaudited Financial Statements**
**for the Period 1 July 2022 to 31 December 2022**
**for**
**Sunderland Headlight CIO**
TTR Barnes Limited Chartered Accountants 3-5 Grange Terrace Stockton Road Sunderland Tyne & Wear SR2 7DG
**Sunderland Headlight CIO**
**Contents of the Financial Statements for the Period 1 July 2022 to 31 December 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 4|
|**Independent Examiner's Report**|5|
|**Statement of Financial Activities**|6|
|**Balance Sheet**|7|
|**Notes to the Financial Statements**|8 to 11|
|**Detailed Statement of Financial Activities**|12|
## **Sunderland Headlight CIO**
## **Report of the Trustees for the Period 1 July 2022 to 31 December 2022**
The trustees present their report with the financial statements of the charity for the period 1 July 2022 to 31 December 2022. 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**
Sunderland Headlights objectives are:
For the public benefit to relieve the needs of people who are suffering, or who have suffered, from poor mental health by offering educational and recreational activities, services, support, information and advice to such people, their families and carers, tailored to meet their needs.
Headlight supports people experiencing mental health issues by providing a range of services and activities that enable them to step on the road to recovery and independence. Consultation with service users helps us to identify current need and develop effective practices. We work in a person centred way and offer people a place to belong and an opportunity to live a fulfilling life.
## **Public benefit**
The Trustees have had regard to the Charity's Commission's guidance on their legal duty on public benefit and are satisfied that the Charity deliver a public benefit.
Due regard is paid to the public benefit guidance when deciding what new activities are to be undertaken.
## **Volunteers**
Our volunteers are recruited through a development and progression route from our service users and it is wonderful to witness them realising their sense of self-worth and increase their self-confidence. Their contribution to our organisation is invaluable and highly appreciated.
Throughout 2022 our volunteers have taken on a variety of roles within the project to help provide services and activities to those requiring help and support. They are all dedicated to what they do. Their generosity, dedication, and passion for what they do makes a huge difference in the wellbeing of so many, and Sunderland Headlight CIO would not be what it is without their input.
Page 1
**Sunderland Headlight CIO**
## **Report of the Trustees for the Period 1 July 2022 to 31 December 2022**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
Throughout 2022 we have worked diligently, continued to promote positive mental health, and provide activities and services based on the needs of our users.
Headlight works towards encouraging and supporting mental health service users to access provision, develop skills, and become involved in developing a support system in the community.
In 2022 our Trustees decided to change the charitable structure of Sunderland Headlight to a Charitable Incorporated Organisation (CIO). There has been a lot of hard work undertaken by Trustees, staff and volunteers to achieve this, but it has been well worthwhile as it has enabled Headlight to become a more robust organisation that is best placed to meet service users needs professionally and successfully.
We offer a number of activities and services at Headlight. These include a Women's Group, Graft Group (gardening and crafts), Bingo, Coffee Morning, Games Group, Social Sessions, Advice Service, Listening Sessions, Check-in Calls, and Chat Calls. These are all designed to help people manage their mental wellbeing, reduce isolation, and feel they are a valued member of the community. Pre-pandemic, Headlight focused mainly on services and activities face to face. Post-pandemic we have noted peoples changing needs and retained the facility to offer some of these services via telephone and email. This is a significant shift in meeting the needs of people and enables us to help and support more people than ever.
We hold a number of event days across the year including a Fun Day, World Mental Health Day, Halloween, and Christmas. We encourage service users to enjoy themselves, socialise, get involved, and improve their confidence. Events like this really help strengthen the sense of community as many people get involved with planning these days and making it happen.
Our Generalist Advice Service continues to be extremely well utilised. This has always been a popular service, and every year it has many more new clients accessing it. From July to December 2022, the Advice Service has gained £317,594 in welfare benefits for clients. In the last ten years it has gained over £3.5 million pounds in welfare benefits for clients. Over 2022 we have made further links with other organisations and professionals who refer into our service, such as Social Prescribers and Link Workers, Social Workers, CPN's and Mental Health Workers.
We were absolutely delighted to be chosen by Boldon Golf Club Ladies Team as their charity of the year for 2022. They have been holding a variety of events to raise funds for Headlight and we really appreciate their endeavours. It has been lovely getting to know their team captain, Alyson. We were also the recipients of very generous donations from Howard Civil Engineering Ltd and Barratt Development North East.
What Headlight achieves as a team is possibly best reflected in the feedback we are given by our service users:
'It was the best decision I made stepping through the front door. When I first came to Headlight, I was suicidal and in utter despair. I can't describe how grateful I am for all of your support. Thanks a million.' - Anonymous
'I can't thank you all enough for the support you have given me the past few months. They have been the hardest few months of my life, and I know without having Headlight here, I can say that I wouldn't have been able to carry on living. Having someone there for me, when I feel like I am alone and have no one is appreciated. Going through a difficult situation with my home life and family life is tough to manage. Coming into Headlight I can try to switch off a little bit. I can speak to you when I am struggling, and I'm learning to be honest with how I feel. You are there for the small things and the big things too. From setting my phone up with me, to supporting me by my side whilst I call a solicitor, you are helping me more than you know and words will never be enough to tell you how grateful I truly am.' - JR
It has been a special year for Headlight in 2022 as we celebrate our 20th birthday. Headlight began in 2002 and we are very proud of successfully providing help and support to people for two decades. Headlight has grown and developed over the years and we are looking forward to continuing this well into the future.
## **FINANCIAL REVIEW Principal funding sources**
Sunderland City Council via Washington Mind provided significant funding during the year to fund the support work and general running costs. Income received during the period totalled £16,666.
Page 2
**Sunderland Headlight CIO**
## **Report of the Trustees for the Period 1 July 2022 to 31 December 2022**
## **FINANCIAL REVIEW**
## **Reserves policy**
The policy of the Management Committee is to ensure that all expenses are fully funded and reserves are sufficient to cover expenditure commitments for a six month period.
## **Funds in deficit**
The net incoming resources for the period amounted to a surplus of £81,257 .The amount attributable to reserves stands at a surplus of £81,257.
## **FUTURE PLANS**
The charity continues to aim for financial security during the year ahead and will strive to secure funding for activities, salaries and core costs. Headlight has received a number of kind donations from members and the community, which has supported the charity to continue to offer activities and services to service users.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
Sunderland Headlight is a Charitable Incorporated Organisation governed by its Constitution dated 12th October 2021.
## **Recruitment and appointment of new trustees**
Trustees shall be appointed for a term of three years by a resolution passed at a properly convened meeting of the Trustees. Any person retiring as a Trustee is eligible for reappointment, although a Trustee who has completed three consecutive terms of service may not be reappointed for a fourth term until a period of at least one year has elapsed. In addition to Trustees appointed in accordance with the above clauses, additional Trustees may be co-opted for shorter or fixed periods because of the particular capabilities and competences they may bring for specific projects or programmes of work. In selecting individuals for appointment as Trustees, the Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The Management Committee has conducted its own review of the major risks to which the charity is exposed and systems have been established to minimise those risks. External risks related to the generation of funding and activities have led to the development of a strategic plan allowing for the diversification of funding. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the Charity. These procedures are reviewed to ensure that they still meet the needs of the Charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1196126
## **Principal address**
14 Mary Street Sunderland Tyne & Wear SR1 1NH
## **Trustees**
R Braines Chair M Unthank-Skinner P Allison J Easton J Graham S Turner N Kristiansen
Page 3
**Sunderland Headlight CIO**
**Report of the Trustees for the Period 1 July 2022 to 31 December 2022**
## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner**
TTR Barnes Limited Chartered Accountants 3-5 Grange Terrace Stockton Road Sunderland Tyne & Wear SR2 7DG
Approved by order of the board of trustees on 23 June 2023 and signed on its behalf by:
...................................................................... J Easton - Trustee
Page 4
## **Independent Examiner's Report to the Trustees of Sunderland Headlight CIO**
## **Independent examiner's report to the trustees of Sunderland Headlight CIO**
I report to the charity trustees on my examination of the accounts of Sunderland Headlight CIO (the Trust) for the period 1 July 2022 to 31 December 2022.
## **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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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.
D J Cook
TTR Barnes Limited Chartered Accountants 3-5 Grange Terrace Stockton Road Sunderland Tyne & Wear SR2 7DG
Date:26 June 2023
Page 5
## **Sunderland Headlight CIO**
## **Statement of Financial Activities for the Period 1 July 2022 to 31 December 2022**
|||Unrestricted|Restricted|Restricted|Total|
|---|---|---|---|---|---|
|||fund|fund||funds|
||Notes|£|£||£|
|**INCOME AND ENDOWMENTS FROM**||||||
|Donations and legacies|2|28,660||-|28,660|
|Other trading activities|3|5,308||-|5,308|
|**Total**||33,968||-|33,968|
|**EXPENDITURE ON**||||||
|**Charitable activities**|4|||||
|Charitable||11,967|458||12,425|
|Development Costs||19,411||-|19,411|
|Support Costs||19,066||-|19,066|
|Other||4,000||-|4,000|
|**Total**||54,444|458||54,902|
|**NET INCOME/(EXPENDITURE)**||(20,476)|(458)||(20,934)|
|**Legacy charity funds**|12|108,748|458||109,206|
|**Net movement in funds**||88,272||-|88,272|
|**TOTAL FUNDS CARRIED FORWARD**||88,272||-|88,272|
The notes form part of these financial statements
Page 6
## **Sunderland Headlight CIO**
## B **alance Sheet 31 December 2022**
|Unrestricted
Restricted
fund
fund
Notes
£
£
**FIXED ASSETS**
Tangible assets
9
616
-
**CURRENT ASSETS**
Debtors
10
471
-
Cash at bank and in hand
98,302
-
98,773
-
**CREDITORS**
Amounts falling due within one year
11
(11,117)
-
**NET CURRENT ASSETS**
87,656
-
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
88,272
-
**NET ASSETS**
88,272
-
**FUNDS**
12
Unrestricted funds
**TOTAL FUNDS**|Total
funds
£
616
471
98,302
98,773
(11,117)
87,656
88,272
88,272
88,272
88,272|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 23 June 2023 and were signed on its behalf by:
............................................. J Easton - Trustee
The notes form part of these financial statements
Page 7
**Sunderland Headlight CIO**
## **Notes to the Financial Statements for the Period 1 July 2022 to 31 December 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements 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 statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **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 - 15% on reducing balance Computer equipment - 33% Straight line
## **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 of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. DONATIONS AND LEGACIES**
|Donations
Grants
Unrestricted
Restricted
2022
£
£
£
Sunderland City Council via
washington Mind
24,999
24,999
======
======
======
24,999
0
24,999
======
======
======|£
3,662
24,998|
|---|---|
||28,660|
|||
continued...
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**Sunderland Headlight CIO**
## **Notes to the Financial Statements - continued for the Period 1 July 2022 to 31 December 2022**
## **3. OTHER TRADING ACTIVITIES**
|**3.**|**OTHER TRADING ACTIVITIES**||||
|---|---|---|---|---|
|||||£|
||Admission Fees|||1,369|
||Activities|||2,572|
||Tuck Shop|||1,367|
|||||5,308|
|**4.**|**CHARITABLE ACTIVITIES COSTS**||||
|||Direct|Support||
|||Costs (see|costs (see||
|||note 5)|note 6)|Totals|
|||£|£|£|
||Charitable|9,855|2,570|12,425|
||Development Costs|19,411|-|19,411|
||Support Costs|19,066|-|19,066|
|||48,332|2,570|50,902|
|**5.**|**DIRECT COSTS OF CHARITABLE ACTIVITIES**||||
|||||£|
||Staff costs|||43,258|
||Rates and water|||(563)|
||Light and heat|||914|
||Telephone|||835|
||Postage and stationery|||93|
||Sundries|||988|
||Cleaning|||97|
||Training|||50|
||Repairs & Renewals|||1,168|
||Refreshments|||1,414|
||Hire Costs|||78|
|||||48,332|
|**6.**|**SUPPORT COSTS**||||
|||||Governance|
|||||costs|
|||||£|
||Charitable|||2,570|
continued...
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**Sunderland Headlight CIO**
## **Notes to the Financial Statements - continued for the Period 1 July 2022 to 31 December 2022**
## **6. SUPPORT COSTS - continued**
Support costs, included in the above, are as follows:
|**SUPPORT COSTS - continued**
Support costs, included in the above, are as follows:||
|---|---|
||Charitable|
||£|
|Independent Examiner Fees|1,920|
|Payroll Costs|117|
|Insurance|449|
|Depreciation of tangible fixed assets|84|
||2,570|
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the period ended 31 December 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the period ended 31 December 2022.
## **8. STAFF COSTS**
|**STAFF COSTS**||
|---|---|
|Wages and salaries
Social security costs
The average monthly number of employees during the period was as follows:
Centre Manager
Support Worker|£
39,328
3,930|
||43,258|
||1
2
3|
No employees received emoluments in excess of £60,000.
During the period the key management personnel were paid remuneration of £19,411
## **9. TANGIBLE FIXED ASSETS**
|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|
||Fixtures|||
||and|Computer||
||fittings|equipment|Totals|
||£|£|£|
|**COST**||||
|Additions|359|341|700|
|**DEPRECIATION**||||
|Charge for year|27|57|84|
|**NET BOOK VALUE**||||
|At 31 December 2022|332|284|616|
continued...
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**Sunderland Headlight CIO**
## **Notes to the Financial Statements - continued for the Period 1 July 2022 to 31 December 2022**
## **10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Debtors are measured on the basis of what will be recoverable in the future, discounted where material to present value.
## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accruals and deferred income
£ 11,117
Creditors are measured on the basis of what will be payable in the future, discounted where material to present value.
## **12. LEGACY CHARITY FUNDS**
On 1 July 2022 Sunderland Headlight transferred its funds to Sunderland Headlight CIO.
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the period ended 31 December 2022.
## **14. UNRESTRICTED FUNDS**
This fund is not related to any designated project or purpose. since this fund is free from restrictions it is predominately operated to manage and administer the Charity on a day to day basis.
Page 11
**Sunderland Headlight CIO**
**Detailed Statement of Financial Activities for the Period 1 July 2022 to 31 December 2022**
£
## **INCOME AND ENDOWMENTS**
|**Donations and legacies**
Donations
Grants
**Other trading activities**
Admission Fees
Activities
Tuck Shop
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Rates and water
Light and heat
Telephone
Postage and stationery
Sundries
Cleaning
Training
Repairs & Renewals
Refreshments
Hire Costs
**Other**
Rent
**Support costs**
**Governance costs**
Independent Examiner Fees
Payroll Costs
Insurance
Fixtures and fittings
Computer equipment
Total resources expended
**Net expenditure**|3,662
24,998
28,660
1,369
2,572
1,367
5,308
33,968
39,328
3,930
(563)
914
835
93
988
97
50
1,168
1,414
78
48,332
4,000
1,920
117
449
27
57
2,570
54,902
(20,934)|
|---|---|
This page does not form part of the statutory financial statements
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