REGISTERED CHARITY NUMBER: 1196126
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2024
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 Year Ended 31 December 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 5 |
| Independent Examiner's Report | 6 | ||
| Statement of Financial Activities | 7 | ||
| Balance Sheet | 8 | ||
| Notes to the Financial Statements | 9 | to | 14 |
| Detailed Statement of Financial Activities | 15 | to | 16 |
Sunderland Headlight CIO
Report of the Trustees for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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 2024 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 Year Ended 31 December 2024
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Since 2002 Sunderland Headlight has been encouraging and supporting mental health service users to access provision, develop skills, get involved, and build a support system that works for them in the community.
Throughout 2024 we have worked diligently, continued to promote positive mental health, and provide activities and services based on the needs of our service users.
Sunderland Headlight has had a challenging 2024 in terms of managing increased demand for our activities and services, as the table below demonstrates.
| the table below demonstrates. | |||
|---|---|---|---|
| 22/23 | 23/24 | % Increase | |
| Footfall | 4044 | 4645 | 14.86% |
| New attendees | 443 | 671 | 51.47% |
| Check in calls | 2753 | 3257 | 18.31% |
| Listening Sessions | 1176 | 1928 | 63.95% |
| Advice Sessions | 2042 | 2751 | 34.72% |
There has been a significant increase in the number of people accessing our organisation either in person or remotely. This reflects national mental health statistics that indicate that North East & North Cumbria had the second highest prevalence nationally of people reporting a mental health problem, where 15.6% of our areas population had a mental health issue. (Mental health statistics: prevalence, services and funding in England, House of Commons Library, 2024.)
We work with a person-centred ethos and it is vital to us that what we do meets need and is effective. We held a consultation with our service users to explore this, and the information gathered was central to the production of our new Strategic Plan 2023 - 2026. Alongside this, we frequently consult with our service users to capture changes in needs and introduce solutions to ensure these needs are met.
We have continued to offer a number of activities with a proportion of them facilitated by volunteers recruited from our service users. We offer a Men's Group, Women's Group, Bingo, Coffee Morning, Games Group and a weekly quiz. All of these activities support positive mental wellbeing and reduce feelings of loneliness and isolation.
Our volunteers are an integral part of the organisation. They all have lived experience of mental illness and began as service users, used our support to be able to manage their mental health better, then wanted to give back and support others. It is a massive part in people realising their self-worth and recognising that they can make a huge contribution towards helping others. They also stand as a beacon of hope to others and demonstrate that life can get better. The following tells of one volunteers experience of working with Headlight:
'I wouldn't be sitting here now if it wasn't for Headlight, truthfully. Without having Headlight to come to during the week I would be in the house, day in day out. My mind would be in overdrive and the voices would be worse; I like to be kept busy. You are guaranteed a laugh when you come into Headlight. Volunteering helps with my routine. I spoke to Alison about taking the role of Bingo volunteer and I really enjoy it. I make my own sayings up mind! When I first came to Headlight my mental health wasn't great at all, I was crying all the time. My CPN introduced me, she dropped me off at Headlight, waited for me to come in and then left me to have a Meet & Greet. I've been coming thirteen years now. When I go to the doctors, they ask me every now and then if I need a CPN, I don't feel like I need one at the minute, because Headlight is helping to keep me well by coming here.'
We have continued to expand our network and strengthen existing partnerships. Our work with The Cultural Spring has developed significantly over the year. Following the Ceramics Course, we held a Pewter Course for our service users. This was very well received and we were invited by The Cultural Spring to apply for a grant and position with their Community Arts Research Project. We were successful with this application with the proposal to explore the links between mental health and a wellbeing garden. Our service users were fully involved with the selection and commissioning of an artist for this project and the work undertaken by them all has had many positive outcomes.
Page 2
Sunderland Headlight CIO
Report of the Trustees for the Year Ended 31 December 2024
Following this, we were invited by The Cultural Spring to become a 'Space to Create'. This will enable us to improve access for our service users to the experience and participation in arts and culture. Our initial project under this programme is a short animation telling our service users life stories and the positive impact Headlight has had for them.
Our trip to York in July was enjoyed by many of our service users. These trips make a difference for people and are great for encouraging camaraderie. We always get positive feedback and people ask when the next one will be and where we could consider going. For some, it is one of the few, if not only, chances they have to get away somewhere different and feel safe and supported.
Once again this year we had numerous requests for work experience placements from local schools. We had capacity this year to have two students on placement. These placements work well to introduce young people to what the world of work is like, and to help them to consider career choices.
Across the year we hold a number of celebrations and parties at Headlight, including World Mental Health Day, Easter, Halloween, Christmas, Volunteer Awards Ceremony, and Fun Day. Fun Day is probably one of the really looked forward to events at Headlight by service users and it has definitely become a summer tradition now. One of the Social Prescribing Team came along this year, and this was her experience:
'Headlight is an amazing place to come to. The Summer Fun Day today has shown inclusivity and compassion for people who deserve to be treated as everyone else I refer a high number of patients to this service and receive positive feedback. Keep doing what you're doing you are all stars! Big thank you for the invite'.
Our Generalist Advice Service is constantly in demand to support clients with a number of issues, particularly welfare benefit applications and assessments. From January 2023 to December 2024, we secured a benefit gain of £2,072,229.03 for our clients. This is a phenomenal achievement by our Advice Workers and demonstrates how effective this service is and how much it is needed by those with mental health issues.
We support people who are unable to come into Headlight in person via weekly check in calls. Our Support Worker makes on average around 100 of these calls a week. These calls mean a great deal to those who receive them. Support is also offered through Listening Sessions. These can be conducted face to face or via telephone. They provide an often needed one to one space for people to talk about things they are worried about or that are bothering them, or just to get things off their chest. Staff delivered 1993 Listening Sessions in 2024.
'Just want to thank you for all you do, life- saving for me. Thanks a lot, looking forward to a listening session and advice about help I can get. You and the service help and save me every week. You and the other staff are all stars'.
We are all very proud of what we have achieved in 2024 and intend to go into 2025 with the same determination to make a positive difference for people experiencing mental health issues.
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 £44,068.
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.
The net incoming resources for the period amounted to a deficit of £42,545 (2023: surplus of £15,529).The amount attributable to reserves stands at a 61,256.
Page 3
Sunderland Headlight CIO
Report of the Trustees for the Year Ended 31 December 2024
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 3NH
Trustees
R Braines Chair M Unthank-Skinner P Allison J Easton J Graham S Turner N Kristiansen (resigned 15/4/2024) A Smith (appointed 15/4/2024)
Page 4
Sunderland Headlight CIO
Report of the Trustees for the Year Ended 31 December 2024
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 6 August 2025 and signed on its behalf by:
J Easton - Trustee
Page 5
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 year ended 31 December 2024.
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.
D J Cook FCCA
TTR Barnes Limited Chartered Accountants 3-5 Grange Terrace Stockton Road Sunderland Tyne & Wear SR2 7DG
7 August 2025
Page 6
Sunderland Headlight CIO
Statement of Financial Activities for the Year Ended 31 December 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 84,703 Other trading activities 3 9,140 Total 93,843 EXPENDITURE ON Charitable activities 4 Charitable 42,773 Development Costs 32,831 Support Costs 52,534 Other 8,250 Total 136,388 NET INCOME/(EXPENDITURE) (42,545) RECONCILIATION OF FUNDS Total funds brought forward 103,801 TOTAL FUNDS CARRIED FORWARD 61,256 |
Restricted fund £ - - - - - - - - - - - |
2024 Total funds £ 84,703 9,140 93,843 42,773 32,831 52,534 8,250 136,388 (42,545) 103,801 61,256 |
2023 Total funds £ 121,753 9,224 130,977 34,788 30,425 41,688 8,547 115,448 15,529 88,272 103,801 |
|---|---|---|---|
The notes form part of these financial statements
Page 7
Sunderland Headlight CIO
Balance Sheet 31 December 2024
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 10 504 CURRENT ASSETS Debtors 11 1,428 Cash at bank and in hand 73,826 75,254 CREDITORS Amounts falling due within one year 12 (14,502) NET CURRENT ASSETS 60,752 TOTAL ASSETS LESS CURRENT LIABILITIES 61,256 NET ASSETS 61,256 FUNDS 13 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - - - |
2024 Total funds £ 504 1,428 73,826 75,254 (14,502) 60,752 61,256 61,256 61,256 61,256 |
2023 Total funds £ 695 735 111,420 112,155 (9,049) 103,106 103,801 103,801 103,801 103,801 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 6 August 2025 and were signed on its behalf by:
J Easton - Trustee
The notes form part of these financial statements
Page 8
Sunderland Headlight CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
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.
Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
continued...
Page 9
Sunderland Headlight CIO
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
2. DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | ||||
|---|---|---|---|---|
| Donations Grants |
2024 £ 3,751 80,952 84,703 |
|||
| Washington Mind The Cultural Spring NHS NE & North Cumbria Other donations |
Unrestricted £ 44,068 3,000 13,884 20,000 80,952 |
Restricted £ - - - - - |
||
3. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | |
|---|---|
| Admission Fees | 2024 2023 £ £ 3,009 2,882 |
| Activities | 4,287 4,290 |
| Tuck Shop | 1,844 2,052 |
| 9,140 9,224 |
continued...
Page 10
Sunderland Headlight CIO
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
4. CHARITABLE ACTIVITIES COSTS
| Charitable Development Costs Support Costs 5. DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Rates and water Light and heat Telephone Postage and stationery Sundries Cleaning Repairs & Renewals Refreshments Hire Costs 6. SUPPORT COSTS Charitable Support costs, included in the above, are as follows: Bank charges Independent Examiner Fees Payroll Costs Insurance Depreciation of tangible fixed assets |
Direct Support Costs (see costs (see note 5) note 6) £ £ 39,241 3,532 32,831 - 52,534 - 124,606 3,532 2024 £ 110,845 1,347 2,597 1,881 99 2,278 211 366 3,032 1,950 124,606 Governance Finance costs £ £ 15 3,517 2024 Charitable £ 15 1,700 330 1,295 192 3,532 |
Totals £ 42,773 32,831 52,534 128,138 2023 £ 85,062 975 2,259 1,830 619 2,206 201 6,550 3,082 1,243 104,027 Totals £ 3,532 2023 Total activities £ - 1,440 259 982 193 2,874 |
|---|---|---|
continued...
Page 11
Sunderland Headlight CIO
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
8. STAFF COSTS
| Wages and salaries Social security costs The average monthly number of employees during the year was as follows: Centre Manager Support Worker |
2024 £ 105,941 4,904 110,845 2024 1 3 4 |
2023 £ 83,390 1,672 85,062 2023 1 3 4 |
||
|---|---|---|---|---|
No employees received emoluments in excess of £60,000.
| 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 121,753 Other trading activities 9,224 Total 130,977 EXPENDITURE ON Charitable activities Charitable 34,788 Development Costs 30,425 Support Costs 41,688 Other 8,547 Total 115,448 NET INCOME 15,529 |
Restricted fund £ - - - - - - - - - |
Total funds £ 121,753 9,224 130,977 34,788 30,425 41,688 8,547 115,448 15,529 |
|---|---|---|
continued...
Page 12
Sunderland Headlight CIO
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
| 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund £ £ RECONCILIATION OF FUNDS Total funds brought forward 88,272 - TOTAL FUNDS CARRIED FORWARD 103,801 - 10. TANGIBLE FIXED ASSETS Fixtures and Computer fittings equipment £ £ COST At 1 January 2024 and 31 December 2024 631 341 DEPRECIATION At 1 January 2024 108 169 Charge for year 78 113 At 31 December 2024 186 282 NET BOOK VALUE At 31 December 2024 445 59 At 31 December 2023 523 172 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Prepayments and accrued income 1,428 |
Total funds £ 88,272 103,801 Totals £ 972 277 191 468 504 695 2023 £ 735 |
|---|---|
Debtors are measured on the basis of what will be recoverable in the future, discounted where material to present value.
continued...
Page 13
Sunderland Headlight CIO
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 14,502 | 9,049 |
Creditors are measured on the basis of what will be payable in the future.
13. MOVEMENT IN FUNDS
Sunderland Headlight has a reserves policy to maintain six months worth of funding for running costs. Wages for the next six months are estimated to be approximately £51,306.
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
15. 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 14
Sunderland Headlight CIO
| Detailed Statement of Financial Activities for the Year Ended 31 December 2024 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 Repairs & Renewals Refreshments Hire Costs Other Rent Support costs Finance Bank charges Governance costs Independent Examiner Fees Carried forward |
2024 £ 3,751 80,952 84,703 3,009 4,287 1,844 9,140 93,843 105,941 4,904 1,347 2,597 1,881 99 2,278 211 366 3,032 1,950 124,606 8,250 15 1,700 1,700 |
2023 £ 8,119 113,634 121,753 2,882 4,290 2,052 9,224 130,977 83,390 1,672 975 2,259 1,830 619 2,206 201 6,550 3,082 1,243 104,027 8,547 - 1,440 1,440 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 15
Sunderland Headlight CIO
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| Governance costs Brought forward Payroll Costs Insurance Fixtures and fittings Computer equipment Total resources expended Net (expenditure)/income |
2024 £ 1,700 330 1,295 80 112 3,517 136,388 (42,545) |
2023 £ 1,440 259 982 81 112 2,874 115,448 15,529 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 16