**REGISTERED CHARITY NUMBER: 1196126**
**Report of the Trustees and**
## **Unaudited Financial Statements**
**for the Year Ended 31 December 2025**
## **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 2025**
|||**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|13|
|**Detailed Statement of Financial Activities**|14|to|15|
## **Sunderland Headlight CIO**
## **Report of the Trustees for the Year Ended 31 December 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 December 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**
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**
On the whole, our volunteers are recruited through a development and progression route from our service users. When people are feeling more in control of their mental health, they often want to 'give something back' to the organisation. Volunteering provides the opportunity for them to help out, share their skills, improve their self confidence and sense of self-worth. They understand first hand what it is like to feel the impact of poor mental health, therefore are ideally placed to support new people accessing Headlight. Volunteering also gives people a sense of purpose and routine, which can help immensely in maintaining mental wellbeing.
This year we piloted recruiting a volunteer from an external applicant. This has worked well so far. It has taken a little longer for them to get to know the organisation, but their contribution is really helpful.
We feel it is essential to recognise the importance of our volunteers and the invaluable contribution they make to our organisation. To acknowledge this, we hold an annual awards ceremony where we ensure every volunteer knows just how much they are appreciated.
Page 1
**Sunderland Headlight CIO**
## **Report of the Trustees for the Year Ended 31 December 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
Sunderland Headlight has been supporting people with mental health issues since 2002 and encouraging them to access provision, develop skills, get involved, and build a support system that works for them.
2025 has been another busy year for Sunderland Headlight. Sunderland has an Index of Multiple Deprivation score of 9, with 10 being the most deprived. This brings a number of challenges to its population, including issues with mental health. Our focus is to work in a person-centred way and support our service users to achieve a good quality of life for themselves while better managing their mental health.
We offer a number of services and activities to support people. Sunderland Headlight has a very strong sense of community and holds Social Sessions four days per week from 9am until 4pm for service users. These sessions are well attended and intrinsic in reducing isolation while simultaneously enabling people to access peer support and support from staff.
Our Listening Sessions are well utilised. Sometimes talking with a member of staff about worries and concerns, or just getting things off your chest, can be really useful in maintaining mental wellbeing.
We have a Generalist Advice Service that is tailored to meet the needs of people affected by mental health issues. This service is constantly in high demand, and strives to support with any query. Many people seek help to apply for welfare benefits and from January 2023 to November 2025 it has secured £3,714,439.06 in welfare benefits for its clients.
There are a number of activities for people to participate in. Weekly activities include Prize Bingo, Coffee Morning, a Weekly Quiz, and a Garden Group. Throughout the year we provide a variety of art and craft classes, parties, and trips out. Over 2025 we had Pyrography Classes, Watercolour Classes, Print Workshops, an arts and culture day out visiting a number of places in Ouseburn and Brian Rankin's exhibition showcasing the work of Charlie Rogers. We also worked with the animator, Scott Tyrrell. Together with our service users, he co-created a powerful short animation entitled 'Any One of Us', which outlines what it feels like to have a mental health issue and the positive difference seeking the support of Sunderland Headlight makes. Producing this film was partly instrumental in us beginning our own YouTube Channel where we can share what we do in our organisation. Any One of Us is something we are all extremely proud of; so much so, we entered it in The Smiley Charity Film Awards and have been shortlisted as finalists.
Our volunteers are an absolute asset to 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, skills, 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. Together with staff and trustees, they ensure Sunderland Headlight continues to provide relevant and effective help and support to those who need it.
It can be difficult to sum up the difference Sunderland Headlight makes for those who seek support, but the following feedback from a service user gives a bravely honest example of it:
'The Headlight family have played a vital part in supporting me with my mental health and wellbeing, even more over the last 5 years.
The staff and service users have become an extended part of my life and family and have helped and supported me so much. The warm welcome, caring, understanding non-judgmental support I get and continue to receive has been second to none.
After losing my father 4 years ago, and then 2 weeks later I underwent major life changing surgery which had left me unable to eat food ever again and now permanently liquid fed and in chronic pain. This impacted hugely on my mental health. It was difficult to accept and I came to Headlight for Listening Sessions and reached out to Headlight for support. Soon after I was made redundant from a role that I absolutely loved.
I was then diagnosed with cancer and underwent surgery, was in hospital for several weeks with sepsis, and now I have a pelvic tumour. I have to say my life and world has turned upside down and I had nowhere else to turn to.
Page 2
## **Sunderland Headlight CIO**
## **Report of the Trustees for the Year Ended 31 December 2025**
Staff have been amazing with their support. They have helped me with form filling and support for benefits to help me financially. They reached out to me at my time in need.
Without Headlights charity service, I would hate to think where I would be now.
Headlight's overall services are lifesaving work that goes unnoticed, often offering something that the NHS does not.
I love to pop in to Headlight and have the pleasure of meeting other service users for a chat and a cuppa in a warm environment. This is so much needed and an essential to me and other service users.
Staff and volunteers work hard with fund raising days in trying to get donations and support to keep the services going. These are excellent, so much fun, with games, bingo, quizzes etc.
In my opinion Headlight gives a life line to many. I don't think people actually know how much hard work and dedication goes into helping people. Compared to other larger charities they are totally under-estimated with the work that they do.
Thank you so much for your ongoing care and support and I hope that sponsorship and donations continue to go from strength to strength for Headlight in 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 £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.
## **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 service users 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.
Page 3
**Sunderland Headlight CIO**
## **Report of the Trustees for the Year Ended 31 December 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **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 (resigned 19/10/2025) J Graham S Turner A Smith
## **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 July 2026 and signed on its behalf by:
A Smith - 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 year ended 31 December 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:
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 FCCA
TTR Barnes Limited Chartered Accountants 3-5 Grange Terrace Stockton Road Sunderland Tyne & Wear SR2 7DG
7 July 2026
Page 5
## **Sunderland Headlight CIO**
## **Statement of Financial Activities for the Year Ended 31 December 2025**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
118,766
Other trading activities
3
8,179
**Total**
126,945
**EXPENDITURE ON**
**Charitable activities**
4
Charitable
34,678
Development Costs
27,082
Support Costs
58,737
Other
8,250
**Total**
128,747
**NET INCOME/(EXPENDITURE)**
(1,802)
**RECONCILIATION OF FUNDS**
Total funds brought forward
61,256
**TOTAL FUNDS CARRIED FORWARD**
59,454|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-|31/12/25
31/12/24
Total
Total
funds
funds
£
£
118,766
84,703
8,179
9,140
126,945
93,843
34,678
42,773
27,082
32,831
58,737
52,534
8,250
8,250
128,747
136,388
(1,802)
(42,545)
61,256
103,801
59,454
61,256|
|---|---|---|
The notes form part of these financial statements
Page 6
## **Sunderland Headlight CIO**
## **Balance Sheet 31 December 2025**
||||||31/12/25|31/12/24|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||Total|Total|
|||fund|fund||funds|funds|
||Notes|£|£||£|£|
|**FIXED ASSETS**|||||||
|Tangible assets|10|378||-|378|504|
|**CURRENT ASSETS**|||||||
|Debtors|11|952||-|952|1,428|
|Cash at bank and in hand||69,341||-|69,341|73,826|
|**CREDITORS**||70,293||-|70,293|75,254|
|Amounts falling due within one year|12|(11,217)||-|(11,217)|(14,502)|
|**NET CURRENT ASSETS**||59,076||-|59,076|60,752|
|**TOTAL ASSETS LESS CURRENT**|||||||
|**LIABILITIES**||59,454||-|59,454|61,256|
|**NET ASSETS**||59,454||-|59,454|61,256|
|**FUNDS**|13||||||
|Unrestricted funds|||||59,454|61,256|
|**TOTAL FUNDS**|||||59,454|61,256|
The financial statements were approved by the Board of Trustees and authorised for issue on 6 July 2026 and were signed on its behalf by:
A Smith - Trustee
The notes form part of these financial statements
Page 7
**Sunderland Headlight CIO**
## **Notes to the Financial Statements for the Year Ended 31 December 2025**
## **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 8
**Sunderland Headlight CIO**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
|**2.**
**DONATIONS AND LEGACIES**
Donations
Grants
Washington Mind
The Cultural Spring
NHS NE & North Cumbria
Other donations|||31/12/25
£
4,954
113,812
118,766||
|---|---|---|---|---|
||Unrestricted
£
44,068
3,000
13,884
20,000
80,952|Restricted
£
-
-
-
-
-|||
||||||
||||||
||||||
## **3. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**||
|---|---|
|Admission Fees|31/12/25
31/12/24
£
£
3,165
3,009|
|Activities|3,607
4,287|
|Tuck Shop|1,407
1,844|
||8,179
9,140|
continued...
Page 9
## **Sunderland Headlight CIO**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **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
Training
Repairs & Renewals
Refreshments
Hire Costs
**6.**
**SUPPORT COSTS**
Charitable|Direct
Costs (see
note 5)
£
31,221
27,082
58,737
117,040|Support
costs (see
note 6)
Totals
£
£
3,457
34,678
-
27,082
-
58,737
3,457
120,497
31/12/25
31/12/24
£
£
100,254
110,845
1,504
1,347
2,416
2,597
1,901
1,881
647
99
2,281
2,278
190
211
2,441
-
841
366
3,225
3,032
1,340
1,950
117,040
124,606
Governance
costs
£
3,457|
|---|---|---|
continued...
Page 10
**Sunderland Headlight CIO**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **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:|||
|---|---|---|
||31/12/25|31/12/24|
|||Total|
||Charitable|activities|
||£|£|
|Bank charges|-|15|
|Independent Examiner Fees|1,870|1,700|
|Payroll Costs|485|330|
|Insurance|976|1,295|
|Depreciation of tangible fixed assets|126|192|
||3,457|3,532|
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **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|31/12/25
£
98,392
1,862
100,254
31/12/25
1
3
4|31/12/24
£
105,941
4,904
110,845
31/12/24
1
3
4|
|---|---|---|
No employees received emoluments in excess of £60,000.
continued...
Page 11
## **Sunderland Headlight CIO**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
|**9.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
fund
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
84,703
-
Other trading activities
9,140
-
**Total**
93,843
-
**EXPENDITURE ON**
**Charitable activities**
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
-
**10.**
**TANGIBLE FIXED ASSETS**
Fixtures
and
Computer
fittings
equipment
£
£
**COST**
At 1 January 2025 and 31 December 2025
631
341
**DEPRECIATION**
At 1 January 2025
186
282
Charge for year
67
59
At 31 December 2025
253
341
**NET BOOK VALUE**
At 31 December 2025
378
-
At 31 December 2024
445
59|Total
funds
£
84,703
9,140
93,843
42,773
32,831
52,534
8,250
136,388
(42,545)
103,801
61,256
Totals
£
972
468
126
594
378
504|
|---|---|
continued...
Page 12
**Sunderland Headlight CIO**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**----- Start of picture text -----**
||||
|---|---|---|
|31/12/25|31/12/24|
|£|£|
|Prepayments and accrued income|952|1,428|
**----- End of picture text -----**
Debtors are measured on the basis of what will be recoverable in the future, discounted where material to present value.
## **12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**----- Start of picture text -----**
||||
|---|---|---|
|31/12/25|31/12/24|
|£|£|
|Accruals and deferred income|11,217|14,502|
**----- End of picture text -----**
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 £49,450.
## **14. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2025.
## **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 13
## **Sunderland Headlight CIO**
||**Detailed Statement of Financial Activities**|||
|---|---|---|---|
||**for the Year Ended 31 December 2025**|||
|||31/12/25|31/12/24|
|||£|£|
|**INCOME AND ENDOWMENTS**||||
|**Donations and legacies**||||
|Donations||4,954|3,751|
|Grants||113,812|80,952|
|**Other trading activities**||118,766|84,703|
|Admission Fees||3,165|3,009|
|Activities||3,607|4,287|
|Tuck Shop||1,407|1,844|
|||8,179|9,140|
|**Total incoming resources**||126,945|93,843|
|**EXPENDITURE**||||
|**Charitable activities**||||
|Wages||98,392|105,941|
|Social security||1,862|4,904|
|Rates and water||1,504|1,347|
|Light and heat||2,416|2,597|
|Telephone||1,901|1,881|
|Postage and stationery||647|99|
|Sundries||2,281|2,278|
|Cleaning||190|211|
|Training||2,441|-|
|Repairs & Renewals||841|366|
|Refreshments||3,225|3,032|
|Hire Costs||1,340|1,950|
|||117,040|124,606|
|**Other**||||
|Rent||8,250|8,250|
|**Support costs**||||
|**Finance**||||
|Bank charges||-|15|
|**Governance costs**||||
|Independent Examiner Fees||1,870|1,700|
|Carried forward||1,870|1,700|
This page does not form part of the statutory financial statements
Page 14
## **Sunderland Headlight CIO**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2025**
||31/12/25|31/12/24|
|---|---|---|
||£|£|
|**Governance costs**|||
|Brought forward|1,870|1,700|
|Payroll Costs|485|330|
|Insurance|976|1,295|
|Fixtures and fittings|67|80|
|Computer equipment|59|112|
||3,457|3,517|
|Total resources expended|128,747|136,388|
|**Net expenditure**|(1,802)|(42,545)|
||||
This page does not form part of the statutory financial statements
Page 15