2021-03-31-accounts - B.a.s.i.c.brain And Spinal Injury Centre Limited

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

				Page
Trustees'	annual report (incorporating the director's	report)
Independent examiner's report to the trustees
Statement	offinancial activities (including income	and expenditure	account)	14
Statement	offinancial position			15
Notes to	the financial statements			17
The following pages do not form part ofthe financial statements
Detailed	statement offinancial activities			31

Registered		charity name	charity name	BASIC - Brain and Spinal Injury	BASIC - Brain and Spinal Injury	BASIC - Brain and Spinal Injury	BASIC - Brain and Spinal Injury	Centre	Limited	Limited
Charity registration			number	518806
Company	registration		number	01944414
Principal	office and registered			554Eccles New		Road
office				Salford
				Manchester
				M5 5AP
The trustees				D M Yates (Chair)
				C Langham
				Z Roscoe				Resigned		20.01.2021
				M Coyne
				N Kitching
				D M Yates
				Dr C Sherrington				Resigned		22.01.2021
				C Eaton				Appointed		20.01.2021
				E O'Neal				Appointed		20.01.2021
Honarary	Chair			D Gaskell				Resigned		as trustee 20.01.2021
Independent		examiner		M LBurgess
				Simpson Burgess Nash Limited
				Chartered	Accountants
				Empress Business Centre
				380Chester Road
				Manchester
				M16 9EA
Key management personnel				W Edge		CEO
				SMoss		Neuro-physiotherapist,			Rehab manager
				P Emms		Fundraising	and	communications			manager
				JPreston		Cafe manager

Client diagnosis	during 2020/21	%age
Subarachnoid Heamorrhage		8
Stroke		30
Head injury		11
Brain tumour		8
Spinal injury		7
AVM		3
Multiple Sclerosis		9
Epilepsy		8
Parkinsons Disease		2
Carer as a client		2
Other neurological	illness*	12
Total		100

					2021		2020
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
			Note
Income and endowments
Donations and legacies			5	242,208	101,850	344,058	196,167
Charitable activities			6	100,259	38,000	138,259	126,350
Other trading activities			7	4,052		4,052	13,938
Investment income			8	166		166	284
Total income				346,685	139,850	486,535	336,739
Expenditure
Expenditure on raising funds:
Costs ofraising donations		and
legacies			9	30,493		30,493	47,045
Costs ofother trading	activities		10	5,199		5,199	9,801
Expenditure on charitable	activities		11,12	164,578	162,261	326,839	286,320
Total expenditure				200,270	162,261	362,531	343,166
Net income/(expenditure)				146,416	(22,411)	124,004	(6,427)
Transfers between funds				(7,777)	7,777
Net movement in funds				138,638	(14,634)	124,004	(6,427)
Reconciliation offunds
Total funds brought forward				633,248	86,871	720,119	726,546
Total funds carried forward				771,886	72,237	844,123	720,119

		31Marc	h 2021
				2021		2020
			Note
Fixed assets
Tangible fixed assets			18		644,322	686,052
Current assets
Stocks			19	150		150
Debtors			20	6,191		4,759
Cash at bank	and in hand			327,248		148,088
				333,589		152,997
Creditors: amounts		falling due within one year	21	66,449		31,044
Net current	assets				267,140	121,953
Total assets	less current liabilities				911,462	808,005
Creditors: amounts		falling due after more than
one year			22		67,339	87,886
Net assets					844,123	720,119
Funds ofthe	charity
Restricted funds					72 237	88,971
Unrestricted	funds				771,886	631,148
Total charity	funds		24		844,123	720,119

value, over the useful econo	mic life ofthat asset as follows	mic life ofthat asset as follows
Freehold property	1%straight line
Fixtiues and fittings	15%reducing	balance
Motor vehicles	25%reducing	balance
Equipment	15%reducing	balance

Donations and legacies
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
Donations
Donations	229,049		229,049
Grants
Grants received	13,159	101,850	115,009
	242,208	101,850	344,058
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
Donations
Donations	48,260		48,260
Grants
Grants received	13,065	134,842	147,907
	61,325	134,842	196,167
			2021
Grants for restricted purposes
Big Lottery fund			(41,820)
Lloyds Foundation			(32,249)
Salford CVS			(18,000)
The Edward Gostlin Foundation			(14,000)
Booths charity			(10,000)
Peel Trust			(7,940)
Steel Trust			(5,000)
GM Connect			(4,875)
Percy Bilton Trust			(3,680)
Children in need			(2,286)
Total			(139,850)

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
Performance-related	grants		77,661	38,000	115,661
Body Basic membership		fees	10,812		10,812
Brain and Spinal Injury		Centre activities	7,303		7,303
CAREN income			4,483		4,483
			100,259	38,000	138,259
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
Performance-related	grants		55,268		55,268
Body Basic membership		fees	43,080		43,080
Brain and Spinal Injury		Centre activities	6,702		6,702
CAREN income			21,300		21,300
			126,350		126,350

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2021	Funds	2020
Fundraising	events	792	792	742	742
Cafe income		1,044	1,044	7,942	7,942
Room hire		900	900	517	517
Health food	sales	1,316	1,316	4,737	4,737
		4,052	4,052	13,938	13,938

			Unrestricted	Total	Funds	Unrestricted	Total	Funds
			Funds		2021	Funds		2020
Bank	interest	receivable	166		166	284		284

				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2021	Funds	2020
Donations	-	wages and salaries		23,265	23,265	27,507	27,507
Donations	-	pension costs		1,129	1,129	1,414	1,414
Donations	-	rates &water		175	175	215	215
Donations	-	light &heat		609	609	681	681
Donations	-	repairs &maintenance		426	426	457	457
Donations	-	motor and travelling	costs	396	396	669	669
Donations	-	telephone		1,193	1,193	693	693
Donations	-	depreciation		1,602	1,602	1,852	1,852
Donations	-	other expenses		1,698	1,698	13,557	13,557
				30,493	30,493	47,045	47,045

Costs	ofother	trading activities
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2021	Funds	2020
Health	foods	- opening stock	150	150	380	380
Health	foods	—purchases	132	132	4,069	4,069
Health	foods	- closing stock	(150)	(150)	(150)	(150)
Events	-wages and salaries		1,108	1,108	1,310	1,310
Events	-pension costs		59	59	74	74
Events	-rates	&water	175	175	215	215
Events	- light	&heat	609	609	681	681
Events	-repairs &maintenance		426	426	457	457
Events	- insurance		42	42	37	37
Events	- other	motor and travel costs	791	791	1,338	1,338
Events	-telephone		1,193	1,193	693	693
Events	- other	office costs	664	664	697	697
			5,199	5,199	9,801	9,801

Expenditure on charitable activities by fund t	ype
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
Body Basic gym activities	39,846	714	40,560
Brain and Spinal Injuries Centre activities	120,122	161,547	281,669
Support costs	4,610		4,610
	164,578	162,261	326,839
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
Body Basic gym activities	37,779	1,974	39,753
Brain and Spinal Injuries Centre activities	139,191	103,085	242,276
Support costs	4,291		4,291
	181,261	105,059	286,320

Expenditure	on charitable activities	by activity typ	e
		Activities
		undertaken		Total funds	Total fund
		directly	Support costs	2021	2020
Body Basic	gym activities	40,560		40,560	39,753
Brain and Spinal Injuries Centre
activities		281,669		281,669	242,276
Governance	costs		4,610	4,610	4,291
		322,229	4,610	326,839	286,320

13.	Analysis of	support cos	ts
				Centre
				activities	Total 2021	Total 2020
	Governance	costs		4,598	4,598	4,291
14.	Net income/(expenditure)
	Net income/(expenditure)		is stated after charging/(crediting):
					2021	2020
	Depreciation	oftangible	fixed assets		46,029	52,721

				2021	2020
Wages and salaries				211,209	202,736
Employer	contributions	to pension	plans	2,970	3,720
				214,179	206,456

			Land and	Fixtures and	Motor
			buildings	fittings	vehicles	Equipment	Total
	Cost
	At 1 April 2020		510,202	93,590	18,375	682,613	1,304,780
	Additions			3,211		1,088	4,299
	At 31March	2021	510,202	96,801	18,375	683,701	1,309,079
	Depreciation
	At 1 April 2020		88,821	72,470	12,561	444,876	618,728
	Charge for the	year	5,102	3,650	1,453	35,824	46,029
	At 31March	2021	93,923	76,120	14,014	480,700	664,757
	Carrying amount
	At 31March	2021	416,279	20,681	4,361	203,001	644,322
	At 31March 2020		421,381	21,120	5,814	237,737	686,052
19.	Stocks
						2021	2020
	Goods for resale					150	150
20.	Debtors
						2021	2020
	Other debtors					6,191	4,759
21.	Creditors: amounts		falling due within	one year
						2021	2020
	Bank loans					22,152	20,697
	Other creditors					38,555	5,598
	Social security	and other taxes				5,742	4,749
						66,449	31,044

Unrestricted	funds
			At				At
		1	April 2020	Income	Expenditure	Transfers	31Mar2021
Unrestricted	income
funds			593,529	346,685	(200,270)	(4,566)	735,378
Unrestricted	designated
Funds			39,719			(3,211)	36,508
			633,248	346,686	(200,270)	(7,777)	771,886

Restricted	funds
			At				At 31
		1	April 2020	Income	Expenditure	Transfers	March 2021
Restricted	funds		86,871	139,850	(162,261)	7,777	72 237

Analysis	ofnet as	set	s between funds
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2021
Tangible	fixed assets			644,322		644,322
Current	assets			261,352	72,237	333,589
Creditors	less than	I	year	(66,449)		(66,449)
Creditors	greater than		1 year	(67,339)		(67,339)
Net assets				771,886	72,237	844,123
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2020
Tangible	fixed assets			686,052		686,052
Current	assets			66,125	86,872	152,997
Creditors	less than	1	year	(31,044)		(31,044)
Creditors	greater than		1 year	(82,886)		(82,886)
Net assets				638,247	86,872	725,119