coiktPANY REGISTRATION NUMBER: 01944414
CHARTfY REGISTRATION NUMBER: 518806
BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2022

BASIC - BraiD and SpiDal Injury Centre Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2022
Page
Trustees, annual rewrt {incorprnting the directorfs rew)rt)
Inde￿ndent examinerfs rew)rt to the trustee5
Ststement of financial activities (including income and expenditure account)
li
Statement of finan¢ial position
12
Notes to the financial statements
13

BASIC - Brain and Spinal Injury Centre Limited
OAnp2ny Limited by Guairanttt
Trustees. Annual Report (IneorporatiDg the Director's Report)
Year ended 31 March 2022
Th¢ trustees. who are also the directors for the purposes of company law, present their report and the
unaudited financial statemen15 of the charity for th¢ y¢ar ended 31 March 2022.
Reference and admilli8trativt detsils
Registered charity Dame
BASIC - Brdin and Spinal Injury Centre Limited
Charity registratioA Dumber 518806
Company regiglration Dumber 01944414
Prineipal oifjce and registered 554 Eccles New Ro&1
otrice
Salford
Manchester
MS SAP
The ¢rust¢es
D M Yat¢s (Chair)
C Langham
M Coyne
N Kitching
C Eaton
E ONeal
W Ed8e
(Retired 31 December 2021)
(Retired 31 December 2021)
(Retired 31 December 2021)
(Appointed 31 December 2021)
IndepeDdent examiner
M L Burge5S
Simpson Burgess Nash Limited
Cliart¥red Accountants
Empress Business Centre
380 Chester Road
Manch¢st¢r
M169EA
Key management persollnel
D K¢an¢
S Moss
P Emms
J Preston
CEO
Neuro-physiothernpist. Rehab manager
Fundraising and communications manager
Café manager

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarante¢
Trustees, Annual Report Un¢orporating the Direetor's Report) (tort1￿CO)
Y￿r ended 31 March 2022
Struetur4 goverDanee and mxnagemellt
Constitution
The organisation is a charitable company limited by guarantee. number 01944414. incorporated on 04
September 1985 and registered as a charity. number 518806. on 06 May 1987. The company is govemed
by its Memorandum and Article5 of Association together with any amendments which were adopted on
its incorpordtion. In the event of ihe company being wound up members are required to contribute an
amount not exceeding Kl.
Method of Appointment or Ele¢lion of Trustees
Trustees are appointed by th¢ members and on¢ third of th¢ trust￿5 retire annually by rolalion at th¢
AGM. New trustee5 undertake an induction process in order to brief them on their legal obligations
under charity and ¢ompany law, the structu￿. activities and processes of the charity and to meet key
employees. Trustees ar¢ voluntary and receive no remuneration or financial benefit.
OrgaDisatioDal Structure and Dec￿lon M*kiDg
BASIC is an independent registered charity with a Board of Trustees Tesponsible by guarantee with a
Board of Trustees responsible for governance. An exiernal review of governance was undertaken during
2020 resulting in a strengthening of the organisation. appointment of a new chair and two new trnstees.
The charity Currently employs ten staff. In addition, we have thre£ self-employed specialists who work
to help us meet increased demand.
The TrLbStee Board have reswn5ibility for governance. strategic developm¢nt and the organization's
effeciiveness. A rolling strategic business plan agreed by the Board of Trustees sets out the future
bu5ifbCSS int¢ntioiis. S¥iiiur management provide regular update5 to the board. A Volunteer Manager is
responsible for recruiting, supervising and managing volunteers. Regular team meetings enable all staff
to hav¢ input into developments and ensure effective cA)mmunication and smooth running of the
organisation.
Partnership working
I. BASIC is affiliated to the Greater Manchester Clinical Neuroscience's at Salford Royal Hospitals
NHS Foundation Trust and tak¢s r¢f¢rrals from ¢linical staff once patients aR discharged frotn hospital.
2. BASIC has a s¢rYi¢e level agrttment with Salford Clinical Commissioning Group.
3. BASIC is a member of the GM Integrated Stroke and Neuro Rehabilitation tklivery Nthorks.

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by GuaraDtee
Trustees, Annual Report ODcorporating the Director's Report) (¢oodv4ed)
Year ended 31 Mydrch 2022
Structure? governance and management(U#flthe4)
Risk Management
The trustees continu¢ to assess the major risks to which the charity is exposed, in particular those r¢lat¢d
to the operations and finances of the Charity. The Covid-19 pandemic and its legacy continued to impact
on the ¢harity's in¢ome g¢neralion. Regular review of organisational demand and resources continue to
take pl￿e in order to mitigate the charity's exposure to financial risk.
Obje¢tive$ 8nd a¢tivi¢i¢s
Objectives and activitie& Purposes aDd aims
BASIC exists to serve people recovering frorn acquired brain and spinal injury and their families and
those with long-term neurological conditions. The charity 5pecializes in C¢ntr¢-based services for
people who have undergone treatment for trdumatic head injury. brain ha¢mo￿hag¢. brain tumour,
Stroke or similw neurological injury. The Servi￿ also support5 people with lon8-temi neurological
conditions to manage their symptoms.
Our mission is to help maximiz¢ r¢cov¢ry and self-autonomy and reduce reliance upon pritnary and
se¢ondary ¢are. We provide our services from discharge from hospital up to return to work or
meaningful activity in the community. Rehabilitation is provided through an integrat¢d pa¢kag¢ of
services individually tailored. embracing a social mi)del of disability. S¢rvice5 are designed around the
whole person. their family. relationship4 roles and work to help people rebuild their lives.
The charity employs qualified specialists including neuro physiotherapists. physioth¢rapist5 and
psychotherdpists. BASIC employs ex-¢lient4 of which there are currently three on the staff team. Th¢y
can provide a unique personal p¢rspe¢tive of acquired brain injury and their joum¢y of rxov¢ry in both
planning services and supporting new clients.
How our activitiey deliver public benefit
The charity has taken a'patient lead. approach to d¢v¢loping services which has hel￿d many hundreds
of people back to work and many rebuild th¢ir lives. BASIC has invested in state-of-the-art virtual reality
technology lo speed up recovery from brain injury and reduc¢ its impaci. The charity has seen 9￿/0 of
new Clients indicating that they have achieved at l¢ast one of their personal goa15 during the r￿St twelve
monihs of attendance (tsken from individual ￿rvice evaluation questionnaires at assessmenL six and
twelve months 2021122).
BASIC m¢eis the NHS England recommendations for person-centred services (Commissionin8
Guidanc¢ for Rehabilitation. March 201 6). We focus on g(M)d outcomes that are set by our cli¢nts and
driven by their goals-
W¢ ¢¢ntre on client needs and not on th¢ir diagnosis
We provide an aaive and enabling process
We provide inter-disciplinary team workin8
We respond to changes in twple's needs
We integrate specialist and generalist services
We provide cognitive and vocational rehabilitation
We embrace cutting edge innovation
We provide hope for ihe fiiiure

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trustees, Aonual Report OncorporatiDg the Director's Report)(LYnltnuedJ
Year eDded 31 March 2022
Objectives and activities
2021122- * yegr of recovery from Ihe Pandemic
Nobody could have predicled the longevity or th¢ legacy of the pandemic. whi¢h continues to affect the
lives of our clients and consequently our r¢sponse and our day to day operations. Whilst lockdown for
many became a memory of the recent p￿ this was not the ongoing reality for Confidence levels within
vulnerable communities, which r¢main¢d low. S¢ryi¢¢s w¢re impacted due to an extended lock-down
period in Greater Manchester and attendance and cOnf￿enCe were further reduced by the Omicron
variant in ihe autumn of 2021.
The BASIC team continL￿d IQ Te5pond with innovation. offering services that enabled our clients and
recognised apprehensions of vulnerdble clients a¥M)ut Teturning to the 'n¢w nornial,. We have continued
operating a dual offer of in person and remote therapy to enabl¢ our client's recovery and rehabilitation
on their ierm4 ITI their time. With support from our local CVS, we were able to support clients with
internet access, equipment and software and subscriptions to b¢ able to a¢cess our s¢rvi¢¢s and to meet
their ¢5sential needs online.
We recogni5ed this was going to be a year of the joumey of recovery from the pandemic for the charity
and our clients.
Services provided during 2021n2
Information. Education aod Adviet
- Assessment of needs and baseline data taken
- Education & infomiation
Infonnation booklets. handouts. online infomiation
- online SLlPPOrt and ¢du¢ation via Zoom
Mental healtb service51 emotional support in person ODline
- Clinical Psychology
- Cognitive Behavioural Therdpy (CB7)
- Eye Movement Desensitization and Reprwessin8 (EMDR)
Relationship support
Self-help support groups
inforn)al support and mentoring
Vocational Rehabili¢ation in person and online
Pre-vocational rehabilitation savi¢¢s
- Advice and sUPPOrt on ￿turn to work
Vocational assessment and counselling
- Work placements and voluntary work
Brain injury education for employerslcolleagues

BASIC - Brain and Spinal Injury Centre Limited
Company Limit￿ by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (c￿￿tIn￿e4)
Year ended 31 March 2022
Obje¢tiv¢s and activities{¢oMinu¢&J
Cognitive rebabilitstloD
- Cognitive training including memory management. coneentrdtion and attention. reasoning. judgement
and planning.
Course on stoicism
Work with client and iheir familylcarer to devise cognitive re-trdining at home
Implementation of cognitive strdtegies in the workplace
- Memory management support group
Body BASIC: Power Assisted Exertise Gym
17 wiwer-a5SiSted exercise machines and Vibrogym
- Neuro-physiotherapist assesstneni and re-assessment
- Support from physiotkrapi5t and physical therdpists
Spe¢ialist rehabilitation lor stroke patients
Sp¢¢ialist tr¢admill. harness and balan¢¢ machine
- Hand cycling with virtual scenery
Online exercise classes
Aeeelerated InterAetive Rteovery (AIR)
Provides virtual reality technology for physical and cwitive rehabilitation. BASIC uses the following
technology w our Centr¢:
l. Computer Assisted Rehabilitation Environment or CAREN
2. C-mill
3. Dynstsble
Training courses & Therapeutic Attivitieg
Managing memory problems
- Memory support ￿0Up
- Brain HaeInO￿h8ge support group
- Stroke Support Group
Volunteeringlwork experience
Work experience in BASIC'S cafe and shop
Volunteering in the therapy garden

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Truste￿, Annual Report Oncorporgting tbe Direetor's Report){C•￿{￿￿erf)
Year ended 31 March 2022
Objectivw 2nd 4¢tivitlQS I￿7￿1￿￿¢￿)
Therapy Garden
During 2021 we were able to continue to transform our therapy garden with the addition of a Canopy
shelter to allow cover to encourage grea*r use of the garden. We have agreed future plans for 22123 to
install some outdoor exercise and rehabilitation equipment for use of our beneficiaries. This is possible
due to an ongoing generous grant from the Booths Charili¢s.

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trustees, Annual Report Oncorporating the Direttor's Report)
Year ended 31 March 2022
Aehlevements *ttd perfoTm*D¢e
Covertsance." change at tbe top
New Chief Execurfve
Th¢ sumtner of 2021 saw an extensive process to recrntt the succassor to BASICS first ever employee
and retiring Chief Executive Wendy Edge. New Chief Executive David K¢an¢. bkviDg a wea]th of
expthettee ID the public, privat¢ and voluntary sectors. was appointed by tbe board and arrived at BASIC
in October 2021, allowing for a band-over period prior to Wendy's r¢tir¢m¢nt in D¢¢emb¢r 2021.
Trystees
BASICS forn]er ChaRr attd founder. Derek G&sk¢ll. sadly pass¢d away in January 2022 having recent]y
r¢tir￿ as a lrnstee and holding a role as honorary chair. Derek was ihe original foullder of the charity in
1986 to support the Neurosciences at Salford Royal NHS Trust. The Chan"ty wa5 ¢stsblisbed following
Derek's wife Dorothy, Suffered a braiD haeMO￿hag¢ and widerwent life-saving brain surgery. In those
days there was little offered it) ternis of rehabilitstion and ihe horror of tkn"s experience prompt¢d D¢r¢k
to establish a cbarity. Sadly, Dorothy pa$5ed away only month5 after her husb3nd Derek in 2022.
During 2021122 we also gave thanks to ourreiiring trLLStees Martiti CoyDe, Nicola ￿.1¢hIng and Eamonn
ONeal and wel¢omed Wendy Edge, our outgoing Chi¢fEx¢cutiv¢ to serv¢ aiong5ide continuing IN5tees
Dianthe Yates, Clive and Chris Eak)D. T￿￿te¢S are planning for recDJitnieot of further trustees
to join them over the next year.
Trinantial review
Financial Review 2021122
It h&s been a ¢hallenging year finaDcially. due to the pandemic and its legacy. Despite the best efforts
of the team. it was a period where our accotsnts show that our expellditure outweigbcd our income. Our
operations aDd resources continu¢ ￿ be carefully managed and regularly M[￿110Ted.
Reserve5 policy
Th¢ TnLStees have establisbed a policy whereby the unrestricted funds not committed or invested in
tangible fixed assets held bythe charity, should b¢ 51X rnQDths of the resources ¢xp¢oded and the Trnslees
consider th¢ uwonunitted res¢rv¢s ai 31 March 2022 of £134.504 to be adequate for this putpose. This
will enable us to continue activili&% of the cljarity ill th¢ ¢vent of $i￿rIcaDI drop in funding. A Strategy
is in place and is regularly monitored and reviewed in ordet to steer the charity ibrough this f￿anciallY
challenging lime.

BASIC - Brain and Spinal Injury Centre LimAted
Company Limited by Guarantee
Trustees, Annual Report ODcorporatiDg the Diredor's Report) fcoAtin¥tdJ
Year ended 31 March 2022
Plans for future periods
Future Strat
Trust¢¢s and management have E*en 5ucces5ful in steering the charity through the pandemic and are
now v¢ry aware of the lasting legacy. both in tern)s of demand on s¢rvi¢¢s and impact on finances- both
as an organization and the ability of many beneficiaries to contribute towards the cost of services. Our
focus for the future is on removing the barriers to accessing service4 both financially and physically.
We endeavour to provide a Service to all that need our services, regardless of the ability to contribute
towards costs. We also plan to introduc¢ an environmentally frtendly accessible travel service for our
clients in the wming year to help overcome the b8rriers of the lack of affordable. a¢￿SSible. safe and
conv¢ni¢nt transportation to visit the centre.
Our ongoing challenge is that of sustainable fundin& and we ar¢ working collalM)rdtively to build
meaningful partnerships with other local organisations in public. volLmtary and private s¢ctors to enable
this.
We Continue to build trust with our supporter b&se by beirtg transparent about how the charity runs and
spends its in¢om¢.
Small Company provi5iOIIS
This report has been prepared in accordance with the provisions applicable to wmpani¢5 ¢ntitled to th¢
small Companies exemption.
The trustees. annual rekw)rt was approved on .....
trustee
and signed on behalf of the board of
D Yates
Chair

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Gu2ranttt
Indep¢ndent Examiner's Report to the Trustees of BASIC - Brain aDd Spinal Injury
Centre Limited
Year ended 31 March 2022
I report to the ttuste¢5 on my examination of the financial statements of BASIC- Brnin and Spinal Injury
Centre Limited (Ihe charity,) for the year ended 31 Mawh 2022.
RespoDsibilities and basis of report
As ihe trustees of the cownpany (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 {'the 2006 Act.).
Having satisfied myself that the ￿COUnts of the company are not required to be audited under Part 16
of th¢ 2006 Act and are ¢ligible for independent examination, I report in respect of my examination of
the charity's accounts as Carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In
rrying out my examination I have followed the Directions given by the Charity Commission under
section 145(5Xb) of the 2011 Act.
Independent examiner's statemell¢- matter of ¢on¢ern Ide￿tified
Since the charity's gross income exceeded £250.(M)O your examiner must be a mernber of a body listed
in section 145 of the 2011 Act. I confirni that I am qualified to und¢rtok¢ the examination be¢aus¢ l am
a member of ihe Insiitute of Chartered Ac￿untants in England and Wales {ICAEW). which is one of
th¢ list¢d bodies.
The charity's gross incom¢ exc¢eds £250.0(KJ and l am qualified to undertake the examination by being
a qualified member of the Institute of Chartered A￿untants in England and Wales.
I confirni that no other matters have com¢ to my attention in connection with my examination giving
m¢ uus¢ ￿ believe that in any material re$￿t.
a¢wunting rccords w¢rc not k¢pl in respect of the charity as required by section 386 of the
2006 Act" or
the financial statements do not accord with those record5" or
the financial ststernents do not comply with the accounting rquirements of section 396 of
the 2006 Act 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 financial statements have not been prepareAJ in accordance with the methods and principles
of the Stalement of Recommended Prdetice for accounting and reporting by charitie5
applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102)-

BASIC - Brain and Spinal Injury Centre Limited
CompaDy Limited by Guarantee
Independent Examiner's Report to the Trustees of BASIC - Brain And Spinal Injury
Centre Limited (cowtsw41
Year eDded 31 March 2022
I wnfirm th￿ ther¢ are no other matters to which your att￿tIOn should be drawn to enable a proper
understanding of the accounts to be reached.
M L Burgess
IrEdependent Examiner
Associate- Institute of Chartered Accountants in England and Wales
Simpson Burgess Nash Limited
Empress Business Cenire
380 Chesler Road
Man¢h¢ster
M169EA
Dale ...Iq.. I I. ￿rL
10-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expeDditure 2ceount)
Year ended 31 March 2022
2022
Restricted
funds Totsl funds Total funds
2021
Unrestricted
fiinds
Note
Income and tndowments
Donations and legacies
Charitable activities
Other trading activities
Investment income
22.407
22.923
19.760
150.917
92.618
173a24
115541
19.760
344.058
138.259
4.052
166
Total income
65.1￿0
243.535
308fi25
486.535
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies
Costs of other trading activities
Expenditure on chariiable activities
Other expenditure
Totsl expenditure
17.710
2.778
81.190
5,523
17,710
2.778
288205
s￿23
30.493
5.199
326.839
io
11,12
14
207.015
107,201
207.015
314216
362,531
Net (expenditureyincome
(42.111)
36.520
{5591)
124,004
Transfers between funds
17.630
(17.630)
Net movement iu funds
(24,481)
18,890
{559A)
124.004
Reconciliation of funds
Total funds brought forward
Total fund5 carried fonvard
771.886
747.405
72237
91.127
844,123
720.119
838532
844,123
The statement of financial activities includes all gains and losses recognised in the year.
All incom¢ and expenditure derive from continuing activities.
The notes on pages 13 to 26 forni part of these financial statements.
11

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by GuaraDtee
StatemeDt of FiDaDeial Position
31 March 2022
2022
2021
Note
Fixed assets
Tangible fixed assets
19
612901
644,322
Current *￿ets
Stocks
Debtors
Cash at bank in hand
20
21
150
6.191
327.248
4525
294.139
299th51
333.589
Creditors: amounts falliDg due wi¢hin one year
Net curren¢ assets
31.446
66.449
268205
881,106
267.140
911.462
Total &qsets less eurrent liabilities
Creditors: amounts falling due after more tb3A
one year
42574
67,339
Net assets
838532
844.123
Funds of the Charity
Restricted funds
Unrestricted fijnds
91,127
747,405
838532
72,237
771,886
Total eharity funds
25
844.123
For the year ending 31 March 2022 the charity was entitld to ¢x¢mption from audit under sectinn 477
uf lh¥ Companies Act 2006 relating to small companies.
Dir¢¢tors' r¢sponsibiliti¢s:
The rnember5 have not requir¢d th¢ wmpany to obtsin an audit of its financial statements for th¢
year in question in accordance with Sttiion 476.
The directors acknowledge their responsibililies for complyin8 With the requirements of the Act
with respect to a¢¢ounting rewrds and the preparation of financial statements.
These financial statements have been prepared in accordance with the provision5 applicable to
companies subject to the small compani¢s' rcgime.
Th financial statemenis were approved by the board of trustees and authorised for issue on
1g/il/2
and are signed on behalf of the board by:
D Yates
Chair
The notes on pages 13 to 26 fomi part of these financial statements.
12-

BASIC - Brain and Spinal Injury Centre Limited
Compaoy Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2022
General informatiom
The charity is a public ixnefit entity and a private company limit￿ by guarantee. registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is 554 Eccles New Road, Salford, Manchester, M5 SAP.
St8temellt of complianee
Th¢s¢ financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Pwtice applicable io charities preparing their accounts in accordance with the
Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Compani¢s A¢t 2006.
Accounting policies
Basis of preparntio
The financial statements have been prepared on the historica] cost basi4 as modified by the
revaluation of certain financial assets and liabilities and investment properties me&sured at fair
value through incom¢ or ¢xp¢ndilure.
Th¢ financial sW¢ments are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertaintie5 about th¢ charity'5 ability to continue.
Judgements and key sources of estimation uneertaiDty
In th¢ application ot the charity's accounting w)licie8 the membeTS are required io mak¢
judgements. estimat¢5 and assumptions about the canying atnounts of assets and liabilities that are
not readily available from oiher sources. The estimates and associated assumptions are b&sed on
histori¢al exp¢ri¢n¢¢ and other factors that are considered ts) be r¢l¢vant. Actual results may diff¢r
from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.
Revisions lo accounting estimates are recognised in the period in which the estimate is revised if
the revision affects only that period. or in the period of the revision and fu￿re periods ifthe revision
affecis both Cu￿ent and future periods. During the year. there We￿ no judgements in applying the
accounting policies and key SOU￿¢$ of estimation uncertainty which materially affected the
financial statements.
13-

BASIC - Brain and Spinal IDjury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements {¢wlA￿
Year ended 31 March 2022
Aecounting policies
Fund areountlDg
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
charitsble objectives of the charity.
Designated funds are unrestricted funds eamiarked by the t￿￿tee$ for particular PUryKJses.
Restricted funds are to be used for specific PUTposes &s laid down by the donor. Expenditure which
meets these criteria is charged to the fund.
Incoming resources
All incoming resources are included in the statement of finarKial activities when the charity is
entitled to the income and the atnount can be quantified with re&sonable accuracy. The following
specific policies are applied to particular categories of income=
Voluntary in¢om¢ is r¢c¢iv¢d by way of grants. donations and gifts and is included in full in the
statement of financial activities when receivable. Grants where entitlement is not conditional on
the delivery of a specific perforniance by the charity, are recognised when the charity becomes
unconditionally entitled to the grant.
Donated services and facilities are included at the value to the clwity where this can be quantified.
The value of services provided by volunteers has not been includ￿.
Gifts donated for r¢sale arc included as incoming resources within activities for generating funds
when they are sold.
Grants. including 8rants for the purchase of fixed assets, are rywised in full in the statement of
financial aciivities in the year in which they are Teceivabk.
Income from th¢ charity shop. cafe and investments are included in the yw in which they are
receivable.
Legacies are included when the ¢hariry is advised by the personal representative of art estate that
payment will be made or property transferred and the amount involved can be quantified.
-14-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarnntee
otu ¢0 the FiDan¢ial Ststements {¢oRtiAveé)
Year ended 31 Mareh 2022
A¢¢oun¢ing polieies (c•￿1￿#t￿l
Resources expended
Expenditure is recognis¢d i)n an accrual basis as a liability is incurrd. Expenditure includes any
VAT which cannot be fully recover¢d. and ts reported as part of the eX￿ndItUre to which it relat¢s.
Costs of generating funds wmprise the costs associated with atlTacting voluntary income and the
costs of trading for fundraising purposes.
Charitable eKp¢nditur¢ comprises thos¢ costs incurred by th¢ Charity in the delivery of its acliviti¢s
and Services for its beneficiaries. It includes both costs that can be allo¢atd di￿tlY to such
activities and those costs of an indirect nature necessary to support them.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminaiing inforniation in support of the charitable activities.
Support costs are those costs incurred directly in supp)rt of expenditure on the objects ofthe charity
and include project management.
There are a number of costs, including staffing costs, where it is impractical to alkKate these costs
precisely between administration and charitable expenditure and the trustees have allocated such
osts on th¢ basis of reasonable estiM￿e$ as follows:
Sta￿Ing and related expenses- On the b&sis of salary wst& and hours spent on different activities
Premises wsts and related expenses- Based on an estimate of ernployee activity or space occupied
Operating leases
Lease payments are recognised as an expense over the lease terni on a Straight-line basis. The
aggregat¢ benefit of lease incentives is recogni5ed as a reduction to exp¢ns¢ over the lease tenn.
on a straight-line basis.
Tangible 4ssets
Tangible &ssets are initially recorded at cosc and subsequently stated at cost less any accumulated
depreciation and impairn)ent 105s¢s. Any tsngible assets Ca￿led at revalued amounts are recorded
at the fair value at the date of revaluaiion less any subsequent accumulated depreciation and
subsequent accumulated impairn]¢nt Ioss¢5.
15-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (contiA¥edJ
Year ended 31 Mareh 2022
Accountillg policies
Tangible assets fcoRtimied)
An increase in the carrying amount of an asset as a Ytsuli of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impainnent that has previously been
recognised as expendilure within the sthtement of financial activities. A decrease in the carying
atnount of an asset a5 a result of revaluation. is recognised in other recognised gain5 and losses.
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other r¢¢ognis¢d gains and I0￿S on the sthiement of financial activities.
Depre¢iatioD
Depreciation is calculated so as to writ¢ off the ￿51 or valuation of an asseL less its residual value,
over the useful e¢onomi¢ life of ihat asset as follows..
Freehold property
Fixtures and fittings
Motor vehicles
Equipment
10/0 straight line
150/0 reducing balance
250/0 reducing balance
15Yo r¢ducing balan¢¢
Impairnitnt of r￿ed a&sets
A review for indicators of impatrnlent is carried out at each rep)rting date, with the recoverable
amount being estimat¢d where such indicators exist. Where the carrying value exceeds the
recoverdble amount. the asset is tmpaired xcording]y. Prior impaimlents are also reviewed for
possible reversal at each reportin8 date.
For the purposes of impairnient te5tin& when it is not possible to estimate the recoverable amount
of an individual ￿set. an estimlltc is made of tlie ￿Verable amount of the cash-generating unit
to which the asset belongs. The cash-g¢n¢rating unit is the smallest identifiable group of assets that
includes ihe asset and generates inflows that largely independent of the cash inflows from
other assets or groups of assets.
For impaimient testing of goodwill. the goodwill acquired in a busin¢ss combination is, from the
acquisition date, allocated to each of the cash-generdting units that are expected to benefit from th¢
synergies of the ¢ombination, irreswive of whether other assets or liabilities of th¢ charity are
assigned to those units.
Stockg
Stocks are measured at the lower of cost and estimated selling pri¢¢ less costs to compl¢le and sell.
Cost includes all costs of purchase. costs of wnver5ion and other costs incurred in bringing the
stock to its present location and condition.
Financial instruments
A financial asset or a financial liability i5 r¢cognised only when the charity becomes a party to the
contractual provisions of the instrument.
-16-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by GuaraDtee
Notes to the Financial Statementsfc•Ar{H￿rfl
Year ended 31 Mareh 2022
Accounting policies fcoMiA¥¢
Finan¢i41 instruments
Basic financial instnjments are inilially recognised at the amount receivable or payabl¢ including
any related Iransa¢tion costs.
Current &55ets and current liabilities are subsequently measured at th¢ or other consideration
¢xp¢cied to ￿ paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Defined conlribytion plans
Contributions to defined ￿ntrIbutIon plans are recognised as an expense in the period in which the
related service is provided. Prepaid ¢ontributions are recognised as an asset to the extent that the
prepayment will lead to a reduction in future payments or a c&%h refund.
When contributions are not ex&￿ed to be settled wholly within 12 months of the end of the
rewirting date in which th¢ ¢mploy¢¢s render the related service, the liability is measured on a
discounted present value b&sis. The unwinding of the discount is recognised as an expense in the
period in which it arises.
TgXatioD
The charity is ex¢mpt from corp)ration tax on its charitable activitie
Limi¢ed by guaranlee
BASIC - Brain and Spinal Injury Centre Limited is a company limited by guarantee and
accordingly does not have a share capital.
Every member of the company undertakes to ¢ontrAbute such amount as may ￿ required not
exceeding £1 to the assets of the charitsble company in the event of its being wound up while he
or she is a member. or within one year after he or she ceases to be a member.
-17-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guaranttt
Notes to the FiDan¢ial Statements {cQa￿e￿J
Year ended 31 March 2022
DoD#tiony and legaa&
Unr¢stricted
Funds
R¢strict¢d Total Fund$
Funds
2022
DoDations
Donations
19.644
19,644
Grants
Grants received
2.763
150.917
153,680
22.407
150.917
173J24
Unrestricted
Funds
Restricted Total Funds
Fund5
2021
Donations
Donations
229.049
229,049
Grants
Grants received
13,159
101,850
115.009
242.208
101,850
344,058
2022
Grants for restricted purposes
Salford CCG
National lottery
Lloyds foundation
Veterans foundation
ABF Soldiers charity
Children in Need
Workers education
Royal Navy and Royal Marines charity
Award5 for All
Booths Charities
Edwards
Hobson
Smaller bursaries
Total
{56,772)
{45250)
{25,000)
{21,71N))
{20,0(H))
{11541)
{14,195)
{12,0(M))
(8,875)
(8,002)
(5,0(MJ)
(5,0(M))
(10200)
(243,535)
18-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial StatemeDtS(e•
Year ended 31 March 2022
Charitable activities
Unrestricted
Funds
Restricted Totsl Funds
Funds
2022
Perfomiance-related grants
Body Basic membership fees
Brain and Spinal Injury Centre activities
CAREN income
1.205
10.960
4.435
6.323
92.618
93,823
10,960
4,435
6J23
22.923
92.618
115,541
Unrestricted
Funds
Restricted Total Fund5
Funds
2021
Perforniance-related grants
Body Basic membership fees
Brain and Spinal Injury Centre activities
CAREN income
77.661
10,812
7.303
4.483
38,000
115.661
10.812
7,303
4,483
100.259
38.OOQ
138.259
Other trading ￿tivitieS
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Fundraising events
f.afe income
Room hi
Health food sales
12.852
4.545
1,300
1,063
19,760
12852
4J45
792
1.044
900
1.316
792
1.044
900
1,316
19,760
4,052
4,052
Investmellt illtotne
Unrestricted Total F•tsds Unrestricted Total Funds
Funds
2022
Funds
2021
Bank interest receivable
166
166
-19-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to tbe FiDancial Slatements f(•R
Year ended 31 March 2022
Costs of rai51Dg dollations and legacies
Unrestricied Tot41 FuDds Unrestricted Total Funds
Funds
2022
Funds
202I
Donations- wages and salaries
Donations- pension costs
Donations- rdtes & water
Donations- light & heat
Donations- repairs & maint¢nan¢c
Donations - motor and travelling costs
Donations- telephone
Donations- dep￿latiOn
Donations- other expens¢s
14,561
1.755
162
533
305
412
480
803
(iJoi)
I4￿61
1.755
162
23,265
1,129
175
609
426
396
1,193
,602
1.698
23,265
1,129
175
609
426
396
,193
1.602
1,698
412
(ijoi)
17.710
17,710
30.493
30,493
10. Costs of other ¢radiDg a¢tivities
Unrestricted Totsl Funds Unr¢strAct¢d Total Funds
Funds
2022
Funds
2021
Health foods - opening stock
Health foods - pur¢hases
Health foods - closing stock
Evenis- wages and salaries
Events- pension costs
Evenls- rates & water
Ev¢nts- lighi & heat
Events- repairs & maintenance
Events- insurance
Events- other motor and travel costs
Events- telephone
Events- other olTice costs
150
248
(987)
693
92
162
533
305
39
824
480
239
150
150
132
(150)
1,108
59
l75
150
132
(150)
1,108
59
175
{987)
693
92
162
$33
305
39
426
42
791
1,193
664
426
42
791
1.193
239
2,778
2,778
5,199
5.199
-20-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the FiDaDci*I Statements
Y￿r eDded 31 March 2022
I l. ExpeDdi¢ure on Charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Body Basic gym activities
Brain and Spinal Injuries Centre adivities
Support costs
24,997
51,932
4.261
81,190
714
206,301
25,711
258,234
4260
207,015
288,205
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Body Basic gym activities
Brain and Spinal Injuries Centre activities
Supw)rt costs
39.846
120.122
4,610
714
161.547
40.560
281.669
4.610
164.578
162.261
326.839
12. Expendi¢ure OD charitable aetivities by aetivity type
Activities
undertaken
dir¢dly Support costs
Totsl funds
2022
Total fund
2021
Body Basi¢ gym aciivities
Brain and Spinal Injuries Centre
activilies
Governance costs
25.711
25.711
40.560
258,234
258234
4260
288205
281,669
4,610
326.839
4.260
283.945
4260
13. Analysis of support eosts
C¢ntr¢
tivities Totsl 2022
Total 2021
Govemance costs
3.557
3557
4.598
-21

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (c•M#ft4e4
Year ended 31 March 2022
14. Other expendilure
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2022
Funds
2021
EA)ss on disposal of tangible fixed
asse15 held for charity's own use
5.523
5523
IS. Net (expenditsreyineome
Net {expenditure)lincome is stated after chargin￿(Crediting)-
2022
2021
Depreciation of tangible fixed assets
Loss on disposal of tangible fixed ass¢ts
38.749
5J23
46.029
16. Independent exatDinatioD fe
2022
2021
Fees payable to the independent examiner for.
Independeni examination of the financial statements
1500
1,500
17. Staff ¢osts
The total staff costs and employee benefits for the Teporting period are analysed as follows..
2022
2021
Wages and salaries
Employer contributions to pension plans
204,800
3J07
211,209
2,970
214,179
208,107
The avernge head count of employees during the year was 12 (2021: 12). The averag¢ number of
full-tim¢ ¢quival¢nt employees during the year is analysed &8 follows..
2022
2021
No.
Number of service providers and administrdtion
12
12
No employee received employeL ben¢fits of more than £60,000 dwing the year (2021: Nil).
-22-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to tbe FioaDtial Statements(t*rtifiMdJ
Year ended 31 Mareh 2022
18. Trustee remuDerAtion and expeDses
Trustees
The trustees did not receive any remuneration (2021 £nil) neither were they reimbursed ¢xpenses
during the year (2021 £nil).
Nicola Kitching. a trusiee. is a Chartered Clini￿1 Psychologist and Provided clinical p5ycho108y
services to clienls during the year and was paid s￿/0 of the commercial rate at a c05t of £1.950
(2021:£1,598). This was approved by ihe other trustees.
On her retirement during the year, assets were trdnsferred to forn)er CEO and current Trustee
Wendy Edg¢. They consisted of a motor vehicle and conlputer equipTnent and no considerdtion
was received in reSp￿t of these assets as approved by the other trusiees. The i￿k value of the
assets valued at £5.523. During th¢ y¢ar £200 was paid for clinical services.
19. Tangibk fixed assets
Land and Fixtures and
buildings
fittings
Motor
vehicles
Equipment
Total
Cost
At l April 2021
Additions
Disposals
A¢ 31 March 2022
510J02
96,801
18.375
683.701
12.850
I J09,079
12,850
(19,982)
IJOl,947
(1.607)
95.194
(18,375)
510202
696.551
Depreei2tioll
Ai l April 2021
Charge for the year
Disposa15
93,923
5,102
76.110
2.928
(446)
78.602
14,014
480,700
30.719
664,757
38,749
{14,460)
689,046
(14.014)
At 31 Mar¢h 2022
99,025
511,419
Carrying amoun¢
At 31 March 2022
411.177
16,592
185.132
612.901
At 31 March 2021
416.279
20.681
4.361
203.001
644.322
20. Sto¢ks
2022
2021
Goods for resale
150
21. Debtors
2022
2021
Other debtors
4525
6,191
-23-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (cwwR4t41
Year ended 31 March 2022
22. Creditors: amo•nts r￿lIng due within ont year
2022
2021
Bank loans
Social security and oiher t&xes
Other creditors
23035
4,714
2097
31,446
22.152
5.742
38.555
66.449
23. Creditors: amounts falling due gf¢¢r more ihan one year
2022
2021
Bank loans
42J74
67.339
The bank loan is secured on the fr¢¢hold property
24. Pensions and other post retirement benefits
Defined eontriblltioll platts
The amount recognised in income ￿ expenditure ￿ an expens¢ in relation to defin¢d contribution
plans was £3,307 (2021: £2,970).

BASIC - Brain and Spinal Injury Centre Limited
CompaDy Limited by Guarantee
Notes to Ihe Financial Statemeots (ewAvedJ
Year ended 31 March 2022
25. Analysis of ¢harit2ble funds
Unrestrieted funds
At
l April 2021
At31
Transfers March 2022
Inwmc Expenditure
Unrestricted income
funds
Unrestricted designated
Funds
735.378
65.090
(107,201)
17,630
710397
36.508
365(Yd
771.886
65.090
(107,201)
17.630
747,405
The designated fund represents the net book value of tangible r￿ed assets which were purchased
using restricted funds but as all restrictions have been mel the assets are not restricted.
Transfers relate to those purchased in the current year.
Res¢ric¢ed funds
At
l April 2021
At31
Transfers March 2022
In¢om¢ Expenditure
Restricted funds
72.237
243.535
(207.015) (17.630)
91,127
The purpose of restricted funds d¢riv¢d from donations received has been to fund the purchase of
fixed a5set5 and to meet the cost of salaries and other centre costs. In each case the income has
been applied to the expenditure in a¢wrdan¢e with thc r¢sirictions.
-25-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements {cvA*JwedJ
Year eoded 31 March 2022
26. AD*lysis of Det assets between funds
Unrestricted
Funds
Restricted Totsl Funds
Funds
2022
Tangible fixed ass￿$
Current assets
Creditors less than l year
Cr¢ditors greater than l year
Net assets
612.901
208.524
(31.446)
(42.574)
747.405
612,901
299,651
(31,446)
(42574)
838,532
91.127
91.127
Unrestricted Restricted Total Funds
Funds
Funds
2021
Tangible fixed assels
Current ￿$¢t5
Creditor5 less than l year
Creditors greater than l y¢ar
6U,322
261.352
(66.449)
(67.339)
6M,322
333.589
(66,449)
(67.339)
72.237
Net assets
771.886
72.237
844.123
27. Operating leAse commitments
The total future minimum lease payments under non-w)¢ellable operating leases are as follows..
2022
2021
Later than 5 years
4,080
7.092
28. Related parties
See note 18 for related paty transactions.
-26-