COMPANY REGIST114TION NUMBER: 01944414
CHARITY REGISTRATION NUMBER: 518806
BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2023

BASIC - Brain and Spinal Injury Centre Limited
CompaDy Limited by Guarnntee
Financial Statements
Year ended 31 March 2023
Page
Trustees. annual report (in¢orwJrnting ihe directorfs rep)rf)
IndepeTkleffl examinels ￿p)rt io ihe trllstees
Statement of financial activities (including income expeThliture account)
li
Ststement of financial position
12
Notes to the financial sthiements
13
The following pages do not forni part of the fiAan¢ial $ts¢em¢nts
Dethiled staiement of finan¢ia] a¢tivities
27

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarant¢e
Trustees. Annual Re￿rt Uncorporating the Direttor's Report)
Year ended 31 March 2023
The in￿leeS. who are also the diTectors for the purpK)ses of Company law. present iheir report and the
unaudited financia] statements of the charity for the year ended 31 March 2023.
Reference and administrative detsiL8
Registered tharity ngme
BASIC- Brdin and Spinal Injury Centre Limited
Charity registration number
518806
Company registration number 01944414
Principal office gDd registered 554 Eccles New Road
office
Salford
Manchester
M5 SAP
The Trvste
DM Yat¢s
C Langman
W Edge (retired 3111Y2022)
C FAton
Indepettdefjt eMminer
M L Burge5S
Simp50n Buoe5s Nash Limited
Chartered Accountants
Empress Business Centre
380 che￿er Road
Manchester
M169EA
Key m*na2emen¢ personnel
D Keane CEO
S Moss
NeufffrphysiotherapisL Rehab manager
P Emms
Fundrnising and communications manager
J Presion
Café manager

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guaranlee
Trnstees, Annual Report ￿ncorPorating the Director's Report) (c
Year ended 31 March 2023
Stru¢twrei goverDance and management
Constitu¢¥on
The OrganiS￿l0n is a charitsble company limiied by guarantK number 01944414, incortM)rated on 04
September 1985 and registered as a charity. number 518806, on 06 May 1987. The company is
governed by its Memorandum and Anicles of Association iogether with any amendments which weTe
adopted on its incorrx)ration. In the event of the company being wound up members are required to
contribute an amount not exceeding £1.
Method of Appointment or ElectiOD of Trusttts
Trustees are appointed by the memt*Ys and one ihird of the tru￿e¢S ￿lre annually by rotation at the
AGM. New trustees undertake an induction prwess in order to brief them on their legal obligations
under charity and company law. the structure. activities and proce55es of the charity and to meet key
employees. Trustees are voluntary and receive no remuneration or financial benefiL
Organi5ational Structure and DecisioD Making
BASIC is an ind¢pend¢ni regisiered charity and company limited by guarantee with a Board of
Trustees responsible for govemance. An external review of governance was undertaken (in 2020)
resuliing in a Stren￿henIng of the organisaiion. app)inthieni of a new Chair and two new trustees. The
charity ¢urrently employs ten staff. In addition. we hav¢ self-employed $￿cIalIsts who work to help us
meet Incre￿ demand.
The Trustee Board have responsibility for governance. 5tralegic development and the organi5alions
effectiveness. A rolling strategic bUs1r￿SS plan agreed by the Board of Trustees sets out ihe future
bu5ines5 intentions. Senior management provide regular update5 to the Board. Regular team meetings
enable input inio developTnents and ensure efftuive communicaiion and smooth running of the
OTganisation.
Partnership Tvorking
I. BASIC is affiliated to the Greater MarKhe5ter Clinical Neuroscience's at Salford Royal H05Pltals
NHS Foundation Trust and takes referrals from clinical staff once patients are discharged from
hospital.
2. BASIC has a service level agreemem with Greater Manchester Integra*d Care Board.
3. BASIC is a member of the GM 1rfeg￿ed Stroke aThJ Neuro Rehabiliiation Delivery Networks.

BASIC- Brain and Spingl Injury Centre Limited
Company LAmited by Guarantee
TThstees' Annual R¢port (Ineorporating the Director's Report) (Contr￿VI)
Year ¢nd¢d 31 Mareh 2023
S¢rnrtur< goveThan¢e and managemen¢
Risk M4ll4gement
The trustees continue to assess the rnajor risks to which the chartty is exposed, in particular those
r¢lai¢d to th¢ 0￿rationS and finances of the ¢harily. Regular review of organi5ationa] demand and
resour￿5 ¢ontinu¢ to tske place in order to mitigate the charity's exposure to financial risk
Objectives and a¢tivities
Objectives and *ctlvi¢ie& Puryoses and *ims
BASIC exists to serve people recovering from aquired brain and spinal injury and their familie5 and
Ihose with long-ierni neurological conditions. The charity spttializes in Centre-based services for
people who have undergone treatment for trdumatic head injury, brain haemo￿hage, blain tumour,
Stroke or similar neurological injury. The service a]50 supports people with long-iern) neurologi¢al
Conditions to manage their symptoms.
Our mission is to help m&ximise recovery and Self-a￿onOmY and redu¢e reliance upon primary and
secondary ¢ar¢. We provide our servi￿$ from discharge from hospitsl up to relurn to work or
meaningful activity in the ¢ommuniiy. Rehabilitation is provided through an integrdted package of
services individually tailored, embracing a social model of disability- Services a￿ designed around the
whole per50n, their family. relationship& role5 and work to help people rebuild their lives.
The charity employ5 qua]ified s1￿cla71Sts including a team of physiotherapists. BASIC is proud to
ernploy and offer volunteer opportunities to beneficiarie5 of the charity. wiihout whom our ¢harity
would not deliver to the same level. Those with lived-exFrien¢e provide a unique personal
perspective of acquired brain injury and their journey of reLovery in both planning services and
suprA)rting new clients.
How our a¢tivities deliver pllblie beiefit
The charity has tsken a'paiient lead, approach io developing services which has helped many hundreds
of people ba¢k io work and many ￿bUIld iheir lives. BASIC has invested in state-of-the-art virtual
reality technology to speed up re¢overy from tnin injury and reduce its impact. The charity has seen
900/• of new clients indicaling that they have achieved at le&st one of their Fe￿n&1 goals during the
first twelve months of attendance (taken from Individu￿ service evaluation questionnaires at
assessment, Six and ￿e1ve months 2022123).

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trustees, Annual Report Oncoryorating the Director's Report) ((wwedJ
Year ended 31 March 2023
BASIC meets NHS England recommendations for pelson-￿rttr￿ servitts (Commissioning
Guidan¢e for Rehabilitaiioffj March 2016}. We f(￿v$ on go(NJ outromes ihat are S￿ by our clienis and
driven by their goals:
We ¢entre on ¢lieni needs and not on iheir diagnosis
We provide an a¢tive and enabling process
We provide inter.disciplinary team working
We respond to changes in people's needs
We integrale specialist and generalisi servi
We provide Cognitive and VOCaiÈonal rehabilitation
We embrace cutting edge innovation
We provide hope for the future
SeTYires provided during 2022n3
Inforniation, Eduegtion and Advice
- Assessment of needs and baseline data taken
Education & inforniation
Infonnation booklet5, handou￿ online infomiation
- Finance & money managemeni workshops
Men¢41 kn￿1th servi¢es l emotlonal sllpport Èn person and online
Cognitive Behavioural Therdpy (CBT)
- Eye Movement Desensitization and Reprc¢essing (EMDR)
Counselling
- Self-help peer support groups
infom)al support and mentoring
Vo¢ation*l Rehabilitstion
Pre-vo¢aiional rehabilitation services
Advice and support on return to work
- Vocational ￿seSsMent arn1 counselling
- Work placements and voluntary work
- Brain injury education for employer￿cl)I1Cag￿s
Cognitiv¢ rehabilitation
- Cognitive training including memory managemerf. ¢onc¢ntratton and attention. re&%onin&
judgement and planning.
Work with ¢lient and th¢ir familylcarer to devise cognitive re-training at home
Implementaiion of cogniiive strategie5 in the workplace
- Memory management Supp￿ group

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trn5tees' Annull Report ancorpornting the Direetor's Report) fc•fftiff
Year end￿ 31 March 2023
Objectives aDd a¢tivities Itwtitsc4J
Body BASIC: Power Assisted Exereue Gym
- 17 power-a5SiSted exercise machines and Vibrogym
- Neuro-phy5iOtherapis1 assessment and re-&ssessment
Support from physiotherapist and physical iherapists
Specialisi rehabilitation for stroke patients
- Specialist treadmill, harness and balance machine
Hand ¢y¢ling wilh virtual scenery
Exercise classes
Aetelerated Inttraetive Recovery (AIR)
Provides virtual reality technolo￿ for physical and cognitive rehabilitation. BASIC uses ihe following
technology at our Centre=
l. Computer Assisted Rehabilitation Environment or CAREN
2. C-mill
3. Dynsthble
Training eollrses & Thernpeutic Activities
Managing memory problems
- Memory sUPtM)rt group
- Finance and Money Management
- Brain HaernO￿hage support group
- Stroke Support Group
Volunteering & Vo¢ation*l A¢tivity
Volunt¢¢ring and Vo¢ational activity coniinued in our kitchen. café and gym and expanded in to
assisting wilh funciional operations of ￿eptIOn. administration, fundraisin& maintenance and
gardenin& our new EWAV travel service.

BASIC - Brain and Spinal Injury Centre Limited
Compatty Limited by Gu*rant¢e
Trustees, Annual R¢port Oncorporating the Dir¢¢tor's Rew•rt)
Year ellded 31 March 2023
Achievements and ￿rfornIa￿e¢
Introduction of BASIC'S EWAV Travel Service
During 2022 we were delighied io lawJ¢h our first Electric Wheelchair Acce$5ible Vehicle (EWA V) to
enable our beneficiaries to iravel to and from OUT centre. The s¢rvi¢¢ was immediaiely very well used
and has allowed many to a¢¢ess tr¢atsn¢nt who would have simply not been able to otherwise. one
client has called the service 'life-changing'. The seNice quickly rea¢h¢d ¢apa¢ity and we were
successful in our bid for further fundin& towards the end of ihe year. to purchase a second vehicle to
expand our service. The vehicles have tr*en named Derek and Dorothy in memory of the found¢r and
inspiration of BASIC.
Outdoor exercise and rebabilitalion equipment
During 2022 we were able lo continue to transfonn our therapy garden with the installaiion of outdoor
exer¢ise and rehabilitation equipment utilising the shelter of our re￿ntlY install¢d ¢anopy io
encourage greater use of the garden. This is p)ssible du¢ io an ongoing generous grant from the
Booths Chariti¢s.
Trllstees
BASIC'S fonner Chair and founder. Derek Gaskell, sadly passed away ift 2022 having recently retired
as a trustee and holding a role as honorary ¢habr. tkrek was the original founder of the chariry in 1986
to suppx)rt the Neuros¢i¢nc¢s at Salford Royal NHS Trusi. The Charity was established after Derek's
wife Dorothy. suffered a brain haeM0￿hage and underwent life-saving brdin surgery. In those days
there was little offered in terms of rehabililation and the horror of ihis experience prornpted D¢rek to
establish a charity. Sadly. tk)rothy passed away only months after her husband tkrek in 2022.
During 22123 Wendy Edge. our previous Chief Execuiive. continued to assist the Charity in transition
on the board of trustees. serving alongside continuing trustees Dianne Yate5. Clive Langman and Chris
Eaion, kfore retiring at the end of 2022. Trustees are planning for recruitrnent of further trustee5 to
join them over the next year.

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guaranttt
Trustees, Annual Report OneorporatiDg the Director's Report)
Year ended 31 March 2023
FiDaneial review
Financial Review 2022r23
The financial Climate for Charities continues to be ¢hallengin& and we continue to manage our
operations and resour￿ ¢arefully. The Lx)ard made the decision to repay a loan from reserves in year
due to increasing interest rdte5 and the corre5wKling increasing loan payments.
. Restryes policy
The Trustees have established a policy whereby the unre5tri￿ed funds noi comTnitted or invested in
tangible fixed assets held by the charity. should be up to six monttts of the resources expended and the
trusiees consider the Ltncommitted reserves at 31 March 2023 of £202.881 to be adequ&e for this
purpose. This will enable us to continue activitie5 of the charity in the event of significant drop in
funding. A strategy 15 in place and is regularly monitored and reviewed in order io ensu￿ the financial
Sustsinability of the charity.
Hans for future periods
Future Strategy
Trustees and managemeni have i*en successful in steering the charity through the pandemic and are
now very aware of the l&siin8 lewy. ￿th In t¢mis of demand on services and impact on finances -
both as an organisation and the abiltty of many ￿nefICiarieS to contribute towards Ihe cost of service5.
Our focLL8 remains on removing the barrieTS io a¢¢essing services. ixith financially and physically. We
endeavour io provide ac¢ess to range of Servi￿ to all that n¢¢d us. regardl￿$ of the ability to
conlribute iowards costs.
We plan to further expand our newly commissioned Electric Wheelchair Accessible Vehicle (EWA V)
travel service over the next year to help overcome the barriers of the lack of affordable. a￿essIble.
safe and Convenient transportation. We are committed to providing the rnost appropriate equipmenL
environmeni and technology available to as51St our beneficiaries and plan to continue to invesi. renew
and renovate over the coTning years. including a new 8SSi5ted gym.
Our ongoing challenge is that of s￿StaInable fundin& and we are working collaboratively io build
meaningful partnerships with other l(Kal organisations in publi¢. voluntary and private sector5 to
enable this.
We eominue to build with our supporter base by being trdnsparent aEL)ut how the charity runs and
spends its income.

Small company provisions
This repon ha5 been prepared in accordance with th¢ provisions applicable to companies entitled to
the sma]I companies exemption.
I).. IZ.33.and sig￿ on behalf of the board of trust¢es
The trustees, ayynual report wa5 approved on.. .
by..
D Yates
Chairper50n

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guaranttt
Independent Examiner's Report to tbe Trustees of BASIC- Brain and Spinal Injury
Centre Limited
Year ended 31 March 2023
I report to the In￿teeS OD my examination of the fiDaDcial statements of BASIC - Braio and Spinal
Injury Centre Limited Cthe charity,) for tbe year ended 31 m￿Ch 2023.
Responsibilities and basis of rei
As the trustees of the company (and a150 its direc￿[5 foT the ￿TpOSe$ of ¢ompany law) you are
responsible for the preparation of the financial ststemeDts ID a¢¢ordance wtth tbe requirements of tbe
Companies Act 2￿)6 (Ihe 2006 Act.).
Having satisfied myself that the accounts of the company are I￿t reqwred to be audited under Part 16
of th¢ 2006 Act aBd are eligible for iDdep¢ndenl examitiatiott. I report in Tespect of my examination of
the ¢harity's a¢¢ouiiLS as ¢arried oui under s¢¢tion 145 of the Charities Act 2011 ('the 2011 Act.). In
carrying out my examination I have followed the Dire¢tions given by the Charity CollLEnission under
sectiOO 145(5)(b) of the 201 1 ACL
Independent examiner's statement- m*tttr of toncern identified
Sin¢¢ the cbarity's gross income ¢xceeded £250.{￿ your exarntt￿ must be a member of 4 ix)dy listed
in section 145 of tbe 2011 Act. I cotLfirni that l am qualftfied to uttdertake the examination b¢¢awse I
am a member of the Institute of Chartered AccouDtants in EDglaDd and W3l¢s (ICAEW). wbi¢h is one
of the listed bodies.
The cltarity's gross inconK exceeds £250.(KIo and l qualified to undertake the examination by
being a qualified member of the Institute of Chartered A(*owitsnts in England and Wales.
I Conf￿ that ao otber matters bave come to my attentiou io ¢oone¢tion with my examination giving
me ¢2use to believe that in aDy material respect:
accounting records were not kept in reSp￿t of the ¢harity as requir¢d by sectioll 386 of the
2006 Ac¢ or
the fiDao¢ial st8tem¢nts do noi accord with those records. or
the fiDaDcial statements do Dot comply with the accountiog requirements of section 396 of
the 2006 Act other than any requirement that tbe a¢counts give a 'true and faie view which
is not a matter considet¢d ¥ part of an independent examination" or
tbe f￿￿)cial strtemeots bave not Ixeo prepared in accordance with tbe methods and
prin¢iples of the Statrment of Recommended Practice for accounting and reportiDg by
charitses appts"¢able to chartties preptiTiti8 their accounts in accordance with the Financial
Reporting Stattdard applicable in the UK aDd Republi¢ of Irelmnd IFBS 102).

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by GuarnDtee
Independenl Examiner's Report to the TTUStees of BASIC- Brain and Spinal Injury
Centre Limited
Year ended 31 March 2023
I confim) that there are no other matter5 to which ywr attention should ￿ drawn to enable a proper
understanding of the accounts to be reached.
M L Burgess
Independent Examiner
Associate- Institute of Chartered Accountants in England and Wa]&s
Simpson Burgess Nash Limited
Empress Business Centre
380 cheS￿r Road
Manchester
M169EA
Date .
io-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Stafemenl of Financial Activities
(ineluding ineome and expenditure account)
Year ended 31 March 2023
2023
Reuricted
funds Totsl fuDds Tota] funds
2022
Unrestricted
funds
Note
Income and endowmettts
Donations and legacies
Charitable activities
Other trading activities
Investment income
95.354
58.898
19.024
239
84.517
59.892
179,871
118,790
19,024
239
173.324
115,541
19.760
Total income
173,515
144.409
317,924
308.625
Expenditure
Expendtiure on raising fuFMIs-
Costs of rnising donaiions and
legacies
Costs of other trading activitie5
Expenditure on charitable activities
Other expenditure
Totsl expettditure
13.880
3.024
95.666
13,880
3,024
260,873
17.710
2.778
288.205
5.523
io
11,12
14
165.207
12.570
165.207
277,777
314,216
Net (expeDditureyiDcome
60.945
(20.798)
40,147
(5.591)
Transfers betw¢en funds
36.449
(36.449)
17,630
Ne¢ movement in funds
97.394
(57.247)
40.147
(5.591)
Reeon¢ili*tion of funds
Tota] fU￿lS brought forward
Totsl funds carried fonvard
747.405
91,127
838532
844.123
844,799
33,880
878,679
838,532
Th¢ statement of financial activities includes all gains and losses reLognised in the year.
All income and expenditure derive from coniinuing ￿tI¥ll7eS.
The nole5 on pages 13 to 25 forni part of tbese financial ststemell
li-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Stat¢m¢nt of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
19
641.918
612.901
Current assets
Stocks
Debtors
C&sh at bank and in hand
20
21
652
3,120
24S082
987
4.525
294,139
299.651
24&854
Creditors: amounts falling within one ye4r
Net current awts
22
12.092
31,446
268.205
23A761
Total ￿￿ets less eurrent liabilities
87&679
881.106
Creditors: amounts fglliDg due after more than
one y￿r
42,574
838,532
Net assets
87&679
F￿ndS of th¢ ¢harity
Restiicted funds
Unrestricted funds
33.880
844.799
878,679
91.127
747.405
Total eharity funds
25
838.532
For the year ending 31 March 2023 ihe charity was entitled to exemption from audit under section 477
of the Companies Aci 2CQ6 relaling to sma]I companies.
Directors, reS￿)nSIbl11tIeS'.
The members have not required the company to obtain an audit of tts financial ststemen¢s for the
year in question in accordance with section 476-
The directors acknowledge their resp)n5ibilities for cornplying wilh the requirements of the Act
with respect to accounting records and ihe pre￿tion of financial siatements.
These finan¢ial stst¢ments have been prepared in ac￿rdanCe with the provisions appIl￿ble to
companies subject to the small companies. regime.
cial ststements were approved by the FK)ard of trustees and authorised for i55ue on
and are signed on behalf of the board by:
D M Yates
Chair
The notrs on pages 13 to 25 form p#rt of these fin*nci*l 5titemeDt&
12-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
NotLs to the Finaneial Statements
Year ended 31 Marth 2023
General infonnjtio
The charity is a public benefit entity and 8 PriV￿e company limited by guardntee. registered in
England and Wales and a registered charity in England and Wales. Tr add￿$5 of the registered
office is 554 Eccles New Road. salf￿d. Manches*r. M5 SAP.
Statement of cohnpiiattee
These financial statements have been prepared in compliance wilh FRS 102. 'The Pinancial
Reporting Standard applicable in the UK and the Republi¢ of [￿land,. the Ststement of
Recommended Practice applicable lo charitie5 preparing their accounts in ￿cOrdanCe with the
Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Aci 20(￿.
Aeeounting ￿tel¢S
Basi$ of prep¥ratio
The financial statements have been prepared on the hI￿Orical cost basis.
The financial statements are prepared in sterl1￿ which is the functional currency of the entity.
Going eoneern
There are no materia] Uncertainti￿ aFKgut cknity's ability to continl￿.
Judgements gmd key sources ofestimation UDcertainty
In the appli¢ation of th¢ ch8riry'5 acwunting wlici¢s. the members are required to make
judgements, estimates and ￿sUMPtiOnS atrx)ut the carrying amounts of &ssets and liabilities that
are not readily available from other sources. The esiimates and &ssociated ￿umpI10n5 are based
on historical experience and other factors that are considered io be relevant. Actual results may
differ from these ￿]M￿e5.
The estimate5 and underlying a55umption5 are reviewed on an ongoing basis.
Revisions io ac£ounting 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 f￿u￿ periods if the
r¢vision affects both ¢urr¢ni and f￿Vre periods. During year. there were no judg¢m¢nts in
applying the ac¢ounting wlicies and key sources of estimatiort uncertainty which materially
affected the financial statements.
13-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Noles to the Financial Statements
Year ended 31 March 2023
e¢ounting policies le￿*4
Fund a¢¢ounting
Unrestricted funds are available for use at the discretion of the tnL5ttt5 in furtherance of the
chariiable objectives of the charity.
Designaied fuThts are unrestrl￿ed funds eamarked by the trusiees for particular purposes.
Restri￿ed funds we io be used for specifi¢ purposes as laid down by the donor. Expenditure
which meets ihese ¢ri*ria is ¢harged to the fund.
In¢oming re￿UrCeS
All incoming resource5 are included in the statement of finartial activities when the charity is
entitled to the income and the amount can be quantified with reasonable accuracy. The following
specific policie5 are applied lo particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the
statement of financiai arlivities when receivable. Grants where entitlement is not conditional on
the delivery of a specific perforniance by the charity, are recognised when the charity becomes
uncondilionally entitl¢d to the grant.
Donated service5 and facilities are included ￿ the value to the chariiy where this can be
quantified. The Val￿ of servi¢es provided by volunteers h&$ not been included.
Gifts donated for resale are included as incoming resources within a¢tivities for genernting funds
when they are sold.
Grants, including grdnts for ihe purchase of fixed assets, are rewised in full in the stat¢ment of
financial activities in the year in which they are receivable.
Income from the charity shop. cafe and investments are included in the year in which they are
receivable.
Legacies are inclutsl when the charity 15 advised by the personal representstive of an estsie that
paymeni will be made or property transfeTred and ihe amounl involved can be quantified.
14-

BASIC - Brain and Spinal Injury Centre Limited
CompaDy LimiteAI by Guarante¢
Notes lo the Financial Statements (f•*wte4J
Year ended 31 March 2023
A¢¢ouDting polieies
Re50urcu expended
Expenditltre is recognised on an accrual basis Is a liability is incurred. ExperHliture In¢1￿￿e$ any
VA T which cannot be fully recovered. and is retM)rted part of the expendilure to which it
relaies.
Costs of generating funds comprise the costs &ssociated with attrdcting voluntary income and ihe
Costs of trdding for fundrdising pur￿￿.
Charilable expendilure comprises those costs irKurred by the charity in the delivery of its
activities and service5 for its beneficiaries. It includes both cosls th￿ can be ailocated dir¢¢ily to
such activities and fhose co￿$ of an ind2rea naiure necessary io support them.
Fundraising costs are thos¢ incurred Trn seeking voluntary Contributions and do not include the
costs of disseminating infomiation in suppon of the charitsble activities.
Support costs are those costs incurred directly in suptx)rt of expenditure on the objects of the
charity and include project management.
There are a number of costs. including sthffing costs. where it 15 impractical to allocate these
costs precisely between administration and charitable exFtnditure and the trustees have allocated
such costs on the basis of reasonable estimates as follows:
Stsfring and related expenses- On the b&%is of5dary costy and hour5 spent on different athivilies
Premises costs and related expenses - Based on an estimate of employee xtivity or space
¢upied
Oper4tSng le4ses
Lease payments are recognised ￿ an expense over the lease terni on a straight-line basis. The
aggregate benefit of le&se incentive5 is reco￿lsed as a reduction to exFn5e over the lease term,
on a straighi-line blsis.
Tangible assets
Tangible lssets are initially recorded at cosl and subsequently stated at cost less any
accurnulated depreciation and impairnient10s5es. Any tangible asseis wried at revalued amounts
are recorded at the fair value at the date of revaluation less any 5ub5equent accumulated
depreciation and subsequent accumulated impairnieni losse&
15-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
Aceounttng wtylicies
Tangibl¢ assetscrnn•wc
An Incre￿ in the Carrying amount of an asset as a result of a waluation, is re¢wised in other
recognised gains and losses. unless it reverses a charge for impairment that has previously bee
recognised as expenditure within the ￿ateMent of financial activities. A decrease in the carying
amount of an asset &$ a result of revaluation. is recO￿lS¢d in other retognised gains and losses,
ex¢epr io which il offsets any prtvio￿S revaluation gain, in which cw the loss is shown within
other recognised Eains and losses on the ststement of financial activilies.
Depreciation
Lkpreciation is calculated so as to wrrte off the ¢ost or vaiuatfron of an asseL less its r¢sidual
value. over the useful ewnomic life of that asset &5 follows:
Freehold property
Fixlures and fittings
Motor vehicles
Equipment
IYO Straight Sine
150/0 reducing balan¢e
25Y• reducing balan¢e
15% reducing balance
ImpairnieTrt of fixed auets
A review for indicator5 of impairment is Carried out at each r¢p)rting date. with ihe rewverabl¢
amount being estimated where su¢h indicators exisi. Where the carrying va]u¢ ex¢eeds the
recoverable amourtt, the asset is impaired accordingly. Prior impairnents are also reviewed for
p)ssible reversal at each reporting date.
For the PUTposes of impairment testin& when it is not pxwible to estimate the recoverable
amouni of an individual assei. an estimate is made of the recoverable amount of the ca5h-
generating unit to which the asset belongs. The ca5h-generaling unil is the STnailest identifiable
group of assets ihat includes the assei and genernies wh inflows that largely independent of the
cash inflows from other assets or groups of a8se
St¢xks
Stocks are measured at the lower of Cost and estimated selling price less Costs to complete and
sell. Cost include5 all costs of pur¢hase. costs of conversion and other costs incurred in bringing
the stock to its preseni I￿110n condition.
inaneial instrnments
A financial asset or a financial liability is recognised only when the charity becomes a party to
the contractual provisions of ihe instrument.
16-

BASIC - Brain and Spinal Injury Centre Limited
CompaDy Limited by Gu2rnntee
Notes lo the Financial Stst¢m¢nts (tAKMedJ
Year ended 31 March 2023
Aeeouttting wlicies
Flnan¢i*l instrum¢Dts (0J*￿¢4￿
Basic financial instruments are initially recognised at the amouni re¢eivable or payable including
any r¢lated transaction costs.
Current assets and current liabilities are subsequently measuyed at the c&sh or other consideration
expected to ￿ paid or received and not di￿Unted.
Debt instruments are subsequently measured at amorfised cost.
DtfiDed contribution plans
Contributions to defined contrib￿lon plans a￿ recognised as an expense in the period in which
the related service is provided. P￿paid ¢ontribuiions are recognised a5 an assei io the extent that
the prepayment will lead io a redu¢tion in future paym¢nts or a refund.
When contributions are not eX￿cted to Ix settled wholly within 12 months of the end of the
reporting date in which the employees render the related service. the liability is mwured on a
discounted present value basis. The unwinding of the discount is ttcognised an expense in the
period in which it arises.
Tax*tioo
The charity is exempt from corporation tax on its chaTithble a¢tiviii¢s.
Limited by gu*r4ntee
BASIC - Brnin and Spinal Injury Centre Limited is a cornpany ITmited by guarantee and
accordingly does not have a share ¢apiial.
Every member of ihe company undertakes to contribute such amount as may ￿ required [￿1
¢xc¢¢ding £1 to the assets of the charitable company in the event of its beinE wound up while he
or she is a member. or within one year after he or she ceases io be a m¢mtrKr.
17-

BASIC- Brain and Spingl Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements {c••wedJ
Year ended 31 March 2023
Donations and leytie5
Unrestricted
Funds
Restricied Totsl Funds
Funds
2023
Donatlolls IlDd legaci
Donations and legacie5
95.354
95J54
Cran¢$
Grants ￿e1ved
84.517
84J17
95.354
84.517
179,871
Unrestricted
Funds
Reslricted Total Funds
FuT¥J5
2022
Donations and legacies
Donations and legacies
19.644
19.644
Grants
Grants received
2.763
22.407
150,917
150,917
153.680
173.324
21)23
Grants for restri¢*d purposes:
Salford CCG
Medicash
Lloyds foundation
Salford CVS
MSE Charity
Booths chariiies
{59W2)
{6.000}
(2250)
{58080}
(4.739>
{12,648)
Totat
(144,409)
18-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements
Y¢8r end¢d 31 March 2023
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Perforniance-related grants
Body B&sic rnembeTship fees
Brdin and Spinal Injury Centre activitie5
CAREN income
59.892
S9,892
I7￿63
18J83
22,952
11&790
17,563
18J83
22.952
58.898
59.892
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Performance-related grants
Body Basic memEership fees
Brain and Spinal Injury cent￿ a¢tivities
CAREN in¢om¢
1,205
10.960
4,435
6.323
92,618
93.823
10,960
4,435
6,323
115.541
22.923
92.618
Other trnding activities
Unrestricted Total Funds Unreslricted Total Funds
Funds
2023
Funds
2022
Fundraising events
Cafe income
Room hire
Health food sales
15.106
2.375
1.480
63
15,106
2J75
1,48Q
63
12.852
4.545
1.3
1,063
12.852
4,545
.300
.063
19.760
19.024
19.024
19,760
Investment ineome
Totsl Funds Total Funds
2023
2022
Bank inierest receivable
239
19-

BASIC - Brain and Spinal Injury Centre Limited
Company Limit￿ by Guarnnte¢
Not&8 to the Financial Statements {t•Ntiwe4
Y￿r end¢d 31 March 2023
Costs of rai$iDg donations and legacies
Unre*ricted To¢*1 Funds Unrestricied Totsl Funds
Funds
2023
Funds
2022
Donations - wages aThl salaries
Donations - pension Costs
Donations - r*es & W￿er
Donations- light & heat
Donations- repairs & maintenance
Donations- motor and travelling costs
Donations- telephone
Donations - d¢preciaiion
Donations- oth¢r ¢xpenses
8.938
8,938
1,160
142
679
361
31
282
2357
30
14.561
1.755
162
533
305
412
480
14,561
1.755
162
533
305
412
480
803
(1.301)
17.710
142
679
361
31
282
2.257
30
(1.301)
17.710
13.880
13080
10. Costs of other trading wctivities
UnrtSlri¢ted Totsl Funds Unrestri¢ied Total Funds
Funds
2023
Funds
2022
Health foods- opening stcck
Health foods- purch&ses
Health f¢)ods- closing *o¢k
Events- wages and salaries
Events- pension costs
Events- rates & water
Events- light & h
Events- repairs & maintenance
Events- insurance
Events- other motor and travel ￿)Sts
Events- lelephone
Events- Other office Co￿$
987
150
248
(987)
693
150
248
(987)
693
92
162
533
305
39
824
480
239
(652)
426
61
142
679
962
48
61
282
28
(652)
426
61
142
679
962
162
533
305
39
824
480
239
61
282
28
3.024
3,024
2.778
2.778
-20-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by GuaraDtee
Notes to the Finan¢ial Statements
Year ended 31 Marcb 2023
11. Expenditure on eharitalde x¢tivitits by fund type
Unrestricted Restricted Tot21 Funds
Funds
Funds
2023
Body Basic activities
Brain alld Spinal Iojuries Cetttre activitkes
Support ¢osts
20.479
33.418
5.320
20,479
235,074
SJ20
260,873
201.656
59217
201,656
Unrestri¢ted
Funds
Restricted Total Fun
Funds
2022
Body Basic gym activities
BraiD and SpiDal injuries Ceutre aclivities
Support ¢osts
24.997
51,932
4261
81.190
714
206JOI
25,711
258.234
4260
288.205
207.015
12. Expenditsre OD tharitgblt #etivities by activity ty
Activities
Undertaken
directly Support costs
Total funds
2023
Total fiJDd
2022
. Body Basi¢ gym activities
Brain and Spin31 Injuries Centre
activities
Govenwi¢¢ costs
20.479
20,479
25.711
235.074
235,074
5J20
260,873
258,234
4.260
288.205
5J20
5.320
255.S53
13. Analysis of support costs
Centre
tivities Totsl 2023
Total 2022
5.320
5J20
3,557
14. Other expenditure
Unrestricted Total FuDds Unrestricted Total Funds
FUD
2023
Funds
2022
Loss on disposal of trngible fixed
assets beld for charl￿5 o.y.iise
5.523
5.523
-21-

BASIC - Brain and Spinal Injury Centre Limited
Cornpany Limited by Guarantee
Notes to the FiDgn¢ial Ststrment$
Year ended 31 Mgrch 2023
IS. Net incomel(expendithre)
Nei iti¢omel(expenditure) is ststed after charg1￿(creditI￿g).
2023
2022
Depreciation of tangible fixed &ssets
Loss on disposal of tangible r￿ed awts
39.697
38.749
5.523
16. IndepeDdeDt examllla¢io• fees
2023
2022
Fees payable to the independent examiner for:
Jndependent examination of the financial statements
I￿00
1.500
17. Staff costs
The total staff ¢(ksts and employee benefits for the reporling period are aDaly5ed as follows:
2023
2022
Wages and salaries
Employer Contributions to pension plans
172,205
3,052
204,800
3.307
208.107
175357
The average bead count of eEDployecs duJiDg the year was 10 (2022: 12). The average number of
full-lime equivalent employees during the year is analysed as follow5.'
2023
No.
2022
Number of servi¢e providers 8Dd administratioo
io
12
No employet Teceived employee benefits of more than £60.OIX) during the year (2022: Nil).
18. Trnstee remuDeratioD and upeD5es
Trustees
The trustees did not receive any remuneration (2022 £nil) neither were they reimbwsd expeDS¢S
during the yew (2022 £nil).
Wendy Edge. a tr￿tee. Wds paid £1.550 for Clinical services Tendered during the year.
-22-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 Mareh 2023
19. Tongibl¢ Ilxed assets
land and Fixiures and
buildings
rittings
Motor
vehicles
4uipment
Totsl
Cost
At l April 2022
Addilions
510.202
95.194
5.499
696,551
28.220
724.771
IJOl,947
68,714
I J70,661
34.995
34,995
At31 March 2023
510,202
100.693
Depreciation
Ai l April 2022
Charge for the year
A¢ 31 MArth 2023
99.025
5.102
78.602
2.889
511.419
28.790
540.240
689,046
39,697
728,743
2,916
2.916
104,127
81,491
Carrying amount
A¢ JI Mareh 2023
406.075
19,202
32.079
184.531
185.132
641,918
612,901
At 31 March 2022
411.177
16.592
20. Stocks
2023
2022
Goc#ls for re$￿e
652
987
21. Debtors
2023
2022
(hher debtors
J.120
4,525
22. Creditors: amounts falling due within One year
2023
2022
Bank loans
Social security and other ￿e$
Other ¢reditors
23.835
4.714
2,897
5,922
6,170
12,092
31,446

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Ststements (UAtiA¥dJ
Year ended 31 March 2023
23. Credilors: *moullts fallÉng due 4fter more than one yur
2023
2022
Bank loans
42.574
Th¢ bank loan was secured on ihe freehold property.
24. Pensions and other pjst re¢Sr¢m¢nt ben¢fits
Defined contribution plaDs
The amount Tecognised in in￿rne or expenditu￿ ￿ an eXper￿e in rel*ion to defined
contribution plans was £3.052 (2022-. £3.307)-
25. Analysis ofeharitable fuDds
Unrestrieted funds
Al
April 2022
At31
Transfers March 2023
Income Expenditure
Unrestricted income
funds
Unrestri¢ied designated
Funds
710.897
173.515
(104.274)
780,138
36.508
{8.296)
(112.570)
36.449
64ffj61
747.405
173.515
36.449
844,799
The designated fund represents the net book Val￿ of tangible fixed assets which were purchased
using restricted funds but as all restrictions have i*n meL the assets a￿ not restri¢ted.
Transfers Tel￿e to those purchased in the Curreni year.
Restricted fun(ts
At
l April 2022
At31
Transfers M9rch 2023
Income Expenditure
Restricted fuTKIs
91.127
144.409
(165.207)
(36,449)
33080
The purpose of restricted funds derived from don*ions received h&5 been to fund the purchase of
fixed assets and to meet ihe co* of salaries and oiher centre costs. In each case the income has
been applied to the expenditure in accordance with the restriction5.
-24-

BASIC - Braln and Spinal Injury Centre Limited
Company Limited by Gu#raDttt
Notes to the FiDaDcixI Statements
Year eaded 31 March 2023
26. Analysis of net assets between funds
Unrestricted Restri¢ted Total Funds
Funds
Funds
2023
Tangible r￿ed assets
Current &ssets
Creditors less than l year
Net *tsets
641.918
214.974
(12,093)
844.799
641,918
248054
(12,093)
878,079
33.880
33.880
UDrestricted liestricted Total Funds
Funds
Futtds
2022
Tangible fixed assets
Current assets
Creditors less th8n l year
Creditors ￿￿ter ihan l year
Net assets
612.90I
208.524
{31.446)
(42.574)
747,405
612.901
299.651
(31.446)
(42.574)
838,532
91,127
91.127
27. Operating lease eommitrnents
The ￿tal fisture minimum lease payments under Don-caDcellable opernting leos¢s are as follows:
2023
2022
Later than 5 years
1,188
4.080
28. Related parties
See note 18 for related party traDsa¢tions.
-25-