COMPANY REGISTRATION NUMBER: 01944414
CHARITY REGISTRATION NUMBER: 518806
BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2024

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report {incoTporating the director's report)
Independent examiner's report to the trustees
Statement of fJnan¢ial activities (including income and expenditure account)
Statement of financial position
12
Notes to the financial statements
14

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trustees, Annual Report Uncorporating the Director's Report)
Year ended 31 March 2024
The trustees, who are also the directors for the purposes of company law• present their report and the
unaudited financial statements of the charity for the year ended 31 March 2024.
Reference and administrative details
Registered charity name
BASIC - Brain and Spinal Injury Centre Limited
Charity registration number
518806
Company registration number 01944414
Principal office and registered 554 Eccles New Road
oiflce
Salford
Manchester
M5 SAP
The trustees
D M Yates
C Langman
C Eaton
Independent examiner
M L Burgess
Simpson Burgess Nash Limited
Chartered Accountants
Empress Business Centre
380 Chester Road
Manchester
M16 9EA
Key management personnel
D Keane
P Farrell
CEO
Interim operations manager

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) {¢Oll¢in¥ed)
Year ended 31 March 2024
Structure* governanee and management
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 És
governed by its MemoranduEn and Arti¢les of Association together Wlth any amendments which were
adopted on its incorporation. In the event of the company being wound up members are required to
contribute an amount not exceeding £1.
Method of Appointment or Election of Trnstees
Trustees are appointed by the members and one third of the trustees retire annually by rotation at the
AGM. New trustees undertake an induction process in order to brief them on their legal obligations
under charity and company law. the slructure, activilies and processes of the charity and to meet key
employees. Trustees are voluntary and receive no remuneration or financial benefit.
Organisational Structure and Decision Making
BASIC is an independent registered Charity and company limited by guarantee with a Board of
Trustees responsible for govern￿¢¢. An extemal review of governance was undertaken (in 2020)
resulting in a strengthening of the orgaThisation, appointment of a new Chair and two new trustees. The
charity currently employs eight staff. In additKon, we also have self-employed specialists who work to
help us meet increased demand.
The Trustee Board have responsibtlity for governanc¢, strategic development and the organisations
effectiveness. A rolling strdtegic business plan agreed by the Board of Trustees sets out the future
business intentions. Senior management provide regular updates to the Board. Regular team meetings
enable input into developments and ensure effe¢tive communication and smooth running of the
organtsation.
Trustees
BASIC'S forn]er Chair and founder, Derek Gaskell, sadly passed away, having recently retired as a
trustee and holding a role &s honordry chair. Derek was the original founder of the charity in 1986 to
support the Neurosciences at Salford Royal NHS Trust. The Charity was established following DeTek'5
wife Dorothy, suffered a brain haemorrhage and unden¥eni life-saving brain surgery. In those days
there was littl¢ offered in lerms of rehabilitation and the horror of this experience prompted Derek to
establish a charity. Sadly, Dorothy passed away only months after her husband Derek.
Dianne Yates, Clive Langman and Chris Eaton have continued to serve the charity &$ Trustees and
Directors and are planning for recruitment of further trustees to join them.

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (cofviinued)
Year ended 31 March 2024
Partnership working:
I. BASIC is affiliated to the Greater Manchester Clinical Neuroscience's at Salford Royal Hospitals
NHS Foundation Trust and takes referrals from clinical staff once patients are discharged from
hospital.
2. BASIC has a service level agreement with Greater Manchester Integrated Care Board.
3. BASIC is a member of the GM Integrated Stroke and Neuro Rehabilitation Delivery Networks.
Risk Management
The Érustees continue to assess the major risks to which the charity is exposed. in particular those
related to the operations and ftnances of the charity. Regular review of organisational demand and
resources continues to take place in order to mitigate the Charity's exposure to financial risk.

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (cowllnued)
Year ended 31 March 2024
Objectives and activities
Objectives and activities, Purposes and aims
BASIC exists to serve people recovering from acquired brain and splnal injury and their families and
those with long-term neurological Conditions. The charlty specializes in Centre-b&sed services for
people who have undergone treatment for trnumatic head injury. brain haemorrhage. brain tumour,
Stroke or similar neurological injury. The service also supports people with long-tern] neurological
conditions to manage their symptoms.
Our mission is to help inaximize recovery and self-autonomy and reduce reliance upon Primary and
secondary car¢. We provide our services from discharge from hospital up to return to work or
meaningful activity in the community. Rehabilitation is provided through an integrated package of
services individually tailored, embracing a social model of disability. Services are designed around the
whole person, their family, relationships, roles and work to help people rebuild their lives.
The charity employs qualifted specialists including physiotherapists. BASIC is proud to ¢mploy and
offer Yocational and volunteer opportunities to beneficiaries of th¢ charity, without whom our charity
would not deliver to the same level. Those with lived-experience provide a unique personal
perspective of acquired brain injury and their jouiney of recovery in both planning services and
supporting new clients.
How our aetivities deliver public beneflt
The charity ha5 taken a'patient lead, approach to developing services which has helped many hundreds
of people back to work and many rebuild their lives. BASIC has invested in state-of-the-art virtual
reality technology to speed up re¢overy from brain injury and reduce its impact. The charity has seen
over 95 /0 of new ¢lients indicating that they have achieved at least one of their personal goals during
the first twelve months of attendance (taken from individual service evaluation questionnaiTes at at
assessment, six and twelve months 2023124).
BASIC meets the NHS England recommendations for person-centred services (Comrnissioning
Guidance for Rehabilitation, March 2016). We focus on good outcomes that are set by our clients and
driven by their goals.
We centre on client needs and not on their diagnosis
We provide an active and enabling process
We provide inter-disciplinary team working
We respond to changes in people's needs
We integrate specialist and generalist service
We provide cognitive and vocational rehabilitation
We embrace cutting edge itmovation
We provide hope for the future

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (¢ortdnuedJ
Year ended 31 March 2024
Objeetives and activities {¢onrfntsed)
Services offered during 2023124:
Inforniation, Education and Advice
- Assessment of needs
Education & information
- Information booklets, handouts, online inforniation
- Finance & money mar￿gement workshop
Mental health services l emotional Support in person and online
Self-help
- Peer support groups
- InfOrn￿l support and mentoring
Well-being sessions
- Counselling and talking therapies
Vocational Rehabilitation in person and online
Pre-vocational rehabilitation services
- Advice and support on ￿turn to work
- Vocational assessment and counselling
- Work placements and voluntary work
- Brain injury education for employerslcolleagues
Cognitive rehabilitation
Cognitive training including memory management, Concentration and attention. reasoning.
judgement and planning.
- Work with client and their family/carer to devise cognitive ie-training at home
- Implementation of cognitive stralegies in the workplace
- Memory management support group
Body BASIC: Power A￿lSted Exercise Gym
- Power-assisted exercise machines
- Neuro-physÈotherapist &ssessment and re-assessment
Support from physiotherapist and physical therapists
Specialist rehabilitation for stroke patients
Specialist treadmill, harness and balanc¢ machine
Hand cycling with virtual scenery
Exercise classes
Aeeelerated Interactive Recovery (AIR)
Provides virtuaI reality technology for physi¢al and cognitive rehabilitation. BASIC uses the
following technology at our Centre:
l. Computer Assisted Rehabilitation Environment or CAREN
2. C-mill
3. Dynstable

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trustees, Annual Report (Incoryorating the Director's Report) (conlinued)
Year ended 31 March 2024
Objectives and activities (conrfnued)
Training Courses & Therapeutic Activities
- Managing Memory Problems
- Memory Support Group
- Finan¢e and Money Management
- Brain Haemorrhage Support group
Stroke Support Group
Volunteering & Vocational Activity
Volunteering and v￿ational activity continued in our kitchen, café and gym and expanded in to
assisting with functional operations of reception, administration, fundraising, maintenance and
gardening, and our Thew EWAV travel service.
Achievements and performgn¢e
Expansion of BASIC'S Travel Service
During 2023124 we were delighted to expand OUT Electric Wheelchair Accessible Vehicle (EWAV)
travel service to enable our beneficlaries to travel to and from our centre. The service continues to be
very well used and has allowed many to acc¢ss treatment who would have simply not I￿en able to
otherwise, one Client has called the service 'life-changing'. The service had quickly reached capacity
and we managed to secure further EWA V provision to expand our service. The vehicles have been
named Derek and Dorothy in memory of the founder and inspiration of BASIC.
Our new Assisted Gym
Our new assisted gym, mentioned in last years report as a future project, has now been fimded and is
on order, supported by the Booths Charities and other funders. We have now establAshed a temporary
gym space in the centre whilst our fuller gym renovation and new equipment is installed over the
coming months.
Financial review
Finaneial Review 2023124
The financial climate for charities continues to be challenging, and we continu¢ to manage our
operations and resources carefully. We have managed to maintain the charity well, investing in new
equipment and services, which is seeing positive impact on the recovery of our Ixneficiaries.
Reserves policy
The Trustees have established a policy whereby the unrestricted funds not committed 01 invested in
tangible fixed assets held by the charity. should be up to six months of the resources ¢xpended and the
trustees consider the uncommitted reserves at 31 March 2024 of £346,452 to be adequate for this
purpose. This will enable us to continue activities of the charity in the event of significant drop in
funding. A strategy is in place and is regularly monitored and reviewed in order.

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Trustees, Annual Report (Ineorporating the Director's Report) (¢onHnthed)
Year ended 31 March 2024
Plans for future periods
Future Strategy
Trustees and management have been su¢cessfvl in steering the charity through the pandemic and are
now very aware of the lasting legacy, both in tern]s of demand on services and impact on finances -
both as an organisation and the ability of many beneficiaries to contribute towards the cost of services.
Our focus remains on removing the barriers to ac¢essTng services, both finan¢Aally and physically. We
endeavour to provide access to range of services to all that need us, regardless of the ability to to
Conlribute towards costs.
We plan to continue to expand our newly commissioned Electric Vehicle travel service over the next
year to help overcome the barriers of the lack of affordable, accessible, safe and convenient
transportation. We are C￿￿mitted to providing the most appropriate equipment, environment and
technology available to assist our beneficiaries and plan to continue to invest, renew and Tenovate over
the coming years. The next year will focus on bidding for new accessible bathroom facilities and
renovations at the ¢entre to make our space more usable and a¢¢¢ssible.
Our ongoing challenge is that of sustainable revenue funding, and we ar¢ working collaboratively to
build meaningful partnerships with other local OTgani5ations in public, voluntary and private sectors to
enable this.
We continue to build trust with our supporter base by being transparent about how the chartty runs and
spends its income.

BASIC - Brain and Spinal Injury Centre Limited
Compan) Limited bv Guarantee
Tru5¢ees' Annual Report (Incorporating the l)ireetor's Report) (L'o￿11￿1{erf1
Year ended 31 Mareh 2024
Smllll cthmpanv proi'isions
This report has beeii prepared iii acLordanLe ￿ lili Ilic pro>i%ivns appl icabll to Lompanies eniiiled ro
the smal I coinpunies e.ieii)plioi).
'I'lie rru%iees' ￿nn￿al report W"dS approved nii
l￿t1rd ot"Iruste¢5 hN.'
aiid signed on bchall- of il)L
D M Yatey
Lliair

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trnstees of BASIC - Brain and Spinal Injury
Centre Limited
Year ended 31 March 2024
I report to the trustees on my examinatfton of the financial statements of BASIC Brain and Spinal
Injury Centre Limited ('the charity,) for the year ended 31 March 2024.
Responsibillties and basis of report
As the trustees of the company (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 accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's a¢¢ounts as Carried out under section 145 of the Charities Act 2011 ('the 201 l Act,). In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 145(5)(b) of the 201 l Act.
Independent examiner's statement- matter of concern identified
Since the charity's gTOSS income exceeded £250,000 YOUT examÈner must be a member of a body listed
in section 145 of the 201 l Act. l ¢onfimi that I am qualified to undertake the examination because I
am a member of the Institute of Chartered Accountants in England and Wales (ICAEW). which is one
of the listed bodies.
The charity's glos5 income exceeds £250,000 and l am qualified to undertake the examination by
being a qualified member of the Institute of Chartered Accountants in England and Wales.
I confirn) that no other matters have come to my attention in connection with my examination givlng
me cause to belxeve that in any materAal respect:
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act; or
the financÉal statements do not accord with those records. or
the financial statements do not comply with the accounting requirements 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 prepared in accordance with the methods and
principles of the Stat¢ment of Recommended Practice for accounting and reporting by
charities 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
Compani, Liniitcd bi. Guarantee
Independent Eiaminer's Report to the Truslees of BASIC - Brain and Spinal Injury
Centrc Limiled i(wnlittMedi
Year cndcd 31 March 2024
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Date:...
10-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds Totsl funds
2023
Unrestricted
funds
Note
Income and endowmeuts
Donation5 and legiacies
Charitabl¢ activities
Other trnding activities
Investment income
180,105
81,039
8,381
2,367
108,763
60,339
288,868
141J78
8?81
2J67
179,871
118,790
19,024
239
Total income
271,892
169,102
440,994
317,924
ExpeDdithre
ExpendÉture on raising funds..
Costs of raising donations and
legacies
Costs of other trading activities
Expenditure on charitable activities
Total expenditure
44,185
652
132,516
44,185
652
242 J62
13,880
3,024
260,873
io
11,12
109,846
177,353
109.846
287,199
277.777
Net income
94,539
59,256
153,795
40,147
Transfers between funds
83,150
(83,150)
Net movement in funds
177,689
(23,894)
153,795
40,147
Reconciliation of funds
Total funds brought forward
Tot#1 funds ￿rrIed forward
844,799
1,022,488
33,880
878,679
838,532
9,986
,032,474
878,079
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 14 to 25 form part of these finaneial statements.

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed ass¢ts
17
676,036
641,918
Current assets
Stocks
Debtors
Cash at bank and in hand
18
19
652
3,120
245,082
5,659
357,937
363,596
248,854
Creditors: amounts falling due within one year
Net current assets
20
7,158
12,093
356,438
236.761
Totsl assets less current liabilities
1,032,474
878,679
Net Ydssets
1,032,474
878.679
Funds of the charity
Restricted funds
Unrestricted funds
9,986
1,022,488
33,880
844,799
Total charity funds
22
1,032,474
878,679
For the year ending 31 March 2024 the charity was entitled to exemption from audit under sectÈon 477
of the Companies Act 2006 relating to smaIl companies.
Directors, responsÈbilities-
The members have not requiTed the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared In accordance with the provisions appli¢abIe to
ompanies subject to the srnall Companies, regime.
The statement of f)nancial position
continues on the following page.
The notes on pages 14 to 25 form part of these financial statements.
12

BASIC- Brain and Spinal Injury Centre Limited
Compan). Limited b). Guarantee
Slatement of Finaneial Poiition fcr>*ftwu*IIJ
31 March 2024
Tlicse
InanLial siatemenls wcre apprgyed bi Ilie board ot'lrtislees and Authorised for iSSlJi on
2)1
and are sigjned Dn beliall- L>t-il)e budrd bj..
D IM Yates
Chiiir
The notes on pages 14 to 25 form part of these financial sla¢ement$.
13

BASIC- Brain and Spinal Injury Centre Limited
Company Limitsd by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General Énformation
The Charity is a public benefit entity and a private company limited 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.
Statement of compliance
These 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 Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basÈs.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
In the application of the charity's accounting poli¢Tes, the members are required to make
judgements, estimates and assumptions about the carrying amounts of assets and liabilities that
are not readily available from other sources. The estimates and associated assumptions are b&8ed
on historical experience and other factors that are considered to be relevant. Actual results may
diff¢r from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis.
Revisions to accounting estimates are recognised in the period in which the estlmate is revised if
the revision affects only that period, or in the period of the revision and future periods if the
revision affects both current and future periods. During the year, there were no judgements in
applying the accounting policies and key sources of estimation uncertainty which materially
affected the fmancial statements.
14-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notw to the Financial Statements (tonlinued)
Year ended 31 March 2024
Accounting policies (eo#rtrt*ed)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
charitable objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are to be used for specific purposes as laid down by the donoi. Expenditure
which meets these criteria is charged to the fund.
Incoming resources
All incoming resources are included in the statement of financial activities when the charity is
entitled to the income and the amount can be quantified with re&8onable accuracy. The following
specific poli¢ies are applied to particular categories of income:
Voluntary income is received 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 perfomiance by the ¢harity, are recognised when the charity becomes
unconditionally entitled to the grant.
Donated services and facilitie5 are included at the value to the Charity wh¢re this can be
quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds
when they are sold.
Grants, including grants for the purchase of fixed &ssets, are recognised in full in the statement 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 included when the charity is advised by the personal representative of an estate that
payment will be made or property transftrred and the amount involved can be quantified.
15-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarnntee
Notes to the Financial Statements {eoN¢irtH¢d)
Year ended 31 March 2024
Accounting polieies (contin4e
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Costs of generating funds comprise the costs ￿ocIated with attracting voluntary income and the
costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the char&ty in the delivery of its
activities and servtces for its beneficiaries. It includes both costs that &7n be allocated directly to
such activities and those cosls of an indirect nature necessary to support them.
Fundraising costs are those IncU￿ed in seekilkg voluntary contributions and do not include the
costs oldisseminating inforniation in support of the Ch￿itable activities.
Support costs are those costs incurred directly in support of expenditure on the objects of the
charity and include project managem¢nt.
There are a number of costs, including staffing costs, where it is impractical to allocate these
costs preLisely between administration and charitable expenditure and the trustees have allocated
such costs on the basis of reasonable estimates as follows:
Staffing and related expenses - On the basis of salary costs, and hours spent on different activities
Premises costs and related expenses
occupied
Based on an estimate of employee activity or space
Operating leases
Le&se payments are recogntsed as an expense over the lease term on a straight-line basis. The
benefit of lease incentives is recognised as a reduction to expense over the Iwe tem]. on a
straight-llne basis.
Tydngible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets Carried at revalued amounts
are recorded at the fair value at the date of revaluation less any subsequent accumulated
depreciation and subsequent accumulated impairment losses.
16-

BASIC - Brain and SpRnal Injury Centre Llmited
Company Limited by Guarantee
Notes to the Financial Statements fconiinued)
Year ended 31 March 2024
Accounting policies
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Freehold property
Fixtures and fittings
Motor vehicles
Equipment
l % straight line
150/0 T¢ducing balance
250/0 reducing balance
150/0 reducing balance
Impairment of fixed assets
A review for indicators of impairment is Carried out at each reporting dat¢, with the recoverable
amount being estimated where such indicators exist. Where the Carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the pury)oses of impainnent testing, when it is not possible to estimate the recoverable
amount of an individual Lsset, an ¢stimate is made of the recoverable amount of the
ca5h-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of &s5ets that includes the asset and generates cash inflows that largely
independent of the c&sh inflows from other &ssets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated sellkng price less costs to complete and
sell. Cost includes all costs of purch&8e. costs of conversion and other costs incurred in bringing
the stock to its present location and condition.
Financigl instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to
the contrartual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Curretrt assets and current liabilities are subsequently me&8ured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
17-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarnntee
Notes to the Financial Statements (eonlin¥ed)
Year ended 31 Mareb 2024
Accounting policies {corttinuedJ
Defined contribution plans
Contributions to deftned contribution plans are recognised as an expense in the period in which
the Telated service is provided. Prepaid contributions are recognised as an &sset to the extent that
the prepayment will lead to a reductxon in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render ihe related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it arises.
Taxation
The charity is exempt from Corporation tax OD Its charitable activities.
Limited by guarantee
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 contrkbute such amount as may be required not
exceeding £ I to the assets of the charitable company in the event of tts being wound up while he
or she is a member, or within one year after he or she ceases to be a meM￿r.
18-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to tbe Financial Statements
Year ended 31 March 2024
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donations and legacies
180,105
14,236
194J41
Grants
Grants received
94,527
94,527
288,868
180,105
108,763
Unrestrlcted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations and legacies
95,354
95,354
Grdnts
Grants received
84.517
84.517
95,354
84,517
179,871
2024
Grants for restricted purposes
Northern Care Alliance Foundatton Trust
Salford CVS
The Booths Charities
James Tudor Trust
MSE charity
(42,000)
(27.000)
{20,000)
(5,000)
(527)
Total
(94,527)
19-

BASIC - Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements {conliNMed)
Year ended 31 March 2024
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Performance-related grants
Body Basic membership fees
Brain and Spinal Injury Centre activities
CAREN income
60,339
60J39
20,170
34,972
25097
20,170
34,972
25,897
81,039
60.339
141J78
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Perforniance-related grants
Body Basic membership fees
Brain and Spinal Injury Centre activities
CAREN income
59,892
59,892
17,563
18,383
22,952
17,563
18.383
22,952
58,898
59,892
118,790
Other trading aetiviti&5
Unrestricted Totsl Funds Unrestricted Tot￿ Funds
Funds
2024
Funds
2023
Fundraising events
Cafe income
Room hire
Health food sales
15,106
2.375
1.480
63
15,106
2,375
1,480
63
4,156
4,225
4,156
4225
8,381
8J81
19,024
19,024
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
2,367
2J67
239
239
-20-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements l¢onrfnued)
Year ended 31 March 2024
Costs of raising donations and legaeies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations - wages and salaries
Donations - pension costs
Donations - rates & water
Donations - light & heat
19,945
1,140
135
729
19,945
1,140
135
729
8,938
1,160
142
679
8,938
1,160
142
679
i&]]lTr
Donations - repairs & maintenance
Donations - motor and travelling costs
Donations - telephone
Donations - d¢pre¢iation
Donations - other expenses
1,114
160
138
11,546
9,278
1,114
160
138
11,546
9278
44,185
361
31
282
2,257
30
361
282
2,257
30
44,185
13,880
13,880
10. Costs of other trading activities
Unrestricted Totsl Funds Unrestricted Total Fl￿dS
Funds
2024
Funds
2023
Health foods - opening stock
Health foods - closing stock
Events - wages and salaries
Events - pensÈon costs
Events - rates & water
Events- light & heat
Events - repairs & maintenance
Events - insurance
Events - other motor and travel costs
Events - telephone
Events - other office costs
652
652
987
(652)
426
61
142
679
962
48
61
282
28
987
(652)
426
61
142
679
962
48
61
282
28
652
652
3,024
3,024
21-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Not£8 to the Financial Slatements {eonlinued)
Year ended 31 March 2024
I l. Expenditure on ¢haritable activities by fund typt
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Body Basic gym activities
Brain and Spinal Injuries Centre activities
Support costs
28,887
98,021
5,608
28,887
207,867
5,608
109,846
132,516
109,846
242J62
Unrestricted
Funds
R¢stricted Total Funds
Funds
2023
Body B&skc gym activities
Brain and Spinal Injuries Centre activities
Support costs
20,479
33,418
5,320
20,479
235,074
5,320
201,656
59,217
201,656
260,873
12. Expellditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Body B&si¢ gym activities
Brain and Spina] Injuries Centre
activities
Govemance costs
28,887
28,887
20,479
207,867
207,867
5,608
235,074
5,320
5,608
5,608
236,754
242J62
260,873
J3. Net income
Net income is stated after chargin￿(credItIng).
2024
2023
Depreciation of tangible fixed assets
63,759
39,697
14. XDdepeDdent examination fees
2024
2023
Fees payable to Independent Examiner for examination report
1,500
1,500
22-

BASIC - Brain and SpRnal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Ststements (conilnued)
Year ended 31 March 2024
15. Staff costs
The total staff Costs and employee benefits for the reporting period are anaIysed &$ follows:
2024
2023
Wages and salaries
Employer contributions to pension plans
167,138
3,001
170,139
172,205
3,052
175,257
The average head count of employees during the year was 10 (2023: 10). The average number of
full-time equivalent employees during the year is analysed as follows:
2024
No.
2023
No.
Number of servtce providers and administration
io
io
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
16. Trustee remuneration and expenses
Trustees
The trustees dtd not receive any remuneration (2023 £nil) neither were they reimbursed expellses
during the year (2023 £nil).
17. Tvdngible fixed assets
Land and Fixtures and
buildings
fittings
Motor
vehicles
Equipment
Total
Cost
At l April 2023
Additions
510.202
100,693
34,995
53,900
724,771
43,977
I J70,661
97,877
At 31 March 2024
510,202
100,693
88,895
768,748
1,468,538
Depreciation
At l April 2023
Charge for the year
At 31 March 2024
104,127
5,102
109,229
81,491
2,881
2,916
21,495
540,209
34,281
728,743
63,759
84,372
24,41 I
574,490
792,502
Carrying amount
At 31 March 2024
400,973
16,321
64,484
194,258
184,562
676,036
641,918
At 31 March 2023
406.075
19,202
32,079
-23-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements {cohilnMed)
Year ended 31 March 2024
18. StoclLS
2024
2023
Goods for resale
652
19. Debtors
2024
2023
Other debtors
5,659
3,120
5,659
3,120
20. Creditors: amounts fydlling due within one year
2024
2023
Social security and other taxes
Other Creditors
2,624
4,534
5,923
6,170
7,158
12,093
21. Pensions and other post retirement benefits
Defined Contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £3,001 (2023: £3,052).
22. Analysis of charitable funds
Unrestricted funds
At
l April 2023
At31
Transfers March 2024
Income Expenditure
Unrestrlcted in¢om¢
funds
Unrestricted designated
Funds
780,138
271,892
(146.746)
905.284
64,661
(30,607)
(177,353)
83,150
117,204
844,799
271,892
83,150
1,022,488
The desrgnated fund represents the net book value of tangible fixed assets which were purchased
using restricted funds but as all restriclions have been met, the wets are not restricted.
Transfers relate to those purchased in the current year.
-24-

BASIC- Brain and Spinal Injury Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
22. Analysis of charitable funds continued
Restricted funds
At
l April 2023
At31
Transfers March 2024
Income Expenditure
Restricted funds
33,880
169,102
(109,846) (83,150)
9,986
The purpKise of restricted funds derived from donations received has been to fund the purchase of
fixed assets and to meet the cost of salaries and other centre costs. In each case the income h&s
been applied to the expenditure in accordance with the restrictions
23. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
CUr￿nt assets
Creditors less than l year
Net assets
676,036
353,610
(7,158)
1,022,488
676,036
363596
(7,158)
1,032,474
9.986
9,986
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than l year
641.918
214,974
(12,093)
844,799
641,918
248,854
(12,093)
878,679
33,880
Net assets
33,880
24 Opernting lease eommRtments
The total future minimum lease payments under non-cancellable operating leases are as follows:
2024
2023
LateT than 5 years
21,572
1,188
25, Related parties
See note 16 for related party transactions.
-25-