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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 02370494 (England and Wales) REGISTERED CHARITY NUMBER: 801391

Heads Up Somerset Ltd. (A Company Limited by Guarantee)

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

Webb & Co Ltd Accountants and Business Advisers One New Street Wells Somerset BA5 2LA

Heads Up Somerset Ltd.

Contents of the Financial Statements for the year ended 31 March 2023

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 15
Detailed Statement of Financial Activities 16

Heads Up Somerset Ltd.

Report of the Trustees for the year ended 31 March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is a Company Limited by Guarantee, initially incorporated under the name of The Industrial Therapy Centre (North Somerset) Limited on 15 March 1989. The Charity was registered with the Charity Commission on 18 April 1989, Registered Charity Number 801391. The change of name to Heads Up Somerset Limited was registered at Companies House on 8 February 2016.

The directors of the charitable company ("the charity") are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

The Board of Trustees is responsible for determining the overall policy direction of the charity, for fixing and reviewing its annual budget and for approving annual accounts. The Service Director, Bridget Harvey, is responsible for day-to-day management in accordance with determined policies.

The Trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 March 2023. The financial statements comply with the current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities.

Page 1

Heads Up Somerset Ltd.

Report of the Trustees for the year ended 31 March 2023

THE MISSION STATEMENT

"Our mission is to improve the mental health and wellbeing of adults in the local area by helping them to prevent, cope with or recover from issues that may affect them. We provide a range of services, facilities and opportunities delivered by professionals and peers. Through helping people to help themselves and others, we will work together to ensure that people with a mental health issue are accepting and accepted, so that maintaining positive mental health and wellbeing becomes a way of life."

Heads Up was originally set up to provide Day Services to individuals suffering with Mental Health problems, including Dementia. It has established a high quality and widely respected centre for activity based learning and development for individuals with mental health needs, including adults with dementia, learning disabilities and physical disability. It has successfully diversified into providing services at other locations in recent years.

Heads Up believes strongly in:

acceptance

Heads Up sees itself as:

Page 2

Heads Up Somerset Ltd.

Report of the Trustees for the year ended 31 March 2023

ACHIEVEMENTS AND PERFORMANCE

Heads Up provides:

Heads Up has the following: Staff and volunteers:

THE VISIONS AND AIMS

Heads Up's 2017-22 Business Plan remains in force:

These activities will be carried out in the only purpose designed centre for community mental health in Mendip.

Implicit in this is the following:

The new business plan is nearing completion, work on it having been considerably disrupted by the need to consolidate the charity after Covid-19.

Page 3

Heads Up Somerset Ltd.

Report of the Trustees for the year ended 31 March 2023

FUNDING AND STRATEGIC AIMS

RESERVES POLICY AND RISK MANAGEMENT

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02370494 (England and Wales)

Registered Charity number

801391

Registered office

Upper Breach South Horrington Wells Somerset BA5 3QG

Trustees

Wendy Attridge John Boucher Vanessa Gordon Piers Rose (appointed 19/4/2022) Carolle Skeates Philip Welch

Company Secretary

Gemma Heyel

Independent Examiner

Barry Davidson FCA FCCA Webb & Co Ltd Accountants and Business Advisers One New Street Wells Somerset BA5 2LA

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. Piers Rose - Trustee

Page 4

Independent Examiner's Report to the Trustees of Heads Up Somerset Ltd.

Independent examiner's report to the trustees of Heads Up Somerset Ltd. ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement 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)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Barry Davidson FCA FCCA

Webb & Co Ltd Accountants and Business Advisers One New Street Wells Somerset BA5 2LA

Date: .............................................

Page 5

Heads Up Somerset Ltd.

Statement of Financial Activities

for the year ended 31 March 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
53,387
Charitable activities
Charitable activity
177,311
Other trading activities
2
2,366
Investment income
3
436
Total
233,500
EXPENDITURE ON
Raising funds
5,434
Charitable activities
Charitable activity
253,665
Total
259,099
NET INCOME/(EXPENDITURE)
(25,599)
Transfers between funds
10
25,195
Net movement in funds
(404)
RECONCILIATION OF FUNDS
Total funds brought forward
305,688
TOTAL FUNDS CARRIED FORWARD
305,284
Restricted
funds
£
28,408
-
-
-
28,408
-
3,460
3,460
24,948
(25,195)
(247)
1,966
1,719
2023
Total
funds
£
81,795
177,311
2,366
436
261,908
5,434
257,125
262,559
(651)
-
(651)
307,654
307,003
2022
Total
funds
£
76,274
178,737
3,725
623
259,359
6,141
243,691
249,832
9,527
-
9,527
298,127
307,654

The notes form part of these financial statements

Page 6

Heads Up Somerset Ltd.

Balance Sheet 31 March 2023

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
7
11,449
CURRENT ASSETS
Debtors
8
44,825
Cash at bank and in hand
257,383
302,208
CREDITORS
Amounts falling due within one year
9
(8,373)
NET CURRENT ASSETS
293,835
TOTAL ASSETS LESS CURRENT
LIABILITIES
305,284
NET ASSETS
305,284
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
25,195
(25,442)
1,966
(23,476)
-
(23,476)
1,719
1,719
2023
Total
funds
£
36,644
19,383
259,349
278,732
(8,373)
270,359
307,003
307,003
305,284
1,719
307,003
2022
Total
funds
£
13,111
50,307
259,903
310,210
(15,667)
294,543
307,654
307,654
305,688
1,966
307,654

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Piers Rose - Trustee

The notes form part of these financial statements

Page 7

Heads Up Somerset Ltd.

Notes to the Financial Statements for the year ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

Page 8

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2023

1. ACCOUNTING POLICIES - continued

Tangible fixed assets Fixtures and fittings - 10% on cost Motor vehicles - 20% on cost Computer equipment - 33.3% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash at bank and in hand

Cash at bank and in hand includes cash and current and deposit accounts.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount can be measured or reliably estimated.

Financial instruments

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

Limited by guarantee

Heads Up Somerset Ltd is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable 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.

Page 9

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued

for the year ended 31 March 2023

2. OTHER TRADING ACTIVITIES

2.
OTHER TRADING ACTIVITIES
Trading income
3.
INVESTMENT INCOME
Deposit account interest
4.
NET INCOME/(EXPENDITURE)
2023
£
2,366
2023
£
436
2022
£
3,725
2022
£
623

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets 2023
£
5,417
2022
£
4,413

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

Engaged on charitable activities
Management and administration
2023
9
7
16
2022
8
7
15

No employees received emoluments in excess of £60,000.

Page 10

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2023

7. TANGIBLE FIXED ASSETS

Fixtures
Plant and
and
Motor
Computer
machinery
fittings
vehicles
equipment
£
£
£
£
COST
At 1 April 2022
6,065
3,177
-
13,676
Additions
-
3,755
25,195
-
At 31 March 2023
6,065
6,932
25,195
13,676
DEPRECIATION
At 1 April 2022
2,363
579
-
6,865
Charge for year
606
693
630
3,488
At 31 March 2023
2,969
1,272
630
10,353
NET BOOK VALUE
At 31 March 2023
3,096
5,660
24,565
3,323
At 31 March 2022
3,702
2,598
-
6,811
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Trade debtors
16,271
Prepayments and accrued income
3,112
19,383
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Trade creditors
1,210
Social security and other taxes
3,345
VAT
621
Other creditors
930
Accruals and deferred income
2,267
8,373
Totals
£
22,918
28,950
51,868
9,807
5,417
15,224
36,644
13,111
2022
£
48,450
1,857
50,307
2022
£
3,422
5,896
4,106
-
2,243
15,667

Page 11

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2023

10. MOVEMENT IN FUNDS

Net
movement
At 1/4/22
in funds
£
£
Unrestricted funds
General fund
190,688
48,250
Designated budget fund
115,000
(73,849)
305,688
(25,599)
Restricted funds
Healing gardening project
400
(400)
Music project
500
(500)
National Lottery
366
(366)
Wells City Lions - gardening
400
(400)
Wells City Lions
300
(300)
Mini bus
-
25,195
HU Connect
-
396
Old Deanery
-
1,323
1,966
24,948
TOTAL FUNDS
307,654
(651)
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
233,500
Designated budget fund
-
233,500
Restricted funds
Healing gardening project
-
Music project
-
National Lottery
-
Wells City Lions - gardening
-
Wells City Lions
-
Mini bus
26,336
HU Connect
572
Old Deanery
1,500
28,408
TOTAL FUNDS
261,908
Transfers
between
At
funds
31/3/23
£
£
25,195
264,133
-
41,151
25,195
305,284
-
-
-
-
-
-
-
-
-
-
(25,195)
-
-
396
-
1,323
(25,195)
1,719
-
307,003
Resources
Movement
expended
in funds
£
£
(185,250)
48,250
(73,849)
(73,849)
(259,099)
(25,599)
(400)
(400)
(500)
(500)
(366)
(366)
(400)
(400)
(300)
(300)
(1,141)
25,195
(176)
396
(177)
1,323
(3,460)
24,948
(262,559)
(651)

Page 12

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2023

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated budget fund
Restricted funds
Healing gardening project
Music project
National Lottery
Wells City Lions - gardening
Wells City Lions
TOTAL FUNDS
At 1/4/21
£
180,427
115,000
295,427
400
500
1,800
-
-
2,700
298,127
Net
movement
in funds
£
10,261
-
10,261
-
-
(1,434)
400
300
(734)
9,527
At
31/3/22
£
190,688
115,000
305,688
400
500
366
400
300
1,966
307,654

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
National Lottery
Wells City Lions - gardening
The Wells Rotary
Wells City Lions
TOTAL FUNDS
Incoming
resources
£
258,459
-
400
200
300
900
259,359
Resources
Movement
expended
in funds
£
£
(248,198)
10,261
(1,434)
(1,434)
-
400
(200)
-
-
300
(1,634)
(734)
(249,832)
9,527

Page 13

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2023

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Designated budget fund
Restricted funds
Healing gardening project
Music project
National Lottery
Mini bus
HU Connect
Old Deanery
TOTAL FUNDS
At 1/4/21
£
180,427
115,000
295,427
400
500
1,800
-
-
-
2,700
298,127
Net
movement
in funds
£
58,511
(73,849)
(15,338)
(400)
(500)
(1,800)
25,195
396
1,323
24,214
8,876
Transfers
between
funds
£
25,195
-
25,195
-
-
-
(25,195)
-
-
(25,195)
-
At
31/3/23
£
264,133
41,151
305,284
-
-
-
-
396
1,323
1,719
307,003

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated budget fund
Restricted funds
Healing gardening project
Music project
National Lottery
Wells City Lions - gardening
The Wells Rotary
Wells City Lions
Mini bus
HU Connect
Old Deanery
TOTAL FUNDS
Incoming
resources
£
491,959
-
491,959
-
-
-
400
200
300
26,336
572
1,500
29,308
521,267
Resources
Movement
expended
in funds
£
£
(433,448)
58,511
(73,849)
(73,849)
(507,297)
(15,338)
(400)
(400)
(500)
(500)
(1,800)
(1,800)
(400)
-
(200)
-
(300)
-
(1,141)
25,195
(176)
396
(177)
1,323
(5,094)
24,214
(512,391)
8,876

Page 14

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2023

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 15

Heads Up Somerset Ltd.

Detailed Statement of Financial Activities for the year ended 31 March 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Other trading activities
Trading income
Investment income
Deposit account interest
Charitable activities
Session fees
Total incoming resources
EXPENDITURE
Other trading activities
Trading purchases
Charitable activities
Wages
Pensions
Insurance
Light and heat
Telephone
Postage, stationery & computer
Advertising
Sundries
Repairs
Motor and travel costs
Fundraising costs
Staff training
Water rates
Canteen and cleaning
Legal and professional
Subscriptions
Bank interest and charges
Exempt VAT disallowed
Plant and machinery
Motor vehicles
Total resources expended
Net (expenditure)/income
2023
£
71,876
9,919
81,795
2,366
436
177,311
261,908
5,434
208,629
2,572
147
3,227
1,965
2,319
135
2,535
7,193
1,901
295
135
1,496
3,229
3,558
2,440
688
9,244
4,787
630
257,125
262,559
(651)
2022
£
19,158
57,116
76,274
3,725
623
178,737
259,359
6,141
186,127
3,514
3,703
3,156
1,735
2,532
357
2,535
5,821
3,342
152
405
2,066
2,280
6,163
1,165
768
13,457
4,413
-
243,691
249,832
9,527

This page does not form part of the statutory financial statements

Page 16