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2024-03-31-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 2024

Webb & Co Ltd One New Street Wells Somerset BA5 2LA

Heads Up Somerset Ltd.

Contents of the Financial Statements for the year ended 31 March 2024

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17 to 18

Heads Up Somerset Ltd.

Report of the Trustees for the year ended 31 March 2024

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 2024. 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 GOVERNING DOCUMENT

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 2024. 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 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT 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:

Heads Up sees itself as:

Page 2

Heads Up Somerset Ltd.

Report of the Trustees for the year ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT ACHIEVEMENTS AND PERFORMANCE

Heads Up has supported an average of 78 clients per week during 2023-2024.

Our Community Outreach Service provided 28 visits per week, averaging 57 hours of supporting people in their home and within the local community.

Carers continue to be supported with monthly coffee mornings and a specific peer group called Heads Up Connect, where signposting is also offered to help find additional services and facilities. We launched a new monthly carers group within Wedmore in 2023.

We provided 32 employees from local organisations mental health first aid training.

Implemented a new initiative to increase our reach and support the general wellbeing of our community by providing our Wellbeing & Enablement Project in collaboration with Somerset Skills & Learning.

Invested in a new client database, which now gives us the functionality that our growing organisation requires. Procured our own minibus with thanks to the fundraising efforts of Wells Rotary Club.

Heads Up were awarded Gold for the in-community garden in the Wells in Bloom competition in 2023. In October 2023 We received a visit from HRH Duchess of Gloucester.

Our biggest achievement for the year was to acquire the freehold of premises in February 2024. The trustees see this asset as positive both in securing the future of Heads Up and also providing opportunities as an income source.

Heads Up provided:

STAFFING

Page 3

Heads Up Somerset Ltd.

Report of the Trustees for the year ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT THE VISIONS AND AIMS

Our aims are to:

Organisational growth is key to the sustainability and resilience of Heads Up and its goal to meet the demand for services within the community. The charity needs to be of sufficient size to maintain a professional core function that is sufficiently remunerated to attract and retain appropriately qualified and experienced personnel.

Our success will be measured by the lowering of the current reliance on expensive intervention and care for those it serves, as well as an increase in not only their wellbeing, but those who care for them. By 2026 we will:

FUNDING AND STRATEGIC AIMS

RESERVES POLICY AND RISK MANAGEMENT

The Trustees reviewed and agreed a revised Reserves Policy in July 2024. Reserves are solely based on the Unrestricted Funds that the Charity holds.

The Trustees determined that there should be a General Reserve of 25% of the annual budgeted cost to cover running expenses and to cover the maintenance of the freehold property which the Charity acquired during the 2023/24 financial year.

The General Reserve is equivalent to the Net Current Assets that the Charity holds at any point in time and for the current financial year 2024/25 this is set at £90k and the equivalent for 2023/24 was £80k.

The Trustees considered that the Charity should maintain a minimum Cash Reserve consisting of Bank Balances and Cash of 150% of expected monthly expenditure amounting to £45k. The Cash Reserve also forms part of the General Reserve.

The Trustees regularly review financial risks to the Charity, there are two main risks to the charity firstly that a major financial institution might fail, and the Charity mitigates this risk by splitting the placement of funds between Charity Bank, United Trust Bank, Aldermore and Nat West. The second significant risk is that the Charity derives a large portion of its Revenue from contracts with Somerset County Council and the loss of these contracts would significantly affect the Charity, The Trustees seek to mitigate this risk by diversifying income streams in both the public and private social care sectors as well as building and maintaining relationships with public bodies.

Page 4

Heads Up Somerset Ltd.

Report of the Trustees for the year ended 31 March 2024

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 (resigned 31/3/2024) Carolle Skeates Philip Welch Paul Sealey (appointed 24/7/2024)

Company Secretary

Georgina Smith

Independent Examiner

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

2nd October 2024

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

.................................................................... Paul Sealey - Trustee

Page 5

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 2024.

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 One New Street Wells Somerset BA5 2LA 9th October 2024 Date: .............................................

Page 6

Heads Up Somerset Ltd.

Statement of Financial Activities for the year ended 31 March 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
68,112
Charitable activities
Charitable activity
220,991
Other trading activities
2
6,822
Investment income
3
6,263
Total
302,188
EXPENDITURE ON
Raising funds
8,003
Charitable activities
Charitable activity
300,673
Depreciation
11,378
Total
320,054
NET INCOME/(EXPENDITURE)
(17,866)
RECONCILIATION OF FUNDS
Total funds brought forward
305,284
TOTAL FUNDS CARRIED FORWARD
287,418
Restricted
funds
£
1,200
-
-
-
1,200
-
2,244
-
2,244
(1,044)
1,719
675
2024
Total
funds
£
69,312
220,991
6,822
6,263
303,388
8,003
302,917
11,378
322,298
(18,910)
307,003
288,093
2023
Total
funds
£
81,795
177,311
2,366
436
261,908
5,434
251,708
5,417
262,559
(651)
307,654
307,003

The notes form part of these financial statements

Page 7

Heads Up Somerset Ltd.

Balance Sheet 31 March 2024

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
7
87,350
CURRENT ASSETS
Debtors
8
24,111
Cash at bank and in hand
186,776
210,887
CREDITORS
Amounts falling due within one year
9
(10,819)
NET CURRENT ASSETS
200,068
TOTAL ASSETS LESS CURRENT
LIABILITIES
287,418
NET ASSETS
287,418
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
675
675
-
675
675
675
2024
Total
funds
£
87,350
24,111
187,451
211,562
(10,819)
200,743
288,093
288,093
287,418
675
288,093
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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 8

continued...

Heads Up Somerset Ltd.

Balance Sheet - continued 31 March 2024

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: 2nd October 2024

............................................. F Afeok Paul Sealey - Trustee

The notes form part of these financial statements

Page 9

Heads Up Somerset Ltd.

Notes to the Financial Statements for the year ended 31 March 2024

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:

Page 10

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2024

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

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

Freehold property - Land 0%. Buildings over 50 years. Plant and machinery - 10% on cost 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

Page 11

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2024

1. ACCOUNTING POLICIES - continued

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.

2. OTHER TRADING ACTIVITIES

3.

4.

Trading income
INVESTMENT INCOME
Deposit account interest
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
2024
£
6,822
2024
£
6,263
2024
£
11,378
2023
£
2,366
2023
£
436
2023
£
5,417

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Page 12

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2024

6. STAFF COSTS

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

Engaged on charitable activities
Management and administration
2024
11
8
19
2023
9
7
16

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

7. TANGIBLE FIXED ASSETS

COST Fixtures
Freehold
Plant and
and
property
machinery
fittings
£
£
£
At 1 April 2023 -
6,065
6,932
Additions 58,284
-
500
At 31 March 2024 58,284
6,065
7,432
DEPRECIATION
At 1 April 2023 -
2,969
1,272
Charge for year 566
607
743
At 31 March 2024 566
3,576
2,015
NET BOOK VALUE
At 31 March 2024 57,718
2,489
5,417
At 31 March 2023 -
3,096
5,660
COST Motor
Computer
vehicles
equipment
Totals
£
£
£
At 1 April 2023 25,195
13,676
51,868
Additions -
3,300
62,084
At 31 March 2024 25,195
16,976
113,952
DEPRECIATION
At 1 April 2023 630
10,353
15,224
Charge for year 5,039
4,423
11,378
At 31 March 2024 5,669
14,776
26,602
NET BOOK VALUE
At 31 March 2024 19,526
2,200
87,350
At 31 March 2023 24,565
3,323
36,644

Page 13

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2024

8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Trade debtors
19,671
Prepayments and accrued income
4,440
24,111
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Trade creditors
2,336
Social security and other taxes
3,683
VAT
785
Other creditors
845
Accruals and deferred income
3,170
10,819
10.
MOVEMENT IN FUNDS
Net
movement
At 1/4/23
in funds
£
£
Unrestricted funds
General fund
264,133
(54,083)
Designated budget fund
41,151
36,217
305,284
(17,866)
Restricted funds
HU Connect
396
(243)
Old Deanery
1,323
(1,323)
Wedmore Carers
-
522
1,719
(1,044)
TOTAL FUNDS
307,003
(18,910)
2023
£
16,271
3,112
19,383
2023
£
1,210
3,345
621
930
2,267
8,373
At
31/3/24
£
210,050
77,368
287,418
153
-
522
675
288,093

Page 14

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2024

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated budget fund
Restricted funds
HU Connect
Old Deanery
Wedmore Carers
TOTAL FUNDS
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
Mini bus
HU Connect
Old Deanery
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
259,863
(313,946)
(54,083)
42,325
(6,108)
36,217
302,188
(320,054)
(17,866)
-
(243)
(243)
-
(1,323)
(1,323)
1,200
(678)
522
1,200
(2,244)
(1,044)
303,388
(322,298)
(18,910)
Net
Transfers
movement
between
At
At 1/4/22
in funds
funds
31/3/23
£
£
£
£
190,688
48,250
25,195
264,133
115,000
(73,849)
-
41,151
305,688
(25,599)
25,195
305,284
400
(400)
-
-
500
(500)
-
-
366
(366)
-
-
400
(400)
-
-
300
(300)
-
-
-
25,195
(25,195)
-
-
396
-
396
-
1,323
-
1,323
1,966
24,948
(25,195)
1,719
307,654
(651)
-
307,003

Page 15

continued...

Heads Up Somerset Ltd.

Notes to the Financial Statements - continued for the year ended 31 March 2024

10. MOVEMENT IN FUNDS - continued

Comparative 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
Wells City Lions
Mini bus
HU Connect
Old Deanery
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
233,500
(185,250)
48,250
-
(73,849)
(73,849)
233,500
(259,099)
(25,599)
-
(400)
(400)
-
(500)
(500)
-
(366)
(366)
-
(400)
(400)
-
(300)
(300)
26,336
(1,141)
25,195
572
(176)
396
1,500
(177)
1,323
28,408
(3,460)
24,948
261,908
(262,559)
(651)

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

Page 16