IRIS Accounts Production v23.3.1.45 Other Company accounts True false Pounds 1.4.22 31.3.23 31.3.23 FY Ms S J Bowler Dr W Dungar Mr J Steventon-Kiy Miss R V Johnson Ms J B Dallas Mr A T Davies FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true false true true true false true false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh041843352022-03-31041843352023-03-31041843352022-04-012023-03-31041843352021-03-31041843352021-04-012022-03-31041843352022-03-3104184335ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-04-012023-03-3104184335ns11:Original2022-04-012023-03-3104184335ns15:PoundSterlingns11:Original2022-04-012023-03-3104184335ns11:Original2022-03-3104184335ns11:Original2023-03-3104184335ns11:Originalns0:Trustee12022-04-012023-03-3104184335ns11:Originalns0:Trustee22022-04-012023-03-3104184335ns11:Originalns0:Trustee32022-04-012023-03-3104184335ns11:Originalns0:Trustee42022-04-012023-03-3104184335ns11:Originalns0:Trustee52022-04-012023-03-3104184335ns11:Originalns0:Trustee62022-04-012023-03-3104184335ns11:Originalns11:FRS1022022-04-012023-03-3104184335ns11:IndependentExaminationCharityns11:Original2022-04-012023-03-3104184335ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-04-012023-03-3104184335ns11:Originalns11:FullAccounts2022-04-012023-03-3104184335ns11:Originalns11:CharitiesSORP2022-04-012023-03-3104184335ns11:Original22022-04-012023-03-3104184335ns11:Originalns16:EnglandWales2022-04-012023-03-3104184335ns11:Originalns11:RegisteredOffice2022-04-012023-03-3104184335ns11:Originalns0:TotalUnrestrictedFunds2022-04-012023-03-3104184335ns11:Originalns0:TotalRestrictedIncomeFunds2022-04-012023-03-3104184335ns11:Original2021-04-012022-03-3104184335ns11:Originalns0:Activity82022-04-012023-03-3104184335ns11:Originalns0:Activity8ns0:TotalUnrestrictedFunds2022-04-012023-03-3104184335ns11:Originalns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-3104184335ns11:Originalns0:Activity82021-04-012022-03-3104184335ns11:Originalns0:TotalUnrestrictedFunds2022-03-3104184335ns11:Originalns0:TotalRestrictedIncomeFunds2022-03-3104184335ns11:Original2021-03-3104184335ns11:Originalns0:TotalUnrestrictedFunds2023-03-3104184335ns11:Originalns0:TotalRestrictedIncomeFunds2023-03-3104184335ns11:Original2022-03-3104184335ns11:Originalns10:WithinOneYear2023-03-3104184335ns11:Originalns10:WithinOneYear2022-03-3104184335ns10:FurnitureFittingsToolsEquipmentns11:Original2022-04-012023-03-3104184335ns11:Originalns10:ComputerEquipment2022-04-012023-03-3104184335ns11:Original22022-04-012023-03-3104184335ns11:Original12022-04-012023-03-3104184335ns11:Original12021-04-012022-03-3104184335ns11:Originalns10:OwnedAssets2022-04-012023-03-3104184335ns11:Originalns10:OwnedAssets2021-04-012022-03-3104184335ns11:Originalns0:TotalUnrestrictedFunds2021-04-012022-03-3104184335ns11:Originalns0:TotalRestrictedIncomeFunds2021-04-012022-03-3104184335ns11:Originalns0:Activity8ns0:TotalUnrestrictedFunds2021-04-012022-03-3104184335ns11:Originalns0:Activity8ns0:TotalRestrictedIncomeFunds2021-04-012022-03-3104184335ns11:Originalns10:FurnitureFittings2022-03-3104184335ns11:Originalns10:ComputerEquipment2022-03-3104184335ns11:Originalns10:FurnitureFittings2022-04-012023-03-3104184335ns11:Originalns10:FurnitureFittings2023-03-3104184335ns11:Originalns10:ComputerEquipment2023-03-3104184335ns11:Originalns10:FurnitureFittings2022-03-3104184335ns11:Originalns10:ComputerEquipment2022-03-3104184335ns10:CostValuationns11:Original2022-03-3104184335ns11:Originalns10:WithinOneYear2022-04-012023-03-31
REGISTERED COMPANY NUMBER: 04184335 (England and Wales)
REGISTERED CHARITY NUMBER: 1086140














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Report of the Trustees 1 to 6

Independent Examiner's Report 7

Statement of Financial Activities 8

Balance Sheet 9 to 10

Notes to the Financial Statements 11 to 22

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE (REGISTERED NUMBER: 04184335)

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).

OBJECTIVES AND ACTIVITIES
Purposes and Aims
The main objectives of the charity are:-

-To provide information and support for people with brain injuries, their families and carers;
-To assist people with brain injuries to return to community living;
-To increase public awareness and understanding of brain injury;
-To participate in activities that will reduce the incidence of brain injury;
-To promote co-ordinated multi-disciplinary approaches to brain injury screening, acute care, assessment, rehabilitation and community re-entry, with clear accountability at all stages.

In furtherance of these objectives, during the financial year 2022/23 Headway continued to offer support through sessions provided at the Mountbatten Centre and in the community. Outreach services, family members' meetings and structured activities were offered. All figures below are for service users from all geographic areas covered by Headway Portsmouth and South East Hampshire.

Public benefit
How our activities deliver public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and activities and in planning future activities.

All of our charitable activities deliver public benefit because they are focused upon supporting those who have suffered brain injury, their families and carers, increasing public awareness of brain injury, improving treatment and rehabilitation / re enablement of those who have suffered brain injury and providing information to the public to promote the steps which can be taken to reduce or eliminate the prospects of others sustaining brain injury.


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE (REGISTERED NUMBER: 04184335)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENT AND PERFORMANCE
Session support
We currently have 110 Service Users (SU) attending our outreach sessions in either Portsmouth, Gosport, or Petersfield. During the year there were 110 regular service users attending one or more sessions a week with an average of 16 carers attending one of the weekly sessions. By March 2023 our monthly throughput had increased to 479 service users attending our sessions throughout the month, which was up by 12% from last year. New service users continued to be invited along to join the sessions and over the year 39 new service users attended at least one session.

At the start of 2023 funding from GVC enabled a men's only group to be set up and a grant from Moneybarn enabled us to create a new young person's group. Sessions were provided in Portsmouth, Gosport, and Petersfield areas. The average service user monthly attendance for Headway Portsmouth and South East Hampshire's Social Inclusion Community Outreach programmes was 109 up from 99 last year.

Service User Feedback
I wanted to write to thank you for the wonderful service you offer to both Stephen and myself. Before he started at Headway he was a recluse, spending his days in his bedroom staring at a wall. He was unable/did not want to engage with people and his quality of life was zero. This impacted greatly on me as I work fulltime and felt guilty leaving him alone every day. Headway has opened up a huge window of opportunity for him and he looks forward to his days with you, he would come five days a week if you could offer the service! He is now getting regular contact with a group of people whose company he genuinely seems to enjoy, the activities he joins in with ensure he is getting exercise, both mentally and physically, and best of all he is out of his room and engaging with people. For me, I can feel less guilty about him sitting at home alone all day and it has given him back some independence and confidence to leave the house alone to visit the local shops or collect his prescription.

I cannot praise enough the care and dedication of all the staff who work with you who provide such an important service to patients with brain injuries and their families, thank you for being there.

Awards
Winners of the Hampshire and Isle of Wight LTA Connecting Communities Tennis Award.

1 to 1 Support
Headway provides 1 to 1 support for many different needs during the year: -
-Dropping into the office or contacting by other means, where people want to know if we can help them.
-Carers with new service users.
-Assessment of service users - both initial and review assessments with all service users.
-Crisis 1 to 1s around the issues of relationships, benefits, housing, conflict and finance which can result in a referral to another agency. We are also seeing big increases in numbers of tribunals and appeals supported.

Hospital project
Despite the hospital remaining under immense pressure the Senior Support Worker managed to continue to maintain the link between the hospital workers and patients, which has led to a continued stream of referrals. There were 125 referrals from the hospital and other health professionals during this period, and 57 enquiries/advice and we are currently still supporting 60 of them until they are ready to join one of our outreach sessions.

Part of the service we provide is offering advice and information for people who have sustained a brain injury and assist in the following areas:

Benefits - PIP, Attendance Allowance, Universal Credit, Employment Support Allowance
Travel - blue badge parking permits, bus passes, travel schemes
Cards - Brain injury card
Information - Headway UK, advice leaflets, support & information
Brain Injury Courses - Brain injury Awareness, Confidence Building, Communication & Behavioural
A listening ear and coffee


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE (REGISTERED NUMBER: 04184335)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023

Over the year we supported 52 individuals affected by brain injury whilst as an inpatient at the QA Hospital and then on discharge we continue their journey with them until they were ready to move into the community and attending one of our outreach sessions.

We provided an initial meet and greet service to 48 individuals, assisted 79 people with their benefits such as PIP, AA, UC and ESA and supported another 22 with their Blue Badge, Brain Injury Card, Bus Pass etc.

Training Courses
We continue to offer training and the Cognitive Reablement Programme included practical support sessions and activities that support personal safety, improved communication, improved behavioural and relationship skills and improved executive function, skills that have been lost because of brain injury. With this programme we were able to provide much needed support by assisting new Service Users in improving their skills, health, and wellbeing, building confidence and self-esteem, in a relaxed, supported, and safe secure, online format, hosted and facilitated by a skilled tutor with extensive knowledge of brain injury.

Brain Injury Awareness - Four Brain Injury Awareness (BIA) courses for service users' families, friends and carers were run, one in May with 18 attendees, one in September with 4 attendees, one external in October for HM Prison and Probation Service with 63 attendees and the last one in March 2023 with 18 attendees.

Cognitive Reablement course - We ran 3 x 14-week cognitive reablement courses during this period. The first one was run in Portsmouth with 5 attendees, another was held in October based over in Gosport and had 12 attendees booked on it and the last one started in February again in Portsmouth with 8 people attending.

Feedback
Each service user contracts to do courses and feedback is provided at the end of the course. Examples of feedback received during the year following completion of the Cognitive Reablement course is as follows: -

Very informative
You're doing an amazing job, keep it up certainly making a difference
Thank you this has given me a better understanding

The Family members / Carers Support Programme
Family members appreciate having the opportunity to talk with others who have been through similar traumatic experiences. To share stories and discuss the challenges of caring for someone is of immense value. There is a range of experience within the group who can help with new contacts and are available to meet on an individual basis either by phone or 1-2-1 for a coffee and chat, with an invitation to join the groups if and when ready.

Volunteer Support
Volunteers returned to sessions during the year to provide invaluable support and links were resumed with Portsmouth University to encourage students to volunteer with the Charity

Charity Shops
The shops once again contributed extremely well to income.


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE (REGISTERED NUMBER: 04184335)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023

FINANCIAL REVIEW
Funding
The results for this year show a surplus of £24,641 (2022: £9,741).

The on-going expenses mean that there are no funds available for long term investment and in the current financial climate the trustees do not consider that investment in funds other than those which are completely secure can be justified. Consequently, the funds available remain within the charity's bank accounts.

The trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure. Budgeted expenditure for the charity for 2023/2024 is £150,000 excluding shop expenditure.

The target reserves are therefore at least £37,500 in general funds with an upper target of £75,000. The reserves are needed to meet the ongoing cost of running the charity, including the shops. The present level of free reserves is £68,931, and therefore there are sufficient funds to meet the reserves policy.

Budget projections have been prepared for the forthcoming year, which demonstrate that the free reserves position of the charity should not deteriorate significantly in the coming year. As long as the income targets are met and expenditure is rigorously controlled then the cash and reserves position should continue to improve.

The strategy is to continue to build income through fundraising activity, statutory funding and grant funding, whilst controlling expenditure.

PLANS FOR FUTURE PERIODS
The charity plans to continue activities in the forthcoming years subject to satisfactory funding arrangements. In addition, working in partnership with other organisations is a key aspect of our work.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity was incorporated under the Companies Act 1985 on 21 March 2001, as a company limited by guarantee (company number 4184335) and is governed by its Memorandum and Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purpose of charity law. Under the requirements of the Memorandum and Articles of Association the directors are elected to serve for an indefinite period and at each annual general meeting one third of the trustees are subject to retirement by rotation or, if their number is not 3 or a multiple of 3, the number nearest to one third shall retire from office. Trustees retiring from office by rotation are eligible for re-election. New trustees are recommended by the trustees for appointment at the annual general meeting or nominated by a member. However, the charity may by ordinary resolution appoint a person willing to act to be a trustee either to fill a vacancy or as an additional trustee. The trustee appointed will hold office until the following annual general meeting and then they will be formally appointed.

All directors give their time voluntarily and receive no benefits from the charity. Whilst directors are entitled to claim expenses from the charity none have elected to claim any such expenses.

There is a broad mix of skills amongst the directors which serves the charity well.


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE (REGISTERED NUMBER: 04184335)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The trustees, numbering 5 at the end of the financial year 2022/2023, meet monthly and are responsible for the strategic direction and policy of the charity. The Service Manager also attends each meeting. The operational day to day running, administration and organisation is undertaken by the Service Manager who is overseen by the trustees. The Service Manager also has responsibility for individual supervision of the staff team within the centre and shops, and also ensuring that the team continues to develop their skills and working practices in line with good practice.

The trustees supervise the Service Manager.

Induction and training of new trustees
Most trustees are already familiar with the practical work of the charity due to their background in brain injury. New trustees are invited to attend the centre to familiarise themselves with the charity and the context within which it operates.

Related parties
Insofar as it is complementary to the charity's objectives, the charity is guided by both local and national policy. At a national level Headway UK sets out service standards which all local branches are expected to adhere to. In addition, Headway UK provides guidance and information. The charity worked closely with Headway UK's South East regional co-ordinator who helps to ensure that information is shared between local groups. We have received Headway UK accreditation where our governance was described as 'exemplary'.

Risk management
The trustees have conducted a review of the major risks to which the charity is exposed. Where appropriate systems or procedures have been established to mitigate the risks the charity faces. Significant external risks in relation to funding have led to the development of the business plan and the strategic plan for fundraising. Procedures are in place to ensure compliance with health and safety of staff, volunteers, service users and visitors to the centre and outreach drop-in sessions. All staff, volunteers and trustees undergo an enhanced Disclosure and Barring Service (DBS) check.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04184335 (England and Wales)

Registered Charity number
1086140

Registered office
Grandstand Suite
Mountbatten Centre
Twyford Avenue
Portsmouth
Hampshire
PO2 9QA

Trustees
S J Bowler
A Davies Resigned 31 July 2023
W Dunger
J Steventon-Kiy
R V Johnson
Jennifer Dallas

The charity continues to be managed by Joanne Dallas, the Service Manager. She also now has responsibility for funding/fundraising.


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE (REGISTERED NUMBER: 04184335)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Gibson Whitter
Chartered Accountants
and Chartered Tax Advisers
Larch House
Parklands Business Park
Denmead
Hampshire
PO7 6XP

Bankers
Unity Trust Bank PLC,
Four Brindleyplace,
Birmingham,
B1 2HB

Approved by order of the board of trustees on 15 November 2023 and signed on its behalf by:





Ms S J Bowler - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

Independent examiner's report to the trustees of Headway Portsmouth & South-East Hampshire ('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.








Gavin Whitter
The Institute of Chartered Accountants in England and Wales

Gibson Whitter
Chartered Accountants
and Chartered Tax Advisers
Larch House
Parklands Business Park
Denmead
Hampshire
PO7 6XP

15 November 2023

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2023

31.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 39,113 - 39,113 17,645

Charitable activities 5
Assistance and activities for people with head injuries
67,962

9,687

77,649

93,166

Other trading activities 3 147,183 - 147,183 123,059
Investment income 4 31 - 31 30
Other income 6 780 - 780 5,449
Total 255,069 9,687 264,756 239,349

EXPENDITURE ON
Raising funds 7 121,076 - 121,076 121,736

Charitable activities 8
Assistance and activities for people with head injuries
106,742

12,297

119,039

107,872
Total 227,818 12,297 240,115 229,608

NET INCOME/(EXPENDITURE) 27,251 (2,610 ) 24,641 9,741


RECONCILIATION OF FUNDS
Total funds brought forward 44,843 7,023 51,866 42,125

TOTAL FUNDS CARRIED FORWARD 72,094 4,413 76,507 51,866

CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE (REGISTERED NUMBER: 04184335)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £   
FIXED ASSETS
Tangible assets 15 6,952 6,100
Investments 16 1 1
6,953 6,101

CURRENT ASSETS
Debtors 17 11,132 23,320
Cash at bank 90,610 59,614
101,742 82,934

CREDITORS
Amounts falling due within one year 18 (32,188 ) (37,169 )

NET CURRENT ASSETS 69,554 45,765

TOTAL ASSETS LESS CURRENT
LIABILITIES

76,507

51,866

NET ASSETS 76,507 51,866
FUNDS 21
Unrestricted funds 72,094 44,843
Restricted funds 4,413 7,023
TOTAL FUNDS 76,507 51,866

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
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE (REGISTERED NUMBER: 04184335)

BALANCE SHEET - continued
31 MARCH 2023

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 and authorised for issue by the Board of Trustees and authorised for issue on 15 November 2023 and were signed on its behalf by:





Ms S J Bowler - Trustee

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

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 2015)', 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.

Income
Voluntary income including donations, gifts and legacies and grants that provide core funding or are of a general nature are recognised where there is entitlement, the receipt is probable and the amount can be measured with sufficient reliability.

Income from activities to raise funds, such as recharge of wages, and investment income are recognised on a receivable basis.

Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions. Such income is only deferred when:

- the donor specifies that the grant or donation must only be used in future accounting periods; or
- the donor has imposed conditions which must be met before the charity has unconditional entitlement.

Volunteers and donated services
The value of services provided by volunteers is not incorporated into these financial statements.

Where goods or services are provided to the charity as a donation that would normally be purchased from suppliers, this contribution is included in the financial statements at an estimate based on the value of the contribution to the charity.

Expenditure
Expenditure is recognised when a liability is incurred. Contractual arrangements are recognised as goods or services are supplied.

- Expenditure on raising funds are those costs incurred in attracting voluntary income.
- Charitable activities include expenditure associated with increasing awareness and understanding of brain injuries, activities to reduce incidences of brain injury, provision of information support to people with brain injuries, their families and their carers and assist people with brain injuries to return to community living. Charitable activities include both the direct costs and support costs relating to these activities.
- Support costs include central functions and governance costs and have been allocated to activities on a basis consistent with the use of resources.

Irrecoverable VAT
All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

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


Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on cost
Tangible fixed assets costing £250 or more are capitalised at cost.

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

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.

2. DONATIONS AND LEGACIES
31.3.23 31.3.22
£    £   
Donation from trading company - 2,141
Donations 39,113 15,504
39,113 17,645

The Charity would like to express special thanks to all the Grantmakers, Charitable Trusts and Charitable Foundations for supporting our vital work this year:

-Irwin Mitchell
-Portsmouth City Council
-Hampshire & Isle of Wight Community Foundation (HIWCF) - GVC (3 Jan 2023 - 15 Dec 2023)
-Friends of Emsworth Community Health
-Petersfield Town Council
-Boost Charitable Trust (March 2022 - Aug 2022)
-Peoples Health Trust (May 2022 - April 2023)
-Scewfix Foundation
-Grocers Charity
-Shanly Foundation
-Energise Me (30 Jan 2023- 29 Sept 2023)
-Gosport Voluntary Action Grant
-Arnold Clark Community Fund
-Magic Little Grants
-Lawn Tennis Association
-Edward Gosling Foundation - (Jan - June 2022)
-Awards for All - (1 Sept 2022 - Aug 2023)


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

3. OTHER TRADING ACTIVITIES
31.3.23 31.3.22
£    £   
Shop income 147,183 120,391
Restart grant - 2,668
147,183 123,059

4. INVESTMENT INCOME
31.3.23 31.3.22
£    £   
Interest received 31 30

5. INCOME FROM CHARITABLE ACTIVITIES
31.3.23 31.3.22
Activity £    £   

Grants

Assistance and activities for people with
head injuries

42,449

69,072

Session income

Assistance and activities for people with
head injuries

35,200

24,094
77,649 93,166

Grants received, included in the above, are as follows:
31.3.23 31.3.22
£    £   
Hampshire Adult Services - 3,464
Portsmouth City Community Fund 8,000 16,456
People's Health Trust 4,682 1,509
Other grants (below £1,000) 3,194 4,253
The Henry Smith Charity 1,167 5,833
Petersfield Town Council 1,200 1,000
Friends of Emsworth Hospitals 1,566 2,273
Edward Gostling Foundation 2,500 4,167
National Lottery Community Fund grant 3,529 -
Good Things Foundation - 3,920
National Emergency Trust (NET) - 14,312
HIWCF - Kenwood Community Fund 1,286 1,800
SHF Early Intervention - 2,000
Charities Health Foundation - 1,920
Green Hall Foundation - 1,667
Hendy Foundation - 1,092
Versus Arthritis - 3,406
Shanly Foundation 2,800 -
The Grocers' Charity 2,195 -
Gosport Community Lottery 1,403 -
HIWCF - GVC Fund 1,622 -
The Screwfix Foundation 1,805 -
Skills for Care - Workforce Development Fund 1,500 -
Big Lottery Fund 4,000 -
42,449 69,072

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

6. OTHER INCOME
31.3.23 31.3.22
£    £   
Coronavirus Job Retention Scheme grant - 4,749
Training courses 780 700
780 5,449

7. RAISING FUNDS

Raising donations and legacies
31.3.23 31.3.22
£    £   
Staff costs 72,838 82,404
Fundraising costs 531 502
Other shop costs 15,950 9,456
Shop rent and service charges 31,757 29,374
121,076 121,736

8. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 9) note 10) Totals
£    £    £   
Assistance and activities for people
with head injuries

70,611

48,428

119,039

9. DIRECT COSTS OF CHARITABLE ACTIVITIES
31.3.23 31.3.22
£    £   
Staff costs 57,803 51,049
Drop in and activity costs 9,137 4,615
Staff travel 3,671 3,709
70,611 59,373

10. SUPPORT COSTS
Governance
Other costs Totals
£    £    £   
Assistance and activities for people with
head injuries

47,428

1,000

48,428


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

10. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

Other
31.3.23 31.3.22
Assistance
and
activities
for
people
with head Total
injuries activities
£    £   
Wages 7,091 5,802
Rent and service charges 7,224 7,595
Rates and water 115 -
Insurance 368 1,237
Light and heat - 1,526
Telephone 1,196 1,135
Postage and stationery 473 504
Miscellaneous expenses 2,444 701
Training and books 3,256 3,805
Affiliation fees 327 641
Computer expenses 4,149 4,757
Repairs and renewals 1,260 -
Bank charges 978 717
Bookkeeping and payroll processing 14,400 14,091
Depreciation of tangible fixed assets 2,478 2,452
Irrecoverable VAT 1,669 1,926
47,428 46,889
Governance costs
31.3.23 31.3.22
Assistance
and
activities
for
people
with head Total
injuries activities
£    £   
Accountancy fees 1,000 980
Legal and professional fees - 630
1,000 1,610


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

11. NET INCOME/(EXPENDITURE)

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

31.3.23 31.3.22
£    £   
Depreciation - owned assets 2,478 2,453
Other operating leases 7,224 7,595
Independent examination - Gibson Whitter 1,000 980

12. 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

During the year no trustee (31.3.22: none) was reimbursed for out of pocket expenses.

13. STAFF COSTS
31.3.23 31.3.22
£    £   
Wages and salaries 132,436 133,930
Social security costs 4,004 4,277
Other pension costs 1,292 1,048
137,732 139,255

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

31.3.23 31.3.22
Charitable 5 5
Raising funds 4 5
9 10

The full time equivalent number of employees was 6 (31.3.22: 6).

No employees received emoluments in excess of £60,000 (31.3.22: none).

14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 17,645 - 17,645

Charitable activities
Assistance and activities for people with head injuries
71,188

21,978

93,166

Other trading activities 123,059 - 123,059
Investment income 30 - 30
Other income 5,449 - 5,449

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   
Total 217,371 21,978 239,349

EXPENDITURE ON
Raising funds 120,736 1,000 121,736

Charitable activities
Assistance and activities for people with head injuries
87,133

20,739

107,872
Total 207,869 21,739 229,608

NET INCOME 9,502 239 9,741


RECONCILIATION OF FUNDS
Total funds brought forward 35,341 6,784 42,125

TOTAL FUNDS CARRIED FORWARD 44,843 7,023 51,866

15. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2022 22,834 17,445 40,279
Additions - 3,330 3,330
At 31 March 2023 22,834 20,775 43,609
DEPRECIATION
At 1 April 2022 18,976 15,203 34,179
Charge for year 780 1,698 2,478
At 31 March 2023 19,756 16,901 36,657
NET BOOK VALUE
At 31 March 2023 3,078 3,874 6,952
At 31 March 2022 3,858 2,242 6,100


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

16. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
MARKET VALUE
At 1 April 2022 and 31 March 2023 1
NET BOOK VALUE
At 31 March 2023 1
At 31 March 2022 1

There were no investment assets outside the UK.

The company's investments at the balance sheet date in the share capital of companies include the following:

Headway Portsmouth Trading Company Ltd
The charity owns 100% of Headway Portsmouth Trading Company Ltd (registered company number (09666130) whose registered address is Grandstand Suite, Mountbatten Centre, Twyford Avenue, Portsmouth, Hampshire, PO2 9QA. The trading subsidiary ran two charity shops until 31 March 2021 when the activities came back within the charity. The company was dormant in the year ended 31 March 2023.

17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 863 17,484
Other debtors 4,488 2,891
VAT 1,839 855
Prepayments 3,942 2,090
11,132 23,320

18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 2,629 3,226
Social security and other taxes 2,071 2,115
Other creditors 197 211
Deferred income 24,360 29,071
Accrued expenses 2,931 2,546
32,188 37,169

Deferred income carried forward at 31 March 2023 primarily relates to grant funding for future periods.
31.3.2331.3.22
£   £   
Brought forward29,07123,986
Released to incoming resources in year(29,071)(23,986)
Income deferred in year24,36029,071
Carried forward24,36029,071

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

19. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.23 31.3.22
£ £
Within one year 21,250 28,750
Between one and five years 41,250 62,500
62,500 91,250

20. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.23 31.3.22
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Fixed assets 3,162 3,790 6,952 6,100
Investments 1 - 1 1
Current assets 101,119 623 101,742 82,934
Current liabilities (32,188 ) - (32,188 ) (37,169 )
72,094 4,413 76,507 51,866

21. MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 44,843 27,251 72,094

Restricted funds
SEIF fund 1,461 (168 ) 1,293
The Hospital Saturday Fund 5,562 (5,562 ) -
Big Lottery Fund - 3,120 3,120
7,023 (2,610 ) 4,413
TOTAL FUNDS 51,866 24,641 76,507

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

21. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 255,069 (227,818 ) 27,251

Restricted funds
SEIF fund - (168 ) (168 )
The Hospital Saturday Fund - (5,562 ) (5,562 )
Bridging the Gap 1,167 (1,167 ) -
National Lottery Community Fund 3,529 (3,529 ) -
Energise Me 991 (991 ) -
Big Lottery Fund 4,000 (880 ) 3,120
9,687 (12,297 ) (2,610 )
TOTAL FUNDS 264,756 (240,115 ) 24,641


Comparatives for movement in funds

Net
movement At
At 1.4.21 in funds 31.3.22
£    £    £   
Unrestricted funds
General fund 35,341 9,502 44,843

Restricted funds
SEIF fund 1,664 (204 ) 1,460
The Hospital Saturday Fund 2,167 3,396 5,563
Bridging the Gap 2,953 (2,953 ) -
6,784 239 7,023
TOTAL FUNDS 42,125 9,741 51,866

HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

21. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 217,371 (207,869 ) 9,502

Restricted funds
SEIF fund - (204 ) (204 )
The Hospital Saturday Fund 3,600 (204 ) 3,396
Bridging the Gap 17,378 (20,331 ) (2,953 )
Betty Messenger 1,000 (1,000 ) -
21,978 (21,739 ) 239
TOTAL FUNDS 239,349 (229,608 ) 9,741

Social Enterprise Investment Fund (SEIF)
This funding has been awarded to allow the charitable company to adapt to the new financing and operating processes in social care. The fund has been used to obtain PQASSO accreditation, improved ability to assess impact and also to upgrade IT systems and the website. Some of this funding has been used to fund tangible fixed assets and therefore £1,293 of the balance on this fund represents the net book value of these assets at the balance sheet date. Depreciation on these assets in future years will be attributed to this fund.

The Saturday Hospital Fund
Grant funding received from The Saturday Hospital Fund for the Early Intervention Support programme.

Bridging the Gap Fund
Grant funding received from Portsmouth County Council.

National Lottery Community Awards For All Fund
Grant funding received from the National Lottery Community Fund for the Cognitive Reablement Programme.

Betty Messenger
Grand funding received from Betty Messenger to provide telephone and face to face support to users after the Covid-19 pandemic.

Big Lottery Fund
Grant funding received from Big Lottery Fund for the purchase of laptops. The laptops were acquired during the year. The balance of £3,120 on this fund represents the net book value of these assets at the balance sheet date. Depreciation on these assets in future years will be attributed to this fund.

Energise Me
Grant funding received from Energise Me for the Investing in Communities project.


HEADWAY PORTSMOUTH & SOUTH-EAST
HAMPSHIRE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

22. RELATED PARTY DISCLOSURES

The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

23. ULTIMATE CONTROLLING PARTY

The charitable company is under the control of its members. No one member has control of the charitable company.

24. SHARE CAPITAL AND LIABILITY OF MEMBERS

The charitable company is a company limited by guarantee and its members have undertaken to contribute to the assets of the company in the event of it being wound such amounts as may be required not exceeding £10.