Cardiff and Vale Action for Mental Healt - Charities report - 22.2

REGISTERED COMPANY NUMBER: 08000094

REGISTERED CHARITY NUMBER: 1148312

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2022

for

Cardiff and Vale Action for Mental

Health

Page

Report of the Trustees

1

to

8

Independent Examiner's Report

9

Statement of Financial Activities

10

Balance Sheet

11

to

12

Notes to the Financial Statements

13

to

21

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 2022. 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

Objectives and aims

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 2022. 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).

Our Vision

Involving People - Improving Mental Health Services

Mental health services are recovery focused, integrated and truly responsive to the people who need them

Our Mission -

To promote and facilitate service user, carer and third section involvement in shaping mental health services in Cardiff and the Vale of Glamorgan so that they are co-produced with the people who use them.

Charitable Objects

The charity's objects are to promote any charitable purposes for the benefit of those people experiencing mental health problems within the Locale and assisting the work of voluntary organisations, mental health service users and carers acting in the mental health sector.

Our values stress the importance of working together collaboratively with peers and partners to achieve shared collectively owned outcomes, with the aim that services are recovery focused, collaboratively designed and delivered, responsive, evaluated, and inclusive of the people who need the support.

Strategic Aims

The charity has 4 strategic aims. These are:

i

To build on our strengths to deliver against our core service. (Voice, Information & Training, Development and Wellbeing) for the benefit of our constituency groups.

ii

Introduce innovation in service user and carer involvement.

iii

Build an effective sustainable organisation, with stakeholder involvement.

iv

Fund the Mission.

Public benefit

We review our aims, objectives and activities each year with our stakeholders - looking at the outcomes of our work against objectives in the previous year and setting objectives for the year ahead. In doing this, we take account the guidance contained in the Charity Commission's general guidance on public benefit, thus ensuring that our work continues in its purpose in assisting voluntary organisations, mental health service users and carers.

Achievement and performance

Charitable activities

Services

The organisation operates in three interlinked areas: -

.

A mental health development service to third sector organisations (including service user and carer groups) with an interest in mental health, providing services in relation to development and consultancy, joint working, information, training, policy development & consultation, influencing change through mental health promotion/prevention through Cardiff & Vale Mental Health Forum,

.

Sefyll, the involvement development service for people with experience of using adult mental health services,

.

Nexus, the Older People's Mental Health Carer and User Involvement Development Service for people, both service users and carers, with experience of Older People's Mental Health Services.

We decide our priorities and annual workplans through annual review & evaluation, via Cardiff and Vale Mental Health Forum or the advisory planning group of Sefyll and Nexus, - open to all stakeholders.

We also manage other projects in line with our articles.

A summary of the work of cavamh is outlined below.

Services delivered during the Covid 19 pandemic.

This year we again continued to deliver our service in the context of a continuing changing environment, as the Covid 19 pandemic progressed and periods of lockdown continued, working together with our stakeholders both online and face to face over the course of the year.

This year we have also moved our offices, in order to fine-tune our service in the light of changing patterns of service to best meet needs.

Supporting development and building an effective voice through networking

We have provided services to over 400 members and 100 third sector groups with an interest in mental health, through networks and online events, information, and training, facilitating joint working and stakeholder voices in policy development, and liaising with a number of statutory sector organisations.

Networking forms a key element for engagement, through the Mental Health Forum (MHF), and interest groups, covering for example, BAME communities, young people, and areas of work such as counselling services. Meetings and workshops have enabled members to share information and good practice, debate and collate the voice of the sector and develop shared action, particularly in the light of covid needs both online and face to face.

We have coordinated over 40 Mental Health Forum & interest Group meetings over the year, attracting new members, creating a focal point for information exchange and the development of productive partnerships. Attendance at online events and Forum meetings remains popular, as groups and staff need to connect, share, adapt and develop services in the light of the continuing covid fluctuations. Some meetings continue to be themed to bring together experiences and learning, to enable a shared basis for new practice and partnership development, whether operational or strategic.

We have continued to co-facilitate Mental Health Action Wales - in partnership with colleagues

in West Wales Action for Mental Health (WWAMH) and Unllais, to enable local groups to connect and contribute at

the Wales wide level and have actively contributed to other networks such as the Minority Ethnic Communities Health Fair Planning and the Advocacy Services Forum.

Sefyll and Nexus have liaised with over 230 service users and carers, whilst Join the Dots has continued to liaise with and gather and enable the voices of young people, with the support of funding from the Zurich Trust, having contact with 100 + young people over the year and 43 groups supporting young people. All have been able to support mental health reps and people with lived experience to share their experiences and the impact of covid at this time.

Sefyll links with people using services through groups, networks, and inclusive events and activities. These have included the 10 meetings of the Service User Engagement Group, 13 information meetings and 5 meetings of the Champions Network. A review over the year, led to the appointment of a Diversity Involvement worker (working with Sefyll and Nexus), to liaise with people from diverse communities to explore ways to improve engagement in ways that suit them.

Nexus supports people both caring and using older people's services to have a voice through liaison and through supporting different groups operating within the community such as the Veterans Mental Health Group, Woody's Lodge, art groups and the Forget Me Not Chorus.

Join the Dots links with young people, both with the support of groups who support young people, and young people themselves, linking to places and venues where young people feel most comfortable. All groups and individuals have continued to adapt to linking online or in outside spaces; and we have continued to use our funds to support people with lived experience to link online through for example, the purchase of computer tablets.

All - Sefyll, Nexus and Join the Dots, - have continued to come together through the online Stakeholder Group, linking people with lived experience, both service users and carers, with planners and providers, to ensure that reps and people with lived experience are able to participate in the planning and delivery of services, - and to ensure a lived experience voice, as joint planning groups move online.

Information

All projects link with people through a range of communications methods - newsletter, e-bulletin, social media, telephone and also virtually in order to enable people and groups to communicate their experiences and views, develop initiatives together and have a voice. This continues to be especially important during covid, leading to new and varied forms of connections but meaning face to face contact has still been necessarily curtailed.

Within the Mental Health Forum, targeted information is shared across eight areas of interest within the membership, such as older people, education and training, and interests such as housing, dual diagnosis, carers, alongside regular e-bulletins and newsletters. Over this period, we have shared for example, 108 Forum and interest group info bulletins, 84 mailings were circulated to voluntary sector members, with 68 additional focused and themed mailings to MHF Interest Groups- including Counselling Services, BAME groups, Carers, Older People, Join the Dots, - a total of 152 mailings. Twitter is a constant and tweets have increased to twice daily, reflecting the changing times and a valuable source of communication.

This year we have launched a new quarterly newsletter - 'Involvement Matters', for the whole of the cavamh membership- the Mental Health Forum, Sefyll, Nexus and Join the Dots. This replaced the Sefyll and Nexus newsletter and adds to the e-bulletin news updates, facebook and twitter posts of all projects.

We have maintained and updated the local Cardiff and Vale Mental Health Services Directory and Directions, the handbook for older people with mental health needs, available on our website alongside leaflets on different areas of service, such as counselling services.

This year, we have continued the now monthly Covid Services summary update, as services still continue to fluctuate, bringing together the changing landscape of local mental health and wellbeing services and activities, and a fortnightly e-bulletin covering the latest news, events, activities, research and training - all available on our website. We have also continued to explore podcasts and alternative online mechanisms to reach people, such as the Online Forum.

Finally, we launched our new website - with new sections, activities and extended capabilities reaching nearly 30,500 new users as the new website links have gradually rebuilt.

Training

We have co-ordinated a programme of 14 courses, attended by 75 members of the Mental Health Forum over the year on themes requested by members - such as suicide and self harm and BAME awareness. Sefyll and Nexus have developed and offered online training to both develop confidence and skills in standing up and speaking out, particularly in the new world of online meetings.

Recovery

Cavamh has continued to support the development of the Mental Health Clinical Board's Recovery College as it has rolled out co-produced courses during covid and promoted the recovery ethos amongst our members. Members have reflected that the support and engagement in involvement activities has given both confidence and supported recovery.

Facilitating Voices in the Planning and Delivery of Services

We have continued to work in partnership with Cardiff & Vale Mental Health Clinical Board and the local authorities,

and to facilitate service user, carer, third sector representation in the planning and delivery of services.

We have coordinated 44 local joint planning group meetings and contributed to 92 others over the year.

Whilst covid has had a big impact on how we connect with others, as well as on everyone's mental health and wellbeing, Sefyll, Nexus and Join the Dots, have continued in their aim to link with people in places and in ways that are meaningful, through online local 'champions' groups, engagement and online focus groups; through veterans' groups, or through creative activities such as music, arts and crafts. A range of meetings, events and training have taken place where covid has allowed... Join the Dots has linked with young people, supporting their involvement in a range of planning groups and activities. As a response to covid, Sefyll has continued the peer 'buddy' group.

Unmet Needs -Within the Mental Health Forum we are continuing to collate and develop our responses about unmet needs in order to influence the development and delivery of services, feeding into the national analysis of needs via Mental Health Action Wales.

Involvement in Recruitment

Both Sefyll, Nexus and Join the Dots facilitate service user and carer involvement in Health Board recruitment and a number of people have supported Health Board and local authority recruitment over the year.

Policy Development

We continue to co-ordinate Network responses - third sector, service user and carer - to a range of consultations.

In this year we have supported people with lived experience to have a voice in the local health population needs assessment review, through for example, co-ordination of focus groups in liaison with C3SC, GVS and the Regional Partnership Board, and through focus groups and responses to the Suicide and Self Harm Local Strategy. Information has been shared on numerous other consultations and surveys and in relation to new planning developments such as those around Crisis Care.

Mental Health Awareness

We contributed to the ongoing planning of the Minority Ethnic Health Fair, supporting in terms of mental

health topics, links, presentations and partnerships; we have continued to build awareness through regular activities such as our online 'Tea and Cake', 'Squash in the Park' and through tweets and info online.

Supporting development - Building collaboration

Cavamh has provided support to a number of third sector and service user led groups including around local commissioning, contributions to both wider partnership and small community focused bids and in information about new charitable funds, many new and covid related. This year we have continued to co-ordinate the Dementia Friendly Communities Small Grants Fund on behalf of the Cardiff and Vale Integrated Health and Social Care Partnership, co-ordinating the Grants Panel which funded 10 local groups over the year and supporting their development. Sefyll and Nexus continued to work together on projects with the local Health Board, for example in relation to projects relating to peer research.

Building Co-production - 'We can do it together' Event

To end this year, - and working over the full course of the year, - all projects within cavamh brought together a wide range of stakeholders, to plan an open access online 3 - day event, celebrating and promoting co-production and methods to achieve co-production - with speakers and workshops both local, national, and international. Attracting 100 participants, it helped to celebrate and share positive and productive ways to work together.

Funding

We are fortunate in that our core funding from Cardiff and Vale University Health Board, and Cardiff and the Vale of Glamorgan Local Authorities has continued over this period, when the Covid 19 pandemic has still required us all to adapt to occasional home working and adopt different means of communication with our stakeholders and beneficiaries. We were also fortunate to receive continued funding from the Zurich Trust to fund Join the Dots, the Young People's Project. We have also been able to use our funds to develop our new extended website, aiming to provide a platform for members and a resource for stakeholders and the public at a time of intense need.

Financial review

Results

The charity reported total income for the year of £234,989 (2021: £223,314). Of this income £137,583 related to restricted activities.

The net surplus for the year was £13,333 (2021: £38,004) which has increased total reserves to £190,936 (2021: £177,603). Of this balance £15,261 relates to funds held in relation to restricted income.

All reserves are related to net current assets.

Investment policy

The trustees invest any surplus monies into a deposit account.

Reserves policy

The reserves policy of cavamh recognises the need to hold reserves to ensure funds are available to promote the benefit of those people experiencing mental health problems should the income levels fall. A minimum level of reserves needs to be retained to ensure the trustees can operate their exit strategy and meet its legal commitments should the Charity be unable to continue due to a lack of a sustainable income stream. The Charity receives Local Authority and Health Board Grants and contract income and other income from trust funds.

The level of available reserves, i.e. the total unrestricted reserves less amounts invested in fixed assets and designated funds amounted to £164,363 (2021: £147,529) . Internal analysis shows that this amount is necessary to enable the organisation to meet its legal requirements, maintain its infrastructure and ensure smooth wind up of services should this prove necessary and expenditure has been committed to this effect. The level of available reserves currently represents 73% of the total expenditure for the last financial year on the assumption that the Charity wanted to maintain all its current level of services. Cavamh intends to spend surplus on activities in the next financial year.

During the year ended 31st March 2022 restricted fund income represented 59% of total income.

Throughout the year developing and improving the service for the benefit of those people experiencing mental health problems in Cardiff and the Vale has continued to be the overriding aim of the trustees, even more crucial as covid and its impact on mental health and wellbeing have continued.

Future plans

Over the last 6 year CAVAMH's work has focused on the re-tendering processes for our work with voluntary sector development and lived experience involvement, as well as exploring and implementing other charitable funding opportunities. CAVAMH plans to continue to support voluntary sector groups, including people with lived experience with an interest in mental health, in finding creative solutions and co-productive and innovative approaches to service development in partnership with the people who use them, and to seek other funding pots and opportunities.

Structure, governance and management

Governing document

The Charity is governed by its articles and was incorporated on 21st March 2012 when company limited by guarantee and charitable status were obtained.(Charity number 1148312, Company number 8000094).

About the organisation

Cardiff and Vale Action for Mental Health and previously Cardiff and Vale Mental Health Development Project (CVMHDP) has been in existence since 1991, originally funded as one of the several county mental health development services under the first Mental Illness Strategy of 1989.

Initially operating under the auspices of first Intervol and then the Vale Council of Voluntary Services, CVMHDP obtained independent charitable status following a special meeting on June 15th 2000 and an inaugural public meeting on November 18th 1999. The membership approved the change of name to Cardiff and Vale Action for Mental Health, (cavamh), the objects and structure on 13th December 2012 and cavamh became operational with a transfer of undertakings from CVMHDP on 1st April 2013.

The aims of the organisation and its area of benefit are set out in its articles of association. A policy for the election of Directors was adopted by the membership on December 13th 2012.

The Charity moved premises to 69b Splott Road, Cardiff in October 2021.

Organisational structure

The Charity is controlled by the Board of Directors who are all voluntary members. The day to day administration is delegated to the Director and support staff. The Director reports to the Board of Trustees throughout the year at their regular meetings.

Financial controls

Control over the client affairs is affected by an inspection by both the Board of Directors and the Independent Examiner.

Appointment, induction and training of new Board members

The board of directors (also known as the Executive Committee) of the Charity is made up of the following:

-

Up to nine individuals who are representatives of members of the Charity (the "Member Representatives"); and

-

Up to three individuals who are appointed by the other directors (the "Co-opted Directors").

There must be at least four directors at all times and the Co-Opted Directors must not comprise more than one third of the total number of directors.

The Charity desires that the Member Representatives represent as broad a range of the members of the Charity (the "Members") as possible, to ensure that the full breadth of views are represented at the director level. The Charity has therefore adopted the following process for electing the Member Representatives.

Categories

The following are the nine categories of members (the "Categories" and each a "Category") that it is believed should be represented at board level:

. a service user group in Cardiff

. a service user group in the Vale of Glamorgan

. a service user group in either Cardiff and the Vale of Glamorgan or a wider area.

- a carer group in Cardiff

. a carer group in the Vale of Glamorgan

. a carer group in either Cardiff and the Vale of Glamorgan or a wider area

. a voluntary organisation working in Cardiff

. a voluntary organisation working in the Vale of Glamorgan

. a voluntary organisation working in Cardiff and the Vale of Glamorgan and/or working in a wider area

Appointment, induction and training of new Board members

Nominees shall only be invited for a Category where the existing director is retiring by rotation in accordance with the articles of association of the Category.

1.

If the number of Nominees is less than or equal to the number available Categories, then all the Nominees will be proposed as directors of the Charity at the next AGM and the remainder of this process shall be disregarded.

2.

If a Nominee is the only Nominee who represents a Member in a single Category, then that Nominee shall be proposed as a director of the Charity at the next AGM.

3.

If there is more than one Nominee who represents Members in a single Category, then those Nominees shall be submitted for election to the Members prior to the AGM.

4.

The election shall be carried out at least 1 month prior to the Charity's AGM and shall be carried out in such a way that the directors reasonably determine.

5.

The Nominee in each Category who receives the most votes in the Election, shall be proposed as a director of the Charity at the next AGM.

6.

If there is at least one Category with no Nominees, then the Nominees with the most number of votes from other Categories and who have not otherwise qualified to be proposed as directors, will be proposed at the next AGM of the Charity, provided that no more than nine Nominees will be proposed.

The AGM is advertised publicly, via the cavamh membership and to all associated networks.Induction and continued training is provided by cavamh.

Related parties

There are no related party transactions.

Risk management

CAVAMH reviews risks on a regular basis. Trustees recognise that the principal risk for the Charity is loss of funding. To mitigate this the trustees have developed a risk assessment/management process which makes the best use of available assets, including people, and have a reserves policy to build up the available reserves to a level which would enable the primary objectives to carry on whilst alternative sources of funding are found. The Charity has an exit strategy and a POVAC policy and regularly reviews procedures.

Reference and administrative details

Registered Company number

08000094 (Not specified/Other)

Registered Charity number

1148312

Registered office

84 Glebe Street

Penarth

CF64 1EF

Trustees

Mrs S Jones

Ms E W Wareham (resigned 15.12.21)

Mr J G Rees

Ms D Twigg (resigned 15.12.21)

Ms S Wills

Ms K Natarajan

Mr D J Hall (resigned 10.8.22)

Ms K Hyman

Mr K Barker (appointed 15.12.21)

Director

Linda Newton

Independent Examiner

Victoria Carter

ICAEW

Haines Watts Wales LLP

7 Neptune Court

Vanguard Way

Cardiff

CF24 5PJ

Bankers

Unity Trust Bank

Nine Brindleyplace

4 Oozells Square

Birmingham

B1 2HB

CCLA

Senator House

85 Queen Victoria Street

London EC4V 4ET

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 22 December 2022 and signed on its behalf by:

Mr J G Rees - Trustee

Independent examiner's report to the trustees of Cardiff and Vale Action for Mental Health ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

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

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.

Victoria Carter

ICAEW

Haines Watts Wales LLP

7 Neptune Court

Vanguard Way

Cardiff

CF24 5PJ

22 December 2022

2022

2021

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

Income and endowments from

Donations and legacies

-

-

-

948

Charitable activities

Core activities

97,109

137,853

234,962

222,289

Investment income

2

27

-

27

77

Total

97,136

137,853

234,989

223,314

Expenditure on

Charitable activities

Core activities

75,006

146,650

221,656

185,310

NET INCOME/(EXPENDITURE)

22,130

(8,797

)

13,333

38,004

Transfers between funds

12

2,200

(2,200

)

-

-

Net movement in funds

24,330

(10,997

)

13,333

38,004

Reconciliation of funds

Total funds brought forward

151,345

26,258

177,603

139,599

Total funds carried forward

175,675

15,261

190,936

177,603

2022

2021

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

Fixed assets

Intangible assets

8

7,236

-

7,236

-

Tangible assets

9

2,299

1,777

4,076

3,816

9,535

1,777

11,312

3,816

Current assets

Debtors

10

10,645

7,869

18,514

9,935

Cash at bank

160,369

8,115

168,484

169,596

171,014

15,984

186,998

179,531

Creditors

Amounts falling due within one year

11

(4,874

)

(2,500

)

(7,374

)

(5,744

)

Net current assets

166,140

13,484

179,624

173,787

Total assets less current liabilities

175,675

15,261

190,936

177,603

NET ASSETS

175,675

15,261

190,936

177,603

Funds

12

Unrestricted funds

175,675

151,345

Restricted funds

15,261

26,258

Total funds

190,936

177,603

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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.

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 22 December 2022 and were signed on its behalf by:

Mr J G Rees - Trustee

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.

The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

Income

Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions.

Investment income is recognised on a receivable basis.

Expenditure

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Intangible assets

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

Computer Software

-

20% on a straight line basis

Tangible fixed assets

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

Office equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Individual fixed assets costing £200 or more are initially recorded at cost.

Taxation

All of the charity's income is primary purpose it is therefore exempt from corporation tax.

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 charity makes contributions into the private pension schemes of its employees. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of each scheme. Any apportionment of pensions between activities and funds is based on the terms of allowed expenditure for each project and then on the split of associated wages costs.

Operating leases

Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.

Transfer from un-incorporated entity

The trustees valued the transfer from the unincorporated entity at cost, except for fixed assets which were transferred at net book value.

Debtors

Debtors are stated at their transaction price less any provision for non recoverable amounts.

Cash

Cash balances are stated at their year end reconciled amounts which take account of year end transactions that will clear the bank post year end.

Creditors

Creditors are stated at their transaction price.

2.	Investment income

2022

2021

£

£

Deposit account interest

27

77

3.	Income from charitable activities

2022

2021

Activity

£

£

Sefyll

Core activities

32,706

32,299

Nexus

Core activities

32,706

32,299

CAVAMH Project

Core activities

88,114

86,500

DFC Small Grants Fund

Core activities

37,429

25,429

Service user remuneration

Core activities

8,995

3,310

Zurich (Join the Dots)

Core activities

13,000

11,642

My Say

Core activities

14,305

14,300

Moondance

Core activities

-

1,948

Papyrus

Core activities

-

3,304

ICF Small Grants Capital Fund

Core activities

-

1,258

VOG COVID grant

Core activities

-

10,000

Peer Research - Outpatients & Park Lodge

Core activities

2,620

-

C3SC

Core activities

1,325

-

Outpatients Review Peer Resear

Core activities

3,762

-

234,962

222,289

4.	Net income/(expenditure)

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

2022

2021

£

£

Depreciation - owned assets

1,064

575

Computer software amortisation

804

-

Independent Examiners fee

2,508

2,310

Operating leases

7,049

9,250

5.	Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

Trustees' received reimbursed expenses totalling £Nil for the year (2021: £Nil).

6.	Staff costs

2022

2021

£

£

Wages and salaries

123,210

115,073

Social security costs

7,652

7,057

Other pension costs

4,848

5,439

135,710

127,569

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

2022

2021

Charitable activities

6

6

Administration

2

2

8

8

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

7.	Comparatives for the statement of financial activities

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

Income and endowments from

Donations and legacies

948

-

948

Charitable activities

Core activities

99,810

122,479

222,289

Investment income

77

-

77

Total

100,835

122,479

223,314

Expenditure on

Charitable activities

Core activities

67,024

118,286

185,310

NET INCOME

33,811

4,193

38,004

Transfers between funds

(18,664

)

18,664

-

Net movement in funds

15,147

22,857

38,004

Reconciliation of funds

Total funds brought forward

136,197

3,402

139,599

Total funds carried forward

151,344

26,259

177,603

8.	Intangible fixed assets

Computer

software

£

Cost

Additions

8,040

Amortisation

Charge for year

804

Net book value

At 31 March 2022

7,236

At 31 March 2021

-

9.	Tangible fixed assets

Fixtures

Office

and

Computer

equipment

fittings

equipment

Totals

£

£

£

£

Cost

At 1 April 2021

77

145

4,981

5,203

Additions

-

-

1,324

1,324

At 31 March 2022

77

145

6,305

6,527

Depreciation

At 1 April 2021

77

145

1,165

1,387

Charge for year

-

-

1,064

1,064

At 31 March 2022

77

145

2,229

2,451

Net book value

At 31 March 2022

-

-

4,076

4,076

At 31 March 2021

-

-

3,816

3,816

10.	Debtors: amounts falling due within one year

2022

2021

£

£

Grant debtors

9,926

7,254

Prepayments and accrued income

8,588

2,681

18,514

9,935

11.	Creditors: amounts falling due within one year

2022

2021

£

£

Trade creditors

419

515

Social security and other taxes

1,782

1,665

Accruals and deferred income

5,173

3,564

7,374

5,744

Deferred income brought forward

0

5,000

Amounts released to incoming resources

0

(5,000

)

Amounts deferred in the year

2,500

0

Deferred income carried forward

2,500

0

Any income received during the financial year that is applicable to periods post year end have been deferred in line with the funding terms.