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← Shropshire Mental Health Support

2025-03-31-accounts

COMPANY REGISTRATION NUMBER: 02594511 CHARITY REGISTRATION NUMBER: 1003117

Shropshire Mental Health Support Limited Company Limited by Guarantee Financial Statements 31 March 2025

INDEPENDENT AUDITORS LLP Chartered Accountants Emstrey House North Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Shropshire Mental Health Support Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

Page
Trustees’ annual report (incorporating the director's report) 1
Independentexaminer's report to the trustees 8
Statement offinancial activities (including income and expenditure account) 9
Statement offinancial position 10
Statement ofcash flows 11
Notes to the financial statements 12
The following pages do notform part ofthefinancial statements
Detailed statement offinancial activities 26
Notestothedetailedstatementoffinancialactivities 27

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Shropshire Mental Health Support Limited

Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

ee

The trustees, who are aiso the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details

Registered charity name Shropshire Mental Health Support Limited

Charity registration number 1003117

Company registration number 02594511

Principal office and registered Suite 3 + 4 Observer House office Hollywell Street Shrewsbury SY2 6BL The trustees CT Ireland R Munton A Edwards K Trotter (Resigned 6 December 2024) H Schofield J Barker

independent examiner Jonathon Dale BA(Hons) FCA Independent Auditors LLP Emstrey House North Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

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Shropshire Mental Health Support Limited

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continueg)

Year ended 31 March 2025

Structure, governance and management

The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report and accounts for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities.

Governing document

The organisation was formed in 1974 and registered as a charity with the Charity Commissioners for England & Wales under registration number 1003117. It was constituted as a charitable company limited by guarantee, Company registration number 2594511, in 1991. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to to contribute an amount not exceeding £1.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

CT Ireland R Munton T Edwards H Schofield J Barker

Recruitment and appointment of Board of Trustees

The directors of the company are also charity trustees for the purposes of charity law and are known as members of the Board of Trustees. Under the requirements of the Memorandum and Articles of Association the members of the Board of Trustees are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

The charity works to inform and educate the public in emotional literacy, understanding how we deal and cope with the events that surround our lives. Prevention has become a key area of work, as well as the prime aim to support those who are enduring mental distress, and the Board of Trustees seeks to ensure that the needs of people who have experienced mental distress are appropriately reflected through the diversity of the trustee body. To enhance the potential pool of trustees, the charity actively encourages people who use their services to become members, moving on to become volunteers and use their own experience to support and guide the charity.

Organisational structure

Shropshire MHS has a Board of Trustees of up to 12 members who meet every 4 to 8 weeks. The board is responsible for formulating the strategic direction and policies of the charity, whilst providing key governance and oversight.

The board is responsible for ensuring through governance and policies that a safe environment is provided, which also safeguards all adults accessing the service. The board of trustees currently has 6 members, who are all from a diverse background, including volunteers, service users and business leaders, giving the charity a diverse board with experience complimenting the needs of the charity.

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Shropshire Mental Health Support Limited

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continuea)

Year ended 31 March 2025

ee

The Officers' Committee consists of the Chair, the Vice Chair, the Treasurer, and the CEO. The Officers’ committee has delegated authority.

A scheme of delegation is in place, with the board being responsible for strategic business planning and maintenance of the charity. The CEO is responsible for the day to day running of Shropshire MHS, allowing key decisions to be made without the continual approval by the board. Authority from the board is required for larger purchases and for any proposed changes to the business delivery. The responsibility for the premises, support services and Health and Safety is also delegated to the CEO. Related parties The charity is guided by National Policy and Legislation providing services within the key frameworks laid out. The Integrated Services Board (ICB) and Local Authority both have policies and procedures, which the charity must adhere to at a local level and within funding agreements. Shropshire MHS employs the services of Avensure HR Consultancy, providing key HR, Legislation, and support with policies that the charity adheres to. All the charities policies and procedures are fully adherent to current legislation, being reviewed on a regular basis.

The charity provides a local and national voice for the people of Shropshire, Telford and Wrekin and Powys, championing the issues facing this rural county on the national stage where relevant. Maintaining a high community profile is key to the charity, allowing it to be more accessible, whilst also reducing the stigma surrounding mental health issues.

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Shropshire Mental Health Support Limited

Company Limited by Guarantee Report (Incorporating the Year ended 31 March 2025

Trustees’ Annual Report (Incorporating the Director's Report) (continuea)

Objectives and activities

The charity's main objective is to provide key mental health services that support both prevention and recovery through the following:

Values and beliefs

These beliefs and values are mirrored in the service provided.

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Shropshire Mental Health Support Limited

Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continuea) tm Year ended 31 March 2025

Achievements and performance

The charity launched a brave fundraising initiative in 2024, which aimed to raise £120,000 to purchase a new and bespoke Mental Health Wellbeing Vehicle (MHWV). The current vehicle had been purchased 2 years earlier to prove the concept and need for the vehicle within Shropshire. Unfortunately, the old vehicle has become less reliable, shabby and costing an ever-increasing amount to keep it roadworthy. There were many fundraising activities, which varied from the dancing for mental health in the Quarry right through to the charities 50" Anniversary ball held at Shrewsbury Town Football Club. As well as raising the funds needed for the project, the activities also raised the profile of the charity. A new website was commissioned, allowing all the achievements and services offered by the charity to be accessible to the public. This publicity has brought more volunteers to the charity in a variety of roles.

The fundraising target was hit, and the new vehicle was ordered through Torton Bodies of Telford and delivered to the charity in December 2024. This huge achievement would not have been possible without the dedicated support of our staff, volunteers, businesses and the members of the public who supported the charities fundraising. ,

SMHS has operated a shop within the Redwoods Hospital for nearly a decade, providing services that are person centred within the Hospital. Unfortunately, footfall into the shop has dropped throughout 2024, and despite many attempts to increase the turnover and footfall, this has failed to materialise. The hard decision was made to shut the shop in March 2025 after a year of losses, which showed no sign of abatement. The board of trustees would like to thank the staff, volunteers and customers who all contributed to the success of the shop over the years. Due to the demand for services from those aged over 65 years of age, the charity planned to introduce a new group that was specifically aimed at 55 years and over. The group entitled Evergreens has been such a success that there are now discussions on the next addition to support this expansion for a much needed service. Throughout this financial year the charity has continued to deliver its key projects, whilst also seeking new partnership/alliances with local charities such as Red Cross, AgeUK, Samaritans, Mayfair Centre and Community Resource. Partnerships and joint working are key to addressing the levels of needs people present with, allowing all partners to bring significant expertise to the table. During the reporting period, the charity had just over 13,000 contacts with people. To give context to this figure, it was only 3,000 per annum prior to the COVID-19 pandemic.

The charity continues to avert potential suicides which are defined as — “An individual whose life is directly saved is a life that was at serious and credible risk of loss” primarily through the sanctuary service, but also through contact within the MHWV as well as other services.

Shropshire Sanctuary is the S136 aversion service for Shropshire, Telford and Wrekin, providing a key alternative for a person who is identified as a risk of harm to themselves or others, or are at a crisis point that needs immediate interventions to support a future recovery. This support is delivered in a warm and friendly environment. The service has been running for over 7 years and is a multi award-winning success. Over 86% of S136's are released with little or no support, so the option to have immediate support in a non-threatening environment provides what many would consider a far more supportive approach. Shropshire Sanctuary continues to deliver critical interventions from 1700hrs until O700hrs Monday to Friday and 1500hrs until 1100hrs on Saturday and Sunday. The number of people accessing the service is extremely high, showing no signs of demand easing as we enter 25/26. Shropshire Sanctuary continues to be a cornerstone of mental health crisis support within Shropshire and Telford and Wrekin.

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Shropshire Mental Health Support Limited . Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continueq) Year ended 31 March 2025

TRiM has been renamed SWARS, being headed up by the charity’s Assistant Manager, this service is delivered to those who have experienced trauma. It is a small but growing area of demand, which is being effectively managed by Sara.

Shropshire MHS has continued to host trainee RMN's, O.T's, Physiotherapists and Social Workers on work placements. The unique environment within the charity allows professionals to gain critical experience in supporting people with mental health support needs, at both 2nd and 3rd sector levels.

The charity currently occupies two premises, both on lease/rental. In the longer term the charity aims to secure a single premise, or to reconfigure-the services in a manner that allows all services to be delivered from a single location. Services continue to develop and grow within the two premises.

Financial review

Reserves policy

The reserves within the charity are stable, showing an increase in the unrestricted funds being held. It is the policy of the charity to uphold what is considered best practice by the charity commission, for SMHS to hold 12 months of funds to safeguard those who use our services, our staff and volunteers equally.

The income of the charity has increased during this period, but so have outgoings, this is primarily due to the fundraising and purchase of the new MHWV.

The environment remains extremely challenging, with many charities closing as demand for funds rises amongst those charities struggling with additional costs. SMHS remains robust and positive, always exploring new opportunities and new avenues for fundraising.

Total income generated has increased to £746,899 from £693,484 in 2024. No income has been deferred to the 2025 financial year (2024: £Nil).

Expenditure incurred for 2025 was £798,678 compared with £730,747 in the prior year.

The charity made a deficit of £51,779 in 2025 compared with a deficit of £37,263 in 2024.

The closing fund balances were: unrestricted funds £308,882 and restricted funds £313,156.

Principal funding sources

The charity receives principal funding from STW ICB for commissioned services, such as Shropshire Sanctuary, DD Outreach, ED Outreach and groups across the county. Shropshire Council and The Rose Paterson Foundation are also key funders for projects within the charity.

The charity always maintainsa tight fiscal policy, with this approach paying off when times become more austere.

Shropshire MHS always fully supports and publicly acknowledges its partners, valuing our key partners in this manner has led to very mutually beneficial relationships, without which Shropshire MHS would find operating more difficult. The nurturing of key relationships is vital to Shropshire MHS now and in the future.

Investment policy

Investments are within HSBC, interest rates are giving a modest return from the saver account, covering all account charges for the current account operations.

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Shropshire Mental Health Support Limited

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continuea)

a

Year ended 31 March 2025

Summary

The board has 5 excellent and dedicated trustees, these bring together key skills to enhance future growth and delivery within the charity.

Shropshire MHS continues to work with partners, supporting the delivery of key mental health work across the county. This will continue into 2025/26 and beyond as the focus remains on joint working and joint outcomes. The demand for mental health support shows no sign of slowing, so services must evolve during 2025/26 to meet the ever-increasing needs of the population.

Continuing to focus on the following:

eContinued development of alternative funding streams through grant applications. eSeek fundraising partners and means of long-term cash generation. . eReview operating processes to ensure optimal use of resources.

ePursue partnerships with other charities, who share our core values. eContinue to provide services to the hardest to reach within the county. eRecruitment of new trustees to the board.

eReview service delivery ensuring that all projects deliver the services the public need and want in a way that gives the best possible outcomes to those with mental health support needs. eExplore with partners the provision of Crisis Housing within the county.

eExplore and champion the establishment of a 24hr crisis pathway and house within the county.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees’ annual report was approved on 12" December 2025 and signed on behalf of the board of trustees by:

C T Ireland Trustee

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Shropshire Mental Health Support Limited

Company Limited by Guarantee Independent Examiner's Report to the Trustees of Shropshire Mental Health Support Limited

Year ended 31 March 2025

| report to the trustees on my examination of the financial statements of Shropshire Mental Health Support Limited (‘the charity’) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

| 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.

Jonathon Dale BA(Hons) FCA Independent Examiner

Independent Auditors LLP Emstrey House North Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

16 Decemeer 2025

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Shropshire Mental Health Support Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

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||||||||| |---|---|---|---|---|---|---|---| |$e| |2025|2024| |Unrestricted|Restricted| |Note|funds|funds|Totalfunds|Total funds| |income|and|endowments|£|£|£|£| |Donations|and|legacies|5|81,064|-|81,064|41,415| |Charitable|activities|6|142,079|498,147|640,226|640,979| |Other trading|activities|7|15,460|-|15,460|662| |‘Investment income|8|10,149|-|10,149|10,428| |Total|income|248,752|498,147|746,899|693,484| |Expenditure| |Expenditure|on|raising|funds:| |Costs|of|raising|donations|and| |legacies|9|8,149|-|8,149|-| |Expenditure on|charitable|activities|10,11|218,540|571,989|790,529|730,747| |Total|expenditure|226,689|571,989|798,678|730,747| |Net expenditure|and|net movement|in| |funds|22,063|(73,842)|(51,779)|(37,263)| |Reconciliation|of funds| |Total|funds|brought forward|286,819|386,998|673,817|711,080| |Total funds|carried|forward|308,882|313,156|622,038|673,817|

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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 12 to 24 form part of these financial statements.

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Shropshire Mental Health Support Limited Company Limited by Guarantee

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Statement of Financial Position

31 March 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Note|£|£| |Fixed|assets| |Tangible|fixed|assets|17|116,543|14,300| |Current assets| |Stocks|18|-|3,079| |Debtors|19|31,634|43,214| |Cash|at|bank and|in|hand|486,292|622,814| |517,926|669,107| |Creditors:|amounts|falling|due|within|one year|20|12,431|9,590| |Net current|assets|505,495|659,517| |Total|assets|less current|liabilities|622,038|673,817| |Net assets|622,038|673,817| |Funds|of the|charity| |Restricted|funds|313,156|386,998| |Unrestricted|funds|308,882|286,819| |Total|charity funds|22|622,038|673,817|

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For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

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

These financial statements were approved by the board of trustees and authorised for issue on 12th December 2025, and are signed on behalf of the board by:

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CT Ireland
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Trustee

The notes on pages 12 to 24 form part of these financial statements.

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Shropshire Mental Health Support Limited

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Cash flows|from|operating|activities| |Net expenditure|(51,779)|(37,263)| |Adjustments|for:| |Depreciation|of tangible fixed|assets|18,505|4,254| |Other interest receivable and|similar income|(10,149)|(10,428)| |Interest|payable and|similar charges|962|1,187| |Accrued|expenses|460|18,095| |Changes|in:| |Stocks|3,079|4,461| |Trade and|other debtors|11,580|(36,454)| |Trade|and|other creditors|2,381|1,938| |Cash|generated|from|operations|(24,961)|(54,210)| |Interest|paid|(962)|(1,187)| |Interest|received|10,149|10,428| |Net cash|used|in|operating|activities|(15,774)|(44,969)| |Cash|flows from|investing|activities| |Purchase|of tangible|assets|(121,704)|-| |Proceeds|from|sale|of tangible|assets|956|-| |Net cash|used|in|investing|activities|(120,748)|-| |Net decrease|in cash|and|cash|equivalents|(136,522)|(44,969)| |Cash|and|cash|equivalents|at beginning|of year|622,814|667,783| |Cash and|cash|equivalents|at end|of year|486,292|622,814|

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The notes on pages 12 to 24 form part of these financial statements.

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Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Suite 3 + 4 Observer House, Hollywell Street, Shrewsbury, SY2 6BL.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the statement of financial activities.

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Shropshire Mental Health Support Limited Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

ee 3. Accounting policies (continued)

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Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

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:

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Shropshire Mental Health Support Limited

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Company Limited by Guarantee

Notes to the Financial Statements (continueg

Year ended 31 March 2025

3. Accounting policies (continued)

Resources expended

Expenditure is recognised on an accruals basis asa 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:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, - except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

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Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

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|||||||| |---|---|---|---|---|---|---| |Fixtures|and|fittings|-|10%|reducing|balance| |Motor vehicles|-|25%|reducing|balance| |Equipment|-|25%|reducing|balance| |Impairment|of fixed|assets|

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A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Financial Statements (continue)

Year ended 31 March 2025

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3. Accounting policies (continued)

impairment of fixed assets (continued)

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomesa party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

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.

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Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

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.

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Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

3. Accounting policies (continued)

Financial instruments (continued)

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either | assessed individually or grouped on the basis of similar credit risk characteristics.

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Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The charity is a company limited by guarantee. In the event of winding up each member agrees to contribute an amount not exceeding £1 to the charity's assets.

  1. Donations and legacies
Unrestricted Total Funds Unrestricted TotalFunds
Funds 2025 Funds 2024
£ £ £ £
Donations
Donations and legacies 81,064 81,064 41,415 41,415
6. Charitable activities .
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Shop income 77,671 - 77,671
Grant income 64,408 498,147 562,555
Sundry income - - -
142,079 498,147 640,226

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Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Financial Statements (continue)

Year ended 31 March 2025 eee

ee

6. Charitable activities (continued)

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|||||| |---|---|---|---|---| |Unrestricted|Restricted|Total|Funds| |Funds|Funds|2024| |£|£|£| |Shop|income|70,903|-|70,903| |Grant income|71,329|493,857|565,186| |Sundry|income|4,890|-|4,890| |147,122|493,857|640,979|

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|||||||| |---|---|---|---|---|---|---| |7.|Other trading|activities| |Unrestricted|Total|Funds|Unrestricted|Total|Funds| |Funds|2025|Funds|2024| |Sponsorships|1,200£|1,200£|£341|£341| |Fundraising|events|14,260|14,260|321|321| |15,460|15,460|662|662| |8.|Investment|income| |Unrestricted|Total|Funds|Unrestricted|Total|Funds| |Funds|2025|Funds|2024| |£|£|£|£| |Bank|interest|receivable|10,149|10,149|10,428|10,428| |9.|Costs|of raising|donations and|legacies| |Unrestricted|Total|Funds|Unrestricted|Total|Funds| |Funds|2025|Funds|2024| |£|£|£|£| |Fundraising|event costs|8,149|8,149|-|-|

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Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

10. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Main costs 72,390 516,982 589,373
Shop costs 86,948 - 86,948
Support costs 59,202 55,007 114,208
218,540 571,989 790,529
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Main costs 76,618 472,324 548,942
Shop costs 82,394 - 82,393
Supportcosts 35,744 63,667 99,412 ©
194,756 535,991 730,747

11. Expenditure on charitable activities by activity type

Activities
undertaken
directly		 Support
costs		 Totalfunds
2025		 Total fund
2024
£ £ £ £
Main costs 589,373 114,208 703,581 648,354
Shop costs 86,948 - 86,948 82,393
676,321 114,208 790,529 730,747

12. Analysis of support costs

Maincosts Total 2025 Total 2024
£ £ £
Training 616 616 -
Finance costs 5,413 5,413 9,372
Rentand rates 36,667 36,667 41,897
Advertising and website costs 11,779 11,779 5,134
Light & heat 15,089 15,089 15,272.
Cleaning, equipment and repairs 8,029 8,029 7,958
insurance 5,574 §,574 4,335
Postage, stationery and photocopier 3,819 3,819 3,202
Legal and professional fees 2,365 2,365 2,365
Accountancy and payroll costs 5,389 5,389 4,436
Bankcharges 963 963 1,187
Depreciation and impairment 18,505 18,505 4,254
114,208 114,208 99,412

Page 19

Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2025

ee

13. Net expenditure

Net expenditure is stated after charging/(crediting):

:

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Depreciation|of tangible|fixed|assets|18,505|4,254| |14.|Independent|examination|fees| |2025|2024| |£|£| |Fees|payable|to|the|independent examiner|for:| |Independent|examination|of the|financial|statements|1,900|1,800|

----- End of picture text -----

' 15. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |Wages|and|salaries|542,395|495,271| |Social|security|costs|30,540|30,245| |Employer contributions|to|pension|plans|7,363|6,543| |580,298|532,059|

----- End of picture text -----

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |The average|head|count of employees during the year was 42|(2024:|39). The average|number|of| |full-time|equivalent employees|during|the year|is|analysed|as|follows:| |2025|2024| |Admin|staff|No.|42|No.|39|

----- End of picture text -----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

;

16. Trustee remuneration and expenses

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

.

Page 20

Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2025

17. Tangible fixed assets

Fixtures and Motor
fittings vehicles Equipment Total
£ £ £ £
Cost
At 1 April 2024 7,127 13,295 13,338 33,760
Additions
Disposals		 -
-		 119,850
-		 1,854
(3,846)		 121,704
(3,846)
At 31 March 2025 7,127 133,145 11,346 151,618
Depreciation
At 1 April 2024 4,920 5,867 8,673 19,460
Charge fortheyear 221 16,838 1,446 18,505
Disposals - - (2,890) (2,890)
At 31 March 2025 5,141 22,705 7,229 35,075
Carrying amount
At 31 March 2025 1,986 110,440 4,117 116,543
At 31 March 2024 2,207 7,428 4,665 14,300
18. Stocks
2025 2024
£ £
Raw materials and consumables - 3,079
19. Debtors
2025 2024
£ £
Prepayments and accrued income 7,894 6,433
Other debtors 23,740 36,781
31,634 43,214
20. Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 3,335 2,875
Social security and othertaxes 7,673 §,292
Other creditors 1,423 1,423
12,431 9,590

Page 21

;

Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 March 2025

$e

21. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £7,363 (2024: £6,543).

22. Analysis of charitable funds

Unrestricted funds

,

Unrestricted funds
At
At 31 March
1 April 2024 Income Expenditure 2025
£ £ £ £
Unrestricted funds 286,819 248,752 (226,689) 308,882
At At 31 March
1 April 2023 Income Expenditure 2024
£ £ £ £
Unrestricted funds 281,948 199,627 (194,756) 286,819
Restricted funds
At At 31 March
1 April 2024 income Expenditure 2025
£ £ £ £
Market Drayton Self Help Group 276 - - 276
Whitchurch SelfHelp Group 60 - - 60
Calmer Cafe
Outreach
Telephone Support
BereavementSupport
A&E
Support
Sanctuary Funding
TRIM - Co-ordinator
HEP EqualitiesOswestry
Outreach Dual Diagnosis
Wellbeing Vehicle
IAPTTelephone
WinterSupport
Training
Peer Support
Allotment
Yoga		 4,860
50,914
8,988
7,666
35,164
88,994
783
2,003
124,590
6,576
13,026
16,265
16,378
10,455
-
-		 19,886
45,460
34,020
39,973
19,950
212,307
2,465
-
107,563
15,500
-
-
-
-
523
500		 (13,522)
(56,352)
(20,553)
(22,102)
(25,157)
(230,810)
-
(2,003)
(173,764)
(40)
(13,026)
-
(3,322)
(10,455)
(523)
(360)		 11,224
40,022
22,455
25,537
29,957
70,491
3,248
-
58,389
22,036
-
16,265
13,056
-
-
140
386,998 498,147 (571,989) 313,156

Page 22

Shropshire Mental Health Support Limited Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

At At 31 March
1 April 2023 Income Expenditure 2024
£ £ £ £
Market Drayton Self Help Group 276 - - 276
Whitchurch Self Help Group 60 - - 60
CalmerCafe 7,594 18,979 (21,713) 4,860
Outreach
Telephone Support		 38,656
1,152		 43,387
32,638		 (31,129)
(24,802)		 50,914
8,988
Bereavement Support 7,285 23,896 (23,515) 7,666
A&E
Support		 9,458 44,550 (18,844) 35,164
Sanctuary Funding 151,123 202,532 (264,661) 88,994
TRIM - Co-ordinator 54,201 275 (53,693) 783
HEP Equalities Oswestry 12,981 - (10,978) 2,003
Outreach Dual Diagnosis 70,782 102,600 (48,792) 124,590
Wellbeing Vehicle 19,161 10,000 (22,585) 6,576
IAPTTelephone 22,812 - (9,786) 13,026
Winter Support 6,582 15,000 (5,317) 16,265
Training
Peer Support		 16,554
10,455		 -
-		 (176)
-		 16,378
10,455
429,132 493,857 (535,991) 386,998

The restricted fund balance of £313,156 as at 31 March 2025 consists of the following sub-funds:

Market Drayton Self Help Group

Located within the North Shropshire Town, the Market Drayton Group is a peer support element of the charity that is hosted within a community hall on a weekly basis. Many activities and elements are supported within the peer support setting.

Whitchurch Self Help Group

.

Located within the North Shropshire Town, the Whitchurch Group is a peer support element of the charity that is hosted within a community hall on a weekly basis. Many activities and elements are supported within the peer support setting.

Calmer Cafe

Calmer Cafe is a crisis cafe model, this allows a drop-in service and instant de-escalation of crisis, with support tailored around the person. The atmosphere is that of a coffee shop, with a host of beverages being served free of charge to those with support needs. The service is commissioned initially for 3 years, from March 2020 until March 2023.

Outreach

Assertive outreach enables the: service provision of 2 key workers, who in coordination with the Crisis team and CMHT, provide support to the person within their own home and environment, allowing a stabilising and empowering effect. The outreach is short and targeted over approximately 6 weeks.

Telephone Support

The telephone support service operates 24 hours per day, it provides immediate support For those with mental health support needs. The service takes referrals from Crisis Team, Access Team, GP's, Social Workers and Self Referrals. The service provides a service that makes calls at pre

Page 23

Shropshire Mental Health Support Limited

Company Limited by Guarantee Notes to the Financial Statements (continuea)

Year ended 31 March 2025

----- Start of picture text -----
ee
----- End of picture text -----

arranged times, welfare checks on those who may be at risk and receives calls which are prearranged or when support is needed.

Bereavement Support

The Bereavement support service is to support people who have been bereaved by suicide or sudden or unexplained death.

A & E Support

A & E Outreach service was started to support people who may present to A & E to seek support with their mental health, so rather than be in the A & E environment, people can be referred to us for support.

Sanctuary Funding

The Sanctuary is commissioned by Shropshire CCG to provide an alternative to $136 of the MHA, ; acting as a prime suicide prevention service that is assertive in its actions. The service is open from 1700hrs until O900hrs every day of the year, with service extensions on Saturday and Sunday. Sanctuary is commissioned on a 1 year contract each year by the CCG, upon review of key performance indicators. SWARS/TRIM - Co-ordinator The SWARS Co-ordinator co-ordinates the service, which provides structured support for people who have been affected by trauma, it's aim is to provide bespoke support for people experiencing trauma which enables them to continue to work. It supports the three hospitals and the council. The co-ordinator will ensure that the process is followed once a referral comes through and will often visit the place of work to carry out support sessions and/or arrange for other practitioners to attend alongside.

Outreach Dual Diagnosis

Dual Diagnosis team is a Social Worker led service, with the charities own social worker working with Shropshire Councils mental health social work team within Redwoods Hospital. The roleof the service is to take direct referrals from our social worker to the team of outreach support worker, who provide direct support to those being discharged from Redwoods Hospital. The support being provided includes help with money management, medication management, accessing services within the community and other activities that enable former patients to maintain their tenancy and become an active part of their local community as they grow in confidence.

Wellbeing Vehicle

The Wellbeing Vehicle was purchased in December 2024, this vehicle is the replacement for the second-hand interim vehicle. The new vehicle will provide services to the hardest to reach in the community and also raise the profile of the charity at the same time. It is envisaged that this vehicle will last beyond 10 years of service. Over 70 percent of the population within Shropshire live more than 45 minutes walk from a local library, this highlights the rural nature of the county and need for extensive outreach that is projected with this vehicle.

Page 24

Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Financial Statements (continueq)

Year ended 31 March 2025

Training

Training of the staff and volunteers is of upmost importance, ensuring ail of the skill sets are maintained to the highest levels. Supporting someone in crisis is unpredictable and demanding, thus our skills must match the high demands being placed upon our staff. The training is monitored by the ICB to ensure we meet the standards for commissioning.

Yoga

The yoga group is run and coordinated by a local volunteer, providing sessions that support all levels of ability. The sessions are designed to provide those using the services with an alternative source of stress reduction, intruding everyone to loca! providers for them to source additional support if needed.

23. Analysis of net assets between funds

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Funds| |Funds|Funds|2025| |£|£|£| |Tangible|fixed|assets|116,544|-|116,544| |Current assets|204,770|313,156|517,926| |Creditors|less|than|1|year|(12,432)|-|(12,432)| |Net assets|308,882|313,156|622,038| |Unrestricted|Restricted|Total|Funds| |Funds|Funds|2024| |£|£|£| |Tangible|fixed|assets|14,300|-|14,300| |Current assets|282,109|386,998|669,107| |Creditors|less|than|1|year|(9,590)|-|(9,590)| |Net assets|286,819|386,998|673,817| |24.|Analysis|of changes|in|net debt|

----- End of picture text -----

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |At| |At|1|Apr 2024|Cashflows|31|Mar 2025| |£|£|£| |Cash|at|bank and|in|hand|622,814|(136,522)|486,292|

----- End of picture text -----

|

Page 25

Shropshire Mental Health Support Limited

Company Limited by Guarantee

Management Information Year ended 31 March 2025

The following pages do not form part of the financial statements.

Page 26

Shropshire Mental Health Support Limited

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2025

2025 2024
£ £
2025 2024
£ £
Income and endowments
Donations and legacies
Donations and legacies 81,064 41,415
Charitable activities
Shop income 77,671 70,903
Grant income 562,555 565,186
Sundry income - 4,890
640,226 640,979
Othertrading activities
Sponsorships 1,200 341
Fundraising events 14,260 321
15,460 662
Investment income
Bank interest receivable 10,149 10,428
Totalincome 746,899 693,484

Page 27

Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

$$eesYear ended 31 March 2025

----- Start of picture text -----
2025 2024
£ £
Costs of raising donations and legacies
Fundraising event costs
Fundraising event costs (8,149) -
Costs of raising donations and legacies (8,149) _-
----- End of picture text -----

Page 28

Shropshire Mental Health Support Limited

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities (continue)

Year ended 31 March 2025

2025 2024
£ £
Expenditureon charitable activities
Main costs
Activities undertaken directly
Wagesand social security (519,475) (476,111)
Employer's NIC (29,273) (29,132)
Pension costs (7,009) (6,215)
Travel and volunteerexpenses (18,470) (20,318)
Telephone (9,137) (7,560)
Sundries (5,362) (6,259)
Groups and activities (360) (2,560)
Subscriptions (287) (787)
(589,373) (548,942)
Supportcosts
Rentand rates (36,667) (41,897)
Advertising (266) (1,070)
Light& heat (15,089) (15,272)
Equipmentand repairs (7,024) (6,499)
Insurance (5,575) (4,335)
Postage, stationery and photocopier (3,819) (3,202)
Legal and professional fees (2,365) (2,365)
Accountancyand payroll costs
Websitecosts		 (5,388)
(11,513)		 (4,436)
(4,064)
Depreciation and impairment (18,505) (4,254)
Bank charges (962) (1,187)
Training (616) -
Cleaning (1,006) (1,459)
Motorexpenses (5,413) (9,372)
(114,208) (99,412)
Shop costs
Activities undertaken directly
Opening stock (3,079) (7,540)
Purchases
Closing stock		 (58,923)
-		 (56,494)
3,079
Wages and social security (22,920) (19,160)
Employer's NIC (1,267) (1,113)
Pension costs (354) (328)
Travel and volunteerexpenses (139) (131)
Loss on disposal ofassets (91) -
Sundries (175) (706)
(86,948) (82,393)
Expenditureoncharitableactivities (790,529) (730,747)