2021-03-31-accounts

Charity Number: 1007625 Company Number: 02193270

Leeds Mind

(A Company Limited by Guarantee) Annual Report and Financial Statements

For the year ended 31 March 2021

Affiliated to Mind www.leedsmind.org.uk Registered Charity - Number 1007625 Registered in England - Number 02193270

Registered Office: Clarence House 11 Clarence Road Horsforth Leeds LS18 4LB

Leeds Mind

Contents

Page

Charity Information .......................................................................................... 1 Report of the Trustees ....................................................................................... 2 Independent Auditor’s Report ........................................................................... 10 Statement of Financial Activities ....................................................................... 14 Balance Sheet ................................................................................................ 15 Statement of Cash Flows ............................................................................... 16 Notes to the Financial Statements ..................................................................... 17

Leeds Mind

Charity Information

Trustees	Linda Grant	Chair
	Paul Cunningham	Deputy Chair
	Edward Bellamy
	Sarah Bronsdon
	David Gee	Treasurer
	Andy Graham
	Bev Harrison
	Toby Rake
	Rebecca Lasseko
	Luke Barrett
	Sarah Moore
Company Secretary	Helen Kemp
The members of the senior leadership	team at 31 March 2021	were:
	Helen Kemp	Chief Executive
	Jo Sutcliffe	Human Resources Manager
	Uzma Younus	Finance Manager
	Kate Goldring	Business Development Director
	Lucy Hancock	Operations Director
Charity number	1007625
Company number	02193270
Principal and registered office	Clarence House
	11 Clarence Road
	Horsforth
	Leeds
	LS18 4LB
Auditor	Garbutt & Elliott Audit	Limited
	33 Park Place
	Leeds
	LS1 2RY
Bankers	Unity Trust Bank
	Four Brindley Place
	Birmingham
	B1 2JB

1

Leeds Mind

Report of the Trustees for the year ended 31 March 2021

The Trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31 March 2021, the annual report is also prepared to meet the requirements for a Directors’ report and Financial Statements for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their Financial Statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Reference and Administrative Details

The Charity Information page forms part of this report.

Structure, Governance and Management

Leeds Mind was founded in 1972. The company is incorporated under The Companies Act as a company limited by guarantee and is governed by a memorandum and articles of association which outline the objects and powers of the company. The company is a registered charity and operates as a non-profit making organisation.

As a company limited by guarantee Leeds Mind has no share capital. Leeds Mind is affiliated to Mind - The National Association for Mental Health (NAMH). Mind assures the organisational quality of the network by using the robust quality assurance framework, the Mind Quality Mark. Leeds Mind was assessed against this Quality Mark in March 2018 and the review team found that we had met the requirements in all twenty four of the standards. There is now an annual self-assessment against these standards to ensure that all the quality markers are kept up to date. The next full assessment will be in Autumn 2022.

All Directors of the company are also Trustees of the charity and there are no other Trustees. The Trustees who served during the period under review are set out on page 1. Directors and Trustees of the charity are appointed in accordance with the articles of association. Trustees retire at the end of their tenure which is for an initial period of three years at the Annual General Meeting and are eligible for a further two re-elections.

The Board of Trustees, the governing body of the organisation, is composed of up to 18 elected members who are both Trustees of the charity and Directors of the company, there are currently eleven Trustees. The Board meets quarterly and the senior leadership team attend the meetings for accountability and reporting purposes. There are four committees of the Board which meet quarterly throughout the year and they are responsible for Finance, Quality and Performance, People Development and Business Development. A Remuneration Committee meets annually to review the salaries of the senior leadership team.

The Board generally seeks to recruit members who, as well as having the required skills for the governance of a charity, also have lived experience of mental health difficulties.

New Trustees are given an overview of the organisation by the Chief Executive. This covers: the duties of Board members, funding sources, the structure of the organisation, and plans for the current year and beyond. All new Trustees attend the Leeds Mind Induction and they are also offered a general tour of the different services and their premises. External training in the role of Trustees is provided as necessary.

The Board agrees the strategy and direction of Leeds Mind, and delegates the day-to-day management of the organisation and the provision of services to paid staff and volunteers who work under the authority of the Chief Executive and the senior leadership team.

All staff, including the senior leadership team are paid on the NJC pay scales. Pay levels are benchmarked regularly against other providers and similar roles in Leeds. Any changes to grading are agreed by the People Development committee of the Board.

2

Leeds Mind

Report of the Trustees for the year ended 31 March 2021 (continued)

Risk management

The Trustees have carried out ongoing assessments of the company’s activities setting out the major opportunities available to the company and the risks to which it is exposed. These risks are identified in the risk register and are risk assessed.

The principal risks and uncertainties faced by the charity at the time of writing are as follows:

• The short term nature of some statutory funding which leads to uncertainty for both the staff and the organisation.

• The reduction in voluntary income due to the COVID pandemic which has led to the cancellation or postponement of mass participation events.

• Reputational risk associated with the Mind brand.

• Non-compliance with safeguarding processes and procedures. There is a safeguarding practice group that meets regularly and a safeguarding expert has been co-opted onto the Quality and Performance committee as mitigations against this risk.

The Trustees have considered their responsibilities under legislation including health and safety, employment law and safeguarding. Systems and procedures have been implemented to manage specific risks that have been identified, including training for all appropriate persons as necessary. A risk appetite statement is agreed by the Trustees annually.

Objectives and Activities

Leeds Mind is a registered charity. The charity’s objectives as set out in the memorandum and articles of association are to promote the preservation of good mental health and to relieve the needs of people with mental health difficulties by working to increase the understanding of mental health. The area of benefit is Yorkshire.

The aims, objectives and activities of the charity are reviewed regularly, and achievements assessed. When reviewing these and in planning future activities, the Trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The current strategy runs for three years from 2019 to 2022. This strategy sets out three strategic objectives; we will make mental health everyone’s business, we will be person centred and responsive and we will thrive and innovate.

During the year to 31 March 2021 services were delivered in the following areas; Employment, Peer Support, Counselling, Befriending, Suicide Bereavement, Creative Arts, Social Prescribing and Leeds Mind is a strategic partner in the Leeds community based mental wellbeing service, Live Well Leeds.

The employment service, which operates under the name of WorkPlace Leeds, supports clients in finding paid work, training and education, volunteering and work placements. Support and advocacy are also provided to enable people in work to retain their jobs through the job retention service. An IT training suite helps people gain appropriate skills. These services are delivered in close collaboration with the Leeds clinical commissioning group, the Leeds and York Partnership NHS Trust and Leeds City Council and also supports wider partnership working across Leeds.

Our peer support service offers skills workshops and courses, support groups and activity groups to help people develop skills to better manage their mental health. They are delivered by a team of staff and volunteers who have their own lived experience of mental health difficulties. Peer support is delivered both in the community and in statutory settings.

We deliver the Leeds Suicide Bereavement Service and the West Yorkshire and Harrogate Suicide Bereavement Service, a postvention service hosted in partnership with Leeds Survivor Led Crisis Service. The service works with all people who have been affected by suicide in their lives.

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Leeds Mind

Report of the Trustees for the year ended 31 March 2021 (continued)

Objectives and Activities (continued)

Our counselling service offers one to one support through an affordable route or through private practice. The private practice sessions fund the low cost sessions. The service is delivered by volunteer and paid counsellors all offering a person centred approach.

The befriending services offers a one to one service for people over fifty living in Leeds who are suffering with mental health difficulties.

The creative arts service is based at Inkwell; a safe, creative and accessible space where passion and skills entwine, challenging the stigma of mental health and celebrating the diversity of its participants. It seeks to engage, stimulate and absorb all abilities through creative activity. Users develop life skills such as teamwork and problem solving leading to increased confidence and improved wellbeing.

Social Prescribing is an alternative to a medical prescription and is a community based intervention. The services offer people the opportunity to improve and enhance their day to day lives by connecting them to groups and services within their local community. Leeds Mind is a lead delivery partner in the city wide service Linking Leeds.

Live Well Leeds is a community based wellbeing service in Leeds. The service is led by Touchstone with Leeds Mind as a strategic partner delivering one to one and group work across the City.

Performance reports are provided on a regular basis to the commissioners of the services, demonstrating how the funds are used to make a difference to people using our services. The focus is on recovery and community engagement, and there are regular reviews on the best tools to measure client journeys. The Outcome Star, Work Star and the Warwick-Edinburgh Mental Wellbeing Scale (WEMWBS) are key measurement tools.

We continue to deliver high quality training to a wide range of employers. We deliver the accredited Mental Health First Aid and also bespoke courses to improve the mental health and wellbeing in the workplace.

We are an active member of Forums Central, the alliance of all voluntary sector organisations in Leeds. We are also the Mindful Employer lead for Leeds and coordinate an active network of employers in the City with the aim of fostering positive attitudes to mental health in the workplace.

Staff and volunteers

We would like to record our thanks to the highly skilled staff team who show so much dedication and commitment to their work and to Leeds Mind.

We are also very fortunate to work with around 80 excellent and committed volunteers, in addition to our Trustees. They are active all around the organisation but particularly so at Inkwell and in our Befriending, Peer Support, Counselling, Social Groups and Administration services. Without their continued support it would not be possible to continue to offer the same high level of service. We are proud to have achieved the Investors in Volunteers standard reflecting the support and opportunities we provide to our volunteers.

Leeds Mind has robust recruitment processes, including the use of Disclosure and Barring Service checks for staff and volunteers.

Applications for employment by disabled persons are always fully considered and it is a desirable characteristic for employees to have lived experience of mental health difficulties in all our job advertisements. In the event of an employee becoming disabled then every effort is made to ensure that their employment can continue through putting into place reasonable adjustments.

4

Leeds Mind

Report of the Trustees for the year ended 31 March 2021 (continued)

Staff and volunteers (continued)

Leeds Mind places considerable value on the involvement of employees and volunteers and has continued to keep them informed on matters affecting them and the organisation. This is achieved through a monthly newsletter, three whole organisation staff meetings each year, volunteer forums and monthly team meetings. A Wellbeing Group ensures and promotes the wellbeing of all our staff and volunteers. This has been particularly important during the last year when staff have been working remotely and more initiatives have been put in place to ensure staff and volunteers feel supported and part of Leeds Mind.

Achievements and performance

The last year has been dominated by the COVID pandemic. Our staff all moved to working remotely at the end of March 2020 and all our services changed from face to face support to virtual through the telephone and different media platforms including WhatsApp, Zoom and Teams. Demand for services was low at the start of the year in line with all mental health services but this has gradually increased during the year due to the impact the pandemic has had on mental health. We have offered both one to one and group support throughout the period with an increase in face to face support towards the end of the year. The Inkwell building including the café has remained closed throughout the period but the staff have been able to deliver art workshops in the community. The pandemic has also had a significant impact on our levels of voluntary income due to the cancellation of mass participation events. Despite the difficulties in the year our services have all remained open and we have supported over 3,000 people during the year and we have set up new services to respond to demand. We continue to be a key partner in the delivery of community mental health services in Leeds and provide input into various city wide strategic groups. Our clients overwhelmingly say that their experience of Leeds Mind is positive with the majority saying that they would recommend Leeds Mind to family and friends. Feedback from clients included ‘I feel as though someone is listening to me’, ‘I honestly don’t know where I would be without this help’ and ‘this is a brilliant service.’

This was the second year of the delivery of our strategic plan 2019 – 2022 and our business planning and priorities were based around our three strategic objectives:

1. We will make mental health everyone’s business – by raising awareness and reducing stigma around mental health and putting Leeds Mind at the heart of mental health in the City.

We have done this by :

• • Working with over 3,000 people across the City.

• Developing a marketing and communications strategy to streamline all our communications and ensure consistent messaging. We have increased our reach through social media and newspaper, tv and radio.

• Holding a successful week long virtual Mindful Employer conference attended by 597 delegates and we had 322 new network members.

• Developing our virtual workplace wellbeing offer through our Help for Employers package in response to the pandemic to deliver online training.

• Delivering a Mentally Healthy Universities programme in conjunction with Leeds Beckett University.

2. We will be person centred and responsive – by putting people at the centre of our organisation, delivering high quality and inclusive support through understanding the needs of our communities.

5

Leeds Mind

Report of the Trustees for the year ended 31 March 2021 (continued)

Achievements and performance (continued)

We have done this by :

• Embedding client involvement through our Impact Group, ensuring that people using our services are part of shaping and developing our organisation. Our client engagement group has met regularly and they have fed into the development of the website and overall communications.

• Establishing the Equality, Diversity and Inclusion Group and celebrated events such as Pride and Black History month. We have undertaken an external audit to help us establish an action plan.

• Delivering new services including Young black Minds, a grief and loss line across West Yorkshire and Harrogate and embedded an Individual Placement and Support (IPS) service within WorkPlace Leeds.

• Appointing a co-opted member of the Board with safeguarding expertise to enable us to continue to deliver excellent safeguarding practice.

3. We will thrive and innovate – by ensuring we are here for the long term through our forward thinking approach to services.

We have done this by:

• Maximising our voluntary income through the pandemic through new and innovative campaigns and events.

• Successfully applying for COVID relief funds to bridge the shortfall in voluntary income and enable us to continue delivering our self-commissioned services.

• Developing a virtual offer across all our services.

• Monitoring our outcomes to demonstrate the difference we make and producing an Impact Report for the first time.

• Entering into a memorandum of understanding with Mind in Bradford to work across West Yorkshire under the operating name of West Yorkshire Mind.

Support for Leeds Mind

We are delighted that so many individuals and organisations have chosen to make Leeds Mind the beneficiary of their fundraising. The donations enable us to progress projects which otherwise we could not fund and in particular support our programme of activities led by volunteers.

Leeds Mind could not exist without funding from our commissioners, trusts, individual donors, companies and other associations and we are grateful all for their support for our vital work.

Fundraising

Section 162a of the Charities Act 2011 requires charities to make a statement regarding fundraising activities. Fundraising is defined as ‘soliciting or otherwise procuring money or other property for charitable purposes. All amounts raised through fundraising in the year are presented within ‘Donations and legacies’ which includes donations from individual supporters, corporate supporters and legacies. We are extremely grateful to everyone who has donated or participated in events.

Leeds Mind does not use professional fundraisers, commercial participators or third parties to fundraise on our behalf. The day to day management of all income generated is managed internally by the staff team who act under authority delegated by the Trustees.

The charity is voluntarily bound to be regulated by the Fundraising Regulator and pays the appropriate levy. Leeds Mind complies with the Code of Fundraising Practice set out by the Fundraising Regulator.

We have not received any complaints in relation to our fundraising practice for the year under review.

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Leeds Mind

Report of the Trustees for the year ended 31 March 2021 (continued)

Financial Review

Total income for the year was £2,849,720 (2020: £2,841,324), an increase of 0.3%. Income from general donations has fallen from £425K to £223k due to the pandemic however we have had support from The Julia and Hans Rausing Trust (£55k), the Job Retention Scheme brought in income of £34k and we were assisted by a Leeds City Council small business COVID grant of £18k. Funding from National Mind totalled £115k.

Expenditure in the year decreased to £2,843,269 (2020: £2,978,708), a decrease of 4.5%. Fundraising costs were down by £13k and sub-contractor costs reduced by £60k due to the end of the Connect for Health contract. The restrictions of the pandemic also lead to reductions in staff travel / training of £33k, volunteer costs £8k, client activities £21k and office costs of £33k. IT costs however increased by £19k which related in part to setting all staff up to work from home.

Overall Leeds Mind shows a surplus for the year of £6,524 (2020: deficit £137,593) which is made up of £20,364 surplus in unrestricted funds and £13,840 deficit in restricted funds.

Principal Funding Sources

The main funding sources are the NHS in Leeds through the Clinical Commissioning Group and Public Health within Leeds City Council (LCC). Leeds Mind works closely with its commissioners and is grateful for their continuing support in a very difficult financial climate.

Fixed Assets and Investments

The movements in fixed assets during the year are set out in note 10 to the financial statements. The Trustees have agreed that temporarily surplus funds should be invested in short term low-risk accounts with the highest possible rates of interest in the current climate. All investments are held in cash and there are no long term investments (over 12 months). Cash balances are reviewed by the Finance Committee regularly.

Reserves Policy

Leeds Mind maintains an unrestricted cash reserve to cover any potential funding shortfall between the costs identified in the annual budget and the corresponding fundraising target for the year, the potential costs of staff notice and redundancy for a majority of staffing, the costs of leases on equipment, and any other short-term liabilities.

For 2020-21 the unrestricted reserves requirement is calculated as around £622k, with £643k being held at 31 March 2021. Leeds Mind holds a designated reserve for ‘inward investment’ created by the Trustees to fund pilot projects or to continue projects where a gap in funding occurs.

In the event of closedown, Leeds Mind would cover all other closedown costs through liquidation of fixed assets in particular the Clarence House and De Lacey House buildings. This is expected to realise sufficient cash to cover all remaining liabilities.

Leeds Mind maintains sufficient cash at the bank to cover unrestricted reserves, restricted funds and deferred credit liabilities.

7

Leeds Mind

Report of the Trustees for the year ended 31 March 2021 (continued)

Plans for the Future

Next year is the last year of our strategic plan. We have held planning sessions with all the services and with the trustees which will inform the business plan.

The COVID-19 pandemic is still very much with us and this has delayed some of the workstreams we had hoped to start during this financial year into 2021/22. We are still feeling the impact on our voluntary income and this has been reflected in the budgets. It is important that we take some of the positives from the last year to inform future working practice for example a hybrid way of working with our clients and a more agile working environment for staff.

Our strategic plan 2019–2022 sets out our objectives under three headings and forms the basis for business planning across Leeds Mind. The main objectives for 2021/22 are set out below:

1. We will make mental health everyone’s business – by raising awareness and reducing stigma around mental health and putting Leeds Mind at the heart of mental health in the City.

We will do this by :

• Working with more people across the City with a focus on those people within the most deprived areas.

• Embedding our workplace wellbeing offer through the Help for Employers package.

• Building on the success of the Mindful Employer conference we will recruit more steering group members and expand the network to promote positive attitudes to mental health in the workplace.

• Launch our new website and communications using the new Mind branding which is more accessible and inclusive.

2. We will be person centred and responsive – by putting people at the centre of our organisation, delivering high quality and inclusive support through understanding the needs of our communities.

We will do this by :

• Continuing to embed client involvement ensuring that people using our services are part of shaping and developing our organisation through our Impact group.

• Developing our children and young people’s workstream to increase the services we offer and the number of people we work with.

• Create an action plan following our audit from the National Centre of Diversity to embed an inclusive culture through our Equality and Diversity workstream working with staff, volunteers and clients. This will include appointing additional members to the Board of trustees to diversify the leadership.

• Offer both virtual and face to face support for clients based upon their preference and need.

• − Developing our creative community offer.

3. We will thrive and innovate – by ensuring we are here for the long term through our forward thinking approach to services.

We will do this by:

• Implement agile working across Leeds Mind balancing the needs of employees, clients and the organisation.

• Increasing income through tendering for statutory contracts and rebuilding our voluntary income.

• Building on our collaboration with Mind in Bradford to promote our services across West Yorkshire under the operating name of West Yorkshire Mind.

• − Monitoring our outcomes to demonstrate the difference we make to the people of Leeds.

• Ensure the efficient use of all our resources including IT and property.

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Leeds Mind

Report of the Trustees for the year ended 31 March 2021 (continued)

Statement of the Responsibilities of the Trustees

Company law requires the Board to prepare financial statements for each financial period, which give a true and fair view of the state of affairs of the charitable company as at the end of the financial period and of the surplus or deficit of the charitable company for that period.

In preparing those financial statements the Board is required to:

• Select suitable accounting policies and then apply them consistently;

• Make judgements and estimates that are reasonable and prudent; and

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to the auditor

The trustees of the company who held office at the date of approval of this annual report confirm that:

• so far as they are aware, there is no relevant audit information, information needed by the company’s auditors in connection with preparing their report, of which the charitable company’s auditors are unaware; and

• they have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charitable company’s auditors are aware of this information.

Auditor

Garbutt & Elliott Audit Limited has indicated its willingness to be re-appointed at the annual general meeting.

Small Company Rules

This report has been prepared in accordance with the special provisions of Part 15 of the Companies 18/10/2021 Act 2006 relating to small companies. It was approved by the Board of Trustees on …………… and signed on its behalf by:

Linda Grant Chair of Trustees

9

Leeds Mind

Independent Auditor’s Report to the Members of Leeds Mind

Opinion

We have audited the financial statements of Leeds Mind for the year ended 31 March 2021 which comprise the statement of financial activities, the balance sheet, the cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and UK Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (UK Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• give a true and fair view of the state of the Charitable Company’s affairs as at 31 March 2021 and of its income and expenditure for the year then ended;

• have been properly prepared in accordance with UK Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charitable Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

10

Leeds Mind

Independent Auditor’s Report to the Members of Leeds Mind

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Trustees’ report (incorporating the strategic report and the Directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Trustees’ report (incorporating the strategic report and the Directors’ report) has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us;

• the financial statements are not in agreement with the accounting records and returns;

• certain disclosures of Trustees’ remuneration specified by law are not made; or

• we have not obtained all the information and explanations necessary for the purposes of our audit.

Responsibilities of the Trustees

As explained more fully in the Trustees’ responsibilities statement, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was capable of identifying irregularities, including fraud

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the trustees/directors and other management, and from inspection of the charitable company’s regulatory and legal correspondence. We discussed with the trustees and other management the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance during the audit.

11

Leeds Mind

Independent Auditor’s Report to the Members of Leeds Mind

The charitable company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies and charities legislation), pensions legislation, taxation legislation and further laws and regulations that could indirectly affect the financial statements, comprising data protection, health and safety, safeguarding and employment legislation, and, in the current climate, Covid regulations. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the trustees and other management and inspection of regulatory and legal correspondence, if any. These procedures did not identify any potentially material actual or suspected non-compliance.

To identify risks of material misstatement due to fraud we considered the opportunities and incentives and pressures that may exist within the charitable company to commit fraud. Our risk assessment procedures included: enquiry of trustees and other management to understand the high level policies and procedures in place to prevent and detect fraud, reading Board minutes and considering performance targets and incentive schemes in place for management. We communicated identified fraud risks throughout our team and remained alert to any indications of fraud during the audit.

As a result of these procedures we identified the greatest potential for fraud in the following areas:

• income recognition and in particular the risk that income is recognised in the wrong reporting period; and

• subjective accounting estimates.

Both fraud risks arise due to a potential desire to present the financial statements in a differing light.

As required by auditing standards we also identified and addressed the risk of management override of controls.

We performed the following procedures to address the risks of fraud identified:

• identifying and testing high risk journal entries through vouching the entries to supporting documentation;

• assessing significant accounting estimates for bias; and

• testing the recognition of income and in particular that it was appropriately recognised or deferred.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect noncompliance with all laws and regulations.

12

Leeds Mind

Independent Auditor’s Report to the Members of Leeds Mind

Use of our report

This report is made solely to the Charitable Company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charitable Company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charitable Company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Garbutt & Elliott Audit Ltd.

18/10/2021

Alan Sidebottom Senior Statutory Auditor For and on behalf of Garbutt & Elliott Audit Limited Statutory Auditor

…………………………

33 Park Place Leeds LS1 2RY

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Leeds Mind

Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 March 2021

	Note	Unrestricted	Restricted	Total funds	Unrestricted	Restricted	Total funds
		funds	funds	2021	funds	funds	2020
		£	£	£	£	£	£
Income from:
Donations and legacies	2	257,325	300,876	558,201	424,782	115,456	540,238
Charitable activities	3	2,242,809	38,331	2,281,140	2,252,606	-	2,252,606
Other trading activities	4	8,315	-	8,315	37,468	-	37,468
Investment income – bank interest		2,064	-	2,064	11,012	-	11,012
Total income		2,510,513	339,207	2,849,720	2,725,868	115,456	2,841,324
Expenditure on:
Fundraising	5	105,161	-	105,161	118,555	-	118,555
Charitable activities	6	2,385,061	353,047	2,738,108	2,714,830	145,323	2,860,153
Total expenditure		2,490,222	353,047	2,843,269	2,833,385	145,323	2,978,708
Net income/(expenditure) for the year before other recognised gains/(losses)	8	20,291	(13,840)	6,451	(107,517)	(29,867)	(137,384)
Realised and unrealisedgains/ (losses)on investments	12	73	-	73	(209)	-	(209)
Net movement in funds		20,364	(13,840)	6,524	(107,726)	(29,867)	(137,593)
Total funds brought forward	15	1,222,109	68,710	1,290,819	1,329,835	98,577	1,428,412
Total funds carried forward	15	1,242,473	54,870	1,297,343	1,222,109	68,710	1,290,819

The Statement of Financial Activities complies with the requirements for an income and expenditure account under the Companies Act 2006 and includes all gains and losses recognised in the year .

All income and expenditure derive from continuing activities.

The notes on pages 17 to 31 form part of these financial statements.

14

Leeds Mind

Balance Sheet as at 31 March 2021

		2021	2021	2020	2020
	Note	£	£	£	£
Fixed Assets
Tangible assets	10		399,470		433,791
Current Assets
Debtors and prepayments	11	424,204		321,647
Investments	12	294		221
Cash at bank and in hand		851,671		868,445
		1,276,169		1,190,313
Creditors
Amounts fallingdue within oneyear	13	(378,296)		(333,285)
Net Current Assets			897,873		857,028
Net Assets			1,297,343		1,290,819
Funds
Restricted funds	15		54,870		68,710
Unrestricted funds:
Designated funds	15	599,470		633,791
General funds	15	643,003		588,318
Total unrestricted funds		1,242,473			1,222,109
Total Funds			1,297,343		1,290,819

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and were approved by the Board on ………………… and signed on its behalf. 18/10/2021

Linda Grant

Chair of Trustees

The notes on pages 17 to 31 form part of these financial statements.

Company registration number: 02193270

15

Leeds Mind

Statement of Cash Flows for the Year Ended 31 March 2021

		2021	2020
	Note	£	£
Cash flows from operating activities
Net cash (used in) / provided by operating activities	21	(18,838)	(319,276)
Cash flows from investing activities
Dividends and interest from investments		2,064	11,012
Net cash (used in) / provided by investing activities		2,064	11,012
Change in cash and cash equivalents in the year		(16,774)	(308,264)
Cash and cash equivalents at the beginning of the year		868,445	1,176,709
Cash and cash equivalents at the end of the year		851,671	868,445

16

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Company Information

Leeds Mind is a Company Limited by Guarantee and is also a registered charity. The registered office is Clarence House, 11 Clarence Road, Horsforth, Leeds, LS18 4LB.

Each member of the company has undertaken to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of it being wound up while he or she is a member, or within one year after he or she ceases to be a member.

Basis of preparation of the financial statements

The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their Financial Statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Companies Act 2006 and the Charities Act 2011.

Leeds Mind meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The Trustees have prepared financial projections that are being regularly revised to take into account the current economic climate, particularly in respect of the ongoing uncertain situation arising from Covid-19 and its potential impact on the sources of income and planned expenditure. When considered alongside cash reserves and contingency plans established to manage cash flows in the event that income streams are reduced, these projections demonstrate that the Trustees have a reasonable expectation that adequate financial resources are available to enable the charity to continue in operational existence for the foreseeable future, and not less than 12 months from the date of approval of the financial statements. Consequently the financial statements have been prepared on the basis that the charity is a going concern.

Income

Income is included in the Statement of Financial Activities (“SoFA”) when the charity has established entitlement and the amount can be quantified with reasonable accuracy.

Donations and legacies, which include grants, are included in the SoFA when it is probable that the funds will be received and that they can be measured with sufficient reliability.

Grants, including grants for the purchase of fixed assets, are recognised in full in the SoFA in the period in which they are receivable.

The value of services provided by volunteers is not included.

Trading and investment income is accounted for on an accruals basis.

Where income is received specifically for expenditure in a future accounting period that amount is deferred.

17

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

1. Accounting Policies (continued)

Expenditure

Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.

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

Support costs comprise all non-attributable costs including Finance, Human Resources, Information Technology and Administration. These costs have been allocated across activities either directly or based on usage as set out in note 7.

Staff costs

The costs of short term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same period.

Fund accounting

Funds held by the charity are either:

General funds – are unrestricted funds comprising donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose.

Designated funds - are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds - are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation, individual tangible assets are capitalised if costing in excess of £5,000. Depreciation is provided at the following annual rates in order to write off fixed assets, less their residual value, over their estimated useful lives as follows:

Freehold buildings Fixtures, fittings and computer equipment

50 years straight line 3 years straight line

Freehold land is not depreciated.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity held for working capital. Any bank overdrafts are shown within borrowings in current liabilities.

18

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

1. Accounting Policies (continued)

Debtors

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

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. Any impairment loss is recognised in the income and expenditure account.

Creditors, loans and provisions

Creditors, loans and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors, loans and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial liabilities are only derecognised when, and only when, the charity’s obligations are discharged, cancelled or they expire.

Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.

Pension costs

The charity operates defined contribution pension arrangements for its employees. Amounts due are recognised as an expense in the SoFA when they fall due for payment.

Operating leases

Rentals payable under operating leases, including any lease incentives received, are charged to the SoFA on a straight line basis over the lease term.

Critical Accounting Estimates and Judgements

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, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Allocation of Support Costs

Support costs have been allocated to charitable activities on the basis of a reasonable estimate based on income.

19

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

2. Donations and Legacies

	Unrestricted	Restricted	2021	Unrestricted	Restricted	2020
	funds	funds	Total	funds	funds	Total
	£	£	£	£	£	£
Donations	222,946	-	222,946	424,782	-	424,782
National Mind	-	114,800	114,800	-	17,461	17,461
BLC Horizons Grant	-	10,000	10,000	-	8,750	8,750
Big Lottery Fund: Outdoors Active & Well	-	8,750	8,750	-	26,974	26,974
Leeds Community Foundation Men’d	-	-	-	-	12,494	12,494
LCC Small business COVID Grant	-	18,000	18,000	-	-	-
Co-op	-	8,144	8,144	-	-	-
Health Education England	-	17,425	17,425
The Julia and Hans Rausing Trust	-	54,970	54,970	-	-	-
Leeds Older People’s Forum – Time to Shine Befriending	-	50,777	50,777	-	49,777	49,777
Coronavirus Job retention Scheme	34,379	-	34,379	-	-	-
Various small trust grants for housingsupport	-	18,010	18,010	-	-	-
	257,325	300,876	558,201	424,782	115,456	540,238

The Charity benefits greatly from the involvement and enthusiastic support of a number of volunteers. In accordance with FRS 102 the economic contribution of volunteers is not recognised in the financial statements.

20

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

3. Income from Charitable Activities

	Unrestricted	Restricted	2021	Unrestricted	Restricted	2020
	funds	funds	Total	funds	funds	Total
	£	£	£	£	£	£
Sale of art materials and artwork	198	-	198	10,997	-	10,997
Craft Café income	14	-	14	33,707	-	33,707
LCC Adult Social Care	405,526	-	405,526	366,105	-	366,105
Leeds CCGs	1,532,164	-	1,532,164	1,534,746	-	1,534,756
LYPFT	159,949	-	159,949	163,013	-	163,013
Bradford District Care Trust	8,000	-	8,000	-	-	-
Training	29,700	-	29,700	120,968	-	120,968
Consultancy	-	-	-	3,484	-	3,484
Counselling and other client income	22,702	-	22,702	18,795	-	18,795
Housing benefit and rental income	-	-	-	498	-	498
NHS Health England	43,278	-	43,278	-	-	-
North Yorkshire Hospice Care	35,184	-	35,184	-	-	-
Peer Support	-	34,731	34,731	-	-	-
Other Income	6,094	3,600	9,694	293	-	293
	2,242,809	38,331	2,281,140	2,252,606	-	2,252,606

During the prior year, the charity acted as administrator of the LCC Drop-in and Outreach funded by LCC Adult Social Care for city-wide projects. The charity was then responsible for paying out the amounts awarded to the individual projects. As the charity had no discretion as to whom the amounts received were paid to and the activity was not discretionary grant making, a detailed analysis has not been considered necessary.

4. Other Trading Activities

	Unrestricted	Restricted	2021	Unrestricted	Restricted	2020
	funds	funds	Total	funds	funds	Total
	£	£	£	£	£	£
Fundraising events income	1,459	-	1,459	11,458	-	11,458
Room hire	(1,116)	-	(1,116)	18,545	-	18,545
Shopincome	7,971	-	7,971	7,465	-	7,465
	8,315	-	8,315	37,468	-	37,468

5. Fundraising

		Unrestricted	Restricted	2021	Unrestricted	Restricted	2020
		funds	funds	Total	funds	funds	Total
		£	£	£	£	£	£
Staff Costs(Note	9)	105,161	-	105,161	118,555	-	118,555

21

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

6. Expenditure on Charitable Activities

For the year ended	Basis of	Basis of	Peer	Peer	Wellbeing	Employment	Social	Total
31 March 2021	allocation		Support				Prescribing	2021
				£	£	£	£	£
Costs directly allocated to activities:
Staff and agency staff costs			363,598		450,378	732,079	211,436	1,757,491
Total staff costs			363,598		450,378	732,079	211,436	1,757,491
Staff travel, training and other costs	Direct		5,052		7,922	11,758	901	25,633
Sub-contractor costs	Direct			-	63,270	72,850	-	136,120
Volunteer expenses	Direct			105	-	14	-	119
Special events	Direct			315	7,596	10,141	-	18,052
Client activities	Direct		3,282		1,811	925	-	6,018
Building costs	Direct			-	6,910	37	-	6,947
Rent, rates and utilities	Direct			-	(579)	-	-	(579)
IT costs	Direct		6,662		6,606	24,190	19,454	56,912
Office costs	Direct			24	2,266	7,666	-	9,956
Support costs(Note 7)	Income		129,220		176,267	314,970	100,982	721,439
			508,258		722,447	1,174,630	332,773	2,738,108
For the year ended		Basis of			Wellbeing	Employment	Social	Total
31 March 2020		allocation					Prescribing	2020
					£	£	£	£
Costs directly allocated to activities:
Staff and agency staff costs					713,352	733,388	192,457	1,639,197
Total staff costs					713,352	733,388	192,457	1,639,197
Staff travel, training and other costs		Direct			25,131	27,614	6,472	59,217
Sub-contractor costs		Direct			39,140	72,850	84,239	196,229
Volunteer expenses		Direct			6,545	1,421	315	8,281
Special events		Direct			14,100	1,138	746	15,984
Client activities		Direct			20,814	6,217	420	27,451
Building costs		Direct			11,059	10,978	288	22,325
Rent, rates and utilities		Direct			229	411	5,446	6,086
IT costs		Direct			13,218	13,278	11,741	38,237
Office costs		Direct			15,120	22,093	5,440	42,653
Support costs(Note 7)		Income			286,659	393,794	124,040	804,493
					1,145,367	1,283,182	431,604	2,860,153

Peer Support for 2020 has been included within the Wellbeing Charitable Activities analysis.

22

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

7. Analysis of Governance and Support Costs

	Basis of	General		Total
For the year ended 31 March 2021	allocation	support	Governance	2021
		£	£	£
Costs directly allocated to activities:
Staff and agency staff costs(Note 9)	Income	403,284	20,809	424,093
Staff costs other	Income	13,099	-	13,099
Volunteer costs	Income	-	-	-
General office and admin costs	Income	60,332	-	60,332
Building and maintenance costs	Income	42,144	-	42,144
Rent, rates and utilities	Income	48,799	-	48,799
IT costs	Income	78,834	-	78,834
Legal and professional fees	Income	-	19,817	19,817
Depreciation	Direct	34,321	-	34,321
		680,813	40,626	721,439

	Basis of	General		Total
For the year ended 31 March 2020	allocation	support	Governance	2020
		£	£	£
Costs directly allocated to activities:
Staff and agency staff costs(Note 9)	Income	408,537	20,455	428,992
Staff costs other	Income	35,648	-	35,648
Volunteer costs	Income	1,289	-	1,289
General office and admin costs	Income	92,830	-	92,830
Building and maintenance costs	Income	42,828	-	42,828
Rent, rates and utilities	Income	58,112	-	58,112
IT costs	Income	78,134	-	78,134
Legal and professional fees	Income	-	32,339	32,339
Depreciation	Direct	34,321	-	34,321
		751,699	52,794	804,493

23

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

8. Net Income/(Expenditure) for the Year

This is stated after charging:	2021	2020
	£	£
Auditor’s remuneration:
Audit fees	5,850	5,150
Financial Statements preparation	1,000	900
Depreciation of tangible fixed assets	34,321	34,321

9. Information Regarding Employees and Trustees

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

	2021	2020
	Number	Number
Wellbeing	36	27
Employment services	29	30
General support / central services	16	16
Social Prescribing	9	4
Peer Support	11	18
	101	95

Staff costs during the year were as follows:	2021	2020
	£	£
Wages and salaries	1,967,501	1,808,328
Employer’s NI	156,762	146,478
Pension costs	155,151	153,629
Temporary staff	7,331	78,309
	2,286,745	2,186,744

No employee earned £60,000 or more during the year (2020: none).

None of the Trustees received remuneration for their services during the year (2020: none).

No Trustees were reimbursed expenses during the year (2020: £nil).

Wages and salaries include £nil (2020: £1,872) in respect of redundancy payments.

The key management personnel of Leeds Mind are the Trustees, the Chief Executive, the Operations Director, the Finance Manager, the Human Resources Manager and the Business Development Director. The total employee benefits of the key management personnel of the charity were £237,991 (2020: £230,091).

24

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

10. Tangible Fixed Assets

	Freehold land	Fixtures,	Total
	and buildings	fittings and
		equipment
	£	£	£
Cost
At 1 April 2020 & 31 March 2021	1,143,782	136,867	1,280,649
Depreciation
At 1 April 2020	727,156	119,702	846,858
Charge for theyear	17,156	17,165	34,321
At 31 March 2021	744,312	136,867	881,179
Net book value
At 31 March 2021	399,470	-	399,470
At 31 March 2020	416,626	17,165	433,791

The freehold land and buildings are De Lacey House and Clarence House.

Under the terms of a legal charge and associated grant agreements dated November 1996, if De Lacey House were to be sold, the first £275,000 of any proceeds would be paid to Leeds City Council to repay grants provided by the Council to initially acquire the property.

Under the terms of a legal charge dated April 2003 and the associated capital funding agreement dated December 2002, if Clarence House were to be sold, the funder NHS Leeds would be entitled to a repayment no less than their initial capital fund contribution of £265,000.

It is the current intention of the Board that both buildings will continue to be used for the delivery of mental health services.

25

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

11. Debtors

	2021	2020
	£	£
Trade debtors	415,852	301,580
Prepayments and accrued income	8,352	20,067
	424,204	321,647

12. Investments

	2021	2020
	£	£
Listed investments
Market value at 1 April 2020	221	430
Unrealised gain / (loss) on investments	73	(209)
Market value at 31 March 2021	294	221

13. Creditors: Amounts Falling Due Within One Year

	2021	2020
	£	£
Trade creditors	19,727	33,696
Payroll liabilities	46,737	47,337
Accruals and other creditors	57,795	25,904
Deferred income(Note 14)	254,037	226,348
	378,296	333,285

14. Deferred Income

	2021	2020
	£	£
At 1 April 2020	226,348	132,434
Amount released to income	(117,021)	(111,266)
Amount deferred in theyear	144,710	205,180
At 31 March 2021	254,037	226,348

26

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

15. Movement in Funds

15. Movement in Funds
As at 31 March 2021	Balance at				Balance at
	1 April				31 March
	2020	Income	Expenditure	Gains	2021
	£	£	£	£	£
Restricted funds
National Mind Grants	17,461	114,800	(121,500)	-	10,761
National Lottery Loneliness Fund	-	10,000	(10,000)	-	-
BLC Horizons Grant	5,778	8,750	(8,750)	-	5,778
LCC – Small business COVID grant	-	18,000	(18,000)	-	-
Leeds Community Foundation: Men’d Suicide Prevention Service	12,494	-	(12,494)	-	-
Co-op	-	8,144	(8,144)	-	-
The Julia and Hans Rausing Trust	-	54,970	(54,970)	-	-
NHS Health Education England	-	17,425	(17,425)	-	-
Peer Support	-	34,731	-	-	34,731
Various small grants	-	21,610	(18,010)	-	3,600
Leeds Older People’s Forum: Time to shine befriending	32,977	50,777	(83,754)	-	-
Total restricted funds	68,710	339,207	(353,047)	-	54,870
Unrestricted funds
Designated
Designated - Freehold land and buildings	416,626	-	(17,156)	-	399,470
Capital IT Infrastructure	17,165	-	(17,165)	-	-
Designated - Inward investment	200,000	-	-	-	200,000
Total designated	633,791	-	(34,321)	-	599,470
General	588,318	2,510,513	(2,455,901)	73	643,003
Total unrestricted funds	1,222,109	2,510,513	(2,490,222)	73	1,242,473
Total funds	1,290,819	2,849,720	(2,843,269)	73	1,297,343

27

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

15. Movement in Funds (continued)

As at 31 March 2020	Balance at				Balance at
	1 April				31 March
	2019	Income	Expenditure	Losses	2020
	£	£	£	£	£
Restricted funds
National Mind Grants	32,645	17,461	(32,645)	-	17,461
Leeds Community Foundation Ideas that Change Lives Grant	5,062	-	(5,062)	-	-
BLC Horizons Grant	5,028	8,750	(8,000)	-	5,778
Big Lottery Fund: Outdoors Active & Well	2,936	26,974	(29,910)	-	-
Leeds Community Foundation: Men’s Suicide Prevention Service	12,464	12,494	(12,464)	-	12,494
LCC – Drop-in and outreach	11,246	-	(11,246)	-	-
Leeds Older People’s Forum: Time to shine befriending	29,196	49,777	(45,996)	-	32,977
Total restricted funds	98,577	115,456	(145,323)	-	68,710
Unrestricted funds
Designated
Designated - Freehold land and buildings	433,782	-	(17,156)	-	416,626
Capital IT Infrastructure	34,330	-	(17,165)	-	17,165
Designated - Inward investment	200,000	-	-	-	200,000
Total designated	668,112	-	(34,321)	-	633,791
General	661,723	2,725,868	(2,799,064)	(209)	588,318
Total unrestricted funds	1,329,835	2,725,868	(2,833,385)	(209)	1,222,109
Total funds	1,428,412	2,841,324	(2,978,708)	(209)	1,290,819

Purpose of restricted funds

Mind:

• Next steps – providing ongoing job retention support to clients to help sustain employment.

• • BBS family worker - to provide postvention support to family groups in Leeds who have been bereaved by suicide, thereby preventing further suicides.

• Blue Light – to develop support / training for members of the emergency services.

• Side by Side – for one to one support and coaching to support the development of peer support within the community.

Leeds Community Foundation – Youth social action and ideas that change lives: Funds towards developing the Inkwell café.

BLC Horizons grant - to develop and deliver peer support skills groups for people experiencing or at risk of hardship crisis, working in partnership with Better Leeds Communities (providing 1:1 advice) and Age UK (providing 1:1 advocacy).

28

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

15. Movement in Funds (continued)

Purpose of restricted funds (continued)

LCC – Small business COVID grant - Businesses in Leeds were given helping hand as the city aims to build back stronger than ever from the economic effects of the COVID-19 pandemic. Funds to cover Inkwell cost.

The Julia and Hans Rausing Trust – The grant is for core costs and overheads of Leeds Mind and cannot be used for any other purpose without prior consent of The Trust.

Co-op - From Co-op Foundation to help young people support each other during bereavement, will use the funding for Leeds Bereaved by Suicide service, expect to support young people throughout the project.

NHS Health Education England – To fund Peer Support Worker and Supervisor Trailblazer 5 x Peer Support Worker grants at £3,485 per peer support worker = £17,425

Peer Support - CCG have confirmed they are happy for all of the Converge funds to be used to support the peer support delivery.

BLF – Outdoors active and well - to develop and deliver peer support skills groups with a focus on employability and mental health, for people who have accessed environmental groups through TCV and Hyde Park Source.

Leeds Community Foundation – Men’s Suicide Prevention Services: The project aims to support men who are isolated and at increased risk of suicide.

LCC Drop in and outreach – these funds are administered by Leeds Mind and funded by Leeds City Council for city-wide projects. Payments made out of these funds are subject to approval by an allocations committee.

Leeds Older People’s Forum – Time to Shine Befriending: for the delivery of a social support and befriending service for people aged 50+ who are experiencing mental health difficulties and high levels of social isolation.

Purpose of designated funds

The designated property fund represents the net book value of the two buildings owned by the charity which are used to deliver services.

The inward investment designated fund of £200,000 was created by the Trustees to fund pilot projects or to continue projects where a gap in funding occurs.

The capital IT infrastructure fund represents the net book value of IT equipment.

29

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

16. Analysis of Net Assets by Fund

As at 31 March 2021	Tangible	Net current
	fixed assets	assets	Total
	£	£	£
Restricted funds	-	54,870	54,870
Unrestricted funds
General	-	643,003	643,003
Designated	399,470	200,000	599,470
	399,470	897,873	1,297,343
As at 31 March 2020
	Tangible	Net current
	fixed assets	assets	Total
	£	£	£
Restricted funds	-	68,710	68,710
Unrestricted funds
General	-	588,318	588,318
Designated	433,791	200,000	633,791
	433,791	857,028	1,290,819

17. Commitments

As at 31 March 2021 the charity had total commitments under non-cancellable operating leases as follows:

	Land and	buildings	Office equipment	Office equipment	Motor	vehicles
	2021	2020	2021	2020	2021	2020
	£	£	£	£	£	£
Expiry date:
Within one year	28,000	32,000	8,904	11,508	986	2,957
Between one and five years	10,667	10,667	13,387	19,547	-	986
	38,667	42,667	22,291	31,055	986	3,943

18. Taxation

Leeds Mind is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, it is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising.

30

Leeds Mind

Notes to the Financial Statements for the year ended 31 March 2021 (continued)

19. Related Party Transactions

During the year the Charity was involved in a partnership with Leeds Survivor-Led Crisis Service, a charity in which Helen Kemp, the Chief Executive of Leeds Mind, is a Trustee. Payments for services provided as part of this partnership totalled £40,893 (2020: £33,762) during the year.

Helen Kemp is a Trustee of Phoenix Health & Wellbeing, a charity. Various payments to Phoenix Health & Wellbeing for room hire and services totalled £4,045 (2020: £2,601).

Helen Kemp is a Trustee of Mind Matters (Trading Activities) Ltd. In March 2019 Leeds Mind entered into an agreement with Mind Matters (Trading Activities) Ltd to contribute a third of the set up costs of a charity shop, with current year costs totalling £nil (2020: £14,610). Additionally in the year ended 31 March 2021, £7,971 has been recognised as income from Mind Matters (2020: £7,465).

Helen Kemp is a director of Volition Leeds. During the year, income was received from Volition Leeds totalling £nil (2020: £60).

Ed Bellamy is a Trustee of Leeds Mind and a paid staff member of Egton, which is a trading division of Egton Medical Information Systems Ltd. Egton provided Leeds Mind with IT services worth £18,676 (2020: £18,004).

Rebecca Lasseko is a director of BCC Leeds Training. During the year, payments were made to BCC Leeds Training totalling £234 (2020: £1,963).

20. Pension Costs

The charity contributes to a defined contribution scheme through Royal London. The cost to the charity in the year was £155,151 (2020: £153,629). At the year end £12,969 (2020: 12,491) was outstanding.

21. Reconciliation of Net Movement in Funds to Net Cash Flow from Operating Activities

	2021	2020
	£	£
Net movement in funds	6,524	(137,593)
Depreciation charges	34,321	34,321
(Gains) / Losses on investments	(73)	209
Investment income	(2,064)	(11,012)
Decrease / (Increase) in debtors	(102,557)	(241,321)
Increase /(Decrease)in creditors	45,011	36,120
	(18,838)	(319,276)

Analysis of changes in net funds

	At	31 March	Cash flow	At 31 March
		2020	£	2021
		£		£
Cash at bank and in hand		868,445	16,774	851,671

The charity had no debt in the year.

31

Leeds Mind accounts

Final Audit Report

2021-10-18

Created: 2021-10-14 By: Jessica Lawrence ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAqYZA1ITUmoa2C4Lf_vU_CcfPPI0neGDZ

"Leeds Mind accounts" History

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