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2022-06-30-accounts

Charity Registration No. 1009827

Company Registration No. 02693728 (England and Wales)

TENDRING MENTAL HEALTH SUPPORT

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2022

92 Station Road Clacton on Sea Essex CO15 1SG

TENDRING MENTAL HEALTH SUPPORT

CONTENTS

Page
Company information 1
Trustees report 2 - 7
Statement of trustees responsibilities 8
Independent auditor's report 9 - 13
Statement of financial activities 14
Balance sheet 15
Statement of cash flows 16
Notes to the financial statements 17 - 26

TENDRING MENTAL HEALTH SUPPORT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs P Aylott
Dr M Beardmore
Mrs A Bird
Mr A Blake
Mrs M Goddard
Mr J Hobley
Mr D Percival
Mr R W Smith
Mr G Thornton
Chief Executive Officer Mrs G Jarrett
Charity number 1009827
Company number 02693728
Principal address Summit House
14/16 Orwell Road
Clacton on Sea
Essex
CO15 1PP
Registered office Summit House
14/16 Orwell Road
Clacton on Sea
Essex
CO15 1PP
Auditor TC Group
92 Station Road
Clacton on Sea
Essex
CO15 1SG

TENDRING MENTAL HEALTH SUPPORT

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 30 JUNE 2022

The trustees present their report and financial statements for the year ended 30 June 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's articles of association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)

TENDRING MENTAL HEALTH SUPPORT

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

Objectives and activities

We deliver a variety of different services through procurement and grants.

During 2022 SUMMIT have delivered a range of short term projects including:

SUMMIT continues to provide statutory advocacy and community advocacy which is spot purchased from local authorities and care providers.

TENDRING MENTAL HEALTH SUPPORT

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

Achievements and performance

TMHS/SUMMIT have successfully secured continuation funding for the Health Advocacy Project until 2025. This service provides Health Advocacy for people that are homeless. The service won both the regional and national NHS Health and Equalities award.

SUMMIT continues to provide statutory advocacy and community advocacy which is “spot” purchased from Local Authorities and Care Providers.

The difference made to beneficiaries, when achieving the projected outcomes, results in improved wellbeing, increased inclusion and opportunity.

When measuring achievements against objectives TMHS/SUMMIT has met all its significant milestones with its contractual partners.

TMHS/SUMMIT’s Key Performance Indicators (KPI’s) have been met – measured by using an impact scale which is verified by an external organisation.

Financial review

During the year under review the Charity had a surplus on its Income and Expenditure Account of £284,957 (2021: £142,623). The total funds of the charity as at the balance sheet date amounted to £1,208,790 (2021: £923,833).

We draw to your attention the Charity's policy of recognising income from donations when it is received, which is not in accordance with the Charity SORP. More information about this policy is recorded in Note 1.4 in these financial statements.

The service delivery philosophy remains unchanged as being the positive approach to service users. The expansion of the organisation has led the Trustees and Chief Executive Officer to review internal structures and philosophy and has brought about a fresh enthusiasm and joint commitment from the whole organisation.

The Trustees remain conscious of the need to keep costs to a minimum and provide an efficient and professional service, dedicated to its clients. Without the dedicated staff and volunteers it would not be able to run the varied services to their current level.

Reserves policy

The Executive Committee acknowledges that it is desirable to hold unrestricted funds which would represent between three and six months of annual resources expended, which equates to between £140,000 and £280,000. At the Balance Sheet date the full unrestricted reserves amounted to £961,765 (2021: £772,864). Of this amount £193,972 is tied up in fixed assets, which are not readily convertible to cash. The remaining reserves of £767,793 (2021: £631,943) are available to meet expenses, pending receipt of funding from the statutory agencies.

TENDRING MENTAL HEALTH SUPPORT

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

Plans for future periods

Consultation for future partnership contracts for 2023 and beyond has already commenced. Discussions are already being held with the current funding agencies. TMHS/SUMMIT are one of the board members of Tendring Together. Tendring Together was formed during the pandemic as a commissioning market place, advocating for the allocation of funding resources and activities.

Post Covid recovery and the cost-of-living crisis

We acknowledge that there is continuing uncertainty regarding the future funding of charities, and we cannot predict the impact that the cost of living crisis may have on the third sector. As grant funding comes to an end, it is vital that we continue to deliver outstanding services and meet all our performance indicators. The trustees will continue to ensure that the contractual obligations of the charity are met and will encourage and promote the seeking of other related opportunities.

TENDRING MENTAL HEALTH SUPPORT

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 4 March 1992 and registered as a charity on 17 March 1992.

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. Under those articles, the members of the Executive Committee are elected at the Annual General Meeting (AGM) to serve a period of one year, subject to ratification at each AGM.

On 30th July 2018 the Articles of Association were changed so that the minimum number of members on the Executive Committee shall not be less than five, or more than twenty five. The minimum number of the Executive Committee required to form a quorum shall be not less than one half of the Executive Committee.

Appointment and induction of Trustees - All members are circulated with invitations to nominate trustees prior to the AGM advising them of the retiring trustees and requesting nominations for the AGM. When considering co-opting trustees, the Executive Committee has regard to the requirement for any specialist skills needed.

New trustees are briefed on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the charity. Trustees are encouraged to read relevant publications by the Charity Commission and to attend external training events where these will facilitate the undertaking of their role.

Risk Management

The Executive Committee has instigated a review of the major risks to which the charity may be exposed and systems have been established to mitigate those risks. Internal risks have been minimized by the implementation of procedures for authorisation of all transactions to ensure consistent quality for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

This work has identified that financial sustainability is the major financial risk for the charity. To manage this risk, the reserves policy is regularly reviewed to ensure there is sufficient working capital. Attention has also been focussed on non-financial risks. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the centre. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

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:

Mrs P Aylott

Dr M Beardmore Mrs A Bird Mr A Blake Dr D Exworth (Resigned 30 June 2022) Mrs M Goddard Mr J Hobley Mr D Percival Mr R W Smith Mr G Thornton

TENDRING MENTAL HEALTH SUPPORT

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

The charity has a Management Committee of up to 10 members who meet at least quarterly and are responsible for the strategic direction and policy of the charity. At present the Committee has ten members from a variety of professional backgrounds relevant to the work of the charity. A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Chief Executive. The Service Coordinator and Project Manager have responsibility for the day to day management of the services, individual supervision of the staff tea, and also ensure that the team continue to develop their skills and working practices in line with good practice.

In setting key management personnel pay, the charity takes account of the skills and experience required for each role and the remuneration in the sectors from which suitable candidates for such posts would be found. TMHS provides a current level of reward to recruit a strong, committed leadership team.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees report was approved by the Board of Trustees.

Mr A Blake

Trustee Dated: 21 December 2022

TENDRING MENTAL HEALTH SUPPORT

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 30 JUNE 2022

The trustees, who are also the directors of Tendring Mental Health Support for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

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

TENDRING MENTAL HEALTH SUPPORT

INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF TENDRING MENTAL HEALTH SUPPORT

Qualified opinion

We have audited the financial statements of Tendring Mental Health Support (the ‘charity’) for the year ended 30 June 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the 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 United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion section of our report, the financial statements:

Basis for qualified opinion

As recorded in note 1.4 of these accounts, grant income was awarded to the charity, meeting the Charities SORP criteria for income recognition in the year ended 30 June 2020. Further grant income was awarded to the charity, meeting income recognition criteria, in the year ended 30 June 2022. However, the charity recognises the income on receipt. The impact on the accounts is that the value of Donations and Legacies recorded in the Statement of Financial Activities is overstated by £8,142. The value of restricted reserves within the Balance Sheet is understated by £273,639.

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 qualified opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

TENDRING MENTAL HEALTH SUPPORT

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF TENDRING MENTAL HEALTH SUPPORT

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.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

Except for the matter described in the Basis for qualified opinion section of our report, 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 directors’ report included within the trustees 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:

TENDRING MENTAL HEALTH SUPPORT

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF TENDRING MENTAL HEALTH SUPPORT

Responsibilities of trustees

As explained more fully in the statement of trustees responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, 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 the trustees 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 charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's 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.

TENDRING MENTAL HEALTH SUPPORT

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF TENDRING MENTAL HEALTH SUPPORT

Irregularities, including fraud, are instances of non-compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

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

The objectives of our audit, in respect to fraud, are: to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and its management.

Our approach was as follows:

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included: testing manual journals; reviewing the financial statement disclosures and testing to supporting documentation; performing analytical procedures; and enquiring of management, and were designed to provide reasonable assurance that the financial statements were free from fraud or error.

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 (irregularities) 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. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

TENDRING MENTAL HEALTH SUPPORT

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF TENDRING MENTAL HEALTH SUPPORT

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 auditors' 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 and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Simon Garner FCA (Senior Statutory Auditor) for and on behalf of TC Group

Statutory Auditor

Office: Clacton on Sea

5 January 2023

TC Group is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006

TENDRING MENTAL HEALTH SUPPORT

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2022

Unrestricted
funds
2022
Notes
£
Income and endowments from:
Donations and legacies
3
2,217
Charitable activities
4
294,772
Investments
5
85
Other income
6
729
Total income
297,803
Expenditure on:
Charitable activities
7
108,902
Gross transfers between funds
15
-
Net income for the year/
Net movement in funds
188,901
Fund balances at 1 July 2021
772,864
Fund balances at 30 June 2022
961,765		 Restricted
funds
2022
£
432,939
-
-
-
432,939
336,883
-
96,056
150,969
247,025		 Total
2022
£
435,156
294,772
85
729
730,742
445,785
-
284,957
923,833
1,208,790		 Total
2021
£
310,953
211,696
656
3,986
527,291
384,668
-
142,623
781,210
923,833

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

TENDRING MENTAL HEALTH SUPPORT

BALANCE SHEET

AS AT 30 JUNE 2022

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
14
Unrestricted funds		 2022
£
£
193,972
34,601
989,987
1,024,588
(9,770)
1,014,818
1,208,790
247,025
961,765
1,208,790		 2021
£
£
140,921
42,580
748,322
790,902
(7,990)
782,912
923,833
150,969
772,864
923,833		 2021
£
£
140,921
42,580
748,322
790,902
(7,990)
782,912
923,833
150,969
772,864
923,833
923,833
150,969
772,864
923,833

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006.

The financial statements were approved by the Trustees on 21 December 2022

Mr R W Smith

Trustee

Company Registration No. 02693728

TENDRING MENTAL HEALTH SUPPORT

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 30 JUNE 2022

Notes
Cash flows from operating activities
Cash generated from operations
17
Investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2022
£
(62,440)
85		 £
304,020
(62,355)
-
241,665
748,322
989,987		 2021
£
(3,831)
656		 £
115,551
(3,175)
-
112,376
635,946
748,322

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2022

TENDRING MENTAL HEALTH SUPPORT

1 Accounting policies

Charity information

Tendring Mental Health Support is a private company limited by guarantee incorporated in England and Wales. The registered office is Summit House, 14/16 Orwell Road, Clacton on Sea, Essex, CO15 1PP.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's articles of association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income arising from Charitable Activities is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Grant income is recognised when it is received by the charity. This is considered to be a more accurate basis on which to recognise such income but is in contravention to the Charities Statement of Recommended Practice (SORP).

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised on receipt.

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

1 Accounting policies

(Continued)

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings 10% straight line Plant and equipment 25% reducing balance

The residual value of the freehold land and buildings is in excess of its cost. Therefore, no depreciation has been charged.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2 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 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.

Key sources of estimation uncertainty

Depreciation

The charity has selected a depreciation method based on the expected useful life of the asset. There has been no indication that there has been a significant change since the last annual reporting date in the pattern by which the charity expects to consume the assets future economic benefits.

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2022
2022
£
£
Donations and gifts
2,217
432,939
For the year ended 30 June 2021
1,015
309,938
Donations and gifts
Project related- see note 15
-
432,939
Miscellaneous one-off donations
2,217
-
2,217
432,939		 Total
2022
£
435,156
432,939
2,217
435,156		 Total
2021
£
310,953
310,953
309,938
1,015
310,953

4 Charitable activities

Advocacy Advocacy and carer
and carer support
support
2022 2021
£ £
Charitable activities 294,772 211,696
Analysis by fund
Unrestricted funds 294,772 211,696

Charitable trading income

This income includes £260,000 received from Essex County Council and £34,772 received from the NHS, to enable the charity to carry out its objectives.

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

5
Investments
Unrestricted
funds
2022
£
Interest receivable
85
6
Other income
Unrestricted
funds
2022
£
Coronavirus Job Retention Scheme grant income
729		 Total
2021
£
656
Total
2021
£
3,986

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

7 Charitable activities

Advocacy Advocacy
and carer and carer
support support
2022 2021
£ £
Staff costs 291,092 257,951
Depreciation and impairment 9,389 2,885
Repairs and maintenance 4,604 6,924
Insurance 7,023 6,820
Other establishment 6,771 6,438
Other motor/travel costs 5,691 3,599
Telephone 5,197 7,594
Other office costs 78,305 59,624
Training 2,735 2,919
Accountancy fees 14,400 14,400
Legal and professional fees 15,224 10,714
Other finance costs 134 120
440,565 379,988
Share of governance costs (see note 8) 5,220 4,680
445,785 384,668
Analysis by fund
Unrestricted funds 108,902 188,354
Restricted funds 336,883 196,314
445,785 384,668

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

8 Governance costs

Governance costs
Audit fees 2022
£
5,220
5,220		 2021
£
4,680
4,680

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. Related party transactions are shown in note 17.

10 Employees

Number of employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2022
Number
15
2022
£
267,120
15,722
8,250
291,092		 2021
Number
13
2021
£
236,822
14,957
6,172
257,951

No employee received employment benefits of more than £60,000 during the year (2021: Nil).

The remuneration of key management personnel during the year amounted to £80,842 (2021: £69,966). Mrs G Jarrett and Mrs V O'Sullivan were deemed to be key management personnel during the period.

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

11
Tangible fixed assets
Freehold land
and buildings
Leasehold land
and buildings
£
£
Cost
At 1 July 2021
132,264
-
Additions
-
54,000
At 30 June 2022
132,264
54,000
Depreciation and impairment
At 1 July 2021
-
-
Depreciation charged in the year
-
5,400
At 30 June 2022
-
5,400
Carrying amount
At 30 June 2022
132,264
48,600
At 30 June 2021
132,264
-
12
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
13
Creditors: amounts falling due within one year
Other taxation and social security
Accruals and deferred income		 Plant and
equipment
£
83,341
8,440
91,781
74,684
3,989
78,673
13,108
8,657
2022
£
27,401
1,500
5,700
34,601
2022
£
4,730
5,040
9,770		 Total
£
215,605
62,440
278,045
74,684
9,389
84,073
193,972
140,921
2021
£
37,500
-
5,080
42,580
2021
£
3,370
4,620
7,990

FOR THE YEAR ENDED 30 JUNE 2022

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:


Summit Support Centre
Realising Ambitions Funding Programme
National Lottery- Covid Grant
Tech and Talk Project
Discharge Support Project
Inclusion Advocacy Project
Health Advocacy Project
Summit Tool Box Project
Meaningful Lives Matter Project
Summit Solutions Project
Mind the Gap Project
BBC Project
Cervical Screening Project		 Movement in funds
Balance at
1 July 2021
Incoming
resources
Resources
expended
Balance at
30 June 2022
£
£
£
£
18,200
79,340
(83,015)
14,525
12,500
52,500
(52,000)
13,000
50,883
-
(30,883)
20,000
20,367
-
(15,367)
5,000
12,857
35,000
(30,857)
17,000
10,050
90,000
(40,050)
60,000
24,167
70,399
(39,566)
55,000
1,945
12,500
(4,445)
10,000
-
4,800
(4,800)
-
-
20,000
(12,500)
7,500
-
65,000
(20,000)
45,000
-
2,400
(2,400)
-
-
1,000
(1,000)
-
150,969
432,939
(336,883)
247,025		 Movement in funds
Balance at
1 July 2021
Incoming
resources
Resources
expended
Balance at
30 June 2022
£
£
£
£
18,200
79,340
(83,015)
14,525
12,500
52,500
(52,000)
13,000
50,883
-
(30,883)
20,000
20,367
-
(15,367)
5,000
12,857
35,000
(30,857)
17,000
10,050
90,000
(40,050)
60,000
24,167
70,399
(39,566)
55,000
1,945
12,500
(4,445)
10,000
-
4,800
(4,800)
-
-
20,000
(12,500)
7,500
-
65,000
(20,000)
45,000
-
2,400
(2,400)
-
-
1,000
(1,000)
-
150,969
432,939
(336,883)
247,025
247,025

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

14 Restricted funds

(Continued)

The Summit Support Centre fund represents grants from the Lotteries Board to fund the salaries of a new Project Coordinator, a Support Advocate and a Facilitator together with associated costs.

The Realised Ambitions Funding Programme provides support to voluntary and community sector organisations from across the UK.

The National Lottery Covid Grant was an increase to the existing agreement and the additional funds follow the same terms and conditions.

The Tech and Talk Project, in partnership with Jaywick Resource Centre, provides accessibility to IT resources and data.

The Discharge Support Project provides a service to adults who have been discharged from Psychiatric hospitals into the community.

The Inclusion Advocacy Project supports the wider initiative of the Tendring Health and Care academy by providing advocacy to vulnerable citizens, who are beginning their journey towards inclusion.

The Health Advocacy Project works with people in Tendring who are homeless or at risk of homelessness.

The Summit Toolbox Project works with the families and victims of suicide to capture their experiences and views on current support mechanisms and service.

The Meaningful Lives Matter Projects aim is to improve health services for adults with learning disabilities, by conducting interviews with adults to capture their views on what it means to live and die well.

The Summit Solutions Project provides support for males with mental illness by providing one to one support and small virtual groups.

The Mind the Gap Project provides support to people living in Tendring and Colchester, with the aim of helping them keep their tenancy.

The BBC Project raises awareness of breast, bowel and cervical screening.

The Cervical Screening Project raises awareness of cervical screening for females with a learning disability.

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2022

15 Analysis of net assets between funds

Unrestricted
funds
2022
£
Fund balances at 30 June 2022 are
represented by:
Tangible assets
193,972
Current assets/(liabilities)
767,793
961,765		 Restricted
funds
2022
£
-
247,025
247,025		 Total
2022
£
193,972
1,014,818
1,208,790		 Total
2021
£
140,921
782,912
923,833

16 Related party transactions

During the year the charity paid £14,400 (2020: £14,400) for bookkeeping services to Jaygate Management Limited, a company of which R Smith is a director and significant shareholder. The transactions were carried out on an arms length basis.

17 Cash generated from operations

Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease/(increase) in debtors
Increase in creditors
Cash generated from operations		 2022
£
284,957
(85)
9,389
7,979
1,780
304,020		 2021
£
142,623
(656)
2,884
(29,381)
81
115,551

18 Analysis of changes in net funds The charity had no debt during the year.