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2023-06-30-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 2023

92 Station Road Clacton on Sea Essex CO15 1SG

TENDRING MENTAL HEALTH SUPPORT

CONTENTS

Page
Company informaton 1
Trustees report 2 - 5
Statement of trustees responsibilites 6
Independent auditor's report 7 - 10
Statement of fnancial actvites 11
Balance sheet 12
Statement of cash fows 13
Notes to the fnancial statements 14 - 24

TENDRING MENTAL HEALTH SUPPORT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs P Aylot
Dr M Beardmore
Mrs A Bird
Mr A Blake
Mrs M Goddard
Mr J Hobley
Mr D Percival MBE
Mr R W Smith
Mr G Thornton
Chief Executve Ofcer Mrs G Jarret
Charity number 1009827
Company number 02693728
Principal address Summit House
14/16 Orwell Road
Clacton on Sea
Essex
CO15 1PP
Registered ofce Summit House
14/16 Orwell Road
Clacton on Sea
Essex
CO15 1PP
Auditor TC Group
92 Staton Road
Clacton on Sea
Essex
CO15 1SG

TENDRING MENTAL HEALTH SUPPORT

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 30 JUNE 2023

The trustees present their report and financial statements for the year ended 30 June 2023.

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)

Objectives and activities

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

During 2023 SUMMIT have delivered a range of short term projects including:

TENDRING MENTAL HEALTH SUPPORT

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

Achievements and performance

TMHS/SUMMIT were awarded the Autism Navigation Service after a successful procurement process. This is a three-year contract starting in June 2023 with the option of a two-year extension.

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 £204,852 (2022: £276,415). The total funds of the charity as at the balance sheet date amounted to £1,686,881 (2022: £1,482,029).

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 £1,091,339 (2022: £961,765). Of this amount £190,492 is tied up in fixed assets, which are not readily convertible to cash. The remaining reserves of £900,847 (2022: £767,793) are available to meet expenses, pending receipt of funding from the statutory agencies.

Plans for future periods

Consultation for future partnership contracts for 2024 and beyond has already commenced. Discussions are already being held with the current funding agencies and wider partners. TMHS/SUMMIT are one of the board members of Tendring Together. Tendring Together was formed as a commissioning market place, advocating for the allocation of funding resources and activities.

The cost-of-living crisis

We acknowledge that there is continuing uncertainty regarding the future funding of charities. 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 2023

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 Mrs M Goddard Mr J Hobley Mr D Percival MBE Mr R W Smith Mr G Thornton

TENDRING MENTAL HEALTH SUPPORT

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

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: 13 December 2023

TENDRING MENTAL HEALTH SUPPORT

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 30 JUNE 2023

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

Opinion

We have audited the financial statements of Tendring Mental Health Support (the ‘charity’) for the year ended 30 June 2023 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).

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 trustee's 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 charity'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 trustee's with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

TENDRING MENTAL HEALTH SUPPORT

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF TENDRING MENTAL HEALTH SUPPORT

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

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:

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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

TENDRING MENTAL HEALTH SUPPORT

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF TENDRING MENTAL HEALTH SUPPORT

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.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: htps:// www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-forauditors/Auditors-responsibilites-for-audit/Descripton-of-auditors-responsibilites-for-audit.aspx. This description forms part of our auditor’s report.

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

19 December 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 2023

Unrestricted
funds
2023
Notes
£
Income and endowments from:
Donatons and legacies
3
1,107
Charitable actvites
4
344,075
Investments
5
12,636
Other income
6
-
Total income
357,818
Expenditure on:
Charitable actvites
7
228,244
Net income for the year/
Net movement in funds
129,574
Fund balances at 1 July 2022
961,765
Fund balances at 30 June 2023
1,091,339		 Restricted
funds
2023
£
357,000
-
-
-
357,000
281,722
75,278
520,264
595,542		 Total
Total
2023
2022
£
£
as restated
358,107
426,614
344,075
294,772
12,636
85
-
729
714,818
722,200
509,966
445,785
204,852
276,415
1,482,029
1,205,614
1,686,881
1,482,029		 Total
Total
2023
2022
£
£
as restated
358,107
426,614
344,075
294,772
12,636
85
-
729
714,818
722,200
509,966
445,785
204,852
276,415
1,482,029
1,205,614
1,686,881
1,482,029
722,200
445,785
276,415
1,205,614
1,482,029

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 2023

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 liabilites
Income funds
Restricted funds
14
Unrestricted funds		 2023
£
£
190,492
203,042
1,304,370
1,507,412
(11,023)
1,496,389
1,686,881
595,542
1,091,339
1,686,881		 2022
£
£
as restated
193,972
307,840
989,987
1,297,827
(9,770)
1,288,057
1,482,029
520,264
961,765
1,482,029		 2022
£
£
as restated
193,972
307,840
989,987
1,297,827
(9,770)
1,288,057
1,482,029
520,264
961,765
1,482,029
1,482,029
520,264
961,765
1,482,029

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 13 December 2023

Mr R W Smith

Trustee

Company Registration No. 02693728

TENDRING MENTAL HEALTH SUPPORT

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 30 JUNE 2023

Notes
Cash fows from operatng actvites
Cash generated from operatons
17
Investng actvites
Purchase of tangible fxed assets
Interest received
Net cash generated from/(used in)
investng actvites
Net cash used in fnancing actvites
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
£
301,747
-
12,636
12,636
-
314,383
989,987
1,304,370		 2022
£
£
as restated
304,020
(62,440)
85
(62,355)
-
241,665
748,322
989,987

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

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 in line the Charities Statement of Recommended Practice (SORP), when the charity has control over the funds, the amounts can be measured reliably, and it is probable that income will be received.

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 2023

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 20% 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 2023

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Donatons and gifs
1,107
357,000
For the year ended 30 June 2022
2,217
424,397
Donatons and gifs
Project related- see note 15
-
357,000
Miscellaneous one-of donatons
1,107
-
1,107
357,000
Charitable actvites
Advocacy
and carer
support
2023
£
Charitable actvites
344,075
Analysis by fund
Unrestricted funds
344,075		 Unrestricted
Restricted
funds
funds
2023
2023
£
£
Donatons and gifs
1,107
357,000
For the year ended 30 June 2022
2,217
424,397
Donatons and gifs
Project related- see note 15
-
357,000
Miscellaneous one-of donatons
1,107
-
1,107
357,000
Charitable actvites
Advocacy
and carer
support
2023
£
Charitable actvites
344,075
Analysis by fund
Unrestricted funds
344,075		 Total
2023
£
as
358,107
357,000
1,107
358,107		 Total
2022
£
restated
426,614
426,614
424,397
2,217
426,614
Advocacy
and carer
support
2023
£
344,075
344,075		 Advocacy and carer
support
as 2022
£
restated
294,772
294,772

4 Charitable activities

Charitable trading income

This income includes £326,075 received from Essex County Council and £18,000 received from Community Voluntary Services Tendring, 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 2023

5
Investments
Unrestricted
funds
2023
£
Interest receivable
12,636
6
Other income
Unrestricted
funds
2023
£
Coronavirus Job Retenton Scheme grant income
-		 Total
2022
£
85
Total
2022
£
729

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

7 Charitable activities

Advocacy
and carer
support
Advocacy
and carer
support
2023
2022
£
£
Staf costs
358,619
291,092
Depreciaton and impairment
3,480
9,389
Repairs and maintenance
1,748
4,604
Insurance
7,775
7,023
Other establishment
25,391
6,771
Other motor/travel costs
10,811
5,691
Telephone
9,262
5,197
Other ofce costs
49,228
78,305
Training
6,308
2,735
Accountancy fees
14,400
14,400
Legal and professional fees
17,194
15,224
Other fnance costs
170
134
504,386
440,565
Share of governance costs (see note 8)
5,580
5,220
509,966
445,785
Analysis by fund
Unrestricted funds
228,244
108,902
Restricted funds
281,722
336,883
509,966
445,785		 Advocacy
and carer
support
Advocacy
and carer
support
2023
2022
£
£
Staf costs
358,619
291,092
Depreciaton and impairment
3,480
9,389
Repairs and maintenance
1,748
4,604
Insurance
7,775
7,023
Other establishment
25,391
6,771
Other motor/travel costs
10,811
5,691
Telephone
9,262
5,197
Other ofce costs
49,228
78,305
Training
6,308
2,735
Accountancy fees
14,400
14,400
Legal and professional fees
17,194
15,224
Other fnance costs
170
134
504,386
440,565
Share of governance costs (see note 8)
5,580
5,220
509,966
445,785
Analysis by fund
Unrestricted funds
228,244
108,902
Restricted funds
281,722
336,883
509,966
445,785		 Advocacy
and carer
support
Advocacy
and carer
support
2023
2022
£
£
Staf costs
358,619
291,092
Depreciaton and impairment
3,480
9,389
Repairs and maintenance
1,748
4,604
Insurance
7,775
7,023
Other establishment
25,391
6,771
Other motor/travel costs
10,811
5,691
Telephone
9,262
5,197
Other ofce costs
49,228
78,305
Training
6,308
2,735
Accountancy fees
14,400
14,400
Legal and professional fees
17,194
15,224
Other fnance costs
170
134
504,386
440,565
Share of governance costs (see note 8)
5,580
5,220
509,966
445,785
Analysis by fund
Unrestricted funds
228,244
108,902
Restricted funds
281,722
336,883
509,966
445,785
2023
£
358,619
3,480
1,748
7,775
25,391
10,811
9,262
49,228
6,308
14,400
17,194
170
504,386
5,580
509,966
228,244
281,722
509,966		 2022
£
291,092
9,389
4,604
7,023
6,771
5,691
5,197
78,305
2,735
14,400
15,224
134
440,565
5,220
445,785
108,902
336,883
445,785

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

8 Governance costs

Governance costs
Audit fees 2023
£
5,580
5,580		 2022
£
5,220
5,220

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 16.

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		 2023
Number
18
2023
£
327,514
20,877
10,228
358,619		 2022
Number
15
2022
£
267,120
15,722
8,250
291,092

No employee received employment benefits of more than £60,000 during the year (2022: Nil).

The remuneration of key management personnel during the year amounted to £82,790 (2022: £80,842). 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 2023

11
Tangible fxed assets
Freehold land
and buildings
Leasehold land
and buildings
£
£
Cost
At 1 July 2022
132,264
54,000
At 30 June 2023
132,264
54,000
Depreciaton and impairment
At 1 July 2022
-
5,400
Depreciaton charged in the year
-
200
At 30 June 2023
-
5,600
Carrying amount
At 30 June 2023
132,264
48,400
At 30 June 2022
132,264
48,600
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 taxaton and social security
Accruals and deferred income		 Plant and
equipment
£
91,781
91,781
78,673
3,280
81,953
9,828
13,108
2023
£
as
13,002
300
189,740
203,042
2023
£
5,623
5,400
11,023		 Total
£
278,045
278,045
84,073
3,480
87,553
190,492
193,972
2022
£
restated
27,401
1,500
278,939
307,840
2022
£
4,730
5,040
9,770

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

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:

As
Summit Support Centre
Realising Ambitons Funding Programme
Natonal Lotery- Covid Grant
Tech and Talk Project
Discharge Support Project
Inclusion Advocacy Project
Health Advocacy Project
Summit Tool Box Project
Summit Solutons Project
Mind the Gap Project
Cost of Living Crisis Project		 Movement in funds
Balance at
1 July 2022
Incoming
resources
Resources
expended
Balance at
30 June 2023
£
£
£
£
restated
216,966
-
(111,753)
105,213
13,000
-
-
13,000
20,000
-
-
20,000
5,000
-
-
5,000
17,000
75,000
(29,574)
62,426
60,000
180,000
(51,754)
188,246
125,798
35,000
(59,067)
101,731
10,000
-
-
10,000
7,500
-
-
7,500
45,000
65,000
(29,574)
80,426
-
2,000
-
2,000
520,264
357,000
(281,722)
595,542		 Movement in funds
Balance at
1 July 2022
Incoming
resources
Resources
expended
Balance at
30 June 2023
£
£
£
£
restated
216,966
-
(111,753)
105,213
13,000
-
-
13,000
20,000
-
-
20,000
5,000
-
-
5,000
17,000
75,000
(29,574)
62,426
60,000
180,000
(51,754)
188,246
125,798
35,000
(59,067)
101,731
10,000
-
-
10,000
7,500
-
-
7,500
45,000
65,000
(29,574)
80,426
-
2,000
-
2,000
520,264
357,000
(281,722)
595,542
595,542

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

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 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 Cost of Living Crisis Project provides support to the most vulnerable residents of Tendring to tackle poverty and inequality.

15 Analysis of net assets between funds

Unrestricted
funds
2023
£
Fund balances at 30 June 2023 are
represented by:
Tangible assets
190,492
Current assets/(liabilites)
900,847
1,091,339		 Unrestricted
funds
2023
£
Fund balances at 30 June 2023 are
represented by:
Tangible assets
190,492
Current assets/(liabilites)
900,847
1,091,339		 Restricted
funds
2023
£
-
595,542
595,542		 Total
Total
2023
2022
£
£
as restated
190,492
193,972
1,496,389
1,288,057
1,686,881
1,482,029		 Total
Total
2023
2022
£
£
as restated
190,492
193,972
1,496,389
1,288,057
1,686,881
1,482,029
2023
£
190,492
900,847
1,091,339
1,482,029

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

16 Related party transactions

During the year the charity paid £14,400 (2022: £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 operatons
Surplus for the year
Adjustments for:
Investment income recognised in statement of fnancial actvites
Depreciaton and impairment of tangible fxed assets
Movements in working capital:
Decrease in debtors
Increase in creditors
Cash generated from operatons
18
Analysis of changes in net funds
The charity had no debt during the year.		 2023
2022
£
£
as restated
204,852
276,415
(12,636)
(85
3,480
9,389
104,798
16,521
1,253
1,780
301,747
304,020		 2023
2022
£
£
as restated
204,852
276,415
(12,636)
(85
3,480
9,389
104,798
16,521
1,253
1,780
301,747
304,020
304,020

19 Prior period adjustment

Reconciliation of change in funds

At
Notes
Fund balances as previously reported
Change in the tming of revenue recogniton
1
Fund balances as adjusted		 1 Jul 2020 At
£
781,211
385,623
1,166,834		 1 Jul 2021 At 30 Jun 2022
£
£
923,833
1,208,790
281,781
273,239
1,205,614
1,482,029		 1 Jul 2021 At 30 Jun 2022
£
£
923,833
1,208,790
281,781
273,239
1,205,614
1,482,029
1,482,029

TENDRING MENTAL HEALTH SUPPORT

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2023

19 Prior period adjustment (Contnued)
Reconciliaton of net movement in funds
2020 2021 2022
Notes £ £ £
Net movement in funds as previously reported (101,726) 142,623 284,957
Change in the tming of revenue recogniton 1 385,623 (103,841) (8,542)
Net movement in funds as adjusted 283,897 38,782 276,415

Notes to reconciliations on prior period adjustment

1 Change in the timing of revenue recognition

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

Figures have been restated to recognise income in accordance with the SORP.