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 2024
BUSINESS
ADVISORS
& ACCOUNTANTS
92 Station Road
Clacton on Sea
Essex
C015 ISG

TENDRING MENTAL HEALTH SUPPORT
CONTENTS
Page
Company information
Trustees report
Statement of trustees responsibilities
Independent auditor's report
7-10
Statement of financial activities
li
Balance sheet
12
Statement of cash flows
13
Note5 to the financial statements
14-22

TENDRING MENTAL HEALTH SUPPORT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs P Aylott
Dr M Beardmore
Mrs A Bird
Mr A Blake
Mrs M Goddard
Mrj Hobley
Mr D Percival MBE
Mr R W Smith
Mr Ci Thornton
Chief Exetutive Off icer
Mrs G Jarrett
Charity number
1009827
Company number
02693728
Registered office
Summit House
14/16 Orwell Road
Clacton on Sea
Essex
C015 IPP
Auditor
TC Group
92 Station Road
Clacton on Sea
Essex
C015 ISG

TENDRING MENTAL HEALTH SUPPORT
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 30 JUNE 2024
The trustees present their report and financial statements for the year ended 30 June 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the
financial statements and comply with the charity's articles of association, the Companies Act 21306 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
IFRS 1021" las amended for accounting periods commencing from l January 20161
Objectives and activities
The trustees have regard to the public benefit general guidance issues by the Charity Commission, as evidenced
through the delivery of a variety of different services through procurement and grants.
SUMMIT Support Centre is 3 5 ye3r project which started in March 2020 funded by the Lottery's
Community Fund. This project provides piactical help and support for people in the Tendring area
providing therapeutlc sessions such as Mindfulness, drop in advocacy and a correspondence clinic
helping people to resolve day to day issues. We are able to provide a face to face service and support
through virtu31 platforms.
A84D is funded by Essex County Council and helps people to have a voice in their local community and
at a strategic level. SUMMIT facilitate meetinE5 acr055 the county of Essex where people with
di5abilitie5 come together to discuss issues that are important to them. It provides people with a lived
experience of learning disability and autism to resolve local issues at a local level with the support of
facilitators and advocates.
The Autism Navigation Service is an Essex wide service, including the unitary boroughs of Southend
and Thurrock, supporting adults who are Seeking an a55essment of Autistic Spectrum Disorder.
Advocates 5UPPOrt adult5 throuEh the assessment process and beyond, helping them to sustain
employment and to address inequality. In addition to providinE support across the diagnostic pathway
the advocates facilitate peer 5UPPOrt groups 3cr055 Greater Essex and provide information, advice and
guidance to familie5 and carers. This Service is funded by ECC and district NHS InteErated Cafe Board5.
Health Advocacy Project. This service 15 funded by Suffolk and NE Essex ICB, providing an independent
voice for those that are homeless or at risk of homelessness in Tendring and Colchester, addressing
health ineqLtalities and helping people to access the support they need.
During 2024 SUMMIT have delivered a range of short term projects including..
Discharge Support Advocacy for vulnerable adults who have left secure hospital settings and have
moved back into the community, ensuring they are safe, settled and well.
Inclusion Advocacy for the long term unemployed in Clacton.
Mind the Gap- provides a bespoke service for adults who may have been homele55, providing them
with the 5UPPOrt they may need to maintain and 5UStain their own tenancy, and equip them with the
skills they need to thrive.

TENDRING MENTAL HEALTH SUPPORT
TRUSTEES REPORT {INCLUDING DIRECTORS, REPORTI ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
Achievements and performance
TMHS/SU MM IT continues to provide statutory advocacy and community advocacy which is "spot" purchased
from Local Authorities and Care Providers.
The difference made to beneficiarie5, 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 IKPI'51 have been met - measured by using an impact scale which
is verified by an external orEanisation.
Financial review
During the year under review the Charity had a deficit on its Income and Exper)diture Account of £36,989
12023.. £204,852 5urplusl. The total funds of the charity as at the balance sheet date amounted to £1,649,892
12023= £1,686,881).
The Service delivery philosophy remains unchanged as being the positive approach io service users. The
expansion of the organisation ha5 led the Tru5tee5 and Chief Executive Officer to review ir>ternal structure5 and
philosophy and has brought about a ffe5h enthusiasm and joint commitment from the whole organisation.
The Trustees remain conscious ol the need to keep costs to a minimum and provide an efficient 2nd
profe55ional 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 equate5 to between £140,000 and
£280,000. At the Balance Sheet date the full unrestricted reserves amounted to £1,333.58212023-. £1,091,339}.
Of this amount £188.287 is tied up in f ixed a55ets, which are not readily convertible to cash. The remaining
reserves of £1,145,29512023: £900.8471 are available to meet expense5, pending receipt of funding from the
statutory agencies.
Investment policy and objertlves
During the year the trustees have invested surplus fund5 in fsxed term bank deposits, via Flagstone in order to
generate income, but with maximium FSCS protection.
Plans for future periods
Consultation for future partnership contr3tt5 for 2025 and beyond ha5 already commenced. Discu55ion5 are
already being held with the current funding agencie5 and wider partners. TMHS/SUMMIT is one of the board
members of Tendring Together. TendrinE Together was formed as a commi55ioning market place, advocating for
the allocation of funding resource5 and activitie5.
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 seekinE of other related opportunities.

TENDRING MENTAL HEALTH SUPPORT
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
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 MemorandLJm of Association, which established the objects and powers
of the charitable company and is governed kjnder its articles of association. Under those articles. the members
of the Executive Committee are elected at the Annual General Meeting IAGMI 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 requirod 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 ch3rity and company law, the content of the
Memorandum and Article5 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 thoir
role.
Risk Management
The Executive Committee has instigated a review of the major risks to which the chaiity may be exposed and
systems havo been established to mitigate those risks. Internal risks have been minimized by the
implementation of procedures for authorisation of all tran5aCtion5 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 thi5
risk, the reserves policy is regularly reviewed to ensure there is sufficient working capital. Attention has also
been focu5sed 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 need5 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 SiEnature of the f inancial statements were=
Mrs P Aylott
Dr M Beardmore
Mrs A Bird
MrA Blake
Mr5 M Goddard
MrJ Hobley
Mr D Percival MBE
Mr R W Smith
Mr G Thornton

TENDRING MENTAL HEALTH SUPPORT
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
The charity has a Management Committee of up to 9 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 rosponsibility for the provision of the services rest with the Chief Executive. The Service Coordinator and
Project Monager have responsibility for the day to day management of the services, individual supervision of
tho staff tea, and also ensure that the team continue to develop their skills 2nd working practices in line with
good practice.
In settinE key management personnel pay, the charity takes account of the 5ki11s and experience required for
oach 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 ha5 confirmed that there is r>0 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

TENDRING MENTAL HEALTH SUPPORT
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 30 JUNE 2024
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 ir) accord3nce with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare f inancial statements for each financial year which give a true and
fair view of the state of affairs of the charity and of the incominE resource5 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..
select suitable accounting policies and then apply them consistentlv,.
observe the methods and principles in the Charities SORP,.
make judgements and estimates that are reasonable and prudent," and
prepare the financial statements on the going concern b35is unless it 15 inappropriate to presume that the
charity will continue in operation.
The trustees are responsible for keeping adequate accoijnting records that disclose with reasonable accuracy at
any time the financial posltion 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 toi
t2king reasonable step5 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 statoments of Tendring Montal Health Support (the 'charity'l for the year ended 30
June 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows
and the notes to the f inancial 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 Finonclul Reporting Standord applicoble in the UK and
Republic of Ireland Iunitod Kingdom Generally Accepted Accounting Practicel.
In our opinion, the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 30 JLJne 2024 and of its
incoming resources and application of resources, for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,.
and
have been prepared in accordance with the requirements of the Companie5 Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISA5 IUKII and 2pplicable
law. Our responsibilitie5 under those standards are further described in the Auditor 5 re5ponsibilitie5 for the nudAt
of the financial stotements section of our report. We are independent of the charity in accordance with the
ethical requireTnent5 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 requirement5.
We believe that the audit evidence we have obtained is suff icient and appropriate to provide a ba515 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 statement5 is appropriate.
Based on the work we have performed, we have not identified any material uncertaintie5 relating to events or
conditions that, individually or collectively, may cast SlEnificant 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 section5 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 expre55 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 incon51Stencies or
apparent material mi5Statements, we are required to determine whether this gives rise to a material
mi55tatement in the financial statements themselve5. If, based on the work we have performed, we conclude that
there is a material misstatement of thi5 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 {CONTINUEDI
TO THE MEMBERS OF TENDRING MENTAL HEALTH SUPPORT
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, bBsed on the work undertaken in the course of our audit-.
the information given in the trustees Report, which includes the directors, report prepared for the purposes
of company law, for the financial year for which the financial statements are prepared is consistent with the
financial statements,. and
the directors, report included within the trustees 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 environtnent obtained in the course of the
audit, we have not identified material misstatoments in the directors, report included within the trustee5 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 record5 have not been kept, or returns adequate for OL*r audit have not been received
from brancF>es not V15ited by us- or
the financial statements are not in agreement with the accounting records and returns,- or
certain disclosures of trustees, remuneration Specified by law are not made,. or
we have not received all the information and exp13nation5 we require for our audit,. or
the tru5tee5 were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the Small companies, exemption5 in preparing the trustees report and from
the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more lully in the statement of trustees responsibilitie5, the trustees, who are a150 the dirertors of
the charity for the purpose of company law, are responsible for the preparation of the financial statements and
for being satisfied that they Eive o 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 preparinE 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 u5inE the
Eoing concern basis of accounting unless the trustees either intend to IiqLFid3te 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 15 not a guarantee that an audit conducted in
accordance with ISAS IUKI 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 basi5 of these financial statements.
The extent to which our procedures are capable of detecting irregularitie5. including fraud, is detailed below.

TENDRING MENTAL HEALTH SUPPORT
INDEPENDENT AUDITOR'S REPORT ICONTINUEDI
TO THE MEMBERS OF TENDRING MENTAL HEALTH SUPPORT
Extent to which the avdit was considered capable of detecting irregularities, including f raud
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 suff icient appropriate audit evidence regarding the assessed risks
of material mi55tatement due to fraud, through designing and implementing appropriate responses,. and to
respond appropriately to fraud or suspected f raud identified during the audit. However, the primary responsibility
for the prevention and det@ction of fraud rests with both those charged with governance of the entity and its
management.
Our approach was as follows..
We identified areas of laws and regulations that could reasonably be expected to have a material effect
on the financial statement5 from our general commercial and sector experience, and through discussion
with the trustees and other manaEement las requirod by auditing standards), and discussed with the
directors and other management the policies and procedures rogarding complianco with laws and
reEulation5,'
We considerod the leEal ar>d regulatory frameworks directly applicable to the financial statements
reportinE framework IFRS 102, the Companie5 Act 2006 and the Charities Act 20111 and the relevant tax
compliance regulations in the UK.
We considered the nature of the industry, the control environment and business performance, including
the key drivers for manaEement's remuneration-
Wo communicated identified laws and regulations throughout our team and remained alert to any
indication5 of non-compliance throughout the audit,-
We considered the procedures and controls that the company h35 established to addross ri5k5 identified,
or that otherwise prevent, deter and detect fraijd,. and how senior management monitors those
programmes and controls.
Based on thi5 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 procedure5,' and enquiring of
management, and were designed to provide reasonable assurance that the financial Statements were free from
fraud or error.
OwinE to the inherent limitations of an audit, there is an unavoidable risk that we may not have deterted some
material misstatements in the financial statements, even thouEh we have properly planned and performed our
audit in accordance with auditing standards. For example, the further removed non-compliance with laws and
regulation5 lirregularitiesl 15 from the events and transactions reflected in the financial statemerst5, the less likely
the inherently limited procedures required by auditing standard5 would identify it. The risk is also greater
regarding irregularities occurring due to fraud rather than error, as fraud involve5 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.. htt
www.frc.or
Our-work
Audit
Audit-and-assurance
Standards-and- uidance
Standards-and-
uidance-for-
auditors
Auditors-re5
onsibilities-for-audit
Descri
tion-of-auditors-res
onsibilities-for-audit.as
description forms part of our auditor's report.
This

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.
Jacqueline Frost ACA (Senior Statutory Auditor)
for and on behalf of TC Group
Statutory Auditor
Office: Clacton on Sea
24 February 2025
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
10-

TENDRING MENTAL HEALTH SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Unrestricted Restricted
funds
funds
2024
Total
Total
2024
2024
2023
Notes
Income from:
Donations and legacies
Charitable activities
Investrncnts
2,514
377,757
41,857
loo,000
102,514
377,757
41,857
358,107
344,075
12,636
Total income
422,128
loo,000
522,128
714,818
enditure on:
Charitable 2Ctivities
273,423
285,694
559,117
509.966
Net incoming/(outgoingl resources before
transfers
148,705
1185,6941
136,9891
204.852
Gross transfers between f unds
93,538
193,5381
Net income/(expenditure) for the year/
Net movement in funds
242,243
1279,2321
136,9891
204,852
Fund balances at l July 2023
1,091.339
595,542
1,686,881
1,482,029
Fund balances at 30 June 2024
1,333,582
316,310
1,649,892
1,686,881
The statement of financial activities includes all gain5 and1055e5 recognised in the year.
All income and expenditure derive from continuing activitie5.
The statement of financial activitie5 also complies with the requirement5 for an income and expenditure account
under the Companies Art 2006.
11

TENDRING MENTAL HEALTH SUPPORT
BAiANCE SHEET
AS AT30JUNE2024
2024
2023
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Investments
io
188,287
190,492
li
78,905
750,622
638,678
203,042
747,000
557,370
12
Cash at bank and in hand
1,468,205
J,507,412
Creditors- amounts falling due within
one year
13
16,6001
111,0231
Net current assets
1,461,605
1,496,389
Total assets less current liabilities
1,649,892
1,686,881
Intome funds
Restricted funds
Unrestricted funds
14
316,310
1,333,582
595,542
1,091,339
1,649,892
1,686,881
The financial statements were approved by the Trustees on .
IzI- |z>2j
Mr R W Smith
Trustee
Company Registratlon No. 02693728
12-

TENDRING MENTAL HEALTH SUPPORT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 JUNE 2024
2024
2023
Notes
Cash f lows from operating activities
Cash generated f rom operations
17
46,276
301,747
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of investments
Interest recoived
13,2031
13,6221
41,857
1747,0001
12,636
Net cash generated from/lused inl
investinE activities
35,032
1734,3641
Net cash used in financing activities
Net increase/(decreasel in cash and cash
equivalents
81,308
1432,6171
Cash and cash equivalent5 at beginning of year
557,370
989,987
Cash and cash equivalents at end of year
638,678
557,370
13-

TENDRING MENTAL HEALTH SUPPORT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
Charity information
Tendring Mental Health Support is a private company limited by Euarantee incorporated in England and
Wales. The registered office is Summit House, 14116 Orwell Road, Clacton on Sea, Essex, C015 IPP.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's articles of association, the
Companios Act 2006 and 'Accounting and ReportinE by Charities". Statoment of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Stand2rd
applicable in tho. UK and Republic of Ireland IFRS 1021" las amended for accounting periods commencing
f rom l January 20161. The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which 15 the functional currency of the charity. Monetary
amounts in these financial 5tJtements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the
revaluation of froehold properties and to include investment properties and certain financial instrkjmonts at
fair value. The principal accounting policie5 adopted are set out below.
1.2 Going concern
At the time of approving the financial statement5, the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the loreseeable future. Thus the
trustees continue to adopt the going concern basi5 of accounting in preparing the financial statements.
1.3 Charitsble funds
Unrestrirted 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 fvnd5 are set ovt in the note5 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 15 recognised in line the Charities Statement of Recommended Practice1SORPI, 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 recoEnised once the charity has been
notified of the donation, unless performance condition5 require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recogni5ed on receipt.
14

TENDRING MENTAL HEALTH SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR EIVDED 30 JUNE 2024
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.
Deprociation is recoEnised so as to write off the cost or valuation of assets less their residual values over
their usef ul lives on the following bases=
Leasehold land and buildings
Plant and equipment
20Yo Straight line
25 /0 reducing balance
The residual value of the f reehold land and buildin25 is in excess of its cost. Therefore, no depreciation ha5
been charged.
1.6 Cash and cash equivalent5
Cash and cash equivalent5 include cash in hand, dep051t5 held at call with banks, other 5hort-term liquid
investments with original maturities of three months or less, and bank overdraft5. Bank overdrafts are
shown within borrowings in current liabilitie5.
Critical accounting estimotes 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
factor5 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 recogni5ed in the period in which the estimate 15 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.
Allocation of costs
The Trustee5 have estimated the amount of costs allocated to the delivery of restricted fund projects.
15

TENDRING MENTAL HEALTH SUPPORT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Donations and leEacies
Unrestricted
funds
Restricted
funds
Total
Total
2024
2024
2024
2023
Donations and gifts
2,514
loo,000
102,514
358,107
For the year ended 30 June 2023
1,107
357.000
358,107
Donations and gifts
Project related- See note 15
Miscellaneous one-off donations
loo,000
loo,000
2,514
357,000
1,107
2,514
2,514
loo,000
102,514
358,107
Charitable artivities
Advocacy
and carer
support
2024
Advocacy and carer
support
2023
Charitable activities
377,757
344,075
Charitable trading income
This income includes £375,923 received frorn Essex County Council and £1,834 received from the
NHS, to enable the charity to carry out its objective5.
Investments
Unrestrlrted
funds
Total
2024
2023
Interest receivable
41.857
12,636
16-

TENDRING MENTAL HEALTH SUPPORT
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30JUNE 2024
Charitable activities
Advocacv
and carer
support
2024
Advocacy
and carer
support
2023
Staff cost5
Depreciation and imp31rment
Repairs and maintenance
Insuranc@
Other establishment
Other motor/travel costs
Telephone
Other office c05tS
Advocacy costs
Training
Accountancy fees
Logal and professional fees
Other finance costs
419,685
5,408
1,430
8,221
18,954
9,826
10,194
18,788
16,580
1,890
17,280
20,627
2,794
358,619
3.480
1,748
7,775
25,391
10,811
9,262
13,569
35,659
6,308
14,400
17,194
170
551,677
504,386
Share of governance costs (see note 71
7,440
5,580
559,117
509,966
Analysis by fund
Unrestrirted funds
Restricted funds
273.423
285,694
228,244
281,722
559,117
509,966
17

TENDRING MENTAL HEALTH SUPPORT
NOTES TO THE FINANCIAL STATEMENT5 {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Governance costs
2024
2023
Audit fees
7,440
5,580
7,440
5,580
Trustees
None of the trustees lor any persons connected with theml received any remuneration or benefits from the
charity during the year. Related party transactions are shown in note 16.
Employees
Number of employees
The average monthly nurnber of employee5 during the year was..
2024
2023
Number
Number
20
18
Employment Costs
2024
2023
Wages and salarie5
Social security costs
Other pension c05t5
383,341
24,743
11,601
327,514
20,877
10,228
419,685
358,619
No employee received employment benefits of more than £60,000 during the year12023- Nill.
The remuneration of key management personnel during the year amounted to £82,79012023: £82,790).
There were two employees deemed to be key management personnel during the period.
18

TENDRING MENTAL HEALTH SUPPORT
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30JUAIE 2024
10 Tangible fixed assets
FrÈehold14nd Leasehold land
and buildings
and buildings
Plant and
eqLJipment
Total
Cost
At l July 2023
Additions
132,264
54,000
91,781
3,203
278,045
3.203
At 30June 2024
132,264
54,000
94,984
281,248
Depreciation and impairment
At l July 2023
Depreciation charged in the year
5,600
2,800
81,953
2,608
87,553
5,408
At 30June 2024
8,400
84,561
92,961
Corrying amount
At 30June 2024
132,264
45,600
10,423
188,287
At 30 June 2023
132,264
48,400
9,828
190,492
11 Debtors
2024
2023
Amounts falling dLFe within one year:
Trade debtors
Other debtors
Prepayments and accrued income
13.002
300
78,905
189,740
78,905
203,042
12 Current asset investments
2024
2023
Flagstone investments
750,622
747,000
19-

TENDRING MENTAL HEALTH SUPPORT
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
13 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Accruals and deferred income
5,623
5,400
6,600
6,600
11,023
14 Restricted lunds
The ir)come funds of the charity include restricted f unds comprising the following unexpended balances of
donations and £rant5 held on trust for specific purposes..
Movement in funds
Balance al
J July Z023
IniominE
resources
Re50urtts
expended
TTandÈTS
Balance at
30 June 20Z4
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
Summit Solutions Project
Mind the Gap Project
Cost of Living Crisis Project
105,213
144,1241
221
61,310
13,000
20,000
5,000
62,426
188,246
101,731
10,000
7,500
80,426
2,000
113,0001
120,0001
15,0001
12521
136,0061
122,1741
177,2401
166,7311
40,000
75,000
70,000
35,000
iio,0001
17,5001
65,000
175,4261
70,000
12,0001
595,542
loo,000
1285,6951 193,5371
316,310
-20-

TENDRING MENTAL HEALTH SUPPORT
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
14 Restricted funds
Icontinuedl
In the f inancial year, the charity conducted a review of their restricted funds, in particular with respect to
the allocation of historic costs and meeting project closure reqLJirements. The review identified additional
costs that had not previously been allocated against projects and projects that had met all the funders
expectations and criteria. The trustees are therefore satisfied that £93,537 can be moved from restricted
funds to unrestricted funds
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 associaled costs.
The Realising Ambitions Funding ProBramme provides support to voluntary and cornmunity sector
organisations from across the UK.
The National Lottery Covid Grant was an increase to the existing agreement and the additional funds follow
the some term5 and conditions.
The Tech and Talk Project, in partnership with Jaywick Resource Centre, provide5 acce55ibility to IT
resources and data.
The Discharge Support Project provides a service to adults who have been discharged from Psychiatric
hospitèls into the community_
The Inclusion Advocacy Project supports the wider initiative of the Tendrine 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 male5 Wlth ment31 illness by providing one to one
support and small virtual Eroups.
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 5UPPOrt to the m05t vulnerable residents of Tendring to tackle
poverty and inequalitv.
21

T£NDRING MENTAL HEALTH SUPPORT
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
15 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2024
2024
Total
Total
2024
2023
Fund balances at 30 June ?024 are
represented by.
Tangible assets
Current assets/lliabilitiosl
188,287
1,145,295
188,287
1,461,605
190,492
1,496,389
316,310
1,333,582
316,310
1,649,892
1,686,881
16 Related party transactions
During the ye2r the charity paid £17,28012023". £14,400) for bookkooping services to Jaygate Management
Limited, a company of which R Smith is a director and significant shareholder. The transacLion5 were carried
out on an arm5 length basis.
17 Cash generated from operations
2024
2023
IDeficitl/surpu5 for the year
136,9891
204,852
Adjustments for..
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
141,857}
5,408
112,6361
3,480
Movements in working capital..
Decrease in debtor5
IDecreasel/increase in creditors
124,137
14,423}
104,798
1,253
Cash generated from operation5
46,276
301,747
18 Analysis of change5 in net funds
The charity had no debt during the year.
22-