THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Registered Company No. 02990385 Registered Charity No. 1042760 (England & Wales) Registered Charity No. SC039845 (Scotlandl **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH** **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023** 1 **TRUSTEES REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH FOR THE YEAR ENDED 31 DECEMBER 2023** 2 **TRUSTEES REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** 3 **TRUSTEES REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** 4 **TRUSTEES REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** 5 **TRUSTEES REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** 6 **TRUSTEES REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** 7 **TRUSTEES REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** 8 **TRUSTEES REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** 9 **INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH FOR THE YEAR ENDED 31 DECEMBER 2023** 10 **INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH FOR THE YEAR ENDED 31 DECEMBER 2023** 11 **INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH FOR THE YEAR ENDED 31 DECEMBER 2023** 12 **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023** |**Note**
**INCOME**
Donations and legacies
Charitable activities:
Membership services
Conferences & training
Publications
Other trading activities: property income
Investments
**TOTAL INCOME**
**EXPENDITURE**
Charitable activities:
Membership services
Conferences & training
Resources & Education
Publications
**TOTAL EXPENDITURE**
3
Gains/(losses) on investments
**TOTAL FUNDS BROUGHT FORWARD**
**TOTAL FUNDS CARRIED FORWARD**
**Net (expenditure)/ income before**
**gains on investments**
**NET INCOME/(EXPENDITURE) &**
**NET MOVEMENT IN FUNDS**|**Unrestricted**

**2023**
**£**
**7,592**
**147,749**
**234,562**
**752,254**|**Restricted**
**2023**
**£**
**-**
**-**
**-**
**-**|**Total**
_Total_
**2023**
_2022_
**£**
_£_
**7,592**
_279_
**147,749**
_118,320_
**234,562**
_274,095_
**752,254**
_735,820_
**1,134,565**
_1,128,235_
**55,958**
_46,948_
**32,068**
_8,876_
**1,230,183**
**1,184,338**
**44,557**
_29,225_
**240,296**
_246,604_
**433,703**
_371,746_
**580,401**
_478,352_
**1,298,957**
_1,125,927_
**(68,774)**
_58,411_
**965,475**
_(19,352)_
**896,701**
_39,059_
**2,899,441**
_2,860,382_
**3,796,142**
_2,899,441_| |---|---|---|---| ||**1,134,565**
**55,958**
**32,068**|**-**
**-**
**-**|| ||**1,230,183**|**-**|| ||**44,557**
**240,296**
**433,703**
**580,401**|**-**
**-**
**-**
**-**|| ||**1,298,957**|**-**|| ||**(68,774)**
**965,475**|**-**
**-**|| ||**896,701**
**2,878,406**|**-**
**21,035**|| ||||| ||**3,775,107**|**21,035**|| All of the above results are derived from continuing activities. The notes on the following pages form part of these financial statements 13 **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023** ||||**2023**||_2022_| |---|---|---|---|---|---| ||**Note**|**£**|**£**|_£_|_£_| |**FIXED ASSETS**|||||| |Tangible fixed assets|8||**6,413**||_995,064_| |Intangible fixed assets|7||**31,907**||_32,003_| |Investments|9||**146,427**||_139,513_| |Investment Property|9||**1,950,000**||_-_| ||||**2,134,747**||_1,166,580_| |**CURRENT ASSETS**|||||| |Debtors|10|**365,465**||_314,993_|| |Short term deposits||**1,305,530**||_1,208,220_|| |Cash at bank and in hand||**297,657**||_364,949_|| |||**1,968,652**||_1,888,162_|| |**Creditors: amounts falling due**|||||| |**within one year**|11|**(307,257)**||_(155,301)_|| |**NET CURRENT ASSETS**|||**1,661,395**||_1,732,861_| |**NET ASSETS**|||**3,796,142**||_2,899,441_| |**FUNDS**|||||| |Restricted funds|12||**21,035**||_21,035_| |Unrestricted funds|||||| |Designated funds|12|**125,168**||_1,230,748_|| |General fund|12|**3,649,939**||_1,647,658_|| ||||**3,775,107**||_2,878,406_| ||||**3,796,142**||_2,899,441_| The notes on the following pages form part of these financial statements 14 ## **INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH FOR THE YEAR ENDED 31 DECEMBER 2023** |**Net cash (used in)/**
**provided by operating activities**
Net movement in funds
Add back depreciation/amortisation charge
Losses on investments
Less interest income
(Increase) in debtors
Increase in creditors
**Net cash (used in)/**
**provided by operating activities**
**Net cash (used in)**
**investing activities**
Interest income
Revaluation of investments properties
Purchase of investments
Proceeds from sale of investments
Purchase of tangible fixed assets
Purchase of intangible fixed assets
**Net cash (used in)**
**investing activities**
Cash and cash equivalents at the
beginning of the year
Total cash and cash equivalents at
the end of the year
**Analysis of cash and cash equivalents**
Cash at bank and in hand
Short term deposits
Increase in cash and cash
equivalents in the year|**£**
**£**
_£_
_£_
**896,701**
_39,059_
**22,753**
_65,502_
**279**
_15,085_
**(32,068)**
_(8,876)_
**(50,472)**
_(146,034)_
**151,956**
_49,914_
**989,149**
_14,650_
**32,068**
_8,876_
**(960,356)**
_-_
**(21,082)**
_(18,051)_
**13,884**
_21,242_
**(4,550)**
_(2,973)_
**(19,095)**
_(16,034)_
**(959,131)**
_(6,940)_
**30,018**
_7,710_
**1,573,169**
_1,565,459_
**1,603,187**
_1,573,169_
**297,657**
_364,949_
**1,305,530**
_1,208,220_
**1,603,187**
_1,573,169_
**2023**
_2022_| |---|---| ||| 15 **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 16 **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** - e = Office fixtures 17 **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** 18 **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **3. EXPENDITURE** |**Charitable activities**
Membership services
Resources & Education
National conferences
& training
Publications|**Direct Staff**
**costs**
**£**
**15,653**
**99,039**
**61,047**
**160,013**
**335,752**|**Other Direct**
**costs**
**£**
**8,521**
**205,698**
**99,755**
**212,024**
**525,998**|**Support**
**costs**
**£**
**20,383**
**128,966**
**79,494**
**208,364**
**437,207**|**Total 2023**
_Total 2022_
**£**
_£_
**44,557**
_29,225_
**433,703**
_371,746_
**240,296**
_246,604_
**580,401**
_478,352_
**1,298,957**
_1,125,927_| |---|---|---|---|---| Support costs are detailed in Note 5 and are allocated on the basis of direct staff costs. ## **4. NET MOVEMENT IN FUNDS** |This is stated after charging:
Auditors' remuneration for audit (excluding VAT)
Depreciation & Amortisation|**2023**
_2022_
**£**
_£_
**9,775**
_8,500_
**22,753**
_46,970_| |---|---| ## **5. SUPPORT COSTS** |Governance
Staff costs
Legal and professional
Office
Establishment|**2023**
_2022_
**£**
_£_
**10,216**
_10,760_
**153,842**
_100,606_
**64,610**
_52,202_
**113,950**
_133,477_
**94,589**
_89,890_
**437,207**
_386,935_| |---|---| 19 **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **6. STAFF COSTS AND KEY MANAGEMENT PERSONNEL** ||**2,023**|_2022_| |---|---|---| ||**£**|_£_| |Gross salaries|**416,776**|_312,671_| |Social security|**40,889**|_29,853_| |Pensions|**31,929**|_26,471_| ||**489,594**|_368,995_| The average number of employees (head count based on number of staff employed) in the year was 9 (2022: 8). 1 employee received remuneration of between £80,000 and £89,999 in the year (2022: 1). The key management personnel of the Charity comprise the trustees, the Chief Executive and the senior management team. The Trustees do not receive any remuneration for their role as a Trustee. The total employee benefits of the key management personnel of the Charity were £293,184 (2022: £262,707). ## **7. INTANGIBLE FIXED ASSETS** |**Cost**
At 1 January 2023
Additions in the year
Disposals in the year
At 31 December 2023
**Amortisation**
At 1 January 2023
Charge for the year
Disposals in the year
At 31 December 2023
**Net book value**
At 31 December 2023
At 31 December 2022|**Website**
**Total**
**£**
**£**
**136,374**
**136,374**
**19,095**
**19,095**
**-**
**-**| |---|---| ||**155,469**
**155,469**| ||**104,371**
**104,371**
**19,191**
**19,191**
**-**
**-**| ||**123,562**
**123,562**| ||**31,907**
**31,907**| ||_32,003_
_32,003_| 20 **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **8. TANGIBLE FIXED ASSETS** |**Cost**
At 1 January 2023
Additions in the year
Disposals in the year
Transfer to Investment
Property
At 31 December 2023
**Depreciation**
At 1 January 2023
Charge for the year
Transfer to Investment
Property
Disposals in the year
At 31 December 2023
**Net book value**
At 31 December 2023
At 31 December 2022|**Freehold**
**Premises**
**Fixtures**
**and**
**equipment**
**Computer**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**1,000,000**
**329,086**
**33,063**
**1,362,149**
**-**
**2,332**
**2,218**
**4,550**
**-**
**-**
**-**
**-**

**(1,000,000)**
**(289,100)**
**-**
**(1,289,100)**| |---|---| ||**-**
**42,318**
**35,281**
**77,599**| ||**151,519**
**187,505**
**28,061**
**367,085**
**543**
**3,019**
**3,562**

**(151,519)**
**(147,942)**
**(299,461)**
**-**
**-**
**-**
**-**| ||**-**
**40,106**
**31,080**
**71,186**| ||**-**
**2,212**
**4,201**
**6,413**| ||_848,481_
_141,581_
_5,002_
_995,064_| All of the above assets are used for charitable purposes. 21 ## **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **9. FIXED ASSET INVESTMENTS** |**Investments**
At market value:
At 1 January 2023
Purchases at cost
Disposal proceeds
Increase (decrease) increase in market value
Market value at 31 December 2023
Cash on deposit and dealing account
At 31 December 2023
Historical cost of managed portfolio
**Investment Property**
Fair value at the start of the year
Transfer from tangible assets
Revaluation during the year
Fair value at the end of the year|**2,023**
_2022_
**£**
_£_
**128,313**
_151,933_
**21,082**
_18,051_
**(13,884)**
_(21,242)_
**5,110**
_(20,429)_
**140,621**
_128,313_
**5,806**
_11,200_
**146,427**
_139,513_
**140,449**
_136,213_
**-**
_-_
**1,000,000**
_-_
**950,000**
_-_
**1,950,000**
_Nil_
_£_| |---|---| The property was revalued by Price Taylor LLP, Chartered Surveyors, on 22 April 2024. 22 ## **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** |**10. DEBTORS**
**Due within one year**
Trade debtors
Prepayments
Sundry debtors and accrued income
VAT
**11. CREDITORS**
**Due within one year**
Trade creditors
Accruals
Deferred income
Taxation and social security
Pensions
Other creditors
VAT
**Deferred income**
At 1 January
Released in the year
Incoming resources deferred in the current year
At 31 December|**2,023**
**£**
**57,789**
**28,109**
**269,523**
**10,044**
**365,465**
**2,023**
**£**
**75,222**
**112,950**
**89,062**
**11,803**
**88**
**18,132**
**-**
**307,257**
**39,031**
**(39,031)**
**89,062**
**89,062**|_2022_
_£_
_66,196_
_8,860_
_238,235_
_1,702_| |---|---|---| |||_314,993_| |||_2022_
_£_
_30,441_
_36,602_
_39,031_
_16,766_
_3,218_
_29,243_
_-_| |||_155,301_| |||_40,927_
_(40,927)_
_39,031_| |||_39,031_| 23 ## **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **12. STATEMENT OF FUNDS** |**Restricted funds**
CAIDPN
**Total restricted funds**
**Designated funds**
Fixed asset reserve
Building maintenance
Video portal
**Total designated funds**
**General fund**
**TOTAL FUNDS**|**Brought**
**forward**
**£**
**21,035**
**21,035**
**995,064**
**71,990**
**163,694**
**1,230,748**
**1,647,658**
**2,899,441**|**Income**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**1,230,183**
**1,230,183**|**£**
**-**
**-**
**(3,562)**
**(33,552)**
**(83,377)**
**(120,491)**
**(1,178,466)**
**(1,298,957)**
**Expenditure**|**Transfers**
**and gains**
**Carried**
**forward**
**£**
**£**
**-**
**21,035**
**-**
**21,035**
**(985,089)**
**6,413**
**-**
**38,438**
**-**
**80,317**
**(985,089)**
**125,168**
**1,950,564**
**3,649,939**
**965,475**
**3,796,142**| |---|---|---|---|---| ## **Designated funds** Fixed asset reserve ## Building maintenance For major maintenance programmes which include installing new alarm systems and mechanical ventilation. ## Video portal Funding to build a video resource in child and adolescent mental health to support members worldwide and further improve its outreach. 24 ## **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** |**12. STATEMENT OF FUNDS -**
**Restricted funds**
Clinical research course
Caidpn
**Total restricted funds**
**Designated funds**
Fixed asset reserve
Clinical research course
Building maintenance
Video portal
**Total designated funds**
**General fund**
**TOTAL FUNDS**|**2022 (Comparative)**
**Brought**
**forward**
**Income**
**£**
**£**
**30,140**
**-**
**21,035**
**-**
**51,175**
**-**
**1,247,411**
**-**
**25,000**
**-**
**71,990**
**-**
**286,764**
**-**
**1,631,165**
**-**
**1,178,042**
**1,184,343**
**2,860,382**
**1,184,343**|**£**
**(30,140)**
**-**
**(30,140)**
**(46,970)**
**(25,000)**
**-**
**(123,070)**
**(195,040)**
**(900,747)**
**(1,125,927)**
**Expenditure**|**Transfers**
**and gains**
**£**
**-**
**-**
**-**
**(205,377)**
**-**
**-**
**-**
**(205,377)**
**186,025**
**(19,352)**|**Carried**
**forward**
**£**
**-**
**21,035**| |---|---|---|---|---| |||||**21,035**
**995,064**
**-**
**71,990**
**163,694**| |||||**1,230,748**
**1,647,663**| |||||**2,899,446**| ## **13. RELATED PARTIES** There are no related party transactions in the year (2022: none). The Trustees did not receive any remuneration during the year (2022: £nil). Expenses totalling £1,943 (2022: £nil) were reimbursed to 2 Trustees in the year. 25 ## **THE ASSOCIATION FOR CHILD AND ADOLESCENT MENTAL HEALTH NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **14. COMPARATIVE SOFA** |**COMPARATIVE SOFA**||| |---|---|---| |**Unrestricted**
**Note**
**2022**
**£**
**INCOME**
Donations and legacies
**279**
Charitable activities:
Membership services
**118,320**
Conferences & training
**274,095**
Publications
**735,820**
**1,128,235**
Other trading activities: property income
**46,948**
Investments
**8,876**
**TOTAL INCOME**
**1,184,338**
**EXPENDITURE**
Charitable activities:
Membership services
**29,225**
Conferences & training
**216,464**
Resources & Education
**371,746**
Publications
**478,352**
**TOTAL EXPENDITURE**
**1,095,787**
**Net (expenditure)/**
**income before gains on**
**investments**
**88,551**
Gains/(losses) on investments
**(19,352)**
**69,199**
**TOTAL FUNDS BROUGHT FORWARD**
**2,809,207**
**TOTAL FUNDS CARRIED FORWARD**
**2,878,406**
**NET (EXPENDITURE)/ INCOME**|**Restricted**
**2022**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**30,140**
**-**
**-**
**30,140**
**(30,140)**
**-**
**(30,140)**
**51,175**
**21,035**|**Total**
**2022**
**£**
**279**
**118,320**
**274,095**
**735,820**| |||**1,128,235**
**46,948**
**8,876**| |||**1,184,338**| |||**29,225**
**246,604**
**371,746**
**478,352**| |||**1,125,927**| |||**58,411**
**(19,352)**| |||**39,059**
**2,860,382**| |||**2,899,441**| 26