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2021-03-31-accounts

Page
Report of the Trustees 1 to 3
Independent
Examiner's
Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements 7 to 14
Detailed Statement ofFinancial Activities

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Notes f,
INCOME AND ENDOWftIENTS FROM
Donations and legacies 2,788 2,788 1,338
Charitable activities
Grants 223,091 45,918 269,009 294,006
Investment income 103 103 238
Total 225,982 45,918 271,900 295,582
EXPENDITURE ON
Charitable activities
Grants 176,081 58,053 234,134 265,540
NET INCOME/(EXPENDITURE) 49,901 (12,135) 37,766 30,0042
Transfers between
funds
4,810 (4,810)
Gains/(Losses)
on Defined Pension
Fund 24,000 24,000 (201,000)
Net movement
in fuuds
78,711 (16,945) 61,766 (170,958)
RECONCILIATION OF FUNDS
Total funds brought forward (437,807) 25,670 (412,137) (241,179)
TOTAL FUNDS CARRIED FORWARD

INVESTMENTINC ME
2. 2021 2020
8
Interest Received 103 238
3. CHARITABLE ACTIVITIES COSTS Direct Support
Costs costs Totals
Grants 232,694 1,440 234,134
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting).
2021 2020
Auditors'
remuneration
Other operating
leases
for non audit work 1,440
11,000
1,440
11,000
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31March 2021 nor for the year ended
31March 2020.
Trustees'
expenses
2021 2020
168
Trustees'expenses
STAFF COSTS 2021 2020
Wages and salaries
Social security costs
Other pension costs
147,274
8,727
23,599
162,876
11,985
27,329
179,600 202,190
The average monthly number ofemployees during the year was as follows:
2021 2020
Charitable
Activities
6
1
6
1
NOTES TO THE FINANCIAI, STATEMENTS FOR THK YEAR ENDED 31MA NOTES TO THE FINANCIAI, STATEMENTS FOR THK YEAR ENDED 31MA NOTES TO THE FINANCIAI, STATEMENTS FOR THK YEAR ENDED 31MA NOTES TO THE FINANCIAI, STATEMENTS FOR THK YEAR ENDED 31MA RCH 2021... continued
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
8
INCOME AND EiNDOWIYIENTS FROID
Donations
and legacies
1,338 1,338
Charitable
activities
Grants 184,758 109,248 294,006
Investment
income
237 238
Total 186,333 109,249 295,582
EXPENDITURE ON
Charitable
activities
Grants 161,559 103,981 265,540
Net gains/(losses)
on investments
(201,000) (201,000)
NET hvtCOMK/(EXPENDITURE) (176,226) 5,268 (170,958)
Transfers
between funds
27,061 ~27,061)
Net movement
in funds
(149,165) (21,793) (170,958)
RECONCILIATION OF FUNDS
Total funds brought forward (288,642) 47,463 (241,179)
TOTAL FUNDS CARRIED FORWARD (437,807) 25,670 ~412,137)
8. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
COST
At 1 April 2020 and 31 March 2021 18,563
DEPRECIATION
At 1 April 2020 and 31 March 2021 18,563
NET BOOK VALUE
At 31March 2021
At 31March 2020
WEST WALES ACTION FOR iVfENTAL HEALTH WEST WALES ACTION FOR iVfENTAL HEALTH WEST WALES ACTION FOR iVfENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS FOR THK YEAR ENDED 31 MARCH 2021...contiuued
DEBTORS: AMOUNTS FALLING DUK WITHIN ONE YEAR 2021 2020
I
Trade debtors 7, 129 19,670
CREDITORS: AMOUNTS FALLING DUE WITHIN
OtsKE YEAR
2021 2020
I
Trade creditors 1,575 2,259
MOVEMENT IN FUNDS Net Transfers
movement between At
At 1.4.20 in funds funds 31.3.21
Unrestricted
funds
General fund
Pension Fund
70,193
(508,000)
49,901
24,000
4,810 124,904
~484,000)
(437,807) 73,901 4,810 (359,096)
Restricted funds
Ceredigion Dev Worker
Pembrokeshire
Dev Worker
Mind Your Heart
Spirituality
Golfing Project
Am Dro Am Glonc
Mental Health Forums
2,066
17,194
616
3,817
1,977
2, 168
(2,099)
(12,262)
58
2,099
(4,932)
(1,977)
4,234
616
3,817
25,670 ~12,135) ~4,810) 8,725
TOTAL FUNDS ~412,137) 61,766 ~350,371)
Net movemeut
in funds, included
in the above are as follows'.
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted
funds
General fund
Pension Fund
225,982 (176,081) 24,000 49,901
24,000
225,982 (176,081) 24,000 73,901
Restricted funds
Ceredigion
Dev Worker
Pembrokeshire
Dev Worker
Mind Your Heart
Mental Health Forums
21,256
14,310
9,174
1,178
(19,088)
(16,409)
(21,436)
~1,120)
2,168
(2,099)
(12,262)
58
45,918 ~58,053) (12,135)
TOTAL FUNDS 271,900 ~234, 134) 24,000 61,766

Comparatives
f
or movement
In funds
Net Transfers
movement between At
At 1.4.19 in funds funds 31.3.20
f
Unrestricted
funds
General fund 18,358 24,774 27,061 70,193
Pension Fund (307,000) (201,000) (508,000)
(288,642) (176,226) 27,061 (437,807)
Restricted
funds
Carmarthenshire Dev Worker (1,834) 1,834
Ceredigion Dev Worker 2,066 2,066
Pembrokeshire
Dev Worker
(8,037) 8,037
Mind Yow Heart 8,641 13,485 (4,932) 17,194
Spirituality 616 616
Golfing Project 4,229 (412) 3,817
Am Dro Am Glonc 1,977 1,977
Mind Your Heart Reserve 32,000 ~32,000)
47,463 5,268 ~27,061) 25,670
TOTAL FUNDS ~241,179) (170,958) ~412,137)
Incoming Resources Gains and Movement
resources expended losses in funds
I
Unrestricted
funds
General fund 186,333 (161,559) 24,774
Pension Fund (201,000) ~201,000)
186,333 (161,559) (201,000) (176,226)
Restricted
funds
Carmarthenshire Dev Worker 29,396 (31,230) (1,834)
Ceredigion
Dev
Worker 22,674 (20,608) 2,066
Pembrokeshire Dev Worker 14,308 (22,345) (8,037)
Mind Your Heart 36,700 (23,215) 13,485
Mental Health Forums
Golfing Project
6,171 (6,171)
~412)
(412)
109,249 (103,981) 5,268
TOTAL FUNDS 295,582 ~265,540) (201,000) ~170,958)

A current
year 12 months
and prior year 12 months combined
position is as follo ws:
Net Transfers
movement between At
At 1.4.19 in funds funds 31.3.21
I
Unrestricted
funds
General fund
Pension Fund
18,358
~307,000)
74,675
~177,000)
31,871 124,904
(484,000)
(288,642) (102,325) 31,871 (359,096)
Restricted
funds
Carmarthenshire
Dev Worker
Ceredigion
Dev Worker
Pembrokesbire
Dev Worker
Mind Your Heart
Spirituality
Golfing Project
Am Dro Am Glonc
Mind Your Heart Reserve
Mental Health Forums
8,641
616
4,229
1,977
32,000
(1,834)
4,234
(i0,136)
1,223
(412)
58
1,834
10,136
(9,864)
(1,977)
(32,000)
4,234
616
3,817
47,463 ~6,867) ~31,871) 8,725
TOTAL FUNDS ~241,179)
A current
year 12 months
and prior year 12 months combined net movement
m
funds,
included
in the above are
as foUows;
lnconung Resources Gams and Movement
resources expended losses in funds
Unrestricted
funds
General fund
Pension Fund
412,315 (337,640) (177,000) 74,675
(177,000)
412,315 (337,640) (177,000) (102,325)
Restricted funds
Carmarthenshire
Dev Worker
Ceredigion Dev Worker
Pembrokeshire
Dev Worker
Mind Your Heart
Mental Health Forums
Golfing Project
Mental Health Fonims
29,396
43,930
28,618
45,874
6,171
1,178
(31,230)
(39,696)
(38,754)
(44,651)
(6,171)
(412)
~I,120)
(1,834)
4,234
(10,136)
1,223
(412)
58
155,167 ~162,034) ~6,867)
TOTAL FUNDS 567,482 ~499,674) ~177,000) ~109,192)

The amounts
recognised
in the statement
offinancial pos ition are as follows:
2021 2020
Fair value ofscheme assets
Present Value ofdefined benefit obligation
1,428,000
1,154,000
~1.912.000)~1,662,000)
Defined benetit pension scheme deficit (484,000) (508,000)
Defined Benefit Obligation
Changes
in the defined benefit obligation
are as follows:
2021
Present value at start ofyear 1,662.000
Current Service Cost 41,000
Interest 41,000
Members'
Contributions
7,000
Past Service Cost
Remeasurements
(liabdities)
Benefits/transfers
paid
222,000
~6),000)
Present value at end ofyear 1,912,000
Fair Value ofscheme assets
Changes
in I'he fair value ofscheme assets
are as follows. '
Fair Value at start ofyear 1,154,000
Interest income 27,000
Remeasurements
(assets)
278,000
Administration
Expenses
Employer
Contributions
Member
contributions
Benefits Paid
23,000
7,000
~6).000)
Fair value at end ofyear 1,428,000

INCOME AND ENDOWMENTS AND ENDOWMENTS AND ENDOWMENTS
Donations aad legacies
Donations 2,788 1,338
Investment income
Interest Received 103 238
Charitable activities
Grants 269,009 294,006
Total incoming
resources
271,900 295,582
EXPENDITURE
Charitable activities
Wages 147,274 162,876
Social secunty 8,727 11,985
Pensions 23,599 27,329
Rent Paid 11,000 11,000
Insurance 914 887
Telephone 3,955 3,283
Postage and stationery 4,618 6,669
Advertising 8,297 383
Sundries 24,310 39,520
232,694 263,932
Support costs
Governance
costs
Trustees' expenses 168
Auditors' remuneration for non audit work 1,440 1,440
1,440 1,608
Total resources expended 234,134 265,540
Net income before gains and losses 37,766 30,042
Realised recognised gains and losses
Actuarial Losses on Pension 24,000 ~201,000)
Net income/(expenditure) 61,766 (170,958)