2022-03-31-accounts

ANNUAL REPORT Headlight Mental Health Charity 2021-22

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Page

• 1 Message from the Chair

• 2 Trustee Annual Report

• 3 Review of 2021-22

• Our purpose & activities

• Fundraising

• 7 Looking to the future

• 8 Financial Review

• 11 Structure, Governance & Management

• 14 Reference & administrative details

• 16 Annual Accounts 2021-22

It has been another extraordinary year in so many ways, with continued uncertainty for many of our staff and service users. Throughout the crisis, I have been overwhelmed by the fantastic way in which our work has continued to be completed by our dedicated staff and supporters. Without the enthusiasm of those who continue to go the extra mile, our achievements year on year would not be possible. The impact of the Covid pandemic has been felt by everyone and it is certain that this effect will continue to be felt by the NHS, Avon & Wiltshire Mental Health Partnership NHS Trust (AWP) and our staff for many years to come.

This annual report describes our core work last year, supporting a large number of projects that in all their diversity illustrate how we can make an impact through our charitable funding. Our focus and vision is improved mental health and the projects that we have been able to fund this year, have differed significantly from previous years, both in terms of provision and available funding. All of this has been as a direct consequence of the need to support our staff and service users in different ways during the tough periods they have faced, in such unprecedented times. We have seen a rise this year in the number of services fundraising under the Headlight banner through the use of JustGiving.

The funds raised have supported a wide range of charitable and health related activities over the past year and have been used to support and/or enhance the experiences of our service users, their carers and our staff. The committee continues to encourage the use of the funds by asking staff for creative and imaginative ways to enhance patient care.

Looking to the year ahead, we have been fortunate to obtain a further grant from the NHS Charities Together to allow us to complete further works to the outdoor spaces at the Trust. This is a focus for Headlight over the coming year, to give our staff and service users greater access to external areas to aid their health and mental well-being. This is particularly key for us as a mental health organisation, with isolation being a well understood side effect of such challenging and unprecedented events. At a time of significant economic uncertainty, it is more important than ever, that we are able to provide continued support to our patients, service users and staff.

As Chair of Headlight, I would like to thank enormously all those who have made the programmes of work undertaken this year, both achievable and successful. All of the projects have made a significant difference to both our staff and service users and I very much hope that we are able to continue this fantastic work into 2022-23.

Brian Stables

Chair of the Charitable Funds Committee NonExecutive Director, Avon and Wiltshire Mental Health Partnership NHS Trust

Headlight Mental Health Charity (Headlight) is the name for the AWP Charitable Fund. Headlight is AWP's registered Charity, established to manage donations and bequests to AWP. The donations received by the Charity are used for charitable activities across the Trust, for items and initiatives that would not otherwise be funded by statutory NHS funds.

In practice, the Charity and its Trustees award funds in the form of grants to projects that help support the service users of AWP. These projects are delivered by AWP staff.

The objective for the Charity is to add value to the service users, staff and carers of AWP service users. The Charity has taken the public benefit guidance issued by the Charity Commission into account when making any relevant decisions and recognises itself as a public benefit entity.

Following consultation with our patients and their carers, the Trustees have agreed the following funding priorities for the Charity and will support projects that:

• Enhance AWP's care environments to be more comfortable and welcoming

• Support recovery through recreation and meaningful activities

• Promote awareness and reducing the stigma of mental health

• Test approaches with the potential to improve outcomes in mental healthcare

Compliance Statements

The Charitable Funds are registered in accordance with the Charities Act 2011. The Registered Charity number is 1056576.

The Charity's Annual Report with the financial statements for the year ended 31 March 2022 have been prepared by the Corporate Trustee in accordance with the Charity's SORP (FRS 102) and complies with the charity's Governing Document .

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Christmas Cheer Our purpose and activities

Christmas Cheer

Headlight was once again able to provided seasonal extras to brighten the festive period for inpatients of the Trust. For service users spending Christmas in one of our hospitals, the Charity provided a small gift, funds for festive food, treats and decor.

Amblescroft South Gardening Project

Recently, Amblescroft South has made adjustments in both its layout and client group to minimise the risk of Covid – this has meant they are currently supporting more patients with functional illness such as depression and psychosis. As a team they now more than ever recognise the benefits of service users contact with nature. In September 2020 they commenced work to create a walled garden adjoining the main lounge area.

In December 2021 the garden was successfully completed and Amblescroft South have a beautiful outdoor space that service users, carers, staff and visitors can enjoy! The team are thrilled with the end result and have been able to transform the area to make the whole space more appealing and therapeutic. This garden will benefit the wider Salisbury teams, who will be able to share use of the garden for therapeutic meetings and a base for groups including gardening, tai chi and one-to-one sessions.

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Our purpose and activities

Therapeutic Walking Group for the Traumatic Stress Service

The staff at the Hope Service have led two fundraising drives to raise money for their walking groups and football sessions, which they provide in addition to therapy. They support refugees and asylum seekers, including arrivals from Afghanistan and Ukraine who, as a result of their traumatic experiences, have developed Post Traumatic Stress Disorder (PTSD). The money they are continuing to raise has meant that they can provide trainers and walking equipment for their service users as many have only the shoes or sandals they arrived in.

Being outdoors can be really beneficial to physical and mental health and can also provide a space to connect with others and build confidence. Their walking groups and football sessions have had brilliant feedback from service users who are often extremely isolated.

Understanding Psychosis Workbook

Staff won funding from Headlight a few years ago to fund an online cartoon package to make information accessible for people with learning disabilities. They successfully created the Understanding Psychosis Workbook that is now used across AWP and in other Trusts. We have been lucky enough to receive donations from services across the world who have been making use of this workbook and the team will now be able to create more resources for use across the NHS.

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Fundraising

2021-22 Achievements in Fundraising

There have been some particularly fruitful staff-led fundraising activities across the Trust and we have been able to take advantage of the return of semi-regular skydiving dates. Supporter-led fundraising is still not as regular as in previous years, due to Covid restrictions. We have benefitted from some very successful supporter-led fundraising events for the Operation Courage veterans service and the New Horizons Mother and Baby Unit.

Fundraised income has dropped to £8,000 due, in part, to continued restrictions. The majority of the fundraising has been online through JustGiving.

Key Achievements

• Our acute adult ward in Bath, Sycamore, was given a piano for use by service users. This has offered valuable opportunities for expression, wellbeing and recovery.

• The Recovery Through Sport group has continued to successfully fundraise for the football project, working to improve members physical and mental health through sport.

• The Hope Service raised £1,200 to provide trainers for refugees and asylum seekers attending their therapeutic walking group and football sessions in Bristol.

• Two supporters completed a 24-Hour Stretcher walk to raise over £3,000 for Operation Courage, the Veterans Health and Wellbeing Service.

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Headlight fundraises in order to grow the voluntary income of the Charity and to be able to spend more on charitable activities. The Charity pays for one part-time member of administrative staff and does not undertake any fundraising through commercial partners.

Fundraising Standards

Headlight is a voluntary member of the Fundraising Regulator, and commits to following best practice as set out in the Code of Fundraising Practice.

Protecting vulnerable people

We are committed to protecting vulnerable individuals and have robust policies and practices in place to ensure that no-one is placed under any pressure to donate.

As a mental health charity, many of our most valued supporters may be considered

vulnerable. We commit to doing everything possible to always be sensitive in our

communications and contact supporters only as and when they have asked us to do so.

More information can be found within our Supporter Promise, which can be found on the main Trust website www.awp.nhs.uk.

Complaints regarding Fundraising Practices

Any complaints regarding fundraising activities are dealt with in line with our Complaints Policy, and managed through the complaints process at Avon and Wiltshire Mental Health Partnership NHS Trust. Headlight has received no such complaints during the year, nor were any received during the prior financial year.

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Looking to the future

This year there has been a considerable increase in the number of local funds designated for wards and services and we hope to encourage more localised fundraising and fund ownership across the Trust. The growing number of AWP colleagues that are engaging with the Charity has ensured that we are able to continue to support recovery in a meaningful way.

We have had an effective partnership with GoSkydive for a good number of years, with this continued success we will be renewing our relationship and hope to partner with more companies so we can offer our supporters a varied programme of fundraising activities.

Having successfully applied for more grant funding from NHS Charities Together, we will be embarking on more projects to improve the outdoor spaces for our service users, ensuring our service users are involved in the design process. We have seen the successful implementation of garden murals across a number of our units and will be able to provide this to more areas of the Trust, providing a more calming environment from both inside and outside the units. Alongside this we will be providing seating and planting projects that will benefit service users, carers, relatives and staff across the wide ranging multidisciplinary teams.

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Financial Review 2021-22

Income

The Charity received £35,000 income in 2021-22 compared with £189,000 in 2020-21. The reduction is due to the significant funding received from NHS Charities Together in 2020-21.

Donations

The Charitable Fund received £27,000 in donations in 2021-22 (£174,000 in 2020-21). The majority of donated income was received as smaller amounts throughout the year through grants and local staff fundraising initiatives.

Fundraising

The Charitable Fund received £8,000 through fundraising in 2021-22 (£15,000 2020-21). Further information and key successes can be found in section 3.

Expenditure

Headlight spent £36,000 in 2021-22, compared to £172,000 in 2020-21.

Charitable Expenditure

- Recreation and therapies	£8,000
- Staff enhancement	£1,000
- Furniture,fixtures & fittings	£1,000
- Other charitable expenditure	£13,000

Indirect Expenditure

Indirect Expenditure
- Staff salaries and recharges	£11,000
- Governance	£2,000

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Financial Review 2021-22

Total Reserves

The level of reserves and expenditure plans are reviewed at each committee meeting to ensure

that the Charity expenditure is in line with income and the reserves policy (section 7).

Total reserves as at year end 2021-22 are £127,000 (£132,000 in 2020-21)

Unrestricted reserves: £83,000 (£81,000 in 2020-21) Restricted reserves: £44,000 (£51,000 in 2020-21)

Short term investments and deposits

£118,000 (£181,000 in 2020-21)

The deposit represents money held in a high interest commercial bank account in order that surplus monies gain maximum interest.

Cash in hand and at bank

£11,000 (£6,000 in 2020-21)

Cash in hand represents the amounts held in the commercial bank account.

Restricted Funds

Total £44,000 (£51,000 in 2020-21)

NHS Charities Together £1,000 (£6000 in 2020-21)

General Service User Fund £1,000 (£1,000 in 2020-21)

To support the well-being of staff and service users

For any recreation and therapies for service users of Avon and Wiltshire Partnership NHS Trust

CAMHS Riverside Fund

£22,000 (£24,000 in 2020-21)

For any charitable purpose relating wholly or mainly to the CAMHS Riverside unit

Wiltshire Learning Disabilities

£8,000 (£8,000 in 2020-21)

For any charitable purpose relating wholly or mainly to learning disability services in Wiltshire

Max McGhee Memorial Fund

£12,000 (£12,000 in 2020-21)

For the provision of a sensory room in line with the family wishes

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Structure, Governance & Management

Accruals

£ 2,000 (£55,000 in 2020-21)

This provision relates to expenditure that has been made before the year end where orders have been raised and goods received, but invoices not yet received.

Governing Document

To comply with the Charities Act 2011, Avon and Wiltshire Mental Health Partnership Charitable Fund, in common with many NHS Charitable Funds, is registered as an NHS Charity with the Charity Commission.

The Fund was established by a declaration of trust dated 28 June 1996 following the establishment of the Bath Mental Health Care NHS Trust. The Bath Mental Health Care NHS Trust has since changed its name three times by Statutory Instrument.

Most recently, in March 2017, the Charity Commission approved the change of name to 'Headlight Mental Health Charity'.

Trustee

The Corporate Trustee is the Board of the Avon and Wiltshire Mental Health Partnership NHS Trust (see annual accounts). All funds received are in the name of the Trust as 'Corporate Trustee'. Trustee powers are separate and distinct from those powers exercised as an NHS Trust Board. The Board, as Corporate Trustee, has devolved the responsibility for the ongoing management of charitable funds to the Charitable Funds Committee. New Trustees are appointed by the Chair of the Trust, in conjunction with the Trust Board and NHS Improvement.

Committee Support

The Trust Board has approved a service level agreement for Avon and Wiltshire Mental Health Partnership NHS Trust to provide support services to the Charitable Funds (CF) Committee. These include administrative services, advice and support to fund managers and accountancy services. The cost of this service in 2021-22 was calculated at £11,000 (£10,000 in 2020-21).

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Structure, Governance & Management

Charitable Funds Committee

The Committee reports directly to the Trust Board in its capacity as Corporate Trustee of the charitable fund. This Committee has Terms of Reference which state that as a minimum it must meet three times a year and all decisions must be made by at least two members of the committee, ensuring compliance with the Trust Standing Orders. The Committee has met four times during the period covered by this report.

Chair Brian Stables Non-Executive Director Neil Auty (to 31 December 2021) Associate Non-Executive Director Samantha Budd Executive Director of Finance Simon Truelove

Delegated Authority

Spending limits for Local Delivery Units (LDUs) ensure that the funds are spent appropriately. Agreed delegated authority to spend funds are:

Expenditure under £250 Fund Manager Expenditure between £251 and £5,000 Voting member of CF Committee Expenditure between £5,000 and £50,000 Charitable Funds Committee Expenditure over £50,000 Corporate Trustee

Risk Evaluation

The Trustee has considered the risks to which the Charity is exposed, and has concluded that these risks are minimal. Major risks the Charity is exposed to are reviewed, with the main review being in relation to Covid. The Trustee has the relevant skills and commitment to carry out its duties and there are no conflicts of interest. The Charity does not currently invest in any asset class other than short term investments and deposits – this is in the form of ensuring funds are held in the most appropriate bank account in terms of interest receipt. The net costs of running the funds are apportioned across the opening balances of the individual funds.

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Structure, Governance & Management

Related Party Transactions

During the year, none of the Charitable Fund Committee, Board members, members of the key management staff, or parties related to them has undertaken any material transactions with the Avon and Wiltshire Mental Health Partnership Charitable Fund. The Charitable Fund has made revenue payments of £11,000 to the Avon and Wiltshire Mental Health Partnership NHS Trust to cover support services as described under Section 5 that were all paid within the year.

Audit Considerations

Section 149 of the Charities Act 2011 requires that the accounts of all NHS charities be subject to some form of scrutiny, usually an audit. NHS charities must have an audit unless the appointed auditor agrees that an Independent Examination is appropriate. Based on the Charity Commission guidance on audit thresholds the Charity meets the criteria for an independent examination as the income is below £250k (£35k) and it has gross assets of less than £3,260k (£127k).

Investment Policy

Monies are to be deposited to obtain maximum interest. The acceptable level of risk to the Trustee on any short term investment and deposit is 'low'. No external factors (outside the Charity's control) have affected us achieving this. Other investment options are to be considered when the total value of funds held reaches £250,000. This policy is reviewed annually.

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Reserves Policy

Reserves are defined as the part of the Charity's income fund that is freely available to spend for general (unrestricted) purposes and that is not yet spent, committed or designated. The holding of reserves allows the Charity to continue its activities, uninhibited by variances in income from period to period. The Charity Commission recommends that the Trustee treats each restricted income fund as if it is a separate charity and consider what, if any, level of reserves they need to hold.

The Trustee believes that the majority of donations to the Charity are given on the understanding that the income will be spent in a timely and responsible manner and reserves should therefore be kept to the minimum possible. Spending would typically occur in the next accounting period after receipt of donations. However, a level of reserves is required to cover administration costs, and cover any wind-up costs including audit and governance.

The Trustee's policy is therefore to keep the charitable funds in the general fund to the minimum required (but not less than £13,500) to cover approved commitments, including management and administration costs. To avoid the risk of the Charity's reserves becoming overdrawn, it is considered prudent to hold a balance of around £25,0 00 in general funds. The maximum desired reserves are equal to one year's operating costs based on current financial forecasts (£60,000).

The Charitable Funds Committee receives a summary of reserves at each meeting. The Financial Accountant is responsible for the day-to-day monitoring of this policy and is expected to bring any issues to the immediate attention of the Committee.

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Reference & administrative details

Main Charity

Headlight Mental Health Charity

Charity registration number 1056576

Other Names

Renamed as Headlight Mental Health Charity as of end of financial year 2016-17. Also known as:

Avon and Wiltshire Mental Health Partnership (AWP) NHS Trust Charitable Fund Previously been

known as:

• 1) Avon and Western Wiltshire Mental Health Care Charitable Fund

• 2) Bath Mental Health Care Charitable Fund

Corporate Trustee

The Avon and Wiltshire Mental Health Partnership NHS Trust Charitable Fund is an NHS Charity registered with the Charity Commission and governed by a Corporate Trustee of the Charitable Fund, Avon and Wiltshire Mental Health Partnership NHS Trust. A full list is shown in the Annual Accounts.

Governing Document

Declaration of Trust dated 28 June 1996

Amended by Supplemental Deed dated 8 February 2002

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Reference & administrative details

Principal Address

The registered address of the charity

Bath NHS House

Newbridge Hill

Bath BA1 3QE

Independent Examiner

Ross Brooke Limited

Suite I

Windrush Court

Abingdon Business Park

Abingdon Oxfordshire OX14 1SY

Internal Auditor

RSM UK LLP

55-61 Victoria Street Bristol BS1 6FT

Solicitors

DAC Beachcrofts

4 Portwall Place

Portwall Lane Bristol BS99 7UD

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Annual Financial Accounts 2021-22

Annual Accounts 2021-22

Statement of Trustee Responsibilities

The Trustee is responsible for preparing the Trustee Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102, the Financial Reporting Standard applicable in the UK and Republic of lreland.

The law applicable to charities in England and Wales 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 of the charity for that period. In preparing these financial statements, the Trustee is required to:

• Select suitable accounting policies and then apply them consistently;

• Observe the methods and principles in the Charities SORP;

• Make judgements and estimates that are reasonable and prudent;

• State whether applicable accounting standards have been followed; and

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustee is responsible for keeping proper 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.

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Annual Accounts 2021-22

Statement of Trustee Responsibilities

The Trustee is responsible for the maintenance and integrity of the Charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Trustee confirms that the responsibilities set out above have been complied with, in

order to meet the requirements for preparing the accounts.

by Order of the Trustee

Signed:

Name: Charlotte Hitchings, Chair of the Trustees on behalf of the Trustees

Approved by the Trustees on 15 June 2022

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Annual Accounts 2021-22

Independent Examiners Report

To the Trustees of Headlight Mental Health Charity

Our report to the Trustees on our examination of the accounts of Headlight Mental Health Charity ("the Trust") for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet and the related notes 1 to 7.

This report is made solely to the Charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. Our work has been undertaken so that we might state to the Charity's Trustees those matters we are required to state to them in an independent examiner's 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 Charity and the Charity's Trustees as a body, for our work, for this report, or for the opinions we have formed.

Responsibilities and basis of report

As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the 2011 Act"). You are satisfied that your Charity is not required by charity law to be audited and have chosen instead to have an independent examination.

We report in respect of our examination of your Charity's accounts as carried out under section 145 of the 2011 Act. In carrying out our examination we have followed the applicable Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

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Annual Accounts 2021-22

Independent Examiners Report

To the Trustees of Headlight Mental Health Charity

Independent Examiners Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. Accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

2. The accounts do not accord with those records; or

3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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Annual Accounts 2021-22

Independent Examiners Report

To the Trustees of Headlight Mental Health Charity

Signed by:

Caroline Webster BA FCA

Ross Brooke Limited Suite I Windrush Court Abingdon Oxfordshire OX14 1SY

Date: 15 June 2022

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Statement of Financial Activities for the year ended 31 March 2022

Notes ANNUAL ACCOUNTS 2021-22 Income and endowments from 3.0 Donations and legacies Total income and endowments Expenditure on Charitable activities 4.0 Total expenditure Net income / (expenditure) Net movement in funds Fund balances brought forward at 31 March 2021 Fund balances carried forward at 31 March 2022	Unrestricted Funds £000 35	Restricted Funds £000 0 0 7 7 (7) (7) 51 44	2021-22 Total Funds £000 35 35 36 36 (1) (1) 132 131	Unrestricted Funds £000 23 23 13 13 10 10 71 81	Restricted Funds £000 166 166 159 159 7 7 44 51	2020-21 Total Funds £000 189
	35					189
	29					172
	29					172
	6 6 81 87					17 17 115
						132

The notes on the following pages form part of this account.

Annual Accounts 2021-22

Statement of Financial Performance as at 31 March 2022

Note ANNUAL ACCOUNTS 2021-22 Current Assets Short term investments and deposits 2.5 Cash at bank and in hand 2.6 Receivables: Amounts falling due within one year Total Current Assets Current Liabilities Payables: Amounts falling due within one year Accruals for liabilities 5 Net Current Assets Total Assets less Current Liabilities Total Net Assets 5.3 Reserves of the Charity Income Funds: Restricted 6.2 Unrestricted 6.3	Total at 31 March 2022 £000 118 11 4 133 2 131 131 131 44 87 131	Total at 31 March 2021 £000 181 6 0
		187
		55
		132
		132
		132
		50 82
		132

The notes on pages 24-32 form part of this account & the following signatory has been authorised by the Trustees

Signed on: 15 June 2022

Signed by:

Charlotte Hitchings

Chair of the Trustees, on behalf of the Trustees

Annual Accounts 2021-22

Notes to the Accounts

1. Basis of preparation

1.1 Basis of Accounting

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The financial statements have been prepared on the basis of historic cost in accordance with Charities SORP (FRS 102). There have been no significant estimates or judgements made in the financial year.

1.2 Change in basis of accounting

There have been no changes in the basis of accounting in the year.

1.3 Prior Period Adjustment

There are no prior period adjustments for the year ending 31 March 2022.

1.4 Going Concern

The Charitable Funds Committee have a reasonable expectation that the Charitable Fund has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the accounts.

In addition to standard considerations, there has been further consideration in relation to Covid-19. Whilst the charitable sector as a whole may have concerns during this period, there appears to be an increased enthusiasm for NHS fundraising. The Charity is also aware that it will be receiving a significant allocation from NHS Charities Together (NHSCT) for further improvements in relation to outdoor spaces for both service users and staff.

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Annual Accounts 2021-22

Notes to the Accounts

1.5 Public benefit entity

The main objective for the year was to continue to add value to the service users, staff and carers of Avon and Wiltshire Mental Health Partnership National Health Service Trust. The charity have taken the Charity Commissions public benefit guidance into account when making any relevant decisions

1.6 Cost allocation for support costs

The majority of costs such as the administration fee and audit fee are split between funds on a pro-rata basis, dependent on the prior year closing fund balance. There are 2 exceptions to this;

• i) NHSCT has been charged 50% of the costs due to the significant time spent on projects relating to this fund

ii) Max McGhee has not been charged any costs due to Trust delays in being able to complete the designated project

2. Accounting Policies

2.1 Income

• a) All incoming resources are included in full in the Statement of Financial Activities as soon as the following three factors can be met:

• i) entitlement - arises when a particular resource is receivable or the charity's right becomes legally enforceable;

• ii) measurement - when the monetary value of the incoming resources can be measured with sufficient reliability; and

• iii) probable – it is probable that income will be received.

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Annual Accounts 2021-22

Notes to the Accounts

b) Legacies

Legacies are accounted for as incoming resources once the receipt of the legacy becomes probable. This will be once confirmation has been received from the representatives of the estates that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been accepted by the committee and fulfilled.

c) Donated Goods

In line with FRS102, the Trust has recognised the income from receipts of resources from nonexchange transactions (including donated goods and services) at the fair value of the donated goods and services received.

2.2 Expenditure

The funds held on trust accounts are prepared in accordance with the accruals concept. All accruals are based on actual figures not estimated figures. All expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party.

a) Grants Payable

Grants payable are payments, made to third parties (including NHS bodies) in the furtherance of the funds held on Trust's charitable objectives. They are accounted for on an accruals basis where the conditions for their payment have been met or where a third party has a reasonable expectation that they will receive the grant. This includes grants paid to NHS bodies. Such grants are not material in nature.

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Annual Accounts 2021-22

Notes to the Accounts

b) Governance Costs

These are accounted for on an accruals basis and are costs that relate to the governance arrangements of the Charity. The accrual is applied on the basis stated in note 1.6.

c) Provisions

Provisions are recognised when the Charity has a present legal or constructive obligation as a result of a past event, it is probable that the Charity will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the expenditure required to settle the obligation at the end of the reporting period, taking into account the risks and uncertainties.

There are no provisions included in the accounts for 2021-22 or 2020-21.

2.3 Cash Flow Statement

The Charity meets the definition of a small charity as such a cash flow statement is not required as per FRS 102.

2.4 Structure of Funds

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified in the accounts as a restricted fund. Funds where the capital is held to generate income for charitable purposes and cannot itself be spent are accounted for as endowment funds. Other funds are classified as unrestricted funds. Funds which are not legally restricted but which the Trustee has chosen to earmark for set purposes are classified funds.

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Annual Accounts 2021-22

Notes to the Accounts

2.5 Short term investments and deposits

Investments are included at market value at the balance sheet date and are held in an interest bearing, three-day notice account. Realised gains and losses on investments comprise of interest earnt and is credited to the statement of financial activities in the year they arise. Interest earnt is apportioned across the opening balances of the individual funds.

2.6 Cash at bank and in hand

Cash is cash in hand and deposits with any financial institution repayable without penalty on notice of not more than 24 hours.

2.7 Taxation

Irrecoverable VAT is not separately analysed and is charged to the statement of financial activities when the expenditure to which it relates is incurred and is allocated as part of the expenditure to which it relates.

Tax recovered from voluntary income received under gift aid is recognised when the related income is receivable and is allocated to the income category to which the income relates.

3 Analysis of income

Unrestricted Funds £000 Donations 27 Fundraising 8 35	Restricted Funds £000 0 0 0	Total Total 2021-22 2020-21 £000 £000 27 174 8 15 35 189

Total interest received in 2021-22 was £12.98 and although this is recorded in the accounts it is not visible on the face of the Statement of Financial Activities due to rounding.

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Annual Accounts 2021-22

Notes to the Accounts

4 Details of expenditure on charitable activities

Unrestricted Funds £000 Patients welfare and amenities 8 Other Expenditure 16 Bought in services from NHS 4 Audit fee 1 29*	Restricted Funds £000 0 (1) 7 1 7	Total Total 2021-22 2020-21 Funds Funds £000 £000 8 2 15 157 11 10 2 3 36 172

*The Charity employs no staff directly because of the size of the Charity. The cost of all staff time is covered within the bought in services figure (4.0). The Trust no longer employs a Fundraising manager on behalf of the Charity.

5.1 Analysis of payables

	31 March 2022 31 March 2021
Amounts falling due within one year:	£000 £000
Trade creditors	0 0
Accruals	2 55
Total creditors falling due within one year	2 55

5.2 Commitments, Liabilities and Provisions

The processes surrounding charitable fund expenditure means that a purchase order is made on approval, therefore there are no committed funds or provisions (only accruals). No commitments are carried forward from previous years.

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Annual Accounts 2021-22

Notes to the Accounts

5.3 Net assets analysis between funds

Current assets Current liabilities Total net assets Current assets Current liabilities Total net assets	Unrestricted funds Restricted funds 31-Mar-22 £000 £000 £000 88 45 133 (1) (1) (2)
	87 44 131 Unrestricted funds Restricted funds 31-Mar-21 £000 £000 £000 82 105 187 0 (55) (55)
	82 50 132

6.1 Details of restricted funds

Name of fund Description of the nature and purpose of each fund General Service User Recreation General fund for service user recreation Max McGhee Memorial Fund For the provision of a sensory room in line with the family wishes Riverside CAMHS For any Charitable purpose relating wholly or mainly to CAMHS For any Charitable purpose relating wholly or mainly to the Wiltshire LD Wiltshire Learning Disabilities service NHS Charities Together To support wellbeing of staff and service users

Funds

Total

General Service User Recreation Max McGhee Memorial Fund Riverside CAMHS Wiltshire LD NHS Charities Together	Balance Incoming Resources Transfers Balance 31 March Resources Expended 31 March 2021 2022 £000 £000 £000 £000 £000 1 0 0 0 1 12 0 0 0 12 24 0 (2) 0 22 8 0 0 0 8 6 0 (5) 0 1
	51 0 (7) 0 44

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Annual Accounts 2021-22

6.2 Details of unrestricted funds

Funds Unrestricted funds	Balance Incoming Resources Transfers Balance 31 March Resources Expended 31 March 2021 2022 £000 £000 £000 £000 £000 81 35 (29) 0 87
	81 35 (29) 0 87

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Members of the NHS Trust Board

7. Related Party Transactions

During the year none of the Board members or parties related to them has undertaken any material transactions with the Avon and Wiltshire Mental Health Charitable Trust. The charitable Trust has made revenue and capital payments to the Avon and Wiltshire Mental Health Partnership NHS Trust where the members (whose names are listed below) are also members of the Trust Board. This list includes members during the year 2021-22 and up to the date of signing. The Corporate Trustee does not include non-voting members.

1. No members received reimbursement for expenses during the year

2. There is no payment made to AWP as Corporate Trustee for the Fund

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On behalf of Headlight and all at Avon and Wiltshire Mental Health Partnership NHS Trust, we would like to say a heartfelt thank you to everyone who supports us. Every donation makes a difference to people living with mental health difficulties

www.awp.nhs.uk

[e-mail]

@headlightorguk

Bath NHS House, Newbridge Hill, Bath BA1 3QE