head AWP focusing on mental health Registered with NHS FR FUNDRAISING REGULATOR Avon and Wiltshire Mental Health Partnership NHS Trust
Contents
Message from the Chair…………………………………………………………………………………………………………………….3 Reference & Administrative Details …………………………………………………………………………………………………..4 Trustee Annual Report……………………………………………………………………………………………………………………...6 Activities & Fundraising………..…..………………………………………………………………………………………………………8 Review of 2023-24 ……………………………..…………………………………………………………………………………………..12 Structure, Governance & Management ………………..………………………………………………………………………..14 Annual Accounts 2023-24…………………..……………………………………………………………………………………………17
2
Message from the Chair
It gives me great pleasure to present the Annual Report and Financial Statements of Headlight Mental Health Charity for 2023-24. Headlight is proud to be the official charity of Avon & Wiltshire Mental Health Partnership NHS Trust (AWP). My fellow Trustees and I would like to extend a sincere and very grateful thank you to everyone whose support and commitment has made it possible for us to achieve so much this year. We are very fortunate to have passionate and dedicated staff, donors and fundraisers, who are committed to doing their very best to help the staff, service users and their families who rely on the hospital.
As the NHS continues to focus on the delivery of patient care, we are proud to play our part, and are grateful to our donors for their incredible support of the patients and staff at AWP. Over the next year, with the help of our dedicated and passionate donors, we will continue to support projects across our Trust.
Our focus and vision is improved mental health and the projects that we have been able to fund this year have differed from previous years, both in terms of provision and available funding. As ever, it is an important part of our work that charity funding spans the wide geography and scope of services within AWP, and this report highlights projects from across the region that have been supported during the year. The committee continues to encourage the use of the funds by asking staff for creative and imaginative ways to enhance patient care.
We have been able to focus heavily on the benefits of music, art and outdoor spaces and how this helps to support not only our service users, but also our staff and carers. Excellent feedback has been received on the works completed to date. Expanding on this for 2024-25 will include reviewing the potential of providing a Multi-Use Games Area (MUGA) on the Callington Road site.
Looking to the year ahead, we will be finalising our future strategy and putting more focus into further potential grant funding opportunities as well as looking to improve our focus within AWP. This refresh of the strategy will allow us to maximise our income streams and ultimately enhance the future experiences of our service users, their carers and our staff.
As Chair of Headlight, I look forward to another year of using our existing funds and new donations to support the delivery of great new projects to make our NHS better for everyone. Once again, a very big “thank you” to each and every one of you who have helped make a very real and significant difference to the staff and patients at AWP during 2023-24.
Brian Stables
Chair of the Charitable Funds Committee, Non-Executive Director, Avon and Wiltshire Mental Health Partnership NHS Trust
3
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
4
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:
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1) Avon and Western Wiltshire Mental Health Care Charitable Fund
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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
5
Trustee Annual Report
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 agreed the following funding priorities for the Charity and will support projects that:
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Enhance AWP's care environments to be more comfortable and welcoming
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Support recovery through recreation and meaningful activities
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Promote awareness and reducing the stigma of mental health
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Test approaches with the potential to improve outcomes in mental healthcare
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.
6
Trustee Annual Report
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.
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 2024 have been prepared by the Corporate Trustee in accordance with the Charity's SORP (Statement of Recommended Practice) (FRS 102) and complies with the charity's Governing Document .
7
Review of 2023-24
Activities & Fundraising
Key achievements in fundraising
The Central and East Bristol Recovery Team took on a 21 mile walk over Cheddar Valley and Blackdown Hills to raise funds for their Speedwell Recovery Allotment Group. They endured 29 degree heat on the first day and torrential rain on the second, raising over £1,000 for the group.
Emily and Darren from the Research & Development team organised a hugely successful bake sale for Headlight. It proved extremely popular and the team ended up raising £174 to support projects across the Trust!
The Swindon Early Intervention in Psychosis Team also organised a bake sale, along with other fundraising activities, raising over £600 this year for their service. This has gone towards a number of groups and activities, supporting service users and carers.
8
Review of 2023-24
Amy Steel (One Tuff Muvva) and Jacob Kelly (adhdfatheruk) have collaborated on a brilliant t-shirt campaign to encourage men to ‘speak up don’t man up!’. This year, through selling this t-shirt on the Born Anxious website, they have raised over £100 for the Mother and Baby Unit in Bristol.
The Ladden Brook team and their supporters walked from Bath to Bristol to raise funds needed to purchase a pool table, they did a brilliant job walking the 10.4 miles and raised £370! Headlight was able to donate the rest needed and now they have a working pool table that can be used for coffee morning, arts and crafts, ping pog, music and social groups!
Across the trust, a number of wards and services have received very generous donations from service users and their families, including Cedar Ward in Bath and Hodson and Liddington Wards in Swindon. These donations go towards supporting the therapeutic work the brilliant teams do daily.
9
Review of 2023-24
Notable projects
Recovery allotments (Central & East and South)
The Central and East Recovery Team set up an allotment project to improve the health and wellbeing of their service users and staff, running a weekly group and 1:1 sessions for service users. The group helps services users to learn about gardening and working together to turn disused allotments into a working plot as well as cooking harvested veg for shared group lunches. Headlight was able to support the work of the group, thanks to NHS Charities Together, by providing funding for more tools and seeds. The Team also did a sponsored walk to ensure they have funding for future growing seasons.
After the success of the Central and East Allotment, Allotment Coordinator Bekki Pugh, is supporting the South Bristol Recovery Team in setting up their own allotment at the Petherton Resource Centre. The funding provided by NHS Charities Together meant that there is now a polytunnel and ample tools for the staff and service users to turn their allotment into an active nature-based therapeutic space.
10
Review of 2023-24
Juniper Picture Boards
After the success of the pictured boards the Max McGhee Fund provided Elizabeth Casson House unit in Bristol last year, the team were able to help fund a similar project in the Juniper Ward in the Long Fox Unit in Weston-Super-Mare. Lead by Stephen Budd, the team used funds that were donated by the family and friends of Max McGee to cover the walls in a selection of new landscape photographs. The new photographs include artwork that reflects Max’s love of travel with some of his favourite places on display, including the Grand Canyon.
Library Corner at Petherton Resource Centre
The South Bristol Recovery Team created a Library Corner for service users who access the Petherton Resource Centre. With funds from Headlight they were able to stock the library with books that have a theme of mental health and lived experience personal stories.
They are now able to offer service users the opportunity to access reading material that can enhance people’s awareness and learning. They received some donations of second hand books and were able to expand their collection with the extra funding.
Christmas celebrations
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.
11
Review of 2023-24
Income
The Charity received £36,000 income in 2023-24, compared with £133,000 in 2022-23. This decrease is due to the reduction in grant funding in the year.
Donations
The Charitable Fund received £26,000 in donations in 2023-24 (£120,000 in 2022-23).
The majority of donated income was received from NHS Charities Together for work on the Headlight strategy.
Fundraising
The Charitable Fund received £10,000 through fundraising in 2023-24 (£13,000 in 2022-23). Further information and key successes can be found on page 8-10.
Expenditure
Headlight spent £63,000 in 2023-24, compared to £84,000 in 2022-23.
Charitable Expenditure
| Recreation and therapies | £22,000 |
|---|---|
| Staff enhancement | £12,000 |
| Furniture, fixtures & fittings | £5,000 |
| Other charitable expenditure | £7,000 |
Indirect Expenditure
| Staff salaries and recharges | £15,000 |
|---|---|
| Governance | £2,000 |
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 (page 15).
Total reserves as at year end 2023-24 are £153,000 (£180,000 in 2022-23)
Unrestricted reserves: £65,000 (£77,000 in 2022-23)
12
Review of 2023-24
Restricted reserves: £88,000 (£103,000 in 2022-23)
Short term investments and deposits
£149,000 (£159,000 in 2022-23)
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
£6,000 (£43,000 in 2022-23)
Cash in hand represents the amounts held in the commercial bank account.
Restricted Funds
Total £88,000 (£103,000 in 2022-23)
NHS Charities Together To support the well-being of staff and service users £59,000 (£70,000 in 2022-23) and develop the Headlight strategy
CAMHS Riverside Fund For any charitable purpose relating wholly or mainly to the £18,000 (£20,000 in 2022-23) CAMHS (Child and Adolescent Mental Health Services) Riverside unit.
Wiltshire Learning Disabilities £8,000 (£8,000 in 2022-23)
For any charitable purpose related wholly or mainly to learning disability services in Wiltshire
Max McGee Memorial Fund £2,000 (£4,000 in 2022-23)
For the provision of art in line with the family wishes
General Service User Recreation £1,000 (£1,000 in 2022-23)
General fund for service user recreation
Accruals
£ 2,000 (£22,000 in 2022-23)
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.
13
Structure, Governance & Management
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 2023-24 was calculated at £15,000 (£12,000 in 2022-23).
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.
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 |
14
Structure, Governance & Management
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 international wars. 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.
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 £15,000 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 (£36k) and it has gross assets of less than £3,260k (£153k).
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.
15
Structure, Governance & Management
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 £25,000 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.
16
Annual Financial Accounts 2023-24
Annual Financial Accounts 2023-24
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 Ireland.
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:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed; and
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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.
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 3 July 2024
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Annual Financial Accounts 2023-24
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 2024 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.
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:
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Accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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The accounts do not accord with those records; or
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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.
Signed by: Caroline Webster BA FCA Ross Brooke Limited Date: 3 July 2024
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Annual Financial Accounts 2023-24
Statement of Financial Activities for the year ended 31 March 2024
| Note | Unrestricted Funds |
Restricted | Funds | 2023-24 Total | Funds | Unrestricted | Funds | Funds | Restricted | Funds | Funds | 2022-23 Total | Funds | Funds | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| £00 | £00 | £00 | £00 | £00 | |||||||||||
| £000 | 0 | 0 | 0 | 0 | 0 | ||||||||||
| ANNUAL ACCOUNTS 2023-24 | |||||||||||||||
| Income and endowments from | 3.0 | ||||||||||||||
| Donations and legacies | 15 | 21 | 21 | 36 | 36 | 23 | 23 | 110 | 110 | 133 | 133 | ||||
| Total income and endowments | 15 | 21 | 21 | 36 | 36 | 23 | 23 | 110 | 110 | 133 | 133 | ||||
| Expenditure on | |||||||||||||||
| Charitable activities | 4.0 | 27 | 36 | 36 | 63 | 63 | 33 | 33 | 51 | 51 | 84 | 84 | |||
| Total expenditure | 27 | 36 | 36 | 63 | 63 | 33 | 33 | 51 | 51 | 84 | 84 | ||||
| Net income / (expenditure) | (12) | (15) | (27) | (10) | (10) | 59 | 59 | 49 | 49 | ||||||
| Net movement in funds | (12) | (15) | (27) | (10) | (10) | 59 | 59 | 49 | 49 | ||||||
| Fund balances brought forward | |||||||||||||||
| at | |||||||||||||||
| 31 March 2023 | 77 | 103 | 180 | 87 | 87 | 44 | 44 | 131 | 131 | ||||||
| Fund balances carried | |||||||||||||||
| forward at 31 March 2024 | 65 | 88 | 88 | 153 | 77 | 77 | 103 | 103 | 180 | 180 |
The notes on the following pages form part of this account.
20
Annual Financial Accounts 2023-24
Statement of Financial Performance as at 31 March 2024
| Note | Total at | 31-Mar-24 | Total at | 31-Mar-23 | |
|---|---|---|---|---|---|
| £000 | £000 | ||||
| ANNUAL ACCOUNTS 2023-24 | |||||
| Current Assets | |||||
| Short term investments and deposits | 2.5 | 149 | 159 | ||
| Cash at bank and in hand | 2.6 | 6 | 43 | ||
| Receivables: Amounts falling due | 0 | 0 | |||
| within one year | |||||
| Total Current Assets | 155 | 202 | |||
| Current Liabilities | |||||
| Payables: Amounts falling due | |||||
| within one year | |||||
| Accruals for liabilities | 5.1 | 2 | 22 | ||
| Net Current Assets | 153 | 180 | |||
| Total Assets less Current Liabilities | 153 | 180 | |||
| Total Net Assets | 5.3 | 153 | 180 | ||
| Reserves of the Charity | |||||
| Income Funds: | |||||
| Restricted | 6.2 | 88 | 103 | ||
| Unrestricted | 6.3 | 65 | 77 | ||
| 153 | 180 |
The notes on pages 21-26 form part of this account and the following signatory has been authorised by the Trustees.
Signed on 3 July 2024
Signed by: Charlotte Hitchings
Chair of the Trustees, on behalf of the Trustee
21
Notes to the Accounts
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 2023.
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 post-Covid fundraising. Whilst the charitable sector as a whole may have concerns during this period, there appears to be a continued enthusiasm for NHS fundraising. The charity is also completing a strategy refresh with a renewed focus on relevant grant applications and reinvigorating its presence amongst the staff, service users and carers of Avon & Wiltshire Mental Health Partnership NHS Trust.
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 has 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 prorata 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
22
Notes to the Accounts
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.
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.
23
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 2023-24 or 2022-23.
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 as designated funds.
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 account as deemed appropriate. 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.
24
Notes to the Accounts
3 Analysis of incoming resources
| Unrestricted | Funds | Restricted Funds | Total 2023-24 | funds | Total 2022-23 | funds | ||
|---|---|---|---|---|---|---|---|---|
| £000 | £000 | £000 | £000 | |||||
| Donations | 7 | 19 | 26 | 120 | ||||
| Fundraising | 8 | 2 | 10 | 13 | ||||
| 15 | 21 | 36 | 133 | |||||
| 4 Analysis of expenditure on charitable activities | 4 Analysis of expenditure on charitable activities | |||||||
| Unrestricted | Funds | Restricted | Funds | Total 2023-24 | funds | Total 2022-23 | funds | |
| £000 | £000 | £000 | £000 | |||||
| Patients welfare and amenities | 12 | 10 | 22 | 35 | ||||
| Other Expenditure | 9 | 15 | 24 | 35 | ||||
| Bought in services from NHS* | 5 | 10 | 15 | 12 | ||||
| Audit fee | 1 | 1 | 2 | 2 | ||||
| 27 | 36 | 63 | 84 |
4 Analysis of expenditure on charitable activities
*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).
5.1 Analysis of Payables
| 31-Mar-24 | 31-Mar-23 | |
|---|---|---|
| Amounts falling due within one year: | £000 | £000 |
| Trade creditors | 0 | 0 |
| Accruals | 2 | 22 |
| Total creditors falling due within one year | 2 | 22 |
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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Notes to the Accounts
5.3 Net assets analysis between funds
| Unrestricted | funds | Restricted | funds | Total funds 31- | Mar-24 | |
|---|---|---|---|---|---|---|
| £000 | £000 | £000 | ||||
| Current assets | 66 89 155 | 66 89 155 | 66 89 155 | 66 89 155 | 66 89 155 | 66 89 155 |
| Current liabilities | (1) | (1) | (2) | |||
| Total net assets | 65 88 153 | 65 88 153 | 65 88 153 | 65 88 153 | 65 88 153 | 65 88 153 |
| Unrestricted | funds | Restricted | funds | Total funds | 31-Mar-23 | |
| £000 | £000 | £000 | ||||
| Current assets | 79 123 202 | 79 123 202 | 79 123 202 | 79 123 202 | 79 123 202 | 79 123 202 |
| Current liabilities | (2) | (20) | (22) | |||
| Total net assets | 77 103 180 | 77 103 180 | 77 103 180 | 77 103 180 | 77 103 180 | 77 103 180 |
6.1 Details of restricted funds
NHS Charities Together
CAMHS Riverside Fund
To support the well-being of staff and service users and develop the Headlight strategy For any charitable purpose relating wholly or mainly to the CAMHS Riverside unit.
Wiltshire Learning Disabilities For any charitable purpose related wholly or mainly to learning disability services in Wiltshire Max McGee Memorial Fund For the provision of art in line with the family wishes General Service User Recreation General fund for service user recreation
6.2 Details of restricted funds
| Balance | Incoming | Resources | Transfers | Balance | |
|---|---|---|---|---|---|
| 31 March | Resources | Expended | 31 March | ||
| 2023 | 2024 | ||||
| £000 | £000 | £000 | £000 | £000 | |
| Funds | |||||
| General Service User Recreation | 1 | 0 | 0 | 0 | 1 |
| Max McGhee Memorial Fund | 4 | 0 | (2) | 0 | 2 |
| Riverside CAMHS | 20 | 0 | (2) | 0 | 18 |
| Wiltshire Learning Disabilities | 8 | 0 | 0 | 0 | 8 |
| NHS Charities Together | 70 | 21 | (32) | 0 | 59 |
| Total | 103 | 21 | (36) | 0 | 88 |
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Notes to the Accounts
6.3 Details of unrestricted funds
| Balance | Incoming Resources Transfers | Incoming Resources Transfers | Incoming Resources Transfers | Balance | |
|---|---|---|---|---|---|
| 31 March Resources | 31 March Resources | Expended | 31 March | ||
| 2023 | 2024 | ||||
| £000 | £000 | £000 | £000 | £000 | |
| Funds | |||||
| Unrestricted funds | 77 | 15 | (27) | 0 | 65 |
| Total | 77 | 15 | (27) | 0 | 65 |
7.0 Related party transactions
During the year none of the Board members or members of the key management staff or parties related to them has undertaken any material transactions with the Avon & Wiltshire Mental Health Charitable Trust. The charitable trust has made revenue and capital payments to the Avon & 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 2023-24 and up to the date of signing. The Corporate Trustee does not include non-voting members.
Non Executive Directors
Voting Executive Directors
C Hitchings (Chair) D Hardisty, Chief Executive B Stables S Constantine, Director of Medicine J Baptiste-Grant A Childs, Director of Nursing & Quality (30/04/23) P Olomolaiye S Truelove, Director of Finance S Porto (31/05/2023) M Page, Chief Operating Officer E Pathak-Sen S Jones, Director of Nursing & Quality
P Spencer
E Wharton Love
Non - Voting Members
J Feasby, Director for People A Smith, Deputy Chief Executive
Notes:
-
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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