NHS Avon and Wiltshire Mental Health Partnership NHS Trust HeadlirlA CHARITY Annual Report 2025-26 Registered with FR FUNDRAISING REGULATOR
Contents
Message from the Chair .......................................................................... 3 Reference and Administrative Details ..................................................... 4 Trustee Annual Report ............................................................................ 5 Review of 2025-26 .................................................................................. 7 Structure, Governance and Management ............................................. 12 Annual Financial Accounts 2025-26 ...................................................... 15 Notes to the Accounts ........................................................................... 19
2
Message from the Chair
It gives me great pleasure to present the Annual Report and Financial Statements of Headlight Mental Health Charity for 2025-26. Headlight is proud to be the official charity of Avon & Wiltshire Mental Health Partnership NHS Trust (AWP). On behalf of my fellow Trustees, I would like to extend our sincere thanks to everyone whose generosity, support and commitment have enabled us to continue supporting service users, staff and families across the Trust throughout the year.
We remain incredibly fortunate to work alongside dedicated staff, donors, fundraisers and volunteers who are united in their determination to make a positive difference for those who rely on AWP services. As the NHS continues to prioritise the delivery of high-quality patient care in a challenging and uncertain financial climate, Headlight is proud to play its part in providing additional support where it is most needed. In this period of increasing financial uncertainty, we are especially grateful to our donors and supporters, whose ongoing commitment allows us to respond to increasing demand and continued competition for funding opportunities.
Our vision remains focused on improving mental health through a wide range of inclusive and impactful projects. A core principle of our work is ensuring that charity funding reaches across the breadth of AWP’s geography and services, and this report highlights a variety of projects from across the region
that have benefited from Headlight’s support during the year.
Building on the successes of previous years, 2025-26 has continued to see an emphasis on projects that make use of natural spaces, outdoor activities, and musical therapies, recognising their proven benefits for mental wellbeing and creating a greater sense of community and belonging. Initiatives such as the Trust’s allotments and music fundraising events have once again demonstrated the value of these approaches, made possible through the enthusiasm and dedication of staff and supporters
Looking to the year ahead, we will be focusing on further potential grant funding opportunities as well as looking to improve our focus within AWP, to both raise awareness and be as wide reaching across the Trust as possible. We will also be looking to build connections with other charities in the community to widen our impact.
As Chair of Headlight, I look forward to another year of striving to deliver great new projects to make our NHS better for everyone. Once again, a very big ‘thank you’ to every one of you who have helped make a very real and significant difference to the staff and
Brian Stables
Chair of the Charitable Funds Committee, Senior Independent Director, Avon and Wiltshire Mental Health Partnership NHS Trust
3
Reference and Administrative Details
Other Names
Renamed as Headlight Mental Health Charity as of end of financial year 2016-17.
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 Beachcroft 4 Portwall Place Portwall Lane Bristol BS99 7UD
Main Charity
Headlight Mental Health Charity Charity registration number 1056576
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
4
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:
-
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
Headlight fundraises 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
5
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 2026 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.
6
Review of 2025-26 Activities & Fundraising Key achievements in fundraising
SkiErg Challenge – Callington Road MUGA
The Physiotherapy and Exercise Team at Callington Road raised almost £1,300 for the ‘Make a MUGA appeal’ by organising and taking part in a SkiErg challenge at their local Tesco. The team covered 130,000 metres in 10 hours. This money will go towards purchasing sports equipment for the Multi-Use Games Area that has begun construction behind Larch Ward.
Ann MacLeod’s Skydive
Ann completed a 15,000ft skydive for Headlight. Ann’s jump was dedicated to raising funds to enhance music therapy services across AWP. Over the past few months, our music therapists have been working closely with IT to explore how technology can expand access to music therapy. With new apps, service users can engage in musicmaking in new and inclusive ways - whether through digital instruments, beat making or streaming. She raised over £2,600 which allowed Headlight to purchase 5 iPads.
Christmas celebrations
Thanks to the efforts of Martyn Ward. AWP’s Chief Transformation Estates & Digital Officer, in coordinating and securing support from local businesses, including significant contributions from Rydon Maintenance, First Priorities, Semperian, Access UK Ltd, D&N and others, Headlight raised over £6,000 in donations on the run up to Christmas.
This generous support once again enabled Headlight to provide gift vouchers to service users in the care of AWP, as well as additional funds to the wards to purchase decorations and treats, helping to bring some joy and festive cheer at what can be a particularly challenging time of year.
Winterborne Academy
A class of year 7 students ran a bake sale in the school foyer, following a presentation by Headlight earlier in the day. The bake sale raised £117 for Headlight and helped to raise awareness for young people of mental health and its importance. They then went on to give a presentation on what they had learnt to their peers in an assembly.
7
Notable projects
National Lottery - Allotments Grant
Headlight was delighted to secure a £20,000 grant from the National Lottery, enabling significant investment in the development and improvement of our allotment spaces across the Trust. Led by Bekki Pugh, the project focuses on making these valuable green spaces more inclusive, welcoming, and accessible for all. Funding will support the installation of raised beds and wheelchair-accessible ramps at each site, ensuring that people with varying levels of mobility can actively participate in gardening activities.
In addition, the grant will provide essential resources including seeds, bulbs, herbs, and fruit trees, allowing teams to expand and enrich their growing programmes. These improvements will strengthen the delivery of Green Social Prescribing across AWP, supporting wellbeing, recovery, and social connection through meaningful engagement with nature. By enhancing both accessibility and sustainability, the project will further embed the therapeutic value of green spaces within our services, benefiting service users, staff, and volunteers across AWP.
Callington Road Hospital Multi-Use Games Area
Work on the Multi-Use Games Area at Callington Road has begun– a testament to the dedication of the staff, with the support of the local community, of raising funds for this project – one of the largest ever undertaken by Headlight. The Multi-Use Games Area, or ‘MUGA,’ will provide service users at Callington Road a safe space for sports – from football to hockey, and many more.
Groove Connections – DJ Wellbeing group
Sam Partleton, working with the Bristol Recovery Team, has led a series of successful club nights aimed at raising funds to purchase DJ equipment in advance of a pilot DJ Wellbeing Group. To date, two well-attended events have raised over £1,200 towards the team’s £3,500 fundraising target, with a third event scheduled for 2026-27.
The initiative was inspired by the work of Brighton’s MH Recovery Team and their innovative use of music as a tool for wellbeing, supported by Fatboy Slim. Earlier in the year, Sam and the team had the opportunity to meet with both Fatboy Slim and the Brighton team, helping to shape and strengthen plans for the pilot. This creative approach highlights the potential of music and shared cultural experiences to support recovery, confidence, and connection.
8
Income
The Charity received £65,000 income in 2025-26, compared with £19,000 in 202425. This significant increase is due in part to the successful grant application to the National Lottery, providing £20,000 to invest in the allotments across the Trust
Donations
The Charitable Fund received £16,000 in donations in 2025-26 (£5,000 in 2024-25). The largest donations received were to support AWP’s Christmas Vouchers appeal.
Fundraising
The Charitable Fund received £10,000 through fundraising in 2025-26 (£14,000 in 2024-25). Further information and key successes can be found on page 7-8.
Expenditure
Headlight spent £66,000 in 2025-26, compared to £62,000 in 2024-25.
Charitable Expenditure
| Recreation and therapies | £33,000 |
|---|---|
| Furniture, fixtures & fittings | £ 4,000 |
| Other charitable expenditure | £13,000 |
| Indirect Expenditure | |
| Staff salaries and recharges | £14,000 |
| 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 14).
Total reserves as at year end 2025-26 are £109,000 (£110,000 in 2024-25)
Unrestricted reserves: £47,000 (£47,000 in 2024-25)
Restricted reserves: £62,000 (£63,000 in 2024-25)
9
Short term investments and deposits
£94,000 (£111,000 in 2024-25)
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
£34,000 (£1,000 in 2024-25)
Cash in hand represents the amounts held in the commercial bank account.
Restricted Funds
Total £62,000 (£63,000 in 2024-25)
NHS Charities Together - £3,000 (£28,000 in 2024-25)
To support the well-being of staff and service users and develop the Headlight strategy
CAMHS Riverside Fund - £17,000 (£17,000 in 2024-25) For any charitable purpose relating wholly or mainly to the CAMHS (Child and Adolescent Mental Health Services) Riverside Unit.
Wiltshire Learning Disabilities - £6,000 (£8,000 in 2024-25)
For any charitable purpose related wholly or mainly to learning disability services in Wiltshire.
Max McGee Memorial Fund - £0 (£2,000 in 2024-25)
For the provision of art in line with the family wishes
General Service User Recreation - £1,000 (£1,000 in 2024-25)
General fund for service user recreation
Central and East Recovery Fund - £1,000 (£2,000 in 2024-25)
To support outdoor therapy for the Central and East Recovery Teams
South Recovery Team Allotment - £1,000 (1,000 in 2024-25)
To support outdoor therapy and Green Prescribing for the South Recovery Team
North Recovery Team Allotment - £1,000 (£1,000 in 2024-25)
To support outdoor therapy and Green Prescribing for the North Recovery Team
Callington Road MUGA Fund - £8,000 (£3,000 in 2024-25) Support in funding the Multi-use Games Area at Callington Road Hospital
10
National Lottery Grant - Allotments Project - £20,000 (£0 in 2024-25)
Grant funds from the National Lottery to support and improve our allotments across the Trust
Christmas Vouchers fundraiser - £1,000 (£0 in 2024-25)
To provide gift vouchers to our service users in the care of AWP over the Christmas period
Groove Connections - £2,000 (£0 in 2024-25)
Funds raised to facilitate the purchase of DJ equipment for the DJ Wellbeing group
Fountain way - £1,000 (£0 in 2024-25)
Estate of Clarice Ruth Gowing to benefit Fountain Way
Accruals
£ 20,000 (£2,000 in 2024-25)
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.
11
Structure, Governance and 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 England.
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 2025-26 was calculated at £14,000 (£13,000 in 2024-25).
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.
12
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 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 £14,000 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 (£65k) and it has gross assets of less than £3,260k (£129k).
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.
13
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 £15,500) 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 £26,000 in general funds. The maximum desired reserves are equal to one year's operating costs based on current financial forecasts (£55,500).
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.
14
Annual Financial Accounts 2025-26 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:
-
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.
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
Name: Paul Miller, Chair of the Trustees on behalf of the Trustees Approved by the Trustees on 15 June 2026
15
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 2026 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:
-
Accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
The accounts do not accord with those records; or
-
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: 15 June 2026
16
Statement of Financial Activities for the year ended 31 March 2026
| Note ANNUAL ACCOUNTS 2025-26 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 2025 Fund balances carried forward at 31 March 2026 |
Unrestricted Funds £000 5 5 5 5 0 0 47 47 |
Restricted Funds £000 60 60 61 61 (1) (1) 63 62 |
2025-26 Total Funds £000 65 |
2025-26 Total Funds £000 65 |
Unrestricted Funds £000 |
Unrestricted Funds £000 |
Restricted Funds £000 |
Restricted Funds £000 |
2024-25 Total Funds £000 |
|---|---|---|---|---|---|---|---|---|---|
| 8 | 11 | 19 | |||||||
| 65 | 8 | 11 | 19 | ||||||
| 66 | 26 | 36 | 62 | ||||||
| 66 | 26 |
36 | 62 | ||||||
| (1) (1) 110 |
(18) | (25) | (43) | ||||||
| (18) | (25) | (43) | |||||||
| 65 | 88 | 153 | |||||||
| 109 | 47 | 63 | 110 |
The notes on the following pages form part of this account.
17
Statement of Financial Performance as of 31 March 2026
| Note ANNUAL ACCOUNTS 2025-26 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 Accruals for liabilities 5.1 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-Mar-26 £000 94 34 1 129 20 109 109 109 62 47 109 |
Total at 31-Mar-25 £000 |
|---|---|---|
| 111 | ||
| 1 | ||
| 0 | ||
| 112 | ||
| 2 | ||
| 110 | ||
| 110 | ||
| 110 | ||
| 63 | ||
| 47 | ||
| 110 |
The notes on pages 19-25 form part of this account and the following signatory has been authorised by the Trustees.
Signed on 15 June 2026
Signed by: Paul Miller Chair of the Trustees, on behalf of the Trustee
18
Notes to the Accounts
1. Basis of preparation
1.1 Basis of Accounting
The accounts 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 2026.
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 continued consideration for current and future national and international economic uncertainty and its impact on fundraising opportunities. This has caused a reduction in fundraising opportunities and increased competition for prospective grants. The charity is completing a strategy refresh with a renewed focus on relevant grant applications and reinvigorating its presence amongst staff, service users and carers of AWP NHS Trust, factoring in these risks.
1.5 Public benefit entity
The main objective for the year was to continue to add value to the service users, staff and carers AWP 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 pro-rata basis, dependent on the prior year closing fund balance. There are 2 exceptions to this;
i) NHSCT has been charged 80% of the costs due to the significant time spent on projects relating to this fund.
19
ii) Max McGhee Memorial Fund 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 charities 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 non-exchange 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.
20
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 2025-26 or 2024-25.
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.
21
3.0 Analysis of incoming resources
| .0 Analysis of incoming resources | |||
|---|---|---|---|
| Unrestricted Funds £000 Donations 5 Fundraising 0 Income from investments 0 Other income 0 5 .0 Analysis of expenditure on charitable activities Unrestricted Funds £000 Patients’ welfare and amenities 2 Other Expenditure 1 Bought in services from NHS 2 Audit fee 0 5* |
Restricted Funds £000 11 10 2 37 60 Restricted Funds £000 35 12 12 2 61 |
Total 2025- 26 funds £000 16 10 2 37 65 Total 2025-26 funds £000 37 13 14 2 66 |
Total 2024- 25 funds |
| £000 5 14 0 0 |
|||
| 19 | |||
| Total 2024-25 funds £000 25 22 13 2 |
|||
| 62 |
4.0 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
| Amounts falling due within one year: Accruals Total creditors falling due within one year |
31-Mar-2631-Mar-25 £000 £000 20 2 |
|---|---|
| 20 2 |
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
22
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 Total funds 31-Mar-26 £000 £000 £000 1 128 129 0 (20) (20) |
|---|---|
| 1 108 109 |
|
| Unrestricted funds Restricted funds Total funds 31-Mar-25 £000 £000 £000 48 64 112 (1) (1) (2) |
|
| 47 63 110 |
6.1 Details of restricted funds
NHS Charities Together - To support the well-being of staff and service users and develop the Headlight strategy
CAMHS Riverside Fund - 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 Central and East Recovery Team - To support outdoor therapy and Green Prescribing for the Central and East Recovery Teams
South Recovery Allotment Fund - To support outdoor therapy and Green Prescribing for the South Recovery Team
North Recovery Allotment Fund - To support outdoor therapy and Green Prescribing for the North Recovery Team
Callington Road MUGA Fund - Support in funding the Multi-use Games Area at Callington Road Hospital
23
National Lottery Grant - Allotments Project - Grant funds from the National Lottery to support and improve our allotments across the Trust
Christmas Vouchers fundraiser - To provide gift vouchers to our service users in the care of AWP over the Christmas period
Dune Sounds project - Funds donated to purchase music players for dementia patients at Dune ward
Groove Connections - Funds raised to facilitate the purchase of DJ equipment for the DJ Wellbeing group
Fountain way - Estate of Clarice Ruth Gowing to benefit Fountain Way Music Therapy - Raising funds to purchase iPads for music therapy Tesco Tokens - Funds received from Tesco for gym equipment Callington Rd
6.2 Details of restricted funds
| Funds General Service User Recreation Max McGhee Memorial Fund Riverside CAMHS Wiltshire Learning Disabilities NHS Charities Together Central & East Recovery Fund South Recovery Team Allotment North Recovery Team Allotment Callington Road MUGA Fund National Lottery Grant - Allotments Project Christmas Vouchers fundraiser Dune Sounds project Groove Connections Fountain Way Music Therapy Tesco Tokens Total |
Balance Incoming Resources TransfersBalance 31 March Resources Expended 31 March 2025 2026 £000 £000 £000 £000 £000 |
|---|---|
| 1 0 0 0 1 2 0 (2) 0 0 17 0 0 0 17 8 0 (2) 0 6 28 2 (27) 0 3 2 0 (1) 0 1 1 0 0 0 1 1 1 (1) 0 1 3 20 (15) 0 8 0 20 0 0 20 0 9 (8) 0 1 0 1 (1) 0 0 0 2 0 0 2 0 1 0 0 1 0 3 (3) 0 0 0 1 (1) 0 0 |
|
| 63 60 (61) 0 62 |
24
6.3 Details of unrestricted funds
| Funds Unrestricted funds Total |
Balance Incoming Resources Transfers Balance 31 March Resources Expended 31 March 2025 2026 £000 £000 £000 £000 £000 47 5 (5) 0 47 |
|---|---|
| 47 5 (5) 0 47 |
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 2025-26 and up to the date of signing. The Corporate Trustee does not include non-voting members.
Non-Executive Directors
Voting Executive Directors
P Miller (Chair) D Hardisty, Chief Executive B Stables S Constantine, Chief Medical Officer J Baptiste-Grant S Jones, Chief Nursing & Quality Officer P Olomolaiye (until 31/03/2026) S Truelove, Chief Financial Officer (until E Pathak-Sen 13/03/2025 & from 15/09/2025) P Spencer M Page, Chief Operating Officer & Deputy Chief E Wharton Love (until Executive 30/09/2025) P Tilley, Chief Financial Officer (from 14/03/2025 L Ryder (from 19/01/2026) until 14/09/2025) L Abderrahim (from 01/04/2026)
Non - Voting Members
J Feasby, Chief People Officer A Smith, Deputy Chief Executive (until 07/09/2025)
M Ward, Chief Transformation Estates & Digital Officer (from 01/08/2025) S Stephen (from 01/03/2026) P Coombs (until 16/01/2026) A Alexander (until 27/06/2025)
Notes:
-
No members received reimbursement for expenses during the year.
-
There is no payment made to AWP as Corporate Trustee for the fund.
25