Charity Registration No. 1062895
Company Registration No. 3204514 {England and Wales)
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Patrons
Louise Emerick
Dame Lorna Muirhead
Paul Sesay
Protasia Torkinglon
Trustees
Jannine Antigha
All￿ Beckedeg
Stanley Mayne
Karen Mello
Michelle O'Dwyer
Kemi Otubu
Mark Lyth
S Berko
(Appointed 6 November 20201
(Appointed 16 September 20201
(Appointed 10 December 20201
Chigf Exg¢utiV9
Carol Sowande
Charty numbgr
1062895
Company number
3204514
Reglstered offlc•
91 Upper Parliament Street
Liverpool
L8 7LB
Independent examiner
Mr P H Taaffe FCA CTA DChA
BWM
Castle Chambers
43 Castle Slieet
Liverpool
L2 9SH
Bankers
Nalwesl
2 - 8 Church Street
Liverpool
L1 3BG
Solicitors
Jackson Lees
Horton House
Exchange Flags
Liverpool
L2 3YL

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
Trustees, report
Slalemenl of Iruslees. responsibilities
Independent examiner's report
Slalemenl of financial activities
Balance sheet
Notes to the accounts
10-19

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2021
The trustees present their report 8nd financial slalemenls for the year ended 31 March 2021.
The financial slalemenls have been prepared in acwrdance with the accounting policies sel out in note 1 to
the financial 51alemenls and comply with the Charity's memorandum and articles of association, as updated on
14 March 2019, the Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021" las amended for accounting
periods commencing from 1 January 20161.
Objactives and activitias
The overall aim of the Granby Community Mental Health Group IGCMHGI, widely known as Mary Seacole
House. is lo provide services to local people who are experiencing mental illness. The area in which GCMHG
operates has a high black and racial minority population and the Group's client base and range of services
reflect this.
In this context the objectives of Mary Seacole House are..
To provide an infomal mulli-r8¢ial mental health charity and resource service in Liverpool where
people experiencing mental health problems can find support.
To act as a resource for other mental health services and people interested in mental health services.
To help service users achieve their maximum potential for independent living by developing effective
coping skills and provide supportive ne￿orkS.
To actively seek lo involve members of the BAMER (Black, Asian, Minority, Ethnic, Refugees)
communities.
We have referred lo the guidance in the Charity Commission's general guidan￿ on public benefit when
reviewing our aims and objeclives and in planning our future activities. In particular, the trustees consider how
planned activities will continue to the aims and objectives they have set.
ACHIEVEMENTS & EVENTS
April 2020- March 2021
Events
Mental Health Awareness Week- May 2020
World Mental Health Day - Oct 2020
Volunteer Week
Building Up Stronger
2 Servi￿ users engaged in support from Imagine Independen￿ to develop a greater understanding of how to
use technology.
Mantal Health Awareness Weak
The theme of Mental Health Awareness Week was Random Acts of Kindness. Mary Seacole House servi
users and staff shared stories about when they had experienced or engaged in random acts of kindness which
were shared to our Instagram.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2021
Royal Standard Art Gallery Online Commission
12 Servi￿ users completed artwork as part of the 'Utopia Series, In collaboration with the Royal Standard Art
Gallery lo outline our setvice users, responses lo Black Lives Matter. the pandemic, and the lockdowns. The
art was presented on the gallery's website.
Christmas Fun Week on Zoom
Service users got together on Zoom for three events during Christmas Fun Week including, a Christmas quiz,
an art session & a coffee morning with opportunities to win prizes.
Frontline Christmas Meal
Service users attended Frontline Church for a meal on Christmas Day to prevent isolation.
Time To Talk Event
11 service users attended a Time-To-Talk event on Zoom lo discuss this year's theme 'the power of the small,,
with the idea being that a small conversation surrounding mental health can be beneficial in tackling stigma
and barriers to support.
ACHIEVEMENTS
Training
Certificate in preparing lo work in aduvc social care- 15 participants achieving Level 2 qualification.
WHAMS (Women's Health & Maintenance Servi￿) - 60 Women completed the training, 5 - 12-week sessions
women's health, and wellbeing.
LETS ILearn, Exercise, Training and Socialisel Project - 35 women completed training and peer support
group.
Activities
Homework group for younger people - Children had access to a Mary Seacole House volunteer for guidan
with their homework and studies.
Interpreting and translating WhatsApp group
Coronavirus and Vaccine information in different
languages. The group was created from the very beginning of the pandemic and kept up lo date
with government guidelines.
Virtual Emotional Support Group We are very proud of this new group developed lo provide support
during lockdown. Setvice users had access lo Mary Seacole House stsff and volunteers to speak about their
mentsl health and receive support.
Health and wellbelng vlrtual group wlth Dr Laura Stlrrat - Group created due to lockdown restrictions
limiting people's access lo GP and other professional bodies.
Virtual walking group - People were encouraged to go out and walk, while sharing their eXperIen￿S with
other members through a v￿atsApP peer support group. All participants were provided with step COLJnlers.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2021
FUNDRAISING & DONATIONS
Virgin Money donations
Donation from a previous Servi￿ user family
Resourcing Racial Justice
Lloyds Found81ion Trust
CCLORS ICovid19 Community led organisalion recovery schemel
DCMS (Digital, Culture. Media & Sport)
COVID Updata
This financial year has been a challenging one. As with other organisations, we have found COVID-19 to be a
significant Challenge on several drfferenl levels. Initially the staff team faced signffi¢ant pressure and difficulties
trying to adjust lo the new ways of working. Gratefully, our staff understood the position and have all pulled
together in order to enable us to carry on servicing our members, albeit in different ways.
Staff have continued to deliver as many of our services remotely lo continue to support our service users and
families through these uncertain times. They have found imaginative ways to deliver activities and ￿rtnered
with other organisalion5 to make sure we were still making a positive differen￿ to the wider community.
Al the lime of this report, the staff team are still working from home. We have completed the required Risk
Assessments and are planning on returning lo our offices on the 2 August on a staggered return basis.
Decisions will be agreed prior to OLJr moving as lo how staff will work, e.g., the number of days they will spend
in the office and number of days still working from home.
As we are all still seeking clarification with regards lo the govemmenl guidelines re. COVID-19, which can
sometimes be drfficull lo explain lo our users. It can also be confusing for our staff. Vvhen we do return lo our
offices, we will be continuing to carry out some of the emotional and practical support sessions, activities, and
events digitslly, gradually working towards getting back lo working face lo face.
Finally. the organisation has been able to benefit from COVID-19 grant funding helping us lo be able to
purchase relevant equipment e.g., a large number of tablets for the useis were purchased so we could reach
more people digitally and also made it possible for us to be able to update our IT equipment. Our priorities
now include further digital improvements and possible changes regarding our premises in the future.
Financial review
The lolal income for the year was £465,998 12020.. £323,039). The total expenditure for the year was
£348,79512020.. £361,364) giving rise to an overall surplus of £117,20312020.' deficit of £38,325) consisting of
a surplus of £134,203 on the unrestricted funds and a deficit of £17.000 on the restricted funds.
Reserves policy
It is the policy of the charitsble company lo establish and maintain unrestricted funds which are not
committed, invested or designated lo a specific service. Unrestricted funds not designated are grants, other
income or donations which have and can be used freely and allow the trustees the freedom lo work to achieve
their objectives in whatever way they think is best without any funder restriction or conditions attached.
Unreslricled funds usually go toward the operating expenses of the organisation or lo a specific service.
Total funds carried forward al 31 March 2021 were £402,491. Free reserves amount to £118,341 12020".
£62,750). The target for free reserves is 20 /. 30 /0 of current expenditure, which is £55,000 £80,000 based
on unrestricted expenditure in the year ended 31 March 2021.
Risk policy
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are
in place to miligale exposure lo the major risks.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2021
Structure, governance and management
The charity is a company limited by guarantee. The Company was incorporated on 28 May 1996. Charitable
status was granted on 17 June 1997.
The trustees, who are also the directors for the purpose of company law, and who served during the year
were..
Anike Akinola Inol a director)
Jannine Anligha
Alice Beckerleg
Phil Gore
Stanley Mayne
Karen Mello
Michelle O'Dwyer
John Wainwright
Kemi Olubu
Mark Lylh
S Berko
(Resigned 28 July 20201
(Resigned 15 January 20211
(Resigned 10 September 20201
IAppoinled 6 November 20201
IAppoinled 16 September 20201
(Appointed 10 December 20201
The directors of the company are also charity Iruslees. For the purpose of Charity Law and under the
company's Articles ofAssocialion Iruslees are also known as members of the Management Committee.
All current trustees will strive lo identify good candidates for trusteeship and appoint new Iruslees on merit. All
trustees participate in relevant induction, training and development activities. In order to maintain broad skill
mix, members of the management committee provide a list of skill. If a particular skill is lost due lo retirement,
individuals are approached lo offer themselves for election.
Srnall company provisions
The report has been prepared in accordance with the special provisions relating to small companies within
Part 15 of the Companies Act 2006.
The trustees, report was approved by the Board of Trustees.
INaren Niello
Trustee
Dated. 15 October 2021

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2021
The trustees, who are also the directors of Granby Community Mental Health Group for the purpose of company
law, are responsible for preparing the Trustees, Report and the financial statements in accordan￿ with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practi￿1.
Company Law requires the Iruslees to prep8re 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 reSoUr￿S and application of resources,
including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required lo..
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 UK Accounting Standards have been followed, subject to any material departLJres
disclosed and explained in the financial stalemenls," and
prepare the financial slalemenls on the going concern basis unless il is inappropriate to presume that the
charity will continue in operation.
The Iruslees are responsible for keeping adequ81e accounting ￿COrdS th81 disclose with reasonable accuracy al
any lime the financial position of the charity and enable them to ensure that the financial statements comply with
the Companies Act 2006. 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.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GRANBY COMMUNITY MENTAL HEALTH GROUP
I report lo the Iruslees on my examination of the financial slalemenls of Granby Community Mental Hea￿h
Group Ilhe charity) for the year ended 31 March 2021.
This report is made solely lo the charity's trustees, as a body, in accordance with Section 145 of the
Charities Act 2011. My examination has been undertaken so that I might slate lo the charity's Iruslees those
matters l am required to slate lo them in an Independent Examiner's report and for no other purpose. To the
fullest extent permitted by law. I do not a￿ept or assume responsibility to anyone other than the tharity and
the charity's Iruslees as 8 body, for my examination, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the trustees of the charity land also its directors for the purposes of company lawl you are responsible
for the preparation of the financial ststements in accordance with the requirements of the Companies Act
2006 Ithe 2006 Acti.
Having satisfied myself that the financial slalemenls of the charity are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the
charity's financial slalemenls carried out under section 145 of the Charities Act 2011 Ithe 2011 Acll. In
carrying OLJt my examination I have followed all the applicable Directions given by the Charity Commission
under section 14515llbl of the 2011 Act.
Independent examlnerfs statement
Since the charity's gross income exceeded £250,000 your examiner musl be 8 member of a body listed in
section 145 of the 2011 Act. I confimi that l am qualified to undertake the examination because l am a
member of the Institute of Chartered Accountsnls in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act.,
or
the financial slalemenls do not accord with those records". or
the financial stslements do not Comply with the accounting requirements of section 396 of the 2006 Act
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., or
the financial statements have not been prepared in accordan￿ with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and
Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination lo whch
attention should be drawn in this report In order lo enable a proper understanding of the financial slalemenls
lo be reached.
Mr Peter Taaffe FCA CTA DChA
BWM
Chartered Accountants
Castle Chambers
43 Castle Street
Liverpool
L2 gSH
Dated..
18.10.2021

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2021
Current financial year
Unrestricted Restricted
funds
funds
2021
2021
Total
Total
2021
2020
Notes
Donations and legacies
Charitable activities
69,176
339,425
69,176
396,822
10,287
312,752
57,397
Total income
408,601
57,397
465,998
323,039
Charitable activities
274,398
74,397
348,795
361,364
Total expenditure
274,398
74,397
348,795
361,364
Net incomellexpenditurel for the yearf
Net movement in funds
134,203
117,0001
117,203
138,3251
Reconciliation of funds
Fund balances at 1 April 2020
288,288
17,000
285,288
323,813
Fund balances at 31 March 2021
402,491
402,491
285,288
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from wntinuing adivilies.
The movement in funds detailed above complies with the requirements for a statement of changes
in equity under FRS102.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2021
Prior financial year
Unrestricted Restricted
funds
funds
2020
2020
Total
2020
Notes
Donations and legacies
Charitable activities
10,287
295,752
10,287
312,752
17,000
Total income
306,039
17,000
323,039
Charitable activities
347,364
14,000
361,364
Total expenditure
347,364
14,000
361,364
Net incomellexpenditurel for the yearl
Net movement in funds
141,325}
3,000
138,3251
Reconciliation of funds
Fund balances at 1 April 2018
309,613
14,000
323,613
Fund balances at 31 March 2020
268,288
17,000
285,288
The slalement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The movement in funds detsiled above complies with the requirements for a slalemenl of changes in equity
under FRS102.
The slalemenl of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
ASAT31 MARCH 2021
2021
2020
Notes
Fixed assets
Tangible assets
69,715
60,048
Current assets
Debtors
Cash at bank and in hand
11
21,094
315,032
20,991
207,599
336.126
228,590
Llabllltles:
Creditors.. amounts falling due within one
year
13,350}
13,3501
Net current assets
332,776
225,240
Total net assets
402,491
285,288
The funds of the charity
Restricted fLJnds
17.000
Designated funds
General unrestricted ftjnds
14
214.435
188,056
145,489
122,799
Total unreslricled funds
402,491
268,288
Total charity funds
402,491
285,288
The wmpany is enlilled lo the exemption from the audit requirement contained in section 477 of the Companies
Act 2006, for the year ended 31 March 2021.
The directors a¢knowledge their responsibilities for ensuring th81 the Charity keeps accounting records which
comply with section 386 of the Act and for preparing financial slalements which give a true and fair view of the
slate of affairs of the company as al the end of the financial year and of ils incoming reSoU￿S and application of
resources, including ils income and expenditure, for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable lo the company.
The members have not required the company to obtain an audit of ils financial slalemenls for the year in
question in accordance with section 476.
These financial ststements have been prepared in accordan￿ with the provisions applicable lo companies
subject to the small companies regime.
The financial statements were approved by the board of directors and aulhorised for issue on 15 October 2021
and are signed on ils behalf by".
Ib'i,, G,: p.bJ,
Karen Mello
Trustee
Kemi Olubu
Trustee
Company Règitstration No. 3204514

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Accounting policies
Company infomiation
Granby Community Mental Health Group is a private company limited by guarantee incorporated in
England and Wales. The registered office is 91 Upper Padiament Street, Liverpool, L8 7LB.
1.1 Accounting convention
The accoLJnts have been prepared in accordance with the charity's memorandum and articles of
association,
the Companies Act 2006 and Accounting and Reporting by Charities". Slalemenl of
Recommended practi￿ applicable to charities preparing their accounts in accordan￿ with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for accounting
periods commencing from 1 January 20161. The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Slalemenl of Cash Flows.
The financial ststements are prepared in sterling, which is the fun¢lion81 currency of the charity. Monetary
amounts in these financial statements are rounded tr) the nearest £.
The accounts have been prepared on the historical cost convention. The principal accounting policies
adopted are set out below.
1.2 Going concern
At the lime of approving the accounts, the trustees have a reasonable expectation that the charity has
adequate resour￿$ lo continue in operational existen￿ for the foreseeable future. Thus the Iruslees
continue to adopt the going concem basis of accounting in preparing the accounts.
Following a detsiled assessment by the Management Team and Board of Trustees and given the level of
funds held, il is still appropriate for 2021 accounts lo be filed on a going concem basis.
1.3 Charitable funds
Restricted funds are used for the purposes specified by the donor. Expenditure which meets the criteria is
identified to the fund. The Iruslees have considered the treatment of funds as restricted and have
reclassified certain contracts as unrestricted.
Unrestncted funds are donations and any other income received or generated for the objects of the charity
wilhoul further specrfied purpose and are available as separate funds.
Designated funds ￿MpriSe funds which have been sel aside al the discretion of the Iruslees for specific
purposes. The purposes and uses of the designated funds are sel out in the notes to the fin8nci81
statements.
1.4 Incomo
Donations, legacies and other forms of voluntary income is recognised when the charity is legally entitled
lo it after any performance conditions have been mel, the amounts can be measured reliably, and it Is
probable that income will be re￿ived.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation lo donations received under Gift Aid is recognised al the lime of the donation.
Legacies are recognised on re￿ipt or olhetwise if the charity has been notified of an impending
distribution, the amount is known, and re￿Ipl is expected. If the amount is not known, the legacy is treated
as a contingent asset.
10-

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Accountlng pollcles
{Contlnued)
Grants, Including grants for the purchase of fixed assets, are recognised in full in the Slalemenl of
Financial Activities in the year in which they are receivable.
1.5 Expenditure
Expenditure reflects all amounts paid and accrued during the year. Expenditure includes any VAT which
cannot be fully recovered and Is reported as part of the expenditure lo which it relates. All costs are
allocated between the expenditure Categories of the Slalemenl of Financial Activities ISOFAI on a basis
designed lo reflect the use of the resource. Costs relating lo a particular activity are allocated directly,
support costs are apportioned on an appropriate basis.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. 11 includes both costs that can be allocated directly lo such activities and
those costs of an indirect nature necessary to support them.
Governance costs represent costs associated with meeting the constitutional and statutory requirements of
the charity and include the independent examination fees and costs linked lo the strategic management of
the charity.
Support costs are those functions that assist the work of the charity bul do not directly undertake charitable
activities. Support costs include staff salaries. premises and other costs which support the charity's
activities. These costs have been allocated to expenditure on charitable aclivilies. The basis on which
support costs have been allocated is set out in note 6.
1.6 Tangible fixed assets
Tangible fixed assets are measured at cost, nel of depreciation and any impaimienl losses.
Depieciation is piovided st rates calculated to write off the cost less eslimaled residual value of each asset
over its expected useful life, as follows..
Leaseholol Improvements
Fixtures, fittings & equipment
1 OA straight line
20 /0 slraighl line
Only capitsl expenditure in excess of £250 per item is capilalised.
1.7 Impairnient of fixed assets
Al each reporting end dale, the charity reviews the carrying amounts of ils tsngible assets lo determine
whether there is any indication that those assets have suffered an Impainrenl loss. If any such ind￿allOn
exists, the recoverable amount of the asset is eslimaled in order to determine the extent of the impairment
loss lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid
investments with original maturities of three months or less, and bank overdrafts.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Accountlng pollcles
{Contlnued)
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial Instruments are recognised in the charity's balan￿ sheet when the charity becomes paty lo the
Contractual provisions of the inslrumenl.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right lo sel off the recognised amounts and there is an intention to settle on a
nel basis or lo realise the asset and settle the liability simultaneously.
Basic financial assets
Basic fi'nancial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including Ir8nsaclion costs and are subsequently carried al amortised cost using the
effective interest method unless the arrangement conslitules a financing Iransaclion, where the transaction
is measured at the present value of the future receipts discounted at a market rale of interest. Financial
assets classified as re￿Ivable within one year are not amortised.
Bas1¢ flnanclal Ilabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price
unless the arrangement conslilules a financing transaction, where the debt instrument is measured at the
present value of the future receipts discounted al a market rale of interest. Financial liabilities classified as
payable within one year are not amortised.
Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course
of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within
one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially
at transaction price and subsequently measured al amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's conlraclual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday enlitlemenl is recognised in the period in which the employee's seNices
are received.
Termination benefits are recognised immediately as an expense when the charity is demonsliably
committed to temiinate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12 Taxation
The charity benefits from various exemptions from tsx81ion afforded by tax legislation and is not liable lo
corporation tax on Income or gains falling within those exemptions. The charity is not able to recover Value
Added Tax. Expenditure is recorded in the ?￿ount$ inclusive of VAT.
12-

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements,
eslimales and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estirnates and associated assumption5 are based on historical experience and
other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimales are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both cutrenl and future
periods.
Donations and legacies
Unrostri¢tgd Unrestricted
funds
funds
2021
202D
Donations and gifts
Grants
8,616
60,560
4,568
5,719
69,176
10,287
Charltable actlvltles
Mental health servlces
2021
2020
Setvices provided under contract
Gr8nls received
Other income
338,082
57,397
1,343
291,041
17,000
4,711
396,822
312,752
Analysis by fund
Unrestricted funds
Restricted funds
339,425
57,397
396,822
Performance relatgd grants
Other
57.397
17,000
57,397
17,000
13-

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Charltsble actlvltles
{Contlnued)
For the year ended 31 March 2020
Analysis by fund
Unrestricted funds
Restricted funds
295,752
17,000
312,752
Charitable activities
2021
2020
Mental health servlces
Staff costs
Depreciation and impairment
Staff development and travel
Project costs
Premises costs
Office costs
Miscellaneous
265,449
4,114
3,809
8,444
20,821
9,529
6,665
256,862
2,422
2,101
16,151
29,907
15,116
9,449
318,831
332,008
Share of support costs Isee note 61
Share of governance costs Isee note 61
26,230
3,734
25,587
3,769
348,795
361,364
Analysis by fund
Unrestricted funds
Restricted funds
274.398
74,397
348,795
For the year ended 31 March 2020
Analysis by fund
Unreslricled funds
Restricted funds
347,364
14,000
361,364
14-

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Support costs
Support Governance
Costs
costs
2021
Support Governan
costs
costs
2020
Staff costs
Legal and professional
24,622
1,608
24,622
1,608
24,099
1,488
24,099
1,488
Independent
examination
Accountancy
Bank charges
1,100
2,321
313
1,100
2,321
313
1,100
2,251
418
1,100
2,251
418
26,230
3,734
29,964
25.587
3,769
29,356
Analysed between
Charitable activities
26,230
3,734
29,964
25.587
3,769
29,356
Support and governance costs are allocated to charitable activities.
Governance costs Includes payments lo the accounlanls of £1,100 12020 - £1,100) for independent
examination fees and £2,321 12020- £2,251) for accountsncy Servi￿$.
Trus199S
None of the trustees lor any persons connected with theml received any remuneration during the year
12020 none).
During the year there were no trustees, expenses 12020.. none).
15-

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Employees
Number of employees
The average monthly number of employees during the year was..
2021
Number
2020
Number
Charitable
13
13
Employment costs
2021
2020
Wages and salaries
Social security costs
Other pension costs
261,189
22,848
6,034
256,945
18,709
5,307
290,071
280,961
There were no employees whose annual remuneration was £60,000 or more.
Tangible fixed assets
Leasehold
Improvements
Flxtur88.
fittings &
equipment
Total
Cost
Al 1 April 2020
Additions
63,488
78,974
13,782
142,462
13,782
At 31 March 2021
63,488
92,756
156,244
Depreciation
At 1 April 2020
Deprecialion charged in the year
5.080
635
77,335
3,479
82,415
4,114
At 31 March 2021
5,715
80,814
86,529
Carrylng amount
Al 31 March 2021
57.773
11,942
69,715
Al 31 March 2020
58,408
1,640
60,048
16-

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
10 Financial instruments
2021
2020
Carrying amount of financial assets
Debt instruments measured at cost
333,975
226,440
Carrying amount of financial liabilitias
Measured at cost
3,350
3,35D
11 Debtors
2021
2020
Amounts falllng du¢ wlthln one year:
Other debtors
Prepayments and accrued income
18,943
2,151
18,841
2,150
21,094
20,991
12 Creditor8- amounts falling due within one year
2021
2020
Accruals and deferred income
3,350
3,350
17-

00￿
00<0
zo

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
14 Designated funds
The income funds of the charity include the following designated funds which have been set aside out of
unrestricted funds by the trustees for specific purposes..
Balance at
1 April 2019
Transfers
Balance at
1 April 2020
Transfers
Balance at
31 March 2021
Designated fund
137,740
7,749
145,489
68,946
214,435
137,740
7,749
145,489
68,94S
214,435
The Designated Fund is lo cover stsff redundancies and other closure costs in the event that the Charitable
company has to cease operating.
15 Company limited by guarantee
Granby Community Mental Health Group is incorporated under the Companies Act as a company limited by
guarantee. The liability of the members is limited lo £1.
16 Related party transactions
Rgmungration of kgy managgmgnt personnol
The remuneration of key management personnel is as follows.
2021
2020
Aggregate remuneration
79,796
77,887
There were no other related party 1ransath.ons during the year.
19-