Registered number: 0337482
Charitv number: 106430
MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
CONTENTS
Reference and Administrative Details of the Charitable Company, its Trustees and
Advisers
Trustees' Report
Independent Auditors' Report on the Financial Statements
Statement of Financial Activities (incorporating income and expenditure account)
Balance Sheet
Statement of Cash Flows
Notes to the Financial Statements
The following pages do not form part of the statutory financial statements:
Charity Detailed Income and Expenditure Account and Summaries
Page
1
2-9
10 - 13
14
15
16
17 - 35

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND
ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
I Beaumont, Chair
P Cheng, Vice Chair
P Pushman, Treasurer
M Edwards (resigned 13 December 2024)
L Brewster
M Harrison (resigned 1 April 2025)
TEasey (appointed 4 September 2024)
J Hopkins
J Purcell (appointed 28 May 2025)
H Connery (appointed 28 May 2025)
Company registered
number
Charity registered
number
Registered office
Chief executive officer
Independent auditors
Bankers
Solicitors
03374820
1064309
The Constantine Centre
272a Mersea Road
Colchester
Essex
CO2 8QZ
Ginny Idehen
Sumer Auditco Limited
Statutory Auditor
820 The Crescent
Colchester Business Park
Colchester
Essex
CO4 9YQ
Barclays Bank plc
9 High Street
Colchester
Essex
CO1 1DA
Fisher Jones Greenwood
Newcomen Way
Colchester Business Park
Colchester
Essex
004 9YA
Page 1

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report and the audited financial statements for the year ended 31 March 2025.
OBJECTIVES AND ACTIVITIES
a. Purpose
Our purpose is to promote the preservation of good mental health by enabling and empowering everyone
experiencing mental health problems to live with, manage and recover from their condition. And to relieve the
needs of people with mental health problems by working to increase the understanding of good mental health
and mental health problems and to raise awareness, promote understanding and challenge stigma and
discrimination.
Our mission is to listen to our communities and offer compassionate and inclusive mental health services,
resources, and practical support to promote wellbeing for everyone.
The trustees review the mission, values and activities of the charity each year having regard to the guidance
issued by the Charity Commission on public benefit. This report reflects on what the charity has achieved over
the reporting period.
b. Achievements and performance
The charity provides a wide range of support to the people of Mid and North East Essex. We work in partnership
with other Minds, the NHS and local Government in our locality, as well as key community organisations,
charities and service providers, to reduce health inequalities.
We work with our communities so everyone can understand how to take care of their mental health and get the
support they need. We work to develop and embed inclusive, accessible projects and support services that
meet local needs. We listen, support and advise, pushing for a better deal for everyone experiencing a mental
health issue. We strive to support people of all ages, from young people in schools to older people struggling in
isolation.
We provide services for people with mild to moderate mental health issues such as anxiety, stress and
depression, as well as those in crisis, who have experienced trauma and who may be living with a long-term
mental health condition.
Our work this year was informed and influenced by our leadership team, our colleagues and our lived experience
panel (Voices for a Brighter Future) to deliver our three year strategy (2024-2027) ensuring that we continue to
morove our offer to our communities.
Page 2

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
OBJECTIVES AND ACTIVITIES (continued)
c. Our activities
During 2024/2025 more than 6900 people used the following services of our charity:
North East Essex Crisis Café and Sanctuary provided safe, welcoming spaces for 1922 individuals in North
East Essex where people experiencing emotional distress or mental health crisis receive support outside of
normal working hours, seven days a week.
Counselling delivered one to one talking therapy to 615 adults and children by counsellors qualified to practice
face to face, by phone or on-line.
Mid Essex Sanctuary provides a safe, supportive space where people experiencing emotional distress or
mental health crisis can receive support outside of normal working hours 365 days a year. This service
supported 2702 people in 2024/25.
Personality Disorder Support for 122 people living with a personality disorder in Mid Essex.
Self Harm Management Toolkit provided guidance and support for individuals working with school-age children
and young people under 18 in educational settings. Our workshops were attended by 194 individuals.
STaRS (Support Time and Recovery Service) provided support to 1289 adults living with a mild to moderate
mental health problem needing information, advice and practical support to get help from other local services
and organisations.
Employment Advice Service supported 683 people living with a mild to moderate mental health problem who
needed help with employment issues.
Mental Health Toolkit - The Mental Health Toolkit provides practical resources to help us understand emotional
health, its importance, and its connection to physical well-being. The toolkit is designed for everyone, including
families, friends, and colleagues, and aims to create emotionally healthy environments. It offers courses on
essential topics like emotional health, sleep, and relaxation techniques. 558 people attended our workshops in
2024 / 2025.
Youthful Wellbeing working in partnership with other local Minds, this service offered support to 21 young
adults aged 18-25 who were experiencing mental health problems.
Welcome cafes across Mid and North East Essex provide a warm, safe space where people can enjoy a coffee
r tea and chat, play some games or try our arts & crafts or just relax and make new friends. They welcome
12 people in 2024/25 Chelmsford (36) and North East Essex (76
Enquiries More than 3000 people visit our website each month, up 96% on last year.
Accredited Organisation
Mid and North East Essex are fully accredited:
BACP (British Association for Counselling and Psychotherapy)
Mindful Employer
Cyber Security Essentials
Data Security and Protection Toolkit (NHS)
Mind Quality Mark
Page 3

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
OBJECTIVES AND ACTIVITIES (continued)
Mid and North East Essex Mind is one of more than one hundred local Minds accredited by Mind, a national
charity committed to campaigning for promoting better mental health of people in England and Wales.
ACHIEVEMENTS AND PERFORMANCE
a. Financial review
The financial year 2024/2025 was a challenging year for the charity and we ended the year with a deficit of
£183,283.
Our income fell from £2,749,677 to £2,347,461 following the expiry of two major contracts. During the year we
were awarded a new contract to open new Sanctuary services in Colchester and Clacton Essex from October
following the closure of our Crisis Cafes.
Net assets decreased slightly to £2,850,273. Property and equipment accounted for £641,943 of this; with
£219,485 being held in restricted funds and £1,150,000 designated for future spend. This leaves us with free
reserves of £838,845 equivalent to more than three months' expenditure.
b. Sources of funding
In 2024/2025 our major source of charitable activity funding was contract income from the NHS which accounted
for 60% of total income. Other income included other service contracts and trading (21%), donations, grants and
legacies (15%) and bank interest (4%).
In line with our three-year strategy we will continue to diversify our income streams by investing in our external
training offer and our fundraising team to explore opportunities for further grant-funding and support from
corporate partners and community giving.
Mid and North East Essex Mind is registered with the Fundraising Regulator.
c. Investment policy
As charity trustees we have overall responsibility for the investment of the charity's reserves in order to secure
the best financial return within an acceptable level of risk. The trustees have therefore agreed an investment
policy whereby funds are held in interest-bearing cash accounts. Funds equivalent to six months' expenditure
must be accessible within three months and a further six months' expenditure must be accessible within six
months.
Excess funds not required in the short-term may be invested for up to a maximum of 24 months.
All investments are held in accounts with institutions covered by the Financial Services Compensation Scheme
and investments are limited to £85,000 with any one institution or group, unless an institution has a credit rating
of at least AA.
Page 4

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
d. Reserves
The charity needs financial resources to achieve our chartiable objectives and to deliver our strategy. During the
year the trustees undertook a review of the level of reserves required in order to:
protect against the risk of an unforeseen emergency or other unexpected need for funds, e.g. an
unexpected large bill or finding 'seed-funding' for an urgent project
cover unforeseen day-to-day operational costs, e.g. employing temporary staff to cover a long-term sick
absence
provide a source of income in the case of funding not being renewed or being lower than anticipatec
invest in new services and opportunities to meet local need
deliver planned commitments that cannot be met by future income alone, such as plans for a major asset
purchase or to a significant project that requires the charity to provide 'matched funding'
• meet short-term deficits in in cash flow where money may need to be spent before a funding grant is
received
enable the charity to wind down and cease trading in an orderly manner should we lose contracts and
have insufficient income to continue as a going concern.
Following the trustees review, transfers have been made between unrestricted reserves and designated funds
(see note 18).
The charity will maintain unrestricted reserves equal to meet these demands and this will be re-calculated
annually (Contingency Fund). Separate provision is made for any property or equipment leases.
The charity will hold further unrestricted reserves to maintain and replace property and fixed assets as they wear
out (Building Maintenance and Renewals).
We have exciting plans for the future to grow and develop as a charity. The trustees have earmarked funds to
enable this to happen over the next three years as we deliver the charity's strategic plan. Over this three year
period our reserves will reduce and return to the level we need to ensure the ongoing financial stability of the
charity.
e. Principal risks and uncertainties
The trustees maintain a risk register, which is regularly reviewed by the Risk and Quality Sub Committee of the
Board of Trustees to
ensure that the charity understands and manages potential risks and complies with
regulatory and
statutory requirements. The charity has in place a risk framework to mitigate significant risks
through measures which include
robust system of internal control
suite of policies and procedures, supplemented by staff training
external review (Mind Quality Mark and Mindful Employer)
comprehensive insurance package.
The three principal risks facing the charity are loss of income due to the financial pressures on our funders and
donors in this period of economic certainty, loss or unauthorised access to personal data by third parties and
continuity of staffing to ensure we are can continue to deliver consistent high-quality services.
Page 5

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
f. Going concern
The trustees have considered the financial position of the charity, its investment portfolio, its reserves, as well as
its cash flow and liquid resources and we believe the charity is able to manage its business risks successfully.
here are no material uncertainties that may cast doubt on the charity's ability to continue as a going concert
he trustees have a reasonable expectation that the charity has adequate resources to continue to operate fo
the foreseeable future. Therefore, we continue to adopt the going concern basis of accounting in preparing the
annual financial statements.
g. Plans for the future
We have identified that to move forward and grow as a charity we need to develop in four areas to transform our
organisation and work towards our organisational vision for the future.
Impact on beneficiaries
We should know what impact we are having on our beneficiaries and communities. We need to listen to our
ensure that we are a positive enabler for demonstrable improvement in mental health for our beneficiaries.
Growing our people
We want to move towards a culture of support, innovation and excellence and involve our colleagues,
volunteers, and Voices for a Brighter Future members in this change. We want to make sure that as we
transform, our teams are exploring new ways of supporting our communities, staying resilient and are high
performing.
Sustainable finance
We need to ensure that as we change, develop, add new services, and make decisions about current services,
we are moving towards a greater diversification in our income (85% commissioned services) and that we
become operationally break even during the period of our three-year strategy with sensible and planned
spending of our reserves.
Building our Eco System
Ne want to be an integral part of the Mental Health eco-system in Mid and North East Essex. We want to b
enablers, partners, and collaborators to improve the wider system in our area. We want to ensure that gaps ar
plugged, and that the environment is conducive for innovative partnership working for the benefit of our
communities.
STRUCTURE, GOVERNANCE AND MANAGEMENT
a. Constitution
Mid and North East Essex Mind is a charitable company limited by guarantee, incorporated on 16 May 1997 and
registered as a charity on 10 September 1997.
The company was established under a memorandum of association which established the objects and powers of
the charitable company and is governed under its articles of association.
Page 6

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)
b. Appointment of trustees
All trustees
give their time voluntarily and receive no benefits from the charity. Expenses of £387 (2023/24 - £
110) were reclaimed from the charity.
Trustees are recruited through a rigorous process of advertisement, shortlisting and interview. All trustee
appointments are ratified by the full board. New trustees have a period of induction and attend a number of
board meetings as an observer before being elected to the board.
c. Governance
The charity's Board of Trustees meets four times a year, with additional meetings as required. The board is
responsible
for strategic direction, for ensuring proper governance of the charity's activities and risk
management.
A paid CEO is appointed by the trustees to manage the day-to-day operations of the charity in line with a formal
Scheme of Delegation.
d. Remuneration
The CEO's remuneration is set by the Board of Trustees. All roles at the charity are consistently evaluated and
remuneration is determined through comparison against similar roles in the sector and local area. This ensures
that all staff, including the senior leadership team, are paid at the appropriate level for their role.
e. Related parties and relationships with other organisations
Partnership working is an essential element of all the work that Mid and North East Essex Mind provides across
the locality and allows for a better way of delivering high quality services.
It is essential to know and understand potential partners when considering any form of partnership. After
identifying an organisation to work with on the delivery of a project or service, we carry out due diligence to
ensure that both parties are a good match and share the same overall vision and values.
f. Equality, diversity and inclusion (EDI)
Mid and North East Essex Mind is committed to providing high quality mental health care within a safe
environment by appropriately qualified and competent staff. We aim to ensure that all staff act in a fair and
consistent manner.
All employees are encouraged to develop their skills and fulfil their potential to take advantage of training,
development and progression opportunities in Mid and North East Essex Mind. Selection for employment,
promotion and training is based on aptitude and ability. Mid and North East Essex Mind is committed to treating
all its employees and job applicants equally and to recruit the best person for each vacancy.
Page 7

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)
No employee or potential employee shall receive less favourable treatment or consideration during recruitment
and selection on the ground of race, colour, religion or belief, nationality, ethnic origin, sexual orientation, gender,
age, disability, marital status or part-time status or will be disadvantaged by any conditions of employment that
cannot be justified as necessary on operational grounds.
We have an EDI Steering Group to looking at how we can improve diversity across our organisation and the
services we deliver.
g. Sustainability
The charity is committed to supporting the environment and minimising the impact we have on our surroundings
and local communities. We are on a journey of continuous improvement and acknowledge that more can be
done to further reduce the impact that we have on the environment.
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The Trustees (who are also the directors of the Charitable Company for the purposes of company law) are
responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law,
the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair
view of the state of affairs of the Charitable Company and of its incoming resources and application of resources,
including its income and expenditure, for that period. In preparing these financial statements, the Trustees are
select suitable accounting policies and then apply them consistently;
• observe the methods and principles of the Charities SORP (FRS 102);
make judgements and accounting estimates that are reasonable and prudent;
• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements;
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charitable Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charitable Company's transactions and disclose with reasonable accuracy at any time the financial position
of the Charitable Company 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 Charitable Company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of information to auditors
Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:
• so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are
unaware, and
that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of
any relevant audit information and to establish that the charity's auditors are aware of that information.
Page 8

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Auditors
The auditors, Sumer Auditco Limited, have indicated their willingness to continue in office. The designated
Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
Small Companies note
In preparing this report, the Trustees have taken advantage of the small companies exemptions provided by
section 415A of the Companies Act 2006.
Approved
zra September
2025
Trustees
and signed on their behalf by:
Page 9

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MID AND NORTH ESSEX MIND
Opinion
We have audited the financial statements of Mid and North Essex Mind (the 'charitable company") for the year
ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of
Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
• give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its
incoming resources and application of resources, including its income and expenditure for the year then
ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; and
• have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit
of the financial statements section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.
Page 10

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MID AND NORTH ESSEX MIND
(CONTINUED)
Other information
The other information comprises the information included in the Annual Report other than the financial
statements and our Auditors' Report thereon. The Trustees are responsible for the other information contained
within the Annual Report. Our opinion on the financial statements does not cover the other information and
except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion
thereon. Our responsibility is to read the other information
and, in doing so, consider whether the other
information is materially inconsistent with the financial statements or our knowledge obtained in the course of the
audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent
material misstatements, we are required to determine whether this gives rise to a material misstatement in the
financial statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees' Report for the financial year for which the financial statements are
prepared is consistent with the financial statements.
• the Trustees' Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees' Report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires
us to report to you if, in our opinion:
•
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the Trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies' exemptions in preparing the Trustees' Report and
from the requirement to prepare a Strategic Report.
Page 11

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MID AND NORTH ESSEX MIND
(CONTINUED)
Responsibilities of trustees
As explained more fully in the Trustees' Responsibilities Statement, the Trustees (who are also the directors of
the charitable company for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the
Trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
detailed below:
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the
financial statements from our general commercial and sector experience, through discussion with the Trustees
(as required by auditing standards), inspection of the Charitable Company's regulatory and legal correspondence
and discussed with the Trustees the policies and procedures regarding compliance with laws and regulations.
We communicated identified laws and regulations throughout our team and remained alert to any indications of
non-compliance throughout the audit.
The potential effect of these laws and regulations on the financial statements varies considerably.
Firstly, the Charitable Company is subject to laws and regulations that directly affect the financial statements
including financial reporting legislation, distributable profits legislation and taxation legislation and we assessed
the extent of compliance with these laws and regulations as part of our procedures on the related financial
statement items.
Secondly, the Charitable Company is subject to many other laws and regulations where the consequences of
non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance
through the imposition of fines or litigation. We identified the following areas as those most likely to have such an
effect: health and safety, safeguarding, employment law, Mind Quality Mark, BACP, The Equality Act 2010 and
GDPR. Auditing standards limit the required audit procedures to identify non-compliance with these laws and
regulations to enquiry of the Trustees and other management and inspection of regulatory and legal
Page 12

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MID AND NORTH ESSEX MIND
(CONTINUED)
Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and
non-compliance with laws and
regulations) comprised of: enquiries of management and those charged with
governance as to whether the Charitable Company complies with such regulations; enquiries of management
and those charged with governance concerning any actual or potential litigation or claims, inspection of relevant
legal documentation, review
performance of analytical review to identify any unexpected movements in account balances which may be
anital even to any an eat
of board minutes, testing the appropriateness of journal entries and the
indicative of fraud
There are inherent limitations in the audit procedures described above and the further removed non-compliance
with laws and regulations is from the events and transactions reflected in the financial statements, the less likely
we would become aware of it. Irregularities that result from fraud might be inherently more difficult to detect than
irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements
may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our
Auditors' Report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable
company's members those matters we are required to state to them in an Auditors' 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 charitable company and its members, as a body, for our audit work, for this report, or for the opinions we
have formed
Piers Harison
Piers Harrison FCA (Senior Statutory Auditor)
Sumer Auditco Limited
Statutory Auditor
820 The Crescent
Colchester Business Park
Colchester
Essex
C04 9YQ
Date:
11
September 2025
Page 13

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Income from:
Donations and legacies
Charitable activities
Investments
Other trading activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Note
4
5
6
7
Unrestricted
funds
2025
244,335
1,842,401
94,493
42,177
2,223,406
2,402,042
2,402,042
(178,636)
2,809,424
(178,636)
2,630,788
Restricted
funds
2025
€
78,133
45,922
:
124,055
128,702
128,702
(4,647)
224,132
(4,647)
219,485
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 17 to 35 form part of these financial statements.
Total
funds
2025
322,468
1,888,323
94,493
42,177
2,347,461
2,530,744
2,530,744
(183,283)
3,033,556
(183,283)
2,850,273
Total
funds
2024
129,185
2,483,831
114,414
22,247
2,749,677
2,714,010
2,714,010
35,667
2,997,889
35,667
3,033,556
Page 14

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
REGISTERED NUMBER: 03374820
BALANCE SHEET
AS AT 31 MARCH 2025
Fixed assets
Tangible assets
Note
14
2025
641,943
641,943
2024
646,324
646,324
Current assets
Debtors
Short term deposits
Cash at bank and in hand
15
Creditors: amounts falling due within one
year
Net current assets
Total assets less current liabilities
Defined benefit pension scheme asset /
liability
Total net assets
Charity funds
Restricted funds
Unrestricted funds
Total funds
16
413,005
1,799,775
140,179
2,352,959
(144,629)
159,948
2,152,604
243,369
2,555,921
(167,771)
2,208,330
2,850,273
-
2,850,273
2,388,150
3,034,474
(918)
3,033,556
18
219,485
2,630,788
2,850,273
224,132
2,809,424
3,033,556
The financial statements were approved and authorised for issue by the Trustees on
3id September 2025
and signed on their behalf by:
The notes on pages 17 to 35 form part of these financial statements.
Page 15

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
Cash flows from operating activities
Net cash (used in)/generated from operating activities (see note 23)
Cash flows from investing activities
Purchase of tangible fixed assets
Short term deposits
Interest received
Interest paid
Net cash provided by/(used in) investing activities
Cash flows from financing activities
Loan repayments
Net cash used in financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 17 to 35 form part of these financial statements
Page 16
2025
€
(531,185)
2024
(425,618)
(7,560)
352,829
94,493
(3,912)
435,850
(3,632)
(901,268)
114,414
(6,476)
(796,962)
(7,855)
(7,855)
(30,493)
(30,493)
(103,190)
(1,253,073)
243,369
1,496,442
140,179
243,369

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1.
General information
Mid and North Essex Mind is a charitable company limited by guarantee, incorporated in England ano
Wales, registered company number 03374820 and registered Charity number 1064309. The address of
the registered office is The Constantine Centre, 272a Mersea Road, Colchester, Essex, CO2 8QZ.
2.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) -
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Mid and North Essex Mind meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy.
2.2 Going concern
After reviewing the charitable company's forecasts and projections, together with all known factors,
the Trustees have a reasonable expectation that it has adequate resources to continue in operational
existence for the foreseeable future. The entity therefore continues to adopt the going concern basis
in preparing its financial statements.
2.3 Income
All income is recognised once the Charitable Company has entitlement to the income, it is probable
that the income will be received and the amount of income receivable can be measured reliably
The recognition of income from legacies is dependent on establishing entitlement, the probability of
receipt and the ability to
estimate with sufficient accuracy the amount receivable. Evidence of
entitlement to a legacy exists when the Charitable Company has sufficient evidence that a gift has
been left to them (through knowledge of the existence of a valid will and the death of the benefactor)
and the executor is satisfied that the property in question will not be required to satisfy claims in the
estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair
value of the amount receivable, which will generally be the expected cash amount to be distributed to
the Charitable Company, can be reliably measured.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
Page 17

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.
Accounting policies (continued)
2.3 Income (continued)
Income is deferred only when the charitable company has to fulfil conditions before becoming entitled
to it or where the donor has specified that the income is to be expended in a future period.
Other income is recognised in the period in which it is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Charitable Company to raise
funds for its charitable purposes and includes costs of all fundraising activities events and non-
charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charitable Company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charitable Company; this is normally upon notification of the interest paid or payable
by the institution with whom the funds are deposited.
2.6 Operating leases
Rentals paid under operating leases are charged to the Statement of Financial Activities on a
straight-line basis over the lease term.
2.7 Pensions
The Charitable Company operates a defined contribution pension scheme and the pension charge
represents the amounts payable by the Charitable Company to the fund in respect of the year.
The Charitable Company participated in a defined benefits pension scheme until they left the scheme
during the 24/25 financial year.
Page 18

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.
Accounting policies (continued)
2.8 Taxation
The Charitable Company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the
Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax
purposes. Accordingly, the Charitable Company is potentially exempt from taxation in respect of
income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation
Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such
income or gains are applied exclusively to charitable purposes.
2.9 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Freehold property
Equipment
:
2% straight line
33% straight line
2.10 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.11 Cash at bank and in hand
Cash at bank and in hand represents cash available on demand. Deposits with a maturity of less than
one year held for investment purposes rather than to meet short-term cash commitments have been
disclosed as short-term deposits.
2.12 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charitable Company anticipates it will pay to settle
the debt or the amount it has received as advanced payments for the goods or services it must
provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
Page 19

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.
3.
Accounting policies (continued)
2.13 Financial instruments
The Charitable Company only has financial assets and financial liabilities of a kind that qualify as
basic financial instruments. Basic financial instruments are initially recognised at transaction value
and subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured at amortised cost using the effective interest method
2.14 Fund accounting
Unrestricted funds are unrestricted funds which are available for use at the discretion of the Trustees
in furtherance of the general objectives of the Charitable Company and which have not been
designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charitable Company for particular purposes. The costs of
raising and administering such funds are charged against the specific fund. The aim and use of each
restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund
Critical accounting estimates and areas of judgement
Estimates and judgements are continually evaluated and are based on historical experience and other
factors,
including
expectations of future
events that are believed to be reasonable under the
circumstances.
Critical accounting estimates and assumptions:
The more significant judgements and estimates involved in the preparation of the financial statements
include assessing the depreciation rates applicable to tangible fixed assets and the way in which certain
costs should be apportioned. Further details regarding these points are included within the accounting
policies.
Page 20

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
4.
Income from donations and legacies
Donations
Legacies
Grants
Unrestricted
Restricted
funds
funds
2025
2025
€
€
88,066
154,103
2,166
244,335
78,133
Total
funds
2025
€
88,066
154,103
80,299
322,468
Donations
Grants
Unrestricted
funds
2024
110,195
3,000
113,195
Restricted
funds
2024
6,000
9,990
15,990
Total
funds
2024
116,195
12,990
129,185
5.
Income from charitable activities
Counselling
STaRs (Support Time and Recovery Service)
Crisis Cafe's
Self Harm Toolkit
North East Essex Sanctuary
Mid Essex Sanctuary
Youthfull Wellbeing
Employment Advisors
Equity and Lived Experience Fund
Other charitable activities
Unrestricted
funds
2025
€
334,510
349,094
227,749
265,243
389,531
29,728
229,921
10,000
6,625
1,842,401
Restricted
funds
2025
€
45,922
....
45,922
Total
funds
2025
€
334,510
349,094
227,749
45,922
265,243
389,531
29,728
229,921
10,000
6,625
1,888,323
Page 21

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities (continued)
Counselling
STaRs (Support Time and Recovery Service)
Futures in Mind
Crisis Cafe's
Self Harm Toolkit
MHST (Mental Health Schools Team)
Mid Essex Sanctuary
Youthfull Wellbeing
Employment Advisors
Other charitable activities
Unrestricted
funds
2024
Restricted
296,919
361,404
127,833
379,368
836,436
337,914
42,613
27,527
28,877
2,438,891
44,940
....
Total
funds
2024
296,919
361,404
127,833
379,368
44,940
836,436
337,914
42,613
27,527
28,877
44,940
2,483,831
Income from charitable activities is derived from the provision of services by the charity. The nature of
these services is as described in the Trustees' Report.
Investment income
Bank interest receivable
Unrestricted
funds
2025
94,493
Total
funds
2025
€
94,493
Bank interest receivable
Unrestricted
funds
2024
114,414
Total
funds
2024
114,414
Page 22

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
7. Other incoming resources
Events and Sponsorship
Unrestricted
funds
2025
42,177
Total
funds
2025
€
42,177
Events and Sponsorship
Unrestricted
funds
2024
22,247
Total
funds
2024
22,247
8.
Raising funds
Event costs
2025
21,240
21,240
2024
16,764
16,764
9.
Charitable activities costs
Staff costs
Premises (including depreciation)
General office
Finance costs
Auditor's remuneration (Governance costs)
Accountancy fees (Governance costs)
Other costs
Direct costs
2025
€
1,314,324
94,168
33,036
648
:
212,858
1,655,034
Support
costs Total
2025
505,303
27,346
63,831
2,925
12,700
795
241,570
854,470
2025
€
1,819,627
121,514
96,867
3,573
12,700
795
454,428
2,509,504
Page 23

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Staff costs
Premises (including depreciation)
General office
Finance costs
Auditor's remuneration (Governance costs)
Accountancy fees (Governance costs)
Other costs
Direct costs
2024
1,655,133
67,393
30,422
298
-
-
161,470
1,914,716
Support
costs Total
2024
473,751
29,548
42,894
6,167
12,000
11,790
206,380
782,530
2024
2,128,884
96,941
73,316
6,465
12,000
11,790
367,850
2,697,246
10.
Net income/(expenditure)
Depreciation
Auditors' remuneration
Operating lease expenditure
2025
11,941
12,700
26,032
2024
22,674
12,000
2,572
11.
Auditors' remuneration
Fees payable to the Charitable Company's auditor for the audit of the
Charitable Company's annual accounts
Fees payable to the Charitable Company's auditor in respect of:
All non-audit services not included above
2025
12,700
795
2024
12,000
750
12. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - ENIL).
uring the year ended 31 March 2025, expenses totalling £387 were reimbursed or paid directly to
ustees (2024 - £110 to 1 Trustee). These reimbursements were in relation to travel expense
Page 24

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13. Staff costs
Wages and salaries
Social security costs
Pension costs
2025
1,631,841
124,329
65,035
1,821,205
2024
1,912,562
149,296
69,788
2,131,646
Included within wages and salaries is a settlement payment of £22,979 (2024: ENil).
The average number of persons employed by the Charitable Company during the year was as follows:
Employees
2025
No.
77
2024
No.
90
The number of employees whose employee benefits (excluding employer pension costs) exceeded
£60,000 was:
2025
2024
No.
No.
In the band £60,001 - £70,000
1
-
Key management personnel include all persons that have authority and responsibility for planning,
directing and controlling the activities of the charitable company. The total remuneration paid to key
management personnel for services provided to the charitable company was £283,946 (2024: £308,052).
Page 25

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
14. Tangible fixed assets
Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Freehold
land and
buildings
Equipment
717,515
717,515
118,514
7,560
126,074
75,743
7,950
83,693
113,962
3,991
117,953
633,822
641,772
8,121
4,552
15. Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
2025
€
191,878
7,728
213,399
413,005
Page 26
Total
836,029
7,560
843,589
189,705
11,941
201,646
641,943
646,324
2024
61,306
98,642
159,948

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. Creditors: Amounts falling due within one year
Bank loans
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
2025
59,082
29,479
12,042
44,026
144,629
2024
7,855
49,694
24,646
241
85,335
167,771
17. Loans
The bank loan comprises of a commercial mortgage from the bank. The interest rate on the mortgage is a
fixed rate of 5.68% per annum. The loan is secured against the Mersea Road property.
During the year, the commerical mortgage loan was paid off in full and therefore no remaining creditor
balance is included within the accounts.
Page 27

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18. Statement of funds
Statement of funds - current year
Balance at 1
April 2024
Income Expenditure
Unrestricted funds
Designated funds
Designated fund - Contingency
fund
Designated fund - Buildings
maintenance and equipment
renewals
Designated fund - Fixed assets
Designated fund -
Organisational Development
1,067,500
600,000
646,324
286,000
2,599,824
:
-
-
:
-
-
General funds
General fund
Total Unrestricted funds
209,600
2,809,424
2,223,406
2,223,406
(2,402,042)
(2,402,042)
Page 28
Transfers
in/out
€
(347,500)
(350,000)
(4,381)
(106,000)
(807,881)
807,881
-
Balance at
31 March
2025
720,000
250,000
641,943
180,000
1,791,943
838,845
2,630,788

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18. Statement of funds (continued)
Restricted funds
NHS ASD Project
Suicide Awareness training
Self-Harm Toolkit
Dual Diagnosis Anonymous
Hyperlocal Fund
Welcome Cafe
Personality Disorder Service
Mental Health Toolkit Training
Counselling for Children and
Young People
Time to Talk Day
Total of funds
133,000
23,945
64,421
2,766
:
:
224,132
45,922
5,000
5,000
12,000
25,219
29,914
1,000
124,055
3,033,556
2,347,461
Page 29
(14,949)
(32,854)
(5,000)
(2,766)
(5,000)
(12,000)
(25,219)
(29,914)
(1,000)
(128,702)
(2,530,744)
:
:
-
133,000
8,996
77,489
219,485
2,850,273

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18. Statement of funds (continued)
Statement of funds - prior year
Balance at
1 April 2023
Income Expenditure
Unrestricted funds
Designated funds
Designated fund - Contingency
Designated fund - Buildings
maintenance and equipment
renewals
Designated fund - Fixed assets
Designated fund -
Organisational Development
General funds
General fund
Total Unrestricted funds
612,000
150,000
665,366
-
1,427,366
1,327,688
2,755,054
-
:
-
:
-
Transfers
infost
455,500
450,000
(19,042)
286,000
1,172,458
2,688,747
2,688,747
(2,675,967)
(2,675,967)
(1,130,868)
41,590
Restricted funds
NHS ASD Project
Suicide Awareness training
Self-Harm Toolkit
Hyperlocal Fund
Total of funds
133,000
23,284
86,551
242,835
2,997,889
6,000
44,940
9,990
60,930
2,749,677
-
(5,339)
(25,480)
(7,224)
(38,043)
(2,714,010)
(41,590)
(41,590)
-
Page 30
Balance at
31 March
2024
1,067,500
600,000
646,324
286,000
2,599,824
209,600
2,809,424
133,000
23,945
64,421
2,766
224,132
3,033,556

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18. Statement of funds (continued)
As detailed in the Trustes report, the trustees reviewed the designated funds in the year and calculated
the updated value of funds to be designated. The trustees have transfered reserves to the designated
funds for the following purposes:
Contingency fund
The fund represents unrestricted reserves equal to meet the charities demands and this will be re-
calculated annually.
Organisational development
This represents funds which have been designated to invest for growth and service development to
return to break-even and deliver the charity's strategic plan.
Building Maintenance and Equipment Renewals
The charity has designated these reserves to maintain and replace property and fixed assets as they
wear out.
Restricted fund - NHS ASD Project
This fund relates to grant income to be used solely for the purpose of delivering early intervention and
support to Young people aged 16-19 in North East Essex who are not in education employment or
Restricted fund - Suicide Awareness
This fund is currently holding donations for a GP Suicide awareness training project.
Restricted fund - Self-Harm Toolkit
The fund relates to a contract to support the maintenance and roll out of a 'self-harm management toolkit'
in schools in mid Essex. There has been a £41,590 transfer in the prior year from this restricted reserve
into general reserves in relation to a transfer which was a desianation rather than a restriction
Restricted fund - Hyperlocal
To deliver Mental Health Awareness and Suicide Awareness Training in the Community.
Restricted fund - Youthful Wellbeing
A co-produced personalised care
service inclusive of shared decision making, personalised care &
support and personal health budget (PHB) opportunities with/for young people aged 18-25 experiencing
mental health problems.
Restricted fund - Welcome Café
Funding from CVST (Tendring) to run our Welcome Café in Clacton.
Restricted fund - Personality Disorder Service
Funding from Braintree District Council and the Fowler, Smith & Jones Trust to support our new
Personality Disorder service.
Restricted fund - Mental Health Toolkit Training
Funding to deliver Mental Health Toolkit training to individuals and businesses across Mid and North East
Restricted fund - Counselling for Children and Young People
Funding to deliver counselling sessions to children and young people in Essex schools.
Page 31

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18. Statement of funds (continued)
Restricted fund - Time to Talk Day
Funding from national Mind for Time to Talk Day
Restricted fund - Dual Diagnosis Anonymous
Set up weekly Dual Diagnosis Anonymous meetings in a local community setting to create a recovery
community network with access to clear referral pathways to other support services if required
19. Summary of funds
Summary of funds - current year
Designated funds
General funds
Restricted funds
Balance at 1
April 2024
2,599,824
209,600
224,132
3,033,556
Income Expenditure
2.223,406
124,055
2,347,461
(2,402,042)
(128,702)
(2,530,744)
Transfers
(807,881)
807,881
-
-
Balance at
31 March
2025
1,791,943
838,845
219,485
2,850,273
Summary of funds - prior year
Designated funds
General funds
Restricted funds
Balance at
1 April 2023
1,427,366
1,327,688
242,835
2,997,889
Income Expenditure
2.688,747
60,930
2,749,677
(2,675,967)
(38,043)
(2,714,010)
Transfers
in/out
1,172,458
(1,130,868)
(41,590)
Balance at
31 March
2024
2,599,824
209,600
224,132
3,033,556
Page 32

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
20. Analysis of net assets between funds
Analysis of net assets between funds - current year
Tangible fixed assets
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior year
Tangible fixed assets
Current assets
Creditors due within one year
Provisions for liabilities and charges
Total
Page 33
Unrestricted Restricted
funds
funds
2025
€
2025
641,943
2,133,474
219485
(144,629)
-
2,630,788
219,485
Unrestricted
funds
2024
646,324
2,331,789
(167,771)
(918)
2,809,424
Restricted
funds
2024
224,132
:
224,132
Total
funds
2025
641,943
2,352,959
(144,629)
2,850,273
Total
funds
2024
€
646,324
2,555,921
(167,771)
(918)
3,033,556

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
21. Reconciliation of net movement in funds to net cash flow from operating activities
2025
2024
Net income/expenditure for the year (as per Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Interest received
Interest paid
Movement on provisions
Increase in debtors
(Decrease)/increase in creditors
Net cash (used in)/generated from operating activities
(183,283)
11,941
(94,493)
3,912
(918)
(102,144)
(24,792)
(389,777)
35,667
22,674
(114,414)
6,476
(1,047)
(46,276)
(328,698)
(425,618)
22. Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
2025
€
140,179
140,179
2024
243,369
243,369
23. Analysis of changes in net debt
Cash at bank and in hand
Debt due within 1 year
Liquid investments
At 1 April
At 31 March
2024
Cash flows
2025
243,369
(103,190)
140,179
(7,855)
7,855
2,152,604
(352,829)
1,799,775
2,388,118
(448,164)
1,939,954
Page 34

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
24. TPT Retirement Solutions - The Growth Plan
The company participated in the multi-employer scheme which provides benefits to some 638 non-
associated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible
for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit
scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force
on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical
Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined
benefit occupational pension schemes in the UK.
The Charity departed the scheme during the 2024/25 financial year, settling debt amounting to £10,797.
25. Operating lease commitments
At 31 March 2025 the Charitable Company had commitments to make future minimum lease payments
under non-cancellable operating leases as follows:
Not later than 1 year
Later than 1 year and not later than 5 years
2025
€
12,352
2,783
15,135
2024
26,032
15,135
41,167
26. Related party transactions
During the year, an affiliation fee of £2,064 (2024: £1,375) was paid to MIND. There were no amounts
remaining due at the year end date.
Page 35

(Dompany ties by Guarantee)
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Income
Donations
Grants
Other income from charitable activities
Bank interest receivable
Fundraising
Legacies
Total income in the reporting period
Expenditure
Charitable activities
Wages
National insurance
Pensions
Rent, rates and insurance
Light and heat
Postage, stationery and telephone
Repairs and maintenance
Software and licences
Travel and subsistence
Training
Legal and professional
Printing and publications
Bank charges
Sundry expenses and consumables
Advertising and recruitment
Counsellors' fees
Hire
Depreciation of tangible fixed assets
Insurance
Consultancy
Support costs
Wages
National insurance
Pensions
Mortgage interest
2025
€
88,066
80,299
1,888,323
94,493
42,177
154,103
1,195,624
84,264
34,490
83,672
1,875
4,203
27,354
26,838
10,702
10,810
69,292
4,735
648
13,187
6,154
28,105
1,711
2,079
152
49,139
434,639
40,064
30,545
61
Page 36
2025
€
2,347,461
1,655,034
2024
116,195
12,990
2,483,831
114,414
22,247
-
1,485,758
118,260
51,116
62,996
2,594
4,814
18,263
23,145
19,091
29,222
54,622
5,603
298
1,772
3,389
20,323
10,903
2,547
:
424,043
31,035
18,673
1,329
2024
2,749,677
1,914,716

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
INCOME AND EXPENDITURE ACCOUNT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Postage, stationery and telephone
Repairs and maintenance
Travel and subsistence
Training
Legal and professional fees
Bank charges
Sundry expenses and consumables
Advertising and recruitment
Other hire
Rent, rates and insurance
Light and heat
Software and licences
Depreciation of tangible fixed assets
Auditors' remuneration
Audit and accountancy fees
Printing
Consultancy
2025
33,267
28,007
3,732
16,855
138,691
99
5,111
15,382
2,789
17,092
9,871
53,058
9,862
12,700
795
-
1,850
Expenditure from raising funds
Postage, stationery and telephone
Repairs and maintenance
Software and licences
Travel and subsistence
Training
Legal and professional fees
Printing and publications
Bank charges
Sundry expenses and consumables
Advertising and recruitment
1,713
1,442
2,785
2,028
850
640
339
470
10,973
Total expenditure
Net (expenditure)/income for the reporting period
Page 37
2025
854,470
21,240
2,530,744
-
(183,283)
2024
34,957
(468)
4,406
10,177
122,823
347
10,265
11,688
3,466
14,719
13,520
36,860
20,127
15,120
8,670
773
-
1,119
2,248
(280)
2,897
1,794
1,258
414
11
2,252
5,051
2024
782,530
16,764
2,714,010
-
35,667

MID AND NORTH ESSEX MIND
(A Company Limited by Guarantee)
INCOME AND EXPENDITURE ACCOUNT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The notes on pages 17 to 35 form part of these financial statements.
Page 38