REGISTERED CHARITY NUMBER: 1067108 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR AFRICAN AND CARIBBEAN MENTAL HEALTH SERVICES Clarke Nicklin LLP Chartered Accountants clarke Nlcklin House Brooks Drive Cheadle Royal Businegs Park Cheadle Cheshire SK8 3TD
AFRICAN AND CARIBBEAN MENTAL HEALTH SERVICES REPORT QF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees present thelr report with the financial statem8nts of the charity for the year 8nded 31 March 2024. The trustees have adopted the provisions of Accounting and R¢POrtlng by Gharities.. Staternent of Recommended Practlce appllcable to charities preparing their accounts in accordance wlth the Financial Rèporllng Standard applicable in the UK and RepubliG of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and activitles ACMHS Is a community based organlsation providing free confidentlal and culturalty approprle servlces to African and Afrlcan Carlbbean people suffering from mental111 health. The organlsalion provides services across economlG and socially disadvantaged areas of Manchester, ACMHS also provides support for carers and families of seNice users and takes a holistic approach to mental ill health, P6rceiving It to be linked not only to psychologlcal genetics, but also extemal fa¢tors such as exclusion and isolation. The prlmary objeCve5 of ACMHS are lo promote the preseNation of m8ntal heallh and to assist In rehabilltatlng members of the African and African Cartbbean communities livlng in Manchester who are experiencing some form of mental dlsorder or condltions of gmotional or mental distre88 requiring advice or treatment. To further ils charitable purposes for the public benefit the incoming resources of the Charity were used to provide servicgs during the financlal year as follow8= Mental Health Services l.e. Impro9 Access to Psychological Therapies (IAPT)., Severe and Enduring - Counselllng IGBT and person c8nlred) - CBT Therapies - Drop-1ns (music, Women's and Carers Group) - Advocacy- for servlce users and their families i.e.: advice on Mental Health Act, medicatlon, diagnosls, benefits, houslng Advice and support for indivlduals in their own homes in order to maximise thelr potential for independent livlng - Volunteerlng Befriendinglpeer support Student placements (social work, oG¢upational th8rapist8, nurses, social change, medical, ¢ounsellDrs, community and youth workers In deciding what activities to undertake the trustees have paid due regard to the Charity Commi8sion'g guidance on public benefit. Policle ando sation ACMHS has a Board of Trustees consisting of related organisatlons or interested Individuals, seCe user8, carers and volunteer representatives. The Board has speclfic sub-groups, whlch are mandated to plan and review certain areas of work <i.e. Marf(etlng, Governance and Strateglc planning, Managing Resources and Personnel Sub Group). Page 1
AFRICAN AND CARIBBEAN MENTAL HEALTH SERVICES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 PLANS FOR FUTURE PERIODS The key alms and objectives for Ihe organisation remain to maximise fundraising aotivilies in order to sustain the organisatlon and to market products to generate Sncome e.g. provlsion of tralnlng and hirlng of the musiG Studio. In addltion, we must ensure that we contlnue to provlde cost effectlve quallty servlces to our client group, We will endeavour to market our servlce8 to all relevant sources. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov8rning document The charity is controlled by its governing document, a deed of trust and constitutes an unlncorporated charlty. Risk8 The trustees hav8 id&ntifi8d th& major risks that the charity may be exposed to in the next financial year and have establlshed strategies to manage those rlsks. They are currently undertaking the recruitment of a consultant to develop a funding strategy. REFERENCE AND ADMINISTRATNE DETAILS Registered Charity number 1067108 Principal address Windrush Mlllennium Centre 70 Alexandra Road Manch8Ster M187WD Trustees The Trustees who served during the y8ar were as follows: Christopher Augustine Blnns Dr Addy Lazz-onyenobi JP Gina Evans Trevor Benjamin Patrick Harris Izetta Enisouh Jaquellne Thom Chief George Osundiya JP Dr JS Bamrah Nicola Wood Barbara Chavanduka Sheree Powell Chalr Vice Chair Secretary Treasurer User rep Carerg rep User rep Resigned September 2023 The day to day management of the charity is delegated by the charity trustees to the Director, Sefton Simpson. Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AFRICAN AND CARIBBEAN MENTAL HEALTH SERVICES Independent examIne$ report to the trusts8s of African and Caribbèan M8nlal Hèalth Seriices I report to the charity trustees on my examinatlon of the accounts of African and Caribbean Mental Health Services (the Trust) for the year ended 31 March 2024. Responslbllltles and basls of report As the charty tnJst8es of the Trust you are responsible for the preparation of the accounts in a¢cordance the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examlnatlon of the Trusvs accounts carrfed OLrt under Sectlon 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under S8Ction 145(5)(b) of the ACL Independent examlner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am quallfled to undertake the examinatlon because l am a member of the Institute of Chartered Accountants in England and Wales, which Is one of the listed bodies, I have completed my examinallon. I confirm that no material matler8 hav& come to my attention in connectlon with the examination giving me cause to belleve that In any material respect.. accounting r8wrds were not kept in respect of the Trust as required by Section 130 of the Act,. or the a¢unt$ do not accord wllh those records., or the accounts do nol. comply wlth the applicable requlrements concernlng the form and content of ac¢ounts set out in the Charttles (Accounts and Reports) Regulations 2008 other than any requir8m8nt that th8 accounts give a true and fair view which is not a matter Considered as part of an independent examlnation. I have no concerns and have come acro8s no oth&r matters in connection with the examination to which atlention should be drawn in Ihls report In order to enable a proper understandlng of thu accounts tc be reached. Graham Travis FCA Clarke Nicklin LLP Chartered Accountants Clarke Nicklin House Brooks Drive Cheadle Royal Business Park Cheadle Cheshlre SK8 3TD Date., Page 5
AFRICAN AND CARIBBEAN MENTAL HEALTH SERVICES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Total funds 2023 Total funds Unrestricted Funds Restricted Funds Notes RECONCIUATION OF FUNDS Total funds brought foward 142,749 101,511 244,260 146,203 TOTAL FUNDS CARRIED FORWARD 383,240 13,685 396,925 244,260 The rtDtss form part of thes8 financlal statement8 Page 7
AFRICAN AND CARIBBEAN MENTAL HEALTH SERVICES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Ba818 of preparlng Ihe financlal 8fat6menls The financial statements of the charlty, lCh Is a public benefit entity under FRS 102, have been prepared in accordance th the Charilles SORP (FRS 102) 'Accountlng and Reportlng by Charitles: Statement of Recommended Pra¢lice appllcable lo charltles preparlng thelr accounl8 in accordance with the Financial Reportlng Standard applicable In the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 The Financlal Reportlng Standard applicab16 in the UK and Republic of Ireland, and the Charfties Act 2011. The financlal 8latements have been prepared under the hlstorlcal Cost conventlon. Tha charity has taken athlanlage of the following disclosure exemptlons in preparlng these financial statements, as permitted by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland,: Ihe requirements of Section 7 Statement of Cash Flows. the requlrement of paragraph 3.17(d)' the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(Iv), 11.48(b) and 11.48(c)', the requirement of paragraph 33.7, Incoming, ra8ources All incomlng resourc&s are included in the statement of financial activities when the charity 18 entilled to the income and the amounl can be quanttfied ryth reasonable accuracy. Contracts and grants are reflected in the accounts when receivable. Resources expended Expendlture has been charged to the income and expendlture account on the accruals basis. The Irrec(>verabl8 element of VAT is Included with the item of 8Jxpens8 to iGh it relates. Charitable expendlture comprlses these costs incurr8d by the charity in the delivery of its actlvktles and services for Its beneficiaries. It Includes both costs that can be allocated directty to such activities and those costs of an indlrect nature necessary to support them. Governance costs include those costs assoclated with m8etlng the conslitutional and statutcry requlrements of the charity and Include the fees and costs Ilnked to the strategic management of the charily. Grants offered subject to condillons thich have not been mel at the year end date are noted as a commitment but not accrued as expendlture. Intanglble fixed assets Computer software and database are belng wrilten off In equal instalments over their estimated economic lives of 4 years. Tangible fixed assets Depreciation is provided at Ihe follong annual rates in Order to lte off each asset over its estjmated useful life. Computer equipment straight Ilne over 4 years Page 9 continued...
AFRICAN AND CARIBBEAN MENTAL HEALTH SERVICES NOTES TO THE FINANCIAL STATEMENTS - contlnuad FOR THE YEAR ENDED 31 MARCH 2024 INCOME FROM CHARrrABLE ACTIVITIES 2024 2023 Activty Psychological Wellbeing Practitsoner3 Carers Other Services Infrastructure Support Positive Vibrations Advocacy Mental Health Practitioner Carers Link Worker Mental Health and Preventlon R6covery Cost of Llving Support Grants Grants Grants Grants Grants Grants Grants Grants Grants Grants 293,175 8,141 7,777 78.444 59,596 6,578 42.308 18.812 139.687 65.625 246,050 7,508 659 77,7S1 59,333 21,010 31,538 10,980 64,544 720,141 519,383 CHARITABLE ACTIVITIES COSTS Dire Costs (Nole 61 Grant funding of acllvllies Support Cost5 2024 2023 Psychologica] Wellbeing Practitioner5 Carers Life 8ki11s and Drop in Group 28S,Q 62,700 17,142 1143> 52 368,842 536 6,070 274,663 12,612 7,699 679 6.018 54,91 other Servtcos 41.065 95,978 25,943 85,59 Infrastructure Support Independent Examinels Remuneration Bank charges 2,267 13,072 100,934 102,383 1,150 127 1,15D 127 1,095 115 6.205 64,967 72.465 573,637 376,569 Page 11 continued...
AFRICAN AND CARIBBEAN MENTAL HEALTH SERVICES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneratlon or other beneffts for the year ended 31 March 2024 nor for the year ended 31 March 2023. Tru$t90S' gxpgnses There were no trustees, expenses pald for the year ended 31 March 2024 nor for the year ended 31 March 2023. 10. STAFF COSTS 2024 2023 Wages and salariès Other penslon costs 391,333 1,819 308,096 2,510 393,152 310,606 Th& average monthly number of employees during the year was as follows.. 2024 13 2023 12 Servlces Management and administration 16 15 No employees received emoluments in excess of £60.000. 11. INTANGIBLE FIXED ASSETS Computer software COST At 1 April 2023 antl 31 March 2024 19,299 AMORTISATION At 1 Awll 2023 and 31 March 2024 19,299 NET BOOKVALUE At 31 March 2024 At 31 March 2023 Page 13 continued..
AFRICAN AND CARIBBEAN MENTAL HEALTH SERVICES NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 10. MOVEMENT IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 Unrestrictsd funds General fund 142,749 240.489 383,238 R8strlcted funds Restricted funds 101,511 (87,824) 13,687 TOTAL FUNDS 244,260 152,665 396,925 Net movement in funds, included in the abov& are as follows: Incomlng resources Resources expended Mov&ment In funds Unr8strictad funds General fund 655,197 <414,708) 240,489 Restricted funds Restrlcted funds 71,105 <158,929) (87,824) TOTAL FUNDS 726,302 (573,63n 152,665 Comparatlves for movement In funds Net movement In funds At 31.3.23 At 1.4.22 Unpastrlctsd funds General fund 64,485 78,284 142,749 Restricted funds Restricted funds 81,738 19.773 101,511 TOTAL FUNDS 146,203 98.057 244.260 Page 15 continued...
AFRICAN AND CARIBBEAN METrfAL HEALTH SERVICES MOTES TOTHE FINANCIAL STATEMENTS- continu8d FOR THE YEAR ENDED 31 MARCH 2024 17. RELATED PARTY DISCLOSURES There were no related party ts7nsactions for the year ended 31 March 2024, Page 17
AFRICAN AND CARIBBEAN mErAL HEALTH SERVICES DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Information ts¢hnology Broughl ft)rward Minor equipment & repairs Computer equlpment 7,914 5,660 4,191 6,911 4,389 4,079 17,765 15,379 Govornance costs Independent examination Accountanw & payroll 1,150 3,945 1,095 4,246 5,095 5,341 Total resources expended 573,637 424.490 Net Income 152,865 98.057 This page does not form part of the statutory financial statements Page 19