2023-03-31-accounts - Vale Of Clwyd Mind Association

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Trustees		Mr DA Jones
		Mrs J M Gilmore
		Mr C Wynne
		Mr D LJones
		Mr M J Young
		Mr G Evans
		Mrs Karen Billinge
		Mr A Kirkwood
Secretary		Mr P Moore
Charity number		1073597
Company	number	3610218
Principal address		82 Marsh Road
		Rhyl
		Denbighshire
		Wales
		LL182AE
Registered	office	Unit 32, Llys Edmund	Prys
		StAsaph Business Park
		StAsaph
		Denbighshire
		LL17 OJA
Auditor		Harold Smith
		Unit 32, Llys Edmund	Prys
		StAsaph Business Park
		StAsaph
		Denbighshire
		LL17OJA
Bankers		Natwest
		St Peter's Square
		Ruthin
		Denbighshire
		LL15 1DW
Solicitors		Swayne Johnson
		2 Hall Square
		Denbigh
		Denbighshire
		LL163PA

		Page
Trustees' report		1-6
Statement oftrustees'	responsibilities
Independent auditor's	report	8-10
Statement offinancial	activities
Balance sheet		12
Statement ofcash flows		13
Notes to the financial	statements	14-27

Risks, legislation	Risks, legislation	Risks, legislation	and	Audit response	Audit response	Audit response
reg ulations	identified
Revenue recognition				Testing a		sample of transactions recognised either	side of the reporting date to
				determine		whether revenue was recorded in the correct period.
Management	override of			Testing the appropriateness ofjournal entries and other judgements;
controls				Assessing		whether the judgements made in making accounting		estimates			are
				indicative		ofa potential bias; and
				Evaluating		the business rationale of any significant	transactions	that are unusual
				or outside		the normal course ofbusiness.
Charities SORP		(FRS 102)		Review	of the financial statement disclosures		and testing	to	supporting
and Companies		Act 2006		documentation; and
				Completion		ofdisclosure checklists to identify areas	ofnon-compliance.
Employment	law		and health	ISAs limit		the required audit procedures to identify	non-compliance		with	these
and safety				laws and		regulations to inquiry of management and where appropriate,				those
				charged	with governance (as noted above) and inspection			of	legal		and
				regulatory		correspondence, if any.

			Unrestricted	Restricted	Total Unrestricted	Total Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023		2022	2022	2022
		Notes	E
In me and e	wm	nts fro
Donations and	legacies	3	33,852	427,311	461,163	33,760	605,604	639,364
Charitable activities		4	572,263		572,263	539,556		539,556
Other trading activities		5	5,457		5,457	3,031		3,031
Investments		6	1,443		1,443	110		110
Other income		7	261		261	237		237
Total income			613,276	427,311	1,040,587	576,694	605,604	1,182,298
Charitable activities		8	663,593	515,292	1,178,885	551,492	479,507	1,030,999
Gross transfers
between funds						(5,298)	5,298
Net (expenditure)/income
for the year/
Net movement	in funds		(50,317)	(87,981)	(138,298)	19,904	131,395	151,299
Fund balances	at 1 April	2022	850,117	404,298	1,254,415	830,213	272,903	1,103,116
Fund balances	at 31 March
2023			799,800	316,317	1,116,117	850,117	404,298	1,254,415

					2023		2022
				Notes
Cash flows from operating			activities
Cash (absorbed by)/generated			from	22
operations						(208,965)		189,571
Investing	activities
Purchase	oftangible fixed assets				(26,189)
Investment	income received				1,443		110
Net cash	(used in)/generated		from
investing	activities					(24,746)		110
Net cash	used in financing		activities
Net (decrease)/increase in		cash and		cash
equivalents						(233,711)		189,681
Cash and	cash equivalents	at beginning		ofyear		650,646		460,965
Cash and	cash equivalents		at end of	year		416,935		650,646

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
					f			F
Donations	and	gifts	8,109		8,109	8,131		8,131
Grants			25,743	427,311	453,054	25,629	605,604	631,233
			33,852	427,311	461,163	33,760	605,604	639,364


Donations and legacies						(Continued)
Grants receivable for
core activities
Parabl and Counselling		22,241	22,241		18,200	18,200
Local Health Board-
Support Services		66,103	66,103		65,309	65,309
Local Health Board - Y
Gelli		150,029	150,029		148,544	148,544
Mind Cymru - AM online		50,876	50,876		25,020	25,020
Dorris On Tour and Help
Through Hardship		45,016	45,016
Local Mental Health
Grant	25,743		25,743	25,629		25,629
Mind Cymru - Social
Prescribing					32,316	32,316
BM Restricted Grant					37,108	37,108
Active monitoring					133,645	133,645
Mental Health and
Wellbeing		81,984	81,984		88,913	88,913
Other		11,062	11,062		56,549	56,549
	25,743	427,311	453,054	25,629	605,604	631,233

Charitable rental income
Other income

Charitable	Charitable
activities	activities
2023	2022
570,746	536,514
1,517	3,042
572,263	539,556

Unrestricted	Unrestricted
funds	funds
2023	2022
5,457	3,031

Unrestricted	Unrestricted
funds	funds
2023	2022
1,443	110

Unrestricted	Unrestricted
funds	funds
2023	2022
E
261	237

				Charitable	Charitable
				activities	activities
				expenditure	expenditure
				2023	2022
					E
Y Gelli				506,615	411,003
Support Services				106,229	99,177
Rhyl Housing	Scheme			136,130	129,891
Elwy Street				56,479	45,469
Outreach				27,155	38,053
Central Services				26,699	28,378
Allotment				16,958	36,005
Active Monitoring				85,512	47,894
Social Prescribing					41,215
My Generation				36	161
Buttermarket				22,844	34,737
Mental Health	and	Wellbeing		81,571	75,116
Active Monitoring		Online		48,435	21,188
Doris On Tour				53,341	7,098
				1,168,004	1,015,385
Share of governance			costs (see note 9)	10,881	15,614
				1,178,885	1,030,999
Analysis by fund
Unrestricted funds				663,593	551,492
Restricted funds				515,292	479,507
				1,178,885	1,030,999

Support costs	Support costs
		Support	Governance		2023	Support	Governance	2022
		costs	costs			costs	costs
			E		F
Audit fees			9,188		9,188		11,640	11,640
Governance costs
relating to	volunteers		419		419		2,263	2,263
Accountancy							518	518
AGM Expenses			242		242		156	156
Affiliation	Fees		1,032		1,032		1,032	1,032
			10,881	'	10,881		15,614	15,614
Analysed	between
Charitable	activities		10,881		10,881		15,614	15,614

2023	2022
Number	Number
32	31

Tangible fixed assets	Tangible fixed assets	Tangible fixed assets
			Freehold land		Plant and	Motor vehicles	Total
			and	buildings	equipment
						E
Cost or valuation
At 1 April 2022				636,787	199,946	72,810	909,543
Additions				26,189			26,189
At 31 March	2023			662,976	199,946	72,810	935,732
Depreciation	and impairment
At I April 2022					199,946	72,324	272,270
Depreciation	charged	in the year				122	122
At 31 March	2023				199,946	72,446	272,392
Carrying amount
At 31 March	2023			662,976		364	663,340
At 31 March	2022			636,787		487	637,274
The carrying	value of	land included	in land and buildings	comprises:
						2023	2022
							f
Freehold						662,976	636,787

Debtors
				2023	2022
Amounts	falling		due within one year:	E	E
Prepayments		and	accrued income	96,587	33,437

Creditors: amounts	falling due within one year
		2023 F	2022f
Other taxation and social security		13,397	14,399
Payments received on account Other creditors		7,544 2,545	23,869
Accruals and deferred	income	37,259	28,674
		60,745	66,942

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Analysis of	net assets	between funds
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
			F		E
Fund balances at 31
March 2023	are
represented	by:
Tangible assets		413,340	250,000	663,340	387,274	250,000	637,274
Current assets/
(liabilities)		386,459	66,318	452,777	462,843	154,298	617,141
		799,799	316,318	1,116,117	850,117	404,298	1,254,415

	There were no disclosa	ble related	party	tran	sactions du	ring the year (202	2- none).
22	Cash generated from	operations					2023	2022
	(Deficit)/surpus for the	year					(138,298)	151,299
	Adjustments for:
	Investment income recognised in		statement		offinancial	activities	(1,443)	(110)
	Depreciation and impairment oftangible			fixed assets			123	1,485
	Movements in working	capital:
	(Increase)/decrease in	debtors					(63,150)	8,025
	(Decrease)/increase in	creditors					(6,197)	28,872
	Cash (absorbed by)/generated		from	operations			(208,965)	189,571