2023-04-05-accounts - Centre For Mental Health

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Company number: 4373019 Charity number: 1091156

Centre for Mental Health Report and Financial Statements 5 April 2023

Centre for Mental Health

Reference and administrative details

For theyear ended 5 April 2023	For theyear ended 5 April 2023
Company	4373019
number
Charity number	1091156
Registered	Room AG.22, 11-13 Cavendish Square
office and	London
operational	W1 G 0AN
address
Trustees	Trustees, who are also directors under	company law, who served during the year and up
	to the date of this report were as follows:
	Professor Dame Susan Bailey	Chair
	Rt. Hon Lord Bradley of Withington
	Sir Andrew Dillon
	Mr Michael Morley	Deputy Chair
	Mr Andre Tomlin
	Professor Kamaldeep Singh Bhui
	Poppy Jaman
	Christopher Paul Chapman	Treasurer
Key management	Dr Sarah Hughes BA MA DipSW PhD	Chief Executive, resigned 06.01.2023
Personnel	Mr Andrew Bell BA MA	Chief Executive appointed 30.03.2023
	Ms Jan Hutchinson MSc MA DipSW	Director of Operations
	Ms Agnieszka Dajczer MAcc	Associate Director of Finance and Resources
	Ms Kadra Abdinasir MSc BA Hons	Associate Director of Policy
	Mrs Jennifer Banks BA Hons	Associate Director of Business and Partnerships
	Dr David Woodhead BA Hons PhD	Associate Director of Research
	Ms Alethea Joshi BA Hons	Associate Director of Communications
Bankers	National Westminster Bank
	20 Dean Street
	London
	W1A 1SX
Solicitors	Russell Cooke
	8 Bedford Row
	London
	WC1R 4BX
Auditors	Sayer Vincent LLP
	Chartered Accountants and Registered	Auditors
	Invicta House
	108-114 Golden Lane
	London EC1Y 0TL

Centre for Mental Health

Report of the trustees

For the year ended 5 April 2023

The trustees present their report and the audited financial statements for the year ended 5 April 2023.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities (FRS102, 2015).

Objectives and activities

We’re Centre for Mental Health.

We take the lead in challenging policies, systems and society, so that everyone can have better mental health.

We do this by building research evidence to create fairer mental health policy.

Poverty, injustice and discrimination put some people at a much higher risk of poor mental health – but less likely to receive the right support.

By developing mental health research, economic analysis and policy ideas, we’re equipping services and decision makers to meet people’s needs and reduce mental health inequalities.

Our work is driving forward sustainable policy change, to pursue equality, social justice and good mental health for all.

The charity's main activities and who it tries to help are described in detail below. All its charitable activities focus on the advancement of learning in the science and practice of mental health care and are undertaken to further Centre for Mental Health’s charitable purposes for the public benefit.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Introduction from Professor Dame Sue Bailey and Andy Bell

Centre for Mental Health is determined to create a society where everyone has a better chance of good mental health, and where people with mental health difficulties have a fair chance in life. All of our work is dedicated to building mental health equality and social justice.

Over the last year, we have worked tirelessly to achieve our ambitions. We have generated evidence and insights, produced research and analysis, provided training and learning opportunities, supported debates and networks, and campaigned vigorously for change where it’s needed.

At the end of 2022, after six hugely successful years at Centre for Mental Health, our chief executive Dr Sarah Hughes left us to become chief executive of Mind. We are thankful for the extraordinary work and commitment to our cause that Sarah brought to the Centre. Her leadership not only enabled us to become stronger than ever but inspired many people through her vision and determination to make a difference.

Centre for Mental Health

Report of the trustees

For the year ended 5 April 2023

We're now looking forward to the difference we can keep on making, building on what we have achieved in the last six years. We know that this is a tough time for the nation’s mental health. Poverty, economic inequality and the cost of living crisis are taking an ever greater toll on people’s mental health. Racism and discrimination cause severe harm to wellbeing and deepen inequalities. Mental health services are growing but the need for support is rising even faster. And people with mental health problems face a growing gap in life expectancy from the rest of the population. We will not stand by and accept these injustices. We will work hard to create policies and social change to support better mental health for us all.

In the year ahead, we are going to set out priorities for mental health over the next decade and explore the economic and social costs of not meeting people’s needs effectively. We are going to work with Young Changemakers to bring new ideas and approaches to addressing mental health inequalities facing Black communities. We will be exploring the impacts of the climate crisis on mental health and how to create climate and mental health resilient places for people to live in. And we will continue to campaign for better physical health support for people with mental health problems.

Achievement of our objectives for 2022/23

During the last year, we have been focused on achieving the five high level goals set out in our five year strategy (for 2021-2025). These are:

To secure a whole government strategy for mental health and neurodiversity including housing, welfare, health, business, justice and defence.
To ensure that every child has a fair chance in life, and we see an increase in investment into early years support.
That people with mental health difficulties and neurodiversity get quality and values-driven health and social care services including physical health, work, housing and other basic needs.
That the government deal with the things we know make people ill, including poverty, racism, discrimination, exclusion, poor housing, punitive welfare systems, and systemic pressure.
To work within the Criminal Justice System to develop the best evidence for prevention, safe and secure prisons and resettlement to ensure people entering into the pathway have their mental and physical health needs met.

In the pursuit of these high-level goals, during 2022/23 we:

Continued to work towards becoming an Anti-Racist organisation, building on our anti-racism strategy, published in March 2021. We have an ongoing programme of training for staff and continue to explore ways in which we can address structural and systemic racism in our work, our own processes and practices, and our governance.
Built on our position statement from 2021 in response the climate change emergency and mental health. We joined UK for Good a community of business leaders proactively campaigning for sustainable business models linked to supporting the charitable sector. We used the development of our RHS Chelsea Charity Garden 2023 as a platform to voice the impact of the climate change emergency on mental health and the need to access healing green spaces. Our blog ‘Climate change, mental health and race equality’ explored the links between climate change and mental health growing and what role racism plays.
Continued our Writer in Residence programme, with Amy Pollard completing her residency during the year 2022. Our new Writer in Residence for 2023 will be Andrew Kaye-Kauffmann.

Centre for Mental Health

Report of the trustees

For the year ended 5 April 2023

Secured two significant contracts to offer bespoke Individual Placement and Support training programmes with a specialist Drug and Alcohol focus and to increase the specific employer engagement skills and leadership skills of IPS workers integrated with primary and secondary care mental health teams.
Trained more than 400 people in Individual Placement and Support employment skills as part of the national effort to ensure more people using mental health services get the best possible help with paid work.
Joined leading mental health charities and social enterprises to respond to the newly announced merging of the mental health plan with a Major Conditions Strategy which we perceived as a betrayal of the government’s promise to develop a visionary new plan for mental health. We collectively called for sustained investment in high quality person-centred support for mental health and social care services, and a percentage of NHS spend to be dedicated to preventative mental health interventions.
Children and Young People’s Mental Health Coalition launched a call for evidence on behaviour and mental health in schools between May and June 2022, and consisted of a survey for young people, a survey for parents and carers and a survey for professionals. The report on the full findings will be published in 2023.
Equally Well UK, our collaborative dedicated to reducing the life expectancy gap faced by people living with a mental illness, continued its campaign for better physical health care. Working alongside Rethink Mental Illness, we have supported improvements in access to physical health checks for people with a mental illness and explored the impact of food poverty.
Launched The Mentally Healthier Councils Network, funded by the Health Foundation, which will invite councils, councillors, officers and those who work with them to access resources, training, and opportunities to share best practice and create new partnerships.
Completed an evaluation of the Government’s Better Mental Health Fund set up to address mental health difficulties arising from the COVID-19 pandemic. The Office for Health Improvement and Disparities (OHID) led the administration. The funding aimed to reduce mental health inequalities by targeting at risk and vulnerable groups.
Published ‘Heads Up – Rethinking Mental Health Services for young people at risk of harm’. a joint report with the Commission on Young Lives. The report warned post-Covid children’s mental health services are buckling under pressure and putting vulnerable young people at greater risk of exploitation, serious violence, and abuse.
Published Prison mental health services in England, 2023 report based on a survey of prisons and Young Offender Institutions in England, commissioned by NHS England. It found that more than 7,700 people in the prisons surveyed were receiving support from a mental health service while in custody. This equates to one prisoner in seven getting support from mental health services, which rises to more than one in four among women in custody.
Published ‘No Wrong Door’ commissioned by the NHS Confederation’s Mental Health Network to identify a vision for mental health, autism and learning disability services in ten years’ time, for people of all ages in England. This major report sets an agenda for the next decade and has already been used by a number of integrated care systems to plan for major reforms to their mental health services.
• Published ‘Poverty, economic inequality and mental health’ the briefing demonstrated that poverty and economic inequality intersect with structural racism to undermine the mental health of racialised and marginalised groups in society.
Published ‘The power of the ordinary’ commissioned by BBC Children in Need: an evaluation of their A Million & Me Programme. The grants programme was set up to explore how ordinary, trusted relationships can help children with their mental wellbeing. Our evaluation provided essential insights

Centre for Mental Health

Report of the trustees

For the year ended 5 April 2023

into the best ways of promoting children’s wellbeing and boosting mental health literacy among both children and trusted adults.

Completed a review of the emotional and psychological needs of people living with kidney disease, in partnership with Kidney Research UK, and worked alongside a range of long-term conditions charities to make the case for investment in mental health support for people with ongoing physical health problems.
Initiated the 2023 Festival of Ideas, a series of events and activities exploring Five Giants for Mental Health and ideas for how to bring about long-term solutions to some of the biggest issues for people’s mental health in the decade to come.

Financial Review

Unrestricted income for the year amounted to £1,060,162 (2021/22: £952,241) whilst unrestricted expenditure amounted to £1,210,237 (2021/22: £392,676). This resulted with a deficit and decrease in unrestricted funds for the year with amount of £151,074 (2021/22 profit £11,018), as shown on the Statement of Financial Activities.

Activity within restricted funds has given a given rise to a surplus in the year of £10,539. This does not represent a call on unrestricted reserves, as the surplus of restricted funds is carried forward within projects that are active over a number of financial years. Details of these restricted activities and funds can be found in note 19a to the accounts.

Total consolidated funds carried forward as of 5 April 203 are £856,669 (2021/22: £997,204).

Risk Management

The Trustees are responsible for the management of the risks faced by the charity. Detailed considerations of risk are delegated to the Finance and Audit Committee, which is assisted by senior charity staff and external experts. Risks are identified, assessed and controls established throughout the year. A formal review of the charity’s risk management processes is undertaken on a regular basis.

The key risks faced by the charity include:

Business Continuity and Disaster Recovery.
Financial Stability, the context for the Centre are ever changing and therefore is an ongoing primary focus of risk management.
Lack of diversity, the Centre has identified Diversity as a key element to a successful organisation therefore is also a significant priority for risk management strategies.
Reputational damage, all charities must maintain the highest standards of practice, however the Centre understand the implications when things go wrong.
Going concern consideration, both the senior management team and the trustees have considered the assumptions created for the going concern consideration and the resulting conclusions, using different levels of uncertainty over significant amount of income and have agreed appropriate actions should income not materialise as planned. They have concluded that there are currently no material uncertainties about

Centre for Mental Health

Report of the trustees

For the year ended 5 April 2023

going concern due to the relatively high percentage of budgeted income that has already been committed for the financial year ending 5 April 2023 and that, should further budgeted income is not secured, robust plans are in place to make any necessary reductions in expenditure to maintain going concern status.

The key controls used by the charity include:

formal reporting of risk management processes to Trustees’ meetings,
weekly cash flow review,
regular executive meetings where the risk register is discussed,
detailed terms of reference for all sub-committees,
comprehensive strategic planning, budgeting and management accounting,
established organisational and governance structure and lines of reporting,
formal written policies,
hierarchical authorisation and approval levels,
making sure that our IT systems are safe and adhering to Cyber Safe certification requirements.

The Centre has a business continuity action plan which Trustees reviewed in March 2021 to ensure we can continue to carry out our work and meet our obligations during the pandemic. The action plan enables all staff to work from home (with necessary equipment and adaptations) and that all our business processes can continue while staff, trustees and other stakeholders are all working remotely.

Through the risk management processes established by the charity, the Trustees are satisfied that the major risks identified have been adequately managed where necessary. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

Reserves policy and going concern

Reserves are required to:

smooth out surpluses and deficits year on year,
replace capital expenditure or restructure the organisation,
deal with the effects of any risks that materialise,
allow the organisation to take on opportunities that may arise in a timely manner,
deal with the unexpected.

Trustees are required to set an appropriate minimum level of reserves, and in doing so take into account these reasons for holding reserves, as well as current and future financial needs.

The trustees have decided to set minimum reserves set as:

Winddown reserve– set as 3 months of anticipated core expenditure.
Cash flow reserve – set as 3 months’ cycle calculated on 15 months cashflow forecast.

As at 5 April 2023, that will require minimum free reserves of £600,000 to be held (2022: £600,000).

Group free reserves held at 5 April 2023 amounted to £630,746, being group net assets of £856,669, less restricted funds of £225,923.

Centre for Mental Health

Report of the trustees

For the year ended 5 April 2023

The Trustees consider that the level of reserves held is within an appropriate margin of the minimum level as set, given the need to be able to respond to fundraising opportunities, and that the going concern basis remains appropriate for the preparation of the group’s accounts. This policy is reviewed as necessary by Trustees and at least once a year as part of the annual reporting process.

Trading subsidiary

Centre for Mental Health Training Ltd is a wholly owned subsidiary of Centre for Mental Health that carries out programme-related trading activity on behalf of the parent charity. During 2022/22 sales income was derived from several sources including IPS training courses and consultancy services. The subsidiary made a profit of £90,411 (2021/22: profit £124,171). The profit for 2022/23 has been donated via Gift Aid to the charitable parent in amount of £90,411. Further details are given in Note 11 to the financial statements.

Fundraising

Centre for Mental Health welcomes voluntary donations but does not engage in direct public fundraising and does not use professional fundraisers or commercial participators. Centre for Mental Health nevertheless observes and complies with the relevant fundraising regulations and codes. During the year there was no noncompliance of these regulations and codes and Centre for Mental Health received no complaints relating to its fundraising practice.

Most of our income derives from contracts and grants. We are nonetheless registered with the fundraising regulator and follow their guidance when evaluating potential approaches to grant giving bodies.

Objectives and activities planned for 2023/24

In 2023/24 we will continue to pursue the five high level goals for the charity within our five year strategy. These have been updated since our last annual report in order to reflect the changing environment we are working in and the ambitions we have to bring about large-scale, long-term change.

To secure a whole government long-term approach to protecting and promoting mental health for all, including housing, social security, health, business, justice, defence and the environment.
To enable every child and young person to have a mentally healthy start in life through large-scale system change and investment.
To ensure that people of all ages with mental health difficulties get equitable, effective and timely health and social care services, including physical health, work, and housing.
To address the unequal social and economic determinants of mental health, including poverty, racism, discrimination and exclusion, fostering action locally and nationally, including from statutory bodies, civil society and businesses.

Centre for Mental Health

Report of the trustees

For the year ended 5 April 2023

To stimulate action to address inequalities in mental health across every dimension: working alongside communities and public services to find and share sustainable and effective solutions. In the next two years, we especially want to address mental health inequalities that have received less attention or been poorly served, including those facing neurodiverse communities, LGBTQ+ communities, racialised communities, refugee and asylum-seeking communities, older people, and people with ‘complex’ needs.

To enable us to achieve these objectives, over the next year we will take steps including:

We will produce a sector-led document setting out cross-government priorities for mental health to inform future national strategies and policy decisions.
We will work with the NHS in England to support the delivery and updating of the NHS Long Term Plan’s mental health elements.
We will support the expansion of Individual Placement and Support to enable people using mental health and drug and alcohol services to gain paid employment. Our role will be to provide a range of NHS England funded and optional training courses, tailored consultancy and support to local services, and to provide individual service fidelity reviews which highlight areas for development and improvement.
We will review the economic and social costs of mental ill health and report on actions that can help to prevent or mitigate these costs.
We will deliver our updated Mentally Healthier Councils Network, supporting elected members and staff from local authorities to use their powers and responsibilities to boost mental health for all in their communities.
We will establish a network of mental health leaders working in Integrated Care Systems to support the local application of evidence-based approaches to reducing mental health inequalities.
We will continue to work towards being an Anti-Racist organisation, continuing to implement and review our Action Plan, published in March 2021, and to audit the progress we have made so far and where we need to go further.
We will develop our capacity to deliver high quality, cutting-edge work, building our multi-disciplinary team of staff and associates.
We will work alongside local and regional systems to help them to apply evidence into practice. This includes supporting the West Midlands Mental Health Commission and ongoing work with local authorities in Greater Manchester.
We will continue to campaign for equal physical health for people with a mental illness through Equally Well UK – building our membership and sharing good practice across the country.

Structure, governance & management

The organisation is a charitable company limited by guarantee, incorporated on 13 February 2002 and registered as a charity on 1 March 1985.

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.

Centre for Mental Health

Report of the trustees

For the year ended 5 April 2023

All trustees give their time voluntarily and receive no benefits from the charity. There were no trustee expenses reclaimed from the charity.

Centre for Mental Health is run by a Board of Trustees who are the Directors and Members of the charitable company; their details are set out above. Trustees concern themselves with matters of a strategic nature, deciding broad policy and ensuring good governance and compliance. Trustees meet regularly, both in plenary or in Committee groups to oversee the affairs of the Centre. Trustees are recruited for their expertise and experience in mental health, in charity governance, in fundraising and in financial management as well as their commitment to and enthusiasm for the Centre’s aims and objectives.

The Nominations Committee oversees the recruitment, induction, and training of all trustees. All trustees participate in external and internal training opportunities covering developments in mental health as well as charity governance and trustee responsibilities.

The Finance and Audit Committee has a key role in establishing annual budgets and monitoring performance against the budget on monthly basis during the year, overseeing the organisation’s financial control and systems, reviewing, and recommending to the board approval of the annual financial statements, including the selection of appropriate accounting policies and practices, recommending the appointment of the external auditor, and the appropriate fee. The Finance and Audit Committee play a very important role in detecting and preventing fraud.

The Remuneration Committee decides on the organisation’s remuneration policy and are responsible for setting the renumeration package for chief executive and all employees. The Committee reviews the salary levels each year making sure the pay remains fair and competitive to its employees and affordable to the organisation considering the risk and the long term strategic goals.

Trustees delegate day to day management to the Executive team lead by the Chief Executive. Trustees are advised of the terms of reference for executive committees and processes for operational management.

The charity carried out a governance review in October 2021 using the Charity Governance Code as the basis for reviewing our current arrangements and identifying any necessary changes. As part of that process, we carried out a Trustee Skills Audit, and are recruiting up to four new Trustees to rebalance the Board’s skills and to increase diversity. We have plans in place to consider recruiting to Associate Trustee positions to bring on less experienced Trustees, particularly representing younger people.

Appointment of trustees

Trustees are appointed by the board’s Nominations Committee. Early in 2023, we undertook an open recruitment exercise to bring in new members of the board as existing members retire after their terms of office. In this process we actively encouraged applications from groups of people who are currently underrepresented on the boards of charities in the UK and we updated our role specification accordingly as well as promoting the positions proactively through social media. New members will join the board in the summer of 2023.

Centre for Mental Health

Report of the trustees

For the year ended 5 April 2023

Statement of responsibilities of the trustees

The trustees, who are also directors of Centre for Mental Health for the purposes of company law, are responsible for preparing the report of the trustees’ annual report including the strategic 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 which give a true and fair view of the state of affairs of the charitable company and group of the incoming resources and application of resources, including the income and expenditure, of the group for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently,
observe the methods and principles in the Charities SORP,
make judgements and estimates that are reasonable and prudent,
state whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that 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 group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company’s auditor is unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 5 April 2023 was 8 (2022 - 8). The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the group or the charity.

Centre for Mental Health

Report of the trustees

For the year ended 5 April 2023

Auditors

Sayer Vincent LLP were re-appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity.

The report of the trustees has been prepared in accordance with the special provisions applicable to companies subject to the small regime.

The trustees’ annual report which includes the strategic report has been approved by the trustees on 28 July 2023 and signed on their behalf by

Professor Sue Bailey Chairman

Independent auditor’s report

To the members of

Centre for Mental Health

Opinion

We have audited the financial statements of Centre for Mental Health (the ‘parent charitable company’) and its subsidiary (the ‘group’) for the year ended 5 April 2023 which comprise the consolidated statement of financial activities, the group and parent charitable company balance sheets, the consolidated statement of cash flows and the notes to the financial statements, 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 FRS 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 group’s and of the parent charitable company’s affairs as at 5 April 2023 and of the group’s 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
Have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011

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 Auditor’s responsibilities for the audit of the group financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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 Centre for Mental Health’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.

Independent auditor’s report

To the members of

Centre for Mental Health

Other Information

The other information comprises the information included in the trustees’ annual report, other than the group financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the group 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 group 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 group 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.

Opinions 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’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements
The trustees’ annual report has been prepared in accordance with applicable legal requirements

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Act 2011 requires us to report to you if, in our opinion:

Adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
The parent charitable company 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 directors 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’ annual report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the parent 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

Independent auditor’s report

To the members of

Centre for Mental Health

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 group’s and the parent 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 group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed auditor under the Companies Act 2006 and section 151 of the Charites Act 2011 and report in accordance with those Acts.

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 auditor’s 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 are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

We enquired of management and the Finance Committee, which included obtaining and reviewing supporting documentation, concerning the group’s policies and procedures relating to:
Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
We inspected the minutes of meetings of those charged with governance.
We obtained an understanding of the legal and regulatory framework that the group operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the group from our professional and sector experience.
• We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
We reviewed any reports made to regulators.

Independent auditor’s report

To the members of

Centre for Mental Health

We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s 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 and section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. 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 auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Judith Miller (Senior statutory auditor)

Date: 29 August 2023

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

Centre for Mental Health

Consolidated statement of financial activities (incorporating an income and expenditure account)

For the year ended 5 April 2023

Unrestricted Note £ Income from: 2 3,462 3 239,748 3 293,701 3 270,511 3 26,798 3 222,449 3 - 3,494 1,060,163 4 195,594 4 237,416 4 144,306 4 175,368 4 121,664 4 335,890 1,210,238 (999) (151,074) Reconciliation of funds: 781,820 630,746 Total funds brought forward Total funds carried forward Transfers between funds Raising funds Total expenditure Net income / (expenditure) before transfers between funds 5 (150,075) Economics Net movement in funds Charitable activities Employment Support Programme Adults Research Children and Young People Influencing Policy and Practice Total income Expenditure on: Other Programmes Donations and legacies Charitable activities Employment Support Programme Adults Research Children and Young People Influencing Policy and Practice Investments - Interest receivable Economics	Unrestricted Note £ Income from: 2 3,462 3 239,748 3 293,701 3 270,511 3 26,798 3 222,449 3 - 3,494 1,060,163 4 195,594 4 237,416 4 144,306 4 175,368 4 121,664 4 335,890 1,210,238 (999) (151,074) Reconciliation of funds: 781,820 630,746 Total funds brought forward Total funds carried forward Transfers between funds Raising funds Total expenditure Net income / (expenditure) before transfers between funds 5 (150,075) Economics Net movement in funds Charitable activities Employment Support Programme Adults Research Children and Young People Influencing Policy and Practice Total income Expenditure on: Other Programmes Donations and legacies Charitable activities Employment Support Programme Adults Research Children and Young People Influencing Policy and Practice Investments - Interest receivable Economics	Restricted £ - - 118,607 250,944 - 32,665 - -	2023	Unrestricted £ 18,103 173,942 233,355 210,931 116,385 196,902 2,511 112	Restricted £ - - 206,065 257,399 - 6,500 - -	2022
			Total £ 3,462 239,748 412,308 521,455 26,798 255,114 - 3,494			Total £
						18,103

						173,942
						439,420
						468,330
						116,385
						203,402
						2,511
						112
	1,060,163	402,216	1,462,379	952,241	469,964	1,422,205
	195,594 237,416 144,306 175,368 121,664 335,890	- - 141,588 235,746 - 15,342	195,594 237,416 285,894 411,114 121,664 351,232	161,791 211,463 134,181 56,520 126,250 251,018	- - 76,452 285,362 - 2,863
						161,791

						211,463
						210,633
						341,882
						126,250
						253,881
	1,210,238	392,676	1,602,914	941,223	364,677	1,305,900
	(999) (150,075)	999 9,540	- (140,535)	- 11,018	- 105,287	- 116,305

	(151,074)	10,539	(140,535)	11,018	105,287	116,305
	781,820	215,384		770,802	110,097
			997,204			880,899
	630,746	225,923	856,669	781,820	215,384	997,204

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 19 to the financial statements.

Centre for Mental Health

Balance sheets

Balance sheets	Balance sheets	Balance sheets
			Company no. 4373019
As at 5 April 2023
2023 2022 Note £ £ Fixed assets: 10 - - - - Current assets: 13 421,086 403,569 901,853 948,642 1,322,939 1,352,211 Liabilities: 14 466,270 355,007 856,669 997,204 856,669 997,204 16 - 18 856,669 997,204 19 225,923 215,384 630,746 781,820 Total unrestricted funds 630,746 781,820 856,669 997,204 Total assets less current liabilities Debtors Funds: Restricted income funds Unrestricted income funds: General funds Creditors: amounts falling due within one year Net current assets Total net assets Creditors: amounts falling due after one year Investments Cash at bank and in hand The group Total funds			2023 2022 £ £ 1,000 1,000 1,000 1,000 295,265 347,582 686,513 694,192 981,778 1,041,774 216,529 156,796 765,249 884,978 766,249 885,978 - 766,249 885,978 225,923 215,384 540,326 670,594 540,326 670,594 766,249 885,978 The charity
		2022	2023	2022
		£ -	£ 1,000	£ 1,000

	-	-	1,000	1,000
	421,086 901,853	403,569 948,642	295,265 686,513	347,582 694,192

	1,322,939	1,352,211	981,778	1,041,774
	466,270	355,007	216,529	156,796

	856,669	997,204	765,249	884,978


	856,669	997,204	766,249	885,978
		-		-
	856,669	997,204	766,249	885,978
	225,923 630,746	215,384 781,820	225,923 540,326	215,384 670,594
	630,746	781,820	540,326	670,594


	856,669	997,204	766,249	885,978

Approved by the trustees on 27 July 2023 and signed on their behalf by

Professor Dame Susan Bailey Chairman

Centre for Mental Health

Consolidated statement of cash flows

For the year ended 5 April 2023

2023 £ (50,284) 3,494 (46,789) 948,642 901,853 2023 £ Net expenditure for the reporting period (140,535) (as per the statement of financial activities) Dividends, interest and rent from investments (3,494) Decrease in debtors (17,517) Increase in creditors 111,263 Net cash provided (used in) operating activities (50,284) Reconciliation of net income / (expenditure) to net cash flow from operating activities Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Change in cash and cash equivalents in the year Cash flows from operating activities Net cash (used in) /provided by operating activities Cash flows from investing activities: Dividends, interest and rents from investments	2023	2022
	£ (50,284) 3,494	£ (208,233) 112
	(46,789)	(208,121)
	948,642	1,156,763

	901,853	948,642


	2023	2022
	£ (140,535) (3,494) (17,517) 111,263	£ 116,305 (112) (215,643) (108,783)

	(50,284)	(208,233)

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

1 Accounting policies

a) Statutory information

Centre for Mental Health is a charitable company limited by guarantee and is incorporated in England & Wales. The registered office address is Room AG.22, 11-13 Cavendish Square, London, England, W1G 0AN.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

These financial statements consolidate the results of the charitable company and its wholly-owned subsidiary Centre for Mental Health Training Limited on a line by line basis. Transactions and balances between the charitable company and its subsidiary have been eliminated from the consolidated financial statements. Balances between the two companies are disclosed in the notes of the charitable company's balance sheet. A separate statement of financial activities, or income and expenditure account, for the charitable company itself is not presented because the charitable company has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

In order to arrive at this conclusion, the management and trustees have considered the financial and operating outlook of the charitable company using different levels of uncertainty over significant levels of unsecured income. Based on this assessment they have concluded that even in a worst-case scenario, with appropriate management actions identified should they be needed, the ability of the charitable company to continue operating will not be impacted during the year ahead.

The management and trustees will continue to review cash flow projections on a regular basis during this period and will implement appropriate actions, should they be needed, if cash flow balances were to fall below agreed trigger points.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

1 Accounting policies (continued)

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

˜ Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
˜ Expenditure on charitable activities includes the costs of carrying out research, collating and communicating the findings, being work undertaken to further the purposes of the charity and their associated support costs
˜ Other expenditure represents those items not falling into any other heading

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

1 Accounting policies (continued)

j) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

˜	Employment Support	15%
˜	Adults Research incl. Prisons and Criminal Justice	17%
˜	Children and Young People	23%
˜	Economics	8%
˜	Influencing policy and practice	23%
˜	Costs of raising funds	14%

k) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

l) Investments in subsidiary

Investments in the subsidiary are at cost.

m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

n) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

o) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity 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.

p) Pensions

The charity participated in one flexible contributory group personal pension scheme . The charity's staging date for pensions auto-enrolment was 1 April 2016 and any relevant staff not previously participating in a pension scheme were auto-enrolled at that date.

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

2 Income from donations and legacies

Unrestricted £ 3,462	Restricted £ -	2022
		Total £
		18,103


3,462	-	18,103

	£ - Restricted
		2022
		Total £
		173,942


239,748	-	173,942
1,111 - 41,528 49,690 17,414 30,000 32,411 22,725 36,855 9,300 - - 6,900 - 12,222 11,500 10,475 4,095 3,375 4,100 -	- - - - - - - - 78,182 - - - - 40,425 -

		56,466
		-
		-
		73,509
		-
		7,588
		-
		-
		149,599
		53,450
		38,525
		13,233
		44,300
		-
		-
		-




		2,750


293,701	118,607	439,420

3 Income from charitable activities

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

3 2,250 - - 120,320 - - 36,728 - 5,200 - - - - - 18,825 - 8,600 - 9,050 - 9,550 - 123,723 - - 12,500 - 17,254 - - - 100,870 8,280 - - - - - 750 - 12,075 24,050 3,344 6,200 1,886 - 270,511 250,944 Centre 33 Other income - Children and Young People Sub-total for Children and Young People Medical Research Council Student Minds MIND NIHR SKSST Kings College London BBC Children in Needs University of Oxford CYPMHC- various founders Big Lottery Found Anne Lonfiled Commission on NHS WEST YORKSHIRE ICB Anna Freud National Youth Theatre PPL & Comic Relief Emerging Minds NHS England The Diana Award States of Mind The Pilgrim Trust Podium Analitics UK Youth Income from charitable activities (continued) University of Glasgow	3 2,250 - - 120,320 - - 36,728 - 5,200 - - - - - 18,825 - 8,600 - 9,050 - 9,550 - 123,723 - - 12,500 - 17,254 - - - 100,870 8,280 - - - - - 750 - 12,075 24,050 3,344 6,200 1,886 - 270,511 250,944 Centre 33 Other income - Children and Young People Sub-total for Children and Young People Medical Research Council Student Minds MIND NIHR SKSST Kings College London BBC Children in Needs University of Oxford CYPMHC- various founders Big Lottery Found Anne Lonfiled Commission on NHS WEST YORKSHIRE ICB Anna Freud National Youth Theatre PPL & Comic Relief Emerging Minds NHS England The Diana Award States of Mind The Pilgrim Trust Podium Analitics UK Youth Income from charitable activities (continued) University of Glasgow
		2,100 120,563 33,234 30,776 - 4,500 2,250 - - - - 110,159 - 7,325 11,792 91,777 12,445 8,975 14,000 16,626 - - - 1,808


270,511	250,944	468,330

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

3 Income from charitable activities (continued)

Unrestricted 17,213 - 7,350 4,950 - 11,018 14,836 - 1,255 32,093 1,113 4,500 12,500 30,247 23,936 - 3,438 18,850 39,150 - - - 222,449 15,968 750 - 10,000 - 80 26,798 - - 1,053,207 National Voices MIND IIMHL UCL Manchester Metropolitan University NHS Confederation Total income from charitable Gov.uk NHS England Zurich Community Trust Other MMHA WMCA LGA Improvement & Development Agency Surrey & Borders Partnership NHS Confederation NHS Trafford CCG Various Coventry University Sub-total for Influencing policy and practice Sub-total for Economics BACP The Health Foundation Surrey & Border Partnership NHS NHS England Surrey County Council WMCA Forces in Mind Trust NHIR Health Education England Guy’s and St Thomas’ Foundation Sub-total for Other MMHA	- - - - - - - - - - - - - - 2,000 - - - - - - 30,665 Restricted	2022
		Total
		-
		35,416
		-
		-
		6,000
		17,348
		-
		3,812
		3,000
		15,683
		-
		6,500
		10,000
		-
		32,616
		18,202
		8,750
		-
		19,775
		16,300
		10,000
		-


222,449	32,665	203,402
15,968 750 - 10,000 - 80	- - - - -
		77,185
		11,100
		9,950
		-
		18,150
		-

26,798	-	116,385
-	-
		2,511


-	-	2,511


1,053,207	402,216	1,403,990

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

4a

	Charitable activities	Charitable activities	Charitable activities
Employment Support Programme £ 138,121 57,774 2,307 - - - 131 - - 198,333 39,083 237,416 211,463	Adults Research incl. PCJ £ 179,675 55,201 56 - - - 121 - - 235,053 50,841 285,894 210,633	Children and Young People £ 242,561 95,077 1,659 - 2,486 - 695 - - 342,478 68,636	Economics £ 87,053 8,163 292 - 1,383 - 140 - - 97,031 24,633 121,664 126,250	2022 Total
				£ 1,016,120 177,698 2,605 1,892 32,626 300 63,247 13 11,400
				1,305,901 -

		411,114
		341,882

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

4b

	Charitable activities	Charitable activities	Charitable activities
Employment Support Programme £ 129,028 46,234 163 58 - - 142 - - 175,625 35,838 211,463	Adults Research incl. PCJ £ 162,189 3,640 - - 1,799 - - - - 167,628 43,005 210,633	Children and Young People £ 203,896 76,946 1,196 41 4,051 - 801 - - 286,931 54,951 341,882	Economics £ 98,045 1,925 - - - - - - - 99,970 26,280 126,250	2022 Total
				£ 1,016,120 177,698 2,605 1,892 32,626 300 63,247 13 11,400
				1,305,901 -
				1,305,901

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

5 Net income/(expenditure) for the year

This is stated after charging:

This is stated after charging:
	2023	2022
	£	£
Operating lease rentals:
Other	-	1,205
Auditors' remuneration (excluding VAT):
Audit	13,110	11,400

6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages Social security costs Employer’s contribution to defined contribution pension schemes	2023	2022
	£ 978,863 108,464 88,339	£ 881,455 92,850 41,815

	1,175,666	1,016,120

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

		2023	2022
		No.	No.
£60,000	- £69,999	1	1
£70,000	- £79,999	1	1
£80,000	- £89,999	1	1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £338,112 (2022: £350,525).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil). No trustees' expenses were reimbursed during the financial year (2022: £nil).

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

7 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows: 27.0 (2022: 24.3)

Governance Employment Support Programme Children and Young People Support Influencing Policy and Practice Economics Raising funds Adults research	2023	2022
	No. 2.4 3.0 4.1 5.0 6.3 1.5 3.9 0.8	No. 2.0 3.0 2.6 4.6 5.7 2.0 3.4 1.0

	27.0	24.3

8 Related party transactions

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

9 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. The charity's trading subsidiary Centre for Mental Health Training Limited gift aids available profits to the parent charity. Its charge to corporation tax in the year was:

corporation tax in the	year was:
			2023	2022
			£	£
UK corporation tax at	19%(2022:	19%)	-	-

10 Investments

2023 2022 £ £ - - - - The group	2023 2022 £ £ - - - - The group	2023 2022 £ £ 1,000 1,000 1,000 1,000 The charity	2023 2022 £ £ 1,000 1,000 1,000 1,000 The charity
2023	2022	2023	2022
£ -	£ -	£ 1,000	£ 1,000
-	-
		1,000	1,000

The investments comprise the whole of the issued ordinary share capital of Centre for Mental Health Training Ltd and are shown at par.

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

11 Subsidiary undertaking

The charitable company owns the whole of the issued ordinary share capital of Centre for Mental Health Training Limited, a company registered in England. The subsidiary is used solely for primary purpose trading activities. All activities have been consolidated on a line by line basis in the statement of financial activities. Available profits are gift aided to the charitable company. A summary of the results of the subsidiary is shown below:

Funds Donation under gift aid to parent undertaking Assets Liabilities The aggregate of the assets, liabilities and funds was: Profit / (loss) on ordinary activities Gross profit Administrative expenses Other operating income Profit / (loss) for the financial year Operating profit / (loss) Interest receivable Cost of sales Turnover	2023	2022
	£ 642,628 (552,967)	£ 609,208 (485,064)

	89,661	124,144
	- -	- -

	89,661	124,144
	750	27

	90,411	124,171
	-	-

	90,411	124,171
	517,949 (426,538)	404,310 (292,085)

	91,411	112,225

12 Parent charity

The parent charity's gross income and the results for the year are disclosed as follows:

	2023	2022
	£	£
Gross income	1,320,940	1,182,705
Result for the year	(230,946)	(7,866)

13 Debtors

2023 2022 £ £ 302,131 324,062 100,501 64,609 18,454 14,898 - - 421,086 403,569 The group	2023 2022 £ £ 302,131 324,062 100,501 64,609 18,454 14,898 - - 421,086 403,569 The group	2023 2022 £ £ 51,937 175,108 49,632 64,609 16,899 13,991 176,797 93,874 295,265 347,582 The charity	2023 2022 £ £ 51,937 175,108 49,632 64,609 16,899 13,991 176,797 93,874 295,265 347,582 The charity
2023	2022	2023	2022
£ 302,131 100,501 18,454 -	£ 324,062 64,609 14,898 -	£ 51,937 49,632 16,899 176,797	£ 175,108 64,609 13,991 93,874

421,086	403,569	295,265	347,582

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

14 Creditors: amounts falling due within one year

2023 2022 £ £ 46,142 24,845 27,076 27,029 110,810 103,392 49,095 26,223 233,147 173,518 466,270 355,007 The group	2023 2022 £ £ 46,142 24,845 27,076 27,029 110,810 103,392 49,095 26,223 233,147 173,518 466,270 355,007 The group	2023 2022 £ £ 37,041 10,284 27,076 27,029 63,367 59,996 25,759 24,523 63,286 34,963 216,529 156,795 The charity	2023 2022 £ £ 37,041 10,284 27,076 27,029 63,367 59,996 25,759 24,523 63,286 34,963 216,529 156,795 The charity
2023	2022	2023	2022
£ 46,142 27,076 110,810 49,095 233,147	£ 24,845 27,029 103,392 26,223 173,518	£ 37,041 27,076 63,367 25,759 63,286	£ 10,284 27,029 59,996 24,523 34,963

466,270	355,007	216,529	156,795

15 Deferred income

Deferred income comprises income invoiced for training and consultancy services in advance.

2023 2022 £ £ 173,518 249,970 (171,828) (315,585) 231,458 239,133 233,148 173,518 The group	2023 2022 £ £ 173,518 249,970 (171,828) (315,585) 231,458 239,133 233,148 173,518 The group	2023 2022 £ £ 34,963 62,266 (34,963) (62,266) 63,286 34,963 63,286 34,963 The charity	2023 2022 £ £ 34,963 62,266 (34,963) (62,266) 63,286 34,963 63,286 34,963 The charity
2023	2022	2023	2022
£ 173,518 (171,828) 231,458	£ 249,970 (315,585) 239,133	£ 34,963 (34,963) 63,286	£ 62,266 (62,266) 34,963

233,148	173,518	63,286	34,963

16a Analysis of group net assets between funds (current year)

General unrestricted £ 630,746	£ - Designated funds	Restricted funds £ 225,923	Total funds £
			856,669

630,746	-	225,923	856,669
	£ - Designated funds	Restricted funds £ 215,384	Total funds £
			997,204


781,820	-	215,384	997,204

16b Analysis of group net assets between funds (prior year)

Centre for Mental Health

For the year ended 5 April 2023

Notes to the financial statements

17a Movements in funds (current year)

At the start of the year £ 129,613 - - (999) - - 82,233 4,537 -	Income & gains £ 78,182 40,425 17,254 - 100,870 12,500 120,320 2,000 30,665	Expenditure & losses £ (129,613) (11,975) (17,254) - (100,178) (6,250) (112,064) (6,537) (8,805)	Transfers £ - - - 999 - - - - - -	At the end of the year £
				78,182 28,450

				- - 692 6,250 90,489

				- 21,860


215,384	402,216	(392,676)	999	225,923

781,820	1,060,163	(1,210,238)	(999)
				630,746

781,820	1,060,163	(1,210,238)	(999)
				630,746


997,204	1,462,379	(1,602,914)		856,669

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

17b Movements in funds (prior year)

At the start of the year £ - - - 43,613 - - 65,584 - - 900	Income & gains £ 56,466 149,599 7,325 33,234 4,500 91,777 120,563 5,000 1,500 -	Expenditure & losses £ (56,466) (19,986) (7,325) (77,846) (4,500) (91,777) (103,914) (463) (1,500) (900)	Transfers £ - - - - - - - - - - -	At the end of the year £ - 129,613 - (999) - - 82,233 4,537 - -
110,097	469,964	(364,677)	-	215,384
770,802	952,241	(941,223)	-	781,820
770,802	952,241	(941,223)	-	781,820
880,899	1,422,205	(1,305,900)	-	997,204

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

17 Purposes of restricted funds

Influencing Policy and Practice

BDP Awareness Project (Tale of Three Cities Goes Global 2022) -This is a collaboration between Centre for Mental Health, the Anna Freud Centre, 42nd Street, and Forward Thinking Birmingham to put on a series of events in the month of May 2022 around bipolar personality disorder. This has been funded by steering group members, such as MIND, and from the Cassel Hospitable Charitable Trust and Arnold Clarke to cover direct costs for the series of events. It will culminate in a celebration at Manchester Cathedral where young people with lived experience will gather to share their experiences.

Experience based investigation and co-design approaches to prevent and reduce Mental Health Act use’ ( COPACT ) is a project funded by the National Institute for Health and Care Research (NIHR) and lead by University of Oxford. This project will run until March 2023 and the Centre will lead the patient and public involvement element of work and will engage with service users and advise on the design and delivery of the project.

The Mental Health Research Group ( MHRG ) - founded by the Centre and The Royal Foundation, was picked up by Maudsley Charity for phase 1 funding. This entailed forming a working group of prominent names and organisations within mental health research with the aim of influencing change in mental health research, this culminated in a paper with recommendations.

Children and Young People funding

Understanding mechanisms and mental health impacts of Adverse Childhood Experiences to co-design preventive arts and digital interventions’ ( ATTUNE ) is a project funded by the Medical Research Council (MRC) and lead by University of Oxford. The project will run until August 2025 and the Centre’s Associate Director for Children and Young People’s Mental Health is a CoInvestigator on the project. The Centre will also be facilitating the Young People Advisory Group alongside Young People Cornwall.

Shifting the Dial is project founded by Big Lottery Fund (now National Lottery Community Fund). This is a partnership working to find ways to improve the resilience of young African Caribbean men. Four organisations have been funded over three years by National Lottery Community Fund: the Centre, Birmingham Repertory Theatre, First Class Legacy and Birmingham and Solihull Mental Health Foundation Trust.

Spirit of 2012 evaluation

The Spirit of 2012 provided additional funding to our partners on the Young Changemakers project, The Diana Award, to evaluate their anti-racist bullying training which aims to build on the Young Changemakers programme in schools. The Centre are conducting this evaluation on behalf of the Diana Award to track the training programme’s impact on its beneficiaries.

CESAME : Culturally Engaged and Sensitive Approaches to Mental health Education

The project is a collaboration between Glasgow School of Art, De Montford University and the Centre, funding by UKRI’s Emerging Minds network. The aim is to develop an approach that schools can use to promote good mental health that is tailored, culturally sensitive and inclusive.

Young Changemakers -this project is a collaboration between UK Youth, Centre for Mental Health, and The Diana Award and is funded by The People’s Postcode Lottery and Comic Relief. The project will equip young people with the tools to produce youth-led social action projects aimed at tackling mental health inequalities in racialised communities. The Centre are responsible for evaluating the programme as well as providing policy influencing opportunities for the cohorts of young people. This will culminate in annual reports.

Children and Young People Mental Health Coalition (CYPMHC) a membership body that brings together leading charities to campaign jointly on the mental health and wellbeing of children and young people. It is hosted by Centre for Mental Health.

Shifting the Dial project came to an end in March 2022 with total overspent of £999 , the transfer from unrestricted to restriced funds is balancing off the overspent.

Centre for Mental Health

Notes to the financial statements

For the year ended 5 April 2023

Adults Research incl. Prisons and Criminal Justice

St Giles Trust Evaluation- This project will evaluate an intervention of St Giles Trust and Project Future that aims to bridge people who receive this intervention into a range of supportive services that can address their health and social needs. The project began in July 2019 and will last for 2 years.

Creating mentally healthy society CAF - Alliance-building to create a mentally health society is funded by the Charities Aid Foundation (CAF) and lead by Rethink Mental Illness. The project aims to build and mobilise a coalition of the willing to facilitate good mental health and resilience in all areas of society, in particular four new alliance areas. The Centre will evaluate this project over two years which will culminate in a final report.

Place-based physical activity interventions evaluation

The Centre has been funded alongside Rethink Mental Illness to evaluate a three-year place-based physical activity intervention targeting people with a severe mental illness who are inactive. We are conducting an impact evaluation and proof of concept for two pilot sites.

18 Operating lease commitments

The charity and group's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

2023 2022 £ £ 29,217 25,584 14,608 38,376 43,825 63,960 Property	2023 2022 £ £ 29,217 25,584 14,608 38,376 43,825 63,960 Property	2023 2022 £ £ - - - - - - Equipment	2023 2022 £ £ - - - - - - Equipment
2023	2022	2023	2022
£ 29,217 14,608	£ 25,584 38,376	£ - -	£ - -

43,825	63,960	-	-

19 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.