COMPANY REGISTRATION NUMBER: 04688499 CHARITY REGISTRATION NUMBER: 1098307
Concerned For Mental Health Company Limited by Guarantee Unaudited Financial Statements
31 March 2022
SIDIKIES
Chartered accountants Sidikies Chartered Accountants 1 Sun Street Finsbury Square London EC2A 2EP
Concerned For Mental Health
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2022
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities (including income and | |
| expenditure account) | 6 |
| Statement of financial position | 7 |
| Notes to the financial statements | 8 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 13 |
| Notes to the detailed statement of financial activities | 14 |
Concerned For Mental Health
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2022
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
Reference and administrative details
Registered charity name Concerned For Mental Health Charity registration number 1098307 Company registration number 04688499 Principal office and registered 24 Redington Road office London NW3 7RB
The trustees
Independent examiner
Dr G Afzal Flynn Paul John Spasojevic Sanja Mr C Foster Amir Siddiqi,FCCA,FCA
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Concerned For Mental Health
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2022
Structure, governance and management
Constitution
The charity is incorporated as a company limited by guarantee and registered under the Companies Act 2006 under the company number 04688499. It is registered as a charity under the number 1098307.
Trustees
The trustees of the charity, who are also company directors for the purpose of company law and served during the year were as follows:
Dr G Afzal Paul John Flynn Sanja Spasojevic C Foster
None of the trustees had an interest in any contract or arrangement of material nature during the year under review.
Risk review
The trustees have conducted their own review of the major business and operational risks to which the charity is exposed and systems have been developed to manage those risks.
The trustees (who are also directors of the charitable company for the purpose of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standard (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 of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. 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 Charity SORP 2015 (FRS 102);-make judgements and estimates that are reasonable and prudent;
-state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosures disclosed and explained in the financial statements;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: ''Accounting and Reporting by Charities'' and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to smaller entities.
2
Concerned For Mental Health
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2022
Objectives and activities
To promote the relief of persons with mental health difficulties and their careers and families, in particular but not exclusively, through education and by the provision of rehabilitation and free medicine for communities in India and Pakistan. To remove stigma against mental illness through advocacy for improvement of care and services.
Financial review
Financial Review
The charity had net outgoing resources for the year of -£13,269 (2021: £17,198) resulting in total funds carried forward of £45,950 (2021: £32,681).
Reserves policy
The Trustees have reviewed the reserves of the charity. Reserves are maintained at a level considered necessary to meet the day to day funding of activities. Free reserves (that is those funds not tied up in restricted funds) at the year-end were £45,950.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 23 December 2022 and signed on behalf of the board of trustees by:
Dr G Afzal Director
3
Concerned For Mental Health
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Concerned For Mental Health
Year ended 31 March 2022
I report to the trustees on my examination of the financial statements of Concerned For Mental Health ('the charity') for the year ended 31 March 2022.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
4
Concerned For Mental Health
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Concerned For Mental
Health (continued)
Year ended 31 March 2022
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Amir Siddiqi,FCCA,FCA
Independent Examiner
Sidikies Chartered accountants & statutory auditors 1 Sun Street Finsbury Square London EC2A 2EP
5
Concerned For Mental Health
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2022
| 2022 | 2022 | 2021 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | 29,313 | 29,313 | 17,571 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total income | 29,313 | 29,313 | 17,571 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Expenditure | ||||
| Expenditure on charitable activities | 5 | 16,044 | 16,044 | 34,769 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 16,044 | 16,044 | 34,769 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net income/(expenditure) and net movement in funds | 13,269 | 13,269 | (17,198) | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 32,681 | 32,681 | 49,879 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 45,950 | 45,950 | 32,681 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 8 to 11 form part of these financial statements.
6
Concerned For Mental Health
Company Limited by Guarantee
Statement of Financial Position
31 March 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Cash at bank and in hand | 49,550 | 36,281 | |
| Creditors: amounts falling due within one year | 10 | 3,600 | 3,600 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net current assets | 45,950 | 32,681 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total assets less current liabilities | 45,950 | 32,681 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net assets | 45,950 | 32,681 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Funds of the charity | |||
| Unrestricted funds | 45,950 | 32,681 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total charity funds | 11 | 45,950 | 32,681 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
For the year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 23 December 2022, and are signed on behalf of the board by:
Dr G Afzal Director
The notes on pages 8 to 11 form part of these financial statements.
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Concerned For Mental Health
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2022
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 24 Redington Road, London, NW3 7RB.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
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Concerned For Mental Health
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
3. Accounting policies (continued)
Tangible assets
Tangible fixed assets are included at cost less depreciation and impairment. Depreciation is provided at rates calculated to write off the cost, less estimated residual value,of each asset on a straight-line basis over its expected useful life as follows:
Equipment 25% straight line
4. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations and other income | 29,313 | 29,313 | 17,571 | 17,571 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Expenditure on charitable activities by fund type | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Activity type 1 | 13,921 | 13,921 | 32,620 | 32,620 |
| Support costs | 2,123 | 2,123 | 2,149 | 2,149 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 16,044 | 16,044 | 34,769 | 34,769 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
5. Expenditure on charitable activities by fund type
6. Analysis of support costs
| Analysis of | |||
|---|---|---|---|
| support costs | |||
| activity 1 | Total 2022 | Total 2021 | |
| £ | £ | £ | |
| Finance costs | 323 | 323 | 349 |
| Governance costs | 1,800 | 1,800 | 1,800 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 2,123 | 2,123 | 2,149 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
7. Staff costs
The average head count of employees during the year was Nil (2021: Nil).
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
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Concerned For Mental Health
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
8. Trustee remuneration and expenses
No Trustees, or any person connected with them, received any remuneration or expenses during the year NIL (2021:NIL).
No Trustees, or other person related to the charity, had any personal interest in any contract or transaction entered into by the charity during the year NIL (2021:NIL).
9. Tangible fixed assets
| Fixtures and | |
|---|---|
| fittings | |
| £ | |
| Cost | |
| At 1 April 2021 and 31 March 2022 | 5,783 |
| ৶৶৶৶৶৶৶ | |
| Depreciation | |
| At 1 April 2021 and 31 March 2022 | 5,783 |
| ৶৶৶৶৶৶৶ | |
| Carrying amount | |
| At 31 March 2022 | – |
| ৶৶৶৶৶৶৶ | |
| At 31 March 2021 | – |
| ৶৶৶৶৶৶৶ |
10. Creditors: amounts falling due within one year
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 3,600 | 3,600 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
11. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | 31 | March 202 | |||
| 1 | April 2021 | Income | Expenditure | 2 | |
| £ | £ | £ | £ | ||
| General funds | 32,681 | 29,313 | (16,044) | 45,950 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| At | |||||
| At | 31 | March 202 | |||
| 1 | April 2020 | Income | Expenditure | 1 | |
| £ | £ | £ | £ | ||
| General funds | 49,879 ৶৶৶৶৶৶৶৶ |
17,571 ৶৶৶৶৶৶৶৶ |
(34,769) ৶৶৶৶৶৶৶৶ |
32,681 ৶৶৶৶৶৶৶৶ |
10
Concerned For Mental Health
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
12. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2022 | |
| £ | £ | |
| Tangible fixed assets | 32,681 | 32,681 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Unrestricted | Total Funds | |
| Funds | 2021 | |
| £ | £ | |
| Tangible fixed assets | 32,681 ৶৶৶৶৶৶৶৶ |
32,681 ৶৶৶৶৶৶৶৶ |
11
Concerned For Mental Health
Company Limited by Guarantee
Management Information
Year ended 31 March 2022
The following pages do not form part of the financial statements.
12
Concerned For Mental Health
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations and other income | 29,313 | 17,571 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total income | 29,313 | 17,571 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Opening stock | 12,889 | 22,752 |
| Legal and professional fees | 1,800 | 1,800 |
| Other interest payable and similar charges | 323 | 349 |
| DetailedSOFAExpenditureOnCharitableActivitiesType2H | 1,032 | 9,868 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 16,044 | 34,769 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Total expenditure | 16,044 | 34,769 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net income/(expenditure) | 13,269 ৶৶৶৶৶৶৶৶ |
(17,198) ৶৶৶৶৶৶৶৶ |
13
Concerned For Mental Health
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Activity type 1 | ||
| Activities undertaken directly | ||
| Cost of generating voluntary income (Event cost) | 9,389 | 4,500 |
| Web work | 1,032 | 9,868 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 10,421 | 14,368 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Grant funding activities | ||
| Project grants | 3,500 | 18,252 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Support costs | ||
| Accountancy fees | 1,800 | 1,800 |
| Bank charge | 323 | 349 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 2,123 | 2,149 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 16,044 | 34,769 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
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