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2021-03-31-accounts

BIRMINGHAM AND SOLIHULL MENTAL HEALTH NHS FOUNDATION TRUST CHARITY

(Operating as ‘Caring Minds’)

Trustees’ Report and Financial Statements for the year ended 31[st] March 2021

Registered Charity number 1098659

Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Index
Page
Report of the Trustees 3-14
Statement of Trustees Responsibilities 15
Report of the Independent Examiner 16
Statement of Financial Activities 17
Balance Sheet 18
Principle accounting policies 19-21
Notes to the financial statements 22-30

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Foreword

The Birmingham and Solihull Mental Health NHS Foundation Trust Charity (‘the Charity’ relaunched in October 2013 as ‘Caring Minds’) presents its Annual Report together with the Financial Statements for the year ended 31 March 2021.

The Charity’s annual report and accounts for the year ended 31 March 2021 have been prepared by the Corporate Trustee in accordance with section 132(1) of the Charities Act 2011. The Charity’s Declaration of Trust and 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 (FRS102) (Effective 1 January 2015). The Charity’s report and accounts include all the separately established funds for which the Birmingham and Solihull Mental Health NHS Foundation Trust is the sole beneficiary.

The Charity has a corporate trustee: Birmingham and Solihull Mental Health NHS Foundation Trust. The members of the NHS Trust Board who served during the financial year were as follows:

Sue Davis Trust Chair (Resigned 30 November 2020) Danielle Oum Trust Chair (Appointed 01 December 2020) Roisin Fallon-Williams Chief Executive (Appointed 29 March 2019) David Tomlinson Executive Director of Finance Susan Hartley Executive Director of Quality, Improvement and Patient Experience (Resigned 31 March 2021) Sarah Bloomfield Interim Director of Quality and Safety (Appointed 01 March 2021) Vanessa Devlin Executive Director of Operations (Appointed 29 April 2019) Dr Hilary Grant Executive Medical Director Susan Young Interim Executive Director of Strategic Partnerships (Appointed 26 March 2020, Resigned 31 March 2021) Patrick Nyarumbu Executive Director of Strategy, People and Partnerships (Appointed 02 November 2020) Philip Gayle Non-Executive Director (Appointed 1 October 2019) Prof Russell Beale Non-Executive Director Joy Warmington Non-Executive Director Waheed Saleem Non-Executive Director (Associate) Gianjeet Hunjan Non-Executive Director Dr Linda Cullen Non-Executive Director (Caring Minds Chair)

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

1. Objectives and activities

Objectives and strategy

The Charity has NHS wide objectives as follows:

“The Trustee shall hold the trust fund upon trust to apply the income, and at their discretion, so far as may be permissible, the capital, for any charitable purpose or purposes relating to the National Health Service (hereinafter referred to as “the objects”).

Annual review: our activities

During the year, the funds continued to support a wide range of charitable and health related activities benefiting both patients and staff which are for the benefit of the public. In general they are used to purchase varied additional goods and services that the NHS is unable to provide from within its allocated resources.

The ward and locality charitable funds receive many donations specifically given to thank the nursing staff and these are used for charitable activities that will benefit both patients and staff. The charitable funds also enable clinical staff to attend training courses or to carry out research that otherwise could not be funded through their ordinary budgets.

As Trustees, we are concerned how the pandemic will affect the UK economy, and how that will impact on donations and fundraising to Caring Minds. We saw an amazing outpouring of support to the hospital charity and the wider NHS in general during lockdown, as was evidenced by participation in Clap for Carers, and the whole country getting behind Captain (Sir) Tom Moore walking his 100 lengths of his garden before his 100th birthday, raising over £32 million for NHS Charities Together.

The national NHS Charities Together campaign has kindly provided £225,600 to Caring Minds so far, and we hope to receive a further grant in the 2020/21 financial year

2. Achievements and performance

Caring Minds is a fantastic charity that provides funding for a range of projects that support people suffering from mental health issues. Mental health affects 1 in 4 people and it has been important that we find innovative ways to enable people to access services which would not normally be funded through the NHS, and that's where Caring Minds plays a vital role. The charity raises money through a variety of avenues and would welcome people to carry out fundraising events to raise vital funds to support the projects.

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Our future plans

During 2020 we conducted a review of Caring Minds (this was completed by UHB Charities) and there are a number of recommendations that have been made including employing a Charity Manager, agreeing the Strategy & forward look for Caring Minds, establishing the existence (more impactful) of the Mental Health Charity in the West Midlands, growth and many more. We hope to see this growth and development of Caring Minds over the next couple of years.

The trustees are continually reviewing spending and fundraising plans. The trustees review the spending priorities for each fund annually, any funds that have had no activity within twelve months are reviewed and expenditure plans requested to be put in place.

The trustees will continue to welcome bids against the general fund (within the limits set) and are proactively promoting the use of Charitable Funds throughout the Foundation Trust.

The trustees will also be working closely alongside NHS Charities together during the COVID-19 Pandemic to ensure Trusts are supported accordingly.

The Charity now has its own web page on the Foundation Trust’s internet - http://www.bsmhft.nhs.uk/caring minds/ and intranet site and has opened avenues for donors to make donations online and via regular giving (staff lottery).

3. Financial Review-A review of our Finances, achievements and performance

Income

The Charity’s main stream of income is, and has been, from relatively small donations from patients and their relatives in appreciation of the care given to them by the NHS Trust. This has been supplemented by the occasional receipt of legacies and one off donations from institutions. In accordance with Charity Commission guidelines, donations are not classified as restricted unless the terms of donation are mandatory as to the purpose of the gift; gifts with suggested uses are classified as designated, and it is the policy of the Charity to utilise them for the designated purpose. However, the Charitable Funds sub-committee in 2010/11 put in place a review programme for all funds, and designated funds that are not providing a benefit may be re-designated or have the designation removed. As part of this review a number of funds previously classified as restricted were reclassified as designated on the basis that the original intentions of the donor were not actually mandatory but rather an intention.

Total Income received by the charity was £268,097 compared to £49,466 in the previous year. The graph below shows the areas from which this income was received.

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

----- Start of picture text -----
Income 2020-21
Donations and Legacies
Other trading activites
Investments
----- End of picture text -----

Donations and legacies (£237,925) – one of the main sources of income for the charity is donations and legacies from individuals and companies keen to help and support the charity in its cause.

Other Trading activities (£12,668) – the charity undertakes a small number of activities each year to help supplement the income received from donations and legacies, some of the main ones are income from 4000 club lottery £11,730 and £938 from fundraising events.

Investments (£17,504) – the main source of income received from our investment are in the form of dividend payments received on a quarterly basis this totaled £17,537 during the year.

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Expenditure

Total expenditure by the Charity was £98,465 compared to £54,765 in the previous year. The graph below shows how this money was spent.

----- Start of picture text -----
Expenditure 2020-21
Raising funds
Charitable Activities
----- End of picture text -----

Our expenditure is spread across a number of funds and projects.

We spent £94,072 on charitable activities and £4,393 on raising funds. The main area of expenditure within these categories in year was:

At 31 March 2021 restricted funds of £248,195 remain to be spent, designated funds total £84,282 and general funds available for allocation to specific projects total £311,494.

Investments

The Charity holds all investments with Cazenove (Schroders) Investment Management Limited. In 2009-10, following advice from the investment manager, the trustees decided on investing the Charity’s cash deposit into equity based fund. The fund is managed by Cazenove (Schroders) and has an investment structure approved by the Charity Commission.

The fund adopts a diversified strategy; as well as exposure to equities, bonds and cash. The fund also includes exposure to alternative asset classes such as property, commodities and absolute return. The fund has a target return objective of inflation (RPI) plus 4% per annum over an

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

economic cycle, a secondary aim is to achieve equity like returns with reduced volatility. The fund has exposure to real assets such as equities and property, therefore will not be immune to any market falls.

During 2020-21 the fund realised dividends of £17,537 It also has recognised unrealised market gains of £71,784. At the balance sheet date the fund was worth £102,784 more than the initial investment. The market value of the fund at the year-end is £435,402.

The investment manager and the trustees monitor the performance closely to ensure maximum gain whilst protecting the charities assets.

Reserves policy

Following a review of the guidance set out in the Charity Commission booklet CC19, Charities’ Reserves , the trustee has revised the Charity’s reserves policy to take account of the change in the charities expenditure policy. The trustees have agreed to an annual expenditure target of £50,000-£100,000 given that the Charity has no fixed endowment funds the trustees have planned to spend the funds that the Charity has within four years if no significant donations are received. The reserves held by the Charity are currently therefore in line with the agreed expenditure policy.

The charity will be conducting a review to look at its future and strategy with an aim to raise its profile and standing as a Mental Health Charity and overall seek to increase its donations so that it can spend more.

Grant making policy

Expenditure from specific funds is only made if it complies with the wishes of the donor when the original donation was made, these specific funds are managed by fund managers with delegated authority to spend the funds within the laid down fund criteria. The Charity has a General Fund which is used for any successful bids received by the trustees. The trustees meet twice a year for Committee meetings. Throughout the year they invite bids against the general fund and the trustees assess these bids on the following criteria:

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Notable awards (£2,500 and above) set aside from the general fund during the 2020/21 were:

Notable awards (£2,500 and above) set aside from the new general fund set-up from monies received from NHS Charities Together during 2020/21 were:

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

The below tables show current spend by year against each bid awarded in last 2 years.

Chartiable Fund Bids Commitments 2019/20
Charitable Fund Bid Date Awarded Value Awarded Value Spent During19/20 Value Spent During20/21 Total Spend on Bid OustandingValue
Florence Nightingale London Event 2019 - Travel and Refreshments Application 12/04/2019 1,000.00 889.94 889.94 110.06
SIAS RecoveryGarden 12/06/2019 1,340.00 - 1,340.00
Establishinga Trainee Prize in the Name of Dr Zoonia Nazir 04/07/2019 750.00 - 750.00
RITA FundingApplication 19/08/2019 19,785.60 19,785.60 19,785.60 -
Light Weight Wheelchair Grant Application 14/10/2019 4,370.00 4,370.00 4,370.00 -
Senior Art Psychotherapist and Clinical Academic Researcher 14/10/2019 2,500.00 - 2,500.00
Jasmine Suite Interactive Video Tour(Google 360 Camera -'associated headsets') 16/01/2020 400.00 206.98 206.98 193.02
Google 360 Camera 16/01/2020 400.00 - 400.00
HealingWords and Visions 30/03/2020 2,140.00 2,140.00 2,140.00 -
Total for 2019-20 Bids 32,685.60 25,252.52 2,140.00 27,392.52 5,293.08
Chartiable Fund Bids Commitments 2020/21
Charitable Fund Bid - General Fund Date Awarded Value Awarded Value Spent During19/20 Value Spent During20/21 Total Spend on Bid OustandingValue
Melissa Suite SensoryModulation Room 19/08/2020 1,054.00 1,090.75 1,090.75 (36.75)
Improvinginpatient staff rest andpatient activityfacilities within the Oleaster Centre 19/08/2020 2,485.99 2,551.20 2,551.20 (65.21)
Improving patient experience at The Juniper Centre_Magic Table 19/08/2020 14,400.00 14,400.00 14,400.00 -
ENHANCING CARE THROUGH DIGITAL SOLUTIONS AT HILLLIS LODGE 20/09/2020 3,725.40 2,964.05 2,964.05 761.35
Condolence cards for Families,Carers and Friends of our Service Users 20/09/2020 300.00 - 300.00
Virtual Coffee & Cake 01/12/2020 85.00 - 85.00
Ardenleigh Hospital library 24/11/2020 1,500.00 - 1,500.00
Charitable Funds Bid- Reaside and Ardenleigh- Sent on behalf of the Board 31/12/2020 200.00 - 200.00
Ardenleigh Hospital library-Additional for Furniture 20/01/2021 1,500.00 - 1,500.00
Hillis Gym(Pre Hillis Lodge Patient CampingExperience Bid-£2,340) 03/08/2020 3,000.00 2,878.20 2,878.20 121.80
- -
Total for 2020-21 Bids - General Fund 28,250.39 - 23,884.20 23,884.20 4,366.19
Charitable Fund Bid -NHS Charities Together Date Awarded Value Awarded Value Spent During19/20 Value Spent During20/21 Total Spend on Bid OustandingValue
Thankyou bags for colleagues duringCovid-19 crisis 08/04/2020 10,000.00 18,301.24 18,301.24 (8,301.24)
Thankyou bags for colleagues duringCovid-19 crisis -Additional Funding1 24/05/2020 7,800.00 - 7,800.00
Thankyou bags for colleagues duringCovid-19 crisis -Additional Funding2 01/12/2020 3,851.46 - 3,851.46
Tamarind_Centre-Cookingv COVID 24/04/2020 560.00 565.84 565.84 (5.84)
The Art of Giving- Helpthe NHS to staymotivated artwork 29/04/2020 1,140.00 1,140.00 1,140.00 -
Laurel Ward SensoryRoom 29/04/2020 1,896.08 1,805.17 1,805.17 90.91
Copingwith Lockdown Kits for CommunityService Users 04/05/2020 800.00 - 800.00
RecoveryCollege Online 18/05/2020 11,700.00 3,000.00 3,000.00 8,700.00
SensoryRoom -Newbridge House 25/05/2020 950.00 249.99 249.99 700.01
TrainingStaff in Psychological First Aid 18/06/2020 5,000.00 4,280.00 4,280.00 720.00
Arboreal Healingand Reflective Space 29/06/2020 1,600.00 591.99 591.99 1,008.01
RookeryGardens -Diningtable & Chairs for staff house & Laptopfor service users(To be act 01/07/2020 680.00 652.95 652.95 27.05
Severn(ICU)SensoryRoom 28/07/2020 3,500.00 - 3,500.00
Reaside Picnic Benches 28/07/2020 1,134.00 1,134.00 1,134.00 -
BarberryOutpatients Environment 04/08/2020 16,092.18 7,484.52 7,484.52 8,607.66
Therapeutic ARTsprogramme to support service users and staff duringCOVID restrictions 22/01/2021 40,480.00 5,280.00 5,280.00 35,200.00
- -
Total for 2020-21 Bids - NHS Charities Together 107,183.72 - 44,485.70 44,485.70 62,698.02

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

4. Structure, governance and management

Structure, governance and management

The corporate trustee fulfills its legal duty by ensuring that funds are spent in accordance with the objectives of each fund and by designating funds the Trustee respects the wishes of our generous donors to benefit patient care and advance the good health and welfare of patients, careers and staff.

The corporate trustee has paid due regard to the Charity Commission’s guidance on public benefit in deciding what activities the Charity should undertake.

The charitable funds available for spending are allocated to specialties within the NHS Foundation Trust’s directorate management structure. Each allocation is managed by use of a designated fund. For example there are charitable funds for each ward within our main hospitals and funds for specific mental health locality units.

The Chair and Non-Executive Directors of the Foundation Trust Board are appointed by the Council of Governors. The Chair and Non-executives then appoint the Chief Executive Officer. A committee consisting of the Chair, the Chief Executive Officer and other Non-Executive Directors appoint the Executive members of the Board. Members of the Foundation Trust Board and the charitable funds Committee are not individual trustees under charity law but act as agents on behalf of the corporate trustee.

The Charity has its own procedural guidance that acts as an induction pack for newly appointed members of the NHS Foundation Trust Board and Charitable Funds Committee. This pack provides information about the charity, including the governing document, the Charitable Funds Committee terms of reference, trustees’ annual report and accounts, budgets, policies and minutes, and information about trusteeship, including Charity Commission booklet CC3, The Essential Trustee .

Acting for the Corporate trustee, the Charitable Funds Committee is responsible for the overall management of the Charitable Fund. The Committee is required to:

The accounting records and the day-to-day administration of the funds are dealt with by the Finance Department located at Unit 1, B1, 50 Summerhill Road, Birmingham, B1 3RB.

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Risk Management

The major risks to which the Charity is exposed have been identified and considered. They have been reviewed and systems established to mitigate those risks. The most significant risks identified were possible losses from a fall in the value of the investments and the level of reserves available to mitigate the impact of such losses. There are procedures in place to review the investment policy and to ensure that both spending and firm financial commitments remain in line with income.

Income and expenditure is being monitored in total and is compared with the approved plan on a quarterly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserve.

5. Reference and administration details

Reference and administrative details

The Charity, registered number 1098659, was entered on the Central Register of Charities on the 21 July 2003. In October 2013 the Charity changed its registered name from Birmingham and Solihull Mental Health NHS Foundation Trust Charity to Caring Minds.

The Charity is governed in accordance with a Declaration of Trust dated 18 July 2003 as amended by a Supplemental Deed dated 1 July 2008.

Charitable funds received by the Charity are accepted, held and administered as funds and property held on trust for purposes relating to the health service in accordance with the National Health Service Act 1977 and the National Health Service and Community Care Act 1990 and these funds are held on trust by the corporate body.

Trustee

The Birmingham and Solihull Mental Health NHS Foundation Trust is the corporate trustee of the Charity governed by the law applicable to Trusts, principally the Trustee Act 2000 and the Charities Act 2011.

The NHS Trust Board devolved responsibility for the on-going management of funds to the Charitable Funds Sub-Committee which administers the funds on behalf of the corporate trustee. This committee was formed on 1 April 2003.

The names of those people who served as agents for the corporate trustee (during 2019/20 financial year), as permitted under regulation 16 of the NHS Trusts (Membership and Procedures) Regulations 1990, were as follows:

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Joy Warmington Non-Executive Director
Linda Cullen Chair of the charitable funds sub-committee
Roisin Fallon-Williams Chief Executive (Appointed 29/03/19)
Sue Davis Trust Chair (Resigned 30 November 2020)
Danielle Oum Trust Chair (Appointed 01 December 2020)
Susan Hartley Executive Director of Quality, Improvement and Patient Experience
(Resigned 31 March 2021)
Sarah Bloomfield Interim Director of Quality and Safety (Appointed 01 March 2021)
Hilary Grant Executive Medical Director
Richard Sollars Deputy Director of Finance
Louise Butler Head of Communications & Marketing
Dan Conway Deputy Company Secretary

Principal charitable fund adviser to the Board:

The Chief executive of the NHS Foundation Trust, who, under a scheme of delegated authority approved by the corporate trustee, has day to day responsibility for the management of the Charitable Fund and must approve, on behalf of the corporate trustee, all expenditure over £1,000 with an upper limit of £5,000 using their delegated authority. All expenditure over £5,000 must be approved by the Charitable Funds Sub-Committee.

Principal Office

The principal office for the Charity is:

Finance Department Unit 1 B1 50 Summerhill Road Birmingham B1 3RB

Principal Professional Advisers:

Independent Examiner

Karen Hanlan Independent Examiner Limited 12 Waterloo Close Wellesbourne CV35 9JG

Investment Fund Managers

Cazenove Capital Management (nee Schroder) 3[rd] Floor 100 Wood Street London, EC2V 7ER

Bankers

The Royal Bank of Scotland Plc Government Banking Services c/o RBS London Corporate Service Centre CPB Services 2nd Floor, 280 Bishopsgate, London, EC2M 4RB

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Partnership Working and Networks

Birmingham and Solihull Mental Health NHS Foundation Trust is the main beneficiary of the Charity and is a related party by virtue of being corporate trustee of the Charity. By working in partnership with the Trust, the charitable funds are used to best effect. When deciding upon the most beneficial way to use charitable funds, the corporate trustee has regard to the main activities, objectives, strategies and plans of the Trust.

The Sub-Committee encourages bidders to seek additional external funding partnerships with external agencies.

A big thank you

On behalf of the staff and patients who have benefited from improved services due to donations and legacies, the Corporate trustee would like to thank all patients and relatives and staff who have made charitable donations.

Approved on behalf of the Corporate trustee:

Linda Cullen

24[th] January 2022

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Statement of trustees’ responsibilities

The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the surplus or deficit incurred by the charity for that year. In preparing those financial statements the trustees are required to:

The trustees have overall responsibility for ensuring that the charity has an appropriate system of controls, financial and otherwise.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Independent examiner’s report to the Trustees of Birmingham and Solihull Mental Health NHS Foundation Trust General Charity

I report on the financial statements of Birmingham and Solihull Mental Health NHS Foundation Trust General Charity (‘the Charity’) for the year ended 31[st] March 2021 which are set out on pages 17 to 30.

Responsibilities and basis of report

As the Charity’s trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145 (5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Karen Hanlan, ACA Independent Examiner Limited, 12 Waterloo Close Wellesbourne, CV35 9JG

24[th ] January 2022

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Statement of financial activities

Unrestricted Funds Restricted Funds Total Funds Total Funds
2020/21 2020/21 2020/21 2019/20
Note £ £ £ £
Income and endownments from:
Donations and Legacies 1 12,030 225,895 237,925 18,019
Other trading activites 2 12,668 - 12,668 12,871
Investments 3 17,517 (13) 17,504 18,576
Total Income 42,215 225,882 268,097 49,466
Expenditure on:
Raising funds 4 4,393 - 4,393 4,185
Charitable Activities 5 41,749 52,323 94,072 50,580
Total Expenditure 46,142 52,323 98,465 54,765
Net (Expenditure) and net movement in funds
before investment (losses) (3,927) 173,559 169,632 (5,299)
Net (losses) on investment 13 71,784 - 71,784 (45,936)
Transfers between funds (2) 2 - -
Net movement in funds 67,855 173,561 241,416 (51,235)
Reconciliation of funds:
Total funds brought forward 327,921 74,634 402,555 453,790
Total funds carried forward 395,776 248,195 643,971 402,555

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Balance sheet

Balance sheet
Unrestricted Funds Restricted Funds Total Funds Total Funds
2020/21 2020/21 2020/21 2019/20
Note £ £ £ £
Fixed Assets:
Tangible assets 12 - - - 1,907
Investments 13 435,402 - 435,402 363,618
Total Fixed Assets 435,402 - 435,402 365,525
Current Assets:
Debtors 9 5,073 - 5,073 7,186
Cash held in investment portfolio 11 67,366 47,832 115,198 98,246
Cash at bank and in hand 11 104,776 244,849 349,625 113,998
Total Current Assets 177,215 292,681 469,896 219,430
Current Liabilities:
Ceditors: amounts falling due within one year 10 (216,841) (44,486) (261,327) (182,400)
Total Current Liabilities (216,841) (44,486) (261,327) (182,400)
Net Current (Liabilities)/Assets (39,626) 248,195 208,569 37,030
Total Assets Less Current Liabilities 395,776 248,195 643,971 402,555
Total Net Assets 395,776 248,195 643,971 402,555
The Funds of the Charity:
Restricted Income Funds 15 - 248,195 248,195 74,634
Unresticted income funds - -
- General Funds 15 311,494 - 311,494 241,859
- Designated Funds 15 84,282 - 84,282 86,062
Total Charity Funds 395,776 248,195 643,971 402,555

The accompanying accounting policies and notes form part of these financial statements.

Approved by the Trustees and signed on their behalf by:

Linda Cullen

24[th] January 2022

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Principal accounting policies

1. Basis of preparation

The financial statements have been prepared under the historic cost convention, with the exception of investments which are held at market value.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Updated 1 January 2019Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The Trust meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The trustees consider that there are no material uncertainties about the Charities ability to continue as a going concern. There are no material uncertainties affecting the current year’s accounts.

2. Fund structure

General accumulated funds are unrestricted funds available for general purposes and include funds designated for a particular purpose; the use of such funds remains at the discretion of the trustees.

Restricted funds are funds subject to conditions imposed by the donor or by specific terms of the appeal under which the funds are raised. The restrictive conditions are binding upon the Charity.

3. Income from donations and legacies

Income is recognised once the charity has entitlement to the funds, it is probable (more likely than not) that the income will be received and the monetary value can be measured with sufficient reliability.

Legacies are accounted for as income either upon receipt or where the receipt of the legacy is probable.

Receipt is probable when confirmation has been received from the representatives of the estate that probate has been granted. The executors have established that there are sufficient assets in the estate to pay the legacy and all conditions attached to the legacy have been fulfilled or are within the charity’s control.

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

4. Expenditure and irrecoverable VAT

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expense shown in the Statement of Financial Activities. Expenditure is recognised when there is a present legal or constructive obligation resulting from a past event. It is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement. The amount of the obligation can be measured or estimated reliably.

Irrecoverable VAT is charged against the category of expenditure for which it was incurred.

5. Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end.

6. Interest and investment income receivable

Bank interest and income from investments are included in the financial statements when receivable.

7. Investment gains and losses

Investment gains and losses include any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

8. Debtors

Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount.

9. Cash and cash equivalents

Cash at bank and in hand is held to meet the day to day running costs of the charity as they fall due.

10. Creditors

Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt.

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

11. Tangible Fixed Asset

Depreciation is provided at a rate calculated to write off the cost on a straight line basis over a period of less than the estimated useful life of the assets at the following rates:

Ford Galaxy (David Bromley House)

10 years

Fixed assets are capitalised depending on their value at the discretion of the trustees.

12. Taxation

As a registered charity no provision is considered necessary for taxation.

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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Notes to the financial statements

1. Income from Donations and Legacies

Donations from Individuals
Corporate Donations
Legacies
NHS Charities Together Donations
Total
Unrestricted Funds Restricted Funds Total Funds Total Funds
2020/21
2020/21
2020/21
2019/20
£
£
£
£
11,589
-
11,589
8,514
441
295
736
9,505
-
-
-
-
-
225,600
225,600
-
12,030
225,895
237,925
18,019
Donations from Individuals
Corporate Donations
Legacies
Total
Unrestricted Funds Restricted Funds Total Funds Total Funds
2019/20
2019/20
2019/20
2018/19
£
£
£
£
7,969
545
8,514
9,652
9,309
196
9,505
13,216
-
-
-
-
17,278
741
18,019
22,868

The proceeds from the sale of the log cabin £7,307 are included within corporate donations above.

2. Income from Other Trading Activities

Lottery Income
Fundraising Events
Total
Unrestricted Funds Restricted Funds Total Funds Total Funds
2020/21
2020/21
2020/21
2019/20
£
£
£
£
11,730
-
11,730
11,234
938
-
938
1,637
12,668
-
12,668
12,871
Lottery Income
Fundraising Events
Total
Unrestricted Funds Restricted Funds Total Funds Total Funds
2019/20
2019/20
2019/20
2018/19
£
£
£
£
11,234
-
11,234
11,721
1,637
-
1,637
3,019
12,871
-
12,871
14,740

22

Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

3. Investment Income

3. Investment Income
Interest
Dividends
Total
Unrestricted Funds Restricted Funds Total Funds Total Funds
2020/21
2020/21
2020/21
2019/20
£
£
£
£
(20)
(13)
(33)
863
17,537
-
17,537
17,713
17,517
(13)
17,504
18,576

The Negative interest values above relate to release of accruals from previous year end, Due to COVID-19 Pandemic the interest rates on our bank accounts where reduced so that we are no longer receiving any interest on our accounts.

Interest
Dividends
Total
Unrestricted Funds Restricted Funds Total Funds Total Funds
2019/20
2019/20
2019/20
2018/19
£
£
£
£
741
122
863
567
17,713
-
17,713
17,289
18,454
122
18,576
17,856
4. Expenditure on raising funds
Lottery Payouts and license fees
Fundraising events
Domain Name fees
Investment Managers Fee
Total
Unrestricted Funds Restricted Funds Total Funds Total Funds
2020/21
2020/21
2020/21
2019/20
£
£
£
£
2,920
-
2,920
3,050
835
-
835
535
53
-
53
-
585
-
585
600
4,393
-
4,393
4,185
Lottery Payouts and license fees
Fundraising events
Investment Managers Fee
Total
Unrestricted Funds Restricted Funds Total Funds Total Funds
2019/20
2019/20
2019/20
2018/19
£
£
£
£
3,050
-
3,050
3,538
535
-
535
211
600
-
600
586
4,185
-
4,185
4,335

23

Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

5. Expenditure on Charitable Activities

Staff education and welfare
Patient education and welfare
Depreciation of charitable assets
Support costs :
- Administration Fees
- Independent Examiners fee
- Bank charges
- Bad Debt Write Off
Total
Unrestricted Funds Restricted Funds Total Funds Total Funds
2020/21
2020/21
2020/21
2019/20
£
£
£
£
250
22,581
22,831
-
28,002
21,449
49,451
36,087
-
1,908
1,908
1,908
-
-
9,882
6,385
16,267
11,280
1,000
-
1,000
1,000
302
-
302
305
2,313
-
2,313
-
41,749
52,323
94,072
50,580
Staff education and welfare
Patient education and welfare
Depreciation of charitable assets
Support costs :
- Administration Fees
- Independent Examiners fee
- Bank charges
Total
Unrestricted Funds Restricted Funds Total Funds Total Funds
2019/20
2019/20
2019/20
2018/19
£
£
£
£
-
-
-
-
35,769
318
36,087
38,325
-
1,908
1,908
1,908
-
-
9,120
2,160
11,280
11,787
1,000
1,000
1,000
305
305
306
46,194
4,386
50,580
53,326

6. Trustees’ remuneration, benefits and expenses

The charity’s trustees give their time freely and receive no remuneration for the work that they undertake as trustees. No expenses were reimbursed to any trustee.

7. Analysis of staff costs

The charity employed no staff during the year (2019/20: None).

8. Independent Examiner's remuneration

The independent Examiner’s remuneration of £1,000 (2019/20: £1,000) related solely to the Independent Examination with no other additional work being undertaken.

24

Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

9. Debtors

Other Debtors 2020/21
2019/20
£
£
5,073
7,186
10. Creditors: amounts falling due within one year
Accruals: Amounts owed to BSMHFT 2020/21
2019/20
£
£
261,327
182,400
11. Cash and Cash Equivalents
Cash held in investment portfolio
Cash at bank and in hand
Total
2020/21
2019/20
£
£
115,198
98,246
349,625
113,998
464,823
212,244

12. Tangible Assets

Cost
At beginning of year
Additions
Disposals
At end of the Year
Depreciation
At beginning of year
Charge for the year
Disposals
At end of the Year
Net Book Value
At 1 April 2020
At 31 March 2021
Log Cabin Ford Galaxy
Total
£
£
£
-
19,078
19,078
-
-
-
-
-
-
-
19,078
19,078
-
17,171
17,171
-
1,907
1,907
-
-
-
-
19,078
19,078
-
1,907
1,907
-
-
-

25

Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

13. Investment Asset

Movement in fixed asset investment
Market Value at beginning of the year
Less: Disposal Proceeds
Less: Net Loss on Revaluation
Market Value at end of the year
Historic Cost at end of the year
Fixed asset investment by type
Schroder Charity Multi-Asset Fund (Income Units)
Total Listed Investment
Cash held in investment portfolio
Total
Investment is held at market value
2020/21
2019/20
£
£
363,618
409,554
71,784
(45,936)
435,402
363,618
332,618
332,618
2020/21
2019/20
£
£
435,402
363,618
435,402
363,618
115,198
98,246
550,600
461,864

14. Related Party Transactions

As stated in the Trustees Report all funds are held and administered by the Charity for the benefit of the Birmingham and Solihull Mental Health NHS Foundation Trust (‘the Trust’) which is the Corporate Trustee. As such all grants and donations are made to the various departments within the Trust and are not treated as related party transactions. There were no further transactions with related parties in the year (2019/20: None).

26

Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

15. Analysis of Funds

Analysis of Funds 2020/21
Restricted Funds
Norman Imlah Day Centre
B'ham Working Age Dementia Service
Little Bromwich Centre
David Bromley House
Hertford House
Ward 10 Solihull (Inc Solihull STEPS)
Highcroft / Northcroft
Sycamore Patient Fund
Gospel Choir
East AOT Team Fund
Chamomile Mother & Baby Unit
Endeavour Court & Hse, George Ward Eden Unit
Grove Avenue
Melissa Suite
Caffra Suite Fund
DBH - Ford Galaxy
Admiral Nursing
Birmingham Healthly Minds
Personality Disorder-Staff Awareness
David Bromley & Dan Mooney House
Dan Mooney House
Solihull Assertive Outreach
NHS Charities Together
NHS Charities Together - UHB
Total Restricted Funds
Unrestricted Funds
General Funds
Designated Funds
Total Unrestricted Funds
Total Funds
Balance
B/FWD
Income
Expediture Transfers Investment
Gains/(Losses)
Balance
C/FWD
£
£
£
£
£
£
1,006
-
(25)
981
3,071
-
(77)
2,994
574
-
(14)
560
1,004
-
(25)
979
2,105
-
(53)
2,052
2,799
-
(70)
2,729
47,082
(2)
(1,181)
45,899
-
-
-
-
89
-
(2)
87
1,192
-
(30)
1,162
1,456
-
(36)
1,420
297
-
(8)
289
46
-
(1)
45
90
-
(2)
88
100
-
(3)
97
1,450
-
(1,452)
2
-
296
258
(14)
540
466
-
(12)
454
531
-
(13)
518
9,520
-
(239)
9,281
950
-
(24)
926
510
35
(14)
531
-
165,594
(49,028)
116,566
-
59,997
-
59,997
74,634
225,882
(52,323)
2
-
248,195
241,859
41,662
(43,809)
(2)
71,784
311,494
86,062
553
(2,333)
84,282
327,921
42,215
(46,142)
(2)
71,784
395,776
402,555
268,097
(98,465)
-
71,784
643,971

27

Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Purpose of Funds

Fund Purpose
Norman Imlah Day Centre To provide rehabilitation, educational and social activites only for the
patients of the Norman Imlah day centre
B'ham Working Age Dementia Service To promote the wellbeing of the older adult client group.
Little Bromwich Centre To benefit the service users and staff of the Little Bromwich Centre
only.
David Bromley House The balance of the fund is for the benefit of all residents at David
Bromley House only.
Hertford House To benefit thepatients of Hertford House only.
Ward 10 Solihull Hospital To benefit the patients of Birmingham and Solihull Mental Health
Foundation Trust within the Solihull area only.
STEPS To provide activities recreational and entertainment for day hospital
patients
Highcroft/Northcroft To benefit the service user of Highcroft/Northcroft only.
Sycamore Patient Fund To benefit the service users of Sycamore ward at the tamarind centre.
Gospel Choir To benefit the BSMHFT Gospel Choir
East AOT Team Fund To benefit the service users of East AOT team.
Chamomile Mother & BabyUnit To benefit the service users of Chamomile Unit
Endeavour Court & Hse, George Ward Eden Unit To benefit the service users of Endeavour Court & House, George ward
and eden unit
Grove Avenue To benefit the service users of Grove Avenue
Melissa Suite To benefit the service users of Melissa Suite
Caffra Suite Fund To benefit the service users of Caffra Suite
DBH - Ford Galaxy To benefit the service users of David BromleyHouse
Admiral Nursing To benefit the service users of Solihull Admiral Nurses service
Birmingham HealthlyMinds To Benefit the service users of the Birminhgam HealthlyMinds service
PersonalityDisorder-Staff Awareness To aid staff awareness in realtion topersonalitydisorders
David Bromley& Dan MooneyHouse To Benefit the service users of Dan Mooneyand Davind BromleyHse
Dan MooneyHouse To benefit the service users of Dan MooneyHse
Solihull Assertive Outreach To benefit the service users of Solihull Aseertive Outreach
NHS Charities Together Toprovide support duringCOVID-19
NHS Charities Together - UHB Toprovide support duringCOVID-19

28

Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

Analysis of Funds 2019/20
Restricted Funds
Norman Imlah Day Centre
B'ham Working Age Dementia Service
Little Bromwich Centre
David Bromley House
Hertford House
Ward 10 Solihull (Inc Solihull STEPS)
Highcroft / Northcroft
Sycamore Patient Fund
Gospel Choir
East AOT Team Fund
Chamomile Mother & Baby Unit
Endeavour Court & Hse, George Ward Eden Unit
Grove Avenue
Melissa Suite
Caffra Suite Fund
DBH - Ford Galaxy
Admiral Nursing
Birmingham Healthly Minds
Personality Disorder-Staff Awareness
David Bromley & Dan Mooney House
Dan Mooney House
Solihull Assertive Outreach
Total Restricted Funds
Unrestricted Funds
General Funds
Designated Funds
Total Unrestricted Funds
Total Funds
Balance
B/FWD
Income Expediture Transfers Investment
Gains/(Losses)
Balance
C/FWD
£
£
£
£
£
£
1,033
2
(29)
1,006
3,155
5
(89)
3,071
779
1
(206)
574
1,031
2
(29)
1,004
2,163
3
(61)
2,105
2,875
5
(81)
2,799
48,368
77
(1,363)
47,082
128
-
(128)
-
92
-
(3)
89
1,224
2
(34)
1,192
1,496
2
(42)
1,456
306
-
(9)
297
47
-
(1)
46
93
-
(3)
90
103
-
(3)
100
3,398
2
(1,950)
1,450
88
217
(9)
296
478
1
(13)
466
545
1
(15)
531
9,779
16
(275)
9,520
976
2
(28)
950
-
525
(15)
510
78,157
863
(4,386)
-
-
74,634
295,937
38,987
(47,129)
(45,936)
241,859
79,696
9,616
(3,250)
86,062
375,633
48,603
(50,379)
-
(45,936)
327,921
453,790
49,466
(54,765)
-
(45,936)
402,555

29

Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2021

16. Comparative 2019/20 SOFA

16. Comparative 2019/20 SOFA
Unrestricted Funds Restricted Funds Total Funds Total Funds
2019/20 2019/20 2019/20 2018/19
Note £ £ £ £
Income and endownments from:
Donations and Legacies 1 17,278 741 18,019 22,868
Other trading activites 2 12,871 - 12,871 14,740
Investments 3 18,454 122 18,576 17,856
Total Income 48,603 863 49,466 55,464
Expenditure on:
Raising funds 4 4,185 - 4,185 4,335
Charitable Activities 5 46,194 4,386 50,580 53,326
Total Expenditure 50,379 4,386 54,765 57,661
Net (Expenditure) and net movement in funds
before investment (losses) (1,776) (3,523) (5,299) (2,197)
Net (losses) on investment 13 (45,936) - (45,936) (682)
Net movement in funds (47,712) (3,523) (51,235) (2,879)
Reconciliation of funds:
Total funds brought forward 375,633 78,157 453,790 456,669
Total funds carried forward 327,921 74,634 402,555 453,790

30