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 2023
Registered Charity number 1098659
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
| Index | |
|---|---|
| Page | |
| Report of the Trustees | 3-17 |
| Statement of Trustees Responsibilities | 18 |
| Report of the Independent Examiner | 19 |
| Statement of Financial Activities | 20 |
| Balance Sheet | 21 |
| Principle accounting policies | 22-24 |
| Notes to the financial statements | 25-33 |
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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 2023.
The Charity’s annual report and accounts for the year ended 31 March 2023 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: Monica Shafiq Non-Executive Director (Appointed 3 January 2023, Caring Minds Chair from February 2023) Roisin Fallon-Williams Chief Executive Phil Gayle Trust Chair (Appointed 1 November 2022, Non-Executive Director prior) David Tomlinson Executive Director of Finance Sarah Bloomfield Executive Director of Quality and Safety Steve Forsyth Interim Chief Nurse (Appointed 17 October 2022) Vanessa Devlin Executive Director of Operations Dr Fabida Aria Executive Medical Director (Appointed 1 August 2022) Patrick Nyarumbu Executive Director of Strategy, People and Partnerships Dr Linda Cullen Non-Executive Director (Caring Minds Chair to August 2021) Winston Weir Non-Executive Director (Caring Minds Chair to January 2023) Anne Baines Non-Executive Director Bal Claire Non-Executive Director (Appointed 3 January 2023) Danielle Oum Trust Chair (Resigned 31 October 2022) Dr Hilary Grant Executive Medical Director (Resigned 30 June 2022) Prof Russell Beale Non-Executive Director (Resigned 31 January 2023) Gianjeet Hunjan Non-Executive Director (Resigned 31 July 2022)
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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 wards 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 were and still are concerned how the pandemic would have affected 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 over £200k to Caring Minds so far, and we hope to receive a further grants/funding in coming years.
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 2023
Some of our Charitable Activities during 2022/2023
Support of a local book launch at the Uffculme Centre
Caring Minds were able to fund a small book launch and copies of the book to help celebrate the success of one of our experts by experience, who has written a book based on his own journey and experience with mental health. It is hoped the book will be beneficial to people in secure care or in the community as well as staff. The book is based on the writer’s recovery.
It is a powerful story talking about a long history from his home country and here in the UK and what led to his mental breakdown. The story also explains the upheaval that Somalis were subjected to due to conflict and war and how that impacted on their entire livelihood as a nation both at home and abroad. The launch enabled colleagues and experts by experience to come together to celebrate and promote the book
A Garden of Reflection and a Green Gym at Moseley Hall Hospital, which is home to our Juniper site
Caring Minds have worked together with Birmingham Community Hospital Charities to transform a space at Mosley Hall, that will offer a place of calm and reflection for our colleagues and friends, the area will include seating, a sculpture to reflect hope and togetherness. There will be opportunities for staff, service users and those who wish to add a special plaque of thanks or memory to the 3 curved walls around the sculpture. We are hopeful this garden will be a place for our colleagues and those within our service to find moments peace and respite.
The Green Gym
Caring Minds and Birmingham Community Health Care charities further funded the new Green Gym at the Mosely Hall Site. The gym will provide an outdoor space for staff and service users to access gym equipment, this can then be used before and after work and on their breaks.
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
This facility will offer a safe space for colleagues and service users to spend time working towards fitness goals, and a place they can take time for their physical and mental wellbeing.
Staff Wellbeing sports tournament
The charity funded a staff wellbeing day, where colleagues were invited to take part in a trust wide wellbeing event, that welcomed football and netball players alike to participate in an organised tournament. The main drive for the event was staff wellbeing, a chance for staff to come together and have some fun, as well as getting a bit competitive in trying to win the soughtafter shield
As well as the sports tournament, there was opportunity for family and friends to join in the fun at the family inspired day, with games for the kids, big and small! and some delicious food for all to enjoy at the club house. The sun was shining, but it was the atmosphere that created the most warmth that day, we hope to make this event another day to look forward to, with more teams and players next year.
Ardenleigh Art Exhibition
Caring Minds provided funding for resources and material to facilitate this exhibition. 140 art pieces were collected as part of a summer art exhibition held at Ardenleigh. The former magnolia corridors at the centre have now been transformed into a colourful and meaningful array of artwork thanks to the recent project led by Deborah Tomlin-Taylor, our Senior Arts Psychotherapist.
Art can be a powerful form of communication and self-expression for individuals who find it difficult to put their feelings into words. Participants were given four weeks to create a piece of art that they could proudly exhibit. Submissions displayed a variety of themes exploring life,
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
recovery and identify, all through different mediums such as paint, sculpture, crochet, or photography.
Holte School
Pupils in Year 9 from Holte School, Lozells, Birmingham, enjoyed raising money for Caring Minds for the second year in a row, raising an impressive £700.00
The children and staff worked together to achieve their target by selling cakes and samosas, organising a treasure hunt, making and selling bookmarks and keyrings and selling other stationary, lots of sports challenges, raffles and the ever popular name the bear competition Catherine Allen-Smith, Year 9 Manager shared this with us,
‘We have lots of pupils in our school who suffer with Mental Health, so we decided to raise money for a local mental health charity (Caring Minds) this has meant a great deal to us as a school and community. We will continue to raise money for Caring Minds next term. I have great staff in my team who work with myself and the pupils to make our charity week work well’
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
Enhanced Animal Therapy CAMHS
Caring Minds were able to fund Enhanced Animal Therapy for Young people in secure care. Many service users have not had opportunities to go on educational trips either with family or school to locations such as zoos or nature centres.
The funding enabled visits from specialist therapy Alpacas trained to support young people with mental health difficulties and other challenges. This was identified as a highlight of their time at Ardenleigh as it Supported them to access a meaningful therapeutic resource, supported them to replicate a normal childhood experience, and was noted to improve quality of life and has provided education to the young people about different animals and their care
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. Our Charity Manager commenced in March 2022. We will also be expanding the Charity Team and are looking to recruit to an Events and Engagement Officer during 2023/2024.
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.
Caring Minds will also be working closely alongside NHS Charities Together even after the main support during the COVID-19 Pandemic as they are still allocating funds for various bids/resources/developments to ensure Trusts are supported accordingly.
The Charity now has its own web page on the Foundation Trust’s internet https://www.bsmhft.nhs.uk/caringminds/ and intranet site and has opened avenues for donors to make donations online and via regular giving (staff lottery).
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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 redesignated 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 £54,589 compared to £46,384 in the previous year. The graph below shows the areas from which this income was received.
Donations and legacies (£21,645) – 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.
- Gifts from Individuals (£6,385) there were a total of 64 donations from individuals during the year with an average donation value of £99.77.
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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Gifts from Companies (£12,087) there were a total of 7 donations from companies during the year with an average donation value of £1,726.69.
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Legacies (£3,174) we received a total 3 legacy donations during the year.
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NHS Charities Together Donations (£0) we received no further donations from NHS Charities Together during the year.
Other Trading activities (£10,807) – 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 £10,129 and £678 from fundraising events.
Investments (£22,137) – the main source of income received from our investment are in the form of dividend payments received on a quarterly basis this totaled £18,233 during the year.
Expenditure
Total expenditure by the Charity was £134,405 compared to £196,306 in the previous year. The graph below shows how this money was spent.
Our expenditure is spread across a number of funds and projects.
We spent £77,807 on charitable activities and £56,598 on raising funds. The main area of expenditure within these categories in year was:
- £57,375 spent on staff and patient welfare.
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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£52,381 spent on a fundraising manager.
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£18,530 spent on administration fee from BSMHFT which is a recharge from the Trust’s Finance and Communications department for administration of the funds.
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£3,250 spent on lottery payouts and license fees.
At 31 March 2023 restricted funds of £104,448 remain to be spent, designated funds total £79,213 and general funds available for allocation to specific projects total £209,499.
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 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 2022-23 the fund realised dividends of £18,233 It also has recognised unrealised market losses of £36,536. At the balance sheet date the fund was worth £81,711 more than the initial investment. The market value of the fund at the year-end is £414,329.
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 believe that all income donations should be spent in line with donors’ wishes and within reasonable timescales. In order to ascertain the level of reserves to be held, the Trustees will continue to review the level of funds held and the reliability of each source of income on a regular basis.
Expenditure plans are prepared when appropriate to ensure that reserves are held to meet the needs of the Charity now and for the forthcoming years.
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
The charity has conducted 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.
As we now have a Charity Manager in the role one of their priorities will be meeting regularly with the Fund managers across the clinical and corporate divisions to identify areas in which funds can be spent to make a difference for patients, carers and staff.
The trustees have agreed to an annual expenditure target of £50,000-£100,000 funds which aims to achieve a forward looking approach whereby reserves are held based on a year’s future spend. It is proposed that the reserves will comprise cash in the Charity’s current account and cash held with Cazenove.
The reserves held by the Charity are currently therefore in line with the agreed expenditure policy. This will be reviewed as the strategy and unique selling point (USP) of Caring Minds is further developed. There are plans to add an additional resource for the Charity Manager with the aim of growing the charity even further and with this anticipated growth our reserves policy will be under review periodically.
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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Does the bid fall into one of the predetermined ‘charitable’ categories
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Patient Welfare and Amenities
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Staff Welfare and Amenities
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Research
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How will this benefit patients/staff? – How this benefits patients/staff and is covered in one of the above categories?
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What are the consequences of this bid not being successful? – What circumstances would prevail if this bid wasn’t approved, would it have a knock on effect on service, will patients/staff morale be effected?
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Has alternative funding been sought? – has mainstream funding been reviewed, has a capital bid been submitted, have alternative charitable funds been sought?
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Is the bid value for money?
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Has a full breakdown of funding required been provided?
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Is the bid self-sustainable or is recurrent funding required?
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
Notable awards (£2,500 and above) set aside from the general fund during the 2022/23 were:
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A sum of over £10k was designated in 2022/23 for International Nurses’ Day held on the 12[th] May 2022. This was to support various events and activities across various Trust sites to help celebrate International Nurses’ Day.
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A sum of £5,550 was designated in 2022/23 for the Laurel Ward Gym bid. This was to fund the revamp of the Laurel ward gym at Tamarind. A joint bid between service users and staff to help purchase some new equipment.
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A sum of £3,042 was designated in 2022/23 for the Hertford House ward activities. This was to fund the purchase of various recreational and entertaining activities for service users residing at the site.
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A sum of £5,850 was designated in 2022/23 for enhancing a safe space for Prisoners and staff alike to attend training sessions and or support, consultation or focus groups. To maintain and promote the wellbeing of Prisoners and staff alike. You need to be in a good place yourself (mentally and physically) to offer interventions and fully support others.
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A sum of £5,000 was designated in 2022/23 to support the BSMHFT LGBTQ network and Birmingham Pride.
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A sum of £9,220 was designated in 2022/23 for the Yoga provision bid. This was to support the provision of Yoga sessions for all colleagues within BSMHFT.
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A sum of £5,347 was designated in 2022/23 to continue the further support of EMIN COVID-19. Based on the successful recruitment, and positive preliminary findings from Phase 1 of EMIN COVID-19 the plan is to open this research project to all staff groups across BSMHFT. This will provide significant further insights into staff experiences of working during the height of the pandemic. We are therefore proposing ‘Phase 2’ of the project, which includes conducting interviews with a broader range of BSMHT staff, with the view that findings will contribute to staff wellbeing and workforce initiatives within the organization.
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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, carers 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:
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Control, manage and monitor the use of the fund’s resources
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Provide support, guidance and encouragement for all its income raising activities whilst managing and monitoring the receipt of all income.
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Ensure that ‘best practice’ is followed in the conduct of all its affairs fulfilling all of its legal responsibilities.
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Ensure that the approved Investment Policy approved by the NHS Trust Board as Corporate trustee is adhered to and that performance is continually reviewed whilst being aware of ethical considerations.
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Keep the Trust Board informed on the activity, performance and risks of the Charity.
The accounting records and the day-to-day administration of the funds are dealt with by the Finance Department located at Uffculme Centre,52 Queens bridge Road, Birmingham, B13 8QY.
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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 2022/23 financial year), as permitted under regulation 16 of the NHS Trusts (Membership and Procedures) Regulations 1990, were as follows:
Monica Shafiq Non-Executive Director (Appointed 3 January 2023, Caring Minds Chair from February 2023)
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
Patrick Nyarumbu Executive Director of Strategy, People and Partnerships (Appointed 02 November 2020) Dr Linda Cullen Non-Executive Director (Caring Minds Chair to August 2021) Winston Weir Non-Executive Director (Caring Minds Chair January 2023) Richard Sollars Deputy Director of Finance Jasmine Martin Head of Financial Services Tim Hamilton Associate Director of Louise John Charity Manager (Appointed 7 March 2022) Hannah Sullivan Deputy Company Secretary Danielle Oum Trust Chair (Resigned 31 October 2022) Dr Hilary Grant Executive Medical Director (Resigned 31 March 2022) Gianjeet Hunjan Non-Executive Director (Resigned 31 July 2022)
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. The current Scheme of Delegation is being reviewed and will be updated in 2023/2024.
Principal Office
The principal office for the Charity is:
Finance Department Uffculme Centre 52 Queensbridge Road Birmingham B13 8QY
Principal Professional Advisers:
Independent Examiner Investment Fund Managers Karen Hanlan Cazenove Capital Management (nee Schroder) Independent Examiner Limited 3[rd] Floor 1 Saracen Close 100 Wood Street Ettington London, EC2V 7ER CV37 7SZ
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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
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:
Monica Shafiq
29[th ] January 2024
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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:
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select suitable accounting policies and then apply them consistently;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to exist.
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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the charity is operating efficiently and effectively;
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its assets are safeguarded against unauthorised use or disposition;
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proper records are maintained and financial information used within the charity or for publication is reliable;
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the charity complies with relevant laws and regulations.
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
Independent examiner’s report to the Trustees of Birmingham and Solihull Mental Health NHS Foundation Trust General Charity
I report to the trustees on my examination of the financial statements of Birmingham and Solihull Mental Health NHS Foundation Trust General Charity (‘the Charity’) for the year ended 31[st] March 2023 which are set out on pages 20 to 33.
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:
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1) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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2) the accounts do not accord with those records; or
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3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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, 1 Saracen Close Ettington, CV37 7SZ
19[th] February 2024
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
Statement of financial activities
| Note Income and endownments from: Donations and Legacies 1 Other trading activites 2 Investments 3 Total Income Expenditure on: Raising funds 4 Charitable Activities 5 Total Expenditure Net (Expenditure) / Income before investment gains Net gains on investment 13 Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Funds Restricted Funds Total Funds Total Funds 2022/23 2022/23 2022/23 2021/22 £ £ £ £ 11,870 9,775 21,645 16,061 10,807 - 10,807 12,340 21,776 361 22,137 17,983 |
|---|---|
| 44,453 10,136 54,589 46,384 |
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| 56,598 - 56,598 6,991 71,596 6,211 77,807 189,315 |
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| 128,194 6,211 134,405 196,306 |
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| (83,741) 3,925 (79,816) (149,922) |
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| (36,536) - (36,536) 15,463 3 (3) - - |
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| (120,274) 3,922 (116,352) (134,459) |
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| 408,986 100,526 509,512 643,971 |
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| 288,712 104,448 393,160 509,512 |
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 2023
Balance sheet
| Note Fixed Assets: Tangible assets 12 Investments 13 Total Fixed Assets Current Assets: Debtors 9 Cash held in investment portfolio 11 Cash at bank and in hand 11 Total Current Assets Current Liabilities: Ceditors: amounts falling due within one year 10 Total Current Liabilities Net Current (Liabilities)/Assets Total Assets Less Current Liabilities Total Net Assets The Funds of the Charity: Restricted Income Funds 15 Unresticted income funds - General Funds 15 - Designated Funds 15 Total Charity Funds |
Unrestricted Funds Restricted Funds Total Funds Total Funds 2022/23 2022/23 2022/23 2021/22 £ £ £ £ - - - - 414,329 - 414,329 450,865 |
|---|---|
| 414,329 - 414,329 450,865 |
|
| 500 - 500 500 104,721 47,832 152,553 132,394 (93,996) 106,358 12,362 118,269 |
|
| 11,225 154,190 165,415 251,163 |
|
| (136,842) (49,742) (186,584) (192,516) |
|
| (136,842) (49,742) (186,584) (192,516) |
|
| (125,617) 104,448 (21,169) 58,647 |
|
| 288,712 104,448 393,160 509,512 |
|
| 288,712 104,448 393,160 509,512 |
|
| - 104,448 104,448 100,526 - - 209,499 - 209,499 326,454 79,213 - 79,213 82,532 |
|
| 288,712 104,448 393,160 509,512 |
The accompanying accounting policies and notes form part of these financial statements.
Approved by the Trustees and signed on their behalf by:
Monica Shafiq
29[th] January 2024
21
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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.
22
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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.
23
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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.
24
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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 2022/23 2022/23 2022/23 2021/22 £ £ £ £ 4,384 2,000 6,384 9,674 4,312 7,775 12,087 6,387 3,174 - 3,174 - - - - - |
|---|---|
| 11,870 9,775 21,645 16,061 |
|
| Donations from Individuals Corporate Donations Legacies NHS Charities Together Donations Total |
Unrestricted Funds Restricted Funds Total Funds Total Funds 2021/22 2021/22 2021/22 2020/21 £ £ £ £ 5,649 4,025 9,674 11,589 5,666 721 6,387 736 - - - - - - - 225,600 |
| 11,315 4,746 16,061 237,925 |
2. Income from Other Trading Activities
| Lottery Income Fundraising Events Total |
Unrestricted Funds Restricted Funds Total Funds Total Funds 2022/23 2022/23 2022/23 2021/22 £ £ £ £ 10,129 - 10,129 10,993 678 - 678 1,347 |
|---|---|
| 10,807 - 10,807 12,340 |
|
| Lottery Income Fundraising Events Total |
Unrestricted Funds Restricted Funds Total Funds Total Funds 2021/22 2021/22 2021/22 2020/21 £ £ £ £ 10,993 - 10,993 11,730 1,347 - 1,347 938 |
| 12,340 - 12,340 12,668 |
25
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
3. Investment Income
| 3. Investment Income | |
|---|---|
| Interest Dividends Total |
Unrestricted Funds Restricted Funds Total Funds Total Funds 2022/23 2022/23 2022/23 2021/22 £ £ £ £ 3,543 361 3,904 179 18,233 - 18,233 17,804 |
| 21,776 361 22,137 17,983 |
|
| Interest Dividends Total |
Unrestricted Funds Restricted Funds Total Funds Total Funds 2021/22 2021/22 2021/22 2020/21 £ £ £ £ 147 32 179 (33) 17,804 - 17,804 17,537 |
| 17,951 32 17,983 17,504 |
|
| 4. Expenditure on raising funds | |
| Fundraising Manager Lottery Payouts and license fees Fundraising events Domain Name fees Just Giving.com Fees Investment Managers Fee Total |
Unrestricted Funds Restricted Funds Total Funds Total Funds 2022/23 2022/23 2022/23 2021/22 £ £ £ £ 52,381 - 52,381 3,349 3,250 - 3,250 3,020 204 - 204 - - - - - 144 - 144 - 619 - 619 622 |
| 56,598 - 56,598 6,991 |
|
| Fundraising Manager Lottery Payouts and license fees Fundraising events Domain Name fees Investment Managers Fee Total |
Unrestricted Funds Restricted Funds Total Funds Total Funds 2021/22 2021/22 2021/22 2020/21 £ £ £ £ 3,349 - 3,349 - 3,020 - 3,020 2,920 - - - 835 - - - 53 622 - 622 585 |
| 6,991 - 6,991 4,393 |
26
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
5. Expenditure on Charitable Activities
| Unrestricted Funds | Unrestricted Funds | Restricted Funds | Restricted Funds | Total Funds | Total Funds | |
|---|---|---|---|---|---|---|
| 2022/23 | 2022/23 | 2022/23 | 2021/22 | |||
| £ | £ | £ | £ | |||
| Staff education and welfare | 21,320 | - | 21,320 | 26,175 | ||
| Patient education and welfare | 34,847 | 1,208 | 36,055 | 144,147 | ||
| Depreciation of charitable assets | - | - | - | - | ||
| Support costs : | - | - | ||||
| - Administration Fees | 13,527 | 5,003 | 18,530 | 17,690 | ||
| - Independent Examiners fee | 1,600 | - | 1,600 | 1,000 | ||
| - Bank charges | 302 | - | 302 | 303 | ||
| - Bad Debt Write Off | - | - | - | - | ||
| Total | 71,596 | 6,211 | 77,807 | 189,315 |
| Unrestricted Funds | Unrestricted Funds | Restricted Funds | Total Funds | Total Funds | |
|---|---|---|---|---|---|
| 2021/22 | 2021/22 | 2021/22 | 2020/21 | ||
| £ | £ | £ | £ | ||
| Staff education and welfare | 250 | 25,925 | 26,175 | 22,831 | |
| Patient education and welfare | 21,192 | 122,955 | 144,147 | 49,451 | |
| Depreciation of charitable assets | - | - | - | 1,908 | |
| Support costs : | - | - | |||
| - Administration Fees | 14,140 | 3,550 | 17,690 | 16,267 | |
| - Independent Examiners fee | 1,000 | - | 1,000 | 1,000 | |
| - Bank charges | 303 | - | 303 | 302 | |
| - Bad Debt Write Off | - | - | - | 2,313 | |
| Total | 36,885 | 152,430 | 189,315 | 94,072 |
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 one staff member during the year £52,381 (2021/22: £3,349 commenced March 2022).
27
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
8. Independent Examiner's remuneration
The independent Examiner’s remuneration of £1,300 (2021/22: £1,300) related solely to the Independent Examination with no other additional work being undertaken.
9. Debtors
| Other Debtors | 2022/23 2021/22 £ £ 500 500 |
|---|---|
| 10. Creditors: amounts falling due within one year | |
| Accruals: Amounts owed to BSMHFT | 2022/23 2021/22 £ £ 186,584 192,516 |
| 11. Cash and Cash Equivalents | |
| Cash held in investment portfolio Cash at bank and in hand Total |
2022/23 2021/22 £ £ 152,553 132,394 12,362 118,269 |
| 164,915 250,663 |
|
| 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 2022 At 31 March 2023 |
Log Cabin Ford Galaxy Total £ £ £ - 19,078 19,078 - - - - - - |
|---|---|
| - 19,078 19,078 |
|
| - 19,078 19,078 - - - - - - |
|
| - 19,078 19,078 |
|
| - - - |
|
| - - - |
28
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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 |
2022/23 2021/22 £ £ 450,865 435,402 (36,536) 15,463 |
|---|---|
| 414,329 450,865 |
|
| 332,618 332,618 |
|
| 2022/23 2021/22 £ £ 414,329 450,865 |
|
| 414,329 450,865 |
|
| 152,553 132,394 |
|
| 566,882 583,259 |
|
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 (2021/22: None).
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Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
15. Analysis of Funds
| Analysis of Funds 2022/23 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 Gospel Choir East AOT Team Fund Chamomile Mother & Baby Unit Endeavour Court & Hse, George Ward Eden Unit Grove Avenue Melissa Suite Caffra Suite Fund 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 £ £ £ £ £ £ 947 3 (43) - 907 2,892 10 (133) - 2,769 540 2 (90) (1) 451 945 2,010 (136) 1 2,820 1,983 7 (91) (1) 1,898 2,635 9 (121) - 2,523 44,349 147 (2,034) - 42,462 84 - (4) - 80 1,122 4 (51) - 1,075 2,463 8 (113) - 2,358 282 1 (13) - 270 43 - (2) - 41 85 - (4) - 81 94 - (4) - 90 548 2 (25) - 525 1,009 3 (46) - 966 500 2 (23) - 479 9,497 28 (1,302) 1 8,224 895 3 (41) - 857 1,481 5 (68) - 1,418 28,132 92 (1,511) - 26,713 - 7,800 (356) (3) 7,441 |
|---|---|
| 100,526 10,136 (6,211) (3) - 104,448 326,454 43,728 (124,150) 3 (36,536) 209,499 82,532 725 (4,044) 79,213 |
|
| 408,986 44,453 (128,194) 3 (36,536) 288,712 |
|
| 509,512 54,589 (134,405) - (36,536) 393,160 |
30
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
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. |
| 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 |
| 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 |
31
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
| Analysis of Funds 2021/22 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 Gospel Choir East AOT Team Fund Chamomile Mother & Baby Unit Endeavour Court & Hse, George Ward Eden Unit Grove Avenue Melissa Suite Caffra Suite Fund 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 £ £ £ £ £ £ 981 - (33) (1) 947 2,994 1 (102) (1) 2,892 560 - (19) (1) 540 979 - (33) (1) 945 2,052 1 (70) 1,983 2,729 1 (93) (2) 2,635 45,899 14 (1,566) 2 44,349 87 - (3) 84 1,162 - (40) 1,122 1,420 1,132 (87) (2) 2,463 289 - (10) 3 282 45 - (2) 43 88 - (3) 85 97 - (3) 94 540 25 (19) 2 548 454 591 (36) 1,009 518 - (18) 500 9,281 2,003 (1,785) (2) 9,497 926 - (32) 1 895 531 1,001 (52) 1 1,481 116,566 9 (88,424) (19) 28,132 59,997 - (60,000) 3 - |
|---|---|
| 248,195 4,778 (152,430) (17) - 100,526 311,494 40,153 (40,674) 18 15,463 326,454 84,282 1,453 (3,202) (1) 82,532 |
|
| 395,776 41,606 (43,876) 17 15,463 408,986 |
|
| 643,971 46,384 (196,306) - 15,463 509,512 |
32
Birmingham and Solihull Mental Health NHS Foundation Trust Charity Financial Statements for the year ended 31[st] March 2023
16. Comparative 2021/22 SOFA
| Income and endownments from: Donations and Legacies Other trading activites Investments Total Income Expenditure on: Raising funds Charitable Activities Total Expenditure Net (gains) on investment Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Funds Restricted Funds Total Funds 2021/22 2021/22 2021/22 £ £ £ 11,315 4,746 16,061 12,340 - 12,340 17,951 32 17,983 |
|---|---|
| 41,606 4,778 46,384 |
|
| 6,991 - 6,991 36,885 152,430 189,315 |
|
| 43,876 152,430 196,306 |
|
| 15,463 - 15,463 17 (17) - |
|
| 13,210 (147,669) (134,459) |
|
| 395,776 248,195 643,971 |
|
| 408,986 100,526 509,512 |
33