Company Number: 04727353 Charity Number: 1099082 Wallham Forest Black People's Melllal Health Association Finpdncial Statements For the Year Ended 31 March 2025 Augustuy & Co Chartered Certified Accollntallts WaItbam Forest BIY4ck People's Mental Health Association Index Contents Legal and Administrative Details Directors, Report Independent Examiner's Report Statement of Financial Actiyities 10 Balance Sheet 11-16 Notss to Accounts Waltham Forest Black People's Mental IIeYdlth A55ociation l and AdmiDistrative Details Staths The Cotnpany was incortK)rated a5 a company livnited by guarantee on 8 April 2003 and registsred as a charity on the same date. The Company took over the assets and liabiliti¢s of a previously unin¢orporat¢d charity. WalthaTll Forest Black People's Mental Health Asswiation with charity number 1027227 on incoryoration. Dir￿tI)r$ John Barz¢y (Chair) Dave Davis (Treasurer) V¢lin¢ Green (Secrctary) Bankers c0-0￿rative Bank Independent Examiner A. A Boafo B￿wU FCCA. fvIBA Augustus & Co Chartered Certified Accountant 374 Ley Street Illord Ftssex IGI 4AE Charity oifices 2 Priory Avenue Walthamstow tDndon El 7 7QP Charity Number: 1099082 Company Number: 04727353 Wgltham Forest Black People's fvlental Health Association DlreeÉors Report The trustees are pleased to present their annual directors, rew)rt together with the financial ststements of the charity for the year ended 31 March 2025 whicli ar¢ also prepar￿ to meet the reqvirejnents for a directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and Articles of Association. and A￿o￿ntIng and Reporting by Charities: Statement of Recommended Practice applicabl¢ lo chartties preparing their a¢¢ounts in ￿¢0[dance with lh¢ Financial Reporting Standard applicable in the UK and R¢public of treland (FRS 102) (effrftive l January 2015). Aims and Objects of ihe CompaDy Waltham Forest Black People's Mental Health Association is a voluntary scctor OTganisation. The Assuciation is fiinded by Waltham For¢si Social S¢rvi¢es and manuged by a commilt¢e made up of voluntcers and service users. It was Inco￿or￿ted on 8 April 2003 as a charitable company limitcd by guarantee. Onthat date, tt took over the assets and liabilities of an existing unincorporated charity ivith the same name. The Association is established- l. To promote the preservation of mental health and to assist in relieving and rehabilitating persons suffering from mental disorder or conditions of emotional or mental distress requtring advice or treatment in the London Borough of Walthatn Forest particularly persons of African, Caribbean or Asiall descent or of other ethnic or national groups in the said area of benefit. 2. To assist such person5 to realise their ￿11 potential to lead fvlfilling lives in particular by the provision of serviccs to: Assist such a person to obtain his or her full rights and privileges Bs a citizen and Provide advice lo such persons. How Our Activities Deliver Public B¢nefAt Our main ￿tiVitIeS and who w¢ try to h¢lp are as described in objective5 aTtd activities. All our charitable activities focus on these objectives to further our chaTitable pu4x)ses for the public benefit. Flll#neial Revieiy The finanoial position of the charity at the end of the financial year is as detailed in the attached financial statements. The charity's income for the year was £170,357. A¢tiVAties Duriug tbe Year As reported, last year we continued to provide a comprehensive rang¢ of services to our users and carers to the best of our ability. We have many activities. which includes, IK)ok club, quizzes, fun days, health watch is an integral progranmie, whereby relevant topics are explored in depth i.e. Mental Health and its effects and causes upon the individual. Dementia, diabet&%, cancer, heart, hypertension, medication, healthy living, rnedicatio￿ just to name a few. Waltham Forest Black People's Mental Health Associatloll Attendance Th¢ total attendance of service users for the year 2024-2025 is 2,946. The Monthly figures for attendance are as follows: Particulars Ser¥iLe User Attcndance Lunlh Attendances A ril-June 24 762 Jill Se 749 t24 oct-D￿24 749 Jtr March 25 686 Yearl Total 2.946 778 759 721 753 3.011 Lunch For the year 2024125. 3,01 I meAls were prepttred in house. Regular A¢tivities The activittes which BPMHA have been able to provide the following activtti¢s as part of its engagement with service user development and work to support tK)sitive outcomes for service users. Pleas¢ see the list of activities below Women's Group News Report Arts & Crafts Bible Study MeD'S Group Video Club Board Games (biz Basic COMp￿¢[S (Mixed) Health & Fitness C¢ntK Mcetings (monthly) Diabetes Support Group Music Therapy Waltham ForLqt Black People's MeDtal Health Assoclatio Other Activities and Events: Waltham Forest Black Peoples MentsI Health Association will continue to provide eomprehenstve day opportunitie.q, support and advocacy s¢tviccs to adlllL£ with mcntal health probletns living in Waltham Forest and thc surroiindlng London Boroughs. at a cost to thc seivicc user per day. Focus on the individual with some real choice. tailored support ivhere necessary A wider range of act&vities which are meaningful A focus on inclusive actiYiti¢s based inthe community A full service covering at least five days of the week: occasional evening and weekends. A service that meets th¢ needs of both the individual and their care Ae¢essibl¢ services that meet the needs of diverse groups Based on partnerships between Adult s￿la1 Care and local ag¢ncics User involvement and llser led services Recovery. rehabilitalion for health Reducing social isolation personal skill development In addition to th¢ regular activities, the Association also organised a nufflber of one-off activities and in- house cven15 for 5eTvice users. These included celebratii)g our Cultural Evening, Poety writing Sessions, social& Black History Month and World Mental Health Day. Along with these, BPMHA services users and carers also engaged in events, groups activities such as in- house fun days 2nd quizzes were also stag¢d for the enjoyment of service users. Carers: Unfortunately. due lo a lack of fimding our carers support group no longer meets. We conlinue however to offer support on a one to one basis as ￿¢￿ed. ConelusloD: This year WFBPMHA supported its service users and carers referred from teams across the borough. throughout covid-19 restrictions through the delivery of fo(xl and servAces to regular attendees homes, who have not been able to get out due to isolating or shielding. We monitor and evaluate our services through a Bi-annual revtew of activities as well as (F12 weekly individual care reviews with users. Futllre Plans BPMHA continues to devclop and implement a s¢lf-SUStaining scrvicc model that will d¢liveT high quality oare whilst meeting a rang¢ of need5. WFBPMIIA will ¢ndcavour to continue providing services to OUT members and the wider ¢OTnmunity. Wgltbim Forest Black People's Mental Health Association Direetors The following served as d1￿ctOrS and on the commilt¢e during the year covered by these accounts.. John Barz¢y (Chair) Dave Davis (Treasurer) Veline Green (Secretary) Ten5ie Grodon (Ordinary Member) Gerda Cooper (Ordinary Member) Kathlccn Wilson (Ordinary Mcmber) Tony Dalsan (Ordinary Member} The diTectors and committee members at the time the f]nancial statement were appmved are as follows: John Barzey (chair) Dave Davis (Treasurer) Velin¢ Green (S￿￿tary) T¢nsie Grodon (Ordinary Member) Gerda Cooper (Ordin8ry Member) Kathleen Wilson (Ordinary Member) Tony Dalsan (Ordinary Member) Direetorn. Responsibilities The Charity tnJste¢s (who are also tbe directors for th¢ purpose5 of company law) aTe responsible lor preparing a Itustees. annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally A￿epted Accounting Practice). Company law requires lh¢ directors to prepare financial statements for ￿ch fmancial period. Undcr that law the dircctors have elected to pr¢par¢ the finanoial stal¢m¢nts in accordan¢¢ with United Kingdom Generally Accepted Accounting Pra¢ti¢¢ (United Kingdom Accounting Standards and applicubl¢ law). Under rompally law the directors must not approv¢ th¢ financial stalements unless they ar¢ satisfied that they give a lrne and fair view of the state of affairs of the company and of the surplus or def&cit of the company for that period. In preparing these financial statements, the directors Are required to.. Select suitable accounting policies and then apply them consistently: Observe the methods and principles in the Charities SORP Make judgements and estiinates that are reasonable and prudent- Prepare the Financial Statements on the going concern basis unless it is inappropri&te to Presume that the company will continue to pn)vide services. The directors are responsible for keeping adequats accounting record5 that are sufiTicient to show and explain the company's tmsa¢tions and disclose with ￿asOnable accuracy at any time the fttMn¢ial position of thc company and to ¢nable them to ensure that the Financial Statements comply with the Company Act 2006. Thcy arc also rcsponsible for safeguarding the assets of the ¢harity and h¢n¢¢ for taking reasonable steps for pr￿entIOn and detection of fraud and other irr¢gulariti¢s. The trustees are responsible forthe maintenance and integrity of the corporate and financial inforniatio includ¢d on th¢ charitable rompany'5 web51t¢. Legislation in the United Kingdom governing the preparation and disseMit￿lon ot financial slatemenls may diff¢r fn)m legislation in oth¢r jurisdictions. Wallhgm ForeStB￿ck People's MÈRtsI Healtlk knotlatio Dlrrttors Seledioll Method Th¢directors are elected atea¢h*ouuaI generdl meeling fora tmi of two yeats. Offikxts Within the directQTS ¥re nominated W￿v01edoll by all thedirecto Rtserytt Ptslicy At 31 March 202S. w¢Yefree WWestrf￿ ￿ser￿ of£ll,250 whithwill be usedto supptsktthe or88nisalion's activities. Thedirectots cwider thi5 amount not ad￿￿4*tO m¢¢t3 to 6 months cxp¢NlitUTe. We activety s¢¢king A desi8n8ted r¢serveof£SO.O(Xl has l*enset ￿ to ￿b]e the orderty closure ofth¢ etheritysknuld this Ir llecessary. If the unlikely eventuality that theoTgdoisatÉon had to dose. 3 saJaTies atld TuD4ing Costs aresomekn used by clkqritie5 es a reasonable figweto providtt8u orderly closu Rbk Reylew Th¢Trior ext￿ risk to whith the organisatton is vAw>sed Is lack offulldins. The Con￿Itteel5 roviewing this er¢4 to ensure the continulty of theorg4ni$a¢ioEL Int¢mftl risks we Ellini￿sed by Ihe imPknen￿10n Df PYOLrdurs3 for authorisatio￿approV8I of all transactions. Deelslots hq4klng The dire¢tors m¥%t aIx)tstoJ￿¢ every motttk to review the progr¢ts of theorganisation &nd to n￿k¢M￿Y decisiots that#re necdcd to kw it in pursuti of tts objectives. Contrlbuth)D of Volurfters DE￿iDE thcye4r the A￿larIt)n Telied ou the scrFict5 o£Yohmtea5 in 8Tras ofedtDilltstrat1o￿ reception ludependeot EvmlnAtio following year. This report kns beerttff¢paMI in acc*xth¢e with thepmvis¥¢xB s￿1￿4￿4¢10 compatittt s￿bj.£¢t toth¢ small Th5$ r¢pL*t was 8pproYed byth¢ boftrd on 30 S¢ptenther2025 and$1￿￿1 4)nth£irbebalf by: Dave D4v15 (rrtHs4rer) Waltbam Forest Black People's Mental Health Aswciatioll Illdepelldent Examiner's Report to the Directors of Waltham Forest Black People's Mental Health A550ciation I report to the trnstees (who are also Directors for the purpose of company law) on my examination of the financial statements of Waltham Forest Black People's Mental Health Association ('the charttable company,) lor the year ended 31 March 2025 which comprise the Statement of Financial Activilies, the Balance Sheet and related notes. This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has b¢¢n undertaken so that I might state to the charity's tn￿teeS those matters l am requtred to state to them tn this report and for no other Purpose. To tbe fullest extent pennitted by law, I do nol accept or assume responsibility to anyone other than the charity and th¢ charity's trust¢es as a body, for my work, for this re￿rt, or for the opinions I have fonned. Responsibilities and boSIs of report As the trustees of charitable company you are respottsible for the prepardtioD of the financi81 statements in accordance with the requirements of the Companies Act 2006 ('th¢ 2006 A¢t'). Having satisfied mys¢lf that tb¢ ftnancial statements of the charitabl¢ company are not required to be audited under Part 16 of th¢ Acl and aTe ¢li¥ibl¥ foT ind¢pend¥nl ¢xamination, I report in respect of my examination of the charitabl¢ ￿MpanY'S fmanoial statements carried out under section 145 of thc Charitics Act 2011 ('the 2011 Act,) alld in carrying out my examination I have followed all th¢ applicable Directions given by the Charity Commission under section 145(SKb) of the 2011 Act. An independent examination does not involve gathering all the evidence tliat would be required in an audit and ¢ons¢quently does not cover all the matters that an auditor considers in giving their opinion on the financial sial¢m¢nt5. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequcntly ( exprcss no opinion as to whether the fjnanciol statements present a 'ttue and fair. view and my report is limited to those specific matters set out in the independent examiner's stateEnenL llldependent examiner's statement If the charitable company's gross incimne exc¢eded £250.000 your ex8min¢r must be a member of a body listed in Section 145 of the 2011 Act. The income was below this threshold. l ¢onfirn) that l am qualified to undertake the examination because I am a member of ACCA. which is one of the listed bodie5. I have completed my examination. I confirni that no material mattets haye come to my attention in connection with th¢ examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charitable company as required by section 386 of the 2(M)6 Ac¢ or > the financial statetuents do not ￿0rd with thos¢ r¢cords' or > th¢ financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the financial statsments give a 'true and fgir view which is not a matler ¢vnsid¢red as part of an iTtdependent examination. or Walthgm Forest Black People's Mellt￿l Health A550eiatlDIi > the financial statem￿t5 have not been prepared in accordance ivith the methods and principles of th¢ Statement of Recommended Practice for accounting and reporting by charities applicabl¢ to charities preparing thetr accounts in accordance with ihe Financial Reporting Standard applicable in th¢ UK nd Republic of Ireland (FRS 102)- I have no concerns and have COTne acr055 110 otheT in connection with the eAamination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reac A A B02fo-Brewu (FCCA MBA) 374 Ley Street Ilford Ess¢x IGI 4AE Augustus & Co Dated: l October 2025 W<hAm Forut Black People'$ M¢ntg1 Health Assoeiatloll StatemeDt Of Finallcial Activities (llleluding Income and Expeiditure Ae¢ount) Year F.nded 31 MaTrh 2025 2025 Total 2024 Total Note Unrestricted Designated Restricted Incoming Resources Incoming r¢$ourc¢s from ¢baritabl¢ a¢tivitl*s: Donations EaTned income Other it￿0￿[￿8 re5011r¢es Investment income TotMI llltonjing Resources 2,039 147,810 18,887 1,621 170,357 2.039 147,810 18,887 1,621 170,357 2102 153088 17688 1144 174.022 13 Expendiknre Charitable Sctivities Total Expenditure 177.796 177.796 177.796 177.796 175.136 175,136 N¢t iDcnmel(expettdiéure) aDd Det movemellts ID fund5 for the year -7,439 -7,439 -1.114 Reeottdliatioll of f￿ndS Total funds brought forward I April 2024 303,942 5D.fM)C) 169.484 523.426 524,540 Prior Y¢ar Adjustment Total Funds C&rried Forw4Td 413J103J2025 30J,942 50.OIK) 162.045 515,987 523,426 The note5 on pages 1110 16 forni part of these financial statements. IYglth*rttForestBIEtkPtopl¥'s Mentsl llealÈhAs50elado BAtauce Sh¢¢t Yur Ettdtd31 Mxrntributions) Cli¢nrs' W¢lf8r¢ Luncheon Club SalaTi¢S Employers, National lllsuran Stsff Pension Costs Volunteers Expe)]ses Insur8llce 772 712 6.451 87,587 3,052 10,247 loo 9.414 9,621 6,824 6,152 178 23.481 2.150 2261 590 772 712 6,451 87.587 3.052 10,247 100 9.414 9,621 6,824 6,152 178 23,481 2,150 2,261 590 1,514 1348 6,715 95.738 -953 11.082 200 9.103 8,657 4.337 13.021 560 12216 1,921 1484 439 Light & Heat Cleaning Repairs and Maintenance Printin& Poslage al￿ Siationery Sllpport WoJ*er- Cook Telephone Computer Running Expenses Hire of Equipvnent Manwéement Expenses MallagemeTht Professional Fees Staff trainints and welfar¢ aterials and CoDsunMbles Water and Wastewater Travelling Expenses TV Licellce General Expenses Govemance costs (see note 4) Subscriptions 255 344 22 1144 667 159 30 4264 815 175.136 961 961 725 170 86 5,163 1091 177,796 725 170 86 5,163 1.091 177,796 Of the £175,136 expenditure in 2025, all of it was charged to unr&stri¢t¢d fimds. 13 Waltham FoTe$t Bla¢k Peopl¢'5 Mpnlal Health As50ciatio Notes To Aceounts Year Ended 31 March 2025 Unr¢strirted Restricted 2025 2024 4 Governance costs Legal & Professional Acwuntan¢y Bookkeeping 1,263 1,5 2,400 5,163 1263 1.500 2,400 5.163 1.500 2,200 4,264 S Net incomel(expenditure) for the year 2025 2024 This 15 Stated after charyiDg A¢countan¢y services 1,500 1,500 Staff Costs 2025 2024 Salaries ETnploy¢ls NatioTwI In5ufdnce Ernployels PcDSiOll Costs 87.587 3,052 10,247 100,886 95,738 -953 11,082 105.867 No employee earned ID tXCE5S of £60,000. The average number of employees w&8 The paid to key management personnel in¢I￿led in salari¢s was £36,667. Th¢ trnstees o considered as key management personnel but non¢ ofihem T¢c¢ives a salary. D5rectors The directors received no remuneration for their services and are not reitnbursed for their expenses. PensioA Costs The charity oper&tes a defined contribution pension Schell￿. The scheme and its assets are held ty independent m&Daoers. The pension ch&Ege represertts contributions due from the charity amoullted to £10247 (2024 - £11.083). 14 WHltham Forest Black People's Mentsl Health A550CiYdtion r+iotcs To Aeeounts Year Ended 31 M4rcb 2025 Fixed Assets Fvimitur¢ Fixtures & Freehold Kitchen Equipment Property Equipment Totsl Cost At l April 2024 Addition At 31 March 2025 60,301 351,495 46282 458.078 60JOI 351,495 46.282 458,078 Depreeiation At l April 2024 Charge for the year At 31 March 2025 60,301 28,120 46,282 134,703 60,301 28,120 46,282 134.703 Net Book Value At 31 March 2024 At 31 March 2025 323,375 323.375 323,375 32J.375 Th¢ frechold propety is subject to a charge from Waltham Forest Health Authority. 2025 2024 10 Debtors Trade debtors Prepaymenls tncome Tax Recoverable 20.061 11,271 25 28,357 20.094 8,346 25 28,465 15 Notes To Aceounts Year Ended 31 Marcb 202S ii. Creditor5: A￿0￿￿t$ falling due one year 2025 2024 Trdde Creditors Paye and Social Security AcCi￿al5 1136 6610 7,746 4,715 4,715 12. Restritted Funds B#lanee nent in Rcsources at l April 2024 Prior Year Inco￿1￿¥ Outgoing Adjustm¢nt Balance 31 March 2025 Getteral Fundll￿g Respite Home Clients, Holidays EqUIp￿t￿l Purchase and Property Repairs Fixed Assets 112.012 170,337 3,604 16,895 6,290 30,683 169.484 170,357 177,796 104,573 3.604 16,895 6290 30,683 162,045 177,796 Re5tri¢t¢d ftmd8 represent fimds received for specific purposes. Ally bajallce at the year end is committed and will be for th¢ same pwpose in the following year. As thown in note 13. at 31 March 2024, ther¢ w¢re suificient cash resources to meet the requirements ofihe fund. 11 Analysis ofNet Assets Between Funds R¢stri¢ted UTw¢stri¢ted Designated Total Cuttent A&sets Fixed Assets 131,362 30,683 162,(HS 11,250 292.692 303,942 50.000 192,612 323.375 515,987 50,000 Desigllated Fund This is a fund set up to cover the cost of closing the clwity if it ever becomes necessary. 14. Relat•d Party Disd05ures There are no related party transattions for theyear ended 31 M3rch 2025 15. IRgal statlls ofthe rbarity The charity is a cimnpany limited by guraDtee alld ha5 share capitaL In the event of the charity being woullij up. the liability ill re5ped of the guarantee ks litnited to £1 permember of the charity l& Corporation Tax The charity is ¢xempt from tax ￿ income and gains falling within section 505 of the Taxes Aet 1988 or section 252 of the Taxation of Chyrgeable GaiD5 Acl 1992 10 the extent that these are applied to its charitable actLVities. 16