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2021-03-31-accounts

Charity number: 1102058 Company number: 4738057

Manchester Mind

(a company limited by guarantee)

Annual report and

Financial statements

For the year ended 31 March 2021

Manchester Mind (a company limited by guarantee)

Contents

Page
Reference and administrative information 2
Directors’ report
Structure, governance and management 3
Objectives and activities 5
Achievements and performance 7
Financial review 13
Plans for future periods 16
Statement of Directors’ responsibilities 17
Independent auditor’s report 18
Financial statements
Statement of financial activities 19
Balance sheet 20
Statement of cash flows 21
Notes to the financial statements 22

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Manchester Mind (a company limited by guarantee)

Reference and administrative information

Charity number 1102058 Company number Registered office

4738057

Zion Community Resource Centre 339 Stretford Road Manchester M15 4ZY

Directors and trustees

The Directors, who are also the charity’s trustees under charity law, were as follows:

Ms S Brown (Chair) Ms Rachel Pearson (Chair)

Retired 23.04.2021

Ms E Bloomfield (Vice-Chair) Ms J Bytheway Ms A Ince-Brown Mr J Clark Retired 08.12.2020 Ms S Essafi Retired 09.03.2021 Mr N O’Donovan Mr M Smith (Treasurer) Retired 14.09.2021 David Milne (Secretary) Katie Neal Retired 08.06.2021 Rhian Cooke Sarah Clayton Teresa Wilson

Principal staff

Ms E Simpson Ms R. Lyster Ms Lucy Galloway Mr D Gratton Ms Clare Abbott

Chief Executive Officer (CEO) Finance Manager (Maternity leave from Oct 2020 – Sep 2021) Finance Manager (Maternity cover from Oct 2020 – Sep 2021) Office Manager Operations Director

Auditors

Slade & Cooper Limited 46-50 Oldham Street Manchester M4 1LE

Bankers

Co-operative Bank 3rd Floor, 1 Balloon Street Manchester M60 4EP

Solicitors

Neil Myerson The Cottages, Regent Road Altrincham WA14 1RX

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

The Board presents its annual report and financial statements for the year ended 31 March 2021.

Structure, governance and management

Constitution

Manchester Mind is a charitable company limited by guarantee, incorporated on 17 April 2003 and registered as a charity on 11 February 2004. The charity is governed by its memorandum and articles of association, which outlines its objects and powers.

The charity was originally established as the Health Advocacy and Resource Project under a written constitution in 1989. In 2011, the charity changed its name to Manchester Mind on becoming an affiliate member of the national Mind network.

In the event of the charity being wound up, members are required to contribute an amount of £1. As at 31 March 2021, the charity had 81 members (31 March 2020: 79 members).

The charity has a subsidiary, Good Mood Food Catering Limited (GMF, company number 05391417), which was established as a company limited by guarantee on 14 March 2005. GMF provided outside catering services until its trade and assets of GMF were transferred to Manchester Mind on 1 April 2017. It previously reported quarterly on its activity and financial performance to the Finance Sub-Committee and the Board. GMF remains dormant. How do we talk about this here? Had a subsidiary?

The Board

The Board comprises a minimum of three Directors with no maximum. As at 31 March 2021 there were 12 Directors on the Board.

The Directors are responsible for decisions regarding strategic direction and policy formation. Day-to-day management of the charity’s affairs is delegated to the Chief Executive Officer and management team who follow a scheme of delegation set out in the terms of reference.

Sub-Committees

In late 2017 the trustees reviewed the governance structure and from January 2018 implemented bi-monthly board meetings supported by four sub-committees, which would involve a wider range of staff and trustees. In 2019 the trustees moved to quarterly board meetings and quarterly sub-committee meetings. The sub-committees are:

Sustainability Sub-Committee – overseeing projects that are self-funded/aiming for sustainability and fundraising – this includes – Good Mood Food; Training and Fundraising.

Strategy and Risk Sub-Committee – overseeing the development and alignment of strategy and governance as well as overseeing risk

Finance Sub-Committee - overseeing financial scrutiny

Services Sub-Committee – overseeing all externally funded services/personnel matters/monitoring and evaluation/policies and procedures.

There is also a Remuneration Committee made up of the Chair, Treasurer, one Trustee and the Chief Executive Officer. The committee meets when required if a pay rise is to be discussed. The Charity aligns itself with NJC pay scales, if an inflationary increase is proposed this is initially reviewed as part of the finance-sub-committee to assess affordability, with a recommendation made to the remuneration committee for further consideration. The committee also considers any other changes to salary such as spine point increases or any special salary rates that don’t align with NJC scales. All requests are investigated and benchmarked against other roles and a report is submitted to the remuneration committee for consideration.

There is provision to set up working groups to deal with other issues that arise and require greater scrutiny.

These sub-committees provide a forum for more detailed review and discussion of relevant issues drawing on the specific expertise of members. Each sub-committee has terms of reference, which sets out any delegated authorities as well as matters where the committee will make recommendations for the Board’s approval. Each sub-group comprises of selected trustees and members of staff and senior managers. Each sub-group is provided with a report provided from staff, so that services,

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

performance and finances can be reviewed and receive oversight.

All committees met quarterly other than the remuneration committee which met once.

Appointment of Directors

Directors are appointed by ordinary resolution or at the Annual General Meeting (AGM), subject to satisfactory references and an enhanced Disclosure and Barring Service check.

At the AGM, one third of Directors must retire from office but can be put forward for re-appointment. Appointments to the roles of Chair, Vice Chair and Treasurer are by vote at the AGM.

We aim to recruit trustees from a diverse range of backgrounds with the skills and knowledge the Board needs. This includes young trustees, trustees from BAME backgrounds and trustees with lived experience of mental health services who together can use their experiences to help the charity meet service users’ needs.

Directors’ induction and training

On appointment, Directors receive an induction pack consisting of:

New directors are invited to meet staff and visit our projects to build their understanding of the charity. We also assign a mentor from the existing Board to provide additional one-to-one support.

Directors have an annual appraisal and are encouraged to attend appropriate external training.

National Mind network

Manchester Mind is an independent charity, free to provide services in line with its objectives and the needs of service users.

Manchester Mind also enjoys the benefits of being an affiliate member of the national Mind network, subject to signing up to the community partnership agreement and regular review against the Mind Quality Standards (MQM). We had our review in 2020 and passed the MQM

Partnerships

In 2020/21, Manchester Mind continued to work collaboratively in a number of partnerships, including:

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

touch and offer peer support but during the pandemic the focus was more within our own organisations.

More detail on these partnership projects are set out later on in this report.

Objectives and activities

Purpose

Manchester Mind’s purpose as set out in the memorandum and articles of association is:

Strategic aims

Our strategic aims for 2020/21 changed to be in line with our new strategic plan which had a delayed launch due to the pandemic. This plan covers 2020-23

With a new strategy we redefined our purpose to:

Creating a space where mental health comes first through increasing access to and the breadth of services that are responsive to the mental health needs of the people of Manchester.

For the next three years we are aiming to organise our work under three areas:

In addition, we will continually work to improve our governance and internal systems to ensure we have a strong, sustainable and well-governed charity with excellent support for all our staff and volunteers.

A business plan for each year will focus in on current priorities.

The Key Objectives for 2020/21 are:

A Listening and Responsive Organisation :

Increasing the numbers of people able to access Manchester Mind.

Increasing the number of access points to Manchester Mind.

Ensure that staff have the means to deliver services effectively by facilitating seamless hybrid working between office and home.

Establish a volunteer panel to help review volunteer journeys.

Embed a feedback loop across all services to be better able to respond and implement improvements. We will be making the development of kind relationships both inside and externally a focus of our work. Continue to improve our database development to be more effective in reporting our impact

A Whole Person Approach to Mental Health

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

Secure continuation and replacement funding for CYP services to enable continued access to wraparound provision. Recruit to a Community Service Manager post to improve our focus on quality community services. Develop a plan for new services that address gaps in service provision. Achieve Investing in Volunteers Quality Mark. Develop Organisational Training for Volunteers.

Influencing the Mental Health Agenda

Trial a campaign per quarter on social media. Continue to work with partners across Manchester.. Collect Evidence of our Impact

Be a sustainable Well Governed charity

Pass MQM. Develop staff and volunteer wellbeing strategy. Continually review and improve governance processes, decision making and representation. Ensure that MM is compliant with all legal and regulatory requirements.

The Chief Executive provides a report to the Board on the charity’s activities for each board meeting, updating on the charity’s performance and highlighting any upcoming risks and opportunities.

The Chief Executive provides a more comprehensive and systematic performance report to the Board each quarter, reporting against an agreed performance framework with project-specific and organisational targets for the year.

Senior Managers together with the support of the Operations Director provide quarterly detailed reports to present to services sub group and sustainability sub groups to ensure that trustees are fully informed about services, performance, achievements and challenges.

Delivering public benefit

We have given due consideration to the Charity Commission’s guidance on the public benefit requirement under the Charities Act 2011 in determining the activities of the organisation.

Manchester Mind delivers support to people with mental health problems living in Manchester. Anyone experiencing such problems or in distress can refer themselves to Manchester Mind, or ask a friend, family member or mental health worker to refer on their behalf. We try to make our services accessible and so we do not have stringent referral criteria unless specified by the particular funding body, for example some counselling is provided to young people only as this is a condition of the funding grant

Identifiable benefits

We collect quantitative and qualitative information on the number and diversity of people accessing our services, and the resulting impact of our services.

Achievements and performance

Note about the year

Like many services a lot of what we did moved to being delivered at home and remotely. We achieved this is a fairly smooth and rapid fashion and we found that many services were more accessible particularly in terms of geography. This has not be the case for everyone and we know that. Our building closed in March 2020 so we had no choice but to move to home working. We ensured all our staff had Manchester Mind laptops so that staff could access securely our systems and database. Regular supervisions, team meetings, offers of meditation and wellbeing groups, afternoon teas and coffee mornings plus access to our allotment were put in place to support staff wellbeing.

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

We also developed a new service:

Listening Ear

Telephone support sessions were offered to people who were isolated and struggling with their mental health. 122 people accessed this support with 189 calls being made. Staff volunteered to help deliver this service.

Staff also volunteered on a revamped telephone access point and over 2,326 people contacted us by phone and emails.

Volunteering

Volunteering remains an important aspect of our work – volunteering provides an important service to enable people to build skills and contribute and also is vital for the charity to extend our reach but also inform service design and delivery. However, during this year we had to put some of volunteering on hold during periods of lockdown. We were able to provide volunteer opportunities within our food activities and at our allotment. The profile of our volunteers changed particularly in food for all when people who were on furlough came to support our emergency food provision.

In 2020/21 145 people volunteered across Manchester Mind and contributed approximately 2,794 hours to supporting our services.

Volunteers supported:

Peer Support

At the start of lockdown peer support shut down until we found a safe way of delivery on line. When we started up then 72 groups were delivered supporting 155 people. Our work on the peer support hub came to an end in June 2020 but with a strong legacy and willingness of groups to continue working.

Food For All

Food For All were the service that were affected most by the pandemic. We had to close our café and Good Mood Food had to be closed down as the future was unsustainable. Staff immediately started to produce nutritionally balanced ready to heat meals that directly contributed to the City’s emergency food provision. No staff were furloughed during this period. Some payments were received and funding identified that enabled us to continue to employ staff and provide a vital contribution to the pandemic response.

Our allotment also came into its own and blossomed! It provided a space for staff wellbeing being covid safe and then as volunteers came back the food grown contributed directly to the emergency food provision.

In 2020/21 we worked with 108 volunteers, delivered 46,863 meals and grew 776.6kg of produce grown.

Working with Greater Manchester Mental Health Trust

Manchester Mind continued to be sub-contracted by Greater Manchester Mental Health Trust (GMMH) to contribute roles within the Community Mental Health Teams such as social workers, support workers, housing and welfare rights workers and administrative staff. The staff bring with them expertise around supporting people who will now be on the Assertive Outreach pathway within services.

The contract was also varied to make official the funding for the advice worker role which for many years has run at Park House – the Mental Health in-patient unit at North Manchester General Hospital. It was then extended so that a new advice service could run from Laureate House at Wythenshawe Hospital. In February 2020 we were also asked to provide support to people being discharged from secondary care services. We recruited 3 people to this team and eventually in October they were in post. Our contract with GMMH was again varied. This funding was for 12 months.

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

Provision of Advice

Advice work underpins Manchester Mind’s work in acknowledgement of the impact of poverty and deprivation on mental health.

This year 2,703 individual people accessed advice across all advice provision. This maintained the numbers of the previous year even though our advice team moved to remote delivery and drop-ins ceased to operate. Anecdotally, people said they found advice easier to access from different geographic areas. However, we know there are some people who would find advice difficult to access in this way. When our building re-opened we did start to offer face to face appointments to people who found it difficult.

Two million pounds was generated in financial benefit gains directly for the users of the advice services.

Delivery of advice is important to Manchester Mind and as such the Trustees continued to support this service via donations which ensures that the team is well managed and able to continue to delivery services with an experienced and knowledgeable staff team.

Manchester Volunteer Advice Partnership (MVAP) came to an end in December 2019. A successful bid to get to the second round of the Reaching Communities Lottery Fund was put on hold as funds were diverted to meet emergency provision.

We also continued to work with Salford Mind in a Mind Funded Universal Credit Advice Project – the volunteering aspect had to be put on hold.

Children and Young Peoples Work (CYP)

We have been providing services to children and young people since 2002.

Again, all services started to be delivered remotely including: counselling, advice and elements of peer support. Our staff also started to deliver telephone support to young people and we produced online resources for young people.

In total 1304 young people received support from Manchester Mind CYP. 116 young people received support within schools and 286 young people received advice and 163 young people accessed counselling.

Employer Training

After updating all our training materials and investing in a data base in order to improve our processes, the pandemic led to all our sales stopping. We decided to take a break and the training co-ordinator was put on furlough for two months. We took a decision to offer resources rather than sell training to businesses that obviously had other priorities. We then decided to redevelop all our training to offer remotely. We felt it was unlikely that during the year there would be a return to face to face offers – and we were correct in that assumption. During the year we delivered 56 courses to 744 people and turnover was £45,426which was approximately £130,000 less than the previous year. We knew though that the training that we were providing was more important than ever – particularly with the increasing focus on mental health.

Community Training

Manchester Mind are also funded to deliver free mental health awareness and resilience training to Manchester residents. Again a shutdown of training and then a redevelopment of courses to be delivered online took time. However, at the start of the pandemic we offered open access mindfulness and meditations – creating a space for people to get together and take some time out. 652 people attended 208 training sessions which was a huge increase on the previous year.

Mums Matter

Our funding to work in partnership with Home Start Manchester commenced during lockdown which hindered numbers and access so this was a more disappointing start than we expected.

Marketing and Communications

Marketing and Communications Was even more important than ever during this year. Our ability to communicate with people digitally was vital when a lot of face to face provision had disappeared. We worked hard to provide resources for people to use to improve wellbeing and promoted those regularly through all our media channels. A partnership with Size? Also led to a range of resources produced for young people.

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

Beliefs and Values

Manchester Mind continued to embed our beliefs and values into our work. The most visible area of this continued to be in our recruitment and selection processes.

We also provided facilitated workshops for staff to attend and work through issues using the values lens, so embedding our values and beliefs in our work.

We believe:

Our Values:

Openness: being receptive to, and appreciative of, the skills, talents and perspectives of everyone Belonging: developing kind relationships that lead to feeling accepted, understood and able to contribute Strength: recognising and developing potential in others and ourselves, enabling resilience

Collaboration: generous sharing of our resources, skills and talents enabled by clear and meaningful communication

Partnership Work

Partnership work continues to be important to Manchester Mind and grew this year. Our current partnerships are:

We continued to work with our colleagues across Greater Manchester Local Minds - the focus this year was more on peer support during this difficult time.

Fundraising

Another area that was significantly affected by the pandemic was fundraising which towards the end of the previous year understandably came to a standstill. We continued to keep in touch with supporters with wellbeing resources but did not push fundraising as it felt inappropriate to do so. It didn’t take too long for people to look at virtual ways to fundraise – smaller amounts but very welcome activity. We were also a charity partner of Headstock who put on a virtual festival in May and this generated much welcome income. Fundraising did recover to a level that was better than expected and we raised £284,160 in comparison to the previous year’s £397,851. We had invested in January in a second full-time fundraiser. However, they went on furlough and then left the organization. Fundraising continues to be an important part of our work as it plays a role in raising awareness of mental health issues as well as raising much needed income.

To help alleviate the forecasted loss of income we applied successfully to a number of Covid Emergency Funds, which enabled us to manage the forecasted gap in income.

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

As a charity we are registered with the Fundraising Register and adhere to their regulations, policies and guidance with regard to community and corporate fundraising which has been our main focus. We also abide by the Charity Commission fundraising guidance and regulations and by the Mind fundraising standards, with activities monitored by the Fundraising Manager in association with the Marketing and Communications Manager.

This process is internally regulated and monitored by the Fundraising Manager using the following:

There have been no instances where Manchester Mind have failed to comply with any of the above guidance.

We regular work with volunteers during the year to support our fundraising

Charity Partners

Community, Group and Individual Fundraisers

Compliments and Complaints

We have had no complaints from any fundraisers. We do receive a significant number of positive responses from people who

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

value the contact, information and support they receive during the fundraising relationship.

We do not believe in ‘forceful’ fundraising. It is important to us that people choose to fundraise and support us. To this end:

The income from fundraising is continuing to support a range of services including:

Our Strategy for the coming year which has so much been dominated by the impact of Covid-19 is to focus on rebuilding our community fundraising. Building relationships with individuals who contact us to fundraise for the charity. We will keep in contact with our charity partnerships, whilst understanding that with the pressures on businesses and their staff have impacted on their ability to fulfil their aims with regarding charitable support. We will work in partnership with legal firms to publicise a Make a Will Month during the year. All our fundraising messages are accompanied by messages to raise awareness of mental health and wellbeing. Fundraising will work closely with our Training Manger to build reciprocal links with businesses. All our work will follow all the above guidelines with a focus on building kind relationships.

Connections

Locally Manchester Mind has been involved in:

Manchester Mind has also been involved nationally through National Mind and this has been strengthened with the Chief Executive Officers continuing involvement within the Mind Network.

Challenges in 2020/21

Any of the challenges which we might have had during this year were overshadowed by the Covid19 pandemic and the subsequent lockdowns and partial lockdowns. We were restricted in how we could offer services, which turned out to have some positives and great learning but nevertheless left people who were digitally excluded behind somewhat. We had an initial challenge of ensuring all our staff had the equipment and resources they needed to deliver remotely – this was expensive but was offset somewhat through success in emergency grant applications. We had the challenge of supporting our staff which we did through clear communications, distribution of resources and delivering wellbeing activities as well as more regular opportunities to meet and have supervision. Amidst all this we had to embark on our MQM submission and assessment.

We have been successful at overcoming and adapting to new situations and have a very dedicated and committed staff team to

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

thank for this. We are less certain like everyone about how the pandemic will play out in terms of the long term and short term impacts. Our systems still needs some updating but we feel we have the skills and expertise if not always the capacity to develop things further.

Financial review

Total income for the year was £2,162,829 a 6% (£131,737) decrease on prior year, £211,454 decrease on unrestricted fund income and £79,717 increase on restricted fund income.

The main driver of the £211,454 decrease in unrestricted income was due to the full year impact of the covid pandemic. This has resulted in a £102,950 drop in fundraising income as many events were cancelled, and a £118,409 drop in income for Food for All as it changed its focus from catering for external clients to providing emergency food response meals for the vulnerable during lockdown, including meals for children during school holidays.

Due to Manchester Mind’s healthy and prudent reserves position, the Charity was able to sustain the initial financial downturn during 2020/21, and has ended the year with net income of £54,963 (2019/20 £54,559). Due to the on-going pandemic the Management Team and Board are closely monitoring the financial situation, and they are actively seeking new funding opportunities but are aware of the risk that some self-funded activities may have to stop and mitigating actions taken to ensure future financial sustainability of the Charity.

The Manchester Engagement Team (MET) contract with GMMH NHS Foundation Trust remained our largest source of income at 29% of total income (28% in 2019/20), however we are continuing to work to diversify our income streams to mitigate financial risk.

The £79,717 increase in restricted income was partly due to new projects such as the Mums Matter (£100,000), Loneliness Fund (£24,970), Listening Ear (£58,979) and Emergency Food Response (£49,603), offset with two large projects ending in 2019/20; MVAP Big lottery (£109,736) and Greater Minds Partnership (£81,778). The remainder relates to timing fluctuations of funds received on existing projects.

As a service delivery organisation, staff costs are our single biggest area of expenditure. In 2020/21 expenditure on salaries totalled £1,721,493.

The charity held £768,876 reserves at the year ending 2020/21, this is an increase of £54,963 compared to 2019/20, which is a great result after a difficult year due to Covid-19. £579,075 relates to unrestricted funds available for future use in line with the Charity’s reserves policy, and £189,801 relates to restricted funds for specific externally funded projects.

The Board had previously agreed to designate £313,000 unrestricted funds from 2019/20 to support various projects and services in 2020/21, this included £35,644 funding for the CYP Counselling Team, £81,191 support for various Food For All projects, £35,644 matched funding for the Advice Team and £14,262 to fund the Peer Support programme. The remainder was spent on matched funding projects and supporting the central management function to enable future organisational growth and sustainability.

Principal funding sources

We would like to thank our principal funders for their support in 2020/21:

Manchester Mind could not exist without this valued support.

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

Individual and corporate donors

We would also like to thank our individual and corporate donors for their support in 2020/21. This area of income generation has become increasingly important to support the growth of the Charity. In 2020/21, 254 people and over 136 businesses/organisation contributed to raising £284,160 funds for the Charity. We are using this funding in different ways;

Reserves policy

The reserves held by Manchester Mind fall into two primary categories: restricted and unrestricted reserves.

Unrestricted reserves are divided into four sub-categories, these categories are:

The reserves are reviewed and re-valued on an annual basis as part of the annual budgeting process. The review is carried out by the Finance Sub-Committee with recommendations made to the Board on the adequacy of reserves.

Investment policy

Manchester Mind has an ethical investment policy. Manchester Mind and Good Mood Food have their accounts with the Cooperative Bank.

Risk management

The Board has overall responsibility for management of risk and operates in line with its risk management policy.

The Board, via the CEO and management team, maintains a risk register detailing the major risks we face as a charity and the systems and processes in place to mitigate these risks. The risk register is reviewed every three months at the Board. Risk is also a standing agenda item at project meetings, sub-committee meetings, Board meetings and at staff supervision meetings so risk can be considered more frequently if there is a significant change in our risk profile.

The Board also holds a strategic planning event each year, which includes an assessment of and discussion around risk.

Specific procedures are in place to ensure the health and safety of staff, volunteers, service users and visitors. Each project has appropriate quality standards for their work and compliance is monitored and reported on by the CEO.

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

Future financial strategies

Our main financial strategies for the future remain to achieve long-term financial sustainability by:

Our focus is to:

In terms of gaining greater financial stability, we are aware that there remains pressures on local authority and health budgets and that the competition for grant funding is high. Therefore, our focus will continue to be about developing undesignated income streams through training and fundraising. We will look at other opportunities where services can be delivered with a longer-term plan for sustainability. There is of course the need to be aware of the impact of Brexit, which could see reductions in European Funding into the City – leading to increased pressure on remaining funding streams.

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

Plans for future periods

In 2021/22 we will work towards our new purpose and strategic aims as documented on pages 5 and 6.

We will continue to review our services through analysis of the data coming through and by talking to the people who use our services. We want to remain responsive and relevant. We will look to work in partnership with others if that is more effective in bridging or filling the gaps.

As the comitments of the NHS Long Term Plan are rolled out through community transformation we will contribute as part of the wider VCSE to help to improve mental health provision through collaboration.

Priorities for 2021/22

The main priorities for Manchester Mind for 2021/22 are to become:

In addition, we will continually work to improve our governance and internal systems to ensure we have a strong, sustainable and well-governed charity with excellent support for all our staff and volunteers.

A business plan for each year will focus in on current priorities. (see pages 5 and 6 for further details).

Going Concern

The charity has a strong reserve position and has sufficient available resources, as demonstrated by the reserve policy above. We have adequate financial resources and are well placed to manage the business risks. Our planning process, including financial projections, has taken into consideration the current economic climate and its potential impact on the various sources of income and planned expenditure.

The accounts are approved during a period where there is still some uncertainty as a result of COVID-19. The Charity is constantly assessing the short and long term impact on its fundraising activities in the current climate. Our cash deposits could easily be drawn down should working capital be required. Appropriate consideration of risks as part of its normal risk management processes and mitigating actions both already taken and available to be taken.

There are no other material uncertainties that call into doubt the charity’s ability to continue.

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Manchester Mind (a company limited by guarantee)

Directors ’ report for the year ended 31 March 2021

Statement of Directors’ responsibilities

The Board of Directors is responsible for preparing the annual report and financial statements in accordance with applicable law and regulations.

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Under company law, the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and the income and expenditure of the group for that period.

In preparing these financial statements, the Directors are required to:

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The members of the Board who are Directors for the purposes of company law, and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out on page 2.

In accordance with company law, as the company’s Directors, each member of the Board certifies that:

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) (issued January 2015) and in accordance with the provisions applicable to companies subject to the small companies’ regime (of the Companies Act 2006).

Auditor

Slade and Cooper were re-appointed as the auditors during the year and have expressed their willingness to continue in that capacity.

Approved by the Board and signed on its behalf by:

16/12/2021 ................................................................. ……………………………….. Rachel Pearson (Chair) Date

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Independent Auditor ’s Report to the members and trustees of Manchester Mind

Opinion

We have audited the financial statements of Manchester Mind (the ‘charitable company’) for the year ended 31 March 2021, which comprise the Statement of Financial Activities (including the income and expenditure account), the Balance Sheet, the Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

17

Independent Auditor ’s Report to the members and trustees of Manchester Mind

Matters on which we are required to report by exception

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

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

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 16, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

18

Independent Auditor ’s Report to the members and trustees of Manchester Mind

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

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-forauditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Chinwe Jennifer Daniel FCCA DChA Senior Statutory Auditor for and on behalf of Slade & Cooper Limited Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG

Date: 17/12/2021 Slade & Cooper Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

19

Manchester Mind

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2021

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
293,263
Charitable activities:
4
Advice Services
-
Children & Young People Services
-
Food For All
153,134
Manchester Engagement Team
622,703
Training
-
Other
28,214
5
46,867
Total income
1,144,181
Expenditure on:
Raising funds
6
101,261
Charitable activities:
7
Advice Services
-
Children & Young People Services
48,678
Food For All
189,851
Manchester Engagement Team
624,924
Training
1,528
Other
5,253
76,425
Total expenditure
1,047,920
9
96,261
Transfer between funds
(53,711)
Net movement in funds for the year
42,550
Reconciliation of funds
Total funds brought forward
536,525
Total funds carried forward
579,075
Other trading activities
Net income/(expenditure) for the
year
Other trading activities		 Restricted
funds
£
-
250,346
392,740
49,603
-
37,290
288,669
-
1,018,648
-
312,538
373,806
49,603
-
46,110
277,889
-
1,059,946
(41,298)
53,711
12,413
177,388
189,801		 Total funds
2021
£
293,263
250,346
392,740
202,737
622,703
37,290
316,883
46,867
2,162,829
101,261
312,538
422,484
239,454
624,924
47,638
283,142
76,425
2,107,866
54,963
-
54,963
713,913
768,876		 Total funds
2020
£
396,213
351,681
398,912
271,543
630,080
33,732
154,606
57,799
2,294,566
102,220
364,909
445,411
370,970
659,407
63,402
155,245
78,443
2,240,007
54,559
-
54,559
659,354
713,913

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

20

Manchester Mind Company number 04738057

Balance sheet as at 31 March 2021

Note
£
£
Fixed assets
Tangible assets
14
11,139
Total fixed assets
11,139
Current assets
Debtors
15
46,393
Cash at bank and in hand
16
800,588
Total current assets
846,981
Liabilities
Creditors: amounts falling
due in less than one year
17
(89,244)
Net current assets
757,737
Net assets
768,876
The funds of the charity:
Restricted income funds
18
189,801
Unrestricted income funds
19
579,075
Total charity funds
768,876
2021		 £
£
20,952
20,952
176,340
702,042
878,382
(185,421)
692,961
713,913
177,388
536,525
713,913
2020		 £
£
20,952
20,952
176,340
702,042
878,382
(185,421)
692,961
713,913
177,388
536,525
713,913
2020
20,952
692,961
713,913
177,388
536,525
713,913

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 23 to 41 form part of these accounts.

Approved by the trustees on 16/12/2021 and signed on their behalf by:

Rachel Pearson (Trustee)

21

Manchester Mind

Statement of Cash Flows for the year ending 31 March 2021

Note
Cash provided by/(used in) operating activities
21
Cash flows from investing activities:
Purchase of tangible fixed assets
Cash provided by/(used in) investing activities
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Increase/(decrease) in cash and cash
equivalents in the year		 2021
£
99,864
(1,318)
(1,318)
98,546
702,042
800,588		 2020
£
267,616
(9,554)
(9,554)
258,062
443,980
702,042

22

Manchester Mind

Notes to the accounts for the year ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Manchester Mind 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.

b Preparation of the accounts on a going concern basis

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

The trustees have made no key judgments which have a significant effect on the accounts.

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

23

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

c Income

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

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

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

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

d Donated services and facilities

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

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

e Interest receivable

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

24

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

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

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

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 9.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Office fixtures and equipment 25-33%

25

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

k Fixed asset investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

The Charity does not acquire put options, derivatives or other complex financial instruments.

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.

l Debtors

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

m Cash at bank and in hand

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

n Creditors and provisions

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

o Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

26

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

p Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 10. There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 8.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

Current reporting period
Donations
Total
Previous reporting period
Donations
Total		 Unrestricted
£
293,263
293,263
Unrestricted
£
396,213
396,213		 Restricted
£
-
-
Restricted
£
-
-		 Total 2021
£
293,263
293,263
Total 2020
£
396,213
396,213

27

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

4 Income from charitable activities

Current reporting period
Advice Services
Our Manchester / Manchester City Council
MVAP / Big Lottery
MVAP / Manchester City Coucil
Universal Credit / National Mind
Park House / GM Mental Health Trust
Laurette House / GM Mental Health Trust
Subtotal for Advice Services
Children & Young People Services
Building Resilliance/ Big Lottery
Help Through Crisis / Big Lottery
ICRS /CAHMS
GM Schools / 42nd Street
Reconnect Greater Manchester/ ESF
Co-op Resilience Project
Children In Need
Peer support Transitions
MUFC Project
Subtotal for Children & Young People Services
Food For All
Zion Café / Manchester City Council
Good Mood Food
Bite
Pay What You Can / National Mind
Food Response/ Lottery
Subtotal for Food For All
Manchester Engagement Team (MET)
MET / GM Mental Health Trust
Subtotal for MET
Training
Community Training / Manchester City Council
Subtotal for Training
Other
Be Well / Big Life
Big Manchester / Barnardos
Peer Support / National Mind
Loneliness fund/ National Mind
Listening Ear Service
Mums Matters
Central
Discharge Support
Subtotal for Other
Total		 Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,976
78,346
3,000
5,812
153,134
622,703
622,703
-
28,214
28,214
804,051		 Restricted
£
74,769
-
72,470
54,800
28,483
19,824
250,346
103,881
107,929
43,816
83,903
12,312
12,338
24,186
675
3,700
392,740
-
-
-
-
49,603
49,603
-
37,290
37,290
10,000
34,206
21,777
24,970
58,979
100,000
38,737
288,669
1,018,648		 Total 2021
£
74,769
-
72,470
54,800
28,483
19,824
250,346
103,881
107,929
43,816
83,903
12,312
12,338
24,186
675
3,700
392,740
65,976
78,346
3,000
5,812
49,603
202,737
622,703
622,703
37,290
37,290
10,000
34,206
21,777
24,970
58,979
100,000
28,214
38,737
316,883
1,822,699

28

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

Previous reporting period
Advice Services
Our Manchester / Manchester City Council
MVAP / Big Lottery
MVAP / Manchester City Coucil
Universal Credit / National Mind
Park House / GM Mental Health Trust
Laurette House / GM Mental Health Trust
Subtotal for Advice Services
Children & Young People Services
Building Resilliance/ Big Lottery
Help Through Crisis / Big Lottery
ICRS /CAHM
GM Schools / 42nd Street
Henry Smith
Connect / Young MCR
Subtotal for Children & Young People Services
Food For All
Zion Café / Manchester City Council
Harpurhey Café / Manchester City Council
Good Mood Food
Bite
Pay What You Can / National Mind
Subtotal for Food For All
Manchester Engagement Team (MET)
MET / GM Mental Health Trust
Subtotal for MET
Training
Community Training / Manchester City Council
Subtotal for Training
Other
Be Well / Big Life
Big Manchester / Barnardos
Peer Support / National Mind
Greater Minds Partnership
Subtotal for Other
Total		 Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
76,037
17,725
170,938
1,402
5,441
271,543
630,080
630,080
-
-
901,623		 Restricted
£
78,969
109,736
63,873
68,500
28,483
2,120
351,681
142,817
104,294
43,813
50,288
48,700
9,000
398,912
-
-
-
-
-
-
-
33,732
33,732
10,000
32,828
30,000
81,778
154,606
938,931		 Total 2020
£
78,969
109,736
63,873
68,500
28,483
2,120
351,681
142,817
104,294
43,813
50,288
48,700
9,000
398,912
76,037
17,725
170,938
1,402
5,441
271,543
630,080
630,080
33,732
33,732
10,000
32,828
30,000
81,778
154,606
1,840,554

29

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

5 Income from other trading activities

Income from other trading activities
Mental Health Training 2021
£
46,867
46,867		 2020
£
57,799
57,799

All income from other trading activities is unrestricted.

6 Cost of raising funds

Cost of raising funds
Membership scheme
Staff costs
Volunteer Costs
Office Costs
Merchandise
Event Costs
Client Costs
Support costs (see note 8)
Governance costs (see note 8)		 2021
£
562
65,757
-
6,452
-
125
37
201
28,127
101,261		 2020
£
988
57,723
264
492
3,899
1,310
-
44
37,500
102,220

All expenditure on cost of raising funds is unrestricted.

30

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

7 Analysis of expenditure on charitable activities

Advice
£
Staff costs
250,056
Office costs
13,124
Direct costs
16,988
Volunteer costs
144
Client costs
353
804
31,069
312,538
364,909
Restricted expenditure
Unrestricted expenditure
Total 2020
Total
Governance costs (see
note 8)
Support costs (see
note 8)		 CYP
£
282,416
60,136
42,320
30
113
1,028
36,441
422,484
445,411		 FFA
£
138,349
51,860
16,830
120
-
226
32,069
239,454
370,970		 MET
£
491,059
8,033
-
-
13
-
125,819
624,924
659,407		 Training
£
37,543
3,641
25
109
-
-
6,320
47,638
63,402		 Other
£
176,894
21,174
53,042
231
266
500
31,035
283,142
155,245		 Total 2021
£
1,376,317
157,968
129,205
634
745
2,558
262,753
1,930,180
2,059,344
2021
£
1,059,946
870,234
1,930,180		 Total 2020
£
1,422,467
176,601
134,685
10,645
3,139
10,687
301,120
2,059,344
2020
£
942,500
1,116,844
2,059,344

31

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

8 Analysis of governance and support costs

Current reporting period
Basis of
apportionment
Staff costs
Time spent
Office costs
Floor area
Audit fees
Governance
Legal and professional
Governance
Previous reporting period
Basis of
apportionment
Staff costs
Time spent
Office costs
Floor area
Audit fees
Governance
Legal and professional
Governance
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Auditor's remuneration - audit fees		 Support
£
227,452
90,344
-
-
317,796
Support
£
256,976
90,344
-
-
347,320
2021
£
11,131
5,400		 Governance
£
-
-
5,400
7,696
13,096
Governance
£
-
-
3,060
10,756
2020
£
11,160
5,000		 Total 2021
£
227,452
90,344
5,400
7,696
330,892
Total 2020
£
256,976
90,344
3,060
-
358,076

9 Net income/(expenditure) for the year

32

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

10 Staff costs

Staff costs during the year were as follows:

ff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Other staff costs
Allocated as follows:
Cost of raising funds
Charitable activities
Support costs
Other trading activities		 2021
£
1,461,897
122,341
74,072
63,183
1,721,493
65,757
1,376,316
227,452
51,968
1,721,493		 2020
£
1,431,062
121,447
72,144
149,437
1,774,090
57,723
1,422,467
256,976
36,924
1,774,090

No employees has employee benefits in excess of £60,000 (2020: Nil).

The average number of staff employed during the period was 69 (2020: 68).

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £57,230 (2020: £53,360).

11 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil).

No members of the management committee received travel and subsistence expenses during the year (2020:nil).

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

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil).

33

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

12 Government grants

The government grants recognised in the accounts were as follows:

Manchester City Council
GM Mental Health Trust		 2021
£
178,035
671,010
849,045		 2020
£
206,463
660,683
867,146

There were no unfulfilled conditions and contingencies attaching to the grants at the year end.

13 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

14 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 31 March 2021
At 31 March 2021
At 1 April 2020
At 31 March 2021
At 1 April 2020
At 31 March 2020		 Plant &
Machinery
£
11,334
-
-
11,334.00
5,725
2,833
-
8,558
2,776
5,609		 Office
Equipment
£
30,134
1,318
-
31,452.00
23,151
2,068
-
25,219
6,233
6,983		 Furniture &
Fittings
£
24,921
-
-
24,921.00
16,561
6,230
-
22,791
2,130
8,360		 £
66,389
1,318
-
Total
67,707
45,437
11,131
-
56,568
11,139
20,952

34

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

15 Debtors

15
Debtors
Trade debtors
Other debtors
Prepayments and accrued income
16
Cash at bank and in hand
Cash at bank and on hand
17
Creditors: amounts falling due within one year
Trade creditors
Other creditors and accruals
Deferred income
Taxation and social security costs		 2021
£
24,038
-
22,355
46,393
2021
£
800,588
800,588
2021
£
26,808
12,343
46,906
3,187
89,244		 2020
£
169,601
-
6,739
176,340
2020
£
702,042
702,042
2020
£
11,777
26,437
99,658
47,549
185,421

£29k deferred income relates to Training income receved in 2020/21 but delivery has been postponed until 2021/22. £18k relates to project that commences in April 2021.

35

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

18 Analysis of movements in restricted funds

Balance at
1 April
2020
£
Advice Services
-
MVAP / Big Lottery
36,736
(486)
32,014
384
(357)
Total Advice Services
68,291
Children & Young People Services
17,337
53,331
ICRS /CAHMS
(489)
GM Schools / 42nd Street
20,251
Henry Smith
12,024
Reconnect Greater Manche
-
Co-op Resilience Project
-
Children In Need
-
Peer support Transitions
-
-
102,454
Food For All
Food Response/ lottery
-
Total Food For All
-
Training
Heads Up
-
-
-
Total Training
-
Current reporting
period
Our Manchester /
Manchester City Council
MVAP / Manchester City
Coucil
Universal Credit /
National Mind
Park House / GM Mental
Health Trust
Laurette House / GM
Mental Health Trust
Building Resilliance/ Big
Lottery
Help Through Crisis / Big
Lottery
MUFC Project
Community Training /
Manchester City Council
Later Life / Calouste
Gulbenkian
Total Children & Young
People Services		 Balance at
1 April
2020
£
-
36,736
(486)
32,014
384
(357)		 Income
£
74,769
-
72,470
54,800
28,483
19,824
250,346
103,881
107,929
43,816
83,903
-
12,312
12,338
24,186
675
3,700
392,740
49,603
49,603
-
37,290
37,290		 Expenditure
£
(111,476)
(23,372)
(63,226)
(63,152)
(30,021)
(21,291)
(312,538)
(105,731)
(103,461)
(44,770)
(73,292)
(15,787)
(10,851)
(7,498)
(11,380)
(675)
(360)
(373,805)
(49,603)
(49,603)
-
(41,465)
(4,645)
(46,110)		 Transfers
£
36,707
1,154
1,824
39,685
1,443
3,763
-
5,206
-
-
4,175
4,645
8,820		 Balance at 31
March 2021
£
-
13,364
8,758
23,662
-
-
45,784
15,487
57,799
-
30,862
-
1,461
4,840
12,806
-
3,340
102,454
-		 126,595
-
-
-
-
-		 -
-
-
-
- -

36

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

Analysis of movements in restricted funds continued

Other
Be Well / Big Life
Listening Ear Service
Total Other
Total
Discharge Support
Current reporting
period
Big Manchester /
Peer Support / National
Mums Matter
Loneliness Fund/ NM		 Balance at
1 April
2020
£
-
-
6,643
-
-
-
-		 Income
£
10,000
34,206
21,777
100,000
24,970
58,979
38,737
288,669
1,018,648		 Expenditure
£
(10,000)
(34,206)
(23,508)
(89,120)
(24,970)
(58,979)
(37,107)
(277,890)
(1,059,946)		 Transfers
£
-
-
-
53,711		 Balance at 31
March 2021
£
-
-
4,912
10,880
-
-
1,630
6,643
177,388		 17,422
189,801

37

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

Balance at
1 April
2019
£
Advice Services
-
61,265
Total Advice Services
61,265
Children & Young People Services
1,117
42,775
-
27,576
Henry Smith
13,039
Co Connect Connect / You
-
Co Counsell Counselling / C
-
84,507
Training
4,835
-
12,572
Total Training
17,407
Other
4,939
-
-
-
Get Help, Give Help, MACC
-
13,805
10,000
4,150
195
Total Other
33,089
Total
196,268
Previous reporting
period
Service User Review /
NHS
Mental Health Literacy
Swimathon
GM Schools / 42nd
Our Manchester /
Manchester City Council
Laurette House / GM
Building Resilliance/ Big
Lottery
MVAP / Manchester City
Coucil
Universal Credit /
National Mind
Park House / GM Mental
Health Trust
Big Manchester /
Barnardos
Help Through Crisis / Big
Lottery
ICRS
MVAP / Big Lottery
Peer Support / National
Mind
Greater Minds
Partnership
Blue Light/ G.Minds
Be Well / Big Life
Heads Up
Total Children & Young
People Services
Community Training /
Manchester City Council
Later Life / Calouste
Gulbenkian		 Balance at
1 April
2019
£
-
61,265		 Income
£
78,969
109,736
63,873
68,500
28,483
2,120
351,681
142,817
104,294
43,813
50,288
48,700
9,000
-
398,912
-
33,732
-
33,732
10,000
32,828
30,000
81,778
-
-
-
-
-
154,606
938,931		 Expenditure
£
(99,222)
(134,265)
(64,359)
(36,486)
(28,099)
(2,477)
(364,908)
(126,597)
(93,738)
(44,302)
(57,613)
(49,715)
(9,000)
(270)
(381,235)
-
(40,169)
(19,990)
(60,159)
(10,000)
(32,532)
(23,357)
(57,536)
(169)
(48)
(12,556)
-
-
(136,198)
(942,500)		 Transfers
£
20,253
-
-
20,253
270
270
(4,835)
6,437
7,418
9,020
(4,939)
(296)
-
(24,242)
169
(13,757)
2,556
(4,150)
(195)
(44,854)
(15,311)		 Balance at 31
March 2020
£
-
36,736
(486)
32,014
384
(357)
61,265 68,291
17,337
53,331
(489)
20,251
12,024
-
-
102,454
-
-
-
-
-
-
6,643
-
-
-
-
-
-
33,089 6,643
196,268 177,388

38

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

Name of restricted fund Description, nature and purposes of the fund

The MVAP partnership funded by the National Lottery Community Fund, it's Manchester Volunteer purpose is to enhance the provision of advice services in Manchester through training and supporting volunteers in community advice work organisations. Advice Project (MVAP) The balance relates to income being received ahead of expenditure on the project. The balance held in restricted reserves at the year end will be expended against future costs and bridge funding on the project. Universal Credit is funded by National Mind, it's purpose is to provide advice Universal Credit and support people using the Universal Credit system. The balance relates to income being received ahead of expenditure on the project. The balance held in restricted reserves at the year end will be expended against future costs on the project. HTC is a funded by the National Lottery, it's purpose is to support young Help through Crisis people experiencing hardship crises. The balance relates to income being (HTC) received ahead of expenditure on the project. The balance held in restricted reserves at the year end will be expended against future costs on the project. Manchester Mind are part of a Greater Manchester consortium delivering oneto-one psychosocial support to pupils in schools. The balance relates to the Greater Manchester income being received ahead of expenditure on the project. The balance Schools held in restricted reserves at the year end will be expended against future costs on the project.

39

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

19 Analysis of movement in unrestricted funds

Redundancy Reserve
Continuance Reserve
Designated Project Fund
Free Reserves
Previous reporting
period
Current reporting
period
Designated Project Fund
Free Reserves
Redundancy Reserve
Continuance Reserve		 Balance
at 1 April
2020
£
109,227
114,000
313,000
298		 Income
£
-
-
850,918
293,263
1,144,181
Income
£
-
-
959,422
396,213
1,355,635		 Expenditure
£
-
-
(946,659)
(101,261)
(1,047,920)
Expenditure
£
-
-
(1,195,287)
(102,220)
(1,297,507)		 Transfers
£
15,485
109,366
(178,562)
(53,711)
Transfers
£
27,227
2,000
299,157
(313,073)
15,311		 As at 31
March 2021
£
124,712
114,000
326,625
13,738
536,525 579,075
Balance
at 1 April
2019
£
82,000
112,000
249,708
19,378
463,086		 As at 31
March 2020
£
109,227
114,000
313,000
298
536,525

Name of unrestricted fund

Description, nature and purposes of the fund

Redundancy Reserve Liability for all staff employed by Manchester Mind in line with statutory redundancy pay conditions. Protects the long-term continuance of the Charity, ensures essential funds Continuance Reserve are covered during times of financial difficulty. Additional spending as approved by the Board of Trustees for a designated Designated Project Fund purpose i.e. to support new/existing self-funded projects or matched costs on externally funded projects. Any surplus held in unrestricted reserves after the demands of the above. Free Reserves

40

Manchester Mind

Notes to the accounts for the year ended 31 March 2021 (continued)

20 Analysis of net assets between funds

Current reporting period
Tangible fixed assets
Net current assets/(liabilities)
Total
Previous reporting period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
11,139
2,599
13,738
General
fund
£
20,952
(20,654)
298		 Designated
funds
£
-
565,337
565,337
Designated
funds
£
-
536,227
536,227		 Restricted
funds
£
-
189,801
189,801
Restricted
funds
£
-
177,388
177,388		 Total
£
11,139
757,737
768,876
Total
£
22,558
636,796
659,354

21 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating		 2021
£
54,963
11,131
129,947
(96,177)
99,864		 2020
£
54,559
11,160
112,298
89,599
267,616

41