OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-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 2022

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 6
Financial review 11
Plans for future periods 14
Statement of Directors’ responsibilities 15
Independent auditor’s report 16
Financial statements
Statement of financial activities 19
Balance sheet 20
Statement of cash flows 21
Notes to the financial statements 22

1

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 Rachel Pearson (Chair) Ms E Bloomfield (Vice-Chair) Ms J Bytheway Ms A Ince-Brown Mr N O’Donovan David Milne (Secretary) Katie Neal Retired 26.03.2022 Rhian Cooke Sarah Clayton Retired 26.03.2022 Teresa Wilson Jacqui Dennen Co-opted 07.07.2021 & appointed 18.01.2022 Simon Farr Co-opted 21.06.2021 & appointed 18.01.2022

Principal staff

Ms E Simpson Chief Executive Officer (CEO) Ms R. Lyster Finance Manager Ms Lucy Galloway Finance Manager (Maternity cover until Oct 2021) Mr D Gratton Office Manager Ms Clare Abbott Operations Director

Auditors

Slade & Cooper Limited Beehive Mill Jersey Street Manchester M4 6JG

Bankers

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

Solicitors

Neil Myerson The Cottages, Regent Road Altrincham WA14 1RX

2

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

The Board presents its annual report and financial statements for the year ended 31 March 2022.

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 2022, the charity had 82 members (31 March 2021: 81 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 2022 there were 8 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. The trustees meet quarterly and delegate oversight to 4 sub-committees.

Sub-Committees

The Trustees have a system of Sub-Committees which enables greater oversight of finances, operations, governance strategy and risk and finally people and wellbeing.

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 has aligned 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, performance and finances can be reviewed and receive oversight.

All committees met quarterly. This year the remuneration committee did not meet at all.

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.

3

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

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, as such Manchester Mind signs up to the community partnership agreement and regular review against the Mind Quality Standards (MQM). We also need to align to the brand guidelines

Partnerships

In 2021/22, Manchester Mind continued to work collaboratively in a number of partnerships, including:

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

4

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

Objectives and activities

Purpose

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

Strategic aims

Our strategic plan moved into its second year and with that our purpose continued to be:

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 2021/22 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.

Improve our ability to demonstrate impact.

We will be making the development of kind relationships both inside and externally a focus of our work.

A Whole Person Approach to Mental Health

Secure continuation and replacement funding for CYP services to enable continued access to wraparound provision. Recruit to a People and Wellbeing Team to focus on the positive management and support to staff and volunteers. 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

Continue to work with partners across Manchester..

Be a sustainable Well Governed charity

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.

5

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

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.

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

This year we were still in the grips of Covid-19 with the level of threat changing regularly. Towards the end of the year we were dealing with an omicron wave. There were times during this year when the number of people either off work or working from home due to covid-19 was at its highest.

We continued our redeveloped telephone support offer with staff volunteering as they had before but this got harder to maintain due to other work load. So staff continued to volunteer to take a turn on the phones. This year we saw the number of calls rise to 3,115 from 2,830 in the previous year.

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 because of continued lockdowns we were only able to bring back volunteering slowly mainly in our Food For All/allotment service and in Peer Support.

In 2021/22 484 people volunteered across Manchester Mind services and fundraising and contributed approximately 2,460 hours to supporting our services.

Volunteers supported:

Peer Support

Peer Support offers and opportunity for people to support each other. It is a strengths based process where that lived experience support brings hope to others. We support and train volunteers to facilitate groups. In 2021/22 we delivered ?? groups to 108 people and 1volunteers contributed 712 hours

Food For All

Food For All, was in a transition year. We knew that after stopping trading at the start of the pandemic we would not be able to continue with the outside catering. So during the year we have re-focussed on providing charitable services. Using our expertise around food and mental health we continued developing our emergency food offer and also testing out what other support might help.

6

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

Our allotment continued to bloom and provided space to volunteer and grow produce which contributed to emergency meals and our emerging food gatherings.

In 2021/22 we worked with 60 volunteers contributed 1,480 hours to deliver 28,241 meals and grew 454kg of produce at the allotment 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.

We also continued to provide advice work to people on the wards at Park House and Laureate House. Our small service supporting people being discharged from community mental health teams continued and we were also contracted to set up a new service named Community Engagement - Improving Physical Health. We have staff working in primary care to increase the numbers of people accessing physical health checks. This service is part of Community Mental Health Transformation and we started working to recruit the team of 14 in December 2021. We were also commissioned to deliver support to people being discharged from secondary care services and the small team of three worked with 79 people.

Provision of Advice

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

This year 1,830 individual people accessed advice across all advice provision.

£1.4 million 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) started to deliver again in June 2021 with lottery funding.

Our National Mind Universal Credit Project came to an end during this year.

Children and Young Peoples Work (CYP)

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

Remote delivery continued but we also started to deliver again from our office base

In total 1,469 young people received support from Manchester Mind CYP. 123 young people received support within schools and 109 young people received advice and 182 young people accessed counselling.

Employer Training

Our training stopped at the start of the pandemic. We spent that first year redesigning our training to be delivered online and this year we started to properly promote training and rebuilding the sales. During the year we delivered 108 courses to 1,279 people and turnover was £74,638 . We have increased the number and type of courses that we deliver and this in part has been in response to what employers have needed post pandemic.

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. This training again continued to be delivered online and we expanded from delivery of Mental Health Awareness to also include Supporting Someone who is Suicidal and we also deliver longer courses to people long term health conditions, Mums Matter – a course for women and families dealing with peri-natal mental health issues and developed a new and very popular Mindfulness for Menopause course. 948 people attended our free training.

7

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

Marketing and Communications

Marketing and Communications continued to be a vital part of what we can do as an organisation to promote good mental health, information about services and challenging stigma and discrimination. Our key campaign was having a poster and QR code (linking to our wellbeing hub) campaign across the GM Tram network. It was a piece of work we were proud of.

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 have also implemented values workshops as part of induction.

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

Fundraising continued to recover this year due to the creative and committed people across our City who want to actively support our services. We raised £291,621 in comparison to the previous years £284,160 in comparison to the previous year’s £397,851.

As a charity we are registered with the Fundraising Regulator and adhere to their regulations, policies and guidance with regard to community and corporate fundraising which is still our main focus. We also abide by the Charity Commission fundraising guidance and regulations and by the Mind fundraising standards Our activities are overseen and monitored by the Fundraising Manager in association with the Marketing and Communications Manager. The fundraising manager reports into the Finance Sub Committee on a quarterly basis.

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

8

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

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

We regularly worked with volunteers during the year to support our fundraising.

In the past we have hosted two annual city-centre collections (1 day in May, 1 day in October) where cash donations are collected by volunteers and we aim to start this again in 2022. The process we use is as follows:

Charity Partners

In 2021/22 we managed over 35 corporate partnerships, which helps generate unrestricted income. These partnerships are governed by our ethical fundraising policy and ethical investment policy. Each partner is supported by the fundraising manager for 12-24 months, based on an annual scheme of works (legal, logistic and procedural).

Community, Group and Individual Fundraisers

We follow a regulated schedule of stewardship (communications & administration) with all other fundraisers per donor type (in memory, regular giving, sponsored events, one off events, cause related marketing, one off donations) with activities and monies recorded via the charity donor database and SAGE finance accounts.

Compliments and Complaints

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

We do not use direct mail campaigns for charity fundraising, nor employ any unsolicited forms of marketing to generate

9

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

donations.

We only communicate with individuals who are pro-active in contacting our charity with a wish to support us via fundraising.

We do not engage with fundraisers under the age of 18 without an adult supervising their activities.

We follow charity safeguarding policies where fundraisers might have previously experienced poor mental health. We become aware if any fundraisers’ mental health worsens during their contact with us, and advise them to cancel or postpone their fundraising activities so they focus on their wellbeing, which is our main priority.

We follow all GDPR policy and procedures to ensure that people’s data is protected and we do not employ a persistent approach for the purpose of soliciting or otherwise procuring money or other property on behalf of the charity and neither do we put people under undue pressure to give money or other property.

The income from fundraising is continuing to support a range of services including: o Advice o Children and Young People o Peer Support o Food For All

Our Strategy for the coming year is to continue to maintain and build relationships with existing and new fundraisers. We will hold two charity collections in Manchester during the year and our charity partners help with this. Community events have restarted this year and we will continue to support our fundraisers who wish to take part. 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: o Suicide Prevention Strategy o Manchester Health and Wellbeing group

o Manchester VCSE CEO Group

o Working with VCSE organisations on developing plans around Community Mental Health Transformation

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.

Quality

Manchester Mind passed our Mind Quality Mark in 2021. We were also nominated for an award at the Mind National Conference in November 2021 for our values led recruitment.

Challenges in 2021/22

The challenges during this year were in the main still related to Covid-19. There was still a great deal of uncertainty about how long the waves related to the pandemic would impact, how it would affect working patterns and the need for office space, whether fundraising would get back to it’s previous levels and most importantly evidence was showing that some groups of people had been badly affected by the pandemic e.g. young people, those people with existing mental health problems and people who were already impacted by inequality. We have already felt the increasing demand – not always in numbers but what people present with appears to be more complex. We will be monitoring this over the coming year(s).

Recruitment was also a challenge – with less people applying for jobs – particularly management level jobs and professional level jobs such as finance and personnel managers and social workers. This is a challenge across the health and social care

10

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

sector.

Planning for the future was also challenging as we are not certain at this stage how the pandemic will end and whether restrictions will be removed or continue.

Financial review

Total income for the year was £2,515,352 a £352,523 (165) increase on prior year, £21,027 increase in unrestricted income and £331,496 increase in restricted income.

Fundraising income (when excluding the related prior year furlough income) was at a very similar level to 2020/21, and although there is a sense of more optimism and engagement, unfortunately income hasn’t reached pre-pandemic levels.

Underlying Food For All income has also remained at a simila level to 2020/21, with the focus still surrounding emergency food provision and school holiday meals. The business model for Food For All will be changing from 2022/23, linking the service in with Advice and Peer Support services and therefore moving away from meal production. This will mean that we will exit the Windrush property lease in May 2022 and the workforce will be restructured.

Training income increased on prior year (+£27,538) and has exceeded pre-pandemic levels, and we saw the return of some faceto-face training sessions. We were successful in two sizeable contract tenders, delivery of which will take place in 2022/23 therefore the income was deferred and will be recognized as training is delivered through the coming year.

The Manchester Engagement Team (MET) contract with Greater Manchester Mental Health Trust remained our largest source of income at 25% of total income (29% in 2020/21), however we are continuing to work to diversify our income streams to mitigate this financial risk.

The Charity has worked really hard to secure new funding across all services, it was successful in winning various new grants and contracts during 2021/22 which resulted in the sizeable increase in restricted income. New projects include Manchester Volunteer Advice Partnership (£86,298), Advice Supervisor (£17,943), various independent contracts providing Mental Health Practitioners in schools (£16,705), Eric Wright Trust (£25,000), Food/Welfare Project (£24,190), Winter Food Grant (£17,357), Food Social Recovery Fund (£9,942), Greater Manchester Food Project (£34,000), Adult Peer Support (£44,327), Peer Support / Volunteer Coordinator (£17,358), Peer Support Training Fund (£34,850), Improving Physical Health (£153,169), Big Manchester/Central (£10,097) and Mental Health Transformation (£79,785). The new funding has been partly offset by the end of the Help Through Crisis project (£107,929), the Listening Ear funding (£58,979) and the Loneliness fund (£24,970).

As a service delivery organisation, staff costs are our single biggest area of expenditure. In 2021/22 expenditure on salaries totaled £1,882,839.

The charity held £1,037,072 reserves at the year ending 2021/22, this is an increase of £268,196 on prior year, which is an amazing achievement. £594,699 relates to unrestricted funds available for future use in line with the Charity’s reserves policy, and £442,373 relates to restricted funds for specific externally funded projects.

The Board had previously agreed to designate £326,000 unrestricted funds from 2020/21 to support various projects and services in 2021/22, this included £74,243 for CYP, £65,294 for various Food For All projects, £30,058 matched funding for the Advice Team and £27,231 to support various Community Services projects. The remainder was designated to support 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 2021/22:

11

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

Manchester Mind could not exist without this valued support.

Individual and corporate donors

We would also like to thank our individual and corporate donors for their support in 2021/22. This area of income generation has become increasingly important to support the growth of the Charity. In 2021/22, 216 people and over 103 organisation contributed to raising £278,535 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

12

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

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.

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.

13

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

Plans for future periods

In 2022/23 we will continue to 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 2022/23

The main priorities for Manchester Mind for 2022/23 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.

14

Manchester Mind (a company limited by guarantee)

Directors’ report for the year ended 31 March 2022

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:

................................................................. ……………………………….. Rachel Pearson (Chair) Date

15

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 2022, 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).

In our opinion the financial statements:

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:

16

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 15, 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:

17

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: 21/12/2022 Slade & Cooper Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

18

Manchester Mind

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2022

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
278,535
Charitable activities:
4
Advice Services
-
Children & Young People Services
16,705
Food For All
165,153
Manchester Engagement Team
621,672
Community Services
-
Other
8,738
5
74,405
Total income
1,165,208
Expenditure on:
Raising funds
6
115,886
Charitable activities:
7
Advice Services
-
Children & Young People Services
64,286
Food For All
242,813
Manchester Engagement Team
583,517
Community Services
10,630
Other
-
8
80,859
Total expenditure
1,097,991
10
67,217
Transfer between funds
(51,593)
Net movement in funds for the year
15,624
Reconciliation of funds
Total funds brought forward
579,075
Total funds carried forward
594,699
Other trading activities
Net income/(expenditure) for the
year
Other trading activities		 Restricted
funds
£
-
314,200
330,963
85,489
-
485,381
134,111
-
1,350,144
-
300,781
348,659
11,157
-
404,369
84,199
-
1,149,165
200,979
51,593
252,572
189,801
442,373		 Total funds
2022
£
278,535
314,200
347,668
250,642
621,672
485,381
142,849
74,405
2,515,352
115,886
300,781
412,945
253,970
583,517
414,999
84,199
80,859
2,247,156
268,196
-
268,196
768,876
1,037,072		 Total funds
2021
£
293,263
250,346
392,740
202,737
622,703
197,804
156,369
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

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Prior year SOFA is shown on the last page.

19

Manchester Mind Company number 04738057

Balance sheet as at 31 March 2022

Note
£
£
Fixed assets
Tangible assets
15
4,487
Total fixed assets
4,487
Current assets
Debtors
16
298,183
Cash at bank and in hand
17
893,546
Total current assets
1,191,729
Liabilities
Creditors: amounts falling
due in less than one year
18
(159,144)
Net current assets
1,032,585
Net assets
1,037,072
The funds of the charity:
Restricted income funds
19
442,373
Unrestricted income funds
20
594,699
Total charity funds
1,037,072
2022		 £
£
11,139
11,139
46,393
800,588
846,981
(89,244)
757,737
768,876
189,801
579,075
768,876
2021		 £
£
11,139
11,139
46,393
800,588
846,981
(89,244)
757,737
768,876
189,801
579,075
768,876
2021
11,139
757,737
768,876
189,801
579,075
768,876

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 22 to 40 form part of these accounts.

Approved by the trustees on ____/12/2022 and signed on their behalf by:

Rachel Pearson (Trustee)

20

Manchester Mind

Statement of Cash Flows for the year ending 31 March 2022

Note
Cash provided by/(used in) operating activities
22
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		 2022
£
92,958
-
-
92,958
800,588
893,546		 2021
£
99,864
(1,318)
(1,318)
98,546
702,042
800,588

21

Manchester Mind

Notes to the accounts for the year ended 31 March 2022

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.

22

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (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.

23

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (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 8.

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%

24

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (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.

25

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (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
Legacies
Donated services
Total
Previous reporting period
Donations
Legacies
Donated services
Total		 Unrestricted
£
278,535
-
-
278,535
Unrestricted
£
293,263
-
-
293,263		 Restricted
£
-
-
-
-
Restricted
£
-
-
-
-		 Total 2022
£
278,535
-
-
278,535
Total 2021
£
293,263
-
-
293,263

26

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (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
Advice Supervisor / National Mind
Park House / GMMHT
Laurette House / GMMHT
Subtotal for Advice Services
Children & Young People Services
Positive Changes / Lottery
ICRS /NHS MCR CCG
M-Thrive / NHS MCR CCG
M-Thrive / Independent Schools
Reconnect Greater Manchester/ ESF
Co-op Resilience Project / National Mind
Children In Need / CIN
Peer Support Transitions / 42nd Street
Eric Wright Trust / EWT
Winter Discharge Fund / 42nd Street
Subtotal for Children & Young People Services
Food For All
Zion Café / Manchester City Council
Food For All / Various
Allotment / Various
Pay What You Can
Food - Welfare Project / One MCR
Winter Grant / Manchester City Council
Social Recovery Fund / One MCR
GMcr Food Project / NHS MCR CCG
Subtotal for Food For All
Manchester Engagement Team (MET)
MET / GMMHT
Subtotal for MET
Community Services
Community Training / Manchester City Council
Mums Matters / Manchester City Council
Peer Support/ National Mind
Volunteer Coordinator / National Mind
Peer Support Training Fund / NHS MCR CCG
Discharge Support / GMMHT
Improving Physical Health CET / GMMHT
Improving Physical Health CET Expanded / GMMHT
Resilience Training / Various
Subtotal for Community Services
Other
Be Well / Big Life
Big Manchester North / Barnardos
Big Manchester Central / Barnardos
Mental Health Transformation / NHS MCR CCG
Misc Income / Various
Subtotal for Other
Total		 Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
16,705
-
-
-
-
-
-
16,705
65,976
88,102
8,317
2,758
165,153
621,672
621,672
-
8,738
8,738
812,268		 Restricted
£
74,766
86,298
72,471
13,700
17,943
28,483
20,539
314,200
90,466
43,816
96,792
-
(7,475)
15,078
48,373
18,241
25,000
672
330,963
-
-
-
-
24,190
17,357
9,942
34,000
85,489
-
33,228
100,000
44,327
17,358
34,850
92,969
124,984
28,185
9,480
485,381
10,000
34,229
10,097
79,785
134,111
1,350,144		 Total 2022
£
74,766
86,298
72,471
13,700
17,943
28,483
20,539
314,200
90,466
43,816
96,792
16,705
(7,475)
15,078
48,373
18,241
25,000
672
347,668
65,976
88,102
8,317
2,758
24,190
17,357
9,942
34,000
250,642
621,672
621,672
33,228
100,000
44,327
17,358
34,850
92,969
124,984
28,185
9,480
485,381
10,000
34,229
10,097
79,785
8,738
142,849
2,162,412

27

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (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 /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 2022 (continued)

5 Income from other trading activities

Income from other trading activities
Mental Health Training
All income from other trading activities is unrestricted.
Cost of raising funds
Membership scheme
Staff costs
Volunteer Costs
Office Costs
Merchandise
Event Costs
Client Costs
Support costs (see note 9)
Governance costs (see note 9)		 2022
£
74,405
74,405
2022
£
1,922
53,202
-
4,200
2,656
-
-
1,227
52,679
115,886		 2021
£
46,867
46,867
2021
£
562
65,757
-
6,653
-
125
37
-
28,127
101,261

6 Cost of raising funds

All expenditure on cost of raising funds is unrestricted.

29

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (continued)

7 Analysis of expenditure on charitable activities

Advice
£
Staff costs
238,728
Office costs
18,188
Direct costs
4,377
Volunteer costs
157
Client costs
3,655
812
34,864
300,781
312,538
Restricted expenditure
Unrestricted expenditure
Total 2021
Total
Governance costs (see
note 9)
Support costs (see
note 9)		 CYP
£
299,364
50,837
21,691
96
133
930
39,894
412,945
422,484		 FFA
£
172,807
36,633
20,448
242
40
542
23,258
253,970
239,454		 MET
£
411,027
9,849
140
38
190
3,694
158,579
583,517
624,924		 Community
Services
£
302,017
18,003
45,432
527
2,291
1,064
45,665
414,999
47,638		 Other
£
66,414
10,151
-
-
-
174
7,460
84,199
283,142		 Total 2022
£
1,490,357
143,661
92,088
1,060
6,309
7,216
309,720
2,050,411
1,930,180
2022
£
1,149,165
901,246
2,050,411		 Total 2021
£
1,376,317
157,968
129,205
634
745
2,558
262,753
1,930,180
2021
£
1,059,946
870,234
1,930,180

30

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (continued)

8 Cost of trading activities

Cost of trading activities
Staff costs
Freelancer Costs
Office Costs
Support costs (see note 9)
Governance costs (see note 9)		 2022
£
38,550
26,395
3,545
282
12,087
80,859		 2021
£
37,675
24,788
3,623
109
10,230
76,425

9 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		 Support
£
300,731
73,755
-
-
374,486
Support
£
227,452
90,344
-
-
317,796		 Governance
£
-
-
6,500
2,226
8,726
Governance
£
-
-
5,400
7,696
13,096		 Total 2022
£
300,731
73,755
6,500
2,226
383,212
Total 2021
£
227,452
90,344
5,400
7,696
330,892

10 Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting): 2022 2021
£ £
Depreciation 6,652 11,131
Auditor's remuneration - audit fees 6,500 5,400
Auditor's remuneration - accountancy fees -

31

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (continued)

11 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
Redundancy and termination costs
Other staff costs
Allocated as follows:
Cost of raising funds
Charitable activities
Support costs
Governance costs
Other trading activities		 2022
£
1,624,095
137,171
81,374
1,328
38,871
1,882,839
53,202
1,490,356
300,731
-
38,550
1,882,839		 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

No employees has employee benefits in excess of £60,000 (2021: Nil).

The average number of staff employed during the period was 78 (2021: 69).

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 £57,750 (2021: £55,230).

12 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 (2021: Nil).

No members of the management committee received travel and subsistence expenses during the year (2021: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 (2021: nil).

32

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (continued)

13 Government grants

The government grants recognised in the accounts were as follows:

Manchester City Council
Greater Machester Mental Health Trust
NHS Manchester CCG		 2022
£
363,801
916,831
289,243
1,569,875		 2021
£
178,035
671,010
849,045

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

14 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.

15 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 31 March 2022
At 1 April 2021
At 31 March 2022
At 31 March 2022
At 31 March 2021
At 1 April 2021		 Plant &
Machinery
£
11,333.50
-
-
11,333.50
8,558
2,181
-
10,739
595
2,776		 Office
Equipment
£
31,453.74
-
-
31,453.74
25,219
2,343
-
27,562
3,892
6,235		 Furniture &
Fittings
£
24,921.00
-
-
24,921.00
22,792
2,128
-
24,920
1
2,129		 £
67,708.24
-
-
Total
67,708.24
56,569
6,652
-
63,221
4,487
11,139

33

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (continued)

16 Debtors

16
Debtors
Trade debtors
Prepayments and accrued income
17
Cash at bank and in hand
Cash at bank and on hand
18
Creditors: amounts falling due within one year
Trade creditors
Other creditors and accruals
Deferred income
Taxation and social security costs		 2022
£
246,239
51,944
298,183
2022
£
893,546
893,546
2022
£
11,216
28,477
72,058
47,393
159,144		 2021
£
24,038
22,355
46,393
2021
£
800,588
800,588
2021
£
26,808
12,343
46,906
3,187
89,244

£52k 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 2022.

34

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (continued)

19 Analysis of movements in restricted funds

Balance at
1 April
2021
£
Advice Services
Our Manchester / MCC
-
MVAP / Big Lottery
13,364
MVAP / MCC
8,758
Universal Credit / National Mind
23,662
Advice Supervisor / National Mind
-
Park House / GMMHT
-
Laurette House / GMMHT
-
Total Advice Services
45,784
Children & Young People Services
Positive Changes / Lottery
-
Help Through Crosis / Lottery
57,799
ICRS /NHS MCR CCG
-
M-Thrive / NHS MCR CCG
30,862
Reconnect Greater Manchester/ ESF
1,461
Co-op Resilience Project / National Mind
4,840
Building Resilience / Lottery
15,487
Children In Need / CIN
12,806
Peer Support Transitions / 42nd Street
-
Eric Wright Trust / EWT
-
MUFC Project
3,340
Winter Discharge Fund / 42nd Street
-
126,595
Food For All
Food - Welfare Project / One MCR
-
Winter Grant / Manchester City Council
-
Social Recovery Fund / One MCR
-
GMcr Food Project / NHS MCR CCG
-
Total Food For All
-
Community Services
Community Training / Manchester City
-
Mums Matters / Manchester City Counc
10,880
Peer Support/ National Mind
4,912
Peer Support/ Co-op & National Mind
-
Volunteer Coordinator / National Mind
-
Peer Support Training Fund / NHS MCR
-
Discharge Support / GMMHT
1,630
Improving Physical Health CET / GMMH
-
Improving Physical Health CET Expande
-
Resilience Training / Various
-
Total Community Services
17,422
Other
Be Well / Big Life
-
Big Manchester North / Barnardos
-
Big Manchester Central / Barnardos
-
Mental Health Transformation / NHS MC
-
Total Other
-
Total
189,801
Current reporting period
Total Children & Young People		 Balance at
1 April
2021
£
-
13,364
8,758
23,662
-
-
-		 Income
£
74,766
86,298
72,471
13,700
17,943
28,483
20,539
314,200
90,465
-
43,816
96,792
(7,475)
15,078
-
48,373
18,241
25,000
-
672
330,962
24,190
17,357
9,942
34,000
85,489
33,228
100,000
-
44,327
17,358
34,850
92,969
124,984
28,185
9,480
485,381
10,000
34,229
10,097
79,785
134,111
1,350,143		 Expenditure
£
(103,735)
(67,406)
(48,387)
(27,053)
-
(32,201)
(21,999)
(300,781)
(62,615)
(49,138)
(43,918)
(84,622)
(1,106)
(21,502)
(31,181)
(40,609)
(13,366)
-
-
(600)
(348,657)
-
(8,771)
(2,386)
-
(11,157)
(42,013)
(96,263)
(4,514)
(24,283)
(32)
(2,611)
(89,461)
(100,550)
(28,185)
(16,458)
(404,370)
(10,000)
(34,229)
(10,097)
(29,873)
(84,199)
(1,149,165)		 Transfers
£
28,966
-
-
-
-
3,718
1,460
34,144
-
-
102
(15,694)
-
1,584
15,694
-
-
-
-
-
1,686
-
-
-
-
8,785
-
-
-
-
-
-
-
-
6,978
15,763
-
-
-
-
-
51,593		 Balance at 31
March 2022
£
(3)
32,256
32,842
10,309
17,943
-
-
93,347
27,850
8,661
-
27,338
(7,120)
-
-
20,570
4,875
25,000
3,340
72
110,586
24,190
8,586
7,556
34,000
74,332
-
14,617
398
20,044
17,326
32,239
5,138
24,434
-
-
114,196
-
-
-
49,912
-
189,801		 49,912
442,373

35

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (continued)

Balance at
1 April
2020
£
Advice Services
Our Manchester / Manchester City Coun
-
MVAP / Big Lottery
36,736
MVAP / Manchester City Coucil
(486)
Universal Credit / National Mind
32,014
Park House / GM Mental Health Trust
384
Laurette House / GM Mental Health Tru
(357)
Total Advice Services
68,291
Children & Young People Services
Building Resilliance/ Big Lottery
17,337
Help Through Crisis / Big Lottery
53,331
ICRS /CAHMS
(489)
GM Schools / 42nd Street
20,251
Henry Smith
12,024
Reconnect Greater Manchester/ ESF
-
Co-op Resilience Project
-
Children In Need
-
Peer support Transitions
-
MUFC Project
-
Total Children & Young People Services
102,454
Food For All
Food Response/ lottery
-
Total Food For All
-
Training
Community Training / Manchester City
-
Later Life / Calouste Gulbenkian
-
Total Training
-
Other
Be Well / Big Life
-
Big Manchester / Barnardos
-
Peer Support / National Mind
6,643
Mums Matter
-
Loneliness Fund/ NM
-
Listening Ear Service
-
Discharge Support
-
Total Other
6,643
Total
177,388
Previous reporting period		 Balance at
1 April
2020
£
Advice Services
Our Manchester / Manchester City Coun
-
MVAP / Big Lottery
36,736
MVAP / Manchester City Coucil
(486)
Universal Credit / National Mind
32,014
Park House / GM Mental Health Trust
384
Laurette House / GM Mental Health Tru
(357)
Total Advice Services
68,291
Children & Young People Services
Building Resilliance/ Big Lottery
17,337
Help Through Crisis / Big Lottery
53,331
ICRS /CAHMS
(489)
GM Schools / 42nd Street
20,251
Henry Smith
12,024
Reconnect Greater Manchester/ ESF
-
Co-op Resilience Project
-
Children In Need
-
Peer support Transitions
-
MUFC Project
-
Total Children & Young People Services
102,454
Food For All
Food Response/ lottery
-
Total Food For All
-
Training
Community Training / Manchester City
-
Later Life / Calouste Gulbenkian
-
Total Training
-
Other
Be Well / Big Life
-
Big Manchester / Barnardos
-
Peer Support / National Mind
6,643
Mums Matter
-
Loneliness Fund/ NM
-
Listening Ear Service
-
Discharge Support
-
Total Other
6,643
Total
177,388
Previous reporting period		 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
10,000
34,206
21,777
100,000
24,970
58,979
38,737
288,669
1,018,648		 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)
(10,000)
(34,206)
(23,508)
(89,120)
(24,970)
(58,979)
(37,107)
(277,890)
(1,059,946)		 Transfers
£
36,707
-
-
-
1,154
1,824
39,685
-
-
1,443
-
3,763
-
-
-
-
-
5,206
-
-
4,175
4,645
8,820
-
-
-
-
-
-
-
-
53,711		 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
126,595
- -
- -

-
-		 -
-
- -
-
-
6,643
-
-
-
-		 -
-
4,912
10,880
-
-
1,630
6,643 17,422
177,388 189,801

36

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (continued)

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

The MVAP partnership funded by the National Lottery Community Fund, it's purpose is to enhance the provision of advice services in Manchester through Manchester Volunteer Advice Project training and supporting volunteers in community advice work organisations. (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. Manchester Mind are part of a Greater Manchester consortium delivering one-toone psychosocial support to pupils in schools. The balance relates to the M- Thrive / GM Schools 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. Transfer in year is to account for preior year unallocated costs of the project

37

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (continued)

20 Analysis of movement in unrestricted funds

Current reporting period Balance
at 1 April As at 31
2021 Income Expenditure Transfers March 2022
£ £ £ £ £
Redundancy Reserve 124,712 - - 9,817 134,529
Continuance Reserve 114,000 - - (3,745) 110,255
Designated Project Fund 326,625 886,673 (982,105) 2,999 234,192
Free Reserves 13,738 278,535 (115,886) (60,664) 115,723
579,075 1,165,208 (1,097,991) (51,593) 594,699
Previous reporting period Balance
at 1 April As at 31
2020 Income Expenditure Transfers March 2021
£ £ £ £ £
Redundancy Reserve 109,227 - - 15,485 124,712
Continuance Reserve 114,000 - - - 114,000
Designated Project Fund 313,000 850,918 (946,659) 109,366 326,625
Free Reserves 298 293,263 (101,261) (178,562) 13,738
536,525 1,144,181 (1,047,920) (53,711) 579,075
Name of
unrestricted fund Description, nature and purposes of the fund
Redundancy Reserve Liability for all staff employed by Manchester Mind
redundancy pay conditions.		 in line with statutory
Continuance Reserve Protects the long-term continuance of the Charity,
covered during times of financial difficulty.		 ensures essential funds are
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.
Free Reserves Any surplus held in unrestricted reserves after the demands of the above.

38

Manchester Mind

Notes to the accounts for the year ended 31 March 2022 (continued)

21 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
£
4,487
111,236
115,723
General
fund
£
11,139
2,599
13,738		 Designated
funds
£
-
478,976
478,976
Designated
funds
£
-
565,337
565,337		 Restricted
funds
£
-
442,373
442,373
Restricted
funds
£
-
189,801
189,801		 Total
£
4,487
1,032,585
1,037,072
Total
£
11,139
757,737
768,876

Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Less than one year
One to five years
Over five years		 2022
2021
£
£
28,000
28,000
58,333
86,333
-
-
86,333
114,333
Property		 2022
2021
£
£
28,000
28,000
58,333
86,333
-
-
86,333
114,333
Property
114,333

22 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 activities		 2022
£
268,196
6,652
(251,790)
69,900
92,958		 2021
£
54,963
11,131
129,947
(96,177)
99,864

39

Manchester Mind

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

PRIOR YEAR SOFA
Note
Income from:
Donations and legacies
3
Charitable activities:
4
Advice Services
Children & Young People Services
Food For All
Manchester Engagement Team
Training
Other
5
Total income
Expenditure on:
Raising funds
6
Charitable activities:
7
Advice Services
Children & Young People Services
Food For All
Manchester Engagement Team
Training
Other
Total expenditure
9
Transfer between funds
Net movement in funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Other trading activities
Other trading activities
Net income/(expenditure) for the
year		 Unrestricted
funds
£
293,263
-
-
153,134
622,703
-
28,214
46,867
1,144,181
101,261
-
48,678
189,851
624,924
1,528
5,253
76,425
1,047,920
96,261
(53,711)
42,550
536,525
579,075		 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.

40