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← South West Surrey Association For Mental Health Limited

2025-03-31-accounts

Charity registration number 1103172

Company registration number 4657718 (England and Wales)

SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Current Trustees Richard Algeo (Chair)
Adrienne Alton
Dr Ian Cunliffe
Thomas Feury
Ann Towers
Malcolm Twigger-Ross
Dr Syed Zaidi
Charity number 1103172
Company number 4657718
Registered office Church House
23 Waterden Road
Guildford
GU1 2AZ
Independent examiner Linda Warner FCA
2 Hilgay Close
Guildford GU1 2EN
Bankers HSBC - Guildford
12A North Street
Guildford
Surrey
GU1 4AF

SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED CONTENTS

Page Annual report 1 Independent examiner's report 4 Statement of financial activities 5 Balance sheet 6 Notes to the financial statements 7

SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED

ANNUAL REPORT

For the year ended 31 March 2025

The trustees, who are also directors for the purposes of company law, present their annual report and financial statements for the year ended 31 March 2025. The annual report satisfies the legal requirements for a directors’ report for a charitable company and a trustees’ annual report under the Charities Act 2011.

Objectives and activities

The objectives of the Association are to promote mental health in South West Surrey and to assist in relieving and rehabilitating people suffering from mental health problems or conditions of emotional or mental distress requiring advice and support.

The principal activity of the Association during the year was running a drop-in centre (The Canterbury Centre in Guildford) for people with any mental health problems, providing social contact, organised activities and advice.

The Directors confirm that they have complied with their duty in the Charities Act 2011 to have due regard to the Charity Commission's general guidance on Public Benefit.

The beneficiaries of the Association are those who are suffering from mental health problems or conditions of emotional or mental distress. The charity supports people in the local community through provision of a dropin facility which is not otherwise considered to be available from other local establishments and which is a valuable preventative measure in reducing our members’ needs for more complex mental health support and treatment.

The Canterbury Centre is open 9.30am-3.00pm on Monday, Tuesday afternoons from 1.30- 4.30pm and 9.30am– 1.00pm on Thursday and Friday (excluding public holidays). In addition, various special activities take place (Christmas Party, Summer picnic, barbecue and seaside trip, Sunday lunches etc.). These activities are paid for through donations and fundraising activities rather than by using grant money, The number of members attending varies. There is an up-to-date website, Facebook page and Instagram account.

Achievements and performance

Significant activities and achievements against objectives

The Canterbury Centre has had a successful year. The regular audit of members’ views which is conducted at the Centre clearly confirms that members who attend feel they get an excellent service which is delivered in a non-judgemental way.

The main aim of the Centre is to provide a drop in facility for members with emotional problems, enduring mental illness and social isolation. It is managed by a part-time paid Coordinator and a part- time paid Assistant Coordinator, and they are assisted by a team of dedicated volunteers.

Thanks to the dedication and hard work of staff and volunteers, a range of activities has been provided throughout the year. This includes art/craft, music, social groups, discussion, quizzes, gentle exercise, mindfulness, poetry and massage. We also have an active outreach programme including film nights, Sunday lunches and evening meals in Guildford.

Financial review

Total income for the year was £45,999 (2024: £51,083). The prior year benefited from a generous one-off gift of £5,000 plus gift aid. Expenditure was £52,866 (2024: £52,800). There was a deficit for the year of £6,867 (2024: deficit of £1,717).

We remain grateful to our main funders Guildford Borough Council (£20,000 2024: £20,000), Surrey County Council (via Catalyst/Community Connections) (£17,026 2024: £16,169) and Guildford Poyle Charities (£6,110 2024: £6,370). However, the charity needs to secure additional funding to enable its valuable work at the Canterbury Centre to continue.

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED

ANNUAL REPORT

For the year ended 31 March 2025

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. The Charity receives significant funding from Guildford Borough Council and Catalyst Support. If either of these contracts were not to be renewed from 1 April 2026 this would have a significant impact on the Centre’s activities. However, even with these, at their current level the charity’s drop-in centre needs additional funding to meet all its costs and ensure its long term operation beyond March 2027. The Centre’s main funding grants have often not been increased in line with inflation whilst the Centre’s costs do rise with inflation so the gap between income and expenditure has been progressively increasing gradually eroding reserves and this will soon reach a critical point unless something changes.

Reserves Policy

Our unrestricted reserves have reduced to £35,056 (2024: £41,923) now representing some 8 months’ operating costs so have now fallen beneath the Association’s aim to maintain funds in the region of nine months’ operating costs in the belief that the level provides a reasonable buffer against the sudden loss of one or more major sources of income or failure in fundraising.

Major Risks

They are satisfied that systems are in place to mitigate exposure to the major risks as far as is practicable. The Association's activities were reviewed periodically in the light of the association's 'Policies' which are updated regularly to ensure that best practice is observed in all its undertakings. The Association also reviews and makes any required revisions to the Policies from time to time as new legislation is enacted. The Association is compliant with GDPR requirements.

Plans for future periods

The Centre is now in its 43rd year and has seen many changes over that time. Looking forward and recognizing the need to adequately respond to current trends and the increasing need for Mental Health support services, the Management Committee have decided to continue with the plan set out last year as follows:

We are very grateful to those who fund us and who take an active interest in the Centre, and we will continue to work with those funders in providing regular monitoring reports so that the valuable work and activities of the Centre can continue and thrive.

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED

ANNUAL REPORT

For the year ended 31 March 2025

Structure, governance and management

The charity is a company limited by guarantee. It is governed by its Memorandum and Articles of Association and is controlled by the Board of Directors who are also the Trustees.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Richard Algeo (Chair) Adrienne Alton Dr Ian Cunliffe Thomas Feury Ann Towers Malcolm Twigger-Ross Dr Syed Zaidi

The business of the Association (also known as the Canterbury Care Centre) is managed by the Executive Committee. The day-to-day management of the Canterbury Care Centre is delegated to the Centre Coordinator.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Trustee applications are invited from interested parties and references are taken. To gain an understanding of the Centre’s activities and operations, the applicant meets with the Chair and manager and visits the Centre. Trustees are appointed by the board during the year on an interim basis until confirmed at the next AGM.

The trustees' report was approved by the Board of Trustees on 27 October 2025.

Richard Algeo

..............................

Richard Algeo (Chair) Trustee

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED

For the year ended 31 March 2025

I report to the trustees on my examination of the financial statements of South West Surrey Association for Mental Health Limited (the charity) for the year ended 31 March 2025.

Responsibilities amd basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts,and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

L.A.Warner

Linda Warner FCA

2 Hilgay Close, Guildford GU1 2EN

Dated: 27 October 2025

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 March 2025

Notes
Income from:
Donations
3
Total Income
Expenditure on:
Charitable Activities
4
Net expenditure/Net
movement in funds
Total funds brought
forward
Total Funds carried
forward		 Unrestricted
Funds
Restricted
Funds
Total
2025
2025
2025
£
£
£
22,800
23,199
45,999
22,800
23,199
45,999
(29,667)
(23,199)
(52,866)
(6,867)
-
(6,867)
41,923
-
41,923
35,056
-
35,056		 Unrestricted
Funds
Restricted
Funds
Total
2024
2024
2024
£
£
£
28,544
22,539
51,083
28,544
22,539
51,083
(30,261)
(22,539)
(52,800)
(1,717)
-
(1,717)
43,640
-
43,640
41,923
-
41,923

The statement of financial activities includes all gains and losses.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED

BALANCE SHEET

As at 31 March 2025

Note
Current Assets
Debtors
9
Cash at bank and in hand
Creditors: Amounts falling due within one year
10
Net current assets
Income Funds
Unrestricted funds
14		 2025
£
5,013
39,327
44,340
(9,284)
35,056
35,056		 2024
£
5,420
42,376
47,796
(5,873)
41,923
41,923

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The financial statements were approved by the Trustees on 27 October 2025.

Malcolm Twigger-Ross

Malcolm Twigger-Ross FCA

Trustee

Company registration number 4657718

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

1 Accounting policies

Charity information

South West Surrey Association for Mental Health Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 23 Waterden Roard, Guildford, Surrey, GU1 2AZ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. The Charity receives significant funding from Guildford Borough Council and Catalyst Support. If either of these contracts were not to be renewed from 1 April 2026 this would have a significant impact on the charity’s activities. However, even with these, at their current level, the charity’s drop-in centre needs additional funding to meet all its costs and ensure its long term operation beyond March 2027. . The Centre’s main funding grants have often not been increased in line with inflation whilst the Centre’s costs do rise with inflation so the gap between income and expenditure has been progressively increasing gradually eroding reserves and this will soon reach a critical point unless something changes.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognized on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

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.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

1 Accounting policies (Continued)

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at recoverable amount.

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price and are subsequently carried at their settlement amount.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at their settlement amount.

Financial liabilities are de-recognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10 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.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other relevant factors. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

3. Income from donations and legacies

Donations & Gifts
Grants Receivable
Grants receivable comprise:
Guildford Borough Council
Guildford Poyle Charities
Catalyst
Community Foundations		 Unrestricted
Funds
Restricted
Funds
Total
2025
2025
2025
£
£
£
2,800
-
2,800
20,000
23,199
43,199
22,800
23,199
45,999
20,000
-
20,000
-
6,110
6,110
-
17,026
17,026
-
63
63
20,000
23,199
43,199		 Unrestricted
Funds
Restricted
Funds
Total
2024
2024
2024
£
£
£
8,544
-
8,544
20,000
22,539
42,539
28,544
22,539
51,083
20,000
-
20,000
-
6,370
6,370
-
16,169
16,169
-
-
-
20,000
22,539
42,539

4 Expenditure on charitable activities

Rent
Outings
Massage Therapy
Community Foundation expenditure
IT costs
Share of support costs (note 5)
Share of governance costs (note 5)
Analysis by fund
Unrestricted funds
Restricted funds		 2025
£
14,520
-
1,620
63
135
16,338
36,528
-
52,866
29,667
23,199
52,866		 2024
£
14,288
560
1,666
-
260
16,774
33,181
1,175
52,800
30,261
22,539
52,800

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

5 Support & Governance Costs

Staff Costs
Bank Charges
Miscellaneous
Insurance
Payroll preparation
Independent Examiners Fees
Analysed between:
Charitable activities		 Support
Costs
Governance
Costs
Total
2025
2025
2025
£
£
£
35,022
-
35,022
60
-
60
64
-
64
878
-
878
504
-
504
-
-
-
36,528
-
36,528
36,528
-
36,528		 Support
Costs
Governance
Costs
Total
2024
2024
2024
£
£
£
32,865
-
32,865
67
-
67
410
-
410
867
-
867
504
-
504
-
1,313
1,313
34,713
1,313
36,026
34,713
1,313
36,026

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration. No trustee was reimbursed expenses during the year. (2024: one for £1,353 being a re-imbursement of payment for the client outing to Butlins. Donations of £250 (2024: £5,000) were received from trustees.

7 Employees

Staff costs
Wages and salaries
Other pension Costs		 2025
£
34,527
495
35,022		 2024
£
32,404
461
32,865

The average number of individual persons employed were 3 (2024: 3). There were no employees whose annual remuneration was more than £60,000. The aggregate compensation of key management personnel was £23,225 (2024: £23,889).

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9 Debtors: amounts falling due within one year

Other Debtors
Prepayments & Accrued Income		 2025
£
4,257
756
5,013		 2024
£
5,332
88
5,420

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

10 Creditors: amounts falling due within one year

Other taxation and social security
Deferred Income (note 11)
Trade Creditors
Accruals		 2025
£
-
6,432
2,684
168
9,284		 2024
£
245
1,625
2,594
1,409
5,873

11 Deferred income

Other deferred income
Deferred income is included within
Current liabilities
Movements in the year
Opening balance
Released from previous periods
Resources deferred in the year
Closing balance
Analysis of closing balance by funder
Community Foundations
Guildford Poyle Charities
12
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined
contribution schemes		 2025
£
6,432
6,432
1,625
(1,625)
6,432
6,432

4,937
1,495
6,432
2025
£
495		 2024
£
1,625
1,625
1,495
(1,495)
1,625
1,625
-
1,625
1,625
2024
£
461

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

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SOUTH WEST SURREY ASSOCIATION FOR MENTAL HEALTH LIMITED NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Catalyst
Guildford Poyle Charities
Community Foundations
Previous Year
Catalyst
Guildford Poyle Charities		 At 1 April
2024
Incoming
Resources
Resources
expended
At 31 March
2025
£
£
£
£
-
17,026
(17,026)
-
-
6,110
(6,110)
-
-
63
(63)
-
-
23,199
(23,199)
-
At 1 April
2023
Incoming
Resources
Resources
expended
At 31 March
2024
£
£
£
£
-
16,169
(16,169)
-
-
6,370
(6,370)
-
-
22,539
(22,539)
-

The grant income from Catalyst Support, Guildford Poyle Charities and Community Foundations are to assist with the costs of providing services at the Canterbury Centre.

14 Unrestricted Funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

General funds
Previous Year
General funds		 At 1 April
2024
Incoming
Resources
Resources
expended
At 31 March
2025
£
£
£
£
41,923
22,800
(29,667)
35,056
At 1 April
2023
Incoming
Resources
Resources
expended
At 31 March
2024
£
£
£
£
43,640
28,544
(30,261)
41,923

15 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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