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2022-03-31-accounts

Registered number: 05689607 Charity number: 1113649

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

CONTENTS

Page
Trustees' report 1 - 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Statement of cash flows 12
Notes to the financial statements 13 - 30

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their annual report together with the financial statements of the Carlisle Eden Mind Limited for the year 1 April 2021 to 31 March 2022. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

Policies and objectives

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the charity commission relating to public benefit.

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide many benefits and continue to look after the welfare of those who partake of the services provided.

Carlisle Eden Mind's mission statement:

Carlisle Eden Mind exists to enhance the quality of life for people experiencing mental and emotional distress and to work generally towards the promotion of better mental health for the residents of Carlisle and Eden Districts. To achieve this we aim to offer a range of quality services across the area, through improving understanding about mental health issues,challenging discrimination and through campaigning for better local and national services.

Carlisle Eden Mind's aims:

To actively engage in charitable campaigning related to local service provision and to seek to raise the profile of mental health issues locally through awareness raising, the provision of information, and the challenging of discrimination and stigma.

To be actively engaged in collaborative working and creative partnerships in the local area and Cumbria as a whole.

To develop the organisational capacity in order to deliver high quality services and support.

To be a resource for all people in the Carlisle and Eden Districts who identify themselves as experiencing mental and emotional distress and to provide a range of quality services and support to meet local needs.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'

Volunteers

The charity is grateful for the unstinting efforts of its volunteers who are involved in service provision, charity shops and fundraising.

Page 1

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

Main activities undertaken to further the Charity's purposes for the public benefit

Preservation of mental health:

Activities supporting this include awareness raising and campaigning work and the provision of information. See review of achievements for additional details.

Supporting those experiencing mental and emotional distress.

Activities supporting this include the provision of advocacy, volunteering and information services. See review of achievements for additional details.

Page 2

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance

Review of activities

As two separate Mind groups, we have been in existence for over 30 years, until Carlisle Mind and Eden Mind merged to become Carlisle Eden Mind in 2010.

As a smaller organisation we have had over twenty staff members through the course of the year who are all dedicated and experienced, offering exceptional services. The wide range of services which contribute to meeting our objectives, include a range of complexities. Many of the staff and services are also supported by a dedicated team of volunteers, particularly in our Penrith shop, who carry out invaluable work, some whilst in recovery.

This year, although not as shocking and difficult as our previous year, we have dealt with a number of challenges and successfully continued to grow and deliver good quality services. We continued to focus our efforts in fundraising around issues arising from the impact of the pandemic, using our experience from the previous year around the difficulties many of those accessing our services had experienced and targeted funders in relation to those issues. Each and every year, since 2018, we have grown in terms of delivering a range of much needed services, reached more individuals in our communities and increased our funds. This has been within a backdrop of the pandemic, depleted management resources and ongoing development of internal structures.

We are very proud of the development Carlisle Eden Mind has achieved over the last few years and aim to continue building upon our robust strategy of increasing core funds through diversification including training delivery, shop income and community fundraising. Having adapted all our delivery throughout the pandemic, we have continued to offer some of those options within our range of services. Our Training team continue to offer online delivery, we continue to offer organisational cultural change in relation attitudes to mental health, continually challenging the discourse. Community fundraising has changed slightly for us in that, along with many other organisations, it has been more difficult to recruit to community fundraising staff; many individuals have become self-employed in a variety of roles including fundraising and digital support. However, we successfully continued this role in house with an aim to recruit to a Funding Manager in the near future, who will be supported by our Digital Manager. Our shop, continues to offer volunteering roles to individuals in our community and has a firm group of volunteers who use their skills, passion and commitment to the organisation. We have been in a strong financial position and raised enough funds to have focussed discussions with the Management team and Board of Trustees around investing in roles in the organisation to diversify delivery and manage Carlisle Eden Mind more effectively with a view to expansion in the near future. With this in mind, we underwent a pay review across the whole organisation which concluded with a much fairer pay structure and, importantly, space to improve growth for our staff. We invested in the recruitment of a Digital Manager, agreed upon a Funding Manager to recruit in due course and to move away from the Business Manager model to create a Chief Operating Officer role. We also had invested in a Senior Finance Manager rather than finance officer and recruited a chartered accountant in this role, ensuring our finances are managed on a day to day basis by a specialist. Although at the beginning of this investment, we are seeing real changes and more effective management leading to broader reach within our communities and setting the scene for Carlisle Eden Mind to officially expand our delivery area. We have maintained our focus on raising funds according to our strategy and continually seek new and inventive ways to enhance income and deliver services where gaps exist and use our monitoring tools to tailor our funding opportunities. We continue to reduce our reliance on contract and grant income by diversifying income streams. We have developed an infrastructure that will allow for progression across these income streams in the future.

This year, using our ingenuity, contacts and good relationships with funders, we were able to maintain and in some areas, increase our funding sources and service delivery. As funding programmes began to reopen after being re-directed during the pandemic, we have successfully applied to a variety of funders for some of our services. Due to our reputation and relationships with funders, we were also able to make a variety of improvements and changes as required within our services having seen the impact of the pandemic up close.

Our staff and volunteers, including our trustees, have shown immense resilience and strength throughout this period; continuing to offer each other and our community support. We have worked with the many changes and adaptations encountered throughout this unsettling period coming through the other end. We have successfully navigated the numerous changes we have faced to improve our services now and into the future to engage more individuals who benefit greatly from our services.

We have continued to deliver our Coaching in Mind project which relies heavily on technological support, creating a coaching and supportive psycho-educational platform for young people who are also given 1-1 support. This was created

Page 3

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance (continued)

in the midst of the pandemic using the feedback and resources available at the time. We have adapted this to include parent work, and have incorporated this in other funding opportunities to roll out in a wider sense. This service funded by both Carlisle City and Eden District Councils supports our 1-1 advocacy service and enabled us to reach a wide range of young people will be highlighted in our accounts, split across the years 2020 and into 2021.

We offer crisis and information services which span across daytime and evening. Our crisis services, which were selected as the Spotlight within National Mind as an exceptional service, offer a dedicated countywide telephone line with access to web chat, email and text services which has supported over 2000 callers this year. We have continued to see an increase in male contacts most of whom are in the 30-45 age range. Most of our contacts have become more complex. We have offered a daytime hardship and mental health crisis service connecting individuals across Carlisle and Eden in partnership with two community organisations, Cumbria Law Centre and Citizens Advice Carlisle and Eden. We secured a year of extra funding through a separate fund within Big Lottery, to ensure we closed this project in July 2022 in a timely and appropriate manner. We have also offered High Intensity support through Freedom to Fly, which is a crisis based service using a pilot model to work with individuals engaging with a variety of services who benefit from a more consistent approach.

The evening crisis service, The Lighthouse, founded in 2017 as an innovative multi-agency project, working closely with Police, Cumbria Partnership Trust and funded through Clinical Commissioning Group. This service continues to see individuals in crisis, helping a huge number of people holistically and therefore reducing the need to have NHS services intervene. When other services are involved, our support helps that process and offers a rounded approach to help someone through their crisis. We continue to reduce the pressures on much needed public services and provide an essential means of support for our community, which we would like to see rolled out across the County. A major change within the service this year is that we have developed the service to be delivered in-house only and seen the ending of our delivery partnership with Glenmore Trust who have provided excellent support alongside Carlisle Eden Mind in The Lighthouse. Together we ensured this project would be delivered and become a fixture of crisis service options in the area; a big thank you to all at Glenmore Trust for their involvement and support over the years.

Using our involvement with a national crisis service development group, involving national Mind and other Mind groups across the country, and as one of the established crisis groups in the country, many of our resources have been used to develop a framework for those considering development of such a service. Using our expertise, we worked with the Clinical Commissioning Group to gain funding to a project called Alternatives to Crisis. We were successful in our funding bid and will see the roll out of this two year project from summer 2022.

Our young people’s service have also included adapting our delivery to a variety of platforms of engagement, offering different sources of materials to schools to support their young people’s mental health throughout the pandemic. This has included web based services and training packages developed for schools to specifically share with their own pupils across Carlisle and Eden.

Our services have included a small portion of funding for volunteer support. A long-standing strength of Carlisle Eden Mind has been the opportunities we offer to volunteers who have lived experience of mental health challenges, to build confidence and self-esteem; to widen their social networks and if they wish to use volunteering as a pathway back into employment.

Our aim is to access further funding to increase volunteer support across the organisation. We value their contribution and aim to prioritise this funding area. Volunteers support the organisation within day and evening services. This funding allows us to support vulnerable volunteers when needed and to engage and usually deliver thousands hours of support across the year which is of significant benefit to the organisation and all services.

Unfortunately, our volunteering services have been severely impacted over the last 2 years and we seek resolution to this through a variety of funding measures and will hopefully build this base again in the near future. We have been able to continue some of this work and greatly appreciate those who have given their time to us.

We have an excellent reputation in delivering bespoke and contracted training around mental health awareness, Mental Health First Aid, suicide prevention and self-harm awareness across the County. We also have a very successful bespoke training programme with major local employers, the voluntary sector and statutory services to raise awareness about mental health. Adaptations to provide online delivery have ensured a continued presence and initiation of new training

Page 4

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance (continued)

programmes. Feedback during the year has highlighted excellent delivery and development of the training programme to the staff and management at Sellafield, Nuclear Decommissioning Authority, Magnox, Cumberland Building Society, Kaefer, Cubby Construction and James Walker Ltd. We have continued to receive requests for online training and face to face delivery has commenced again.

As highlighted in our last report, we began a new relationship with one of our funders who was Cumbria Partnership Foundation Trust and have become Cumbria Northumberland Tyne and Wear NHS Foundation Trust (CNTW).

We continue to deliver service for our Clinical Commissioning Group (CCG) and work with CNTW to enable this to happen. We were funded £50,000 to deliver mental health service by the CCG in 2020 to deliver from April 2021. We were able to spread this fund across a variety of delivery areas including: Coaching in Mind for Young people, recruitment of a Digital Manager, creation of new materials for young people and our information line to name but a few. It was a crucial piece of funding that allowed us space to ‘add on’ to existing services whilst helping to develop new ones.

Last, but certainly not least, our shop has a primary concern in income generation; however, it is much more than that. We have a team of dedicated and passionate volunteers who help us manage the stock, publicity and supporting others who come to our shops seeking information, guidance and a safe space. Our shops will always offer more than trade and is something of which we are very proud and are very appreciative of the time our volunteers give in order to provide this much needed and little acknowledged resource.

Carlisle Eden Mind has gone from strength to strength. We continue to learn and adapt to the immediate needs of our community whilst keeping our sights on the future and have made many positive changes including: Online training and service delivery as required; upcoming development of evening crisis service into a daytime time service including rural outreach; expansion of young people’s services to include parent coaching and partnerships with iCan and Safety Net; continued access to coaching for staff; continued policy development and Trustee recruitment creating robust sub committees to support the Trustee Board. One of our main priorities for the year ahead is to engage more formally with communities of West Cumbria. We aim to raise funds to allow us to deliver more specific projects in West Cumbria with the support of the community and organisations delivering services that are needed and where gaps exist.

Our volunteers, trustees and staff work incredibly hard to deliver our mission within the community and everyone within the organisation should be very proud of our achievements. We take this opportunity to thank all of our funders, for trusting us to continue to deliver our services in the community and those who continue to support us in any way they can. We appreciate everything our supporters have done for us and look forward with optimism for the coming year and years ahead.

Investment policy and performance

The Trustees operate within the governing document, the Memorandum and Articles of Association having regard to the guidance provided by the Charities Commission and act in accordance with the Trustees Act 2000.

Financial review

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 5

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Reserves policy

The total annual core running costs of the Charity, assuming current programmes continue, is estimated to be £190,000. A large proportion of our running costs will be met by future service agreements which are expected to continue, subject to certain performance conditions being met. The Trustee Board's aim is to build unrestricted reserves which meet sixmonths running costs of the Charity, plus additional wind up costs, and that the Charity holds a positive unrestrictedreserve balance forecast for the next twelve months. At the year ended 31 March 2022, our free reserves do not yet meet this goal. Our reserves policy is refreshed annually and we will be working towards making up the gap between actual and intended reserves levels over the next year

Structure, governance and management

Constitution

Carlisle Eden Mind Limited is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Organisational structure and decision-making policies

The Management Committee meet every 4-6 weeks and are responsible for the strategic direction and policy of the charity. At present the Committee has 5 members from a variety of backgrounds relevant to the work of the charity.A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Manager.The Managers are responsible for ensuring that the charity delivers the services specified, key performance indicators are met, individual supervision of the staff/volunteer team and that working practices in line with good practice models and relevant quality standards.

Policies adopted for the induction and training of Trustees

Most trustees are already familiar with the practical work of the charity, through volunteering or through contact with Carlisle Eden Mind through the broad range of voluntary and statutory sector groups we maintain contact with. A Trustee Handbook has also been prepared drawing information from the various Charity Commission publications signposted through the Commission's guide "the Essential Trustee" as a follow up to these sessions. Thi s handbook also contains all essential governance documents including the previous years Committee minutes, business plan, financial strategies, quality management practice etc. This is distributed to all new trustees along with the Memorandum and Articles and the latest financial statements. Feedback from the trustees about their induction has been very positive.

Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Trustees' indemnities

The Charity holds a standard insurance policy which includes a trustees' indemnity against any liability in connection with any negligence, default, breach of duty or breach of trust in relation to the charity

Page 6

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Reference and administrative details of the Charity, its trustees and advisers

Trustees

P M Hutton, Chair

S L Berry J B Buckley S P Crookes M Hetherington (appointed 27 July 2021) Dr C Kenn (appointed 26 January 2022) S Marsh (appointed 27 July 2021) Dr L Nelson H Barker (resigned 27 May 2021) E Dixon (resigned 27 July 2021) L Maquire (resigned 27 July 2021)

Company registered number 05689607

Charity registered number 1113649

Registered office

27 Spencer Street Carlisle Cumbria CA1 1BE

Accountants

Jonathan Miller FCA DChA Chartered Accountants The Office Mardale Road Penrith Cumbria CA11 9EH

Bankers

National Westminster Bank plc 24/25 Devonshire Street Penrith Cumbria CA11 7ST

Members' liability

The Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event of winding up.

Page 7

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees 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 Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

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

Approved by order of the members of the board of Trustees on 14 December 2022 and signed on their behalf by:

P M Hutton

(Chair of Trustees)

Page 8

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARLISLE EDEN MIND LIMITED ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2022.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts 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 accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of (enter body here), which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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

Signed: Dated: 14 December 2022 Jonathan Miller FCA DChA ICAEW

Full Circle Accountancy Limited

Page 9

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities
9
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2022
£
71,855
48,800
139,639
8
-
260,302
70,276
146,162
216,438
43,864
216,877
43,864
260,741		 Restricted
funds
2022
£
389,388
-
-
-
320
389,708
-
389,144
389,144
564
216,683
564
217,247		 Total
funds
2022
£
461,243
48,800
139,639
8
320
650,010
70,276
535,306
605,582
44,428
433,560
44,428
477,988		 Total
funds
2021
£
704,747
21,694
77,695
-
500
804,636
32,543
587,153
619,696
184,940
248,620
184,940
433,560

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 13 to 30 form part of these financial statements.

Page 10

CARLISLE EDEN MIND LIMITED (A company limited by guarantee) REGISTERED NUMBER: 05689607

BALANCE SHEET AS AT 31 MARCH 2022

Note
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
17
Creditors: amounts falling due within one year
16
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
18
Unrestricted funds
18
Total funds		 41,584
510,553
552,137
(90,560)		 2022
£
16,411
461,577
477,988
477,988
477,988
246,247
231,741
477,988		 33,049
452,046
485,095
(69,378)		 2021
£
17,843
415,717
433,560
433,560
433,560
216,683
216,877
433,560

The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

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

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

The financial statements were approved and authorised for issue by the Trustees on 14 December 2022 and signed on their behalf by:

P M Hutton

(Chair of Trustees)

The notes on pages 13 to 30 form part of these financial statements.

Page 11

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022

Cash flows from operating activities
Net cash used in operating activities
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of intangible assets
Net cash used in investing activities
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
The notes on pages 13 to 30 form part of these financial statements		 2022
£
61,312
8
(2,813)
(2,805)
-
58,507
452,046
510,553		 2021
£
147,947
(10)
(11,890)
(11,900)
-
136,047
315,999
452,046

Page 12

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. GENERAL INFORMATION

Carlisle Eden Mind Limited is a private company, limited by guarantee, domiciled in England and Wales, registration number 05689607. The registered office is 27 Spencer Street, Carlisle, CA1 1BE.

2. ACCOUNTING POLICIES

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Carlisle Eden Mind Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Page 13

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. ACCOUNTING POLICIES (CONTINUED)

2.4 Government grants

Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.

2.5 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 institution with whom the funds are deposited.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £250 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

Plant and machinery - 20% reducing balance
Fixtures and fittings - 20% reducing balance

2.7 Debtors

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

2.8 Cash at bank and in hand

Cash at bank and 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.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

Page 14

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. ACCOUNTING POLICIES (CONTINUED)

2.10 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.

2.11 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. INCOME FROM DONATIONS AND LEGACIES

Grants
North Cumbria NHS Trust
BBC Children In Need
Cumbria County Council
Department of Health
Cumbria Youth Alliance
HTC Connect
Mind
Cumbria Community Foundation
North Cumbria Locality Care Group
Subtotal detailed disclosure		 Unrestricted
funds
2022
£
-
-
-
-
-
-
3,000
-
-
3,000		 Restricted
funds
2022
£
180,004
6,949
47,942
11,883
4,092
90,671
-
12,300
35,365
389,206		 Total
funds
2022
£
180,004
6,949
47,942
11,883
4,092
90,671
3,000
12,300
35,365
392,206

Page 15

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

3. INCOME FROM DONATIONS AND LEGACIES (continued)

Donations
Subtotal
Grants
Cumbria County Council
BBC Children In Need
Mind
Department of Health
Cumbria Youth Alliance
North Cumbria NHS Trust
HTC Connect
Lloyds Bank
Mind
Cumbria Community Foundation
Cumbria Northumberland Tyne & Wear NHS Trust
Subtotal detailed disclosure
Donations
Government grants
Subtotal		 Unrestricted
funds
2022
£
68,855
68,855
71,855
Unrestricted
funds
2021
£
-
-
-
-
-
-
-
6,191
8,369
10,000
-
24,560
56,915
45,399
102,314
126,874		 Restricted
funds
2022
£
182
182
389,388
Restricted
funds
2021
£
118,153
31,062
34,786
40,133
5,617
188,553
102,331
-
-
23,904
33,334
577,873
-
-
-
577,873		 Total
funds
2022
£
69,037
69,037
461,243
Total
funds
2021
£
118,153
31,062
34,786
40,133
5,617
188,553
102,331
6,191
8,369
33,904
33,334
602,433
56,915
45,399
102,314
704,747

Page 16

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4. INCOME FROM CHARITABLE ACTIVITIES

Income from charitable activities - Mental Health Activities
Income from charitable activities - Mental Health Activities		 Unrestricted
funds
2022
£
48,800
Unrestricted
funds
2021
£
21,694		 Total
funds
2022
£
48,800
Total
funds
2021
£
21,694

5. INCOME FROM OTHER TRADING ACTIVITIES

Income from fundraising events

Unrestricted
funds
2022
£
Fundraising
12,348
Income from non charitable trading activities
Shop income
Training income		 Total
funds
2022
£
12,348
Unrestricted
funds
2022
£
15,697
111,594
127,291		 Total
funds
2021
£
-
Total
funds
2022
£
15,697
111,594
127,291

Page 17

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

5. INCOME FROM OTHER TRADING ACTIVITIES (continued)

Income from non charitable trading activities (continued)

Shop income
Training income		 Unrestricted
funds
2021
£
7,697
69,998
77,695		 Total
funds
2021
£
7,697
69,998
77,695

6. INVESTMENT INCOME

Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
Interest receivable 8 8 -

7. OTHER INCOMING RESOURCES

Other incoming resources
Other incoming resources		 Restricted
funds
2022
£
320
Unrestricted
funds
2021
£
500		 Total
funds
2022
£
320
Total
funds
2021
£
500

Page 18

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. EXPENDITURE ON RAISING FUNDS

Costs of raising voluntary income

Brochures and material
Events
Computer and IT
Motor and travel
Telephone
Salaries and wages
Employers NIC
Staff pensions		 Unrestricted
funds
2022
£
249
80
405
9
436
3,186
106
123
4,594		 Total
funds
2022
£
249
80
405
9
436
3,186
106
123
4,594

Costs of raising voluntary income (continued)

Events
Computer and IT
Telephone
Salaries and wages
Employers NIC
Staff pensions		 Unrestricted
funds
2021
£
165
282
208
4,200
250
100
5,205		 Total
funds
2021
£
165
282
208
4,200
250
100
5,205

Page 19

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. EXPENDITURE ON RAISING FUNDS (continued)

Fundraising trading expenses

Rent and rates
Insurances
Telephone
Printing, postage, stationery
Computer and IT
Motor and travel
Subscriptions
Shop expenses
General maintenance and cleaning
Legal and professional
Events
Sundry expenses
Salaries and wages
Employers NIC
Staff pensions		 Unrestricted
funds
2022
£
10,736
240
1,195
165
671
1,087
459
832
814
2,333
385
6,563
36,279
2,549
1,374
65,682		 Total
funds
2022
£
10,736
240
1,195
165
671
1,087
459
832
814
2,333
385
6,563
36,279
2,549
1,374
65,682

Page 20

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. EXPENDITURE ON RAISING FUNDS (continued)

Fundraising trading expenses (continued)

Rent and rates
Insurances
Telephone
Printing, postage, stationery
Computer and IT
Motor and travel
Subscriptions
Shop expenses
General maintenance and cleaning
Legal and professional
Sundry expenses
Salaries and wages
Employers NIC
Staff pensions		 Unrestricted
funds
2021
£
11,840
491
1,516
853
704
472
86
1,735
451
50
558
8,337
91
154
27,338		 Total
funds
2021
£
11,840
491
1,516
853
704
472
86
1,735
451
50
558
8,337
91
154
27,338

9. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Summary by fund type

Unrestricted Restricted
funds funds Total
2022 2022 2022
£ £ £
Mental Health Activities 146,162 389,144 535,306

Page 21

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

9. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES (continued)

Summary by fund type (continued)

Unrestricted Restricted
funds funds Total
2021 2021 2021
£ £ £
Mental Health Activities 175,227 411,926 587,153

10. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Mental Health Activities
Mental Health Activities		 Activities
undertaken
directly
2022
£
497,645
Activities
undertaken
directly
2021
£
545,391		 Support
costs
2022
£
37,661
Support costs
2021
£
41,762		 Total
funds
2022
£
535,306
Total
funds
2021
£
587,153

Page 22

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10. ANALYSIS OF EXPENDITURE BY ACTIVITIES (continued)

ANALYSIS OF DIRECT COSTS

Staff costs
Depreciation
Rent and rates
Insurances
Telephone
Print, postage, stationery
Repairs and maintenances
Legal and professional
Motor and travel
Volunteer expenses
Training
Computer and IT
General office costs
Advertising and marketing
Expensed equipment
Sundry expenses
General maintenance and cleaning
Subscriptions
Project costs		 Total
funds
2022
£
343,520
4,245
14,362
2,846
8,809
517
-
12,494
1,847
-
577
4,031
1,616
-
-
2,878
1,427
20,413
78,063
497,645		 Total
funds
2021
£
377,854
4,604
14,546
5,944
9,873
-
312
12,378
433
52
4,381
6,188
1,116
3,179
319
5,881
802
7,552
89,977
545,391

Page 23

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10. ANALYSIS OF EXPENDITURE BY ACTIVITIES (continued)

ANALYSIS OF SUPPORT COSTS

Staff costs
Insurances
Telephone
Legal and professional
Computer and IT
General office costs
Advertising and marketing
Expensed equipment
Sundry expenses
General maintenance and cleaning
Subscriptions
Governance costs
11.
INDEPENDENT EXAMINER'S REMUNERATION		 Total
funds
2022
£
19,753
1,089
2,134
5,664
672
2,592
19
11
295
1,601
970
2,861
37,661		 Total
funds
2021
£
14,210
1,666
-
-
1,405
1,004
705
-
-
508
1,119
21,145
41,762
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
12.
STAFF COSTS
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2022
£
1,920
2022
£
372,783
21,360
12,747
406,890		 2021
£
1,800
2021
£
394,248
20,906
8,742
423,896

Page 24

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

12. STAFF COSTS (continued)

The average number of persons employed by the Charity during the year was as follows:

Mental Health Activities
Management and administration		 2022
No.
19
3
22		 2021
No.
21
4
25

No employee received remuneration amounting to more than £60,000 in either year.

13. TRUSTEES' REMUNERATION AND EXPENSES

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL) .

During the year ended 31 March 2022, no Trustee expenses have been incurred (2021 - £NIL) .

14. TANGIBLE FIXED ASSETS

Cost or valuation
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Plant and
machinery
£
43,130
2,813
45,943
36,375
1,911
38,286
7,657
6,755		 Fixtures and
fittings
£
24,375
-
24,375
13,287
2,334
15,621
8,754
11,088		 Total
£
67,505
2,813
70,318
49,662
4,245
53,907
16,411
17,843

Page 25

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

15. DEBTORS

Due within one year
Trade debtors
Prepayments and accrued income		 2022
£
35,474
6,110
41,584		 2021
£
25,767
7,282
33,049

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2022
£
25,716
5,295
5,483
54,066
90,560		 2021
£
5,415
5,888
6,275
51,800
69,378

17. FINANCIAL INSTRUMENTS

2022 2021
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 510,553 452,046

Financial assets measured at fair value through income and expenditure comprise cash and bank balances.

Page 26

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

18. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Unrestricted funds
Unrestricted Funds
Restricted funds
Restricted Fund
Total of funds		 Balance at 1
April 2021
£
216,877
216,683
433,560		 Income
£
260,302
389,708
650,010		 Expenditure
£
(245,438)
(360,144)
(605,582)		 Balance at
31 March
2022
£
231,741
246,247
477,988

Page 27

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

18. STATEMENT OF FUNDS (CONTINUED)

STATEMENT OF FUNDS - PRIOR YEAR

Unrestricted funds
Unrestricted Funds
Restricted funds
Restricted Fund
Total of funds
19.
SUMMARY OF FUNDS
SUMMARY OF FUNDS - CURRENT YEAR
Unrestrictedfunds
Restricted funds
SUMMARY OF FUNDS - PRIOR YEAR
Unrestrictedfunds
Restricted funds		 Balance at
1 April 2020
£
169,578
79,042
248,620
Balance at 1
April 2021
£
216,877
216,683
433,560
Balance at
1 April 2020
£
169,578
79,042
248,620		 Income
£
226,763
577,873
804,636
Income
£
260,302
389,708
650,010
Income
£
226,763
577,873
804,636		 Expenditure
£
(179,464)
(440,232)
(619,696)
Expenditure
£
(245,438)
(360,144)
(605,582)
Expenditure
£
(179,464)
(440,232)
(619,696)		 Balance at
31 March
2021
£
216,877
216,683
433,560
Balance at
31 March
2022
£
231,741
246,247
477,988
Balance at
31 March
2021
£
216,877
216,683
433,560

Page 28

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

20. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2022
£
16,411
253,504
(38,174)
231,741		 Restricted
funds
2022
£
-
298,633
(52,386)
246,247		 Total
funds
2022
£
16,411
552,137
(90,560)
477,988

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2021
£
17,843
268,412
(69,378)
216,877		 Restricted
funds
2021
£
-
216,683
-
216,683		 Total
funds
2021
£
17,843
485,095
(69,378)
433,560

RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM 21. OPERATING ACTIVITIES

Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities		 2022
£
44,428
4,245
(8)
(8,535)
21,182
61,312		 2021
£
184,940
4,604
10
8,333
(49,940)
147,947

Page 29

CARLISLE EDEN MIND LIMITED

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

22. ANALYSIS OF CASH AND CASH EQUIVALENTS

Cash in hand
Notice deposits (less than 3 months)
Total cash and cash equivalents		 2022
£
406
510,147
510,553		 2021
£
382
451,664
452,046

23. ANALYSIS OF CHANGES IN NET DEBT

Cash at bank and in hand At 1 April
2021
£
452,046
452,046		 Cash flows
£
58,507
58,507		 At 31 March
2022
£
510,553
510,553

Page 30