**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 2023**
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **CONTENTS**
||Page|
|---|---|
|**Trustees' report**|1 - 7|
|**Independent examiner's report**|8|
|**Statement of financial activities**|9|
|**Balance sheet**|10 - 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 2023**
The Trustees present their Annual Report together with the financial statements of the Carlisle Eden Mind Limited for the year 1 April 2022 to 31 March 2023.
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 support the welfare of those who use 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 areas. 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 areas who identify themselves as experiencing mental and emotional distress and to provide a range of quality services and support to meet their 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)'
Page 1
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **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.
- Supporting those experiencingmental and emotional distress. Activities supporting this include the provision of advocacy, volunteering and information services.
See review of activities for additional detailsunder both these headings.
## **Achievements and performance**
## **Review of activities**
The year covered by this report between April 2022 and March 2023 was a significant time of consolidation and development for Carlisle Eden Mind.
In delivery terms it saw the conclusion of a very successful service, Connect which in the end was funded for six years. It also saw the start of a new service You in Mind, which has a range of new and innovative ways of working with the local community. In respect of other work there were new challenges and other changes but very positive developments in a number of ways.
The organisation itself strengthened it's capacity at all levels with further implementation of the plans set by the Board of Trustees in preceding years.
Connect had been a National Lottery funded service delivered over six years. When it finally ended in summer 2022 colleagues had supported clients with a range of issues relating to economic welfare and related challenges to people’s mental health.
The funding had been extended by an additional year to address the additional issues arising from the Covid pandemic. It proved timely because the final year also coincided with significant increases in energy costs and the cost-of-living crisis, which produced a range of new challenges for those struggling with mental health issues.
The learning from the service delivery over such an extended period was very significant and will inevitably and positively be reflected in future proposals for new funding and service development.
In all, colleagues saw over 1200 people over the lifetime of Connect, worked in partnership with key local organisations including Citizens Advice and Cumbria Law Centre and ensured a wider awareness of the links between economic crisis and mental health challenges were better and more fully understood. A key part of the work was effecting change over extended periods and some people worked within Connect and drew on our support for very significant periods. Evaluation of the outcomes demonstrated that people saw real changes, empowerment and development of self-confidence. This was transformative for many people, and we are very proud of this impact and the learning we have gained from the work.
We were fortunate that the three staff who had been at forefront of delivering Connect from its inception chose to stay on and move to our new service You in Mind, in one case in a very different role and for another person to a key management post within the new service.
You in Mind funded initially for two years through national initiative Alternatives to Crisis aims to support the management of immediate crisis, develop resilience and through its use of a full time employed coach help clients develop strategies and approaches to handle a variety of situations and circumstances.
Autumn 2022 saw recruitment to the other positions within the team and the building of new links and relationships with a range of agencies to encourage referrals. The funding also included support to a specific role enabling us to develop and deliver services in the rural area, a traditionally more challenging task than in more urban areas.
Page 2
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Achievements and performance (continued)**
Whilst still at an early stage as the year closed the first three months of 2023 had seen significant referral numbers with colleagues meeting with nearly 150 people over that period.
The Lighthouse evening service continued to provide support to large numbers of people in crisis and dealt with some staffing hiccoughs to continue to provide a comprehensive service across a variety of contact channels.
A priority for those leading the service was to refresh and, in some cases, re-establish referral routes that appear to have been hampered over the period of the pandemic and its aftermath. Funding remained in place via NHS routes, and we continued to provide the Mindline telephone and associated support service for the whole of Cumbria. Again, numbers using the service remained strong throughout the year.
The ending of funding from Children in Need has meant that our CYP services entered the year 2022/23 reliant upon the excellent support provided through Cumbria County Council post Covid funding and separate funds channelled via Cumbria Youth Alliance.
The continuation of Families in Mind provision in association with SilverCloud Health online learning and support proved popular despite our need to adapt direct supervision and support. We continued to publicise and facilitate access and responses from those who used it remained positive.
Training provision continued to be a significant part of our activity both in terms of raising and driving mental health awareness and for income generation.
Whilst overall training enquiries did not immediately return to levels seen pre pandemic, our key long term and continuing relationships with Sellafield and the NDA remained vibrant and positive. The launch of a new 2-day MHFA course by MHFA England renewed this work and also allowed us on a wider basis to draw in new clients and individuals and boost overall training numbers as the year 2022/23 ended.
Training for young people also proved popular and the bespoke developed work for primary age children added to the portfolio of learning opportunities offered across all age groups. In addition, 2022/23 saw funding received to allow training of another member of staff to deliver Youth Mental Health First Aid, which extends our ability to deliver to even more organisations and individuals who work with young people.
As identified previously 2022/23 provided some key opportunities for Trustees to take forward their aspirations with regard to capacity development in the organisation.
The appointment of a Digital Manager in the previous year allowed us to develop and enhance many aspects of our digital offering and improved performance as well as giving priority to a range of issues in relation to digital transformation. We still have many challenges in this area but our capability along with our understanding of those demands was enhanced by having a dedicated role within the organisation.
Similarly, the appointment of a Senior Finance Manager boosted our capacity in that area of activity and has enabled us to consider areas for review and development beyond simply the day-to-day work in ensuring that our financial records are maintained and remain in compliance with trustee expectation and the relevant legal and regulatory frameworks. By year end we had identified a range of areas that require active engagement across a range of finance matters and began to consider how to tackle those issues.
In addition, the retirement of the Business Manager after many years of outstanding and committed service to Carlisle Eden Mind allowed for another key development.
The appointment of a full time Chief Operating Officer (COO), who was appointed from within the organisation in June 2022 meant that a key wish of Trustees to extend and develop senior management capacity had been met.
Further recruitment to the core functions saw the appointment of an Office Manager to assist and develop day to day management of the office functions and internal support. It also provided more focused support to senior
Page 3
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Achievements and performance (continued)**
managers in relation to HR, policy review and development of a range of related functions as day-to-day finance work had been re allocated with creation of a new Finance Officer role.
Wider investment saw the appointment of a Community Fundraiser to build on a range of encouraging initiatives and developments in terms of fundraising which had seen receipts increase for the first time since Covid. This role enhances our ability to support our regular fundraisers, develop and deliver our own fundraising events and above all enables us to respond and build opportunities with organisations and businesses in relation to their independent fund-raising efforts.
Finally, we also added to the training team during 2022/23 an important capacity building development as interest and enquiries for training began to return to pre Covid levels and demand from our regular clients including Sellafield and NDA also increased.
Immediate recruitment to a number of other key positions proved initially frustrating but again by the end of the year under consideration we had made some important progress to ensure the plans agreed by the Trustees could be brought to fruition.
In addition to paid staff the charity benefited enormously from the work of volunteers. Whether as Board members or working in our shop or supporting individuals via peer support roles or within our various groups’ volunteers play a very powerful role within our work. We are also enormously grateful for the work of those who selflessly give enormous time and energy to raise funds which makes a massive difference to our ability to deliver our aims and objectives.
## **Investment policy and performance**
The Trustees operate within the terms set down within our governing document, the Memorandum and Articles of Association having regard to the guidance provided by the relevant 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.
## **Reserves policy**
The Trustee Board's aim is to build unrestricted reserves which meet six months running costs of the Charity, plus additional wind-up costs, and that the Charity holds a positive unrestricted reserve balance forecast for the next twelve months. At the year ended 31 March 2023, our free reserves do meet these requirements as set and periodically reviewed by the Board.
## **Structure, governance and management**
## **Constitution**
Carlisle Eden Mind Limited is registered as a charitable company limited by guarantee and was established by a Memorandum of Association.
Page 4
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Structure, governance and management (continued)**
## **Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who appointed under the terms set down within the Memorandum of Association.
## **Organisational structure and decision-making policies**
The Board of Trustees meet every eight weeks and are responsible for the strategic direction and policy of the charity. The Board also delegates certain responsibilities and activities to two Committees which meet in alternate months to Board meetings and submit reports and make recommendations to the Board as part of each cycle of meetings.
At present the Committee has five members from a variety of experience and skills base relevant to the work of the charity.
A scheme of delegation which was reviewed and updated during the year is in place and day to day responsibility for the provision of the services and management of the Charity is the responsibility of the Chief Executive Officer supported by colleagues.
The team of staff under the direction of the Chief Executive Officer are responsible for ensuring that the charity delivers the services specified, reporting of outcomes takes place and key performance indicators are met. The team are further responsible for supervision and support of all staff and volunteers and that all activities take place safely and with due consideration of all relevant good practice and quality standards and in accordance with the relevant legal frameworks.
## **Policies adopted for the induction and training of Trustees**
Trustees are recruited and inducted into the organisation by their fellow Trustees and relevant staff in line with provisions set down in our Trustee Handbook.
The Handbook draws upon guidance issued and periodically updated through key Charity Commission publications and advice and guidance.
The Trustees are encouraged to undertake a wide range of training throughout the year to assist in meeting requirements of their role and participate in some important parts of the organisation's mandatory training requirements in respect of safeguarding, health and safety and IT security.
## **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 under a Group Policy arranged by national Mind which includes a trustees' indemnity against any liability in connection with negligence, default, breach of duty or breach of trust in relation to the charity.
Page 5
## **CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **Reference and administrative details of the Charity, its trustees and advisers**
## **Trustees**
P M Hutton, Chair (resigned 31 May 2023) S L Berry (resigned 23 November 2022)
J B Buckley S P Crookes M Hetherington (resigned 23 November 2022) Dr C Kenn S Marsh Dr L Nelson, Chair
**Company registered number** 05689607
**Charity registered number** 1113649
## **Registered office**
27 Spencer Street Carlisle Cumbria CA1 1BE
## **Chief Executive Officer**
T Quinn
## **Accountants**
Full Circle Accountancy Limited 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 6
## **CARLISLE EDEN MIND LIMITED (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023**
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
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 19 December 2023 and signed on their behalf by:
**Dr L Nelson** (Chair of Trustees)
Page 7
**CARLISLE EDEN MIND LIMITED (A company limited by guarantee)**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023**
## **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 2023.
## **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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed:
Dated: 19 December 2023
Jonathan Miller FCA DChA ICAEW
Full Circle Accountancy Limited
Page 8
## **CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023**
|**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 (expenditure)/income**
Transfers between funds
18
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
**43,257**
**47,430**
**117,074**
**71**
**-**
**207,832**
**114,823**
**137,666**
**252,489**
**(44,657)**
**146,218**
**101,561**
**260,741**
**101,561**
**362,302**|**Restricted**
**funds**
**2023**
**£**
**388,055**
**-**
**7,500**
**-**
**-**
**395,555**
**-**
**315,467**
**315,467**
**80,088**
**(146,218)**
**(66,130)**
**217,247**
**(66,130)**
**151,117**|**Total**
**funds**
**2023**
**£**
**431,312**
**47,430**
**124,574**
**71**
**-**
**603,387**
**114,823**
**453,133**
**567,956**
**35,431**
**-**
**35,431**
**477,988**
**35,431**
**513,419**|_Total_
_funds_
_2022_
_£_
_461,243_
_48,800_
_139,639_
_8_
_320_
_650,010_|
|---|---|---|---|---|
|||||_70,276_
_535,306_
_605,582_|
|||||_44,428_
_-_
_44,428_|
|||||_433,560_
_44,428_
_477,988_|
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 9
## **CARLISLE EDEN MIND LIMITED (A company limited by guarantee) REGISTERED NUMBER: 05689607**
## **BALANCE SHEET AS AT 31 MARCH 2023**
|**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**|**31,265**
**492,073**
**523,338**
**(24,425)**|**2023**
**£**
**14,506**
**498,913**
**513,419**
**513,419**
**513,419**
**151,117**
**362,302**
**513,419**|_41,584_
_510,553_
_552,137_
_(90,560)_|_2022_
_£_
_16,411_
_461,577_|
|---|---|---|---|---|
|||||_477,988_|
|||||_477,988_|
|||||_477,988_|
|||||_217,247_
_260,741_|
|||||_477,988_|
Page 10
## **CARLISLE EDEN MIND LIMITED (A company limited by guarantee) REGISTERED NUMBER: 05689607**
## **BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2023**
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 19 December 2023 and signed on their behalf by:
## **Dr L Nelson**
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 2023**
|**Cash flows from operating activities**
Net cash used in operating activities
**Cash flows from investing activities**
Dividends, interests and rents from investments
Purchase of tangible fixed 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|**2023**
**£**
**(16,939)**
**71**
**(1,612)**
**(1,541)**
**-**
**(18,480)**
**510,553**
**492,073**|_2022_
_£_
_61,312_
_8_
_(2,813)_
**(2,805)**
**-**
**58,507**
_452,046_
_510,553_|
|---|---|---|
Page 12
**CARLISLE EDEN MIND LIMITED**
**(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **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.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
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.
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**CARLISLE EDEN MIND LIMITED**
**(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **2. ACCOUNTING POLICIES (CONTINUED)**
## **2.4 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.
## **2.5 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|
|Computer equipment|- 20% reducing balance|
## **2.6 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.
## **2.7 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.
## **2.8 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.
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**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **2. ACCOUNTING POLICIES (CONTINUED)**
## **2.9 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.
## **2.10 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.
## **2.11 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.
Page 15
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **3. INCOME FROM DONATIONS AND LEGACIES**
|**Unrestricted**
**funds**
**2023**
**£**
**Grants**
North Cumbria NHS Trust
-
Cumbria County Council
-
Cumbria Youth Alliance
-
HTC Connect
-
Mind
-
Cumbria Community Foundation
-
North Cumbria Locality Care Group
-
BBC Children In Need
-
Department of Health
-
-
Donations
42,757
Grants - Nestle
500
43,257
43,257
_Total 2022_
_71,855_|**Restricted**
**funds**
**2023**
**£**
307,709
17,770
21,861
24,981
15,734
-
-
-
-
388,055
-
-
-
388,055
_389,388_|**Total**
**funds**
**2023**
**£**
**307,709**
**17,770**
**21,861**
**24,981**
**15,734**
**-**
**-**
**-**
**-**
**388,055**
**42,757**
**500**
**43,257**
**431,312**
_461,243_|_Total_
_funds_
_2022_
_£_
_180,004_
_47,942_
_4,092_
_90,671_
_3,000_
_12,300_
_35,365_
_6,949_
_11,883_
_392,206_|
|---|---|---|---|
||||_69,037_
_-_
_69,037_
_461,243_|
|||||
Page 16
## **CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **4. INCOME FROM CHARITABLE ACTIVITIES**
|**Unrestricted**
**funds**
**2023**
**£**
Income from charitable activities - Mental Health Activities
47,430
_Total 2022_
_48,800_
**5.**
**INCOME FROM OTHER TRADING ACTIVITIES**
**Income from fundraising events**
**Unrestricted**
**funds**
**2023**
**£**
Fundraising, including small donations
7,452
_Total 2022_
_12,348_
**Income from non charitable trading activities**
**Unrestricted**
**funds**
**2023**
**Restricted**
**funds**
**2023**
**£**
**£**
Charity trading income
-
7,500
Shop income
17,277
-
Training income
92,345
-
109,622
7,500
_Total 2022_
_127,291_
_-_|**Total**
**funds**
**2023**
**£**
**47,430**
_48,800_
**Total**
**funds**
**2023**
**£**
**7,452**
_12,348_
**Total**
**funds**
**2023**
**£**
**7,500**
**17,277**
**92,345**
**117,122**
_127,291_|_Total_
_funds_
_2022_
_£_
_48,800_|
|---|---|---|
|||_Total_
_funds_
_2022_
_£_
_12,348_|
|||_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 2023**
## **6. INVESTMENT INCOME**
|**Unrestricted**
**funds**
**2023**
**£**
Interest receivable
71
_Total 2022_
_8_
**OTHER INCOMING RESOURCES**
**Restricted**
**funds**
**2023**
**£**
Other incoming resources
-
_Total 2022_
_320_|**Total**
**funds**
**2023**
**£**
**71**
_8_
**Total**
**funds**
**2023**
**£**
**-**
_320_|_Total_
_funds_
_2022_
_£_
_8_|
|---|---|---|
|||_Total_
_funds_
_2022_
_£_
_320_|
||||
## **7. OTHER INCOMING RESOURCES**
Page 18
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **8. EXPENDITURE ON RAISING FUNDS**
## **Costs of raising voluntary income**
|**Unrestricted**
**funds**
**2023**
**£**
Brochures and material
144
Events
109
Computer and IT
432
Motor and travel
69
Telephone
501
Salaries and wages
4,965
Employers NIC
215
Staff pensions
262
6,697
_Total 2022_
_4,594_|**Total**
**funds**
**2023**
**£**
**144**
**109**
**432**
**69**
**501**
**4,965**
**215**
**262**
**6,697**
_4,594_|_Total_
_funds_
_2022_
_£_
_249_
_80_
_405_
_9_
_436_
_3,186_
_106_
_123_
_4,594_|
|---|---|---|
||||
Page 19
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **8. EXPENDITURE ON RAISING FUNDS (continued)**
## **Fundraising trading expenses**
|**Unrestricted**
**funds**
**2023**
**£**
Rent and rates
7,500
Insurances
2,165
Telephone
1,353
Printing, postage, stationery
1,009
Computer and IT
459
Motor and travel
2,319
Subscriptions
744
Staff training
9,511
Shop expenses
823
General maintenance and cleaning
-
Legal and professional
766
Events
1,710
Sundry expenses
360
Salaries and wages
73,215
Employers NIC
4,075
Staff pensions
2,117
108,126
_Total 2022_
_65,682_|**Total**
**funds**
**2023**
**£**
**7,500**
**2,165**
**1,353**
**1,009**
**459**
**2,319**
**744**
**9,511**
**823**
**-**
**766**
**1,710**
**360**
**73,215**
**4,075**
**2,117**
**108,126**
_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 2023**
## **9. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2023**
**£**
Mental Health Activities
137,666
_Total 2022_
_146,162_|**Restricted**
**funds**
**2023**
**£**
315,467
_389,144_|**Total**
**2023**
**£**
**453,133**
_535,306_|_Total_
_2022_
_£_
_535,306_|
|---|---|---|---|
|||||
Page 21
## **CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **10. ANALYSIS OF EXPENDITURE BY ACTIVITIES**
|Mental Health Activities
_Total 2022_|**Activities**
**undertaken**
**directly**
**2023**
**£**
383,786
_493,400_|**Support**
**costs**
**2023**
**£**
69,347
_41,906_|**Total**
**funds**
**2023**
**£**
**453,133**
_535,306_|_Total_
_funds_
_2022_
_£_
_535,306_|
|---|---|---|---|---|
||||||
## **ANALYSIS OF DIRECT COSTS**
|Staff costs
Rent and rates
Insurances
Telephone
Print, postage, stationery
Legal and professional
Motor and travel
Training
Computer and IT
General office costs
Advertising and marketing
Sundry expenses
General maintenance and cleaning
Subscriptions
Project costs|**Total**
**funds**
**2023**
**£**
**320,952**
**11,440**
**5,122**
**7,504**
**664**
**7,181**
**4,609**
**2,215**
**7,199**
**7,750**
**1,944**
**23**
**1,949**
**5,234**
**-**
**383,786**|_Total_
_funds_
_2022_
_£_
_343,520_
_13,738_
_2,846_
_8,809_
_517_
_12,494_
_1,847_
_577_
_4,031_
_2,240_
_-_
_2,878_
_1,427_
_20,413_
_78,063_
_493,400_|
|---|---|---|
Page 22
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **10. ANALYSIS OF EXPENDITURE BY ACTIVITIES (continued)**
## **ANALYSIS OF SUPPORT COSTS**
|Staff costs
Depreciation
Rent and rates
Insurances
Telephone
Print, postage, stationery
Repairs and maintenances
Legal and professional
Computer and IT
General office costs
Advertising and marketing
Expensed equipment
Events
Sundry expenses
General maintenance and cleaning
Subscriptions
Governance costs|**Total**
**funds**
**2023**
**£**
**36,695**
**3,517**
**1,560**
**1,182**
**967**
**2,325**
**2,504**
**4,290**
**-**
**1,357**
**-**
**-**
**743**
**1,730**
**4,788**
**4,895**
**2,794**
**69,347**|_Total_
_funds_
_2022_
_£_
_19,753_
_4,245_
_-_
_1,089_
_2,134_
_-_
_-_
_5,664_
_672_
_2,592_
_19_
_11_
_-_
_295_
_1,601_
_970_
_2,861_
_41,906_|
|---|---|---|
**11. INDEPENDENT EXAMINER'S REMUNERATION**
||**2023**|_2022_|
|---|---|---|
||**£**|_£_|
|Fees payable to the Charity's independent examiner for the independent|||
|examination of the Charity's annual accounts|**1,680**|_1,920_|
Page 23
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **12. STAFF COSTS**
|Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2023**
**£**
**404,745**
**22,588**
**15,163**
**442,496**|_2022_
_£_
_372,783_
_21,360_
_12,747_|
|---|---|---|
|||_406,890_|
The average number of persons employed by the Charity during the year was as follows:
|Mental Health Activities
Management and administration|**2023**
**No.**
**21**
**5**
**26**|_2022_
_No._
_19_
_3_|
|---|---|---|
|||_22_|
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 _(2022 - £NIL)_ .
During the year ended 31 March 2023, expenses totalling _£_ 165 were reimbursed to a trustee, for travel expenses incurred. _(2022 - £_ Nil)
Page 24
## **CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **14. TANGIBLE FIXED ASSETS**
|**Cost or valuation**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for the year
At 31 March 2023
**Net book value**
At 31 March 2023
_At 31 March 2022_
**DEBTORS**
**Due within one year**
Trade debtors
Prepayments and accrued income|**Plant and**
**machinery**
**£**
**45,943**
**602**
**46,545**
**38,286**
**1,649**
**39,935**
**6,610**
_7,657_|**Fixtures and**
**fittings**
**£**
**24,375**
**-**
**24,375**
**15,621**
**1,868**
**17,489**
**6,886**
_8,754_||**Computer**
**equipment**
**£**
**-**
**1,010**
**1,010**
**-**
**-**
**-**
**1,010**
_-_
**2023**
**£**
**28,349**
**2,916**
**31,265**|**Total**
**£**
**70,318**
**1,612**
**71,930**|
|---|---|---|---|---|---|
||||||**53,907**
**3,517**
**57,424**|
||||||**14,506**|
||||||_16,411_|
||||||_2022_
_£_
_35,474_
_6,110_
_41,584_|
## **15. DEBTORS**
Page 25
## **CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**2023**
**£**
**9,455**
**6,266**
**7,024**
**1,680**
**24,425**|_2022_
_£_
_25,716_
_5,295_
_5,483_
_54,066_|
|---|---|---|
|||_90,560_|
## **17. FINANCIAL INSTRUMENTS**
||**2023**|_2022_|
|---|---|---|
||**£**|_£_|
|**Financial assets**|||
|Financial assets measured at fair value through income and expenditure|**492,073**|_510,553_|
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 2023**
## **18. STATEMENT OF FUNDS**
## **STATEMENT OF FUNDS - CURRENT YEAR**
|||||||**Balance at**|
|---|---|---|---|---|---|---|
||**Balance at 1**|||**Transfers**||**31 March**|
||**April 2022**|**Income**|**Expenditure**|**in/out**||**2023**|
||**£**|**£**|**£**|**£**||**£**|
|**Unrestricted funds**|||||||
|Unrestricted Funds|**260,741**|**207,832**|**(252,489)**|**146,218**||**362,302**|
|**Restricted funds**|||||||
|Restricted Fund|**217,247**|**395,555**|**(315,467)**|**(146,218)**||**151,117**|
|**Total of funds**|**477,988**|**603,387**|**(567,956)**|**-**||**513,419**|
||||||||
|**STATEMENT OF FUNDS - PRIOR YEAR**|||||||
|||||||_Balance at_|
|||_Balance at_||||_31 March_|
|||_1 April 2021_|_Income_|_Expenditure_||_2022_|
|||_£_|_£_|_£_||_£_|
|**Unrestricted funds**|||||||
|Unrestricted Funds||_216,877_|_260,302_|_(216,438)_||_260,741_|
|**Restricted funds**|||||||
|Restricted Fund||_216,683_|_389,708_|_(389,144)_||_217,247_|
|**Total of funds**||_433,560_|_650,010_|_(605,582)_||_477,988_|
||||||||
Page 27
## **CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **19. SUMMARY OF FUNDS**
## **SUMMARY OF FUNDS - CURRENT YEAR**
|||||||||||**Balance at**|
|---|---|---|---|---|---|---|---|---|---|---|
||**Balance at 1**|||||||**Transfers**||**31 March**|
||**April 2022**||**Income**||**Expenditure**|||**in/out**||**2023**|
||**£**||**£**|||**£**||**£**||**£**|
|General funds|**260,741**||**207,832**|||**(252,489)**||**146,218**||**362,302**|
|Restricted funds|**217,247**||**395,555**|||**(315,467)**||**(146,218)**||**151,117**|
||**477,988**||**603,387**|||**(567,956)**||**-**||**513,419**|
||||||||||||
|**SUMMARY OF FUNDS - PRIOR YEAR**|||||||||||
|||||||||||_Balance at_|
||||_Balance at_|||||||_31 March_|
||||_1 April 2021_|||_Income_||_Expenditure_||_2022_|
||||_£_|||_£_||_£_||_£_|
|General funds|||_216,877_|||_260,302_||_(216,438)_||_260,741_|
|Restricted funds|||_216,683_|||_389,708_||_(389,144)_||_217,247_|
||||_433,560_|||_650,010_||_(605,582)_||_477,988_|
## **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**
**2023**
**£**
14,506
372,221
(24,425)
362,302|**Restricted**
**funds**
**2023**
**£**
-
151,117
-
151,117|**Total**
**funds**
**2023**
**£**
**14,506**
**523,338**
**(24,425)**
**513,419**|
|---|---|---|---|
Page 28
**CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **20. ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)**
## **ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR 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_|
|---|---|---|---|
|**21.**
**RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW**
**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/(used in) operating activities**
**22.**
**ANALYSIS OF CASH AND CASH EQUIVALENTS**
Cash in hand
Cash at bank
**Total cash and cash equivalents**|**FROM OPERATING**
**2023**
_2022_
**£**
_£_
**35,431**
_44,428_
**3,517**
_4,245_
**(71)**
_(8)_
**10,319**
_(8,535)_
**(66,135)**
_21,182_
**(16,939)**
_61,312_
**2023**
_2022_
**£**
_£_
**327**
_406_
**491,746**
_510,147_
**492,073**
_510,553_|
|---|---|
Page 29
## **CARLISLE EDEN MIND LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **23. ANALYSIS OF CHANGES IN NET DEBT**
|Cash at bank and in hand|**At 1 April**
**2022**
**£**
**510,553**
**510,553**|**Cash flows**
**£**
**(18,480)**
**(18,480)**|**At 31 March**
**2023**
**£**
**492,073**
**492,073**|
|---|---|---|---|
## **24. PENSION COMMITMENTS**
The charity operates a defined contribution pension scheme. Contributions are charged to the statement of financial activities as they become payable in accordance with the rules of the scheme.
Page 30