**REGISTERED COMPANY NUMBER: 5498430 (England and Wales) REGISTERED CHARITY NUMBER: 1113751**
**Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2021 for Wiltshire Mind**
MHA Monahans Chartered Accountants Fortescue House Court Street Trowbridge Wiltshire BA14 8FA
**Wiltshire Mind**
## **Contents of the Financial Statements for the Year Ended 31 March 2021**
||**Page**|
|---|---|
|**Chair's Report**|1|
|**Report of the Trustees**|2 to 8|
|**Independent Examiner's Report**|9|
|**Statement of Financial Activities**|10|
|**Balance Sheet**|11|
|**Notes to the Financial Statements**|12 to 20|
|**Detailed Statement of Financial Activities**|21 to 22|
**Wiltshire Mind**
## **Chair's Report**
## **for the Year Ended 31 March 2021**
The past year at Wiltshire Mind has been very challenging and I'm delighted that the staff and volunteers have shown such strength to come through this year.
COVID-19 and its far reaching effects will be felt for many years to come by the charity. The lack of opportunity for the public to generate donations, which is our main funding stream - without which Wiltshire Mind would not exist, has resulted in a huge shortfall of funds.
Support to those in the community with mental health needs had to change dramatically during the year. No face to face contact counselling resulted in new innovations in online counselling which has produced a unique set of challenges for our Adult and Young peoples' programmes.
During the year there was a change of CEO. My personal thanks go to the departing CEO Carolyn Beale for all her efforts. I wish her well for the future. In September 2020 we welcomed Paul Mills as our new CEO, who some of you may know as a former Trustee. He has taken on the many responsibilities confronting the charity in preparation for a post COVID-19 world, with great enthusiasm.
I would like to record my thanks to the staff and Trustees who supported me during the transition period between CEOs. Without their guidance and assistance the charity would have been unable to continue functioning. Throughout these difficult months they stayed focused on trying to provide a service to those in need.
It continues to be an honour and privilege to work alongside such an outstanding team of staff, volunteers and Board of Trustees.
Jim Donald
Chair, Wiltshire Mind
Page 1
**Wiltshire Mind**
**Report of the Trustees for the Year Ended 31 March 2021**
## **Report of the Trustees For the year ended 31 March 2021**
The trustees present their report and the examined financial statements for the year ended 31 March 2021. Reference and administrative information set out on page 8 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (published in October 2019).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
Wiltshire Mind's vision is of a society that promotes and supports good mental health for all.
Our objects are: "to promote mental health and to assist in relieving and rehabilitating persons suffering from mental disorder or conditions of emotional or mental distress requiring advice or treatment."
Our mission is to provide independent advice and support to empower anyone experiencing a mental health problem in Wiltshire.
The needs and experience of people with mental distress drive our work and we make sure their voice is heard by those who influence change. Our independence gives us the freedom to stand up and speak out on the real issues that affect daily lives.
We provide information, advice and support, campaign to improve policy and attitudes, and develop local services. We do all this to make it possible for people who experience mental distress to live full lives and play their full part in society.
Our charitable purposes are set out as Aims in our Strategic Plan. Our organisation provides benefit to the public of Wiltshire by:
- Supporting good mental health for people who live and work in Wiltshire;
- Empowering people who experience a mental health problem to make informed choices about how they live and recover;
- Improving services and support to ensure people get the right services and support at the right time to help their recovery and enable them to live with their mental health problem;
- Enabling social participation for people with experience of mental health problems and allowing them to participate fully in society;
- Removing inequality of opportunity to afford equality of treatment for people who experience both mental health and other forms of discrimination; and
- Making the most of our assets by building a professional, efficient and sustainable organisation.
The trustees and managers review the charity's aims, objectives and activities each year, ensuring that these remain focused around its charitable purposes. The trustees are aware of the requirement by the Charity Commission to provide public benefit when reviewing these aims and objectives, and in planning future activities. In 2020-21 these aims and objectives were met by offering peer support drop-in groups, counselling and information and support services to people in Wiltshire with mental health issues.
In addition we have been able to provide the following outcomes:
- An increased ability amongst those suffering mental distress to manage daily tasks and lead fulfilling lives;
- - Better chances in life for those in need of support, and playing a full part in society including the possibility of a return to employment or undertaking voluntary work;
- Support for young people to ensure early intervention, reducing the need for mental health support later in life
- - A reduction in isolation amongst residents suffering mental distress - better access to support and services and stronger communities with citizens working together to tackle mental health problems;
- An increased awareness of a wide spectrum of mental disorders leading to increased understanding, reduced stigma and community support for sufferers - healthier communities;
- Enabling of social participation and empowerment by providing access to information, advice, peer support networks and personalised services;
- Helping people with mental health issues build confidence and resilience; and
- Our activities will also help service users build self-esteem, become more active citizens, have improved wellbeing and find support and friendship.
Page 2
**Wiltshire Mind**
**Report of the Trustees for the Year Ended 31 March 2021**
## **OBJECTIVES AND ACTIVITIES Significant activities Progress April 2020- March 2021**
## **Covid-19 Pandemic and charity activities**
The Coronavirus (Covid-19) pandemic had a fundamental effect both on the income of the charity, and the demand for our services through the year. Where demand for mental health services grew across the county, our charitable income reduced by almost half (of previous annual levels) at the end of the financial year.
This imbalance of demand and supply was further affected by the social restrictions imposed upon us, resulting in the need to adapt services during the pandemic. This included the provision of 'well-being calls' to replace previous peer support services for a period and adapting face-to-face services to digital or virtual delivery of counselling and peer support. These adaptations are in line with our objectives and offered a lifeline to our clients during the pandemic and its subsequent isolating effects.
This adaptation required expenditure in equipment and resource but was necessary to continue to provide accessible mental health support locally. Where possible, grant aid was sourced to help financially.
## **Funding challenges**
The cancellation of many local fundraising events and general lack of fundraising opportunities presented through the pandemic resulted in the need for the charity to use some of our unrestricted reserves that have built up previously to maintain services against the backdrop of declining income. This has originally been earmarked for investment in new services in 2021.
Whilst making use of the government's Job Retention Scheme for our charity shop staff, the Trustees and Management agreed that core service delivery (counselling and peer support) should continue where possible to support the increasing mental health service demand locally. It was felt that furloughing staff during the critical pandemic period could lead to a further significant community shortfall in mental health service provision and disadvantage the health and care system further.
During the year, a modest amount of grant funding was sought to help maintain local peer support groups and counselling services. The trustees are grateful for this financial assistance. Our local community in Wiltshire continued to support the charity and local businesses continue to donate throughout 2020/1 albeit at a reduced level.
Our charity shop based in Melksham was closed due to Covid-19 restrictions for a proportion of the year (29 weeks). This affected both our volunteers, (many have lived experience of mental health problems) and our income levels - where trading on the high street ceased for the period of social distancing restrictions.
## **Commercial challenges**
The largest affected area of our activity was the provision of Mental Health Awareness Training. Before Covid-19, this commercially successful product had been a growth area for the charity. The combination of staff changes, a drop in market value and Covid-19 social distancing restrictions resulted in a poorly performing year for this face-to-face activity. The product has now been re-designed into an online training tool and it is hoped that this will provide a successful platform in the coming years.
## **Mental health support services for our community**
## **Services provided in 2020/202** 1
We are pleased to report that we continued our **Young People's Counselling Service** during the pandemic - via video call and then face to face at our Melksham offices as social restrictions lifted. Running three afternoons/evenings per week, providing specialist young people's counsellors for our local population of young people. This service bridges the gaps in local statutory provision and enables young people to be seen at the earliest point to prevent escalation of poor mental health. Due to grant funding in year, we have been able to maintain this service almost without interruption through the Covid-19 pandemic.
Page 3
**Wiltshire Mind**
**Report of the Trustees for the Year Ended 31 March 2021**
## **OBJECTIVES AND ACTIVITIES**
Our **Adult Counselling Service** provides an accessible counselling support service for anyone experiencing mental health problems or emotional distress. During 2020-2021 this service was affected by the pandemic initially, but through service adaptation we were able to continue to provide this virtually. Our 20 active counselling volunteers were invaluable offering flexibility and helping to support our service users during this period.
Over the last year, we have provided the following services and opportunities for the community:
- 6 Peer Support Groups (Melksham, Trowbridge, Malmesbury, Devizes, Chippenham, Salisbury)
- 1 Carer Support Group (in partnership with Carers Support Wiltshire)
- Adult Counselling
- Children and Young People's Counselling (Aged 11+)
- Mental Health Awareness Training for local businesses and organisations
- Volunteering opportunities for 30 people (counselling and retail volunteering roles)
Our **Peer Support Groups** across Wiltshire remain a vital support network for those who attend. With the pandemic and associated social restrictions, the groups were re-launched online via video calls in December 2020. Those attending may be disadvantaged and suffering from mental ill health and struggling with emotional distress. Members support each other by sharing experiences and most importantly sharing coping mechanisms. Attendees of the groups benefit from social integration in the format of group activities (when meeting in person) as well. Groups are run by a trained facilitator and volunteer.
Peer Support Groups traditionally operate out of local premises or 'centres' which are formed and held in populated towns. With the need to run this service online, the groups held during 2020-2021 had fewer geographic boundaries. Each Peer Support Group Session was run for between one and two hours online.
Peer Support Group 'service development' is actively encouraged, and those attending help shape the content of the sessions held. Historically attendees have contributed a small financial contribution per visit towards costs, but this has been impossible during the pandemic. Part funding for these groups is sought from local councils where possible.
## **Our commercial offer - Mental Health Training**
With a change in staff, the effects of the pandemic and changing mental health training needs, 2020-21 provided the opportunity to review and reinvigorate our Mental Health training offer. The revenue from this service is an important income stream for the charity and in the competitive market, change was necessary to increase the value in our offer.
We have formed a new delivery partnership with My White Dog, an experienced Mental Health Awareness and Mental Health First Aid provider. Offering a range of courses both digitally and face to face, we will be able to offer the local businesses and organisations a far wider package of training. This is a step towards helping Employee Assistance providers too. A trial course was held in December 2020 with a local hospice with 12 attendees, resulting in positive feedback and a blueprint for the partnership. Whilst there was little income during the financial year, the re-positioning of our training offer is expected to yield future income.
## **Organisational Fitness**
During the period we have upgraded our IT System, recognising that many of our processes needed to be improved to enhance our fitness. Using cloud-based technology, we were able to respond to the pandemic through speedy deployment of home working and virtual call conferencing. Our IT system is now resilient and networked, improving security too.
Work continued in-year on improving our processes, procedures and record keeping. Investment in a Client Record System is earmarked for 2021-22, which will further underpin our efficiency and ability to deliver services in a digital world.
## **Volunteers**
We know that volunteers add significant value to what we do, particularly in the delivery of our services. They champion our vision and values and help us to ensure that the voices of people with lived experience are at the core of everything we do. During 2020-21 we were fortunate in having our volunteers by our side as we dealt with the effects of the pandemic. Their flexibility and support ensured we were able to stand-up services including volunteering, support groups and providing retail support in our charity shop.
## **Other progress**
A new Chief Executive was appointed in September 2020. There followed an internal restructuring of key roles and responsibilities for senior staff, providing more robust processes and building future foundations for a post covid-19 world. These changes are still bedding-in, and wider stakeholder engagement and a renewed focus on our fundraising activity will benefit the charity as we look to secure future funding and a business model which is sustainable.
Page 4
**Wiltshire Mind**
**Report of the Trustees for the Year Ended 31 March 2021**
## **OBJECTIVES AND ACTIVITIES**
## **Covid-19**
We have prepared this report at a time when Covid-19 is established as a global pandemic. The situation continues to develop for our beneficiaries, service users, staff, and partner organisations. 2020-21 was a year of change, adaptation, and uncertainty in terms of what the future holds. Where possible, we have tried to mitigate through effective risk management, ensuring good practice and a close working relationship between the management of the charity and Trustees.
## **Our impact in 2020-21**
Adult Counselling Service
We have 4 counselling rooms at our Melksham office, but for most of this year, our adult counselling was held virtually, online. We provided 756 counselling sessions for adults, which is 86 clients, who were all assessed.
Children and Young People's Counselling Service.
During the year we delivered our Children and Young People's service virtually, and also in our counselling room when the social restrictions allowed. We helped 27 young people, offering an average of 24 weekly counselling sessions. 262 sessions were held in the financial year.
We were able to gain grant funding to help support this service during the year from The Community Fund and The National Lottery.
## **Peer Support Groups**
Our groups traditionally operate out of local premises or which are formed and held in populated towns. With the need to run this service online, the groups held during 2020-2021 had fewer geographic boundaries. Each Peer Support Group Session was run for between one and two hours online. In total, we held 76 peer support groups helping 63 people.
## **Well-being calls**
As part of the Covid-19 pandemic, we made 574 well-being calls to our service users during the lockdown period in 2020, for 126 individuals who could not attend the Peer Group Support sessions.
## **Volunteers**
We are indebted to our volunteer counsellors who give up their time to help our staff team and our clients by providing counselling support for adults. We are also grateful to our volunteers who help our facilitators at our Peer Support Groups. Along with our shop volunteers, they form the backbone of Wiltshire Mind in the community.
During 2021-2021 we had an average of 4 support group volunteers, between 6 shop volunteers and around 17 volunteers providing counselling support - an average of 27 volunteers in total throughout the year. During the period, our volunteers contributed approximately 900 hours to Wiltshire Mind in helping deliver our aims.
## **Wiltshire Mind Charity Shop**
Our Charity shop is in Melksham and provides a retail offer and local community connection for Wiltshire Mind. The shop has become a small destination shop and is an outlet for promoting our work. The shop provides an income, but 2020-2021 was a challenging year with the pandemic affecting both opening times and overall income.
The shop has had an average of 6 volunteers who give their time freely to support the charity. Those with lived experience of mental health work alongside our staff team to provide the retail experience for our customers and supporters. Our average sale in the shop is between £2.50 and £3, and we offer a range of ladies and children's clothing, bric-a-brac and books.
Page 5
**Wiltshire Mind**
**Report of the Trustees for the Year Ended 31 March 2021**
## **FINANCIAL REVIEW Financial commentary Income**
Total income from all sources in the year was £99,878 (2019/20: £234,083).
## **Expenditure**
Total expenditure from all sources was £184,197 (2019/20: £180,601) resulting in a deficit for the year of £84,319 (2019/20: £53,482 surplus).
## **Banking and investments**
We continued to bank and invest with The Co-operative Bank. Our working funds were managed in the Community Direct Plus current account. A new account to support the Wiltshire Mind shop was opened in May 2015 at NatWest. We also have a United Trust Bank Deposit Account.
Due to the ongoing uncertainties around Covid-19, the trustees approved a deficit budget for the year 2021/22 of £82,150 noting uncertainties around income including grant availability and shop income.
## **Budget 2021/22**
Due to the ongoing uncertainties around Covid-19, the trustees approved a deficit budget for the year 2021/22 £82,150 noting uncertainties around income including grant availability and shop income.
## **Reserves policy**
The Trustees regularly examine the charity's requirements for reserves with regard to the main risks to the organisation. General reserves are held at an appropriate level in relation to the financial risks and to ensure that funds are available to manage unexpected challenges. (General reserves exclude restricted funds and reserves invested in tangible fixed assets). We also try to ensure that the charity has sufficient liquid reserves (cash and investments less restricted funds) to operate efficiently and manage any shortfalls in planned fundraising and other contributions.
The trustees have previously agreed that Wiltshire Mind's reserve policy is to hold three to six months of planned expenditure as a general reserve to be available with immediate access. The Trustees are aware of the need for reserves and aim to increase the reserve fund as and when conditions allow. As at the end of 2020/21, the unrestricted reserves stand at £180,231 and liquid reserves at £192,584.
The trustees view that this figure is in excess of the policy of three to six months of planned expenditure (£53,000 to £106,000) but due to ongoing uncertainties about future charity income and a deficit budget planned for 2021/22 of around £82,000, it is prudent to keep a higher level of reserves at this time. Of these unrestricted reserves, £15,000 is represented by designated funds and general unrestricted funds of £165,231.
During the year, due to the severe impact of Covid-19, Wiltshire Mind has had to draw on its reserves significantly due to lack of income and disruption to services during the lockdown and post-lockdown periods. The trustees can report that although significantly depleted from previous years, current general unrestricted reserves are still in excess of six months of future planned expenditure (£106,000).
The reserves policy will be agreed on an annual basis drawing on updated budgets and business plans and, if this level is maintained as we emerge post Covid-19, further plans will be drawn up to increase expenditure in key areas in line with our stated objectives.
We sincerely thank the following organisations who made donations or awarded grants to us:
## **£500 to £10,000 grants**
The National Lottery Community Fund (for the benefit of out adult counselling clients)
Mind (for our Digital Transformation work)
Melksham Town Council (for the benefit of out clients in Melksham, Peer Support Group)
Devizes Town Council (for the benefit of our clients in Devizes, Peer Support Group)
Pears/ Department of Media, Culture and Sport (for the benefit of our Children and Young People's counselling clients)
In addition, we thank the many individuals and donors who have supported Wiltshire Mind during the last year.
Page 6
**Wiltshire Mind**
## **Report of the Trustees for the Year Ended 31 March 2021**
## **FUTURE PLANS**
## **Plans for the future**
A new strategy was produced in 2019 taking us through to 2023. Following the pandemic, we plan to review our strategy in the next year, ensuring we remain focussed on our strategic aims and that we have the necessary organisational structure to take us forward successfully into the post Covid-19 future.
We will continue to focus on our Strategic Goals:
- To increase our service provision, offering as wide a service footprint as possible and improving service effectiveness amongst our community.
- Raise the profile of Wiltshire Mind
- Help to overcome the stigma associated with mental health by influencing an engaging with key stakeholders
- Achieve sustainable funding base and sustainability for Wiltshire Mind
The effects of the pandemic and Covid-19 mean we have to continue to adapt to the way we operate our services, and raise income. We must remain flexible, working to our strategic goals.
We will continue to invest in our staff through increased training, helping us to better deliver our services for the people of Wiltshire.
As the demand for mental health services increases across the county, we see our position in the new Integrated Care System becoming more important. Efforts to establish ourselves as a chosen provider will be a priority, and we aim to secure some commissioned income during the lifetime of the current strategic plan.
We continue to work in partnership with others across Wiltshire to provide the very best care and support for those needing mental health support. We will continue to promote 'good mental health' and our work through the local press, media and through attendance at events - raising the profile of the charity at every opportunity.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
Wiltshire Mind, originally established in 1993, is a company limited by guarantee (No. 5498430) incorporated on 4 July 2005, and a registered charity (No. 1113751) registered with the Charity Commission on 11 April 2006. The charitable company is established under its Memorandum of Association and governed under its Articles of Association.
## **Recruitment and appointment of new trustees Appointment of Trustees**
The directors of the company are also charity trustees. Trustees are elected at the AGM by a majority of those attending, or voting by proxy and may serve for a maximum of three years after which they must stand for re-election. Trustees may normally serve for a maximum of three terms after which they are ineligible for two years.
## **Induction of Trustees**
Prospective trustees are sent an induction pack which outlines the role of the trustee along with the various Charity Commission publications on the subject. He or she will then attend a meeting with other trustees to discuss these issues further. The prospective trustee will be invited to attend meetings of the Trustees as an observer. If he or she wishes to proceed they may be co-opted to serve as a Trustee until the next Annual General Meeting at which members may vote to allow them to be full members. We constantly seek to improve the induction and training of our trustees to enable and empower them in their roles.
## **Organisational structure**
The Trustees meet at least eight times per year. They are responsible for the strategic direction, policies, activities and assets of the charity. At present the Trustees' meeting consists of six elected trustees and one co-opted and they come from a variety of backgrounds including being at some time users of the service provided by the charity. There was on trustee resignation during the year Sub committees are appointed, consisting of trustees and relevant staff, to examine specific issues such as finance, strategy and fundraising, and report back to the full meeting of Trustees.
The main responsibilities of principal staff include management and delivery of high-quality services and service support, development of new services and management systems, meeting performance targets where set, and supervision and training of staff and volunteers. Wiltshire Mind uses the services of a variety of qualified or trained personnel as required. At 31 March 2021 there were 13 part-time staff and 27 volunteers including trustees and charity shop volunteers.
Page 7
**Wiltshire Mind**
**Report of the Trustees for the Year Ended 31 March 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management**
The Trustees are aware of the requirement to consider the major risks to which Wiltshire Mind is exposed. To this end, an on-going process has been established to identify risks and draw up a risk register, which is reviewed annually. It is therefore possible to mitigate or eliminate these risks either by ensuring that present policies and procedures are sufficiently robust or by the introduction of new strategies and practices. Risks already identified have led to ongoing organisational changes, and development of strategies to reduce dependence on single-source funding and to meet the ongoing challenges of radical change in funding methods and service delivery.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 5498430 (England and Wales)
**Registered Charity number** 1113751
**Registered office** Part 1st Floor/2nd Floor 21-23 High Street Melksham SN12 6JY
|**Trustees**|||
|---|---|---|
|Jim Donald|Chair|Re-appointed December 2020|
|Geoffrey Brown|Vice Chair|Re-appointed December 2020|
|Brian Stables|Treasurer|Re-appointed September 2018, Treasurer from March 2020|
|Joe McTiernan||Re-appointed December 2020|
|Nigel Carter||Appointed July 2019|
|Cora Gallagher||Re-appointed December 2020|
|Kevin Fairman||Appointed October 2019, Resigned May 2020|
|**PRINCIPAL STAFF**|||
|Paul Mills||Chief Executive Officer (appointed September 2020)|
|Phillippa Collins||Head of Service Delivery|
|Michelle Brichard||Head of Operations (appointed November 2020)|
|Beverley Harris||Charity Shop Manager|
|Claire Selway||Finance assistant/bookkeeper|
|Karen Miller||Office Co-ordinator|
|Natallia Maiseyeva||Service Delivery Assistant (appointed January 2021)|
|Laura Oatley||Community Fundraiser/Counselling Coordinator|
|**Independent Examiner**|||
|MHA Monahans|||
|Chartered Accountants|||
|Fortescue House|||
|Court Street|||
|Trowbridge|||
|Wiltshire|||
|BA14 8FA|||
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 2 November 2021 and signed on its behalf by:
Jim Donald – Chair, Wiltshire Mind
Page 8
## **Independent Examiner's Report to the Trustees of Wiltshire Mind**
## **Independent examiner's report to the trustees of Wiltshire Mind ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also 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 Company 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 your charity's accounts as 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**
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 Company 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.
James Gare FCA DChA MHA Monahans Chartered Accountants Fortescue House Court Street Trowbridge Wiltshire BA14 8FA
Date: 3 November 2021
Page 9
## **Wiltshire Mind**
|**Statement of Financial Activities**
**(Incorporating an Income and Expenditure Account)**
**for the Year Ended 31 March 2021**
Unrestricted
Restricted
funds
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and voluntary income
2
79,883
1,826
**Charitable activities**
5
Charitable activities
4,786
322
Other trading activities
3
9,514
-
Investment income
4
3,547
-
**Total**
97,730
2,148
**EXPENDITURE ON**
Raising funds
6
33,194
-
**Charitable activities**
7
Charitable activities
136,621
14,382
**Total**
169,815
14,382
**NET INCOME/(EXPENDITURE)**
(72,085)
(12,234)
**Transfers between funds**
19
(14,816)
14,816
**Net movement in funds**
(86,901)
2,582
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
267,132
10,976
**TOTAL FUNDS CARRIED FORWARD**
180,231
13,558|2021
Total
funds
£
81,709
5,108
9,514
3,547
99,878
33,194
151,003
184,197
(84,319)
-
(84,319)
278,108
193,789|2020
Total
funds
£
136,484
22,781
72,718
2,100
234,083
43,967
136,634
180,601
53,482
-
53,482
224,626
278,108|
|---|---|---|
The notes form part of these financial statements
Page 10
## **Wiltshire Mind**
|**Balance Sheet**
**31 March 2021**
Notes
**FIXED ASSETS**
Tangible assets
14
**CURRENT ASSETS**
Debtors
15
Investments
16
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
17
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
19
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2021
£
1,205
1,955
140,000
71,918
213,873
(21,289)
192,584
193,789
193,789
180,231
13,558
193,789|2020
£
-
2,914
225,000
82,160
310,074
(31,966)
278,108
278,108
278,108
267,132
10,976
278,108|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 2 November 2021 and were signed on its behalf by:
Jim Donald – Chair of Trustees
Brian Stables - Trustee
The notes form part of these financial statements
Page 11
**Wiltshire Mind**
**Notes to the Financial Statements for the Year Ended 31 March 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
Wiltshire Mind is an incorporated charity registered in the England and Wales. The principal address of charity is given within the reference and administration details on page seven of these financial statements. The nature of the charity's operations and principal activities are provided in the Report of the Trustees.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland, the Charities Act 2011 and UK Generally Accepted Practice.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided as rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows; Computer and office equipment 4 years
Items of equipment are capitalised where the purchase price exceeds £1,000.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 12
continued...
**Wiltshire Mind**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **2. DONATIONS AND VOLUNTARY INCOME**
|Donations
Grants
**3.**
**OTHER TRADING ACTIVITIES**
Shop income
Other Income
Training income
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Support groups
Counselling
**6.**
**RAISING FUNDS**
**Other trading activities**
Staff costs
Shop expenditure
**7.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Costs (see
note 8)
£
Charitable activities
70,800||
|---|---|
|||
Page 13
continued...
**Wiltshire Mind**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2021**
## **8. DIRECT COSTS OF CHARITABLE ACTIVITIES**
|Staff costs
Other staff costs
Sessional workers
Volunteer costs
Premises costs
Administration costs
Professional fees
**9.**
**SUPPORT COSTS**
Management
£
Charitable activities
78,049
Support costs, included in the above, are as follows:
**Management**
Wages
Volunteer costs
Premises costs
Administration costs
Professional fees
**Other**
Depreciation of tangible fixed assets
**Governance costs**
Accountancy and legal fees
**10.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Independent examination
Leasing of photocopier|2021
£
51,536
11,030
590
499
360
30
6,755
70,800
Governance
Other
costs
£
£
402
1,752
2021
Charitable
activities
£
28,901
-
8,201
27,935
13,012
78,049
2021
Charitable
activities
£
402
2021
Charitable
activities
£
1,752
2021
£
402
1,752
7,920|2020
£
54,939
2,339
4,225
(79)
1,518
16
2,380
65,338
Totals
£
80,203
2020
Total
activities
£
42,515
(350)
7,553
11,046
8,889
69,653
2020
Total
activities
£
-
2020
Total
activities
£
1,643
2020
£
-
1,643
2,970|
|---|---|---|
Page 14
continued...
**Wiltshire Mind**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **11. TRUSTEES' REMUNERATION AND BENEFITS**
No trustees were remunerated in the year, there was one trustee remunerated for covering a YIM Group, £52, for the year ended 31 March 2020.
## **Trustees' expenses**
There was a total of £160 reimbursed to 1 trustee in relation to training costs and reimbursement of the cost of purchasing an asset for £416 to 1 trustee during the year ended the year ended 31 March 2020.
## **12. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Average head count||2021
£
93,911
-
785
94,696
2021
12||2020
£
128,319
1,270
1,172|
|---|---|---|---|---|
|||||130,761|
|||||2020
13|
No employees received emoluments in excess of £60,000.
The key management personnel of the charity comprise the Chief Executive Officer, Counselling Lead and Charity Shop Manager. The total employee benefits paid to the key management personnel were £49,473 (2020: £66,722).
## **13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and voluntary income
125,454
**Charitable activities**
Charitable activities
18,454
Other trading activities
72,718
Investment income
2,100
**Total**
218,726
**EXPENDITURE ON**
Raising funds
43,967
**Charitable activities**
Charitable activities
110,266
**Total**
154,233
**NET INCOME/(EXPENDITURE)**
64,493
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
202,639
**TOTAL FUNDS CARRIED FORWARD**
267,132|Restricted
funds
£
11,030
4,327
-
-
15,357
-
26,368
26,368
(11,011)
21,987
10,976|Total
funds
£
136,484
22,781
72,718
2,100
234,083
43,967
136,634
180,601
53,482
224,626
278,108|
|---|---|---|
Page 15
continued...
**Wiltshire Mind**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2021**
## **14. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2020
Additions
At 31 March 2021
**DEPRECIATION**
At 1 April 2020
Charge for year
At 31 March 2021
**NET BOOK VALUE**
At 31 March 2021
At 31 March 2020
**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
Prepayments and accrued income
**16.**
**CURRENT ASSET INVESTMENTS**
Hampshire Trust bank account
United Trust Bank account|2021
£
983
972
1,955
2021
£
-
140,000
140,000|Computer
equipment
£
915
1,607
2,522
915
402
1,317
1,205
-
2020
£
941
1,973
2,914
2020
£
85,000
140,000
225,000|
|---|---|---|
Page 16
continued...
**Wiltshire Mind**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Social security and other taxes
Accruals and deferred income
**18.**
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
funds
£
Fixed assets
1,205
Current assets
200,315
Current liabilities
(21,289)
180,231
**19.**
**MOVEMENT IN FUNDS**
At 1.4.20
£
**Unrestricted funds**
General fund
247,824
Redecoration
15,000
Young people counselling
4,308
267,132
**Restricted funds**
Chippenham you-in-mind fund
4,218
Devizes you-in-mind fund
370
Malmesbury you-in-mind fund
(1,647)
Melksham you-in-mind fund
(1,270)
Salisbury you-in-mind fund
2,499
Trowbridge you-in-mind fund
(2,865)
Trowbridge Polish project
7,967
Melksham evening group
723
Tidworth you-in-mind fund
981
YIM Virtual
-
10,976
**TOTAL FUNDS**
278,108|Restricted
funds
£
-
13,558
-
13,558
Net
movement
in funds
£
(61,084)
-
(11,001)
(72,085)
(2,016)
(2,465)
(1,806)
(1,958)
(293)
(2,116)
-
-
(521)
(1,059)
(12,234)
(84,319)|2021
£
274
21,015
21,289
2021
Total
funds
£
1,205
213,873
(21,289)
193,789
Transfers
between
funds
£
(21,509)
-
6,693
(14,816)
-
2,095
3,453
3,228
-
4,981
-
-
-
1,059
14,816
-|2020
£
1,007
30,959
31,966
2020
Total
funds
£
-
310,074
(31,966)
278,108
At
31.3.21
£
165,231
15,000
-
180,231
2,202
-
-
-
2,206
-
7,967
723
460
-
13,558
193,789|
|---|---|---|---|
Page 17
continued...
**Wiltshire Mind**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **19. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Young people counselling
**Restricted funds**
Chippenham you-in-mind fund
Devizes you-in-mind fund
Malmesbury you-in-mind fund
Melksham you-in-mind fund
Salisbury you-in-mind fund
Trowbridge you-in-mind fund
Tidworth you-in-mind fund
YIM Virtual
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
Redecoration
Young people counselling
**Restricted funds**
Chippenham you-in-mind fund
Devizes you-in-mind fund
Malmesbury you-in-mind fund
Melksham you-in-mind fund
Salisbury you-in-mind fund
Trowbridge you-in-mind fund
Trowbridge Polish project
Melksham evening group
Tidworth you-in-mind fund
**TOTAL FUNDS**|Incoming
resources
£
97,067
663
97,730
108
67
373
41
494
65
-
1,000
2,148
99,878
At 1.4.19
£
177,639
15,000
10,000
202,639
5,306
3,084
81
117
4,717
71
6,826
1,785
-
21,987
224,626|Resources
Movement
expended
in funds
£
£
(158,151)
(61,084)
(11,664)
(11,001)
(169,815)
(72,085)
(2,124)
(2,016)
(2,532)
(2,465)
(2,179)
(1,806)
(1,999)
(1,958)
(787)
(293)
(2,181)
(2,116)
(521)
(521)
(2,059)
(1,059)
(14,382)
(12,234)
(184,197)
(84,319)
Net
movement
At
in funds
31.3.20
£
£
70,185
247,824
-
15,000
(5,692)
4,308
64,493
267,132
(1,088)
4,218
(2,714)
370
(1,728)
(1,647)
(1,387)
(1,270)
(2,218)
2,499
(2,936)
(2,865)
1,141
7,967
(1,062)
723
981
981
(11,011)
10,976
53,482
278,108|
|---|---|---|
Page 18
continued...
**Wiltshire Mind**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **19. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|214,241|(144,056)|70,185|
|Young people counselling|4,485|(10,177)|(5,692)|
||218,726|(154,233)|64,493|
|**Restricted funds**||||
|Chippenham you-in-mind fund|2,626|(3,714)|(1,088)|
|Devizes you-in-mind fund|965|(3,679)|(2,714)|
|Malmesbury you-in-mind fund|1,930|(3,658)|(1,728)|
|Melksham you-in-mind fund|2,158|(3,545)|(1,387)|
|Salisbury you-in-mind fund|2,565|(4,783)|(2,218)|
|Trowbridge you-in-mind fund|609|(3,545)|(2,936)|
|Trowbridge Polish project|2,395|(1,254)|1,141|
|Melksham evening group|109|(1,171)|(1,062)|
|Tidworth you-in-mind fund|2,000|(1,019)|981|
||15,357|(26,368)|(11,011)|
|**TOTAL FUNDS**|234,083|(180,601)|53,482|
|**Restricted Funds**||||
|Chippenham You in Mind/Peer|Grants from previous years to be used for the benefit of clients of Chippenham You in|||
|Support Group|Mind group.|||
|Devizes You in Mind/Peer Support|Grants from Devizes Town Council to be used for the benefit of clients of||Devizes You|
|Group|in Mind group.|||
|Salisbury You in Mind/Peer Support|Grants from previous years to be used for the benefit of clients of Salisbury You in|||
|Group|Mind group.|||
|Tidworth You in Mind Group|Started meeting in the second half of the year. Peer Support Grants from previous|||
||years to be used for the benefit of clients of Tidworth You in Mind group.|||
|Melksham Evening Group|Ran until the end of March 2020 and then some clients joined the You In Mind virtual|||
||group.|||
|You In Mind Virtual Group Support|Started in December 2020. A grant from Melksham Town Council to be used for the|||
||benefit of clients of the You In Mind virtual group.|||
|Trowbridge Polish Counselling|Ran until the impact of Covid 19 at the start of the financial year then put 'on hold' as it|||
|Project|is currently.|||
|**Designated funding**||||
The charity's income includes funds that are designated by the charity for use on particular activities and projects. Money designated at the end of last year for young people's counselling was spent during the year. As at the end of March 2021 the only designated fund retained was £15,000 for redecoration of office premises.
Page 19
continued...
**Wiltshire Mind**
**Notes to the Financial Statements - continued**
**for the Year Ended 31 March 2021**
## **20. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2021.
Page 20
**Wiltshire Mind**
## **Detailed Statement of Financial Activities**
## **for the Year Ended 31 March 2021**
|**INCOME AND ENDOWMENTS**
**Donations and voluntary income**
Donations
Grants
**Other trading activities**
Shop income
Other Income
Training income
**Investment income**
Deposit account interest
**Charitable activities**
Support groups
Counselling
**Total incoming resources**
**EXPENDITURE**
**Raising donations**
Wages
Administration costs
**Other trading activities**
Wages
Social security
Pensions
Shop expenditure
**Charitable activities**
Wages
Social security
Pensions
Other staff costs
Sessional workers
Volunteer costs
Premises costs
Administration costs
Professional fees
**Support costs**
**Management**
Wages
Carried forward|2021
£
49,728
31,981
81,709
8,014
-
1,500
9,514
3,547
324
4,784
5,108
99,878
857
7,104
7,961
13,229
-
173
11,831
25,233
50,924
-
612
11,030
590
499
360
30
6,755
70,800
28,901
28,901|2020
£
120,789
15,695
136,484
25,125
6,730
40,863
72,718
2,100
4,327
18,454
22,781
234,083
17,279
105
17,384
15,134
710
184
10,555
26,583
53,391
560
988
2,339
4,225
(79)
1,518
16
2,380
65,338
42,515
42,515|
|---|---|---|
This page does not form part of the statutory financial statements
Page 21
## **Wiltshire Mind**
|**Management**
Brought forward
Volunteer costs
Premises costs
Administration costs
Professional fees
**Other**
Computer equipment
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net (expenditure)/income**|**Detailed Statement of Financial Activities**
**for the Year Ended 31 March 2021**|2021
£
28,901
-
8,201
27,935
13,012
78,049
402
1,752
184,197
(84,319)|2020
£
42,515
(350)
7,553
11,046
8,889
69,653
-
1,643
180,601
53,482|
|---|---|---|---|
|||||
This page does not form part of the statutory financial statements
Page 22