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2022-03-31-accounts

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 2022 for Wiltshire Mind

Monahans Chartered Accountants Fortescue House Court Street Trowbridge Wiltshire BA14 8FA

Wiltshire Mind

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Chair's Report 1
Report of the Trustees 2 to 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 to 21
Detailed Statement of Financial Activities 22 to 23

Wiltshire Mind

Chair's Report for the Year Ended 31 March 2022

The year has been extremely challenging for the charity. The funding gap caused by the pandemic has had a serious knock-on effect in all areas of the business.

Depleted income has necessitated the charity to significantly delve into our reserves to keep the business providing our range of services. As we come out of the pandemic, multiple grant applications have been submitted and fund raising resumed, so it is hoped that our funding situation will continue to improve going forward.

Another casualty of the pandemic was the closure of the Charity Shop in February 2022. As it became clear that the shop was unable to cover its costs, the staff and volunteers were fully consulted at every step of the process to determine if this was the best way forward. My personal thanks go to all of them for their sterling service.

Work began to relocate the offices to more suitable premises from Melksham to Trowbridge in January/February 2022. This move will allow access to all our facilities on one level and provide much needed upgraded meeting space. It is anticipated the move will have taken place by early Summer 2022. The charity will be renting the accommodation in Trinity House Trowbridge from Wiltshire Citizens Advice. This location is central for bus and train transport giving a much wider access to the Wiltshire community.

Against the backdrop of the pandemic, the need for mental health support increases locally. We continue to provide much needed support, and where necessary, adapt to the changing needs. The adaptation to hybrid working remains a significant benefit to our team and also our beneficiaries through online support.

From a personal perspective I would like to place on record my thanks to all of the team, staff, volunteers and Trustees for their unswerving support during this difficult time.

Jim Donald Chair - Wiltshire Mind

Page 1

Wiltshire Mind

Report of the Trustees for the Year Ended 31 March 2022

Report of the Trustees For the year ended 31 March 2022

The trustees present their report and the examined financial statements for the year ended 31 March 2022.

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:

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 2021-22 these aims and objectives were met by offering peer support groups, counselling and information and wellbeing services to people in Wiltshire with their mental health and emotional distress.

In addition we have been able to provide the following outcomes:

Page 2

Wiltshire Mind

Report of the Trustees for the Year Ended 31 March 2022

OBJECTIVES AND ACTIVITIES Significant activities Progress April 2021- March 2022

Covid-19 pandemic and charity activities

The COVID-19 pandemic has led to significant social and economic changes in daily life, with impacts on mental health of the general population showing increased levels of anxiety, stress and depression.

These effects continued to impact both the income of the charity, and the demand for our services through the year. Where demand for mental health services continued to grow, our charitable income reduced significantly.

The pandemic continued to drive changes in the needs of our beneficiaries. Our online and face to face support services evolved in year, resulting in a continuation of the hybrid model of counselling and support delivery for the people of Wiltshire. We launched a new Trauma Counselling service too, with the financial support of a local grant funder.

We recognise that many of our costs are rising, including a gradual increase in venue costs for our face-to-face support groups, along with noted increased insurance and administrative costs as a result of the changing economy. Where possible, efficiency measures have been introduced including the development of a new digital Client Management System which will help reduce overall administrative costs going forward.

The importance of providing mental health support is underlined by the work of the NHS, government and health and social care agencies during the reporting year. However, our charity continued to operate without financial support from either commissioners or statutory sources and therefore we remain reliant on voluntary donations and the support of our local community and grant funders.

Funding Overview

The pandemic resulted in the continued cancellation of many local fundraising events and general lack of fundraising opportunities that support our income generation activity. We therefore used a determined amount of our unrestricted reserves to maintain services against the backdrop of declining income.

Trustees and Management agreed that core service delivery (counselling and peer support) must continue where possible to support the increasing mental health service demand locally, reducing any further community shortfall in mental health service provision and disadvantaging the health and care system further.

Our local community in Wiltshire continued to support the charity and local businesses continued to donate throughout 2021/22 albeit at a reduced level. Fundraising remains a key component of the overall funding. Adapting to changing local fundraising activity meant driving greater engagement with organisations, clubs and other charities this year to help us create sustainable income streams. Securing funding for a new Trauma Counselling service trial for example from a local charitable trust was a notable outcome.

A review of the retail operation was undertaken in year, which resulted in the closure of our local charity shop based in Melksham at the end of the financial year. With its intermittent closure during the pandemic, the changing customer footfall on the high street and general decline in sales were significant contributing factors to its underperformance.

A stronger, more focussed grant funding strategy was developed to help maintain local peer support groups and counselling services. The Trustees and Management are grateful for this financial assistance from those funders who have supported us during the year and into the future. We were successful in securing funding for our Support Groups from The National Lottery Community Fund. We are also grateful to Mind for supporting our Digital Transformation with a small grant, enabling us to continue to innovate in the delivery of our services.

Commercial income challenges

The largest affected area of our activity during the year was the provision of Mental Health Awareness Training. Before Covid-19 and the pandemic, this commercially successful product had been an income source for the charity, and a valuable corporate offer for local businesses. The market has changed considerably in the last 18 months, commoditising and resulting in lower incomes due to saturation of the market from online providers who are offering vastly discounted CPD or one-off training packages. Finding a replacement product with significant income levels has remained a challenge. Strategically we remain determined to develop a replacement income offer.

Page 3

Wiltshire Mind

Report of the Trustees for the Year Ended 31 March 2022

OBJECTIVES AND ACTIVITIES

Mental health support services for our community

Overview of Services provided in 2021/2022

At the start of the financial year, the UK was coming out of a lockdown, which enabled us to resume face-to-face services from July 2021 on a staggered approach. Social restrictions ended formally during the summer.

We are pleased to report that we continued our Young People's Counselling Service during the pandemic - via video call and face-to-face at our Melksham office. Operating 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. In year we have identified the need for greater engagement with schools and this will roll into our strategic plans in the future.

Our Adult Counselling Service provides an accessible counselling support service for anyone experiencing mental health problems or emotional distress. During 2021/22 we were able to continue to provide this virtually in the same way we were able to in 2020/21, and also face to face when pandemic social restrictions allowed. Our 16 active counselling volunteers continue to be flexible in helping to support our service users during these challenging times.

At the start of the year we established trial Trauma Counselling service for adults. Using the skills of a trained trauma counsellor, sessions are offered in a similar way to our adult counselling.

Our Peer Support Groups across Wiltshire remain a vital support network for those who attend. With the pandemic and associated social restrictions, some groups remained online via video calls. Those attending groups 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 possible. Groups are run by a trained facilitator and with a volunteer at each session.

Peer Support Groups traditionally operate out of local venues which are held in county towns. Those attending help shape the content of the sessions held. Historically attendees have contributed a small financial contribution per visit towards refreshment costs, but this has been sporadic due to the inconsistent nature of the groups during the year. Part funding for these groups is sought from local councils where possible. We reviewed our venues during 2021/22 in light of health and safety and social restrictions. This led to changes in all of our venues, ensuring better facilities for groups, and better locations geographically for each community.

During the reporting year, we provided the following services and opportunities for the community:

Partnerships and Projects

The Building Bridges programme supports people across Swindon and Wiltshire who are facing significant challenges in being able to develop their skills, access education or move towards the world of work. We continued to work in partnership with the National Lottery Funded programme to deliver mental health support to a number of individuals across the year.

Our new Trauma Counselling service was successfully trialled throughout the year and, funded by the Sarah Jayne Charitable Trust,. demand for trauma counselling remains high across our county, and we hope this service will receive full funding in due course and enable expansion across our military and civilian community.

Page 4

Wiltshire Mind

Report of the Trustees for the Year Ended 31 March 2022

OBJECTIVES AND ACTIVITIES

The Army Welfare Service provides professional welfare support and services to our armed forces and their families. In 2021/22 we developed a new relationship with this vital stakeholder in Wiltshire, opening up opportunities to develop a new support group in Tidworth for local residents in the garrison town. The group uses garrison shared venues and we participate in the work of the Army Welfare Service across the county and have representation at their regular quarterly meetings.

Organisational Overview

Staff and Leadership

The Chief Executive Officer works closely with the Trustees and Senior Leadership Team to lead the organisation, strategy delivery, commissioning, funding, awareness, safeguarding, and oversees the charity's budgets and management accounts. The Board and CEO are supported by the extended Leadership Team, who oversee the policies and working procedures, Health and Safety, Human Resources, and ensuring that all services are delivered to the highest quality and managed appropriately.

Our staff team are predominantly part time workers, and collectively equate to 5.4 Full Time Equivalent. We are indebted to their commitment to the charity.

Volunteers

Our volunteers add significant value to what we do, particularly in the delivery of our counselling and peer support 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 2021/2022 we were again 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.

In particular we reference our 16 volunteer counsellors, (10 qualified, 6 in training) who deliver our adult counselling, underpinning our core services.

We were sorry to see our 6 charity shop volunteer roles end following the closure of our Melksham shop, but the volunteers themselves remain part of the Wiltshire Mind stakeholder group. Volunteers form the backbone of Wiltshire Mind in the community.

During 2021/2022 we had an average of 4 support group volunteers, 6 shop volunteers and around 16-20 volunteers providing counselling support - an average of 27 volunteers in total throughout the year. During the year, our volunteers contributed approximately 1000 hours to Wiltshire Mind in helping deliver our aims.

Organisational Aspects

Wiltshire Mind is affiliated to National Mind and a 'local Mind' and associated only through the federation agreement. There is no financial or managerial connection other than payment of the membership fee. Active involvement with the Mind Federation's Quality Mark scheme enables organisational improvement through the Mind Quality Mark (MQM) and we are duly accredited.

Our IT system is cloud based, resilient and networked, with appropriate cyber security. During the year we started development work on our new Client Management Record system, which will vastly improve counselling and peer support processes and procedures, resulting in efficiencies in the next financial year.

OBJECTIVES AND ACTIVITIES

Covid-19

We have prepared this report at a time when Covid-19 is continues to be a global pandemic. The situation continues to develop for our beneficiaries, service users, staff, and partner organisations. Where possible, we have mitigated any risks through effective risk management, ensuring good practice and a close working relationship between the management of the charity and Trustees.

Page 5

Wiltshire Mind

Report of the Trustees for the Year Ended 31 March 2022

OBJECTIVES AND ACTIVITIES

Our impact in 2021/22

Adult Counselling Service

During the year we provided 1,074 counselling sessions for adults. During this period we helped (after assessment) 121 adults across Wiltshire.

Children and Young People's Counselling Service

In total, we provided 477 counselling sessions for Children and Young People, helping 22 individuals.

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. In total, we held 122 peer support groups helping 73 people.

We were able to gain grant funding to help support this service during the year from The Community Fund of The National Lottery.

FINANCIAL REVIEW Financial commentary Income

Total income from all sources in the year was £153,447 (2020/21: £99,876).

Expenditure

Total expenditure from all sources was £212,356 (2020/21: £184,197) resulting in a deficit for the year of £58,909 (2020/21: £84,319 deficit).

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. We also have a current account with NatWest and a United Trust Bank Deposit Account.

Budget 2022/23

Due to the ongoing uncertainties around the pandemic and the general economic situation, the trustees approved a deficit budget for the year 2022/23 of £34,000 noting uncertainties around income, especially donations and grant availability.

Page 6

Wiltshire Mind

Report of the Trustees for the Year Ended 31 March 2022

FINANCIAL REVIEW

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 2021/22, the unrestricted reserves stand at £112,503 and liquid reserves at £134,077.

The trustees view that this figure is in excess of the policy of three to six months of planned expenditure (£52,000 to £103,000) but due to ongoing uncertainties about future charity income and a deficit budget planned for 2022/23 of £34,000, it is prudent to keep a slightly higher level of reserves at this time. All of the unrestricted reserves and general funds, the trustees considered designated funds are no longer required.

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 line with six months of future planned expenditure (£103,000).

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:

£200 to £10,000 grants

The National Lottery Community Fund (for the benefit of our Peer Support Groups)

Sarah Jayne Charitable Trust (for the benefit of Trauma Counselling trial)

Mind (for our digital Client Management System)

Walter Guinness Charitable Trust (for the benefit of the Peer Support Groups)

Chippenham Borough Lands Trust (for the benefit of the local Peer Support Group)

Tidworth Town Council (for the benefit of the local Peer Support Group)

Trowbridge Town Council (for the benefit of the local Peer Support Group)

Samuel William Farmer Trust (for the benefit of local Peer Support Groups)

Melksham Without Parish Town Council (for the benefit of local Peer Support Group)

Albert Hunt Trust (for the benefit of our Children and Young People's service)

Devizes Town Council (for the benefit of our clients in Devizes, Peer Support Group)

Wiltshire Community Fund (for the benefit of our Children and Young People's service)

We also thank the many individuals and donors who have supported Wiltshire Mind during the year, particularly during these challenging times.

Page 7

Wiltshire Mind

Report of the Trustees for the Year Ended 31 March 2022

FUTURE PLANS Plans for the future

A strategy was produced in 2019 taking us through to 2023. Following the pandemic, we are reviewing our strategy in July 2022, 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:

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 to remain sustainable. We must remain flexible, working to our strategic goals.

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 and work with other providers locally 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.

Identified opportunities which have become evident this year include:

These opportunities will be built into our future strategic plan.

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.

Page 8

Wiltshire Mind

Report of the Trustees for the Year Ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT 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 seven elected trustees and they come from a variety of backgrounds including being at some time users of the service provided by the charity. 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 when required.

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 2022 there were 12 part-time staff and 27 volunteers including trustees and charity shop volunteers.

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 Wiltshire SN12 6JY

Trustees
Jim Donald Chair Re-appointed December 2020
Geoffrey Brown Vice Chair Re-appointed November 2021 (re-appointed yearly)
Brian Stables Treasurer Re-appointed November 2021
Joe McTiernan Re-appointed December 2020
Nigel Carter Re-appointed November 2021
Cora Gallagher Re-appointed December 2021 (re-appointed yearly)
James Colquhoun Appointed November 2021
PRINCIPAL STAFF
Paul Mills Chief Executive Officer (appointed September 2020)
Phillippa Collins Head of Service Delivery
Michelle Brichard Head of Operations (appointed November 2020)
Claire Selway Finance assistant/bookkeeper
Jennie Stoddart Support Group Facilitator and Training Products Co-ordinator
Ann Marie Neil Support Group Facilitator
Chris Thorpe Support Group Facilitator
Karen Miller Office Co-ordinator
Natallia Maiseyeva Service Delivery Assistant (appointed January 2021)
Laura Oatley Community Fundraiser/Counselling Coordinator
Independent Examiner
Monahans
Chartered Accountants
Fortescue House
Court Street
Trowbridge
Wiltshire
BA14 8FA

Page 9

Wiltshire Mind

Report of the Trustees for the Year Ended 31 March 2022

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 2022 and signed on its behalf by:

Jim Donald - Trustee

Page 10

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 2022.

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

  2. 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

  3. 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 Monahans Chartered Accountants Fortescue House Court Street Trowbridge Wiltshire BA14 8FA

21 November 2022 Date: .............................................

Page 11

Wiltshire Mind

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and voluntary income
2
99,840
Charitable activities
Charitable activities
5,018
Other trading activities
3
17,000
Investment income
4
1,245
Total
123,103
EXPENDITURE ON
Raising funds
6
44,340
Charitable activities
7
Charitable activities
146,491
Total
190,831
NET INCOME/(EXPENDITURE)
(67,728)
RECONCILIATION OF FUNDS
Total funds brought forward
180,231
TOTAL FUNDS CARRIED FORWARD
112,503		 Restricted
funds
£
29,910
434
-
-
30,344
-
21,525
21,525
8,819
13,558
22,377		 2022
Total
funds
£
129,750
5,452
17,000
1,245
153,447
44,340
168,016
212,356
(58,909)
193,789
134,880		 2021
Total
funds
£
81,709
5,108
9,514
3,547
99,878
33,194
151,003
184,197
(84,319)
278,108
193,789

The notes form part of these financial statements

Page 12

Wiltshire Mind

Balance Sheet
31 March 2022
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		 2022
£
803
171
105,000
43,632
148,803
(14,726)
134,077
134,880
134,880
112,503
22,377
134,880		 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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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 2022 and were signed on its behalf by:

.Jim Donald - Trustee

Brian Stables - Trustee

The notes form part of these financial statements

Page 13

Wiltshire Mind

Notes to the Financial Statements for the Year Ended 31 March 2022

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 14

continued...

Wiltshire Mind

Notes to the Financial Statements - continued

for the Year Ended 31 March 2022

2. DONATIONS AND VOLUNTARY INCOME

Donations
Grants
3.
OTHER TRADING ACTIVITIES
Shop 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
Charitable activities		 Direct
Costs (see
note 8)
£
112,341		 2022
£
78,175
51,575
129,750
2022
£
15,230
1,770
17,000
2022
£
1,245
2022
Charitable
activities
£
434
5,018
5,452
2022
£
14,193
17,890
32,083
Support
costs (see
note 9)
£
55,675

Page 15

continued...

Wiltshire Mind

Notes to the Financial Statements - continued

for the Year Ended 31 March 2022

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
53,389
Support costs, included in the above, are as follows:
Management
Wages
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		 2022
£
88,684
10,021
812
528
2,260
1,807
8,229
112,341
Governance
Other
costs
£
£
402
1,884
2022
Charitable
activities
£
13,643
12,269
21,256
6,221
53,389
2022
Charitable
activities
£
402
2022
Charitable
activities
£
1,884
2022
£
402
2,000
7,920

Page 16

continued...

Wiltshire Mind

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

11. TRUSTEES' REMUNERATION AND BENEFITS

No trustees were remunerated in the year, nor in the previous year.

Trustees' expenses

There were no expenses reimbursed to trustees in the year (2021 - £160 reimbursed to 1 trustee in relation to training costs).

12. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Average head count		 2022
£
120,606
954
121,560
2022
13		 2021
£
93,911
785
94,696
2021
12

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 £23,815 (2021: £49,473).

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and voluntary income
79,883
Charitable activities
Charitable activities
4,786
Other trading activities
9,514
Investment income
3,547
Total
97,730
EXPENDITURE ON
Raising funds
33,194
Charitable activities
Charitable activities
136,621
Total
169,815
NET INCOME/(EXPENDITURE)
(72,085)
Transfers between funds
(14,816)
Net movement in funds
(86,901)
RECONCILIATION OF FUNDS
Total funds brought forward
267,132		 Restricted
funds
£
1,826
322
-
-
2,148
-
14,382
14,382
(12,234)
14,816
2,582
10,976		 Total
funds
£
81,709
5,108
9,514
3,547
99,878
33,194
151,003
184,197
(84,319)
-
(84,319)
278,108

Page 17

continued...

Wiltshire Mind

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
TOTAL FUNDS CARRIED FORWARD
180,231
13,558
14.
TANGIBLE FIXED ASSETS
COST
At 1 April 2021 and 31 March 2022
DEPRECIATION
At 1 April 2021
Charge for year
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Other debtors
-
Prepayments and accrued income
171
171
16.
CURRENT ASSET INVESTMENTS
2022
£
United Trust Bank account
105,000
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Social security and other taxes
1,008
Accruals and deferred income
13,718
14,726
18.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2022
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
Fixed assets
803
-
803
Current assets
126,426
22,377
148,803
Current liabilities
(14,726)
-
(14,726)
112,503
22,377
134,880		 13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
TOTAL FUNDS CARRIED FORWARD
180,231
13,558
14.
TANGIBLE FIXED ASSETS
COST
At 1 April 2021 and 31 March 2022
DEPRECIATION
At 1 April 2021
Charge for year
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Other debtors
-
Prepayments and accrued income
171
171
16.
CURRENT ASSET INVESTMENTS
2022
£
United Trust Bank account
105,000
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Social security and other taxes
1,008
Accruals and deferred income
13,718
14,726
18.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2022
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
Fixed assets
803
-
803
Current assets
126,426
22,377
148,803
Current liabilities
(14,726)
-
(14,726)
112,503
22,377
134,880		 Total
funds
£
193,789
Computer
equipment
£
2,522
1,317
402
1,719
803
1,205
2021
£
983
972
1,955
2021
£
140,000
2021
£
274
21,015
21,289
2021
Total
funds
£
1,205
213,873
(21,289)
193,789		 Total
funds
£
193,789

Page 18

continued...

Wiltshire Mind

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

19. MOVEMENT IN FUNDS

At 1.4.21
£
Unrestricted funds
General fund
165,231
Redecoration
15,000
180,231
Restricted funds
Chippenham you-in-mind fund
2,202
Devizes you-in-mind fund
-
Melksham you-in-mind fund
-
Salisbury you-in-mind fund
2,206
Trowbridge you-in-mind fund
-
Trowbridge Polish project
7,967
Melksham evening group
723
Tidworth you-in-mind fund
460
Trauma Counselling
-
Children and Young People
-
CMS System
-
13,558
TOTAL FUNDS
193,789
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
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
Melksham evening group
Tidworth you-in-mind fund
YIM Virtual
Trauma Counselling
Children and Young People
CMS System
TOTAL FUNDS		 Net
movement
in funds
£
(67,728)
-
(67,728)
554
542
541
(1,663)
544
-
(723)
84
940
5,000
3,000
8,819
(58,909)
Incoming
resources
£
123,103
4,325
3,986
226
3,376
1,038
3,377
48
3,250
1,218
1,500
5,000
3,000
30,344
153,447		 Transfers
between
At
funds
31.3.22
£
£
15,000
112,503
(15,000)
-
-
112,503
-
2,756
-
542
-
541
-
543
-
544
-
7,967
-
-
-
544
-
940
-
5,000
-
3,000
-
22,377
-
134,880
Resources
Movement
expended
in funds
£
£
(190,831)
(67,728)
(3,771)
554
(3,444)
542
(226)
-
(2,835)
541
(2,701)
(1,663)
(2,833)
544
(771)
(723)
(3,166)
84
(1,218)
-
(560)
940
-
5,000
-
3,000
(21,525)
8,819
(212,356)
(58,909)

Page 19

continued...

Wiltshire Mind

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.4.20
in funds
£
£
Unrestricted funds
General fund
247,824
(61,084)
Redecoration
15,000
-
Young people counselling
4,308
(11,001)
267,132
(72,085)
Restricted funds
Chippenham you-in-mind fund
4,218
(2,016)
Devizes you-in-mind fund
370
(2,465)
Malmesbury you-in-mind fund
(1,647)
(1,806)
Melksham you-in-mind fund
(1,270)
(1,958)
Salisbury you-in-mind fund
2,499
(293)
Trowbridge you-in-mind fund
(2,865)
(2,116)
Trowbridge Polish project
7,967
-
Melksham evening group
723
-
Tidworth you-in-mind fund
981
(521)
YIM Virtual
-
(1,059)
10,976
(12,234)
TOTAL FUNDS
278,108
(84,319)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
97,067
Young people counselling
663
97,730
Restricted funds
Chippenham you-in-mind fund
108
Devizes you-in-mind fund
67
Malmesbury you-in-mind fund
373
Melksham you-in-mind fund
41
Salisbury you-in-mind fund
494
Trowbridge you-in-mind fund
65
Tidworth you-in-mind fund
-
YIM Virtual
1,000
2,148
TOTAL FUNDS
99,878		 Transfers
between
At
funds
31.3.21
£
£
(21,509)
165,231
-
15,000
6,693
-
(14,816)
180,231
-
2,202
2,095
-
3,453
-
3,228
-
-
2,206
4,981
-
-
7,967
-
723
-
460
1,059
-
14,816
13,558
-
193,789
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)

Page 20

continued...

Wiltshire Mind

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

19. MOVEMENT IN FUNDS - continued

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 Mind Group group. Tidworth You in Mind Group Grants to be used for the benefit of clients of Tidworth You in Mind group. Trowbridge Peer Support Group Grant received in year for the benefit of the clients of Trowbridge group. Melksham Peer Support Group Grants to be used for the benefit of clients of Melksham 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. Children and Young People Grant received in year. 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. Trauma Counselling A new service started in 2021/22. Mind CMS Grant from Mind to support the establishment of an integrated database system.

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 21

Wiltshire Mind

Detailed Statement of Financial Activities

for the Year Ended 31 March 2022

INCOME AND ENDOWMENTS
Donations and voluntary income
Donations
Grants
Other trading activities
Shop 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
Pensions
Shop expenditure
Charitable activities
Wages
Pensions
Other staff costs
Sessional workers
Volunteer costs
Premises costs
Administration costs
Professional fees
Support costs
Management
Wages
Premises costs
Administration costs
Carried forward		 2022
£
78,175
51,575
129,750
15,230
1,770
17,000
1,245
434
5,018
5,452
153,447
5,040
7,217
12,257
13,976
217
17,890
32,083
87,947
737
10,021
812
528
2,260
1,807
8,229
112,341
13,643
12,269
21,256
47,168		 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
8,201
27,935
65,037

This page does not form part of the statutory financial statements

Page 22

Wiltshire Mind

Detailed Statement of Financial Activities

for the Year Ended 31 March 2022

Management
Brought forward
Professional fees
Other
Computer equipment
Governance costs
Accountancy and legal fees
Total resources expended
Net expenditure		 2022
£
47,168
6,221
53,389
402
1,884
212,356
(58,909)		 2021
£
65,037
13,012
78,049
402
1,752
184,197
(84,319)

This page does not form part of the statutory financial statements

Page 23