2023-03-31-accounts - Havant And East Hants Mind

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		Page
Report ofthe Trustees	1	Io	12
Report ofthe Independent Auditors	13 io		16
Statement of Financial Activities		17
Balance Sheet		18
Cash Flow Statement		19
Notes to the Cash Flow Statement		20
Notes to the Financial Statements	21	to	34

							2023	2022
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes	F		6	5
INCOME AND ENDOWMENTS			FROM
Donations and legacies				2	57,708	5,593	63,301	34,423
Charitable activities
Advocacy					34,589		34,589	45,219
Wellbeing					861,505	368,197	1,229,702	623,920
Community Development						128,398	128,398	89,694
Families team						244,405	244,405	458,844
Children and young	people				18,371	71,917	90,288	99,395
Other trading activities				3	37,606	26,724	64,330	156,066
Investment income				4	13,999		13,999	9,790
Total					1,023,778	845,234	1,869,012	1,517,351
EXPENDITURE ON
Raising funds				6	10,365		10,365	13,017
Charitable activities				7
Advocacy					49,401	422	49,823	61,377
Wellbeing					574,260	250,974	825,234	494,486
Community Development					105,209	155,276	260,485	222,777
Families team					36,346	328,087	364,433	420,097
Children and young	people				16,903	83,856	100,759	138,091
Total					792,484	818,615	1,611,099	1,349,845
Net gains/(losses)	on investments				(59,923)		(59,923)	414
NET INCOME					171,371	26,619	197,990	167,920
Other recognised	gains/(losses)
Actuarial gains on defined		benefit	schemes		21		21	2,583
Net movement in	funds				171,392	26,619	198,011	170,503
RECONCILIATION	OF FUNDS
Total funds brought	forward				616,496	340,345	956,841	786,338
TOTAL FUNDS CARRIED		FORWARD			787,888	366,964	1,154,852	956,841

HAV	ANT AND EAST HANTS MIND
	BALANCE SHEET
	31 MARCH 2023
		2023	2022
	Nates
FIXEDASSETS
Tangible assets	14	18,232	9,962
Investments	15	563,003	620,367
		581,235	630,329
CURRENT ASSETS
Debtors	16	296,343	151,564
Cash at bank and in hand		378,275	437,T92
		674,618	589,356
CREDITORS
Amounts fallng due within ons year		(100,219)	(261,617)
NET CURRENT ASSETS		574,399	327,739
TOTAL.ASSETSLESSCURRENT
LIABILITIES		1,155,634	958,068
PROVISIONS FOR LIABILITIES	18	(782)	(1,227)
		1,154,852	956,841
FUNDS	20
Unrestricted funds		787,889	616,496
Restricted funds		366,963	340,345
TOTALFUNDS		1,154,852	956,841

	FOR T	HE YEAR ENDE	D 31 MARCH 2023
			2023	2022
		Notes	F	F
Cash flows from operating	activities
Cash generated from operations		1	(56,863)	(237,039)
Net cash used in operating	activities		(56,863)	(237,039)
Cash flows from investing	activities
Purchase oftangible fixed assets			(14,094)	(8,621)
Purchase offixed asset investments			(70,110)	(382,606)
Sale offixed asset investments			67,551	85,319
Interest received			1,856	205
Dividends received			12,143	9,585
Net cash used in investing activities			(2,654)	(296,118)
Change in cash and cash	equivalents
in the reporting period			(59,517)	(533,157)
Cash and cash equivalents	at the
beginning ofthe reporting	period		437,792	970,949
Cash and cash equivalents	at the end
ofthe reporting period			378,275	437,792

	FOR THE YEAR ENDED 31 MARCH 2023	FOR THE YEAR ENDED 31 MARCH 2023
RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM		OPERATING ACTIVITIES
			2023	2022
			8
Net income forthe	reporting	period (as per the Statement of
Financial Activities)			197,990	167,920
Adjustments for:
Depreciation charges			5,824	5,628
Losses/(gain) on investments			59,923	(414)
Loss on disposal offixed assets				215
Interest received			(1,856)	(205)
Dividends received			(12,143)	(9,585)
Increase in debtors			(144,779)	(69,530)
Decrease in creditors			(161,398)	(329,818)
Difference between	pension charge and cash contributions		(424)	(1,252)
Net cash used in operations			(56,863)	(237,039)

ANALYSIS OF CHANGES IN NET FUNDS
	At 1.4)22	Cash flow	At 31.3.23
	E	8
Net cash
Cash at bank and in hand	437,792	(59,517)	378,275
	437,792	(59,517)	378,275
Total	437,792	(59,517)	378,275

DONATI	O	NS AND LEGACIES
			2023	2022
Donations			63,301	34,423
OTHER	TRADING ACTIVITIES
			2023 6	2022 f
Student	placernents			3,600
Training			64,330	152,466
			64,330	156,066
INVESTMENT INCOME
			2023	2022
				6
Dividends		received	12,143	9,585
Deposit	account interest		1,856	205
			13,999	9,790

INCOME	F	ROM	CHA	RITA	B	LE ACT	IVITIES
									2023	2022
						Activity			F
HARG						Advocacy			34,589	45,219
Service income						Wellbeing			215,021	68,119
Hampshire		Minds				Wellbeing			751,615	306,757
Grants						Wellbeing			263,066	249,044
Service income						Community Development			35,514	29,876
Grants						Community Development			92,884	59,818
Grants						Families	team		244,405	458,844
Service income						Children	and young people		2,917	29,167
Grants						Children	and young people		87,371	70,228
									1,727,382	1,317,072
Grants received,			included		in	the above, are as follows
									2023	2022
									6
Mind									18,371
East Hants		District Council								11,352
Hampshire		County Council							243,666	387,199
Sport England									38,805	94,094
North East		Hampshire		and	Farnham		CCG		69,000	69,000
National	LaNery Community					Fund			92,884	50,061
NHS North		Hampshire		CCG						1,228
NWS South		East Hampshire				CCG			225,000	225,000
									687,726	837,934
RAISING	FUNDS
Investment		management			costs
									2023	2022
										9
Porffolio	management								10,365	13,017
CHARITABLE ACTIVITIES						COSTS
								Direct	Support
								Casts (see	costs (see
								note 8)	note 9)	Totals
								6	6	6
Advocacy								46,984	2,839	49,823
Wellbeing								802,525	22,709	825,234
Community		Development						253,672	6,813	260,485
Famihes	team							347,403	17,030	364,433
Children	and young people							93,379	7,380	100,759
								1,543,963	56,771	1,600,734

DIRECT CO	S	TSOF CHAR	ITABLE ACTIVITIES
					2023	2022
Staff costs					1,218,071	1,008,515
Telephone					29,164	29,855
Postage and	stationery				8,638	7,737
Club activities		and sundry expenses			40,658	16,591
Rent					43,958	57,499
Travel and subsistence					26,564	11,156
Refreshments					629	292
Training					6,927	19,934
Sub-contractor		charges			161,783	143,967
Electricity					353	1,802
Repairs					1,371	450
Depreciation					5,824	5,627
Loss on sale	ofassets					215
Interest payable and similar			charges		23	29
					1,543,963	1,303,669
SUPPORT COSTS
					Governance
				Management	costs	Totals
				8		6
Advocacy				947	1,892	2,839
Wellbeing				7,581	15,128	22,709
Community Development				2,275	4,538	6,813
Families team				5,685	11,345	17,030
Children and	young people			2,464	4,916	7,380
				18,952	37,819	56,771
Activity			Basis ofallocation
Management			Headcount
Finance			Headcount
Governance	costs		Headcount

Management
			Community
	Advocacy	Wellbeing	Developme
	F	8
Insurance	615	4,925	1,478
Subscriptions	273	2,179	654
ITexpenses	59	477	143
Donations
	947	7,581	2,275

					2023	2022
				Children
			Families	and young	Total	Total
			team	people	activities	activities
Insurance			3,694	1,601	12,313	10,012
Subscriptions			1,633	708	5,447	1,884
ITexpenses			358	155	1,192	3,279
Donations						765
			5,685	2,464	18,952	15,940
Governance		costs
						Community
				Advocacy	Wellbeing	Developme
				8	8	8
Auditors'	remuneration			347	2,767	830
Professional		and legal fees		1,545	12,36'I	3,708
				1,892	15,128	4,538
					2023	2022
				Children
			Families	and young	Total	Total
			team	people	activities	activities
					8
Auditors'	remuneration		2,075	899	6,918	6,120
Professional		snd legal fees	9,270	4,017	30,901	11,099
			1'f,345	4,916	37,819	17,219

Net incom	e/(expenditure) is stated aRer charging/(creditin	g):
		2023	2022
		E
Auditors'	remuneration	6,918	6,120
Depreciation -owned assets		5,824	5,628
Deficit on	disposal offixed assets		215

STAFFCOS	TS
				2023	2022
Wages and salaries				1,101,904	922,943
Social security costs				89,396	66,834
Other pension	costs			26,771	18,738
				1,218,071	1,008,515
The average	monthly	number of employees	during the year was as follows
				2023	2022
Charitable activities				66	47
Support costs				8	2
				74	49

			Unrestricted	Restricted	Total
			funds	funds	funds
					5
INCOME AND ENDOWMENTS		FRONI
Donations	and legacies		33,259	1,164	34,423
Charitable	activities
Advocacy			45,219		45,219
Wellbeing			367,691	256,229	623,920
Community	Development		10,723	78,971	89,694
Families team				458,844	458,844
Children and young people				99,395	99,395
Other trading activities			105,641	50,425	156,066
Investment	income		9,790		9,790
Total			572,323	945,028	1,517,351
EXPENDITURE ON
Raising funds			13,017		13,017
Charitable	activities
Advocacy			81,166	211	61,377

	NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023	NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023	NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023	NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
COMPARATIVES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
			Unrestricted	Restricted	Total
			funds	funds	funds
			6		8
Wellbeing			307,734	'l86,752	494,486
Community Development			90,442	132,335	222,777
Families team			42,842	377,255	420,097
Children and young		people	26,931	111,160	138,091
Total			542,132	807,713	1,349,845
Net gains on investments			414		414
NET INCOME			30,605	137,315	167,920
Other recognised	gains/(losses)
Actuarial gains on defined benefit
schemes			2,583		2,583
Net movement in	funds		33,188	137,315	170,503
RECONCILIATION		OF FUNDS
Total funds brought		forward	583,306	203,032	786,338
TOTAL FUNDS CARRIED FORWARD			616,494	340,347	956,841
TANGIBLE FIXEDASSETS
				Fixtures
			Plant and	and
			machinery	fittings	Totals
				F
COST
At 1 April 2022			32,669	2,808	35,477
Additions			14,094		14,094
At 31 March 2023			46,763	2,808	49,571
DEPRECIATION
At 1 Apnl 2022			23,457	2,058	25,515
Charge for year			5,473	351	5,824
At 31 March 2023			28,930	2,409	31,339
NET BOOK VALUE
At 31 March 2023			17,833	399	18,232
At 31 March 2022			9,212	750	9,962

FIXEDASSET INVESTMENTS
	Listed
	investments
MARKET VALUE
At 1 Apnl 2022	620,367
Additions	70,110
Disposals	(67,551)
Revaluations	(59,923)
At 31 March 2023	563,003
NET BOOK VALUE
At 31 March 2023	563,003
At 31 March 2022	620,367

16.	DEBTORS:AMOUNTS	DEBTORS:AMOUNTS	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
					2023	2022
					8	6
	Trade debtors				201,521	150,832
	Other debtors				94,822	732
					296,343	151,564
17.	CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
					2023	2022
	Trade creditors				34,975	27,213
	Deferred	income			53,938	199,808
	Accrued	expenses			11,306	34,596
					100,219	261,617
					2023	2022
	Brought	forward			199,808	576,523
	Amount	released	to incoming resources		(199,808)	(576,523)
	Amount	deferred	in year		53,938	199,808
	Carried	forward			53,938	199,808

2023	2022
	6
782	'i,227

					Period Ending	Period Ending
					31 March 2023	3'I March 2022
					6
Provision at start	of period				1,227	5,062
Unwinding ofthe	discount	factor (interest		expense)	23	29
Deficit contribution	paid				(447)	(1,281)
Remeasurements	- impact	of any	change	in assumptions	(21)	(28)
Remeasurements	-amendments		tothe contribution
schedule						(2,555)
Provision at the end of period					782	1,227
Income and expenditure		impact
					Period Ending	Period Ending
					31 March 2023	31 March 2022
Interest expense					23	29
Remeasurements	- impact	cfany	change	in assumptions	(21)	(28)
Remeasurements	- amendments		to the contribution
schedule						(2,555)

		31 March 2023	31 March 2022	31 March 2021
		'%%d per annum	'%%d per annum	'%%d per annum
Rate	ofdiscount	5.52	2.35	0.66

19.	ANALYSIS O	F NET ASSETS BET	WEEN FUNDS
					2023	2022
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			8	6	E	E
	Fixed assets		18,232		18,232	9,962
	Investments		563,003		563,003	620,367
	Current assets		307,655	366,963	674,618	589,356
	Current liabilities		(100,219)		(100,219)	(261,617)
	Provision for	liabilities	(782)		(782)	(1,227)
			787,889	366,963	1,154,852	956,841
20.	MOVEMENT	IN FUNDS
					Net
					movement	At
				At 1.4.22	in funds	31.3.23
					8	C
	Unrestricted	funds
	General fund			616,496	171,393	787,889
	Restricted funds
	Crisis Care			49,985		49,965
	East Hants			39,004	12,086	51,090
	Supporting Families			54,395	(60,867)	(6,472)
	Sport England			2,203	(23,777)	(21,574)
	CYP Safe Haven			34,451	(15,022)	19,429
	Connect 5			39,208	7,861	47,069
	Adult Safe Haven			104,557	34,397	138,954
	Covid vaccine	project		13,310		13,310
	STF-Lottery funded			(121)		(121)
	Winter grant			10,745		10,745
	CYP Motiv8			1,051		1,051
	CYP EH PCN			4,013	2,917	6,930
	Lighthouse Project			(15,521)	17,714	2,193
	Harbour Project			3,085	(4,023)	(938)
	SMI Health Check				55,332	55,332
				340,345	26,618	366,963
	TOTAL FUNDS			956,841	198,011	1,154,852

Net movement in funds, included	in the above are as follo	ws:
	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	6			E
Unrestricted funds
General fund	1,023,778	(792,483)	(59,902)	171,393
Restricted funds
East Hants	35,066	(22,980)		12,086
Supporting Families	205,600	(266,467)		(60,867)
Sport England	38,804	(62,581)		(23,777)
CYP Safe Haven	69,001	(84,023)		(15,022)
Connect 5	42,187	(34,326)		7,861
Adult Safe Haven	225,002	(190,605)		34,397
CYP EH PCN	2,917			2,917
Lighthouse Project	93,384	(75,670)		17,714
Harbour Project	18,849	(22,872)		(4,023)
SMI Health Check	114,424	(59,092)		55,332
	845,234	(818,616)		26,618
TOTAL FUNDS	1,869,012	(1,611,099)	(59,902)	198,011

Comparatives	for movement in funds
			Net
			movement	At
		At 1.4.21	in funds	31.3.22
			8	6
Unrestricted	funds
General fund		583,306	33,190	616,496
Restricted funds
Crisis Care		52,959	(2,994)	49,965
East Hants		19,861	19,143	39,004
Supporting Families		(14,090)	68,485	54,395
Sport England		57	2,146	2,203
CYP Safe Haven		45,409	(10,958)	34,451
Connect 5		29,043	10,165	39,208
Adult Safe Haven		62,947	41,610	104,557
Covid vaccine	project	3,310	10,000	13,310
STF-Lottery funded		256	(377)	(121)
Winter grant		495	10,250	10,745
CYP Motiv8		2,785	(1,734)	1,051
CYP EH PCN			4,013	4,013
Lighthouse Project			(15,521)	(15,521)
Harbour Project			3,085	3,085
		203,032	137,313	340,345
TOTAL FUNDS		786,338	170,503	956,841

Comparative net movement in fu	nds, included in the abov	e are as follows:
	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	9	F	9	5
Unrestricted funds
General fund	572,323	(542,130)	2,997	33,190
Restricted funds
Crisis Care	1,228	(4,222)		(2,994)
East Hants	28,881	(9,738)		19,143
Supporting Families	350,682	(282,197)		68,485
Sport England	94,097	(91,951)		2,146
CYP Safe Haven	69,000	(79,958)		(10,958)
Connect 5	59,308	(49,143)		10,165
Adult Safe Haven	224,999	(183,389)		4'I,610
Covid vaccine project	10,000			10,000
STF-Lottery funded		(377)		(377)
Winter grant	14,350	(4,100)		10,250
CYP Motiv8		(1,734)		(1,734)
CYP EH PCN	29,167	(25,154)		4,013
Lighthouse Project	50,062	(65,583)		(15,521)
Harbour Project	11,657	(8,572)		3,085
SMI Health Check	1,597	(1,597)
	945,028	(807,715)		137,313
TOTAL FUNDS	1,517,351	(1,349,845)	2,997	170,503