Self Help Services Ltd (a company Ilmlted by guarantee) Annual Report Year Ended 31 March 2021 Company Number 06036050 Charity Number 1122063
Self Help Services Ltd Report and financlal statements for the yBar gnded 31 Mareh 2021 Contgnts Page: Legal and administrative information Directors, and Iruslees, report Slalemenl of trustees, responsibilities Independent audilorfs report 13 Statement of financial activities 14 Balance sheet 15 Notes to the financial statements
Self Help Services Ltd Legal and administratlve InformatSon for the year gnded 31 March 2021 Dlrectors and Trustees of the charity.. M Filzgibbon F Selvan E Robinson S Islam A Rafferly L Symonds Sgcretary: M Fitzgibbon Princlpal and Reglstered Offi¢9: 1$1 Floor 463 Slretford Road Manchester England M16 9AB Websltè www.selfhelpservices.org.uk Constitutlon: The charity is registered as a company limited by guarantee. The governlng documents are the company's Memorandum and Articles of Association. Company number.. 06036050 Charlty number: 1122063 Bankers". Sanlander Bridle Road Bootle Merseyside L30 4GB External Audltor: Beever and Slrulhers Slalulory Auditor Sl George's House 215-219 Chester Road Manchester M154JE
Self Help Services Ltd Dlrectors, and trustees, report forthe year ended 31 March 2021 The directors and Iruslees are pleased lo present their report together wllh the financial slalemenls of the charity for the year ended 31 March 2021. Legal and adminlslralive information set out on page 1 forms parl of this report. The financial slalements comply wllh current slatulory requiremenls, the Memorandum and Articles of Association and the Statement of Recommended Praclice"Accounling and Reporting by Charities" 1 Structure, GovernanGo and Management Status Self Help Services Ltd is a company limited by guarantee and a re9islered charity governed by its Memorandum and Articles of Association. Directors and Trustees The Trustees serving during the year were as follows. M Fitzgibbon F Selvan E Robinson S Islam A Rafferty L Symonds Recruitment and fralnlng of Trustees As sel out in the Articles of Association, the Chair and other Trustees are appointed by The Big Lrfe Company Limited by sending a notice in writing lo the Charity. The training and induction of new Trustees is the responsibility of the Chalr and is tailored lo the individual needs of new appointees. All Trustees have a one lo one meeting with the Chair each year lo discuss training and development needs. The Standing Orders of the charity give details of the decisions which are made al Board level and the powers delegated lo the management team. Oryanlsatlonal Management The Board of Trustees evaluate and agree the priorities of the organisation as a whole and sub commillees of the Board determine the general policies. Self Help Services Ltd works as parl of the Big Life Group of social businesses and charities. Each year il agrees a service level agreement with The Bi9 Life Company Limited for the operational management of the charity. Rlsk Management The directors have identified the risks that the charity may be exposed lo in the next financial year and have established strategies lo miligale those risks. A risk management process is in place whereby risks are identified and profiled against likelihood and consequence. with actions put in place. Each risk is assigned lo a member oflhe Senior Management Team.
Self Help Services Ltd Directors. and trustees report for thg year ended 31 March 2021 (contlnued) Key Management Personnel- Remuneratlon Self Help Services Ltd considers ils key management personnel lo be Iruslees and senior leadership of the group. Full costs are borne by The Big Lrfe Company Limited and disclosed in those accounts. The costs of the charity's key management personnel relating to Self Help Services Ltd are paid for as parl of an overall service level agreement with The Big Life Company Limited that is annually agreed by Self Help Sorvices Lld Iruslees. Remuneration of the senior leadership within the group is set by the group's Audit & Remuneration Committee based on benchmarking against comparable external organisalions. 2 Objectlves of thg charlty The charity's object and principal activity is lo promote tho relief and rehabililalion of persons affected by mental ill health by provision of self-help inilialives. 3 Statement of public beneflt The Trustees have given due consideration lo Charity Commission published guidance on the operation of the public benefit requirement. Full details of the public benefit provided by the charity are delalled in the revlew of activities in section 4. 4 Revlew of activltles and future development Self Help Services Ltd ISHS) is a user led mental health charity delivering primary mental health and self-help Inilialives, including one lo one therapy, self-help groups and slruclured training courses. SHS is one of the largest independent providers of NHS Primary mental health services in the North of England. SHS delivers one to one oognilive behavloijral therapy, counselling and e-therapy services and a range of workshops and peer support groups for NHS Manchester, Stockport. Salford, Trafford, Eastern Cheshire, and Heywood, Middleton and Rochdale CCGS. In addition, SHS is lead partner for the innovative Living Life Well project in Tameside and Glossop. Thls project is one of four pilot projects across the UK aimed al developing an inlegraled approach lo working with people who have complex and enduring mental health needs. Our work this year was significantly dlsrupled by the Covid Pandemlc which makes 8 year-on-year comparison of activity difficult given the required change in modes of delivery. Contract income was maintained, and all services moved online. Only critical appointments were offered face lo face when il was deemed safe lo do so. The disruption lo GP services impacted on the number of referrals lo the services, particularfy during the first lockdown. This resulted in a significant reduction in the numbers of people we worked with. During the year SHS had 7 volunteers (compared lo 115 in 2020) and only 655 people allended drop in groups compared lo 14,000 allendances th8 previous year. The IAPT Ilmproving Access lo Psychological Therapies) services delivered inlervenlions lo 19.199 clients12020'. 26,354} of which e-therapy accounted for 79812020.. 2,096). Peer support groups were also affected by the pandemic and were very much missed by regular parlicipanls. As a response we sel up alternatives such as Facebook groups and re51arled the traditional groups as soon as possible. The Covid pandemic has sharply highlighted the on-going need for mental health services. In Tameside and Glossop, we have worked with worked with commissioners to provide a helpline for people struggling with a range of issues related lo the Coronavirus pandemic.
Self Help Services Ltd Dlrectors. and trustees report for the year ended 31 March 2021 (contlnued) 5 Principal risks and uncertaintigs risk management process is in place whereby risks are idenllfied and profiled against likelihood and onsequence, with actions identified. Each risk is assigned lo a member of the Senior Management team. By far the biggest risk this year was the Coronavirus. This impacted our ability lo deliver services safely for our staff and clients as well as our financial position. A Coronavirus Core Group oversaw the management of Health & Safety risk assessments and miligalions,. advised staff and managers., and ensured clear communication. The group were able lo delay planned investments and successfully secured grants and accessed governmenl support to manage the financial risks. Al an operational level, services provided by the Group are subject to legislative and qualily standards, Including CHAS Ilhe Health and Safely Quality Slandardl. ISO 9001 and 14001. The Group also retained ils Best Companies 2 star accredilalion, lafler narrowly missing out on the 3 star award} which evidences outstanding levels of staff engagement. The Group was placed 64th in the UK'S 'Besl Large Companies lo Work For, listing 2020-21. Failure lo maintain these standards impacts on the Group's ability lo relain and win conlracls, therefore services are constantly reviewed and audited, and appropriate actlon taken to ensure targets are mel and exceeded 6 Related partles The charity forms part of the "Blg Lffe Group" of soclal enterprises and charities. This Includes The Big Life Company Llmlted, a not for profil dislribuling company limited by guarantee, of which one of the company's directors. F Selvan. is the sole guarantor. The group also includes Big Life Cenlres. Big Issue North Trust Ltd, and Big Life Schools {fomierly Longsighl Community Primary School). Blg Llfe Centres is an independent charity whlch offers opportunities lo people who have had a raw deal in life to change their lives for the beller. Big Issue North Trust Ltd Is an independent charity within the Big Life Group and provides services lo vendors of The Big Iss(Je In the North magazine.. including assistance with access to health care services, accommodallon and addiction servlces. Big Life Schools is a 2 school Mulll Academy Trust. 7 Flnanelal Revlew In the ye8r income lotalled £9,937.824 {2020 £8,672,444) and expenditure lolalled £9,837,440 12020 £8,631,585). Al the year-end total funds amounted to £839,73412020 - £739,350) made up of reslricled funds total £223,03012020- £213.5941 and unrestricted funds lolal £616.70412020 - £525,756). 8 Key perfomiance Indlcators Targets are sel and are monitored during the year, and their progress included wlthln the Board Reports. They are categorised under three objectives.. To work with more people and places and create opportunities and inspire change To do good business with our social mission al the heart of all that we do To have an organisallon that enable8 us lo work in the Big Life Way
Self Help Services Ltd Dlrectors. and trustees report for the year endèd 31 March 2021 (contlnued) 9 Reserves policy and golng concern Al the year end the Reserves Policy is reviewed for all companies In the Group. The alm of Reserves is lo: Reduce the risks lo service delivery and operations should income levels fall for a period. Allow entry into new projects and inllialives that require investment, be paid in arrears or that may not be profitable in the early periods. Ensure that, should a contract end, funds are available lo allow redeployment of staff. Reserve Levol The current tsrgel lev81 of reserves is £1.3m and the actual level of free reserves al 31 March 2021 was £617k 12020- £524k). The current 5 year Business Plan 2020-25 has set the achievement of target reserves over the review period as a key performance indicator and annual budgets wlll be sel so as lo achieve target reserves over the 5 year period. The direGIoTS aro of the vlew that all companies in the Group are a going concern. 10 Futurg dovelopments The Big Life Group is in the business of changing lives and we fight Inequality by working with people and places lo create opporlunilies and inspire change. All our services work with people lo support areas of their life and help remove obstacles which are barriers to individuals in changing their life for the beller. We help people see the skills and support they already have so that they can build on il and reach their full polenlial. Our work is done in the Big Life Way and is underpinned by five principle5'. We work with peoplo on all areas of Iheir lives and build on their sklllg and potential in everyone and value their life experience. We strive lo provide a first Class service which develops a person's resilience and is led by them and responds lo their priorities. We never give In and Gelebrate a person's achievement as we understand that everyone has the capacity for change. We tread new ground and learn from feedback and innovate lo respond lo new challenges. We work in partnership wllh people and places to achieve more together than we can achieve alone.
Self Help Services Ltd Dlrectors, and trustg9s rgport for the year ended 31 March 2021 (contlnuedj The Group's Business Plan 2020-25 has identified three key work priorities over the next five years which include 111 To work with more people and places lo create opportunities and inspire change.. To work with more people to support them in all areas of their life. To have volunteer opporlunilies in every service, To increase the opportunities for people lo engage with our services through the use of technology. such as online chats, video conferencing and virtual reality. To develop place-based plans for every area we work in, and develop partnerships and inlegraled working. 12) We will be a 'good' business with our social mission al the heart of all that we do.. To grow in our existing geographies lo diversify our offer, and move into new areas where there is an opportunity lo develop significant roots lo anchor ourselves in a community. To increase feedback lo continually improve the qu81ily of what we do. To invest in our assets and technology and ensure we maximise efficiency and the quality of our data lo drive servico improvement. To reduce our carbon footprint and Implement agile working. To ensure we have an appropriate legal struoture that works for us and the people we work with. 13} We will have an organisation that enables u$ lo work in the Big Lrfe Way: To have management Structu$, IT systems and change pmcesses that facilitate staff and service5 working together. To deliver our workforce strategy, ensuring we have dSverse, trained and happy staff, as evidenced by achievement of Best Companies 3-Slar accredilalion. To have trained Mulli-modalily Praclilioners in every service and ensure all staff wlll be trained in strengths based approaches. To develop tools for people lo have control of their own stories and data. To ensure Service user engagement shapes our services To ensure all our services are informed by research and ev21uation, and lo measure the impact of our work. 11 Provision of information to auditor Each of the persons who are Directors at the lime when this Directors, and Trustees, Report is approved ha5 confirmed Ihal.. there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the company's auditor is unaware, and the tr(Jstees, havlng made enqulrles of fellow directors and the company's auditor that they ought lo have individually taken, have each taken all steps that helshe is obliged lo lake as a director in order lo make themselves aware of any relevant audit Information and lo establish that the auditor is aware of Ih8t information. The Statutory Auditor, Beever and Strulhers, will be proposed for reappoinlmenl in accordance with section 485 oflhe Companies Act 2006.
Self Help Services Ltd Dlre¢tors' and trustggs report for the year ended 31 March 2021 {continued) 12 Basis of preparation This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. As such, the Company is exempt from preparlng a Strategic report. This Annual Report is signed by the Chair on behalf of the Board of Trustees. The Trustees also approve the Diroclors. and Trustees. report which is contained within this report, in their capacity as Company Directors. F Selvan Trustee Dale 15 November 2021
Self Help Services Ltd Statement of trustees. responslbllltles The Trustees (who are also directors of Self Help Services Ltd for the purposes of company lawl are responsible for preparlng the Trustees, Annual report and the financial statements in accordance with applicable law and United Klngdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel. Company law requires the Trustees lo prepare linancial statements for each financial year which give a true and falr view of the slate of affairs of the charity and of the incoming resources and application of resources. including the income and expenditure, of the charity for that period. In preparing these financial slalemenls, the Trustees are required to.. select suitable accounting policles and then apply them Gonsislenlly,. observe the methods and principles in the Charities SORP 2019 {FRS 1021., make judgements and awounting estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the charity will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps fof the prevention and detection of fraud and other Irregularities. Financial slalemenls are published on the charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from legislation In other jurisdictions. The maintenance and integrity of the charity's website is the responsibility of the Iruslees. The trustees, responsibility also extends lo tho ongoing integrity of the finanGial statements contained Ihereln. F Selvan Trustee Dale 15 November 2021
Self Help Services Ltd Indgpendent auditorf8 report INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SELF HELP SERVICES LTD Opinlon We have audited the financial slalemenls of Self Help Services Lld'the charitable company" for the year eniled 31 March 2021 which comprise the Statement of Financial Activities (combining income and expenditure account), the Balance Sheet and the notes to the financial slalemenls. including a summary of significant accounting policies in note 1. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 °The Financial Reporting Standard applicable in the UK and Republic of Ireland. (United Kingdom Generally Accepted Ac¢ounling Pracli¢el. In our opinion, the flnancial stalomenls.. give a true and fair view of the stale of the charitable company's affairs as at 31 March 2021 and of its incoming resources and appllcalion of resources for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted A¢Gounling PracliGe', and have been prepared in accordance with the requlremenls of the Companies Act 2006. Basis for oplnlon We conducted our audit In accordance with International Standards on Auditing IUKI IISAS IUK)} and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial slalements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard. and we havo fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is suffi¢ienl and appropriate lo provide a basis for our opinion. Concluslons relating to golng concern In auditing the financial slalemenls, we have concluded that the trustees, use of the going concern basls of accounting In the preparation of the financial slalemenls 15 appropriate. Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively, may cast significant doubl on the charitable company's ability lo continue as a going Concern for a period of al least twelve months from when the financial slalemenls are aulhorised for issue. Our responsibilities and the responsibilities of the trustees with respect lo golng concern are described in the relevant sections of this report. Other Information The other information comprlses the information included in the annual report, other than the flnancial statements and our auditor's report Ihereon. The trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the other information. Our opinion on the financial statements does not cover the other information and. except lo the exlenl otherwise explicitly slated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements our responsibility is lo read the other information and, in doing so, Consider whether the other information is materially inconsislenl with the financial slalements or our knowledge obtained in the audit or otherwise appears lo be materially misslaled. If we identify such material Inconsistencies or apparent material misslaloments, we are required lo determine whether there is a material misslalemenl in the financial slalemenls or a material misslalemenl of the other information. If, based on the work we have performed, we conclude that there is a material misstalemenl of this other information, we are required lo report that fact. We have nothing to report in this regard.
Self Help Services Ltd Independent audltorfs report INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SELF HELP SERVICES LTD Oplnlons on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Iruslees, report, which includes the directors. report prepared for the purposes of company law, for the financlal yeai forwhich the finan¢ial slalemenls are prepared is consislenl wllh the finan¢ial statements,. and the directors, report included within the trustees, report has been prepared in accordance wllh appll¢able legal requlremenls. Matters on which we are required to report by exceptSon In the light of the knowledge and understanding of the charitable company 2nd ils environment obtained in the course of the audit. we have not identified material misstalemenls in the d1CtOrS, report included within the trustees, report. Wo have nothing lo report in respect of the following mallers in relation lo which Companies Act 2006 requires us lo report to you if, in our opinion.. adequate accounting records have not been kept, or relurns adequate for our audit have not been received from branches not visited by us,. or the financial statements are not in agreement with the accounting records and returns., or certain disclosures of trustees, MUneration specified by law are not made., or we have not received all the information and explanations we require for our audit., or the trustees were not enlilled to prepare the financial slalemenls in accordan with the small companies, regime and take advantage of the small companies, exemptions in preparing the Iruslees, report and from the requirement lo prepare a strategic report. Responslbllltles of dlrectors As explained more fully in the Slalemenl of Trustees, Responsibilities sel out on page 8, the Iru81ees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view, and for such internal control as the Iruslees determine is necessary lo enable the preparation of financial statements that are free from material misslalement. whether due lo fraud or error. In preparing the frnancial stalemenls. the Iruslees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable. mallers related lo going concern and using the going concern basis of accounting unless the Iruslees either intend lo liquidate the charitable company or to cease operations. or have no realistic allernalive bul to do so. Auditor's responsibilities for the audit of tho financial statement8 Our objectives are lo obtain reasonable assurance about whether the financial stslemenls as a whole are free from material misslalemenl, whether due lo fraud or error. and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delecl a material misstalemenl when il exists. Misslalemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial stalemenl5. 10
Self Help Services Ltd Indgpendent auditor's report INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF SELF HELP SERVICES LTD Auditor's responsibilities for the audit of the flnancial statements {contlnued) Irregularlties, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to delecl material misslalemenls in respect of irregularities, including fraud. The specific procedLJres for this engagement and the extent to which these are capable of delecling irregularities, including fraud is detailed below.. Our approach to idenllfying and assessing the risks of material misslalemenl in respect of irregularllles, including fraud and non-compliance with laws and regulations. was as follows.. the engagement partner ensured that the engagement team Golleclively had the appropriate competen, capabilities and skills lo idenlfy or recognise non-compliance with applicable laws and regulations. we identified the laws and regulations applicable lo the charitable company IhroLJgh discussions with Iruslees and olhor management, and from our knowledge and experience of the charity sector. we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the Companies Act 2006, the Charities Act 2011, taxation legislallon, data protection, anli-bribery, employment, environmental and health and safely legislation. we assessed the exlenl of compliance with the laws and regulations identified above through maklng enquiries of management and inspecting legal correspondence. identified laws and regulations were communicated within the audit team regularly and the team remalned alert lo instances of non-compliance throughout the audit. We assessed the susceplibilily ofthe charitable company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by.. making enqulrles of management as lo where they considered there was susceplibilily lo fraud, their knowledge of actual, suspected and alleged fraud. considering the internal controls in place lo millgale risks of fraud and non-Gompliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we.. performed analytical procedures on income and salaries lo identify any unusual or unexpe¢led relationships. lesled journal enlrles to identify unusual Iransaclions. assessed whether judgements and assumptions made in determining the accounting estimates sel out in note 1 wore indicative of potential bias. investigated the rationale behind significant or unusual Iransaclions. There are inherent Ilmilalions in our audit procedure8 described above. The more removed that laws and regulations are from financial Iransaclions. the less likely 11 is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations lo enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due lo fraud can be harder lo delecl than those Ihal arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al.. www.frc.org.uklaudilorsresponsibililies. This description form5 part of our auditor's report. 11
Self Help Services Ltd Independent audltor's report INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SELF HELP SERVICES LTD Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Parl 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the charitable company's members those matters we are required lo stale to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the chari18ble company's members as a body for our audit work, for this report, or for the opinions we have formed. Sue HulGhinson FCCA (Senior Slalulory Audltorl For and on behalf of Beever and Strulhers Statutory Auditor St George's House 2151219 Chester Road Manchester M15 4JE Dale.. 20 December 2021 12
Self Help Services Ltd Statemont of flnanclal activltles {Comblnlng income and expenditure account) fortho year ended 31 March 2021 Restricted funds Unrestricted funds Total 2021 Total 2020 Note Income and gndowments from: Donations and legacies Charitable activities Investments 4,290 9,715.344 10.590 4.290 9,922.944 10.590 5,601 8,660,905 5.938 207,600 Total inGome 207,600 9,730,224 9,937,824 8,672,444 Expgndlture on: Charitable activities 4.5,6 198.164 9,639.276 9.837,440 8,631.585 Total expendlturè 198.164 9.639,276 9,837,440 8.631,585 Net income and movgmgnt In funds 9.436 90,948 100,384 40,859 Balance brought forward at 1 Aprll 2020 213,594 525,756 739,350 698,491 Balance carrigd foNRrd at 31 March 2021 223,030 616,704 839,734 739,350 The slalemenl of financial activities includes all galns and losses recognised in the year. All amounts relate lo conllnulng aclivilies. The notes on pages 15 to 26 form part of these financial stalemenls. 13
Self Help Services Ltd Balance Sheet at 31 March 2021 Company number 06036050 Notè 2021 2021 2020 2020 Flxed assets Tangible assets 10 105 1.371 Current assets Debtors Cash al bank and in hand 661,252 1.011,790 1,182,833 732,393 1,673,042 1,915,226 Creditors: amounts falling due wlthin one year 12 (833,413) {1,177,247) Nèt currgnt assgts 839,629 737,979 Total not as$gts 14, 15 839.734 739,350 ThB funds of the charity: Reslricled income funds Unrestricted funds 15 15 223.030 616.704 213,594 525,756 Total funds 839,734 739,350 These accounts are prepared in accordance with the speGial provisions of Part 15 of the Companies Act relating 10 small companies and conslilule the annual accounts required by the Companies Act 2006 and are for Girculation lo members of the company. The financial slalemenls on pages 13 10 26 were approved and aulhorised for issue by the board on 15th November 2021 and are signed on ils behalf by.. F Selvan Trustee, approved and aulhorised on behalf of the board Iruslees Dale.. 15 November 2021 The notes on pages 1510 26 form pail of these financlal stalemenls. 14
Self Help Services Ltd Note¥ forming part of the flnanclal statements forthe year gnded 31 March 2021 Accounting pollcle8 Ggneral Informatlon Self Help Services Ltd Is 8 private company, Ilmiled by guarantee. incorporated in England and Wales under the Companies A¢1 2006 and Charities Act 2011. The addrtsss of the reglslered office Is provided in Legal and Adminislralive Infomialion. Details of the charity's operations are provided in the Directors, and Trustees. Report. Accountlng Policles The principal accounting policies adopted, judgements and key sources of eslimalion uncerlainty in the preparallon of the financial statements are as follows.. la) Basis of preparatlon The financial statements have been prepared in accordance with Accounllng and Reportlng by Charitles: Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance wllh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffeclive 1 January 20191- (Charities SORP {FRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102), the Companies Act 2006 and the Charities Act 2011. Self Help Services Ltd meets the definillon of a public benefit enlily under FRS 102. Assets and liabllities are initially recognised al their historic cost or transaction value. The financial slalemenls are prepared in sterling which is the functional currency of the charity. The financial statements have been preparod on a going concern basis which assumes an ability to continue operating for the foreseeable future. There are no material uncertainties about the charity's ability lo continue as a going concern and the Trustees consider it appropriate lo continue to prepare the financial slalemenls on a going concern basis. Vvhilsl COVID-19 has had a malor impact on operational activity and service delivery is not expected lo have a significant impact financially in terms of going concern. Reserves are currently below largel and achlevement of the largel is a key performance indicator in the current 5 year Business Plan 2020-25. {bl Legal status of the Charlty The charity 15 a company limited by guarantee and has no share capital. In the event of the charity being wound LJP, the liability in respect of Ihe guarantee is limited to £10 per member of the charlty. (c) Incoming resources Voluntary income is received by way of donations and gifts and is inciuded in full in the Slalemenl of Financial Activities when receivable. Grants, including grants for the purchase of fixed assets, are recognised in full in the Slalement of Financial Activities in the year in which they are receivable. Services and recharges income comprises revenue recognised in respect of services supplied during the year. Incoming resources from investments is recognised when receivable. Id) Rgsources expended and cost allocatlon Resources expended are recognised in the period in whlch they are incurred. Resources expended are allocated lo the particular activity where the cost relates directly lo that aclivily. Certain other costs, which are allribulable to more than one aclivily, are apportioned acr05S the cost categories on the basis of an estimate of the proportion of lime spent by staff on those aclivilies. 15
Self Help Services Ltd Notes formlng part of the flnanclal statements for the ygar gnded 31 March 2021 Costs allocated to charitable a¢tivilies are the costs associated with achieving the charity's main objectives. Governance costs represent expenditure related lo the governance of the charity. to allow it lo operate and lo generate information for public accounlabilily. (el Fund accountlng Unreslricled funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. Reslricled funds are lo be used for specbfic purposes as laid down by the donor. Expenditure which meets these criteria is charged lo the fund, together with a fair allocation of management and support costs. In Penslons Self Help Services Ltd is a member of the Big Life Group's defined contribution pension scheme and the pension charge represents the amounts payable by the charity lo the fund In respect of the year. Self Help Services Ltd is also a member of the National Health Service def*ned benefit pension scheme for all eligible employees. {g) Corporatlon taxatlon The charity is exempt from lax on income and gains under Section 202 of the Corporation Act 2010 10 the exlenl that these are applied lo ils charitable objects. (h) Tanglble fixed assèts Items of equlpmenl are capllalised where the purchaso price exceeds £2,000. Depreciation for office equipment is provided so as to write off the cost on a slraight-line basis over their e¥pecled useful lrfe {3-S years). {11 Debtors Trade and other debtors are recognised at the selllemenl amount due after any trade discount offered. Prepayments are valued al the amount prepaid after taking account of any trade discounts due. U) Cash at bank and In hand Cash al barik and cash in hand includes cash and short term highly liquid investments th a short malurily of three months or less from the dale of acquisition or opening of the deposit or similar account. Ik) Creditors and provislons Crecsilors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third party and the amount due lo settle the obligation can be measured or eslimaled reliably. Creditors and provlsions are normally recognised al their selllement amount after allowing for any trade discounts due. 11) Flnancial instruments The charity has financial assets and financlal liabilities of a kind that quallfy as basicfinancial inslrumenls. Basic financial instruments are initially recognised al transaction value and subsequenuy measured al their settlement value. 16
Self Help Services Ltd Notes formlng part of the flnanGial statements for the year ended 31 MarGh 2021 {m} Leases Rentals payable under operating leases are charged lo the profil and loss account on a straighl-line basis over the lease term. Any premiums received al the inception of the lease are recognised on a straight- line basis over the lrfe of the lease. (n) Judgèmgnts In preparing these financial slalemenls. the directors have made the following judgements.. Determine whether leases entered into by the charlly either as a lessor or a lessee are oporating or lease or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease-by-lease basis. Other key sources of eslimalion uncertainly.. Tangible fi'xed assets (see note 10} - Tangible fixed assets are depreciated over Ihoir useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such 88 technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values. 17
Self Help Services Ltd Notes formlng part of the financial statements for the year ended 31 Mar¢h 20201 (contlnued) 2 In¢omB from charitable activities Reslricled Unreslricled funds funds Total funds 2021 Reslricled funds Unreslricled Total funds funds 2020 Contract Services Trainee income for services Other 207,600 9,329,727 9,537,327 216,830 8,192,768 8,409,598 314,951 314.951 189,702 189,702 70,666 70.666 61,605 61.605 207,600 9,715,344 9,922,944 216,830 ,444,075 8,660.905 Income from charitable activities includes income from government grants, which comprises performance related grants made by local authorities lo fund the activities. Unrestrleted Investment Income Unrestrlcted Funds 2021 Unreytficted Funds 2020 Bank interest Inlercompany interest 1.032 9.558 546 5,392 10,590 5,938 4 Expendlture on charltable actlvltles Contract servlces Govemance 2021 2020 Staff costs General runnlng costs Software licences Room hire Mlnor equipment Recharges from group companies Depreciation Governance costs.. audit fees 6,150,410 2,363,414 93,114 86,679 74.389 1,056.844 1.266 6,150,410 2,363,414 93,114 86,679 74,389 1,056,844 1,266 11,324 5,178,891 2,210,339 91,848 116,673 64,156 961,819 1,265 6,594 11,324 9,826,116 11,324 9,837.440 8,631,585 Reslricled Unreslricled 198,164 9,627,952 198.164 9.639.276 158,546 8,473,039 11,324 9,826.116 11.324 9.837,440 8,631,585 Recharges from group companies relate lo Finance, HR , Payroll and other central support servlces provided by Big Life Group. 18
Self Help Services Ltd Notgs formlng part of the flnanclal statoments for the year ended 31 March 2021 (continued) Total resourcès gxpended Staff costs Other Costs 2021 Total 2020 Total Servlces and projects Governance costs.. audit fees 6,150,410 3.675,706 11,324 9,826,116 11,324 8,624,991 6,594 6.150,410 3,687,030 9.837,440 8,631,585 Summary analysls of oxpendlture and relatèd income Income Expenditure Net Voluntary Contract servlce$ Trainee income for seryices Other Interest Governance 4.290 9,537.327 314.951 70.666 10,590 4,290 {288,7891 314,951 70,666 10,590 {11,324} 9,826,116 11.324 9.937.824 9,837,440 100,384 Net inGomg Net income for the year Is slated after charging.. 2021 2020 Rentals under operallng leases- land and buildings Rentals under operating leases- office equipment Auditor's remunoration Depreciation 76,827 5,310 11,324 32,307 6.594 19
Self Help Services Ltd Notes formlng part of the financial statements for the year ended 31 March 2021 (contlnued) Analysls of staff costs and the cost of kèy management personnel 2021 2020 Staff costs.. Salaries Social security costs Pension costs (see note 19) 5,487.423 413.171 249.816 4,629,563 333,268 216,060 6.150,410 5,178,891 The average full lime equivalent number of employees {based on 35 hours a weekl and analysed by function was.. Number Number Services and projects 189 161 The average monthly headcounl wa5 226 slaff12020'. 210 staff) No employee received emoluments of more than £60.000 In the current or prior year. Key management personnel of the charity are the Trustees and senior leadership of the group. Costs are borne by the parent company, The Big Life Company Limited and are not recharged lo Self Help Services Ltd. The lolal employee benefits paid lo key management personnel by The Big Life Company Limited was £409,631, comprised of salary of £352,000, pension oonlribulions of £16.250 and employers national insurance contributions of £41,381 {2020'. £390.827, comprised of salary of £338,000, pension contributions of £15,500 and employers national insurance conlrlbulions of £37,327). The salary of the Chief Execulivo and Accounting Officer, a Trustee, is paid by The Big Life Company Limited. Employee benefits of £106.148, comprised of salary of £90,000, pension contributions of £4,250 and employers national insurance contributions of £11,898 {2020'. £99.099 comprised of salary of £85,000, pension contributions of £4,250 and employers national insurance contributions of £g,849} was paid by The Big Life Company Limited during the year. Trustees. remuneration and expenses During the year remuneration of £8,00012020'. £8,000) was paid lo E Robinson, a Iruslee, by The Big Llfe Company Limited for her role as chair of The Blg Life Company Limited. Costs are borne by the parent company, The Big Lrfe Company Limited and are not recharged lo Self Help Services Ltd. No other Iruslee recoived remuneration from the charity or a related entity during the year12020.' £nll} other than as disclosed in note 8. No reimbursement of expenses has been made lo trustees during the year {2020-. £nil). 20
Self Help Services Ltd Notes formlng part of the finan¢lal statements for the year endod 31 March 2020 (conllnued) 10 Tangible fixed assets Offlce *qulpment Total Cost Al 1 Aprll 2020 Additions 5,062 5,062 Al 31 March 2021 5.062 5,062 Depreciation At 1 April 2020 Charge for the year 3,691 1,266 3,691 1,266 Al 31 March 2020 4,957 4.957 Nel book value Al 31 March 2021 105 105 Al 31 March 2020 1,371 1.371 11 Debtors 2021 2020 Trade debtors Amounts owed by group undertaklngs Prepayments Other debtors 477,899 2,015 89,297 92,041 511,103 558,817 91,682 21,231 661,252 1,182,833 All debtors fall due within one year. Amounts owed by group undertaklngs are unsecured and repayable on demand. 21
Self Help Services Ltd Notes formlng part of the financlal statements for the year ended 31 March 2021 (contlnued) 12 Crgditors 2021 2020 Trade creditors Amounts owed lo group undertakings Accruals Other taxation and soclal security Deferred income (note 131 External recharges 231,857 50,993 137,788 1,922 399,926 10,927 377,513 20,597 99,894 2,872 654,984 21,387 833,413 1,177,247 All creditors fall due within one year. Amounts owed lo group undertakings are unsecured, Interest free and repayable on demand. 13 Deferred Incomg Deferred income represents service5 and recharge Income received in advan Balance al 1 April 2020 Amounts received and deferred in the year Amounts released lo incoming resources In the year 654,984 211,727 {466,7851 Balance at 31 March 2021 399,926 Of the £399,926 of deferred income. £1,440 is from the Big Lollery,. £30.000 is from East Cheshire CCG,. £292,293 is from Heywood, Middleton & Rochdale CCG,. £13,464 is for trainee PWP'S., £26,041 is from Greater Manchester Mental Health., £36,689 is from NHS Tameside & Glossop CCG. 14 Analysis of net assets between funds Restrlcted Unrestrlcted Total Fixed Assets Nel Current Assets 105 616,599 105 839.629 223,030 Net Assets 223,030 616,704 839,734 22
Self Help Services Ltd Notes formlng part of the flnanclal statements for the year ended 31 March 2021 (contlnued) 15 Movomgnt In fundg Balance at 1 April 2020 Balance At 31 March 2021 Incoming resources Outgoing resources Restrlcted funds Salford E-therapy Trafford E-therapy Peer Support PD Service 45,610 121,776 14,074 32,134 68,400 139,200 177,1311 {121,033) 36.879 139.943 14,074 32.134 213,594 207,600 Unrestrictgd funds General funds 1198,1641 223,030 525,756 9,730,224 19,639.276) 616,704 Total funds 739,350 9,937,824 {9,837.440) 839,734 The reslricled funds relate to 4 contracts.. Salford E-lherapy, Trafford E-lherapy, Peer Support and PD Service. General Reserves amounted lo £616,704 (2020 - £525,756). 16 Rglated party transactlons In accordance with FRS 102, the charity discloses related party transactions that were recognised in the Slalemenl of Financial Aclivilies. Remuneration of key management personnel is disclosed in note 8. Trustees, remuneration and expenses are disclosed In note 9. The charity is charged for direct salary costs, finance, HR, payroll and other central support services provlded by The Big Life Company Limited. Salary costs are recharged based on staff time and other costs are recharged based on eslimaled income. As detailed in Nole 3 the charity charged The Big Life Company Limited inler-company interest of £9,55812020'. £5,392). Relaleé party transactions with other group entitles during the year with were as follows: Amounts charged to Amounts charggd by group entities group entitigs 2021 2020 2021 2020 The Big Life Company Limited Big Life Cenlres Limited Blg Issue North Trust Ltd Big Life Schools 9,558 5.392 7.207,254 6.140,710 5,141 9.959 9,558 5.392 7,212.395 6,150,669 23
Self Help Services Ltd Notes formlng part of thg financlal statemènts for the year ended 31 March 2021 (contlnued) The following amounts were owed byllo group entities the year-end: Amounts owed by group entitles 2021 2020 Amounts owed to group entities 2021 2020 The Big Life Company Limited Big Lrfe Cenlres Big Issue North Trust Ltd Big Life Schools 2,015 377,516 44.754 6,239 16,021 2.902 1,674 2.015 377,516 50.993 20,597 There were no other related party transactions during the year {2020'. none). 17 Ultlmate parènt undertaking and controlling party The ultimate parent Gompany and GonlTolling party is The Big Llfe Company Limited, a company Ilmiled by guarantee incorporated in England and Wales. The parent undertaking of the smallest and largest group for which consolidated accounts are prepared is The Big Life Company Limited. Consoliéated accounts are available from Companies House, Crown Way, Cardiff, CF14 3UZ. The mission of The Big Life Company Limited is to create opporlunilies for the people who have the least to change their lives. Two of the current directors of Self Help Services Ltd are also directors of The Big Life Company Limited. Operational and strategic oversight of Self Help Services Ltd is exercised by The Big Life Company Limited. 24
Self Help Services Ltd Notes forming part of the flnan¢ial statemènts for the year ended 31 March 2021 (contlnued) 18 Commltmonts Operating lease commltments The charity had total future minimum commitments under non-cancellable operating leases as set out below.. 2021 2020 Operating lease commitments whlch are owed.. Land and bulldlngs Not later than one year Later than one year and not later than five years 61,951 43,932 51,022 51,702 105,883 102,724 OffSce equlpmgnt Not later than one year Later than one year and not later than five years 5,310 10,619 15,929 19 Penslons Self Help Services Ltd operates iwo penslon schemes.. Self Help ServK8s Ltd Pension Fund This is a defined contribution scheme available lo all employees. 2 National Health Service PonSn Fund. Past and present employees are covered by the provisions of an NHS Penslon Scheme. Details of Ihe benefits payable and rules of the Scheme can be found on the NHS Pensions website al www.nhsbsa.nhs.uklpensions. It is an unfunded defined benefit scheme that covers NHS employers, GP practices and other bodies, allowed under the direction of the Secretary of Slate for Health and Soclal Care in England and Wales. 11 is not designed lo be run in a way that would enable NHS bodies lo identify their share of the underlying scheme assets and liabilities. Therefore, the scheme is accounted for as if il were a defined contribution scheme.. the cosl lo the NHS body of parlioipaling in the scheme Is taken as equal lo the contribullons payable lo that scheme for the accounting period. In order that the defined benefit obllgalions recognlsed in the flnancial slalemenls do not differ materially from those that would be determined al the reporting dale by a formal actuarial valuation, the FReM require5 that "the period between formal valuations shall be four years, with approxlmale assessments in intervening years" 25
Self Help Services Ltd Notes fomiing part of the flnancial statements for the ygar gnded 31 March 2021 (contlnued) 19 Penslons (contlnuedl An outline of these follows.. a) Accounting valuallon A valuation of scheme Ilabilily is carried out annually by the scheme actuary Icurrenlly the Government Actuary's Department) as al the end of the reporting period. This ulilises an actuarial assessment for the previoLts accounting period in conjunction with updated membership and financial data for the current reporting period, and is accepted as providing suitably robust figures for financial reporting purposes. The valuation of the scheme liability as at 31 March 2021, is based on valuation data as 31 March 2020, updated 10 31 March 2021 with summary global member and accounting data. In undertaking this actuarial assessment, the methodology prescribed in IAS 19. relevant FReM inleTprelalions, and the discount rale prescribed by HM Treasury have also been used. The valuation methodology prescribed in IAS 19 is considered lo be broadly aligned with that of FRS 102 under UK GAAP which are the accounting standards applicable lo Self Help Services. The lalesl assessment of the liabilllles of the scheme is contained in the report of the scheme actuary, which forms part of the annual NHS Pension Scheme (England and Wales) Accounts. These accounts can be viewed on the NHS Pensions webslle and are published annually. Copies can also be obtained from The Slalionery Office. b) Full actuarial (funding) valuation The purpose of this valuation is lo assess the level of liability in respect of the benefits due under the schemos {laking into account recent demographic experience}. and lo recommend contribution rates payable by employees and employers. The lalesl actuarial valuation undertaken for the NHS Pension Scheme was completed as at 31 March 2016. The results of this valuation set the employer contribution rale payable from 1 April 2019 10 20.60A. of pensionable pay. The 2016 funding valuation was also expected lo lesl the cost of the Scheme relative to the employer cost cap that was sel following the 2012 valuation. In January 2019. the Government announced a pause to the cost control element of the 2016 valuations, due lo the uncertainly around member benefits caused by the discrimination ruling relalin91o the Mccloud case. The Government subsequently announced in July 2020 that the pause had been lifted, and so the cost control element of the 2016 valuations could be Gompleled. The Government has sel out that the costs of remedy of the discrimination will be included in this process. HMT valuation directions will set out the technical detail of how the costs of remedy will be included in the valuation process. The Government has also confirmed that the Government Actuary is reviewing the cost control mechanism las was originally announced in 20181. The review will assess whether the cost control mechanisrll is working in Sine with original government objectives and reported to Government in April 2021. The findings of this review will not impact the 2016 valuations, with the aim for any changes lo the cost cap mechanism lo be made in lime for the completion of the 2020 8Ctuarl81 valuations. 26