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2021-03-31-accounts

Company Registration Number - 06340472 (England and Wales)

Charity Registration Number - 1123549

Tameside, Oldham and Glossop Mind (A Company Limited by Guarantee) Trustees' Report and Audited Financial Statements

31 March 2021

Tameside, Oldham and Glossop Mind

Report and accounts for the year ended 31 March 2021

Contents

Page
Charity information 1
Trustees' Annual Report 2
Independent Auditors' Report 8
Funds Statements:-
Statement of Financial Activities 11
Statement of Financial Activities - Prior Year statement 12
Statement of total recognised gains and losses 13
Movements in funds 14
Income and Expenditure account 15
Balance sheet 16
Cash flow statement 17
Notes to the accounts 19

Tameside, Oldham and Glossop Mind

Reference and Administrative Details for the Year Ended 31 March 2021

TRUSTEES

Cheryl Eastwood Matthew Robert Hall (resigned 5 July 2021) David Howard Hutton Robert Mercer Victoria Jane Murcott John Martin Pollitt Richard Umpleby Bilal Mirza (appointed 1 March 2021) Karen Beal (appointed 15 June 2021) Amanda Flynn (appointed 15 June 2021) Bandaba Dey (appointed 5 July 2021) Alice Jane Coren (appointed 5 July 2021)

COMPANY SECRETARY

COMPANY SECRETARY Jennifer Higson REGISTERED OFFICE 216-218 Katherine Street Ashton Under Lyne Lancashire OL6 7AS REGISTERED COMPANY NUMBER 06340472 (England and Wales) REGISTERED CHARITY NUMBER 1123549 AUDITORS Moss & Williamson Limited Chartered Accountants Registered Auditor Booth Street Chambers Ashton-under-Lyne Lancashire OL6 7LQ HR CONSULTANTS Ellis Whittam Limited Wood House Church Lane Aldford Chester CH3 6JD BANKS The Co-Operative Bank Limited P.O. Box 101 Balloon Street Manchester M60 4EP

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Tameside, Oldham and Glossop Mind

Trustees' Report for the Year Ended 31 March 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The purpose of the charity is to promote wellbeing, social inclusion, and recovery through a variety of activities. This includes early intervention and prevention mental health services, vocational and therapeutic courses and community engagement. We also provide early intervention and talking therapies for people who are experiencing mental and emotional crisis.

This year we experienced the additional challenges created by the global COVID 19 pandemic. Our staff and volunteers responded by being flexible and agile, and through their hard work we have been able to continue to provide services with a minimal level of disruption. At the start of the year, we continued to provide support by moving our services to be available via the phone or online. We worked in partnership to deliver wellbeing home activities to people and supported them to do this virtually. This allowed us space and time to change the workplace environment to make it COVID secure.

We quickly established that while phone and online support suited many people, it wasn’t an option for others, particularly our children and young people where there was a lack of private space. From June 2020 our workers started to return to our wellbeing centres providing face to face services to people who couldn’t engage virtually. As many other primary care support had stopped face to face services, we saw an increase in demand for support. This was both in numbers and complexity. Therefore, we started to run more crisis support and provided out of hours listening spaces and we saw an increase in all our other services.

We saw an increase in short term funding to provide additional support for people during COVID between April 2020 and March 2021, and as a result were able to secure £307,000 to enhance existing services as a response to COVID.

We increased our work with communities that have experienced a bigger impact of the virus and general health inequalities. A BAME Community Link worker role was created in Oldham through the COVID crisis. The Link Worker provided a service to the BAME community affected or concerned by COVID, with bereavement support including safe funeral advice, support to carers, social distancing, and testing advice. Over 1000 BAME residents have benefited.

During the initial period of COVID lockdown, whilst our adult services saw significant increased referrals, referrals into 1-1 children and young people services dropped. As young people’s education, support networks and day to day lives shifted, we found the demand for family support and wellbeing check-ins increased but the requests for 1-1 interventions decreased. We found this was mostly due to children and young people wanting to be seen face to face. As staff gradually returned to office working, we saw increased referrals to 1-1 support, seeing a spike on the return to education in September/October 2020.

We have also saw the development of locality Education Mental Health Support Teams with national recognition that as children and young people returned to education settings, these teams would be integral in establishing a whole school approach to mental health and supporting children and young people emotionally during this transition.

Our objective during the year was to continue, and increase, the support we provide to meet a bigger demand during COVID. Overall, throughout the year we were able to do this be providing support to over 11,000 clients.

Significant activities

Wellbeing Centre and Information Service - Tameside and Glossop

Our Tameside wellbeing centre continued to provide an open access non-stigmatising environment for people within the local community to source information, advice and signposting for their mental health and wellbeing needs. The service includes a variety of wellbeing activities and groups such as, mindful walks and arts & crafts sessions. The centre continues to offer opportunities to members of our local community to volunteer and develop skills for increased inclusion or personal development. This is open to individuals aged 8 and above and families.

Adult IAPT Plus Service - Oldham

In partnership with Pennine Care we provided a wrap-around service to the NHS IAPT programme, focusing on community engagement, providing drop-ins and a guided self-help service in Oldham. This service has developed and enabled us to provide more IAPT Approved treatments such as Counselling for Depression (CFD) and recruitment of more trainee Psychological Wellbeing Practitioners providing SilverCloud Computerised Cognitive Behavioural Therapy (CCBT) and low-intensity CBT. We have increased our reach into BAME communities by targeted community engagement work and multi-lingual staff members.

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Tameside, Oldham and Glossop Mind

Trustees' Report for the Year Ended 31 March 2021

Oldham Safe Haven

The Safe Haven is a partnership between Pennine Care, Tameside Oldham & Glossop Mind and Positive Steps. It provides a space for individuals presenting at A&E who are in crisis but do not need to be admitted, giving support in the crisis, and putting support in place once the crisis has passed.

Peer support and Social Prescribing

In partnership with a number of other Voluntary Community Social Enterprises (VCSE) providers we have been able to continue to deliver our Buddy Project that is now known as Peer Support in Tameside, aiming to support people with long-term conditions and other emotional wellbeing or mental health issues to access support through a network of volunteers. In Oldham, as part of a consortium of VCSE providers we deliver a primary care support offer, enabling people to access services when they need to prevent deterioration to their mental health and wellbeing, such as connecting people to mental health and wellbeing support or IAPT services in Oldham.

Minds Matter and the Living Well Collaborative - Tameside and Glossop

We have provided a variety of therapeutic support services as part of the Minds Matter model in Tameside, in partnership with Big Life and Healthy Minds; the model which has been developed through a co-design process supports people living with mental health and wellbeing difficulties who might ordinarily struggle to access or engage with standard statutory mental health services. Our offer includes counselling for adults and coaching.

#Thrive Children's Hub - Rochdale

We have continued to deliver low-level emotional wellbeing services within the integrated partnership hub with Pennine Care NHS Foundation Trust, Link4Life and other VCSE partners. A new site has been established in Heywood to host the service providing additional capacity to see children and young people (CYP) and developing a multi-agency setting.

Take5 Children's Hub - Oldham

Funded by the Department of Health and Social Care with support from Oldham CCG, our Take5 Hub opened for face to face appointments in June 2020 once a COVID complaint environment was established. Support for CYP and families is provided Monday-Thursday evening, with plans to incorporate Saturday provision. The services offered at the hub will grow and evolve in collaboration with wider CAHMS (child and adolescent mental health services) partners, current services provide early intervention, prevention and counselling support. Hub staff and clients have actively engaged with Manchester Metropolitan University in an independent evaluation of the Community Hub Model. Co-design of the building with CYP aims to enhance the welcoming, comfortable environment, we are excited to see what CYP develop.

Alongside this core Hub funding, we were successful in applying for a COVID response grant from BBC Children in Need, enabling us to continue to provide open access counselling to CYP who need more intensive therapeutic support.

The Hive Children's Hub - Tameside

The Hive, funded by Tameside and Glossop CCG and BBC Children in Need, has continued to provide early intervention, prevention, counselling and family support throughout this year. Additional investment into counselling was obtained through a BBC Children in Need grant application as well as additional investment into building CYP resilience through National Mind. We have proactively engaged in local co-production workshops to develop a new community offer for CYP in Tameside and Glossop. We have applied for this funding in a partnership approach with aspirations to improve and enhance the offer to CYP.

Listening space

The Listening spaces are available for anyone who would like support with their mental health and wellbeing, as a response to COVID. This service offers an informal comfortable setting for adults aged 18 and over who feel they need someone to talk to and get some early support. Adults are able to attend the listening space for face to face appointments in a COVID compliant environment. Clients can walk-in or self-refer.

Connect 5 training

Connect 5 is a three-day mental health training programme designed to increase confidence and core skills so that you can be more effective in having conversations about mental health and wellbeing. We have delivered Connect 5 to over 1000 residents of Greater Manchester and developed 212 Connect 5 Train the Trainers in partnership with GMHSCP, Big Life and Rochdale Mind.

Whole School Approach Services

We continued to support a number of local schools to work towards their accreditation from national awarding organisation AcSEED, through our School Consultancy Model funded by Tameside Metropolitan Borough Council (TMBC). Particular emphasis during the final months of this project were supporting schools with information during COVID lockdowns and providing guidance in readiness for CYP returns to settings. Funding aligned to this work now sits with the development Mental Health Support Teams and a new contract for a Community Wellbeing Offer.

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Tameside, Oldham and Glossop Mind

Trustees' Report for the Year Ended 31 March 2021

Mental Health Support Teams

As part of a partnership of VCSE providers involved in the GM Mentally Healthy Schools Pilot, we provided voluntary sector offers to be considered as localities developed their Mental Health Support Teams. Both Oldham and Rochdale were successful in the first wave of this funding. We now provide consultancy, training and therapeutic support across selected Heywood, Middleton and Rochdale Schools, and provide therapeutic support in 8 Oldham settings. We have supported Tameside with a WTE therapeutic offer utilising GM underspend to support the locality with preparing to host a full MHST.

Paid Counselling Contracts

We have continued to deliver a counselling contract with Saddleworth School, maintaining a support offer throughout COVID closures. We have also provided requested support to education settings through the Oldham brokerage service, most of which was required to be completed in the short timeframes where education settings were open and COVID compliant for external visitors.

Early help team - Oldham

We continued to be a key partner in Oldham's Early Help model, which provides holistic support to individuals and families in the borough, providing mental health support and counselling services. To enhance this contract we are offering family solutions support to Positive Step clients through a new referral pathway including a fixed number of counselling and family support sessions.

Business Development

The Business Development function was extremely busy, quickly reacting to a large number of COVID investment opportunities, through grants, the public sector, fundraising campaigns, and training income. In this period we secured approximately £350K of income.

Catering services - Topaz Cafe

Due to the pandemic the café has been closed throughout this period. Resources were adapted to provide online wellbeing activities, for example, Bob in for a Brew, Arts and Crafts, Writing for Wellbeing and a Walk and Talk group which abided by COVID Government guidance.

Fundraising and marketing

The fundraising and marketing team have continued to increase our reach through social media platforms and local fundraising campaigns. We launched an emergency COVID Response fundraising campaign, raising approximately £7000. We were the chosen charity for the Oldham Mayor’s Appeal, raising approximately £3000 and have continued to be supported by individuals within our local communities through one-off events/donations and In Memories donations.

Public benefit

Our Vision - Enabling everyone in our communities to achieve better mental health.

Our Mission - To continue to provide the best quality local mental health services in prevention, early intervention and primary care; alongside empowering individuals and our communities to live well.

The Trustees are clear that the purposes of Tameside, Oldham and Glossop Mind are carried out for public benefit. They have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the purpose and objectives and when planning the future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Social investments

The Charity does not carry out social investment activity.

Grantmaking

Grantmaking is not material to the Charity's charitable activities.

Volunteers

Volunteers continue to make a vital contribution to the organisation's achievements. We have over 100 active volunteers who are involved in all aspects of the charity's activities.

Financial Review

Income has increased from the previous year to £2,711,078 (2020: £2,363,246). The majority of the Charity's reserves are unrestricted, with only £5,000 restricted in 2021 (2020: £16,667). Total unrestricted funds equated to £880,314 (2020: £656,316). No funds were designated in 2021 (2020: £nil).

The Trustees consider the Charity to be a going concern.

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Tameside, Oldham and Glossop Mind

Trustees' Report for the Year Ended 31 March 2021

Investment Policy

The Executive Committee has decided not to invest available funds in stocks and equities. This is due to cash being utilised for working capital purposes. The cash reserves are deposited in the charity's main current account with The Cooperative Bank PLC. The current account pays an interest at the rate set by the Bank of England.

Plans for the future period

Adults & Communities Directorate:

There are opportunities for the Adults and Communities Development Directorate to develop new projects supporting clients to navigate the wider health and social care system. Project development work has begun to support Community Mental Health transformation, the creation of a Living Well model and the reduction of Delayed Transfer of Care from acute mental health wards in Oldham. We will also coordinate the roll-out of mental health support to local safeguarding teams in 5 Greater Manchester Boroughs. We will seek opportunities to expand the capacity of our open-access counselling service, across our whole footprint and plans are in place to offer appointments to clients outside office hours. For example:

Children and Families Directorate

We intend to co-design the Oldham building with CYP, creating a welcoming safe space in the community. We aim to continue to embed the Hub offer within the locality, improving access to mental health support with a view to this being within 4 weeks, as is being outlined by NHS England.

We will continue to invest in and explore the benefits of our Families in Mind approach, embedding the EPEC parenting offer and strengthening internal pathways to all services internally to provide effective wrap around care.

In Tameside, we will heavily invest in the development of a new co-produced mental health and wellbeing community offer with a focus on supporting CYP, developing a digital offer, educating the community and developing local partnerships to work in a THRIVE aligned approach. We will continue to engage in national directives in relation to Educational Mental Health Support Teams and work with our NHS partners to evidence the value of this investment.

Business Development

The focus will include supporting the Tameside CYP contract. The Training Manager will be qualified to deliver Mental Health First Aid, Suicide First Aid and Youth Mental Health First Aid. The Wellbeing Hub Tameside will deliver a series of co-production workshops with clients, volunteers, and staff to repurpose the Hub offer. This is in addition to ensuring income is secured which enables us to sustainably achieve our mission and values.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 10 August 2007 and registered as a charity on 10 April 2008. The company was established under a Memorandum of Association that established the objects and powers of the charitable company and is governed under its Article of Association as revised on 18 November 2013. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purpose of charity law and under the company's articles are known as members of the Executive Committee.

The Executive Committee members are elected for a period of one year after which they must be re-elected. All Executive Committee members give their time voluntarily and receive no benefits from the charity.

New Executive Committee members are head hunted through recommendations and either appointed by vote at the AGM or can be co-opted during the course of the year. New trustees have been recruited this year through a joint advertisement campaign carried out with other local Minds in Greater Manchester.

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Tameside, Oldham and Glossop Mind

Trustees' Report for the Year Ended 31 March 2021

Organisational structure

The Executive Committee of Tameside Oldham and Glossop Mind has not less than three and not more than fifteen members who meet monthly and are responsible for the strategic direction and policy of the charity. All the members are from a variety of professional backgrounds relevant to the work of the charity. The Chief Executive is also part of the Executive Committee as secretary but has no voting right.

The Executive Committee retains responsibility in all circumstances for ensuring the organisation operates within the requirements of the law, the Charity Commission and Companies House and its own Memorandum and Articles of Association. It determines the overall strategic direction of the Charity and is responsible for promoting and protecting TOG Mind's position, values, integrity, image and reputation. The Executive Committee ensures high standards of governance that command the confidence of TOG Mind's stakeholders, including members, service users and commissioners. The committee monitors the performance of the CEO and holds her to account for delivery against the business plan, budget and balanced scorecard performance.

Chief Executive Officer

Jennifer Higson

Decision making

The majority of operational decisions are delegated to the CEO, in line with her responsibilities for managing the organisation in accordance with the strategic, planning and budgetary parameters and risk management strategy approved by the Board. The Chief Executive is supported by directors and they are responsible for the supervision of their staff teams and operational service delivery and compliance.

Operational issues will be escalated to the Executive Committee where, in the judgement of the CEO, there is the risk of deviation from the organisation's strategic or financial plans or where there is political sensitivity or significant operational or reputational risk.

Induction and training of new trustees

The Executive Committee members are recruited for their specific skills and experience in specialist areas to meet organisational-wide priorities across a range of services. The Executive Committee members are provided with an induction process which includes the provision of written information about the organisation and their responsibilities as committee members. Each member has an induction meeting with the Chair, the Chief Executive, a member of the Executive Committee and a member of the Leadership Team who cover the organisational history, current focus and future strategy.

Key management remuneration

The Executive Committee takes responsibility for remuneration decisions concerning the CEO and directorate heads.

Risk management

The Executive Committee has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Significant external risks to funding have led to the process of developing a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers and clients. The continuing implementation of the British Association for Counselling & Psychotherapy (BACP) ensures a consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.

Reserves Policy

Tameside Oldham and Glossop Mind Board has agreed that it will endeavour to maintain sufficient reserves to ensure that adequate funding is available to finance wind-down costs that would be associated with closure, and to manage cost issues relating to withdrawal of specific contracting funding in a way that is the least damaging to those in need of our services.

The Board is conscious that the closure of services or whole charities is not uncommon but part of the responsibility of the trustees of any charity is to mitigate the negative effects rapid closure can have on vulnerable services users and staff.

The trustees agree that a minimum reserve of three months running costs are prudent to protect the organisation from financial risk.

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Tameside, Oldham and Glossop Mind

Trustees' Report for the Year Ended 31 March 2021

In addition, the building occupied by the charity, 216-218 Katherine Street is fully owned and could be realised if required.

The reserves are in place to fund the following points:

STRUCTURE, GOVERNANCE AND MANAGEMENT

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also the directors of Tameside, Oldham and Glossop Mind for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Moss & Williamson Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting. 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 8[th] November 2021 and signed on its behalf by:

............................................. Cheryl Eastwood - Chair

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Independent auditor’s report to the trustees of Tameside, Oldham and Glossop Mind

Opinion

We have audited the financial statements of Tameside, Oldham and Glossop Mind (‘the charitable company’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, Balance Sheet, Statement of total recognised gains and losses, Cash flow statement and notes to the financial statements, including significant accounting policies. 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 Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements 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 have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, including the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

8

Independent auditor’s report to the trustees of Tameside, Oldham and Glossop Mind

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement (set out on page 7), the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under Section 144 Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to 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 (UK) will always detect a material misstatement when it exists.

Misstatements 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 statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable o nf detecting irregularities, including fraud is detailed below:

Enquiries were made of the Trustees and management with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements.

We obtained an understanding of the legal and regulatory framework that the company operates in, and the principal risks of non-compliance with laws and regulations which we identified as being significant to the company related to UK Financial Reporting Standards, Company Law, Charity Law, UK Tax Legislation and Health & Safety regulation. We considered the extent to which the non-compliance with these regulations would have an impact on the accounts.

The audit procedures we undertook in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) included, but not limited to:

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Independent auditor’s report to the trustees of Tameside, Oldham and Glossop Mind

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities.

This description forms part of our auditor’s report.

Moss & Williamson Limited is eligible for appointment as auditor of the charitable company by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Section 144 Charities Act 2011. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state 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 charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Moss & Williamson Limited Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 Chartered Accountants Registered Auditor Booth Street Chambers Ashton-under-Lyne Lancashire OL6 7LQ

Date: .............................................

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Tameside, Oldham and Glossop Mind - Statement of Financial Activities for the year ended 31 March 2021

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2021, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2021
£
Income & endowments from:
Donations and legacies
A1
113,344
Charitable activities
A2
2,187,274
Other trading activities
A3
-
Other
A5
163
Total income
A
2,300,781
Expenditure on:
Raising funds
B1
14,417
Charitable activities
B2
2,061,479
Other
B3
887
Total expenditure
B
2,076,783
Net income for the year
223,998
Net income after transfers
A-B-C
223,998
223,998
Reconciliation of funds:-
E
Total funds brought forward
656,316
Total funds carried forward
880,314
SORP
Ref
Net movement in funds
Current year
Restricted
Funds
2021
£
-
410,297
-
-
410,297
-
421,964
-
421,964
(11,667)
(11,667)
(11,667)
16,667
5,000
Current year
Total Funds
2021
£
113,344
2,597,571
-
163
2,711,078
14,417
2,483,443
887
2,498,747
212,331
212,331
212,331
672,983
885,314
Prior Year
Total Funds
2020
£
100,694
2,226,798
29,314
6,440
2,363,246
42,101
2,263,429
-
2,305,530
57,716
57,716
57,716
615,267
672,983

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.

All activities derive from continuing operations.

The notes attached on pages 19 to 44 form an integral part of these accounts.

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Tameside, Oldham and Glossop Mind - Statement of Financial Activities for the year ended 31 March 2021

Tameside, Oldham and Glossop Mind - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Prior Year
Unrestricted
Funds
2020
£
Income & Endowments from:
Donations and legacies
A1
95,254
Charitable activities
A2
1,780,586
Other trading activities
A3
29,314
Other
A5
6,440
Total income
A
1,911,594
Expenditure on:
Raising funds
B1
42,101
Charitable activities
B2
1,833,664
Total expenditure
B
1,875,765
Net income for the year
35,829
Transfers between funds
C
44,391
Net income after transfers
80,220
80,220
Reconciliation of funds:-
E
Total funds brought forward
576,096
Total funds carried forward
656,316
SORP
Ref
Net movement in funds
Prior Year
Restricted
Funds
2020
£
5,440
446,212
-
-
451,652
-
429,765
429,765
21,887
(44,391)
(22,504)
(22,504)
39,171
16,667
Prior Year
Total Funds
2020
£
100,694
2,226,798
29,314
6,440
2,363,246
42,101
2,263,429
2,305,530
57,716
-
57,716
57,716
615,267
672,983

All activities derive from continuing operations.

A Statement of Total Recognised Gains and Losses is included in these accounts as a separate primary statement.

The notes attached on pages 19 to 44 form an integral part of these accounts.

12

Tameside, Oldham and Glossop Mind - Statement of Financial Activities for the year ended 31 March 2021

Statement of Total Recognised Gains and Losses for the year ended 31 March 2021

Surplus for the year :-
Realised gains/(losses) on the disposal of tangible fixed assets
Income from operations in the Statement of Financial Activites
Funds generated in the year as shown on Statement of Financial Activities
Net excess of income over expenditure from operations
Miscellaneous income
2021
£
213,055
(887)
163
212,331
212,331
2020
£
51,276
-
6,440
57,716
57,716

The notes attached on pages 19 to 44 form an integral part of these accounts.

Tameside, Oldham and Glossop Mind - Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
Net resources available to fund charitable activities
2021
£
212,331
(113,134)
(163)
99,034
2020
£
57,716
(58,239)
(6,440)
(6,963)

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 19 to 44 form an integral part of these accounts.

13

Tameside, Oldham and Glossop Mind - Statement of Financial Activities for the year ended 31 March 2021

Movements in revenue and capital funds for the year ended 31 March 2021

Accumulated funds

Unrestricted
Funds
2021
£
Accumulated funds brought forward
656,316
223,998
880,314
Closing funds
880,314
Summary of funds
Unrestricted
and
Designated funds
2021
£
Accumulated funds
880,314
Recognised gains and losses before
transfers
Restricted
Funds
2021
£
16,667
(11,667)
5,000
5,000
Restricted
Funds
2021
£
5,000
Total
Funds
2021
£
672,983
212,331
885,314
885,314
Total
Funds
2021
£
885,314
Last year
Total Funds
2020
£
615,267
57,716
672,983
672,983
Last Year
Total Funds
2020
£
672,983

The notes attached on pages 19 to 44 form an integral part of these accounts.

14

Tameside, Oldham and Glossop Mind - Statement of Financial Activities for the year ended 31 March 2021

Tameside, Oldham and Glossop Mind

Income and Expenditure Account for the year ended 31 March 2021 as required by the Companies Act 2006

Income
Income from operations
Miscellaneous income
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
Realised losses on disposals of tangible fixed assets held for the charity’s own use
Total expenditure in the year
Retained surplus for the financial year
2021
£
2,710,915
163
2,711,078
2,458,965
20,938
14,417
3,540
887
2,498,747
212,331
2020
£
2,356,806
6,440
2,363,246
2,243,807
16,202
42,101
3,420
-
2,305,530
57,716

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 19 to 44 form an integral part of these accounts.

15

Tameside, Oldham and Glossop Mind - Balance Sheet as at 31 March 2021

SORP
Note Ref 2021 2020
£ £
Fixed assets A
Tangible assets 10 A2 460,419 308,369
Current assets B
Debtors 11 B2 204,862 348,260
Cash at bank and in hand B4 475,153 356,997
Total current assets 680,015 705,257
Creditors: amounts falling due within
one year 12 C1 (255,120) (340,643)
Net current assets 424,895 364,614
The total net assets of the charity 885,314 672,983
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Funds 19 D2 5,000 16,667
Unrestricted Funds 5,000 16,667
Unrestricted Funds 19 D3 880,314 656,316
Designated Funds 880,314 656,316
Total charity funds 885,314 672,983

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to audit under charity legislation, and the report of the Charities Act auditor is on page 8.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

CHERYL EASTWOOD

Trustee Approved by the board of trustees on 8 November 2021

The notes attached on pages 19 to 44 form an integral part of these accounts.

16

Tameside, Oldham and Glossop Mind

Cash Flow Statement for the year ended 31 March 2021

Cash flows from operating activities
A
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash provided by investing activities
B
Overall cash provided by all activities
Cash movements
Change in cash and cash equivalents from activities in the
year ended 31 March 2021
Cash and cash equivalents at 1 April 2020
Cash at bank and in hand less overdrafts at 31 March
Net cash provided by operating activities as shown below
A+B+C
2021
£
292,031
(173,875)
(173,875)
118,156
118,156
356,997
475,153
2020
£
(48,458)
(58,239)
(58,239)
(106,697)
(106,697)
463,694
356,997

17

Tameside, Oldham and Glossop Mind

Cash Flow Statement for the year ended 31 March 2021 - Continued

Reconciliation of net income to net cash flow from operating activities

Net income as shown in the Statement of Financial Activities
Adjustments for :-
Depreciation charges
Loss on the sale of fixed assets
Decrease in debtors
Increase in creditors, excluding loans
Net cash provided by operating activities
A
Analysis of cash and cash equivalents
Cash in hand at for the year ended 31 March 2021
Total cash and cash equivalents
At start
of year
Cash
356,997
Total
356,997
Analysis of change in net debt
212,331
20,938
887
143,398
(85,523)
292,031
2021
£
475,153
475,153
Cash
flows
118,156
118,156
57,716
16,202
-
(248,341)
125,965
(48,458)
2020
£
356,997
356,997
At end
of year
475,153
475,153

18

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going Concern

The trustees have, at the time of approving the financial statements, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Policies relating to categories of income and income recognition.

Income recognition

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.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

19

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Costs are allocated into 4 divisions - Adult Services, Community Development, Children and Young People and Central Services, in line with budget.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

20

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation. Cost value includes all costs expended in bringing the asset into its intended working condition.

Individual items over £250 are treated as capital for the purposes of these accounts.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Leasehold improvements 10% straight line Fixtures and fittings 15% reducing balance Computer equipment 25% straight line

Freehold land and property are valued at the latest surveyors' valuation. The Trustees consider that the valuation remains appropriate.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and provisions

Creditors 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 to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Leasing contracts and commitments

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions - defined contribution schemes

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. Costs are apportioned in line with the activity that the employee is assigned to. Pension costs are only allocated to restricted funds if this is stipulated in the grant agreement.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

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.

There are no endowment funds.

2 Liability to taxation

The charity is exempt from corporation tax on its charitable activities.

3 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per trustee of the charity.

21

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

4 Significance of financial instruments to the charity's position

Financial instruments are not significant to the charity's financial position or performance.

5 Net income/ (expenditure)

Net income/ (expenditure)
2021 2020
£ £
Net income/ (expenditure) in the financial year is stated after charging/ (crediting):
Depreciation of owned fixed assets 20,938 16,202
Operating lease rentals 56,080 50,500
Pension costs 89,826 73,818
Auditors' remuneration 3,540 3,420
Net income/ (expenditure) Net income/ (expenditure) Net income/ (expenditure)
2021
2020
£
£
Depreciation of owned fixed assets
20,938
16,202
Operating lease rentals
56,080
50,500
Pension costs
89,826
73,818
Auditors' remuneration
3,540
3,420
Net income/ (expenditure) in the financial year is stated after charging/ (crediting):
Staff costs
Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's national insurance for all staff
Employer's operating costs of defined
contribution pension schemes
Total salaries, wages and related costs
The average monthly number of employees during the year was as follows:
Services
2021
£
1,821,998
139,577
89,826
2,051,401
2021
100
2020
£
1,570,229
111,720
73,818
1,755,767
2020
94

6 Staff costs

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

7 Remuneration and payments to trustees and persons connected with them

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No trustees were repaid expenses during the year (2020: £93 for travel and subsistence).

22

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

8 Deferred income - unrestricted and designated funds

Current Year
Saddleworth School
GM MH schools
Take 5 in the community
NHS CCG Tameside and Glossop Waitlist
NHS Trafford Connect 5
NHS tameside and Glossop positive about mental health
Oldham CCG waitlist
Oldham IAPT BAME COVID Response
TMBC Project 17
NHS T&G CYP Hive
Tameside MH in Education
#Thrive
Surge Funding-GMCVO
Action Together MHFA course
Total
These deferrals are included in creditors
Prior Year
Saddleworth Ladies
Reaching Communities
GM MH schools
Youth Mental Health FA
Dovestone Partnership
Oldham Council
Rushcroft Primary School
T&C CCG Hive
Oldham Sixth form
Pennine Care backfill costs
Saddleworth School
Take 5 in the Community
Tameside & Glossop CCG Waitlist
NHS Trafford Connect 5
Oldham CCG Waitlist
NHS Tameside & Glossop Positive about Mental Health
Total
Opening
Deferrals
£
4,100
2,357
4,876
12,000
40,000
20,000
40,000
-
-
-
-
-
-
-
123,333
Opening
Deferrals
£
5,440
43,170
13,788
14,500
2,200
3,200
580
21,000
1,260
5,000
-
-
-
-
-
-
110,138
Released
from prior
years
£
(4,100)
(2,357)
(4,876)
(12,000)
(40,000)
(20,000)
(40,000)
-
-
-
-
-
-
-
(123,333)
Released
from prior
years
£
(5,440)
(43,170)
(13,788)
(14,500)
(2,200)
(3,200)
(580)
(21,000)
(1,260)
(5,000)
-
-
-
-
-
-
(110,138)
Received
less released
in year
£
-
-
-
-
40,000
5,000
-
11,577
5,289
20,833
56,000
17,800
3,000
3,120
162,619
2021
£
162,619
Received
less released
in year
£
-
-
2,357
-
-
-
-
-
-
-
4,100
4,876
12,000
40,000
40,000
20,000
123,333
Deferred
at year end
£
-
-
-
-
40,000
5,000
-
11,577
5,289
20,833
56,000
17,800
3,000
3,120
162,619
2020
£
123,333
Deferred
at year end
£
-
-
2,357
-
-
-
-
-
-
-
4,100
4,876
12,000
40,000
40,000
20,000
123,333

23

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

These deferrals are included in creditors 2020
£
123,333
2019
£
110,138

The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of unrestricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively, where there are conditions which must be fulfilled prior to entitlement or use of the unrestricted funds by the charity.

9 Deferred income - Restricted funds

Current Year
BBC CIN small
National Mind Participation
Total
These deferrals are included in creditors
Prior Year
BBC CIN small
Total
These deferrals are included in creditors
Opening
Deferrals
£
5,000
-
5,000
Opening
Deferrals
£
5,000
5,000
Released
from prior
years
£
(5,000)
-
(5,000)
Released
from prior
years
£
(5,000)
(5,000)
Received
less released
in year
£
5,000
1,800
6,800
2021
£
6,800
Received
less released
in year
£
5,000
5,000
2020
£
5,000
Deferred
at year end
£
5,000
1,800
6,800
2020
£
5,000
Deferred
at year end
£
5,000
5,000
2019
£
5,000

The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of restricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively, where there are conditions which must be fulfilled prior to entitlement or use of the restricted funds by the charity.

24

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

10 Tangible fixed assets
Current Year
Cost
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
On disposals
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
Prior Year
Cost
1 April 2019
Additions
31 March 2020
Depreciation
1 April 2019
Charge for the year
31 March 2020
Net book value
31 March 2020
1 April 2019
Land and
buildings
£
280,000
160,869
-
440,869
-
10,587
-
10,587
430,282
280,000
Land and
buildings
£
245,000
35,000
280,000
-
-
-
280,000
245,000
Plant and
machinery
£
At cost
129,037
13,005
(59,853)
82,189
100,668
10,351
(58,967)
52,052
30,137
28,369
Plant and
machinery
£
105,798
23,239
129,037
84,465
16,203
100,668
28,369
21,333
Total
£
409,037
173,874
(59,853)
523,058
100,668
20,938
(58,967)
62,639
460,419
308,369
Total
£
350,798
58,239
409,037
84,465
16,203
100,668
308,369
266,333

25

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

Freehold land and buildings included above: 2021 2020
£ £
Historical cost 216-218 Katherine Street 591,255 501,255
Cumulative depreciation based on historical cost 141,304 130,390
The freehold property at 216-218 Katherine Street was valued by Survices First Ltd, independent property consultants
and surveyors, on 7th March 2018 at £245,000. The property at 212-214 Katherine Street and all property improvements
remain at cost.

11 Debtors

Trade debtors
Prepayments and accrued income
Other debtors
12 Creditors: amounts falling due within one year
Trade creditors
Accruals
Deferred Income - Unrestricted & designated funds
Deferred Income - Restricted funds
PAYE, NIC VAT and other taxes
Other creditors
13 Financial commitments under operating leases
Minimum lease payments under non-cancellable operating leases fall due as follows:
Operating leases which expire:
within one year
within two to five years
in over five years
2021
£
125,559
74,303
5,000
204,862
2021
£
28,767
7,627
162,619
6,800
35,508
13,799
255,120
2021
£
48,883
163,648
134,171
346,702
2020
£
295,782
52,478
-
348,260
2020
£
101,938
40,468
123,333
5,000
54,398
15,506
340,643
2020
£
72,304
168,105
171,614
412,023

14 Contingent liabilities

In 1994, Tameside MBC repaid a mortgage of £34,917 on the organisation's property. The council secured a legal charge dated 3rd May 1994. The terms of the legal charge were such that as long as the organisation continued to use the property to provide day care facilities, the council would not enforce repayment of the monies. Following the organisation relocating its premises, this legal charge has been transferred to the new premises and will transfer to any subsequent property.

26

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

27

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

15 Contractual capital commitments
At the financial year end, the charity had entered into contractual commitments to acquire
tangible fixed assets for the amounts shown. The amounts have not been provided in the
accounts.
2021
£
-
-
2020
£
90,000
90,000

On 17th April 2020, the charity purchased the property adjacent to the existing property on Katherine Street, Ashtonunder-Lyne for £90,000.

16 Income and Expenditure account summary

Income and Expenditure account summary
At 1 April 2020
Surplus after tax for the year
At 31 March 2021
2021
£
672,983
212,331
885,314
2020
£
615,267
57,716
672,983

17 No related party transactions

There were no transactions with related parties in the year.

18 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2021
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 April 2020
Tangible Fixed Assets
Current Assets
Current Liabilities
Unrestricted
funds
£
460,419
668,215
(248,320)
880,314
Unrestricted
funds
£
308,369
688,590
(340,643)
656,316
Designated
funds
£
-
-
-
-
Designated
funds
£
-
-
-
-
Restricted
funds
£
-
11,800
(6,800)
5,000
Restricted
funds
£
-
16,667
-
16,667
Total
Funds
£
460,419
680,015
(255,120)
885,314
Total
Funds
£
308,369
705,257
(340,643)
672,983

28

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

19 Change in total funds over the year as shown in Note 18 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Funds
Total unrestricted and designated funds
Restricted funds:-
VCSE - Department of Health & Social Care
Children in Need - small grant
Total restricted funds
Total charity funds
Funds brought
forward from
2020
£
656,316
656,316
11,667
5,000
16,667
672,983
Movement in
funds in 2021
See Note 20
£
223,998
223,998
(11,667)
-
(11,667)
212,331
£
-
-
-
-
-
-
Transfers
between
funds in 2021
Funds carried
forward to
2022
£
880,314
880,314
-
5,000
5,000
885,314

29

Tameside, Oldham and Glossop Mind

Notes to the Accounts for the year ended 31 March 2021

20 Analysis of movements in funds over the year as shown in Note 19

Unrestricted and designated funds:-
Unrestricted Funds
Restricted funds:-
Small grants individually less than £1000
VCSE - Department of Health & Social Care
Tameside Buddy Project - Action Together
Forever Manchester
ESF Adapt GM Fund
National Mind Tameside Buddy Project Grant
National Mind Flexigrant
Children in Need - small grant
Children in Need - large grant
TMBC Covid- 19 Infection Prevention Grant
Big Lottery Covid-19 Response
DCMS Emergency Funding - National Mind
IT Covid Grant - National Mind
COVID Grant - CYP - CIN
CJRS grant
Income
2021
£
2,300,781
1,250
109,058
79,126
5,000
3,957
25,000
15,000
10,000
9,629
9,390
88,456
17,255
5,000
26,448
5,728
2,711,078
Expenditure
2021
£
(2,076,783)
(1,250)
(120,725)
(79,126)
(5,000)
(3,957)
(25,000)
(15,000)
(10,000)
(9,629)
(9,390)
(88,456)
(17,255)
(5,000)
(26,448)
(5,728)
(2,498,747)
Other
gains &
losses
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Movement
in funds
2021
£
223,998
-
(11,667)
-
-
-
-
-
-
-
-
-
-
-
-
-
212,331

21 The purposes for which the funds

Unrestricted and designated funds:-

Unrestricted Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.

Restricted funds:-

Restricted Funds

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.

30

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

This analysis is classified by conventional nominal descriptions and not by activity.

22 Donations, Grants and Legacies

Donations and gifts from individuals
Small donations individually less than £1000
Total donations and gifts from
individuals
Saddleworth Ladies
The Civic Mayor of Tameside's Charity
Appeal Fund
Current year
Unrestricted
Funds
2021
£
33,594
-
2,500
36,094
Current year
Restricted
Funds
2021
£
-
-
-
-
Current year
Total Funds
2021
£
33,594
-
2,500
36,094
Prior Year
Total Funds
2020
£
43,006
5,440
-
48,446

All the donations and gifts in the prior year were unrestricted.

Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis

Prior year

Grants from government and public bodies

Business Rate Grant Covid-19

Total public sector grants

----- Start of picture text -----
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Funds Funds
2020 2020 2020
£ £ £
43,006 5,440 48,446
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
- -
25,000 25,000
- -
25,000 25,000
----- End of picture text -----

31

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Grants and donations from non public
bodies
Social Prescribing 52,250 - 52,250 52,248
Total private sector grants 52,250 - 52,250 52,248
Grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year
analysis
Prior Year Prior Year
Unrestricted
Funds
2020
£
52,248
Prior Year
Restricted
Funds
2020
£
-
Prior Year
Total Funds
2020
£
52,248
Total Donations, Grants and
Legacies
A1 113,344 - 113,344 100,694
All the donations and gifts in the prior year were unrestricted.
Prior year Unrestricted
Funds
2020
£
Restricted
Funds
2020
£
Prior Year
Total Funds
2020
£
Total Donations, Grants and
Legacies
A1 95,254 5,440 100,694

32

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

23 Income from charitable activities - Trading Activities

Current year
Primary purpose and ancillary trading
Prior year
Primary purpose and ancillary trading
Total Primary purpose and ancillary trading
Earned income
Earned income
Contract income
Total Primary purpose and ancillary
trading
Contract income
VCSE - Department of Health & Social
Care
Total grants from public bodies
Grants from public bodies to fund
charitable activities
TMBC Winter Warmer
Current year
Unrestricted
Funds
2021
£
2,117,451
69,823
2,187,274
Prior Year
Unrestricted
Funds
2020
£
1,691,893
88,693
1,780,586
Current year
Unrestricted
Funds
2021
£
-
-
-
Current year
Restricted
Funds
2021
£
-
-
-
Prior Year
Restricted
Funds
2020
£
-
-
-
Current year
Restricted
Funds
2021
£
109,058
-
109,058
Current year
Total Funds
2021
£
2,117,451
69,823
2,187,274
Prior Year
Total Funds
2020
£
1,691,893
88,693
1,780,586
Current year
Total Funds
2021
£
109,058
-
109,058
Prior Year
Total funds
2020
£
1,691,893
88,693
1,780,586
Prior Year
Total Funds
2020
£
237,599
15,704
253,303

33

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

Reaching Communities
ESF Adapt GM Fund
National Mind Tameside Buddy Project
Grant
Ambition for Ageing
Forever Manchester
Children in Need - large grant
National Mind Flexigrant
Grants from non public bodies to fund
charitable activities
Children in Need - small grant
Tameside Buddy Project - Action Together
Small grants individually less than £1000
Total grants from non public bodies
Current year
Unrestricted
Funds
2021
£
-
-
-
-
-
-
-
-
-
-
-
Current year
Restricted
Funds
2021
£
1,250
79,126
5,000
3,957
25,000
15,000
10,000
9,629
-
-
148,962
Current year
Total Funds
2021
£
1,250
79,126
5,000
3,957
25,000
15,000
10,000
9,629
-
-
148,962
Prior Year
Total Funds
2020
£
328
94,991
-
-
4,000
-
10,000
38,420
2,000
43,170
192,909

34

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

Grants - Covid-related
Grants - Covid-related - Prior Year analysis
Prior Year
Total Charitable income from funders:-
All the income in the prior year was unrestricted.
Prior year
Prior Year - Income from funders
Big Lottery Covid-19 Response
TMBC Covid- 19 Infection Prevention
Grant
DCMS Emergency Funding - National Mind
COVID Grant - CYP - CIN
IT Covid Grant - National Mind
CJRS grant
Total Grants - Covid-related
Current year - income from funders
Current year
Unrestricted
Funds
2021
£
-
-
-
-
-
-
-
Prior Year
Unrestricted
Funds
2020
£
-
Current year
Restricted
Funds
2021
£
9,390
88,456
17,255
5,000
26,448
5,728
152,277
Prior Year
Restricted
Funds
2020
£
-
Current year
Total Funds
2021
£
9,390
88,456
17,255
5,000
26,448
5,728
152,277
Prior Year
Total Funds
2020
£
-
Prior Year
Total Funds
2020
£
-
-
-
-
-
-
-
446,212
-
Prior Year
Unrestricted
Funds
2020
£
-
410,297
Prior Year
Restricted
Funds
2020
£
446,212
410,297
Prior Year
Total Funds
2020
£
446,212

35

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

24 Total Income from charitable activities

Current year
Total income from charitable trading
Income from funders
Total from charitable activities
A2
All the income in the prior year was unrestricted.
Income from charitable activities - Prior Year analysis
Prior year
Total income from charitable trading
Income from funders
Current year
Unrestricted
Funds
2021
£
2,187,274
-
2,187,274
Prior Year
Unrestricted
Funds
2020
£
1,780,586
-
1,780,586
Current year
Restricted
Funds
2021
£
-
410,297
410,297
Prior Year
Restricted
Funds
2020
£
-
446,212
446,212
Current year
Total Funds
2021
£
2,187,274
410,297
2,597,571
Prior Year
Total Funds
2020
£
1,780,586
446,212
2,226,798
Prior Year
Total Funds
2020
£
1,780,586
446,212
2,226,798

25 Income from other, non charitable, trading activities

Café sales

Total from other activities A3

Current year
Unrestricted
Funds
2021
£
-
-
Current year
Restricted
Funds
2021
£
-
-
Current year
Total Funds
2021
£
-
-
Prior Year
Total Funds
2020
£
29,314
29,314

26 Other income and gains

Current year

Summary of Realised Gains

Miscellaneous income

Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
163 - 163 6,440

36

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

Total other income A5

163 - 163 6,440

37

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

27 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
Prior Year
Total direct spending
B2a
Defined contribution pension costs -
charitable activities
Bad debts
Direct project costs
Employers' NI - charitable activities
Employers' NI - charitable activities
Gross wages and salaries - charitable
activities
Direct project costs
Defined contribution pension costs -
charitable activities
Volunteer costs
Volunteer costs
Gross wages and salaries - charitable
activities
IT expenses
Bad debts
Supervision
IT expenses
Supervision
Current year
Unrestricted
Funds
2021
£
1,548,235
119,778
75,134
(2,144)
49,074
51,228
4,755
1,608
1,847,668
Prior Year
Unrestricted
Funds
2020
£
1,316,012
87,175
64,464
2,784
47,260
35,740
2,691
3,324
1,559,450
Current year
Restricted
Funds
2021
£
273,763
19,799
14,692
-
84,481
5,239
2,795
77
400,846
Prior Year
Restricted
Funds
2020
£
254,217
24,545
9,354
-
64,564
42,807
2,464
-
397,951
Current year
Total Funds
2021
£
1,821,998
139,577
89,826
(2,144)
133,555
56,467
7,550
1,685
2,248,514
Prior Year
Total Funds
2020
£
1,570,229
111,720
73,818
2,784
111,824
78,547
5,155
3,324
1,957,401
Prior Year
Total Funds
2020
£
1,570,229
111,720
73,818
2,784
111,824
78,547
5,155
3,324
1,957,401

38

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

28 Support costs for charitable activities

Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2021
2021
£
£
Employee costs not included in direct costs
5,929
2,643
3,216
-
1,050
61
3,915
415
465
-
Premises Expenses
34,967
11,406
14,406
-
10,632
5,276
13,099
-
-
-
4,127
-
Administrative overheads
22,018
-
3,738
-
4,505
1,317
2,014
-
6,874
-
8,000
-
331
-
18,544
-
Professional fees paid to advisors other than the auditor or examiner
6,517
-
22,238
-
Financial costs
2,748
-
20,938
-
Total support costs - Current Year
210,271
21,118
Bank charges
Accountancy fees
Stationery and printing
Qualification costs
Recruitment
Postage
Premises costs
Rent and rates
Room hire
Travel
Heat, light and water
Repairs and maintenance
Leasehold improvements
Training
Legal and professional fees
Insurance
Equipment rental
Telephone
Equipment expenses
Hospitality
VAT partial exemption
Sundry expenses
Depreciation and amortisation
Current year
Total Funds
2021
£
8,572
3,216
1,111
4,330
465
46,373
14,406
15,908
13,099
-
4,127
22,018
3,738
5,822
2,014
6,874
8,000
331
18,544
6,517
22,238
2,748
20,938
231,389
Prior Year
Total Funds
2020
£
14,412
8,491
8,450
5,037
3,598
42,743
8,326
27,505
4,159
1,118
29,969
17,760
1,772
4,570
1,478
6,977
5,060
638
51,836
5,943
33,545
3,019
16,202
302,608

39

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

-

Prior Year
Employee costs not included in direct costs
Training
Qualification costs
Travel
Recruitment
Hospitality
Premises Expenses
Rent and rates
Heat, light and water
Room hire
Leasehold improvements
Administrative overheads
Telephone
Postage
Stationery and printing
Equipment expenses
Equipment rental
Insurance
Sundry expenses
VAT partial exemption
Financial costs
Depreciation and amortisation
Total support costs - Prior Year
Accountancy fees
Bank charges
Legal and professional fees
Repairs and maintenance
Premises costs
Professional fees paid to advisors
Prior Year
Unrestricted
Funds
2021
£
2,265
8,491
989
4,368
3,598
32,571
8,326
27,505
4,159
1,118
29,969
17,760
1,772
4,205
1,478
6,977
5,060
638
51,836
5,943
32,545
3,019
16,202
270,794
Prior Year
Restricted
Funds
2021
£
12,147
-
7,461
669
-
10,172
-
-
-
-
-
-
-
365
-
-
-
-
-
-
1,000
-
-
31,814
Prior Year
Total Funds
2020
£
14,412
8,491
8,450
5,037
3,598
42,743
8,326
27,505
4,159
1,118
29,969
17,760
1,772
4,570
1,478
6,977
5,060
638
51,836
5,943
33,545
3,019
16,202
302,608

40

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

29 Other Expenditure - Governance costs

Current Year
Auditor's fees
Total governance costs
All the expenditure in the prior year was unrestricted.
Current year
Unrestricted
Funds
2021
£
3,540
3,540
Current year
Restricted
Funds
2021
£
-
-
Current year
Total Funds
2021
£
3,540
3,540
Prior Year
Total Funds
2020
£
3,420
3,420

30 Total charitable expenditure

Current Year
Total direct spending
B2a
Total support costs
B2d
Total governance costs
B2e
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total governance costs
B2e
Total charitable expenditure
B2
Current year
Unrestricted
Funds
2021
£
1,847,668
210,271
3,540
2,061,479
Prior Year
Unrestricted
Funds
2020
£
1,559,450
270,794
3,420
1,833,664
Current year
Restricted
Funds
2021
£
400,846
21,118
-
421,964
Prior Year
Restricted
Funds
2020
£
397,951
31,814
-
429,765
Current year
Total Funds
2021
£
2,248,514
231,389
3,540
2,483,443
Prior Year
Total Funds
2020
£
1,957,401
302,608
3,420
2,263,429
Prior Year
Total Funds
2020
£
1,957,401
302,608
3,420
2,263,429

41

Tameside, Oldham and Glossop Mind

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP

31 Expenditure on raising funds and costs of investment management

Current Year
Fundraising costs
Café cost
Total fundraising costs
B1
Current year
Unrestricted
Funds
2021
£
14,212
205
14,417
Current year
Restricted
Funds
2021
£
-
-
-
Current year
Prior Year
Total Funds
Total Funds
2021
2020
£
£
14,212
19,970
205
22,131
14,417
42,101

All the expenditure in the prior year was unrestricted.

32 Gains and losses on fixed asset disposals and summary of impairments

Current year
Total losses
B3
33 Total of other expenditure
Current Year
Total other expenses and costs
Total other expenditure
B3
Current year
Unrestricted
Funds
2021
£
887
Current year
Unrestricted
Funds
2021
£
887
887
Current year
Restricted
Funds
2021
£
-
Current year
Restricted
Funds
2021
£
-
-
Current year
Total Funds
2021
£
887
Current year
Total Funds
2021
£
887
887
Prior Year
Total Funds
2020
£
-
Prior Year
Total Funds
2020
£
-
-

42

Tameside, Oldham and Glossop Mind

Activity analysis of Income and expenditure for the for the year ended 31 March 2021

This analysis is classsified by activity and not by conventional nominal descriptions.

34 Analysis of income by activity
SOFA ref
Adult Services
Community Development
Children and Young People
Central Services
A2
Café
Summary of Total Income, including the items above
Charitable activities
A2
Other activities
A3
Donations & Legacies
A1
Other income
A5
Total income as shown in the SOFA
A
Categories of income
Income from exchange transactions
Income from charitable activities
Total Income from charitable
activities
Activity
Income from other, non charitable, trading activities
2021
£
1,061,583
674,361
697,527
164,100
2,597,571
-
2,597,571
-
113,344
163
2,711,078
2,711,078
2020
-
1,305,103
-
669,264
252,431
2,226,798
29,314
2,226,798
29,314
100,694
6,440
2,363,246
2,363,246

43

Tameside, Oldham and Glossop Mind

Activity analysis of Income and expenditure for the for the year ended 31 March 2021 35 Analysis of charitable expenditure by activity

Activity

Adult Services
Direct costs
Premises expenses
Administrative overheads
Professional fees
Financial costs
Community Development
Direct costs
Administrative overheads
Financial costs
Children and Young People
Direct costs
Premises expenses
Administrative overheads
Professional fees
Financial costs
Total Adult Services
Employee costs not included in direct
costs
Employee costs not included in direct
costs
Employee costs not included in direct
costs
Total Children and Young People
Total Community Development
Direct
costs
2021
£
800,230
-
-
-
-
-
800,230
Direct
costs
2021
£
510,387
-
-
-
510,387
Direct
costs
2021
£
535,244
-
-
-
-
-
535,244
Support
costs
2021
£
-
6,883
23
937
1,420
-
9,263
Support
costs
2021
£
-
2,067
412
360
2,839
Support
costs
2021
£
-
2,417
156
1,716
300
-
4,589
Grant
funding of
activities
2021
£
-
-
-
-
-
-
-
Grant
funding of
activities
2021
£
-
-
-
-
-
Grant
funding of
activities
2021
£
-
-
-
-
-
-
-
Total
2021
£
800,230
6,883
23
937
1,420
-
809,493
Total
2021
£
510,387
2,067
412
360
513,226
Total
2021
£
535,244
2,417
156
1,716
300
-
539,833
Total
2020
£
950,923
16,372
2,144
314,673
5,810
154
1,290,076
Total
2020
£
-
-
-
-
-
Total
2020
£
405,983
7,441
51
155,508
1,035
29
570,047

44