REGISTERED COMPANY NUMBER: 06340472 {England and Wales) REGISTERED CHARiff NUMBER: 1123549 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR TAMESIDE, OLDHAM AND GLOSSOP MIND
TAMESIDE, OLDHAM AND GLOSSOP MIND CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024 Page Reference and administrative details Report of the Trustees 3 to 10 Report of the Independent Auditors 11 to 13 Statement of Financial Activities 14 Balance Sheet 15 to 16 Statement of Cash Flows 17 Notes to the Statement of Cash Flows 18 Notes to the Financial Statements 19 to 33 Detailed Statement of Financlal Activities 34 Page I
TAMESIDE, OLDHAM AND GLOSSOP MIND REFERENCE AND ADMINISTRATIVE DETAILS for the Year Ended 31 March 2024 Registered Company number 06340472 (England and Wales) Registered Charity number 1123549 Registered office 216-218 Katherine Street Ashton-under-Lyne Lancashire OL6 7AS Trustees K Beal A J Coren BDey C Eastwood A Flynn R Mercer B Mirza V J Murcott R Umpleby Dr Keith Jeffery S Dawson (resigned 07.08.2023) (appointed 13.05.2024} Company Secretary J Higson Auditors Moss & Williamson Limited Chartered Accountants Statutory Auditor Booth Street Chambers Ashton-under-Lyne Lancashire OL6 7LQ Page 2
TAMESIDE, OLDHAM AND GLOSSOP MIND REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 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 2024. 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 objects of the Charity are to promote Ihe preservation and the safeguarding of mental health and wellbeing by carrying out such activities that relieve persons suffering from mental health problems and promote their recovery and foster their emotional and physical wellbeing. The Charity abides by any membership agreement with National Mind and is a Local Mind Association {LMA). In carrying out its objecls, the Charity promotes equality of opportunity and opposes any form of discrimination on grounds of race, ethnic origin, gender, sexual orientation, age, disability or religion. Our vision and mission are at the heart of the services we deliver.. Vision: Enabling everyone in our communities to achieve betler mental health. 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. Our values underpin our approach to providing quality services: Relationships.. we listen and ask questions to understand others and to build trust. People matter to us both inside and outside our organisation. Aspiration.. we support one another, clients, and communities to achieve betler menlal heallh. Learning- we seek insight and grow from experience,. finding new or better ways to contribute to the field of mental health. Potential.. we encourage personal responsibility for development by discovering and realising the abilities and energies of people. We delivered our objectives and aims by providing mental health and wellbeing support services to some of the most vulnerable in our communities, both adults and young people. This included early intervention and prevention mental health services, services for people in crisis, talking therapies, community wellbeing activities and training services. During 2023-24 we have been pleased to continue to deliver services to support our communities to achieve better mental health. Our key achievemenls included.. Providing support to over 7,500 individuals. Delivering more than 20,000 appointments across all services. 78 % of our clients achieved significant goal-based improvements. 9 out of 10 clients in our family and young people services would confidently recommend us to their friends. We provided quality services to our diverse communilies and sought feedback lo enable us to continuously improve. Out Lli¥i Ils bdLK 11 ie fullvwii Iy dijvul vui ViLgS. "I really wanted to send you a massive thank you for your kindness, openness, support and encouragement. You have helped to give me back some of my confidence, self-esteem and self-worth.... you've given me back things I thought I'd lost forever . We were treated as individuals and not made to feel as rfour troubles were trivial or that we were to blame in any way." "Facilities are good, staff amazing with children. "Safe space to open up and felt understood. Great suggestions to take home and try." "I feel better than I had hoped at the end of the session, and I now have relief from my stress and anxiousness." Page 3
TAMESIDE, OLDHAM AND GLOSSOP MIND REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 "I want to thank you (and the Peer Support Project) for your time, and all the experience I have gained. From the managerial and clinical supervision provided to me, and the educational/ qualification opportunities afforded to me. You have been a great mentor and I have learned a lot about myself." "This service has helped me feel calmer and more relaxed about things, enabling me to cope betterl" "I felt less overnhelmed and less anxious at the end of the session." "I feel very lucky that this service is available to us. The drop in is a godsend. Everybody we have had contact with have been very warm and supportive." "rhrough the groups, I made new friends and developed a routine that stabilised my mood." "I felt like I was understood. and not judged. You made me feel really comfortable." "I felt calmer, less anxious, and more motivated at the end of my sessionl" .1 feel that the service was very helpful, and I felt supported... I did not feeljudged.... and she displayed excellent empathy throughout... It is so important that a service user feels that it is a safe space to talk.... Significant activities The significant activities undertaken during the 2023-2024 financial year are detailed below. Accessible and trauma-informed services To support our communities to achieve better mental health we continued to look at ways to improve access to services that are safe and trauma-informed. We established a trauma-informed working group and delivered training to our managers on trauma-informed approaches. We put trauma-informed training licenses in place for our staff working with children and young people. We have continued to enhance our buildings to create welcoming, informal community spaces. Changes to our reception waiting areas were designed wilh open access in mind to support our wellbeing and drop-in services. We supported access for neurodivergent clients by.. Creating quieter waiting spaces. Providing pre-booked appointments. Creating service information videos to show what to expect in our buildings. Providing fidget toys and low stimulus rooms. We increased our digital offer by providing online self-referrals and embedding digital wellbeing platforms. This included.. Providing digital mental health and wellbeing courses for children and young people through Silvercloud, an online mental health platform. An online referral form developed for our family services. Providing online self-referrals via National Mind's Supported Self-Help platform. We supported our staff to increase their knowledge and engage with clients across a broad range of diverse communities. This included.. Neurodiversity training for staff delivering children and young people's services. Holding lunch and learn sessions and sharing celebration stories for South Asian Heritage Month. Delivering menopause awareness training to managers across the organisation. Page 4
TAMESIDE, OLDHAM AND GLOSSOP MIND REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 We co-designed services with our lived experience forum and stakeholders throughout the community. This included.- Establishing a Lived Experience Forum and Lived Experience Co-ordinator in Oldham. Co-designing our volunteer strategy with volunteers. Providing opportunities for young people to be involved in local commissioning and gain qualifications through the HOPE co-production group. Working with Diversity Matters Northwest to codesign a culturally appropriate and multi-lingual counselling service for South Asian communities. We continued to ensure wide accessibility to sources of support by delivering services in the community, providing drop- in services and delivering a wide variety of services to meet the different needs of our communities. Service development We have continued to work with our commissioners. partners, stakeholders, staff, volunteers and clients to develop and deliver high-quality services that enable our diverse communities to achieve better mental health. We were pleased that we have been able to continue our key contracted services to adults including Improving Access to Psychological Therapies (IAPT), Living Well, Multi-Agency Safeguarding Hub (MASH), Delayed Transfer of Care (DTOC), Listening Space and The Safe Haven. We further developed services by delivering from additional community spaces and increasing the number of Navigators on the Living Well service in Oldham to cover every Primary Care Network, resulting in 1,931 clients being referred. The DTOC service was expanded as part of the Greater Manchester Moving on Project to include the Steps to Home service. The counselling service Minds Matter, which we delivered in partnership with The Big Life Group, continued through 2023-24, supporting 661 clients. However, the funding came to an end early in Ihe 2024-25 financial year, after 40 successful years of the service existing in various forms. We continued to deliver our paid for counselling services and are reviewing options to expand this to fill the gap left by the end of the Minds Matter service. We expanded delivery on the Supported Self-help adults service, supporting 118 people through the continuation of grant funding from National Mind. We were pleased to be one of the first VCSE partners involved in the Mental Health Urgent Triage pilot. This involved our practitioners being based in the 111-helpline service to provide information to people in need of non-urgent mental health support. The service will continue into 2024-25. We provided further support to adults through a partnership with Turning Point to deliver a co-occurring condilions service on behalf of Oldham Council, which has been extended into 2024-25. We worked with Diversity Matters Northwest to provide a multi-lingual counselling service for South Asian communities. Our Wellbeing Hub in Tameside has continued to provide wellbeing activities to the local community delivering 256 group sessions including creative writing, arts and crafts, an autism group, over 50s peer support group, get to know your gadget sessions, yoga, walk and talks, and boards games and brews. There were 1,345 people who participated in activities, and 780/0 of people accessing the Wellbeing Hub reported a positive change due to the activities they had undertaken. We added additional wellbeing activities including an allotment to provide a community garden. We provided sessions to connect people with local practical, financial and social support. These community connections sessions also helped people affected by the increased cost of living with access to support through a free food pantry, free hygiene items and foodbank voucher referrals. Our Peer Support service continued to support adults who are struggling with their mental health through trained volunteers, who have first-hand experience of mental health challenges. We continued to be part of Oldham Social Prescribing, in partnership with Action Together, Positive Steps and Age UK, which connects people to community groups, activities and organisations to support people to improve their health, wellbeing and social connections. Page 5
TAMESIDE, OLDHAM AND GLOSSOP MIND REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 We were pleased to have sustained funding for our core children and young people contracted services, and across these services we received a total of 2,522 referrals. We continued the successful delivery of services including the Take 5 Hub, Mental Health Support Teams in schools, schools counselling services, #Thrive with Pennine Care, Community Hive with 42nd Slreet, and the Youth Justice Service with Positive Steps. Through ongoing grant funding from National Mind, we were able to continue to provide a young peoples, counselling service, which supported over 150 young people. Through ongoing grant funding from the Eric Wright charitable Trust, we were able to provide support to 56 families. In addition, we were pleased to secure funding from the Charlie Waller Trust to train staff as parent carer peer supporters, which further enhanced our families service offer. A significant number of our services couldn't have been delivered without the support of our dedicated volunteers. To recognise their contribution, we held a volunteer celebration day to thank Ihem for their invaluable support in delivering our activities. We continued to provide training to organisations and individuals including tailored training, Connect 5 and accredited courses for Mental Health First Aid and Youth Mental Health First Aid. We developed further training including Supporting Mental Health, Managing Stress in the Workplace, Youth Mental Health Awareness and Suicide Prevention. We delivered 52 of these training sessions throughout the year, with attendees reporting that as a result of the training.. Their knowledge of Ihe training topics had increased by 48.5 %. Their confidence in the training topics had increased by 73 %. Of the attendees who provided feedback.. 1000/0 agreed the trainer keep their interest in the session. 100 % agreed the trainer was knowledgeable on the content. 98 % of people scored the training 5 out of 5 on the question 'How satisfied were you with the training,. 98 /0 of people scored the training 5 out of 5 on the question 'How likely are you to recommend this training,. We continued to work in partnership with Mind in Salford, Manchester Mind, Rochdale Mind and Stockport District Mind to deliver a project focussed on supporting people experiencing menopausal symptoms and SMES working to support their employees through the menopause. This project will continue until March 2025 through funding from the Voluntary, Community and Socia5 Enterprise Health and Wellbeing Fund, a joint initiative run by the Department of Health and Social Care, NHS England and the UK Health Security Agency. We continue to be grateful to all the people, schools, groups and businesses in our communities who supported us through their fundraising aclivities and all those who have kindly made any donations to us. Partnership We recognise that clients who use our services have multiple needs. We have worked with our partners across the sector to help clients navigate the system lo get the support they need. We use our well-established relationships to co- deliver services, work as part of multi-disciplinary teams and smooth the referral process. We undertook further engagement with partners to support system-wide access and increase place-based delivery of services. This included delivering the following services and activities.. Co-occurring conditions service delivered in partnership with Turning Point. Mental Health Urgent Triage service implemented with NHS trusts as part of 111 triage team. Living Well workers established in local authority place based hubs. Local Community Worker supporting South Asian community groups to establish Carer's Group for people with dementia. Providing a space in our Tameside office for a community group to provide a cancer support service in Hindu, Jain, Sikh and other minority and Gujarati speaking communities. Bereavement Support project delivered in partnership with Diversity Matters Northwest, offering culturally appropriate and multi-lingual counselling service for South Asian communities. 'Human Factor, VCSE partnership event held focussed on strengthening relationships between mental health providers Page 6
TAMESIDE, OLDHAM AND GLQSSOP MIND REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 We have continued to deliver contracted services through well-established partnership working with organisations across the VCSE and health sectors. This has included peer support, social prescribing. Delayed Transfer of Care, The Safe Haven, Mental Health Urgent Triage, #Thrive and the Community Hub. Governance We continue to look at ways to strengthen our organisation governance and during 2023-2024 we undertook the following activities to support this: Established an organisation-wide safeguarding steering group. Developed an internal supervision framework and training programme focussed on supporting safe working practices. Undertook a comprehensive staff feedback exercise. through the launch of our employee engagemenl survey. and produced action plans to take forward the feedback received. Reviewed our approach to induction training and launched an improved programme for all staff joining the organisation. Delivered a line managernenttraining programme lo support managers to more effectively workwith theirteams. Following on from successfully achieving the Mind Quality Mark- a rigorous quality assurance standard, which sets the bar of good practice and legal compliance for all organisations in the Mind Federation - we took part in the Local Mind Excellence Awards. We were pleased to be awarded the Equality and Diversity Award. The 'hallmarks of excellence, for the award are expertise, courage, vision, creativity and commitment and we received the following feedback from the awards panel.. "They have an especially good commitn7ent to equality and diversity and strong commitment to improving EDI in the organisation, they have a lot of inclusive engagen7ent strategies. Social investments The Charity does not carry out social investment activity. Grant making Grant making is not material to the Charity's charitable activities. Volunteers Volunteers continue to make a vital contribution to the organisation's achievements. During 2023-24 we had over 100 volunteers who are involved in all aspects of the charity's activities. Financial review There was a 20 % increase in total income from the previous year. Contract income made up 90 %, Grant income made followed by income from paid training, rental income and fundraising income which collectively made up the remaining 3 % . The Trustees consider the Charity to be a going concern. 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. Plans for the future period We will continue to support those accessing our services to feel safe and provide trauma-informed mental health and wellbeing support services. To achieve this in 2024-2025, we will: Work with NHS Greater Manchester on the implementation of the Patient Safety Incident Response Framework. Roll out Safety Plan training to staff across the organisation. Continue to develop and improve our links with local authority Safeguarding Boards. We plan to increase the support we provide to our communities through.. Developing an affordable and sustainable counselling offer. Expanding our children and young people drop-in services with the implementation of the Safe Zones services. Reviewing our crisis support through Safe Haven services. Increasing support through a whole-family approach across children, young people, and adult services Page 7
TAMESIDE, OLDHAM AND GLOSSOP MIND REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 To improve our client's experiences of our services we will support our staff and increase our partnership working through.. Offering skills development for our staff through training programmes and apprenticeships focussed on improving knowledge of people's health and wellbeing. Enhancing data intelligence and using data insights to analyse reach and emerging themes to develop responsive services based on client need. Furthering our partnership work with the Greater Manchester local Minds. Working to support the further integration of the wider VCSE sector in healthcare provision to improve access to services. 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. Organisational structure The Executive Cominittee 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 circUmstanS for ensuring the organisation operates within the requirements of the law, the Charity Commission and Companies House and its own Memorandum and Articles of ooiotion. It dctormino tho ovorall Glratogic direction of th8 Charity and 18 rgsponsible for promoting and protpcting 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 operalional 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 Ihe organisation's strategic or financial plans or where there is political sensitivity or significant operational or reputational risk. Page 8
TAMESIDE, OLDHAM AND GLOSSOP MIND REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 Induction and training of new trustees The Executive Committee members are recruited for their specific skills and experience in specialist areas to meet organisalional-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 charily 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 m inimised 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. In addition. the buildings occupied by the charity, 212-218 Katherine Street is fully owned and could be realised if required. The reserves are in place to fund the following points: To maintain cash flow. Committed regular expenditure including salaries need to be protected against delayed income or income paid in arrears. Three months typical running costs have been calculated as sufficient to protect the organisation from financial risk. Grantlcontract income not being renewed, allowing to cover costs at short notice. To cover the costs of making the workforce redundant. For repairs and maintenance. Where a large-scale repair or maintenance is required which would otherwise Ihrealen the running of the charity and is not covered by an insurance policy To provide an investment fund. Where a new service that meets the charitable objectives and has been calculated to be self-sufficient but requires a slart-up fund to establish it. Wind-up or re-build. Where the charity has been forced to make the majority of paid workers redundant, to continue the payment of those staff and services identified as essential to either complete the wind-up of the charity, or to re-build it. Page 9
TAMESIDE, OLDHAM AND GLOSSOP MIND REPORT OF THE TRUSTEES for the Year Ended 31 March 2024 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 fsnancial statements for each financial year which give a true and fair view of the state of affairs of the charilable 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.. select suitable accounting policies and then apply them consistently., observe Ihe melhods and principles in the Charity SORP,. make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriale to presume that the charitable company will continue in business. 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 statemenls 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- there is no relevant audit information of which the charitable company's auditors are unaware., and the trustees have taken all sleps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. AUDITORS The auditors, Moss & Williamson Limited, will be proposed for re-appointment at the forthcoming Annual General Meeling. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small c.ompanips. Approved by order of the board of trustees on . and signed on its behalf by- Cheryl Eastw d - Trustee Chair Page 10
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF TAMESIDE, OLDHAM AND GLOSSOP MIND Opinion We have audited the financial statements of Tameside, Oldharn and Glossop Mind (Ihe'charitable company,) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial slatemenls, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including ils income and expenditure, for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Inlernational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our fesponsibilities under those standards are further described in the Auditors, 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 olher ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtsined 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 trustees. 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 uncertainlies relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period ofat least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the truslees with respect to going concern are described in the relevant sections of this report. Olher information The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 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. In connection with our audit ot the tinancial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude thal there is a material misslatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion.. the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements. or the charitable company has not kept adequale accounting records., or the financial statements are not in agreement with the accounting records and returns- or we have not received all the information and explanations we require for our audil. Page11
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF TAMESIDE, OLDHAM AND GLOSSOP MIND Responslbilitles of trustees As explained more fully in the Statement of Trustees, Responsibilities, 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 charitable 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 charitable company or to cease operations, or have no realistic alternative but to do so. Our responsibilities for the audit of the financial statements We have been appointed as auditors under Section 144 of the 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 a Report of the Independent Auditors 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. 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.. enquiries of management about procedures for compliance with laws and regulations enquiring of management as to whether they had any knowledge of actual, suspected or alleged fraud we inspected the minutes of meetings of those charges with governance in addressing the risk of fraud Ihrough management override of controls we tesled the appropriateness of journals entries we ensured the audit team were alert for any identification of non-compliance throughout the audit 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 for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uklauditorsresponsibililies. This description forms part of our Report of the Independent Auditors. Page 12
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF TAMESIDE, OLDHAM AND GLOSSOP MIND Use of our report This report is made solelyto the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might stale to the charitable company's trustees those matters we are required to stale to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Moss & Williamson Limited Chartered Accountants Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 Booth Street Chambers Ashlon-under-Lyne Lancashire OL6 7LQ Date.. Page 13
TAMESIDE, OLDHAM AND GLOSSOP MIND STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 31 March 2024 2024 2023 Unrestricted funds Restricted funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 48,015 48,015 41.808 Charitable activities Adult Services Children and Young People Community Development Central Services 2,420,964 1,306,139 447,634 99,900 65,715 83,794 27,750 164,390 2,486,679 1,389,933 475,384 264,290 1,835,655 1,365,683 344,121 301,774 Other income 3,441 3,441 741 Total 4,326,093 341,649 4,667,742 3,889,782 EXPENDITURE ON Raising funds 10,611 10,611 12.583 Charitable activities Adult Services Children and Young People Community Development Central Services 1,865,620 986,251 309,848 936,807 65,746 135,555 27,750 169,390 1,931,366 1,121,806 337,598 1,106,197 1,344,772 983,297 281,063 963,217 Total 4,109,137 398,441 4,507,578 3,584,932 NET INCOMEI(EXPENDITURE) 216,956 (56,792) 160,164 304,850 Transfers between funds 15 53,912 53,912 Gainsl(Losses) on revaluation of fixed assets 105,000 Net movement in funds 163,044 (2,880) 160,164 409,850 RECONCILIATION OF FUNDS Total funds brought forward 1,395,969 22,983 1,418,952 1,009,102 TOTAL FUNDS CARRIED FORWARD 1,559,013 20,103 1,579,116 1,418,952 Page 14
TAMESIDE, OLDHAM AND GLOSSOP MIND BALANCE SHEET 31 March 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 11 571,303 571,303 581,750 CURRENT ASSETS Debtors 410,601 15,103 425,704 678.602 Cash at bank and in hand 779,127 1,189,728 5,000 20,103 784 127 696,015 1,374,617 1.209,831 CREDITORS Amounts falling due within one year 13 (202,018) {202,018) (537,415) NET CURRENT ASSETS 987.710 20,103 1,007,813 837,202 TOTAL ASSETS LESS CURRENT LIABILITIES 1,559,013 20,103 1,579,116 1,418,952 NET ASSETS 1,559,013 20,103 1,579,116 1,418,952 FUNDS Restricted funds 20,103 20,103 22,983 Unrestricted funds 1,559,013 1,559,013 1,290,969 Revaluation reserve 105,000 TOTAL FUNDS 15 1,559,013 20,103 1,579,116 1,418,952 The charitable company is entitled lo exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of ils surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. Page15
TAMESIDE, OLDHAM AND GLOSSOP MIND BALANCE SHEET- contlnued 31 March 2024 These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011. The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by: Cheryl East Trustee Page 16
TAMESIDE, OLDHAM AND GLOSSOP MIND STATEMENT OF CASH FLOWS for the Year Ended 31 March 2024 2024 2023 Notes Cash flows from operating activities Net cash provided by operating activities 115,694 113,702 Cash flows from investing activities Purchase of tangible fixed assets (27,582) (32,218) Net cash used in investlng activities 27,582 32,218 Net cash used in financing activities Change in cash and cash equivalents in the reporting period 88,112 81,484 Cash and cash equivalenls at the beginning of the reporting period 696,015 614.531 Cash and cash equivalents at the end of the reporting period 784,127 696,015 Page 17
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE STATEMENT OF CASH FLOWS for the Year Ended 31 March 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net income for the reporting period (as per the Statement of Financial Activities) 160,164 304,850 Adjustments for: Depreciation charges {Increase)Idecrease in debtors Increasel(decrease) in creditors 38,029 252,898 335,397 37,925 (175,211) 53,862 Net cash provided by operations 115,694 113,702 CASH AND CASH EQUIVILANTS 2024 2023 Cash at bank and in hand 784,127 696,015 Total cash and cash equivalents 784,127 696,015 ANALYSIS OF CHANGES IN NET FUNDS At 01.04.23 Cash flows At 31.03.24 Net cash Cash at bank and in hand 696,015 88,112 784,127 Total 696,015 88,112 784,127 Page18
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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),, Financial Reporting Standard 102'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets. The charity meets the definition of a public benefit entity. 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 £. 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 Ihe 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. Income All income is recognised in the Slatement of Financial Activities once the charily 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. For legacies, entitlement is taken as the earlier of the date on which either.. the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material. Income received in advance of the provision of specified services is deferred until the criteria for income recognition is met. Expenditure and liabilities Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. Page 19
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - contlnued for the Year Ended 31 March 2024 ACCOUNTING POLICIES - continued Expenditure and liabilities Liabilities arising from future funding Gommitments and constructive obligations including performance relaled grants, where the liming or the amount of the future expenditLtre required lo 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. Allocation and apportionment of costs Costs are allocated into 4 divisions- Adult Services, Children and Young People, Community Development and Central Services in line with budget. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each assel over its estimated useful life. Short leasehold property Improvements Fixtures and fillings Computer equipment 10/0 on cost 150/0 on reducing balance 250/0 on cost Freehold land and property are valued at the latest surveyors, valuation. The Trustees consider that the valuation remains appropriale. Debtors Trade debtors are recognised al the settlement amount due. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with Ihe charitable objectives at the discretion of the trustees. Designaled funds are unrestricted funds of the charity which the Irustees 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 Ihe objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular, restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activilies on a straight-line basis over the period of the lease. Pension costs and other post-retirement benefits The charitable Gompany operates a defined contribution pension scheme. Conlributions payable to the charitable company's pension scheme are charged to the Statement of Financial Aclivities in the period to which they relate. Volunteers In accordance with the SORP and in recognilion of the difficulties in placing a monetary value on the contribulion from volunteers, the contribution of volunteers is not included within the income of the charity. 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. Page 20
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2024 2. DONATIONS AND LEGACIES 2024 2023 Donations 48,015 41,808 3. INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activity Contract income Earned income Grants Contract income Earned income Grants Other Contract income Grants Earned income Contract income Earned income Grants Other Adult Services Adu5t Services Adult Services Children and Young People Children and Young People Children and Young People Children and Young People Community Development Community Development Community Development Central Services Central Services Ceritral Services Central Services 2,415,015 5,949 65,715 1.302,939 3,200 83,794 1,735,356 6,299 94,000 1,221,888 2,180 136,173 5,442 290,173 53,948 447,434 27,750 200 17,500 82,400 164,390 3,441 4,619,727 22,200 123,679 155,895 741 3,847,974 Grants received, included in the above, are as follows.. 2024 2023 Small grants individually less than £1 ,000 Unlocking Wellbeing - Men's groups Unlocking Wellbeing - Peer Support Development PHE - Prevention and Promotion Fund 1,422 2,745 22,500 6,250 56,296 4b,'lJU 31,500 22,500 40,000 3,000 1,748 30,000 23,252 1,000 154,095 INaiionai Iviind X1Én vvave uné bysiem National Mind Active Monitoring 1 OGM Bolton Hub Home from Hospital Grant National Mind Counselling British Science Association Ideas Fund Charlie Waller Trust - Parent Carer Peer Support Eric Wright Trust Action Together- Tameside Peer Support project National Mind Time to Talk Grant Department of Health and Social Care Work and Health Fund National Mind Time to Talk Day Legacy Grant National Mind Time to Talk Day Small Grant Tameside MBC Winter Pressures Grant Screwfix Foundation Grant National Mind Flexigrant - CYP Hive National Mind Cost of living crisis fund 65,715 26,315 5,242 49,000 158,718 5,000 1,000 1,000 5,000 3,237 20,000 341,649 440,016 Page 21
TAMESIDE. OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2023 4. RAISING FUNDS Raising donations and legacies 2024 2023 Fundraising costs 10,611 9,153 5. CHARITABLE ACTIVITIES COSTS Direct Costs Support costs ( see note 6) Totals Adult Services Children and Young People Community Development Central Services 590,892 87,046 87.777 134,572 900,287 13,876 15,126 9,305 398,950 437,257 604,768 102,172 97,082 533,522 1,337,544 6. SUPPORT COSTS Adm inistrative overheads Financial osts Human resources Adult Services Children and Young People Community Development Central Services 755 2,411 5,86S 99,403 108,434 12,256 12,011 3,186 13,908 41,361 127 2,449 2,576 Professional fees Premises Governance costs expenses Totals Adult Services Children and Young People Community Development Cenlral Services 285 580.00 704.00 13,876 15,126 9,305 398,950 127 145,183 128,707 9,300 145,595 129,991 9,300 437,257 Page 22
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - contlnued for the Year Ended 31 March 2024 7. NET INCOMEI(EXPENDITURE) Net incomel{expenditure) is stated after chargingl(crediting)'. 2024 2023 Auditors, remuneration (Exc. VAT) Depreciation - owned assets Hire of plant and machinery Other operating leases 7,500 38,029 2,887 49,442 7,000 37,925 3,974 53,392 8. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees. expenses Trustees, expenses paid in the year amounted to nil (2023.. £90). 9. STAFF COSTS 2024 2023 Wages and salaries Social security costs Olher pension costs 2,785,941 239,493 134,110 2.295,923 194,104 108,481 3,159,544 2,598,508 The average monthly number of employees during the year was as follows: 2024 2023 Services 124 112 One employee received emoluments in excess of £60,000 in the year ended 31 March 2024. No employee received emoluments in excess of £60,000 in the year ended 31 March 2023. Page 23
TAMESIDE. OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 2023 Total funds Unrestricted funds Restricted funds INCOME AND ENDOWMENTS FROM Donations and legacies 41,808 41.808 Charitable activities Adult Services Children and Young People Community Development Central Services 1,741,655 1,229,510 290,173 145,879 94,000 136,173 53,948 155,895 1,835,655 1,365,683 344,121 301.774 Other income 741 741 Total 3,449.766 440,016 3,889,782 EXPENDITURE ON Raising funds 12,583 12,583 Charitable activities Adult Services Cliildren and Young People Community Development Central Services 1,250,772 834,165 227,115 830,178 94,000 149,132 53,948 133,039 1,344,772 983,297 281,063 963,217 Total 3,154,813 430,119 3,584,932 NET INCOMEI{EXPENDITURE) 294,953 9,897 304,850 Transfers between funds 13,086 13,086 Gainsl(Losses) on revaluation of fixed assets 105,000 105,000 Net movement In funds 386,867 22,983 409,850 RECONCILIATION OF FUNDS Total funds brought forward 1,009,102 1.009,102 TOTAL FUNDS CARRIED FORWARD 1,395,969 22,983 1,418,952 Page 24
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - contlnued for the Year Ended 31 March 2024 11. TANGIBLE FIXED ASSETS Short leasehold property improvements Fixtures and fitting Freehold property Computer equipment Totals COST OR VALUATION At 1 April 2023 440,000 125,190 38,594 105,384 709,168 Additions 27,582 27,582 At 31 March 2024 440,000 125,190 38,594 132,966 736,750 DEPRECIATION At 1 April 2023 Charge for year 36,055 12,734 28,172 1,563 63,191 23,732 127,418 38,029 At 31 March 2024 48,789 29,735 86,923 165,447 NET BOOK VALUE At 31 March 2024 440,000 76,401 8,859 46,043 571,303 At 31 March 2023 440,000 89,135 10,422 42,193 581,750 Cost or valuation at 31 March 2024 is represented by: Short leasehold property improvements Freehold property Fixtures and fittings Computer Totals Valuation in 2023 Cost 440,000 440,000 296,750 125,190 38,594 132,966 440,000 125,190 38,594 132,966 736,750 Page 25
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 11. TANGIBLE FIXED ASSETS- continued If the freehold properties had nol been revalued il would have been included at the following historical cost.. 2024 2023 Cost 591,255 591,255 Aggregate depreciation 174,046 163,132 The freehold property at Katherine Street was valued by Breakey & Nultall chartered surveyors on 7th Februafy 2023. The property at 212-214 Katherine Street was valued at £120,000. The property at 216-218 Katherine Street was valued al £320,000. 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Other debtors Prepayments and accrued income 377,243 5,000 43,461 602,650 5,000 70.952 425,704 678,602 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Social security and other taxes Other creditors Accruals Deferred income 13,249 55,539 21,608 10,290 101.332 8,269 42,483 22,594 14.968 449,103 202,018 537,415 Page 26
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - Continued Income is deferred based on the service delivery of projects. The movemenl in deferred income is below.. Received less released in year Deferred at year end Opening deferrals Released in year Emotional Wellbeing consultancy DTOC National Mind Flexigrant- CYP Hive Eric Wright Charitable Trust Positive Steps Youth Justice Service {YJS) Tameside & Glossop CCG - CYP 21124 Community offer Peer Support Workers- Tameside & Oldham Early Break Navigators Non MHST schools support in Oldham Greater Manchester Crisis co-ordinator Early Help Engagement Worker Prepaid training services Dtoc Steps to Home Worker (Dtoc Step down flats) Mental Heallh Urgent Triage (MHUT) Connect5 contract extension 35,750 200,000 3,237 19,000 13,333 (35,750) {200,000) {3,237) (19,000) (13,333) 6,667 6,667 7,000 40,509 13,286 35,581 13,333 27,750 31,324 (7,000) {40,509) (13,286) {17,790) (13,333) (27,750) (31,324) 17,791 17,791 12,000 12,000 14,875 50,000 14,875 50,000 9,000 9,000 449,103 431 312 101,333 101,333 14. LEASING AGREEMENTS Minimum lease payments under non-cancellable operaling leases fall due as follows: 2024 2023 Within one year Between one and five years In more than five years 52,262 201,131 120,833 52,262 203,394 170,833 374,226 426,489 Page 27
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 15. MOVEMENT IN FUNDS Net Movement in Funds Transfers between funds At 01.04.23 At 31.03.24 Unrestricted funds General fund 1,395,969 216,956 (53,912) 1,559,013 Restricted funds Department of Health & Social Care Work and Health Fund 22.983 {7,880) 15,103 National Mind Active Monitoring (32) 32 National Mind Counselling (50,353) 50,353 Eric Wright Trust (1,408) 1,408 Screwfix Folindation Grant 5,000 22,983 54,673 51,793 20,103 TOTAL FUNDS 1,418,952 162,283 2,119 1,579,116 Page 28
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 15. MOVEMENT IN FUNDS - continued Incoming resources Resources expended Movement in funds Unrestricted funds General fund 4,326,093 {4,109,137) 216,956 Restrlcted funds Small grants individually less than £1,000 National Mind Active Monitoring National Mind Counselling 1,422 65,71S 26,315 (1,422) (65,746) {76,668) (31) (50,353) Charlie Waller Trust - Parent Carer Peer Support Eric Wright Trust 5,242 49,000 (5,242) (50,407) (1,407) National Mind Time to Talk Day Legacy Grant 5,000 {5,000) National Mind Time to Talk Day Small Grant 1,000 (1,000) Tameside MBC Winter Pressures Grant Screwfix Foundation Grant 1,000 5,000 (1,000) 5,000 National Mind Flexigrant - CYP Hive 3,237 {3,237) National Mind Cost of living crisis fund Department of Health and Social Care Work and health fund 20,000 (20,000) 158,718 168,719 10,001 341,649 398,441 56,792 TOTAL FUNDS 4,667,742 4,507,578 160,164 Page 29
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - contlnued for the Year Ended 31 March 2024 15. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net Movement in Funds Transfers between funds Other gainsl (losses) At 01.04.22 At 31.03.23 Unrestricted funds General fund 1,009,102 294,953 (13,086) 105,000 1,395,969 Restricted funds National Mind Counselling (12.958) 12,958 Department of Health & Social Care Work and Health Fund 22,855 128 22.983 9,897 13,086 22,983 TOTAL FUNDS 1,009,102 304,850 105,000 1,418,952 Page 30
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 15. MOVEMENT IN FUNDS - continued Comparatives for movement in funds - continued Net movement in funds included in the above are as follows: Incoming resources Resources expenses Movement in funds Unrestricted funds General fund 3,449,766 (3,154,813) 294,953 Restrlcted funds Small grants individually less than £1,000 2,745 (2,745) PHE - Prevention and Promotion Fund For Better Mental Heallh 21122 56,296 (56.296) National Mind Active Moniloring 31.500 (31.500) 10GM Bolton Hub Home from Hospital Grant 22,500 (22,500) National Mind Counselling 40,000 (52,958) {12,958) Ideas Fund 3,000 (3,000) Extend Wave 1 Systems Change 45,130 (45,130) Parent Carer Peer Support (PCPS) 1,748 (1,748) Eric Wright Families 30,000 (30,000) Unlocking Wellbeing Men's groups 22,500 (22,500) Unlocking Wellbeing - Peer Support Development 6,250 (6,250) Tameside Peer Support project 23,252 (23,252) Time to Talk Grant 1,000 (1,000) Department of Health and Social Care Work and health fund 154,095 131.240 22,855 440,016 430,119 9,897 TOTAL FUNDS 3,889,782 3,584,932 304,850 Page 31
TAMESIDE. OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 15. ,MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined net movement in fvnds includ8d in th8 above are as ft)Ilows Incoming resources Resources expended Movement in funds Unrestricted funds General fund 7,775,859 {7,263,950) 511,909 Restricted funds Small grants individually less than £1,000 4,167 {4,167) PHE - Prevention and Promotion Fund For Better Mental Health 21122 56,296 (56,296) National Mind Active Monitoring 97,215 (97.246) {31) 1 OGM Bolton Hub Home from Hospital Grant 22,500 (22,500) National Mind Counselling 66,315 (129,626) (63,311) Ideas Fund 3,000 {3,000) Extend Wave 1 Systems Change 45,130 (45,130) Parent Carer Peer Support (PCPS) 6,990 (6,990) Eric Wright Families 79,000 (80,407) (1,407) Unlocking Wellbeing - Men's groups 22,500 (22,500) Unlocking Wellbeing - Peer Support Development 6,250 (6,250) Tameside Peer Support project 23,252 (23,252) Time to Talk Grant 1,000 (1,000) National Mind Time to Talk Day Small Grant 1,000 (1,000) Tameside MBC Winter Pressures Grant 1,000 (1,000) Screwfix Foundation Grant 5.000 5,000 National Mind Flexigrant- CYP Hive 3,237 (3,237) National Mind Cost of living crisis fund 20,000 {20,000) Department of Health and Social Care Work and health fund 312,813 299,959 12,854 776,665 8,552,524 823,560 46,895 TOTAL FUNDS 8,087,510 465,014 Page 32
TAMESIDE, OLDHAM AND GLOSSOP MIND NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024 16. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. Page 33
TAMESIDE, OLDHAM AND GLOSSOP MIND DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Donations 48,015 41.808 Charitable activities Contract income Earned income Grants 4,182,888 91,749 341,649 3,269,617 132,158 440,016 4,616,286 3,441 3.841,791 6,183 Other income Total incomlng resources 4,667,742 3.889,782 EXPENDITURE Raising donations and legacies Fundraising costs 10,611 12,583 Charitable activities Staff costs Social security Pension costs Computer costs Volunteer costs Direct Project Costs 2,825,354 239,493 134,110 98,665 1,951 900,289 2,335,204 194,104 108,481 88,387 1,093 564,539 4,199,861 3,291,808 Support costs Administratlve overheads Equipment rental Professional charges Insurance Communication costs Office stationery Premises costs Office administration costs Plant and machinery 2,886 27,830 18,974 37,200 20,910 129,992 18,709 38,029 3,974 40,819 17.234 33,800 13.055 120,253 10,316 37,925 294,530 277,377 Flnancial costs Bank charges 2,576 3,164 Page 34