2023-03-31-accounts

feK CAD ME AS

Gwasanaeth Eirioli lechyd Meddwl Conwya Sir Ddinbych Conwy and Denbighshire Mental Health Advocacy Service

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

Financial Statements for the year ended 31°t March 2023

Registered Company Number - 06684259 Registered Charity Number - 1128582

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

Financial Statements for the year ended 31st March 2023

Contents

Pages

Co-Chairs’ Report	2
Report of the Trustees/Directors	3-12
Report of the Auditors	13-15
Statement of Financial Activities	16
Balance Sheet	17
Statement of Cash Flows	18
NotestotheFinancialStatements	19-25

Registered Company Number - 06684259 Registered Charity Number - 1128582

i

‘

t

CO-CHAIRS' REPORT FOR THE YEAR ENDING 31 MARCH 2023

We would like to thank Elfed, our Director of Services, the rest of our staff and our volunteer for their continuing hard work and dedication, and for continuing to adapt to new ways of working, whilst providing a professional and comprehensive service for our service users.

As is usual with all organisations we have welcomed new members of staff and we would like to thank those who have moved on and wish them well.

In 2022-2023 we continued to provide a community-based service for Conwy and Denbighshire which is funded by the Betsi Cadwaladr University Health Board.

We continue to provide an IMHA service for both formal and informal patients within inpatient units across the whole of North Wales. We also have advocates working in the IMHA service in Powys.

Our IMCA service also now extends across the whole of North Wales.

We also provide Young Peoples’ advocacy across Denbighshire. The tender for this service will be out later in 2023.

We employ Relevant Person Representatives for IMCA which is still a fast-growing part of our organisation, but with changes in legislation, this will an impact on our provision of this service in its present form.

All our advocates are formal advocates, in whichever part of the service they work.

We still continue to receive large numbers of referrals for the community service which are triaged by a dedicated staff member. This has greatly shortened the waiting list for this service.

Elfed has provided a written report in which he will expand on future developments and direction.

We continue to look for new trustees, which is an ongoing process.

As with all third sector organisations we have to continue to compete for and seek out funding opportunities for mental health advocacy projects.

Most of our current funding is secure at present and successful tendering for the IMHA and IMCA services has resulted in a significant expansion of activities from April 2022.

As co-chairs we would like to reiterate our thanks to all our staff, volunteer and fellow board members for all their continuing hard work, support and commitment shown over the last year which enables us to deliver a first class, professional service for our Service Users,

Anne Dennis and Jenny Gilmore Co-Chairs CADMHAS

2

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

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 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number: 6684259 (England and Wales) Registered Charity number: 1128582 Registered office: 94, Bowen Court, St. Asaph Business Park, Denbighshire LL17 OJE

Trustees

Anne Dennis Co-Chair Jenny Gilmore Co-Chair Ingrid Howarth Lynnette Vinney-Passig Phil Williams

Company Secretary

Elfed Williams

Auditors Salisbury & Company Irish Square Upper Denbigh Road St Asaph LL17 ORN

Bankers Lloyds 268 High Street Bangor Gwynedd LLS7 IRT

Solicitors Richard Hall & Partners Redhill House Hope Street Saltney Chester

3

STAFF (during year ended 31 March 2023)

Principal Staff

Elfed Williams — Director of Services Janene Hamilton — Senior Advocate IMHA and Community Kate Ross-Bowker — Senior Advocate IMCA Kelly Hughes — Deputy Senior Advocate (Community and Young People) Jemma Furnival — Deputy Senior Advocate (IMHA) Louisa Moore — Communication Officer started 30.05.2022

Office Administrator

Diana Williams

Advocates

Adele Llewellin — left employment 21.10.2022 Beth Wheatman — started 07.11.2022, left employment 10.02.2023 Carys Amos — started 04.05.2022, left employment 19.10.2022 Colleen Goddard Debbie Thompson Deryn Mann — started 02.01.2023 Emma Barry — started 25.10.2022 Fiona Koh — started 30.05.2022 Frances Adams Helen Castle — started 25.10.2022 Helen Waterton — started 01.04.2022 TUPE, left employment 31.03.2023 Hilary Roberts — left employment 13.05.2022 Jade Thomas — started 25.10.2022 Jennifer Rush — started 01.04.2022 TUPE Jodie Roberts-Jones — started 06.06.2022 John McWilliams — started 01.04.2022 TUPE Kate Harrington Kerri-Lea Adams — started 30.05.2022 Kevyn Owen — started 01.04.2022 TUPE Leighton White — started 07.11.2022 Lois Mann — left employment 30.04.2022 Lydia Harvey Molly Cooper — started 22.03.2023 Nan Webb Nicholas Evans — started 22.03.2023 Nicola Jones — started 07.11.2022 Pat Mackenzie Paul Burkhill Rachel Williams Richard Strefford — started 01.04.2022 TUPE Rowan Rosenthal — started 01.04.2022 TUPE Ruby Edgeley — started 02.01.2023, left employment 17.03.2023 Ruth Davies

4

Shaun Reeve — started 22.03.2023 Susan Roberts — started 01.04.2022 TUPE Susan Sayer — started 22.03.2023 Vanessa Hughes-Fowell Verity Brown — started 02.01.2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Prospective trustees are recruited and identified by word of mouth or by prior knowledge having come into contact with them previously in the work arena or by promotion of the post. The prospective board member will be invited to a number of board meetings as an observer and if mutually agreed then the appointment will be voted on by the board.

Induction and training of new trustees

New trustees are provided with copies of all policies, procedures, the governing documents and other relevant material. New trustees are offered mentoring by an experienced trustee. Specific training needs are identified. All trustees have ongoing training on their roles and responsibilities.

Organisational structure

The trustees delegate responsibility for the day to day running of CADMHAS to the Director of Services.

Related parties

Due to the nature of the charity's operations and the composition of the board of trustees it is inevitable that transactions will take place with organisations in which a member may have an interest. All transactions involving organisations in which a trustee may have an interest are conducted at arm's length. The charity has a Declaration of Interest policy. All trustees must declare an interest if a related party transaction occurs.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The major risks to which the charity is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate those risks.

Public benefit

As trustees we will give due consideration to the Charity Commission's requirements for reporting on the public benefit of our activities.

5

OBJECTIVES AND ACTIVITIES

Background

Work to establish the Conwy & Denbighshire Mental Health Advocacy Service (CADMHAS) began in 2006 with a number of interested and committed individuals working together to draft what was to be a successful service proposal. Recruitment of the staff of CADMHAS began in January 2007 with the first members of staff coming into post in the spring of that year. CADMHAS became operational as a service on June 1st 2007. Since then CADMHAS has continued to grow now employing over 40 members of staff and running several different projects including: in Conwy and Denbighshire Community Mental Health Advocacy; North Wales Independent Mental Health Advocacy and Independent Mental Capacity Advocacy; Relevant Person Representative and Litigation Friend Service; in Denbighshire only Young People’s Advocacy; and in Powys Independent Mental Health Advocacy.

Mission Statement

To be the leading voice for adults and young people with mental health issues across Wales.

Aims

CADMHAS will strive:

To be a supportive and independent voice for all service users.

To provide a high quality, instructed advocacy service, safeguarding the individual’s rights and choices.

To ensure that all people experiencing mental health issues have access to a free and confidential advocacy service and, wherever possible, the service is to be provided in the language and location of their choice. To be a place where talented individuals want to work and achieve their career goals in advocacy.

Objectives

To speak up alongside mental health service users enabling empowerment and independence. To support service users in challenging discrimination and unfair treatment. To be an organisation continually informed by service user input. To recruit talented individuals and encourage and support them in their training and professional development. To have continual and regular review of the organisation’s policies and procedures. To ensure robust financial management systems are in place in order to maintain the viability of the organisation.

Values

CADMHAS will maintain its structural and operational independence from any other direct service provider but will work collaboratively with those who support its aims. The organisation applies the following core values in all of its undertakings: Quality —- We relentlessly strive to do our best for our service users, colleagues and ourselves. Integrity - We are transparent, honest and act with integrity at all times. Autonomy — the right to self-government.

Acknowledgements

CADMHAS has over 300 organistions listed on its database with whom we are in contact during the year for support and services in connection with our work. The list is too long to include

6

here but we would like to thank them all for their continuing support. We would like to draw attention to the list below and thank them especially for their funding, support and services during the past year:

Ad Hoc Accountancy Services Aberconwy Mind Betsi Cadwaladr University Health Board Boyns Computers Ltd Citizens Advice Denbighshire Conwy and Denbighshire CMH Teams Conwy Voluntary Services Council Conwy Local Authority Denbighshire Local Authority Flintshire Local Authority Gwynedd Local Authority Wrexham Local Authority Ynys Mon Local Authority 3 Avenue Creative Solutions Denbigh Youth Project Denbighshire Voluntary Services Council Richard Hall Solicitors Lloyds Bank Foundation Vale of Clwyd Mind Powys Teaching Health Board West Rhyl Young People’s Project Wales Council for Voluntary Action

DELIVERING PUBLIC BENEFIT

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s objectives and aims and in planning the charity’s future activities. All the charity’s activities focus on the provision of advocacy and are undertaken to further CADMHAS’s charitable purposes for the public benefit.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

April 2022 sawa significant change to our organisation following the successful applications for the North Wales Independent Mental Health Advocacy and Independent Mental Capacity Advocacy. Where previously we had provided these services in Conwy and Denbighshire, from April 1* we provided the service for the whole of North Wales. We were fortunate enough to be able to TUPE over some excellent and experienced advocates from the teams that previously provided the service in Gwynedd and Ynys Mon in the west and in Wrexham and Flintshire in the east. We also carried out a recruitment drive during the year and were joined by several new advocates who joined our apprenticeship scheme.

As has previously been highlighted in our charity’s activity report, training is an important element in supporting our team. When an advocate joins us, they have to go through a rigorous induction that gives them the relevant background to our organisation but also helps to install the ethos of our organisation - that of giving the people we support a voice, empowering them to have a say in issues that are affecting them and providing possible options for dealing with their issues.

Once our new trainee advocates complete the induction and complete their probation period, they are then enrolled on to our apprenticeship scheme. The course they attend is a City & Guilds Level 4 Independent Advocacy Practice. As part of the course, they will:

• e attend a one day per month tutorial with Gower College.

• e havea monthly one-to-one session with their tutor.

i

• ¢ attend a mandatory monthly peer group meeting where they will share experiences and learning practices with their fellow apprentices.

• e through the 18-month period of their training, be able to take off one day paid leave to complete assignments.

• e be mentored by an experienced advocate and learn first-hand how to practice as an advocate by carrying a case load of clients.

As well as being successful in obtaining the IMHA and IMCA service for North Wales, we again retained the IMHA service for Powys and continued to provide the Community Mental Health Advocacy service in Conwy and Denbighshire, the Young People’s Advocacy in Denbighshire as well as the Relevant Person Representative and Litigation Friend Services in Denbighshire and Conwy.

The grant funding we gratefully received from Lloyds Foundation came to an end in the summer of 2022, but the experience we gained from this project is invaluable and it clearly demonstrated that there is a gap in service for people who are placed in a psychiatric unit and have issues maintaining their accommodation or dealing with financial issues whilst in the unit. Hopefully the experience can be used in developing similar services in the future when the community projects are retendered.

Covid brought in a change in working practices where all staff had to work from home during the lock down periods. Like all organisations CADMHAS is no different in having to adjust to the new way of working. A strategic but also financial decision was made not, in light of our expansion, to open new offices across the new region where we would be delivering our services, but rather to continue with one main office for staff to hold face-to-face group meetings or to hot desk on occasions; their day to day administrative work would continue to be carried out from a home base. The levels of referrals we received due to the increase in the geographical area and population size took some time for us to adjust to, but our team demonstrated that they were up to the task through a strong combined effort.

Below is the level of referrals we received during the year with previous year comparison:

IMCA North Wales = 551 (Conwy and Denbighshire 2021-22 = 293)

IMHA North Wales = 1097 (Conwy and Denbighshire 2021-22 = 364)

IMHA (Powys) = 218 (2021-22 = 186)

Community (Conwy and Denbighshire) = 222 (2021-22 = 245)

Younger People Advocacy Service (Denbighshire) = 24 (2021-22 = 23)

RPR Service = 212

Litigation Friends = 9

Specialised Community Project (for patients based in mental health units in Conwy and Denbighshire) = 63 (2021-22 = 83) This project came to an end in August 2022.

8

The feedback from the people we support and professionals continues to demonstrate the valuable work our team carries out with people across all our projects as demonstrated in the example of comments below:

• e Advocate A was lovely and very supportive.

• e CADMHAS advocacy service is good.

• e |am very pleased with the support | had from my advocate. Wouldn’t of (sic) managed without.

• e Lovely team. Very helpful.

• e Advocate B was so calm and softly spoken. She was so easy to speak to. | found her very helpful.

• e | would like to say how lovely Hilary is. She very helpful as is Janene who first helped but still in not at all good state of mind or physically. Hilary did her best, only it was council whom not replying to Hilary, bless her.

• e Advocate C was amazing. She was easy to talk to and understood me (I find it hard to put my words together). | have problems getting my point across. | have found myself in deep doo doo (sic) because people can’t comprehend what | am trying to say. This normally happens when people don’t listen and cut across my conversation. | tend to get flustered and anxious. AdvocateC listened.

• e Advocate C was absolutely awesome in both advising me and listening to me. We worked together to resolve issues that | am now benefiting from.

• e She has done all she could but still in same position. | feel that she helped but medical professionals ignored.

• e Advocate D is an amazing advocate and | would love to work with her again. Very attentive, kind and caring.

• e Advocate E has been an amazing help and support.

• e Am satisfied with the service provided by the IMCAs and the reports they complete. This is a valuable service in the DoLS process.

• e It was a pleasure working with Advocate F who understood P’s needs and challenged appropriately and with sensitivity in what was a complex and challenging case for SSD. Having an IMCA involved was beneficial to demonstrate that P’s views, wishes and feelings were documented and represented as there is potential for challenge on this in the future by family members. It was beneficial for me to work alongside an IMCA whose views supported my assessment and gave weight to important decisions affecting the rest of P’s life. The outcome was very positive for P who has moved to appropriate accommodation that better meets her needs.

• e Very good IMCA report and great help in the process. The IMCA did her job very professionally and greatly supported P. We agreed a new placement for him which will allow him to increase his independence.

FINANCIAL REVIEW

Results

The Statement of Financial Activities for 2022-23 shows that a surplus arose on unrestricted funds of £30,773 during the year. At the end of the year the total net assets of the charity were £288,460. £138,157 of these related to restricted funds and £150,303 to unrestricted funds, with £47,600 of the latter designated to provide for potential liabilities should the charity be

9

required to wind up in full or in part. The trustees will be looking to set aside a further proportion of unrestricted funds to meet potential redundancy costs in the future.

Reserves policy

The charity recognises and accepts its responsibilities as a charity, limited company and employer to protect the financial viability and continuation of the organisation. In accordance with good practice (eg. Charity Commission and NCVO recommendations) it is agreed that monies are allocated towards a reserve. The purpose of maintaining adequate reserves are:

• e to ensure cash flow (eg. cover delays in revenue funding). e to cover unforeseen circumstances.

• e to provide the opportunity to attract/identify alternative funding should existing funds be subject to cutbacks.

• e to ensure that should funding cease, the organisation would be able to fulfil all of its financial and legal obligations when wound up.

The board will review the level of the reserves annually. Unless and until otherwise agreed, the organisation will endeavour to maintain a minimum reserve equivalent to the current three months running costs of the organisation, and endeavour to increase this amount to the equivalent of six months running costs.

Going concern

Although conditions continue to be challenging for the charity, as for many Third Sector organisations, the board have reviewed the current position and future plans. In light of this information they have concluded that the going concern basis of accounting continues to be appropriate and continue to adopt this in preparing the financial statements.

Principal funding sources

Principal funding sources for CADMHAS include the following:

Welsh Assembly Government via BCUHB (and initially via Unllais until June 2021) as lead agent for the North Wales Independent Mental Health Advocacy (IMHA) Service and the North Wales Independent Mental Capacity Advocacy (IMCA) Service - for the provision of the statutory IMHA and IMCA services. Following the fact that Unllais ceasing trading, the funding via BCUHB was transferred directly to CADMHAS until the tender process for the services could be completed in March 2022.

Welsh Assembly Government via Powys Teaching Health Board for the Powys Independent Mental Health Advocacy (IMHA) Service.

BCUHB for the Conwy and Denbighshire Community Mental Health Advocacy Service for the provision of advocacy for those who require mental health support in the community.

Denbighshire County Council via Denbighshire Young People’s Project as lead agent to provide advocacy for those receiving support from the Families First Project.

Lloyds Bank Foundation to provide support for service users based in mental health units in Conwy and Denbighshire.

10

Funding for the Relevant Person Representative and Litigation Friend Services is done on a case by case basis by the responsible funding authority in England and Wales.

FUTURE DEVELOPMENTS

At CADMHAS we recognise that face-to-face meetings with the people we support is a vital and important element of the work we provide, but since Covid we have also realized that the people we support want various ways to contact us and have the opportunity to use different methods of communication. We will continue to work with the people we support in making the service accessible through different channels and our Communication Officer will continue to develop our website into becoming a more interactive site. We have continued over the last eighteen months to strengthen our management team. It is not only important for us to have a strong team that can support the advocates in their work but also to encourage progression through training and achievement. We now have in place two Senior Advocates supported by five Deputy Senior Advocates as well as an Office Manager.

Training remains a key element in developing a team that is knowledgeable and benefits the people we support. We have taken a number of new advocates onto our apprenticeship scheme and even though it is a rigorous training schedule and does test the capacity of the new recruits to learn not only through academic studies but also in case work, the advocates we have recruited have stepped up to the challenge and are progressing well. As well as the new advocate upskilling through the apprentice scheme the management team have been on a Level 4 Diploma in Management course. The two Senior Advocates have completed the course and two Deputy Senior Advocates have started the qualification with the remaining Deputy Senior Advocate starting the same qualification within the next 12 months.

We will be looking at new and different methods of working in the future. The Duty role is one that hopefully will be expanded as more and more authorities appear to want a frontline advocacy provision but also a way of signposting and supporting people in the right direction of support and then providing low level advocacy to make sure they have a voice in that process.

In this challenging financial climate, we will continue to look at how we can better utilize our resources, minimize costs ensuring as much of our finance as possible goes into frontline services.

RESPONSIBILITIES OF THE TRUSTEES

The trustees (who are also directors 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).

Charity law requires the trustees to prepare financial statements that give a true and fair view of the state of affairs of the charity and of its income and expenditure for the financial year. In doing so, the trustees are required to:

• e select suitable accounting policies and apply them consistently;

• e make judgments and estimates that are reasonable and prudent;

11

• e state whether applicable accounting standards and statements of recommended practice have been followed; and

• ¢ prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

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

In preparing this report, the trustees have taken advantage of the small companies’ exemptions provided by section 415A of the Companies Act 2006.

• Approved by order,of the board

H E Williams Company Secretary 16 October 2023

12

Report of the Independent Auditors to the Members of

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

Opinion

We have audited the financial statements of Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited (the 'charitable company') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, 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 2023 and of its incoming resources and application of resources, including its 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 International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities 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 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 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 uncertainties 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 of at least twelve months from when the financial statements are authorised for issue.

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

Other 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 of the financial 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 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.

co. no: 06684259 13

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• • the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

• • the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities 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

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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatement in the financial statements may not be detected, even though the audit is properly planned in accordance with ISA (UK).

We obtained an understanding of the legal and regulatory frameworks applicable to the charity and the industry in which it operates through our general commercial and sector experience and discussions with management. We determined that the following laws and regulations were most significant: The Companies Act 2006, FRS 102 the ‘Financial Reporting Standards applicable in the UK and Republic of Ireland’ and relevant UK tax legislation. In addition, we concluded that there are certain laws and regulations that may have an effect on the determination of the amounts and disclosures within the financial statements such as Health and Safety laws and regulations.

co. no: 06684259

14

We assessed the susceptibility of the charity’s financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included:

• Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations or fraud;

• Obtain an understanding of the internal controls that management have in place to prevent and detect fraud;

• Challenging assumptions and judgements made by management in its significant accounting estimates; - Reviewing the financial statement disclosures and assessing the appropriateness of the accounting policies used;

• Identifying and testing journal entries, in particular manual or unusual entries;

• Obtaining third party confirmations of all the company’s banking arrangements;

• Performing analytical procedures to identify any unusual or unexpected relationships;

• Conclude on the appropriateness of the directors' use of the going concern basis of accounting.

The assessment of the appropriateness of the collective competence and capabilities of the engagement team included consideration of the engagement team’s knowledge of the industry in which the client operates and understanding of, and practical experience with, audit engagements of a similar nature and complexity through appropriate training and participation.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment.

Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. 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 auditors' 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.

Jason Matischok BA (Hons) FCA (Senior Statutory Auditor)

for and on behalf of Salisbury & Company Business Solutions Limited Statutory Auditors Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 ORN

co. no: 06684259

16

‘

:

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

Statement of Financial Activities

(including Income and Expenditure Account) for the year ended 31 March 2023

		Unrestricted	Restricted
		funds	funds	2023	2022
	Note	£	£	£	£
Income from
Donations and legacies	2	-	-	-	-
Investments	3	7	-	7	-
Charitable activities	4	86,769	989,617	1,076,386	501,919
Total income		86,776	989,617	1,076,393	501,919
Expenditure
Charitable activities	5	51,745	864,460	916,205	497,076
Total expenditure		51,745	864,460	916,205	497,076
		35,031	125,157	160,188	4,843
Gain/(loss) on revaluation of investments	10	(4,258)	-	(4,258)	(743)
Net income/(expenditure)	6	30,773	125,157	155,930	4,100
Transfer between funds	14	-	-	-	-
Net movement in funds		30,773	125,157	155,930	4,100
Reconciliation of funds
Funds at 1 April 2022		119,530	13,000	132,530	128,430
Fundsat31March2023		150,303	138,157	288,460	132,530

The notes on pages 19 to 25 form part of these accounts.

co. no: 06684259

16

2

‘

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

Balance Sheet

as at 31 March 2023

	Note	2023			2022
		£	£	£	£
Fixed assets
Tangible assets	9		4,861			18,542
Investments	10		55,438			54,896
			60,299			73,438
Current assets
Debtors	14	13,191		18,833
Cash at bank and in hand		239,737		78,789
		252,928		97,622
Creditors: amounts falling
due within one year	12	(22,825)		(34,645)
Net current assets			230,103			62,977
Total assets less current liabilities			290,402			136,415
Deferred income	13		(1,942)			(3,885)
Net assets			288,460			132,530
Charity funds
Unrestricted funds	14		150,303			119,530
Restricted funds	14		138,157			13,000
Totalfunds			288,460			132,530

The notes on pages 19 to 25 form part of these accounts.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

Approved by the board of trustees on 16 October 2023, and signed on their behalf by:

1 Qddedrdcd &, NICAL S AP Dennis - Trustee homed tn JM Gilmore - Trustee

co. no: 06684259

17

:

:

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

Statement of Cash Flows for the year ended 31 March 2023

	2023			2022
	£	£	£	£
Cash flows from operating activities:
Net cash providing by operating activities		167,045			7,055
Cash flows from investing activities:
Purchase of equipment	(1,297)		(14,695)
Fixed asset investment	(4,800)		(4,800)
Grant in respect of capital expenditure	-			-
Net cash used in investment activities		(6,097)			(19,495)
Change in cash & cash equivalents in the
reporting period		160,948			(12,440)
Cash & cash equivalents at the start of the
reporting period		78,789			91,229
Cash & cash equivalents atthe end ofthe
reporting period		239,737			78,789
Reconciliation of net income to net cash flow from operating activities
Net income for the reporting period		155,930			4,100
Adjustments for:
Depreciation	4,173		5,629
Amortisation	(1,943)		(1,943)
Fixed assets adjustment	10,805			-
(Gain)/loss on investments	4,258			743
(Increase)/decrease in debtors	5,642		(6,149)
Increase/(decrease) in creditors	(11,820)		4,675
		11,115			2,955
Net cash provided by operating activities		167,045			7,055
Analysis of cash & cash equivalents
Cash in hand		239,737			78,789
Totalcash&cashequivalents		239,737			78,789

co. no: 06684259

18

: :

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited Notes to the Accounts for the year ended 31 March 2023

• 1 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below. They have been applied consistently during the period.

a Basis of preparation

The financial statements have been prepared in accordance with the Companies Act 2006 and 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 102 (effective January 2019)’, and the Financial Reporting Standard 102 (effective January 2019) and on the going concern basis. Assets and liabilities are initially recognised at historical cost value unless otherwise stated in the relevant accounting policy.

The figures in the accounts are rounded to the nearest £ and the presentational currency is sterling.

The charity meets the definition of a public benefit entity under FRS 102.

b Fund accounting

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

: Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds are unrestricted funds earmarked by the board of trustees for particular purposes.

c Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. The following specific policies are applied to particular categories of income:

• • Donations are included in full in the Statement of Financial Activities when receivable.
• • Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
• • Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by the Board of Trustees has not been included.
• • — Investment income is included when receivable. + Income from grants or contracts, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

d Expenditure recognition

Expenditure is recognised on an accruals basis whena liability is incurred. Expenditure includes any VAT which cannot be recovered, and this is included as part of the expenditure to which it relates.

co. no: 06684259

19

;

i

%

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited Notes to the Accounts for the year ended 31 March 2023 (continued)

d Expenditure recognition (continued)

• Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct costs and support costs relating to such activities.

• Staff costs and overhead expenses are allocated to activities directly when identifiable; central office and other support costs borne centrally are allocated to activities on a basis consistent with the use of resources.

e Operating leases

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the Statement of Financial Activities in the year they fall due.

f Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Items costing £1,000 or more are capitalised at cost.

Depreciation is provided at the following annual rate in order to write off each asset over its estimated useful

life.

Asset Category Annual rate Fittings and equipment 25% straight line

g Fixed asset investments

Investments are initially recognised at their transaction value and subsequently measured at their market value as at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

h Pensions

The charity contributes to defined contribution pension schemes on behalf of some employees. The assets of these schemes are entirely separate to those of the charity. Contributions payable to the scheme are charged to the Statement of Financial Activities in the period to which they relate.

• i Company status

The charity is a company limited by guarantee. In the event of the company being wound up, the liability in respect of the guarantee is limited to £5 per member of the company.

• j Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existance for the foreseeable future. As such, the trustees continue to adopt the going concen basis in preparing the financial statements.

co. no: 06684259

20

b a ® 4

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

Notes to the Accounts

for the year ended 31 March 2023 (continued)

		Unrestricted	Restricted	Total 2023	Total 2022
		£	£	£	£
2	Donations and legacies
	Donations and fundraising	-	-	-	-
	2022	é	cs	=—
3	Investment income
	Bank interest	t	-	if	-
	2022	5	E	eee ee
4	Charitable activities
	Grants/Agreements
	Betsi Cadwaladr University Health Board	-	848,027	848,027	328,545
	Denbighshire County Council	-	30,000	30,000	30,000
	Powys LHB	-	95,590	95,590	72,002
	Lloyds Bank Foundation	-	16,000	16,000	30,076
	Relevant Person's Representative work	86,769	-	86,769	41,296
	Total	86,769	989,617	1,076,386	501,919
	2022	41,296	460,623	501,919
	Details of the various sources of income and their application are set out		in the Trustees'	Report.
5	Expenditure
	Charitable activities
	Staff costs (including travel)	43,508	748,076	791,584	423,778
	Subsistence, recruitment and training	835	9,524	10,359	3,647
	Professional fees	886	10,102	10,988	5,837
	Premises expenses	2,787	31,791	34,578	31,555
	Office/administration/IT costs	3,549	62,917	66,466	28,573
	Depreciation	336	3,837	4,173	5,629
	Amortisation of grant	(156)	(1,787)	(1,943)	(1,943)
	Total	51,745	864,460	916,205	497,076
	2022	58,749	438,327	497,076

co. no: 06684259

21

an

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

Notes to the Accounts

for the year ended 31 March 2023 (continued)

6 Net income/(expenditure) for the year

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |This|is|stated|after|charging/(crediting):|2023|2022| |£|£| |Auditor's|remuneration|(audit|only)|2,520|-| |Depreciation|4,173|5,629| |Amortisation|of grant|(1,943)|(1,943)|

----- End of picture text -----

7 Trustees' remuneration, expenses and related party transactions

There was no trustees' remuneration during the year (2022 - Enil).

Trustees’ expenses totalled £153 (2022 - £47).

Due to the nature of the charity's operations and the composition of the board of trustees it is possible that transactions will take place with organisations in which a trustee may have an interest. All transactions involving organisations in which a trustee may have an interest are conducted at arm's length.

The charity has a policy that all trustees must declare an interest if a related party transaction occurs.

8 Staff costs

Staff costs during the year were as follows:

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2023|2022| |£|Ee| |Wages|and|salaries|670,915|377,373| |Social|security|costs|57,466|24,265| |Pension|costs|25,225|15,130| |Travel|costs|37,978|7,010| |791,584|423,778| |The|average|number|of employees|during|the|period|was|as|follows:| |2023|2022| |No.|No.| |Management|&|administration|4|2| |Advocates|28|18| |32|20|

----- End of picture text -----

No employees received emoluments exceeding £60,000 per annum.

co. no: 06684259

22

: Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

9 Fixed assets: tangible assets

Notes to the Accounts for the year ended 31 March 2023 (continued)

Fixed assets: tangible assets
	Fittings &
	equipment
Cost	£
At 1 April 2022	75,535
Additions	1,297
Transfer to expenditure*	(10,805)
At 31 March 2023	66,027
Depreciation
At 1 April 2022	56,993
Charge for the year	4,173
At 31 March 2023	61,166
Net book value
At 31 March 2023	4,861
At31March2022	18,542

• 26 items of equipment (laptops, tablets & mobile phones) were purchased at the end of the previous year in anticipation of new staff joining the charity from 1 April 2022. As none of these items cost more than £1,000, they have been charged as expenditure in the current year in line with accounting policies.

10	Fixed assets: investments	2023	2022
		£	£
	Aviva Investment Portfolio
	Market value at 1 April 2022	54,896	50,839
	Additions	4,800	4,800
	Investment charges	(588)	(651)
	Gain/(loss) on valuation	(3,670)	(92)
	Market value at 31 March 2023	55,438	54,896
11	Debtors	2023	2022
		£	£
	Debtorsandprepayments	13,191	18,833

co. no: 06684259

23

’ Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

Notes to the Accounts

for the year ended 31 March 2023 (continued)

12 Creditors: amounts falling due in less than one year

						2023		2022
						£		52%
	Social security & other taxes					13,322		6,334
	Other creditors and accruals					9,503		28,311
						22,825		34,645
13	Deferred income
						2023		2022
						£		£
	Grant in respect of capital expenditure - Covid-19					(Aida		7,771
	Amortisation
	At 1 April 2022					3,886		1,943
	Released in year					1,943		1,943
	At 31 March 2023					5,829		3,886
	Net book value					1,942		3,885
14	Movement in funds
		As	at	Income	Expenditure	Gain on		As at
		01.04.2022				reval'n/		31.03.2023
						transfer
		£		£	£	£		£
	Unrestricted
	General fund	76,730		86,776	(51,745)	(9,058)		102,703
	Designated fund*	42,800		-	-	4,800	*	47,600
		119,530		86,776	(51,745)	(4,258)		150,303
	Restricted funds
	Denbighshire CC		966	30,000	(28,309)	-		2,657
	Betsi Cadwaladr UHB	11,389		848,027	(754,418)	-		104,998
	Powys LHB		-	95,590	(65,088)	-		30,502
	Lloyds Bank Foundation		645	16,000	(16,645)	-		-
		13,000		989,617	(864,460)	-		138,157
	Total	132,530		1,076,393	(916,205)	(4,258)		288,460

*Designated fund

The designated unrestricted reserve is to provide for potential liabilities arising should funding be withdrawn and CADMHAS be required to be wound up. Amounts have been set aside to meet possible redundancy costs arising in the future and significant expenditure relating to the charity's infrastructure and business premises.

co. no: 06684259

24

,

Conwy and Denbighshire Mental Health Advocacy Service (CADMHAS) Limited

Notes to the Accounts for the year ended 31 March 2023 (continued)

15 Analysis of net assets between funds

Analysis of net assets between funds
Fund balances at 31 March 2023 are represented by:	Restricted	Unrestricted
	funds	funds	Total
	£	£	£
Tangible fixed assets	-	4,861	4,861
Fixed asset investments	-	55,438	55,438
Net current assets	138,157	91,946	230,103
Deferred income	-	(1,942)	(1,942)
Total net assets	138,157	150,303	288,460
2022	13,000	119,530	132,530

16 Lease commitments

At the year end the charity had total remaining commitments under non-cancellable operating leases over the remaining life of those leases as follows:

remaining life of those leases as follows:
	2023	2022
	£	£
Expiry date:
Within 1 year	23,695	23,695
Between 1 and 2 years	5,658	23,695
Between 2 and5 years	-	5,658
	a.	__S

co. no: 06684259

25