Charlty rtyi$tration numb•r 1128582 Cornpany roghtTrllon numbèr 066842S9 (Enoland and Wale$l CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) LEGAL AND ADMINISTRATIVE INFORMATION Tru•ts•• Mfs A P Dennis J Gikno Mrs l F E Htrwarth Mr5 L Vingy-Pass Mr PA Imlliams Mr5 E A BurggS$ Mrs A J Evans Miss B P•rf¢ins IAppoini8d 1 May 20241 (Appointgd 1 May 20241 (Appointed 23 s8pt8rnr 20241 S•¢r•tary IAr trluw ENed Wlkns ChArfty numb•r 1128582 coMnY numb•r R•gl•thr•d ollle• Unit 94 en Court StA$8ph 8uwn•M P D8nbvJhshir• LL17 OJE AUdOr S•J• & Company Buwn•u Adwscrfs LimityJ 102 8rM*n Court St Asaph BLLSIMSS Park St AsaF DenbvJhshir• LL17 OJE
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE {CADMHAS) CONTENTS Pg• chaIrS. R•pc Tru5t8es report Statement of trustes resF#Jns1bttIeS Independent audrtofs report 9-11 Statement of finanual a¢*wt 12 Balance sh8at 13-14 ststement ofcash llows 15 Note$ to the financial slatements 16-26
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) CO£HAIRS' REPORT FOR THE YEAR ENDED 31 MARCH 2024 wouKI like to to wrt1 Y6 our lAG. First of all, we w0d lik• to thank Elf•J. our Dir¢dor of SeN"c•s. r05t ol our Ilaff and oui volunt8grs for ¢hoir continuing hard work and dj1£allOn, and for continuing io adapi to n•w ways of working. whilst providing a professional and coMphen$1Ve se1¢ lor our s8rvic¢ users. As is usual wlh all organi$8tions hav• komed members ol staff and w• woulJ like to thank thos• who ttav• moved on and wsh them well. In 202&2024 w• contsnu•J th prowdg a communty-ba8ed t•Nc• for Conwi and DOth"ghshi and stsrb.ng in Sept 2023 we workéd In partnership wmlh North Advocacy and Adw'ce In providing a ¢ornmunty-bas•d servico lor Gwyn•dd and Mén. 80th m¢6S are lunded by Bètsi Caoknfawr University Hèalth Board. cA)ntinu• to provJg an IMHA s•Nc• foi both lomal •nd inlrymal pab8nts wrthin iratnt units across t whole of Notth alw advocales worknng in the IMHA sgrvice in Pty•. Our IMCA serwce n¢yw •xtsnds acr ts whokn ol North 88. omploy R•l•v8nt Per80n Ropr858ntati¥e$ at present. as part ol IMCA. whth contynues to be a last growThJ part of th8 9orvicA•. Wth thts IMpmentatiOn of new i$lab"on, tho will ba Irwr8ted Into rokn of our IMCA advo¢otes. W• pr¢)Mded Youry Peopl8s' &Y¥ocacy D9gh9h1rO fvnd•d by lo¢•1 •uthorty. Th• t•nd•r lor thi8 ie• cam• out lJter in 2023. but it was d•eKl•d Ihot not roiend•r. All our •dvocates are tomial advocatol. In whith?¥er part of th• 1c tY work. All now unqualified advocat84 begin working within th• oan1$allOn a5PrentiCe$ an(1 lormal training throLtrJh this proce88. W• itill continu• to f•c•1 L•rg• nwnbw• ol I•1•4• for lh• c4Jmmunity whKh are triag8d by a dedicated J¢8ff rnernber. Thls has b••n pfov•n to shorton fv w8ng list for ccmmunrty &Jvotacy. Elfed ha6 prowd•d a wntt•n r•port in whth l exp•Th1 on fiJtur• d•v•Wi•nt8 And dir•¢b'on of the r¥i¢ which our organisation provhl•s. have welcom•d Mw trustt•s. bur •r• $bU k)'n9 lor nvd on•$ to Jthn us. In ecrfnmon wth other organi$alion$, ap1¢antS ar8 in short suppty. AB wth all third seer org8nss8tion8 to eMtinuts to comF¢ts for s••k ¢yJt frJndirKJ opportunitK*# lor mental h88th woi•cis. M05t of our Current fvn(lirg is secure al preseni •n¢J SUC$S1U1 t•nd•rirYd lor tm IMHA and IMCA Bgrw¢g8 h•1 resutted in an expansion ol a¢tsvrti83 from 1 2023. As certhairs wè wouhj lik• to r8rtw#t• our thanks to all our 8tsff. vc4unt•er aTr# bo•rd members for all their eontinuing hard wtsrk, 5UPPOrt and ¢ommth)•nt Shown 0r IM yèar whith 8nabK8S US to dolivgr a first cla$8. prof•ssional s•rvic• lor tyjr S•M£• Us•rs. Anne D•nnk8 and Jenny Giknor•. cC"r$. CADMHAS Ann• Dannis and Jenny Gikn Ctrchalrn Dats." 16 08C8rnb8r 2024
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE
(CADMHAS)
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORTI
FOR THE YEAR ENDED 31 MARCH 2024
The trustees prasent their annu rgport and financll statwn•nts forthe year ended 31 March 2024.
The financial statements ha¥8 prepared in aixordance vAtt) Ihe accounting polici sat OLrt in note 1 to the
financial ststements and comply with the charity's goveming docurnent. the Compan$ A¢X 2CAI% and 'Accounting
and Reportyng by Chantie5. Statement of Recommende(I prac aFplicable to charitses preparing their accounts i
accordanc with the Finanoal ReportiThJ Stsndard applicable in thè UK and Republic of Ireland IFRS 1021"
18ffecbve 1 January 20191.
Background
Work to gstablish the Con¥Yy & Denb¥Jhshire Mentsl Health Advoc4Ly Servi ICADMHASI began in 2006 with a
nUrnr of interested and commrt18d iTrJividuals workirs together to draft what was to be a succassful service
proposal. Recrurtmeni of the siaff of CADMHAS an In January 2007 wrth the first members of stsff comiry into
post in the spring of trat year. CADMHAS became cperatsonal as a SOTwce on June 1st 2007. Since then
CAOMHAS has mntinued to grow now eMOY1g over 40 rnembers of staff and running several different projects
including." in Conwy and DenbighshI Community Mental Health Advocacy". Relevant Person Representative and
ligation FrrS Service.. in Denbh$h1re onty yoUj Pecple'5 Advocacy.. and in Powys Ind8p8ndent Mental Healtr
Advocacy.
Mlstslon Statement
To be the leading Vol for adults and youwJ with rr1* hganh iss$ across Wdkn.
Alms
CADMHAS will strive.
To be > supportive and ind9pendent ¥ffjit2 for all servtt user5.
To provide a hh qualty. Instructed advoe2cy ser. safeguar
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) TRUSTEES REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 A¢hh¥•m•nt• and p•rfgnno• In 202>24 CADMHAS had another $uce8ssful y8ar wth fvrther gro In proJg¢ts. finance arJ stsff but also saw us saying goodbye to a project thai CADMHAS ha5 prowdeil since 2014. At Ihg tginrsing 012023 it was I•¢ogni1 by th8 IAèL8h Govemmènt that to fuffii th• pot•nb"al ol Ihe Independant Mentsl Capacity Advocaty to rneet lh8 grrying demand on th• sèr¥ice that fvrther funding would be needed to train additional aLlvocats. CADMHAS was successful in bithying for this knnding and ware ab lo offer t•n new advocates the opportunity to train with us under our appr•nt1¢eSh scheme. Th8 thgy attend is a Cty & Guilds Level 4 Indopon¢J•nt Advocacy Pra¢lice. As part of tho tour5e. they. att•nd a one doy r rnonth tu81 wth GcpA•r Coll999 . a monlhly s•8801 wth ththr tutor 8ttgnil?nce at a monlhly p••r group rn. Ih•t M mandatory wherg thoy wil ihAM expgrionc08 and 18amin9 practiC0S Wrth Ih•ir fdlcth apptICe$. Ihrou9h ¢ho 1&monih wriod of their tr¥irS th•y bo abl• lo take or day off poid kn•ve to Comptr o¥$vJnments, . bo rn8nior•d by on gxporioncad advoc•t• l••m first h•nrJ hcw to pr8cb¢ as Jn •dvocatè by earyin9 case load ol dnIs. During the ye4r we also up with North Adwacy •nd in puth.rs foThvard a 5uccossful bid for the community advocacy service In Gwynedd and Mèn. Th• olsibility Uit•ria for the w•r• IAnd 18 provide •s shown In brackots by ei¢her CAOMHAS or NWAA41". l Adults wth1o•rnirg difficults"•i INWAAAI ii. Adultj wrth m•n¢al problems ICAOMKASI iii. Adutts wth physical and wnsory d'lit INWAAAI iv. Ok1•r wopki INWW41 v. Adults who have •cquirnd brain injuri•s ICADMHASI Aft•r t•n yèars of providin9 8 serv¥c• had to 1hdraW from In a combined bid for the Youn9 P8opl•s service in Denbi9h$hire In the r•t•tid•nng proee85. During Ihose ten yoars CADMHAS had begn part of the suceasslul con¥ortium alongsK1e ¥Ast Rhyl Young Peopkn's proieu and Denbigh Youth Proi8cI wha CADMHAS provhled the advocacy element Dvring thai p•riod our advocate 5UPPOrtgd nearty 500 young P8opl• to have a voice In s•rvice5 and issues that affe¢¢¢il Ihem such as m•ntal h88th. benefits. family. employment. domestlc atsu and •ducabon. But due to 8 funding t ot £30.0fy) wh•n tho conlrèct cam• up for rgtendgnry il wa$ decKled that CADMHAS eould no k)rvJer provide the on ¥ reduced budg•i.
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) ICONTINVED) FOR THE YEAR ENDED 31 MARCH 2024 During 202>24 deatt again with a vohjmo of rnf•rrals rec4iMry 2946 conts¢ts for support Two thousand four hundred and lorty fy¥o cases re and deatt wrth by our front line advocate$. A further lour hunrlret1 and ninety eight re supported by cwJr duty advJcat8d who ether assistsd ihe referred person w arranging m•8brrfJs, ¥hitsr¥J b¢ter¥ or signposty"r4J thom to Olr 8¢8. E conty'nue to provid• a quality serwce to Ihg peopk support and a few ?xamples of feedback trom the people w¢ support an(1 professionals continuos to demonstrate Ihe valu¥bkn work our team cames out wilh p80pkn across all our projects 8$ dernorrftratso b•l¢)w". I have receivffl support from CADMtriAS many times off and on ovgr fv yo8rs and I vAni•d to knt you all know the positsvo Impact it has had on my life and Mental H•ath. l find you all to be accossiblo. helpful. profvSSnal trThJ and t•nauous bunch olidly 8gg$l You have helpod m8 r•gain my ind8P8ndence and seff 0sts8m. gmng rne a voKe and Inv8luabJg help bnrj Support over tho y•8ry6. l cannot thank you •nough for y¢r unrelentiThJ h•rd wth. y¢r supptyt. your empathy for P •nd gvgrything you have done. 11 is truly apprtiaèt aTrJ you ho m•J• 8 diffgrgnce. his ioum•y Could been ry different wrthout you. My advo¢& was lov•ly and supportivg. CADMNAS advocao s•N£• Is g¢)od. 18m very ease(l with thè support I h•J kn my Jvocai•. ol Isicl managad wiihout. IMCA was proathve wth rosponding in ? tirnely vrny. IMCA WAS abk8 to rneei witr P on a nurnber of 0¥10n5 throwttout th• procèss du¢ to Ihe complexty of tha cas?. The IMCA was abkn io comrnunicatg th• wish•$ of P throughout th8 proc•ss whKh ¢)n olon$ would ba difficulL The IMCA 8nsur•d that P. wish85 and feelings wero 8hared throughout •n(t that rt wll noi dot•m)Ino fiJtU derAsions which a xp•cted to te made. A vèry cornpr¢hensive roport by lh• IMCA and bolancg sheot Was pfovh1•d b•for• the rnoebnq. It w•s h•lplul to b? able to ne¢1 and discuss on tho kay ptyn¢s during the rn••ting and this Inforned the bMt Intor•st d•cigion. Th• IMCA met P ort 1#1 occasions before the ma•ting. Thèy a150 took tirno ¢0 m•8t with the famity lo h•m th•ir chsklhotsa. family lif¢ and beliefs valuos. Thè IMCA rnpras•nt•d P and thwr wshes on(J fooling5 I11. Tho best inter•$t mts'n9 was r•-eonv•nod to provhle opportunity io reflecl on Ihe •fft8 and nsks ol all ol ¢#r• and ¥)mModa.0n bèfor• making an inftsnngd test Interest deosion. l arn writin9 lo expr•3s my Sinre thanks lor th• woathve 5UStain¢il support provid•d lo My paInI XX whil$1 thgy wer¢ an inpatsent on the Hergest Uni Th• IMHA'S input was In6lrumen¢81 In shortening the pati•nt's ngth of ¥lBy'. th¢5 w83 ach*ve(I by your proactive approach to advocating for the patient. r•gularty requestsng report8lupdate$ from ihe inpabeni nurwng aM and thè community mental h¢alth tsam and r•gul8rfy supportity the p8tiènt In dgty8ion rnakir A¢knowl•d9•m•nts CADMHAS hos over 300 ofganisiion lisiad on its dat8b8s• that w• ar• In eontsct w¢h dunng the year for support 8nd services In connect th our woth. Th• list 1$ too long to irtdud• horn but woukl lik8 to thank thom all for their conbnuing support
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Prln¢lpal fvndlnq •ourc•s Balow arè Organisatio or bod that our proJ"•cts •rKI wouhj like to thank Ihgm e$peryalty for thèir support during the past y•ar ¢sh Senedd vba BCUHB for th¢ North Independent Mentsl Hgath Advocacy IIMHAI Serwce and th8 North Wales IMCA s•Mctr- for the provision ofthe stslutory IMHA and IMCA $8rvw. Ish S•n•dd via Powp Te•chir4 Htth Board for th? IndwrKlè¢it Mental Health Advw IIMHAI SeTViC8. BCUHB for thg Conwy and D•nbM$hIrè Communty Mental H•alih NA1vocao S8rvic• for th• proviiion of advvAcy for thosè who require rnentsi heath support In th¢ ¢ornmunity. BCUHB lor tho Gwyt)8dd and Mth) C¢ynrnuntyA¢fvo(aty S•NK. Funding for the RvanI Pgrson Repre8en¢atiw and Ljbpalth FThJnd SeNcM c•8e by cas• basi$ by the responsibh funding aulhonty in England and Wal•s. Th? SternOl of Fin•ncio1 Adiwbg$ for 202&24 sh¢yws thAt • $urplu• •ro8• of 41,561 duriThJ Iha y••r. At th• end of th? year the total n•t 8#t• of Ihe ch8nfy %w• £530.021. Of which £333.007 relat8(I to restricted lunds And £197,014 to unre$trict•d lunds. wilh £47.800 of th• latt•r d•wgnatg(l ¢0 proMd8 for potential liabilities should th• ¢h•rity be wuirod to wiTha in full or in part. Thty r•8•rv• will be during 20244S y••r. The chanty r•Cogni¥ and accepts rts r8sponsibl1rt a• • ¢h•nty. IMd ttffnpany and ernpkJy•r to protèct th? financi81 Viability onij conbnuabon of thè organisabon. In o¢xordanc• with good pracb"c• le.g. Charty Commi8sitsn and NCVO recnMndaty.0n$) it is agreed Ih•t mon$ ar• allocaitd trwards 8 regorve. Th• purposè 01 m81ntaining Ad8quatg are to •nJure cash flows le9. co¥•f in r•v•nu• fvrylirg) to cov•r unforesgen c4rcum8l•nc to prow¢Jè the opportunty to attradj Kl•ntsfy •M•M•b fvnding a9n9 lu• b• •ubi•ct to culback to en$ur• that shgukl fvn(liry c•¥w. lh• Onation woubj bg to fulfil all ol its finana¥l •nd le9al obligations whtn wound up. The board will r•vi•w th• of the rgSWVg9 annu•ly Unknss and until 01hgrwi •greod. th• organisation will 8n¢Jgavour lo rnaintain a minimum f•s•N• equivaknnt to the rrefit threo monihs running c05ts 01 the organi8ation. •nl endeavour to irKfeas• Ihis amtyJnt to th* •quivolent ol rnonths runnwKJ Cos.
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) TRUSTEES REPORT {INCLUDING DIRECTORS. REPORTI ICONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Futur• D•v•lopm•nts Over the last years wg have been developiNJ oltrr managgmgnt leam. Iraining and apprentyceship sch8mes after gucc8ssfully tandaring lor the gnhaFKe(I IMHA aThJ IMCA contracts. Vlè have rèvampe(l our wtsbsite. online rferral gyglems. logos and 8813. ha¥e ¢ncreasod c4Jr presence on sooal m•dia and rnt of th• thanks for the later piecés of work must go to the Louisa Moore wtho sadly pas¥811 away ¢Juring th15 last year. Ov•r tho nèxt 12 months will be foDA"NJ on rÈeruitsThJ vclunt•ws io cary oul awareness r81StrrfJ work in nefv4orK mo8ting8 aeross North IA¥les but al80 carrying out rethnt rosearckn as to whjt organis8lKJns wtr can ¥i9npo$t to and than Inputhng the Infonnatson onio to our websrt?. CAOMHAS not actN•ty r•erurtad ¥duntws in ts last y•8rn th? typ8 of rrIed out in th• 8grvices we op8rat• arè quit¢ $pwalized l¥Jl aL80 volUnr8 nèod con6Klerablo OUnt gf 6UPPOrt which we arè now in the p0811ion to offer. Ther¢ are many ben6ffts In r•twibng volunteers both for th? or9ani$ation and for th• volunteer. Exp8ThJing rnach impKt - Volunleers can Mlp organvz4tion• •1 Ih•w by proVlIr I•£0S and support. Access to n•w Id•o$- Volunteers brirvd rth P8tsP•dNw. WKJ approach•s to •n organyzatson's work. Upskilling cpportunitle8 unt••r p05rtiM¥ IndU•l$ d•¥•b)p and hon• transf•rabKfj likg commUnity0n. colLiboration. and organization. Profogsional dOlopment- Vonte?nng pl•y a cnlul rolè In prots¥8i¢)n•l ¢ev•lopm•nt. Con$iit•nt pool of volun¢e•rs . Rerjuibng vdunth•rn on ongoirg basis •n6ur•s a tonw$tont of indivKlua18 willirrfJ to contribute ¢heir ts.me and 8kill8. Woth on ro¢yun9 vc4unt••rn 11 $tort in yo•r. The pres•ni financial dimate wains ¢h¥llen9ing. w• wll continuè to look at how can b•ttw utllvz• our fesourc8s. rnin1m• costs èn$uriThJ a8 much of our fin8nce as possibl8 gts into our frondine services. All lh• abovo work ¢oukl not t• COmptad wrthout conbnuiffj (Wicotson ol tho Who t•am Irom Tru8t••s, manag•r8. othocJles and ¥drnini$tr8bvo staff. Siructiir• govornanc• •nd ffln•g•m•nt The charity 16 controlled by its govamiNJ docum•nt. rt8 M8mornndum and Arbdel OfAoria"0n. and cLJnsbtute8 lirnited company. Iimrted by guarant••. as d•fin•d by th• COmnIesAC1 2(. Th tru¥t•gs. who ¥re •lBo the dwoctor8 for tho purpow ol CLvnpany law. and who a•rv•d dunno th¢ y•ar and up to Ih? date of gi9natur• ofthe fina181 stat•rne *we". Mrs A P O•nnis Mrs J Gilmor• Mrs l F E Howarth Mrs L Vin6y-PasswJ Mr P A llIamS Mr6 E A Burgess Mrs A J Evans Miss 8 P•rtin8 IApwnte(1 1 May 20241 IAppointed 1 May 20241 IAppoinied 23 Septernber 20241
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 R•crultm•nt and appolnlmont of n•w tru•t• Prospective trustees are r•cruited and Klenbfied ty of rnoulh or by prior knTh8dge having coma Into contact th them previously In th• wort arena or by promobon of th• post. The prosp•ctive board memb&r will be invite(1 to a nurnbgr of board m••b"rvJs as an th¢Ner ¥ThJ rf MUttlty agrg•J Ihen thè 8ppointrn8nt will b8 vot•d on by Ihe board. Indu¢tlon and tralnlng ol n•w tru•t••• New truste•$ are provkle(I with cop5 of all poliuos. procedur•$. Ihe goveming documents and other rélavant material, Naw trust¢o$ are offered m•ntorirrfd by an expenet7c•d trustse. Speufic training needs are identifi8d, All tTU8tees hav• ongoing training on theif rol•1 and sPOnSi1.&s. Org•nl•atlonal •tructur• The trust••s d•at• respryknlty for lh• day to day nmniry ofCADMHAS lo fv DifOCtor of Servic•$. R•ltod p•rd•• Outs to tha na¢ur• of th• chanty'a cper&tion• •ntJ th• t(p0sitn ol th• board of tnjstees rt 18 inèwtabb that Iransactitsn5 wll tske plac• wrth ooanisats'on3 In whch a m•rnb8r may have an Inter851. All transactions Involving Ofganis&tson¥ in which a iruste•s MAY have an interest ar• eonductod at ami's n9th. Tho Ghanty has a Dg¢larotion ol Int•rosi policy. All trust808 must ¢Jad•re an bnlere8t If a rdat•d porty transactson ¢)ccurJ. Audltgr Sage & Company Business Advisors Limrt•d re apwntsd as audrtor to ts c4mp•ny and • rn4c4ution proposing Ihat they be r•-appoint8d will be put at a G•n•ral Meeting. Rl•k min•g•m•nt The trusie•$ ha ¥ ¢Juty to i¢Jenbfy and r•¥ thg risks to which th8 ehanty 18 8xpos8d and to ?ngure appropri#t• controls ar• In placo to provwJe rea$onèN• assurance J9ainst fraud #nd error, The rnajor nskj to whith Ihe charlty 5$ •Mposed. a8 i¢J•ntifi•d by IM tw•tws. h•v• •n rev •nd syst•ms hav• t•en Mtabllsw to mity8te thoJ• risk$. Publlc b•n•fft As trug1ge$ wo will giv• Con$bJer.c to th• Ch•nty Commiw'on'> requir•m•nts for r•porbrvJ on th• public bantft of our actlwtS. D•ll¥•rlng publ1¢ b•n•llt Tho trustees have referred to th• guhlance wntssne(l in the Chanty Commi¥gion'5 98n8r81 guKlancè on public baneft when reviewing lh• charity's objecli ond aTrJ In planning thanty's futur• &etivrti?J. All thg th8nty'$ 8Ctivites fcKus on th• pfowsion of advo and •r• und•rtakon to ftrtU CAOMHAS'S Chantab purpos0¥ lor th8 public 0?fil. Th• truste•s roport was ro0 by Ihe BO8 ofTrust••s. Mr Huw Elfed lI1m5 Gompany Secr•tary 18 December 2024
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) STATEMENT OF TRUSTEES RESPONSIBILITIES FOR fHE YEAR ENDED 31 MARCH 2024 The tru5te85, who a also the directors of Conwy and Deth9hshiw Menlal Heanh AdvocaGy Servic£ ICAOMHASI for the purpose of company law. are re¥Jon$4bk lor preparin9 the Trustees Report and the finanoal ststernents In accordanee with applicable and United Kingdom Accounts'ng Stsndards Iunrted Kir¥Jdom Generally Accepte(I Accounting Praclicel. Company Law requ¢re$ the trusté85 to prepare finanual statements for èach finanual year which give a true and fair VKPW of th& state of affairs of the dianty and of the incorning ourteS and application of sOUrCes, induding the InMe and expendthre. of the charilabk company for that year. In preparing thèsè financial ststements. the tyustees a r8quw•J to.. - select surt8ble arxxjunting polic 8ThJ Ihen aryly Ihern con$istw". - observe the methL>ds and prinwes in thè Charibes SORP". - make judgemenls aThJ estimates that a r•asonable a1 prudènt aTr# - prepare th8 finanrial ststemerrts Ihe goiwJ concem basis unloss it is inappropnate to pSurne that the charity 11 continu8 in operatyon. The trustees are responsi for keepin9 a(lequate armunb"wJ rId5 thai disdose wrth reasonable acujracy at any time the financial wsitK)n of the charty ar¥J enable them to ènsure Ihat the financial staiem8nts compty with the Companiès Act 2006. They are also wrx)nsibl8 for safeguar¢JifVJ the assets of thg thanty and hen for taking reasonab Steps for the pravention and detecbon of frau¢J and tstsr Irregu&rth5.
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CON AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE ICADMHAS Oplnlon have audited the finaroal ststem•nts of Conwy and OertJghShi Mentsl Heatth Advocacy Service ICADMHASI (the 'thanty'l for the year ended 31 Marth 2024 whth MpriSe the statement of finanual J¢tivitie5, the balan sh8et. the statement of cash f%)ws a¥¥J notes to the finanoal Ststsm8nts. induding significant accounting poli¢YdS. The finanual reporDng framework that ha5 been apie In their preparabon Is applicable law and Unrted rJdorn Ac(x)untsng Stsndards. induding Finanaal Reporbrg Standard 102 Th8 Finanual R&porting Standartl èpplKabl8 in thg UK and Republic of lrnlènd (United 'n9d(n Generalty Actepted AUntIng Practitel. In our opinion. th• finala1 statements.. give a true and fair of the state of the charitable ccvnpany's allair5 as at 31 March 2024 and of rts incoming resourrs and applicabon of resour5. for Ihe year then ended". have been prop8rfy pffjparsd in aLrordanc8 United KiWc¥n Generalty Accepted Acetsunting Practi.. and have been prepar8d in accordance Ihe requirwnents ofthe CompansAct 20C6. Basis ft>r oplnlon We ¢ondu¢ted our alt in accordan with Intemational Stsndard5 on Ad"rj IUKI IISAS IUKII and applicae law. Our reSpS11111$ undar ¢hose 8tsThJards are further descnbed in the Authtts $OnsIbl111l8s lor th8 8udit of th8 fin8ncJ81 starements 5ecton of our report. are in¢Jepend8nt of the charrty in aOrdanCe with the ethical reqU1ments that are revant to our audit of the finanaal stal8m8nts in the UK. Induding the FRC'S Ethical Standard, and we have fUlfild our other ethical resrx)nsibilibe5 In accordan wilh these requirements. beligve that the audit eenCe w& ha obtained s suffint and apwopriat8 to provhle a basis ts our opinion. ¢on¢luion# relating to going conrn In auditing the finanoal statements. we have Cond that the truses uso of Ihe going cern basis of actounting in Ihe preparation of finanoal 513tements apprcyriate. Based on the work ¥4E have perfomied, we have not identffied any material Unrtain"es relth.ng to •V8nts or (x)ndibons that, individually or tiVely. may casi wJnifi¢Jnt doubt on th8 charity's ability ¢0 contsnue as a going concém for a ponod ofat least hvdv8 months from when Ihe financial statements are authorised for issue. Our responsibilS and thè respons1185 of Ihe trlteeS with respe( to going concm are described in the relevant secbons ofthis Oth•r InfomioUon The oth6r Information cornprises the inforrnalion indLthd in the annual repon other than tt)• finanual staternénts and our audrtorfs report thereon. The trustees are responsible for the other Informatson cA)ntained wrthin ffte annual report. Our opinion on the finanoal ststements does not cover the other inforyration and we do not express any form of assuran condusion thereon. Our responsiknlity Is io read the other Infomation and, In doing so, con51d8r whether the Oiher information Is maienalty incon$i$ient with the finanual stJternent$ or our kno¥edge obtained in tr course of the audit. or OtheThSe appears io be materially misststed. If we identity such material incons15tenuès or apparent material misststements. we are required to ¢Jwemiine vknether thls gives rise to a matenal misstatement in the financial statements themsefves If. based on the work we have perfomie¢l, we condude that there Is a material misstatsmont of thi$ othgr Informabon. are required to report that fac* have nolhing to r8POrt in this regard.
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) INDEPENDENT AUDITOR'S REPORT ICONTINUEDI TO THE TRUSTEES OF CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE ICADMHAS Mattors on whl¢h w• ar• r•quirod to roport by •xcopVon have Tthing to report in respea of the followirwj rnatters in le"0n 10 which thg charits (Accounts and Reportsl R•gulatsons 2008 require us io ptsrt to you If. in our opinion.. the infornab.on given in the finanual staternents LS ifLcon$tent in any matenal $pert w¢th the trustees r8POrt'. or sufficient accountrng records have not l)een kept, or tt)e finanrial ststements a not in agr8ement with the accounting r8cord5'. or h8¥e not recei¥•d am lh8 infonnation and explanation5 requjre for our aud R••pon¥bbiliti08 of trusts As explained more fulty In the statement of trustees nsibIlIties. th8 trustees. who ar8 also the direaors of tha tharity for the purKM)se ol cc¥npany law. arg reSpOnstr) for thè preparabon of the finanaal statements 8j for b81ng Satisfied that they give a tru8 and fair anil for such Intemal control as the tnJstee5 d8terrnine is necessary to enable the pparatiOn of finamal ststemonts that a fre• from material misstatement. whether due to fraud or arror. In pparing the finanual statements. the Iwstees are responsib fr•r assessing the chanty's ability to continue a5 a going Concem, disd051ThJ. as aw)1&e. mattr5 related to going ctsncem and using the going concem basis of accountin9 unles5 the Iwustees either inier%l to liquidate the charitable company or to ¢eas8 opèrations, or have no rea115tic altematsve but to do so. Audltorf8 r8sponslbllttl•• lor th• audlt of tho financlal $tatsm•nts Vve have been appointe(l as auditor under sectson 144 of the Chants8¥ Act 2011 ar¥J report in acc¥)rdan with the Act and r818vant regulatrons ffl w hawng elled th¥eundef. Our objectives arè to obtain reasonabb assuran about whether the finanoal statements as a whok are free tre4n rn8terial misstaternent. whether due to fra or enor, arKI to issue an auditorfs repDrt that indudes our op1nion. Reasonable assuranc8 is a high kvel of assurance but 15 not a gUarane that an audit conducted In accordance th ISAS IUKI will aknys detect a matenal misstaternent when it exists. Misstat8rn8nts can aTise from fraud or error and are considered rnaterial if. Indi¥KJually tsr in Ihe aggregate. they coukJ reasonabty be experted to influence the economic Ilèe4sions of us¢rs en on the basis ofth•5e ffinancial ststements. The extent to which Lr procedures are capabk of detscts.ry irr8guiarili8s. induth'r9 fraud. is d•laid below. Our approath to identifying an¢J assessirrf4 the n5ks of matenal mi$$tsment in r•5pecl of irregu12ribe$. induLling fraud and non-cornp1i2re wrth laws and regulations, was 35 follows." the engagernent partner ensur&J thai the engagement tsam cKtety hay the appropriate competenc8. capabilities and skills to Klentyfy or rewni%e nOr¢0pI1an wth appluble laws and regulations". • we Id8ntified tre laws and regulab"on$ aptAi¢able tov the company through di$cussion$ with ditorS and other managem8nl.' • we focused on speafic and regulations we conshYer8d may havè a diract material effect on the finanoal 5tat8m8nts or the operatsms of the ¢ompany. indudirrfJ the Companies ArA 20C6. tsxation legislatn and employment i$labon', we a5S8S58d the extent of cornplianrx wth the laws regulab.ons hjènbfiod above thrOh gnquires of rnanagement and inspecb'ThJ le9al rresponden., and Idenb'fied law5 and regulations were comrnunuted wthin the audit t•am regularly and the team rwnained alert to Instances of non-cornpliance through the aud assessed the sU5ceptibilty of the companys finanaal statements to material rnisstatem&nt. induding obtaining an understanding of how traud might ocojr. by". making enquires of management as io vthere they o)ns#Jered the was suscepfr'bilty to fraud. their knowledge of actual. suspected and aled fraud. consklering the Intomal conlroLs in pla to rngate iisks of fraud arn1 nonacivnptiance with Mvs and regulations.. and und8rstsnding the design ofth8 *>Jmpany'5 remura110 pc4ici8S. 10-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE {CADMHAS) INDEPENDENT AUDITOR'S REPORT (CONnNUED} TO THE TRUSTEES OF CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) To addr$ Ihe nsk of fraud through management bias and ovemde of controls, wtr" performed anatybcal proceduw to thntify any unusual or unexpected r•lAtion$hips'. tested journal entM$ to unltsual transacbons. asses68d wheih•r iu&J8mgnts anLI assumption5 mad? in deteminirvJ Ihg aCunISrj •Stimato$ were Inilicative of pottsntsal bias. and in$'9a1Od thè rationale t¢hinO 89n1an1 or unuwal IransaCtl. In responso to the risk of irre9ylarib•s and non-CUnF4i•nce wtth and t8gulab"ons. we d•sgnod pr¢c•du vthich induded. but w8ro not Iirni¢ed to agreeing firtanaal Jtatement dkrydosur•s to undgrtying supwb.ng dowmentatson, and enquiring ol management as io actual potentsal libgabon and djirns. TMr• a inherent limrt•ti¢)ns in our wxlbt proc•dur•8 dewtd abov•. The more r•movèd that laws and f•gulation¥ are trom finanual transactsons, th• 18ss Iikgly It 13 thai %¥• wtsuhj beo)me aware ol non-cornplianc•. Auditing 8tandards also limit th? 8udrt prO&U$ reqwr8(l ¢0 thntsfy norpcornpli•nc• vrtth laws and regulatv)ns to •nquiry of Ihe diroctors and olher monagemont and thè in8[On of rngL4atory and legal cnrrnspond?nce, If any. Mat•rial rnis¥tatem•nts thAt nse to fraud b• har(1gr to dotoct than Ih•80 M •n8• from orror as th•y may In1¥0 ¢J•libor•to conc•almgnt or collu•ion. A further d•scriptson of our rosponith.lits 1$ avai0 on thè FinanrJ•l R8potng Council's w•b8it• at.. httyi.'Il www.fr¢.org.ukjauditorsfgwin$ibil0$. This dowptyon lom)s part of our art0$ report. V•• of our r•ptsrt This r•port is made sot•ty to thè dwmi's InNto8s. u a boty, In •wtt0n wrth p•rt 4 of the charit1 IAeeount8 8n¢J Rèport$l Regulations 2008. Our audrt work has b88n undertaken so that mJht Sta lo the chanty's tru5toos th0 matters we are r•quir•d to Itat? to Ihern In an audrtofs report •nd for no othar purpo$e. To the fulKfjst •an1 p•mirtted by law. wo do noi actspt ¢Y assume responsibilty to anyone other than thè ¢hanty anrj tha chanty's trustègs as 8 bod lor our audrt work. for Ihis report. or lor tho cpin1$ we have fom•d. Chrltop14 •n• BA ACA IS•nlor Ststutory Audltwl for and on ty•hall of S•9• & Company 8u•lnM• Advl•of• Umii•d 18 tl•c•mb•r 2024 Chart•rod A¢¢ount•nts Statutory Audltor 102 Bowen Court Sl Asaph Busin•ss Pa Si Asaph Dgnbvjhshire LL17 OJE Sago & Company Bln• Adw8or5 Limrted is elwle for appryntment •3 oudrtor ol th• ehanty by wrtue of its •ligibilty for appoinlrnent as auditcrf of a oyTrpony un¢e( seabon 1212 01 Iho Compani88 Act 2006.
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME ANO EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unr••trl¢t•d RtrICI•d lund lundJ 2024 2024 T¢>tAI Unr••trb¢t•d R•¥triet funda fund• 2023 2023 Tot•1 2024 2023 Not•• Charitable aclivib88 Inv•sknents 118.S10 1.298.812 1.415,122 ee.789 989,617 1.078,386 Total Ineom• 116.S98 1.298.812 1.415.210 86.776 989,617 1.078,393 Chafbtabk aeDvibg8 80.546 1.116.097 1.176.643 S1.745 864,460 918,206 Nel 99ins1110ss0s1 on invgs¢rnent¥ 14.2581 14,2S81 N•t Incomlng r••our¢•• b•for• tran•f•rn 182,515 241.501 30.773 125,157 155,930 Gross transfers b•Nva•n fvndi 112.335 12.33S N•t mov•m•nt In fvndl 46,711 194.850 241.561 30.773 125,157 1SS.930 Fund lAnC•S at 1 April 2023 150.303 138.157 288.480 119.530 13.000 132,530 Fund bal&n¢•• •131 March 2024 197.014 333.Tr)7 530,021 150.303 138.157 288,460 The Staternent of finanri4 ind1?$ •11 g•n$ aTrJ h)ws r8tognMad in thg Yr. All ineomo and •xwnditur• d8nv• Ifcffj continuing actm1•. Thg jtsterngnt of finontial activths algo Wrth th• wuwoments for an irrfxffje aTra expenoilure 8¢count under the Compan*8 Aei 21x18. 12-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE {CADMHAS) BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notss Flxgd •$$ets Tangib assèts Inv6stm8llts 11 12 1.620 112.580 4.861 55.438 114.200 60.299 Curront assots Debtors Cash at bank Bnd in hand 13 29.469 417.B17 13.191 239.737 447.286 252.928 Credltors.. amounts lalllno wlthSn one year 14 {31.4651 122.82SI Net currant assets 415.821 230.103 Totsl as••ts eurrgnt li4bllStl•s 530.021 290.402 D•ferred incom• 15 11.9421 N•t 530.021 288.460 Incorn• fvn418 Restr¢ted fvnd5 Unrestricted fij Designated funds Genwal unrestncted fuTrJs 16 333,7 138.157 17 47.600 149.414 47.600 102.703 197.014 150,303 530.021 288.460
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) BALANCE SHEET ICONTINUEDI ASAT31 MARCH 2024 The company is ent'tlad to the exempb'on the aLMJil requirwn8nt conlaingd in seth.on 477 of thè Companies Act 2006. for year ended 31 March 2024. aknough an aLwJit has carr wt under seebon 144 of the Chariti'es Act2011. The directors athnowled th•ir r*Sponsi.11h8S for cornptying the r•qui¥ements of Ihe Compan$ Act 2006 wth respec4 to accounting records and PParatiOn of finanry stslements. The rnornbers have not wuired the company to ebtsin an audrt of rts financial statements under the requ1ments of the CompanwAct 2006. for the year in qu•stion in accordarth vAlh secb.on 478. These finanaal staternents have prepareil in ac0)rdan with the proViOnS awlicable to cornpank subject ¢0 the Small cornpanie5 regime. The finanual statements We apwoveLI by the Tnjstees on 16 December 2024 Mrs A P Dènnis Co Chalr M(s J GilmL¥• Co Chalr Company reg18tratlon numb•r l)6684259 14-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Not•• Co•h flow4 from opewallng actlvltlo8 Cash neral8d trom operatsons 232.792 167.038 Inve$tlno actrvities Purchase of tangible fixe(18ssets Purthase of investrnents Investsn•nt incom8 r81ve 17.2971 14.8CQI 154.8CQI N•t Cash u••d In in¥tIng actl¥ltlg• 154.7121 18,0901 N•t ca•h ued In fln•n¢lng •¢tiviti•s N•t In¢r•a•• in cash and c••h •qufj¥l•iii• 178.080 160.948 Cash and (ash 8quiv8Kts at teginning of year 239.737 78.789 Cash and ¢a•h •quSval•nts at •nd of yoar 417.817 239.737 15-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 A¢¢ountlng pollel Charlty Inlorniatlon Conwy and 08nbighshire Mgntsl Heakn Advocacy S8Nc ICADMHASI Is a prNato company lirnitecl by guarant•• Incoorted in EngkgThJ and Wales. Tha rtyistered olfice is Unit 94. Bort Court. St Asaph Busin8ss Park. D8nb+Jhshirg, LL17 QJE. 1.1 Accountlng conv•nOn Th• finanrjal $tsternents he been pwar•d in aeeordan¢¢ with lh8 chaftty's Igov8min9 ¢¢xurnentl, th• Cornpanigs Act 2006. FRS 102 "Th8 Finanual Rgpryb'ng Slandard applicab in th8 UK and Republic of Irtrland" I"FRS 102.1 and Ihe Chanb•s SORP 'Acwuntsn9 and Reportng by Charitkgs. Statem•nl of R8comrnended PractKe applicab to dIathS waparing their accounts in accordanc4 with the Financial Rèporting Stsnd8rJ applicab In th• UK ana Rèpublic of Ireland IFRS 1021- (trfftIvO 1 January 20191. Th• charity i¥ a Public Benefit EnDty as definea by FRS 102. The finanoal 8t8t8m•nt$ are prepared in stertirq. which Is the lunctional ¢urr•ncy of th• chanty. Mon•tary nounts In these finanual staternents ar? rounde(I to Ihe ¥1&$1 £. The finanri•l $tat•m•nt8 ha pr•parad historiul cost conv•ntion. Imodifiod to ndud• t r•valuats'on of freehoky prop8nb8$ and 10 Indud? Inve5trThgnl proportsos and c•rtain finanoal Instruments ai f•ir valu&l. The prinopal accountsn9 po¢5 adopbj are 59t out t)81. 1.2 Golng conc•rn At the time ol appfoviNd th• fin•nty•l ¥tst•m•nt•. th• trust••o h•v• a rna•onbkn oxpgc&tion that iho charty hag •doquat• r•sourc•s to eontinue In Qwralnal oxigtonce lor th• fortrstsable future. Thu• the truJteo8 nts'nue lo adopt th• going conc•m b&8is ol accounting In prnpanng th• finantsal statarnents. 1.3 Charltsbl• fund• Unrestn¢te(I funds ar• •v•il•blg lor ¥t ts Iw•bon ol th8 trus1• in lurthèran¢• of th•ir ¢hari¢abl• obJ•thv•8. D•sionaitJ ful9 •r• unr8tritx•d funds by the ol trust1 for partKular Purpo1. R•$iri¢tod fvnds are subjecl to Cl¢.0 by ¢Jonors 88 to htrw IY may b• ua. Th• purpo8•8 and U8•3 ofthe wlncbJ fvnds ¥r• 8et out in the notes to th• fin•nO ststomonts. 1A Incom• Incom• is r•cogni8•d Wft th• carity is •nirtlad to il •ftw any pèrfomianeé ¢ondrtitsn$ h• begn m•t. tho •mount5 can be rneè$ur•d r•liably. and rt ts prob¥bl8 that Income will be rec•iv•d. C•sh don•ty'ons ar• r¢¢trJn¢•J on r•tipt Othar dDn8bon8 • f•cg)gnia•d ont• Iho charity h88 ba•n notifi•d ol th8 donab'on, unbess performance condi15 require deferral ol th8 amount. Income tax Teetsvor8ble in rglats'on to donations re1Ved undèr Gift Ajd or d•ads of COnant 1$ r•cognis•d at tt)0 tim• of th• dongtion. Legaae5 ar8 recognia8d on reeipi or oth•ws• rf th• charity h•$ bn notrfied of an Imnd1n9 distribution. the amount Is known, ano recipt is ¢xFected. If Ihg wnount Is not known, the *acy is tr88tad a$ a contingont asseL 16-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accoun¢lng poM¢l IContlnu•dl 1.6 exp•ndltrJr• Exp•nditure Is COgnIse£l once thwe is a al or ¢on$twcbve rtJlKJats"on to transfer economic bgnefit to a third party, it Is probabkn that a transfer ol •conoM È•rfits wil bo r8quir•J In s8tUemert and th• •rnount ol th• oblKJation can be mgosurOLI reliabty. Expenditufe is dassrfd by a¢tiwty. The costs of 8ath activty are mad• up ol the totsl of dimct Costs and Shared costs, indud1ng support costs Invow In undèrtakiry each activty. Dir•ct costs attn'bUtab to a single a¢ts'vty are all¢xat•d direclly to that xtsvty. Shared costs which ¢ontnbut• to rnorg than on& adivity and support costs whith ar• not attribulatybe to a wngkry activty afo apportioned b•wn those activitses on a basi$ ¢ong18tent with the of resourc49. Central stsff eosts are allocated on iho ba51¥ of tsm8 sp•nt. and dèpwiots'on Char8 ar• allttai•d M th? oftho asMfs ua•. 1.8 Tinglbl• flx•d ••••ts Tangible fix•d assets are inthlty rne•5ur•d at cost and •ubwuenty m•asuff at cost or valuation, n•t of d•prerialion and any impairn¢n¢ I$. Deprerjabon is rneo3niwJ to ¥vnt• off th• cost ¢y voluatyon ol as6•ts bs$ thoir r08KJual u•$ over their Useful li¥•s on th• folknr4 l)0808'. Offlc• Eguipmont 2S% straight lkn• Th• goin or b)3¥ •lilbng on th• Ilyoul ol #n •wt is dgt•nnmd as th• differonc• b•tr•rt•n th• proc4eds and th• eanying value ol the a81•t and 18 rwinty•d in fv 8t•tsm•nt ol finJnri•l •cts'wb•s. 1.7 Flx•d A•••1 In¥IM•nts Fixed as$el Investr)8nts ar• inth81ty mo88urod at transactKJn wie• oxduding transaction eo8t#. and ar $ub8equently measurad ai hir valu¢ al repornro dat•. chang In fair value ar• r•cognis8d in n•t irKomWl•xp•ndrtUf•l lor •r. Tn¢bon costs •NJJ•nMd •# Inra. 1.8 Imp•lrrn•nt ol Ilx•d a•••t• At each r•porting end date. ts ranty caryiro 8mgunts of tts t•nglI0 asstrts to detsrnine wheth•r th•r• is any indicoty'on Ihol Ihos8 assets havè suff8red an IMlm18n1 loss. If any such indication •xists. the rncovorobkn ount ol Iho a890t •8tmat•d In onjor to detern1 the tsxknlt of the Wnpalrrnt loss lif any). 1.9 C••h and ¢a•h •qulvlort1• C•8h and equivolents include c4sh in h8nd. dèpo#rt# hekj a¢ call wrth b•nks, oth•r Short-tom liquid inv85trngnts wth or$9inal matunbes of Ihree monihs or kn, and bank 0r¢r8ft¥. 8ank overdrafts ar• shown within borrown9s in Nrrent IrJbith 1.10 Fln•n¢l•l In•trum•nts The ch8rity has e¢ted to appty the provwns ol S•cbon 11 '8ac Finanual Instruments, and Soction 12 'Oth8r Financi¥l Instruments Issues. of FRS 102 10 all of its finan(Jal 1nstrUffts. Financial instnJm•nts ar• r•Cognid in chanifs balaneA sheet when ts tharity becomes party to the contracbjal prowsions ol th• inslwmenL Financial assets and liabilths are offset. wlh the net amounts presented in the finanoal statèments, wh•n th8f• is a ally anfOrablO NJht to set off tha recogni5ed amounts and jh9 an Intention to setue on a net basis or to realise Ihe assel and se¢lle the liabilty wmUttane0sty. 17-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accoun9 pollcio8 IContlnuoI1 1¢ Ilnanclal Basic financial assets, whith Indje debtors a1 ea5h and bank balarw, are inits'alty measured at transaction pri including transaction costs and a subsaquènty carried at amorDsèd cost using the effectwt interest method unkss the arraryement fAinsbtuies a finanong transathion, where the transaction is measured at the present value of the luture reip$ disc4)unted at a market rate of inter8sL FInanCA assets dassified as receivable wrthin one yèar are not arnort. 8sle fin•ncial liabllftl•s Basic finan liabilths. Inej1ng cr8ditor5 and bank loans ar8 initialty recniSed at transaction pri unlos5 the arrangement constituies a finanung transathon. Whe the debt Instrument Is measured at the sent value of triè luture payments d>scounted at a mathet rate of Inte$t. Financial liabilits d35sifi8d as payable vthhin one year are rnt amorte£l. Debt instruments are subsequentty camed at wnortis8d cost usirs the elfsth"v8 intsrest rate méthod. Trade credrtors a obligations to pay for gocxjs or seNc8S that have acquired in the ordinary course of operatsons fr(xn suppliers. Arnounts payab a da5sifi8d as cunI liabilitie5 if payment 5s due wthin one year or bss. If not. they are presented as nonJrrnt liabile5. Tr•Je creditor5 are rerAgnised inrtially at transaction pri and 5ubs8quenYy measufed at amortt5ed cost u%n9 the èffecb.ve int8rest m&th¢)d. D•r8cognldon of ftn•n¢l•l Il•blllÉl8s Financial Iiabilrti•$ ar8 derecTrJnwd ¥¥hen Ihe tharty'5 contractual chgation5 expire or a discharged or canrAled. 1.11 employ00 bon•flt8 Th8 Cnst of any unUrt hdKlay 8nliUement is reCognd in tr* pgrioJ in the empbyte'5 servicgs are Temiinats'on benefits are recx)gnised immediatety a5 an expense vthen the charity t5 darnonstrably committe(I to terniinate ernployment of an eM0Yee or to provth termination ben&ffts. Crltleal accountlng M•1•¥ and Judg•m•nts In the application of th8 thanty's accounbThJ policAes. the trustees ate r8quir8d to rn8ke judgements, estimates and assumptsons about the caryiTrJ amount of assets an(1 liabilths Ihat are not readily apparent from other sourr£$ The esbmates and associated as5urnpl>ons are based on historical e4r£& and other factors that are consi¢Yered to be relevant. A¢tua5 Uji5 may differ from these estirnates. The e5tirnat85 and un(letying assumpb.ons are reve4 on aft ongoiThJ basis R8Msions to accountyng estimates are recognise(I In the penod in which Ihe estsmate is revised where the revi$KJn affects only that penod. or in lh8 perir>a of Ihg r?¥n and p¥)d$ Whe thtr reVn affects both current and future panods. 18-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ch•rttabl• •¢tfvrti Gran1• I Grants I Agrnem•n¢• Agr••m•nts 2024 2023 Betsi CthiallJer UHB Denbighshif• County Cow)eil Powy5 LHB Lloyd$ g¥nk Foundats"¢Jn Relevani P•rnon's RIpr•s•nal#ti work NWAAA MHAS 1,010,556 15.000 95.590 848.027 30.OCM) 95.59) 16.iXNJ 88.789 118.S10 35.000 143.445 1.415.122 1,078.386 Anlyil• by lund Unrtrle lunds- g•nw•l Rostria lunds 116.510 1,298.612 86.789 989.617 1.415.122 1.076,386 Inv••fm•nts Unr••trlct•d Unr••trl¢t•d lund• lund• g•n•r•l 2024 2023 Investrn•nt incom• Int•rtst rec•ivat4• 19-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charltablg 4¢tlvW•8 Charft#bl• Charltbl• eXndIture Expenditure 2024 2023 Stsff costs DeprerAatson and Impairment offi IAdmIn15traboF IT Costs Prarni88s expen3e$ Professional fees Subsistènce, rec4uilm8nt and trwnir¥J Invtstrnent managemgnt costs 1.059.995 1.298 57,411 31.717 19.521 791.584 2.230 66.466 34.578 10.987 10.360 1.176.643 916.205 1.176.643 916.205 Analy•l• by lund Unrestricted lund5- gertsrnl Restrictsd ndS 51,745 864,460 1.116.097 1.176.843 916,205 Audltorfs remungraWon F•• payabh to th• charlty'8 audltor •nd a••t•s. 2024 2023 Audrt of th8 charity'5 annu accounts 2.520 Tru•t••• None of th8 trustees lor any Fersons connectsd with thwnl re¢eNeil any runer*"On during th8 year. but nymber of trusiees reimbvrsed a totsl of £276 for travellir¥J expenses1202> a number of trustees were reUrse a total of £1531 for travgllin9 eXPgnse5. -20-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE ICADMHAS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 Employ• Thè average monthty number ofempwes thJriTrJ thè yearwas.. 2024 Number 2023 Numb•r Man8gemenl and A(kninistration Advocates 28 Total 40 32 Ernployment ¢o•ts 2024 2023 Wag8$ an(1 salaries 1.059.995 791,584 There Te no employees whose annual r•mun8rab"on was rn0 than £60.C#XI. N•t galn•lll¢)•••l on imi•strn•nts Unremtrlctsd Unre•trkt•il fvnd$ funds g•n•ral genoral 2024 2023 Revalu8b"on of investsnents 14.2581 10 TaXaOn The charity Is exempt from tsx on •rOrne and gains falling within se¢l)n 505 of the Tax6s Act 1988 or sèction 252 of tha TaXatfchagestskn GO5ACt 1992 to extent tw these are applied to its Charrtab objects. 21
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE {CADMHAS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Tanglblg fix•d a•ts Totsl np Equlrffi•rf Equipmont- Equlwont. Gw•ntfundqd Covh1 grnnt nd•d Ct At 1 April 2023 40.912 15.958 7.771 66,026 At 31 March 2024 40.912 15.958 7.n1 66,026 Dep1•0n and Impalrni•nt At 1 Apnl 2023 Depr8ua.0n charge(1 in the year 37.994 1.297 15,958 5.829 61.186 3.240 At 31 March 2024 39.291 15.958 7.772 C•rrylng amount At 31 March 2024 1.620 1.820 At 31 March 2023 2.919 1.942 4.861 12 Flxed a••t Inv•$tmonts Li•t•d Inv••kn•nts Cost or ¥luallon At 1 April 2023 Additions Valuation charMJes 55.438 54.81Y) 2.342 At 31 March 2024 112.580 Carrying amount At 31 March 2024 112.580 At 31 March 2023 55.438 -22-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 13 D•btor 2024 2023 Amounts falling du• tlthln on• y•ar: Tra(le deixors Other debtors Prepayrngnts and a¢cxued incLYne 27.411 9.681 978 2.532 2.05B 29.469 13.191 14 CredltOf8: amount8 falling due wlthln on• y•ar 2024 2023 Trade creditors Other ¢redittys Ac£ruals and defBrr8d income 4,937 17,921 8,607 2.245 13.322 7.258 31,465 22.825 16 D•fvrr•d In¢om• 2024 2023 Other delerrgd incw 1,942 Defeued incoma induded in ts finanoal ststhents as lolkms." 2024 2023 Deferred income is included thin Shown as deferred income on the face ol the baL3r sheet 1,942 Movements in the year. Defarred incom8 at 1 April 2023 ReaSed from prgwous F¢nc# 1.942 11.9421 1.942 Deferred InMe at 31 March 2024 1.942
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CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE (CADMHAS) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 OMl4ntsd lun The int>)mo fiJnds of chaity Inchjdo th• dw9nate¢J hjnds %thieh have È8n set asi¢Jo out of unrnBln'cle(l ftJnd$ by fv Wus1 for pu." Mo¥•m•nt In fvnd• Incornlng e•l•nc• •t J1 r¢ 2024 1 Awll 2032 Ind 1 2023 D•8KJnatsd lund 42.800 4.8 47,800 47.800 42.81)0 4.8CX) 47.800 47.600 18 Analy•l• ol n•t ••Mt• b•len fund Unrn•trlct•d R••trlct•d nds fund* 2024 2024 Total Unr••ffi¢t•d R••trictsd lund• funds 2023 2023 TgtAI 2024 2023 Fund balane•8 * 31 Mèrch 2024 are r•pr•s•nted by". Tangibb aMets Inve8tmonis Curn•nt aM•tsllliab1l'•l> Provisions and d•lorr•d in¢om• 1,820 112,580 415,821 1.820 112.580 415.821 4.861 55.438 230.103 4,861 55,438 230,103 11.9421 11,9421 530.021 $30.021 288,460 288.460 19 R•latsd partjl tr•nM¢tlon• Therg We no ¢iJclosabkn relat8(I party tsnsa¢lionJ ¢urirv4 the year12023- nono). -25-
CONWY AND DENBIGHSHIRE MENTAL HEALTH ADVOCACY SERVICE {CADMHAS) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 Ca•h g•norat•d from oporatlon• 2024 2023 Surplus for ts yr 241,561 155,930 AdJuskn•nts for. Investment incomo recognL8ed In ststement of financwl ath.vthg Fair v81uè g8ins and losses on inv8strTh8nts D¢preaab"on •nd impainwt 0ftse fixed assots 1881 12.3411 1.298 4.258 2,230 Movements in wrykiTrJ PrtaI Fixed asset adjusb7)ent (Incrnasevdecrea In dobto Iner••s¢lld¢¢r•owl In ¢redrtor¥ 10,805 5.642 111.6201 118.2781 8,e40 rA•h g•n•f•t•d from op•rntlon• 232,792 167.038