Company Registration Number - 04128980 The Charily Registration Number is 01130152 MhlST Mental Health Independ8nt Support Team Report and Accounls 31 March 2024
MhlST Mental Health Support Team Report and accounts for the 31 March 2024 Page Charity Information Trustees Annual Report Statement of Trustees Responsibilities 15 Independent Examiners Report 16 Statement of Financial Activities 17 Balance Sheet 19 Notes to the accounts 20
MhlST Mental Health Support Team Trus18es Report for the year ended 31 March 2024 Company Registration number- 04128980 The Trustees present thelr Report and Accounts for the year ended 31 March 2024. This Is also tPie Directors Report required by tha Companies Act 2006. Reference and Admlnlstratlon Th9 charity is registergd in England & Wales wilh the Charity Commission in England & Wales with charity number 01130152. Legal structure The charity is constituted as a company limited by guarantee. registered under the Companies Acts. The governing document of the charlty Is th& Momorandum and Articlos of Assoclatlon ostablishlng the company under company leglslatlon. Thero are no rostri¢tsons In the governlno documents on the operatlon of the Charlty or on Its Investment powers other than those Imposed by Charity Law. By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Chariti8s legislation and have responsibilities, as such, under both company and charity legislation. Trustees The trustees who seNed during the year were.. Sarah Banks Sarah Tattersall Alex Waddington David Thomas Philip Grigrson (appointed 4 Seplember 20¥3) Thg trustee8 are all Individuals. Th8 Iruste8s ratirg al the AGM but all are eligible for re-e18Ction. Objects and Activiti85 The objects of the company are.. a) The. rellef of those persons who have suflered or who are sufterlng from mental heallh problems and other conditions by the provision of an advocacy service and other relevant services , as detemilned by the Executive Committee, for these persons, their families and carers. . b) The protectlon and preservatlon cl the good health of ¢arers and famllles by ihe provlslon of such servlces and by Ilalslng with other statutory, voluntary and relevant health agencies.
MhlST Mental Health Supporl Team Trustees Report for the year ended 31 March 2024 Actlvlllgs and achlevemenls The mln achlevemenls and performance of the charfty durlng the year. MhlST Is a grassrcM)ts charity SUPFM)rting vulnerable people Ilvlng In the Bolton area with mental health challenges. Our purpose is to help people to support wellbeing. MhlST services are fr88 at the poinl Of access, Inclusive, responsive and creative. We are committgd to supporting service users in buildlng thelr reslllence and driving their personal recovery to dèvelop self-management strategies and connect through ongoing peer support. We are commilted to creating a safe and non-judgmental space where people can receiv9 a warm welcome and help lo access the right support at the rlght lime. We believe everyone has the right to be lisianed to, heard, and have a voice, and every individual is at the centre of decision-making. Overall referrals remain at a similar level to that in previous years. A kay Issue ldontified.was and remalns that those presenting werelare too poorly to fit into primary caré provision and not poorly enough (due to mental distress) to require a crlsis or socondary care interventlon. We haver also begun to notice that significant reasons for attendance and deteriorating m8ntal health is lon81iness and isolation. Thg Complexty [multiple co-ocGurring difficuttiesl and acuity [the dilticutty or severity of the problem] of the mental health. of people that use MhlST both r8main high. Thgreforg we can say that most peopl8 accessing MhlST services are reporting significantly deteriorang mental health. MhlST has been baserl at Moorland House since the autumn of 2020. W9 now deliver all our main servlces from Moorland house. We are collocated with Achleve the GMMH drug and alcohol service. Who do we actually help and work with MhlST has strong links with our community. We worf( with h8alth and social care providers to ensure we Complement tha provision acc8ssible to people in Bolton. Given the needs of our beneficiaries. we work wlth: GPS: Worklng wlth local GP Surgeries atKI the GP federation to gnsure pgoplo with mental health challenges recelve the proper support. Surgeries refer people to our services. Social Prescribing makes sure people hav8 access to our project,; Greater Manchester Mental Health NHS Tnjst: wa]ng with the NHS Trust to ensure people have the right so1C9 at tho right time., Bofton Councll: we work wlth a varlety of council departments, IncI1ng houslng, soclal care, benefits etc." DWP: we have a strong link with local JCPS and work closely with them lo ensure that thoir cllonts oxporlonclng poor rnental health are supported appropriately in the community., Education,. working with secondary schools. and FE Collogo SUPPDrting students and staff; 3rd sector providers: Liaising with 3rd sector providers helps to highlight the need, potential partnership working a1 avoid duplication. MhlST is represented In th8 GM (VCSE} Mental Health Forum. Emerggncy services: Developing and maintaining a relationship with emergency seNices will help create a continuity plan to support our beneficiarles when necessary. Wè have strong links with all the emergency sarvlces across the Bolton araa. Our client group includes everyone In Bolton, whatever thelr age, who experiences a mental hoalth problem, their families, friends, and carers. We now estimate Ihat 110/0 of people using our service qualify as ex-military or their family.
MhlST Mentsl Health Support Team Trustees Report for the year ended 31 March 2024 The percentage ethnic make up of MhlST clienl group in comparison to Bolton as a whole is as follows: Ethnicil MhlST Bolton White British 71 79.4 Other White 21 Mixed Ethnic. AsianlAslan Indian AsianlAsian Pakistani Other Asian BlacklAfrican/Caribbean/Black British Other Ethnic Talkin Thera ies MhlST provides a 'free at the point of deliverf on8-to-one talking therapy service using a variety of models such as Integrative counselllng, transactlonal analysis, psychoctynamlc approaches, and CBT, Amy, our head of talk therapy, has kept up a fast pace recwiting new placement Sttldents as well as keeping a trusted band of well qualified volunteers engaged and happy. Recruitment Is aayS just around the corner and keeplng a t8am of around 60 is lots of work. The service. has develop and in some cases malntained placement relationshlps wlth the following edueatlon providers: Univ8rsity ot Bolton. Univarsiiy of Salford, University of Central Lancashire IUCLAN). Bury College. Manchester College. and Stockport college The MhlST talk therapy s@rvice is now consistently providing In On, on the telephone and vid90 consultations. During this year we worked with 652 clients. The dlstrfbution of gender of cllents was,. This year Last year Year before last 710/. Female Male Other 69Y. 630 30Y. 36°/. 28% 1Vo -Thls sho.ws that.the fomale to male balance of servlce users Is siartlng to fall back into the pre- pandemic percentage. The age dlstrlbutlon of clients was,. Age bands This year 100/. Lasl year Year before last 25 or younger 26to35 36to45 46to55 56to65 65 and older 11. 140/. 20/. 24Q/. 2/. 2/. 23/. 189/. 17Q/. 130/. 150/. I1.
MhlST Mental Health Support Team Trustees Report for Ihe year ended 31 March 2024 Th8 Postcode of clients was.. Postcode area This year Last year Year before last 230/0 14Y. 18¥0 13¥ 11Q/ BL1 21% 140/. 27Q/. 11/. 8% 19Y. 16¥¢ BL2 BL3 BL4 BL5 21Y. BL6 BL7 12Q/. 15Y. 13Yo 6°/. Out of Area 5¥0 The presenting issues were: Thls year Last year Year before last Presentin An er Anxietyistress DepressionlLow mood Domgslic abuse Issu8 1Y. 28V. 28/0 18/. 18% 280/. 3/ts /0 Family LosslBgrgavemerrt PTSD Relationships Self Esteem Sexual Abuse Sexual identity Trauma Work r8lated 11¥. 50/. 170/. (r/ 6Y. 0° 10Y. 8V. 4V. 3W. 1V. o•/. 0° ow. ow. 1Yo 3Y. 1V¢ 2¥0 oy. elf H81 Grou Self-help groups contlnued to flourish lJ)th in person and on WhatsApp. The number of referrals into the self-help service escalated slgnlflcantly as did the source of those r8ferrals. During the year the number ol referrals to self-help increased to 438 The distribution of gender of cllents was- This year Last year Year befor6 last 64% Female 590/0 51Y. Male 40°/. OY. 450/. 320 Other Not stated o¢/. 0,50/. 40/.
MhlST Mental Health Support Team Tru81888 Report lor the year gnd8d 31 March 2024 The age dlslributlon of clSents was,. Age bands This year Last y9ar Year before last 25or oun er 261035 36to45 46to55 56to65 65 and older Nol known 12V 19/ 18°/. 18°/. 21V. 20¥. 8°/. 21/0 16% 70/. 22°/o o°/. The postcodg of clients was: Postcode <irea This year LAst year Year before last 20% 15/9 18Q/. BL1 BL2 22¥ 11Y. 180/. 1Tr/. 23¥. 150/. Tn BL3 BL4 BL5 BL6 BL7 Other None glven 22/. 13% 11¥. 9° 3% 8¥. o¢/. 14Q/. 3.1. 9Y. 130/. 40/. -rhp groups runnlnu havo been: Anxlety, depresslon and self-estoem Anxiety. deprgssion and well.,being Art for wellbelng Autism Craft and social S(xlal Chat and Wellbelng Directions for men Farnworth wellbelng support Mindtulness meditation Music for Everyone Keeping Grounded Saturday social Welcome to the digltal world Weslhoughton wellbeing supwrt
MhlST Dllental Health Supporl Team Trustees Report for the year ended 31 March 2024 hlldren Youn Small Steps Small Steps has been runnlng for over two years. Its target audience is people suflerlng with their menlal health, who is a parent or carer of a child age O- 2 years old. pregnant and concerned about your mental woll-bolng, feellng lonely and anxious This peer-to-peer support group wlll explore the challenges that l¢Joking after a baby can cause in our mental health, parenthood can be a very anxious and lonely place, but11 doesn't have to be. The group alms to help build fri8ndships, feel engaged with adults and to help with better carg of your mgnlal health and your baby. This group is where carers can discuss their mental wellbaing in a safg and secure setting. A setting where personal experiencfys and lived challenges can be shared wlthout Judgement. Thls group Is predominately for adults, but we are aware whai looking after a baby maans no time alone. Theretore children are welcome. Peo le and Famil servi Advocac SeNice MhlSTs advocacy servlce prov]des both statutory and community support to peoplg in Bolton. Durlng the year, community referrals were recelved in addition to Litigation Frlend and Hule 1.2 r9presenlatiV8 cases. Thes8 clients generate huge numbers of issues. As in previous years the most common issues remain bgn8fits, debt, and access to S8rvices. MhlST also provides a statutory advocacy servlce to local prlvate hospitals. MhlST also provides an advocacy service to the 'Living Well, servlce In conjunction with BANDIFamily action and GMMH. The dlstrlbutlon of gender of clients was: This year Last year Year before last 44Y. 56¥. Female Male 540/. 460/. 540/. The age dlstribution of clients was: Age bands Thls year Last year Year before last 11¥0 14% 14¥. 25or 26to35 36to45 46to55 56to65 65 and Not known SY. 21 Q/. 17Yé 19/ 12¥. 14Wo 23% 2710 8°/0 oo/. 4¥. 10Y¢ 10Y. 40/.
MhlST Mental Health Support Team Trustees Report for the year ended 31 March 2024 The postcode of clients was.. Postcode area This year Last year Year before last 28°/ 23°/. BL1 BL2 BL3 BL4 BL5 BL6 BL7 Out of area Not known 21°/. I1. 2/. 24°/. 19.10 9/ 11°/. 6Yo 10/ 0% 7¥ 6/. 10V. 2¥. SY. oy. The presenting issues were: Presentlng Issue Thls year Last year Year before last Benefits Houslng FinanGg Mental Access to Other 67Vo 10¥. 9/ 2Y. 4Y. 8° 69°/0 601. 56% 69/. 5Vo 10°/0 4/. 5Vo 11° 16°/. The breakdown of case outwme is as follows.. Thls year Last year Year before last ' Resolv with advocacy Resolved without advocacy Not resolved Glient wilhdrew Unknown Referred or Signposted 3¥. 149 90/. 10/. 22/. 4Q/. 10°/. 27Yo 20% /tr 4° Unfortunaiely, as In prevlous years, the service rgmains ovorwhelmed
MhlST Mental Heallh Supporl Team Trustees Report for Ihe year ended 31 March 2024 Llst8nln Loun In partnership with BANDIFamily Action and GMMH IGreater Manchester Mental Health NHS Mental Health Foundation Trust], MhlST has been commissiongd by GMICB [Greater Manchester Integrated Care Board] to deliver the listenlng lounge offer in Bolton. The service began on the 2nd Auoust 2023 and has gone from strength to strength. ThB"servlco is open every day from 15:00 to 22:00 for people that are experiencing their own self defined crisls. People can arrive In person without an appointment beiweon 16.'00 and 19-00 and oulslde of these tlmes an appJintm8nt is needed. In addilion to the afternoon and evenlng work we are also providing an advocacy sorvic8 in linked to our main s8rvice. We have also Introduced a new element of the service whlch Is what we call a rM navigatorf. The navigator replaces signpostlng. We have realised that slgnFX)Sting does not work well for peopla In crisls. A b&tter and more effective solution is to provide a navigator who can go wth clients to whatever aF)polntments or services are bost able to help. The purpose of the seNice is to divgrt dgmand from A&E. It is effeclive in this alm. M8ntal Hgalth Ur ent Tria MH TOG trham8sidg, Oldham arKI Glossopl MIND and hhhlST jointly deliv8r the MHUT servic8 in collaboration 1th NWAS [North West Ambulan Servicel.. Thg seNice is basgj at th9 NWAS centre in Manchester The idea of thls seNlce Is that people who need a mental health response after having rung 999 and they do not need an ambulance. Onco the NW AS call handlers have established that it's not a physical problem they will pass the call to mental health nurses from either Pennine care or GMMH who will conduct a clinical risk assessment over the phone. Depending upjn the cllnlcal risk assessment those calls will then be passed to the navigators for distribution across Greatgr Manchester. It is importanl that navlgators know about services in each of the 10 GM districts which they can leam. The objective Df the role is to try and stop the revolvlng door. It is not just about slgn posting il's much more about doing a warm handover to setvices. .GMP will also be involved as part of the mgntal health nurse prOvisOn going out to see people in those cases where it is necessary. Theservlce Is a 24 hour a day servSce running every day of tho year. The offer provides for all ages including children and young people, essentially anybody who rlngs 999, Fundralslng actlvltles durlng the year. We_would like to thank all the people who have raised funds for us especially through 'JustGiving', 'Give as you live, and all of the other platforms that our supports use. You aro all fantastic and it is great to have your support, thank you. The chartty relSes on grant aid from the donors identified in the accounts, whose supwrt is valued. . The trusts and foundation that have supported Mhl8T this year are as follows and wa give our grateful thanks for their support: Lloyds Bank Foundaiion Warburtons The Pilgrim Trust 10
MhlST Mental Health Support Team Trustees Report for the year ended 31 March 2024 Benefit to Sociely MhlST continues to provide the services and activities which are demandedby the people who use MhlST. During the year we have continued to canvas opinion and conduct sufveys among the various user groups. The survey which was completed by an independent third party in January 2024 reveals the following.. Wh411•¥ouf•wA•n¢•ofMh*OTiutt7
MhlST Mental Health Support Team Trustees Report for the year ended 31 March 2024 74 VIJ Jty 12
MhlST Mental Health Support Team Trustees Report lor the year ended 31 March 2024 Whlthlupport Arf1vliIdf•¥•4i1lrtIlTt+ndèr pr•¥louily AitsAd•daf Mh1lT71P1Ur11k 4Uthii •pply) 414 q.1 Pl•+¢4 ¥1ityw¢iih¢Thaohp•d •rlmpr4¥•d¥•ArUI '1 feel Like I belong at MhlST." FXT4 Pl•is• IlhtrATha•htlp•dtsrbThwav•ayJJLwufèi 'Mhist has been a lifesaver for me. They were there for me at my lowest point and are stilL there for me now. Most other services are time limited. The staff are amazing and genuinely care. I cannot recommend them highly enough. 13
Mhisf Mental Health Support Team Trustees Report for Ihe year 8nded 31 March 2024 Flnanclal Revlew Reserves The board of directors has reviewed MhlST's ne8d for raserv8s In Ilne wtth the guidance issued by the Charity Commlssion. The Company aims to have slx to nine months running cosls calculated arKI revlewed annually. In 2024 this would amount to bgtween £220,000 and £340,000 Going Concarn The charity has seen some of ils funding come to an end arKI staff are applying to a numbor of agencies for additional funding. Risk5 Rlsks are Identlfled and assesed at operational and coOrate levol against tho agreed 8trat9gic aims and oblectlves. TTr board of Trustees review key changes In risks. 14
MhlST Menlal Health Support Team Trustees Report for the year ended 31 March 2024 Statement of the Directors, and Trustees. Responsibilities The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports} Regulations 2008. Notwithstanding the explicil requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view ol the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according lo the FRS 102 SORP {Statemenl ol Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 20161, (The SORPI, In particular, the Companies Act 2006 and charity law require the Board ol Trustees lo prepare financial slaternenls for each financial year which give a true and lair view of the state ol affairs ol the charity as at the end ol the financial year and of the surplus or delicil ol the charity. In preparing those financial slaternenls the Board is required lo to prepare the accounts in accordance with United Kingdom Generally Accepted select suilable accounting policies and apply them consistenlly- make judgements and estimates that are reasonable and prudent- prepare the linancial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business., state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements., The law requires that the trustees must nol approve the accounls unless Ihey are salislied Ihal they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of Ihe charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are suff icient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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. The Trustees are also responsible for the contents of the Trustees, report, and the statutory responsibility of the Independent Examiner in relation to the Trustees, report is limiled to examining the report and ensuring that, on the tace of the report, there are no material inconsistencies with the figures disclosed in the financial statements. Melhod of preparation of accounts - Small company provlslons The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, las amended by the Bulletin issued in February 20161, {The SOFIP), and in accordance with the Financial Reporting Standard 102, leffective 1s1 January 20161 This report was approved by the board of trustees on 18 Deember 2024 Philip Grierson Director and Trustee 15
MhlST Menlal Health Support Team Report of Ihe Independent Examlner to Ihe Trustees ol the charttable company on the accounts for the year ended 31 March 2024 I repDrt to the charity trustees on my examination of the accounls for the year ended for the year ended 31 March 2024 Respective rasponsibllltles of the Trugtees and Ihe Independent Examlner and the basls of the report As d&scrlbed in the directors report, you the charftles trustees , who are also the Directors of the company for the purposes of company law. are sresponsible for Ihe preparatlon of the financial statements In accordance with the CDmpanies Act 2006, the Charities Act 2011 and all oth8r applicable law and with United Kingdom Generally Accopted Accounting Practice, 8PICable to small entities, and for being satlsfied that the financial statements give a true and falr vlew. Having satIsfI myself that the flnanclal statements are not required to be audltgd undor any legal provision, or otherwise, and are eligible for independent examlnatlon, It Is my responsibility to:. examine the financial statements of the charity under section 145 ot the Act, bl follow the appllcable procedures in the Directions given by thg Gharity Ccmmlssloners under sectlon 145{51{b} of the Aot Basi8 01 Indep8nd6nt Examlner's Statement and scope of work undertaken Slnce the charills income oxceeded £250,000 your examlner musl be a member of a body listed in section 145 of the 2011 Act. I conflrm that l am quallfied to undertake the examSnation because l am a m9mber of Ihe Associalion of Chartgred Certified Accountants, which is one of the listed bjdies. Independenl Examlner's Stalement, Report and Oplnlon I have completed my examination. I confirm that no matters have come to my attention In connecllon Wbth the examination giving mg use to believg: accounting r.ecords were not kept in respecl of the charity as requlred by sectlon 386 01 the Companies Act 2006 and section 130 of the Charities Act 2011 the accounting records do not accord wtth those records the financial statements do not comply with the applicable requiremenis Concernlng the form aThJ content of accounts set out in section396 of the Companles Act 2006 other than any requiremont that th9 accounts give a rue and falr view whtch is nol a mattel. conslderd as part of an Indepondoni oxamlnatlon have not been prepared in accordance with the methods and principles set out in th8 FRS 102 SORP {Statgment of Recommended Practlce for Accounting and Reporting by Charities) 2015 (the SORP) I have no concems and have come across no matters in conneclion with the examlnatlon to whlch attenlion should be drawn in this rep)rt in orde to enable a proper understanding of the flnancial stateNients lo be reached, David Procter - Independent Exanmin8r Member of the Chartered Association of Certifled Accountants 18 Rodhill Grove, Chorley, PR6 8TU This rep)rt was signed on18 December 2024 16
MhlST Mental Health Support Team Stalement of Flnanclal Activitie8 for the year ended 31 March 2024 Current Year Current Year Currgnt Year Notg Prior Year Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2024 Total Funds 2023 Income from: Donations Charitable activities Trading activilies Investment income Other income 10 8,783 306,713 18,220 464 13,650 347,830 8,783 438.049 18,220 464 13,650 479,166 3,264 301,869 23,404 171 37,759 131,336 12 13 14 Total income 131,336 366,467 Expenditure on: Raising Funds Charitable activitlgs 16 15 33,600 309,657 33.600 419,304 29.726 340,651 109,647 Total oxpendrture 343,257 109,647 452,904 370.377 Net expenditurg for the year 4,573 21,889 28,282 (3,910) Transfer telween funds Total Funds Brought Forward 5,509 15,997 21,506 25,416 Total Funds Carried Forward 10,082 37.686 47,768 21,506 .A separate Statement of.Total Recognised Gains and. Loss8s is not requir8d as this slatemenl includes all recognised gains and losses. All aclivilies d8rive from continuing operations. The notes attached on pages 1710 24 form an intggral part of Ihese accounts 17
MhlST mnentsl H8alth Supporl Team statemenl of Flnancial Activities for the ygar ended 31 Maych 2024 Analysls ol Statement of Flnanclal Actlvles for the Prfor Year Prior Year Prior Year Prior Year Unrestrlcted Funds 2023 Restrlcted Funds 2023 Total Funds 2023 Income from: Donatlons Charitable acttvltles Trading activiti8s Investment income oth.er income 10 3,264 173,247 23,404 171 20,298 220,384 S,264 301,869 23,404 171 37,759 128,622 12 13 14 17,461 146.083 Total incom6 366,487 Expenditure on: Raising Funds Charitabl8 activities 16 29,726 198,205 29,726 340,651 142,446 Total expenditure 227,931 142,446 370,377 Net expendittjre for the year (7,547) 3,637 (3,910) Transfer between funds l olal F.unds Brought Forward 13.056 12,3PA) 25,416 Toial Funds Carried Foward 5.509 15,997 21,506 A separate Stat8ment of Tolal Recognised Gains and Losses is not required as this statement includes 8Jl recognlsed gains and losses. All actlvltles derive from continuing operatlons. The notes attached on pages 1710 24 form an integral part of these a¢cr)unts 18
MhlST Menlal Health Support Team Balance Sheet as at 31 March 2024 Note 2024 2023 Fixed assets Investments held as fixed assets Current Assels Debtors Cash at bank and in hand 11,739 90,991 28,409 31,275 Total Current Assets 102,730 59,684 Creditors Amounts falling due wilhin one year 54,964 38,179 Net current assets 47,766 21,505 Credltors Amounls falling due after one year Total Net assets 47,767 21,506 Restrlcted funds Reslricted revenue funds 37,686 15,997 Unreslricted funds Unrestricted revenue funds 10,082 5,509 Tolal Funds 47,768 21,506 The directors are satisfied that the company is entitled to exemption from the requirement lo oblain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of Ihe Act The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The charity is subjecl to Independent Examination under chariiy legislation, and the report of Ihe Independent Examiner is on page 9. The financial statements have been prepared in accordance with the provisions in Part 15 01 the Companies Act 2006 applicable lo companies subject to Ihe small companies regime. The notes attached on pages 13 10 19 form an integral part of these accounts Philip Grierson Trustee Approved by the board of Trustees on 18 December 2024 19
MhlST Monial Heallh Support Team Notes lo the accounts for the year ended 31 March 2024 Accountlng Pollcle8 Basis of preparation and accounting convgntion The accounts have been prepared on the accruals basls, under the historical cosi convention, and in accordance with the Financial Reporting Standard 102, and FR8102 SORP (Statement of Recommendj Accounting Praclice for Accounling and reorting by Charities) 2015, (The SORP), and In accordance with all applicable law In England and Wales Publlc Beneflt Enllly In the opinion of the truste8S th8 charity is a public benefit entlty. Income recognltlon Income is recognised In the staiement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabillties and only when the charity has legal entitlem&nt, the income is probable and can be measured reliably. Income subject to lerms aiid conditlons whlch must be mel before the charity is entitled to th8 resources is nol recognised until the condltions have been met. All income is accounted for gross, befor9 deducting any related fees or costs. Donated Goods "The charity operates two chartty shops In the centre of Bolton. The goods donated are nol valued when they are received and are only recognlsed in the accounls when sold. Recognllion of liabiliti88 and expandlture A liability. and the rglatgd expenditure, is recognIs when a legal or constructive obligation exists as a result of a past event, and when11 Is more likely than not thal a transfer of economic benefits will be required in settlement, and when the amount of the obligatlon can bè measured or reliably estimal8d.. Liabillties arising from fLrture funding commitments and constructive obllgatlons, including performance ralated grants. whero th8 liming or lh8 amount of the fulure expenditure required to -settle the obligation are uncertain, give rise to a provision in the accounts, whh is reviewed at the accounting year end..-The provislon Is Increased to reflect any increas9s in liabilities, and is dècreased by the utilisation'of any provlslon wlthln the period, and revorsed if any provision is no longer required. These movements are charged or credited lo the respective funds and activities to which the provision rglates. Volunle8rs In accordance with the SORP. and in recognilion of the dlfflculties In placing a monetary vue on the contribution from volunteers, the contribution of volunteers is not included within Ihe income of the charity, Penslong . dèfined contrlbutlon sohem6s The charity operates a defined contribullon penslon scheme. Contributions are charged to the Income and and expenditure account as they become payable in accordance with the rules of the scheme. 20
MhlST Menlal Health Suppoit Team Nots8 lo Ihe acGounts for Ihe year ended 31 March 2024 Llablllty to Taxallon The charity Is exempt from corwrallon lax on Its Incomo to tho gxtent that such Income Is appllod to the speclflc charltable objecls of the charlty. Winding up or dissolulion of the oharily If upon wlndlng up or dissolution of the charlty there remain any assets, after the satisfadon of all debts and liabililies, the assets represented by the accumulated fund shall be transferred lo some other charitable body or bodies having simllar objects to the charity. Stalf o08ts and emoluments 2024 2023 Salary costs Gross Salaries exduding trustees and key manag8ment personnel Employerf8 National Insurance for all slaff Employerfs operating costs of defined contribution pansion schemes 263,040 12,115 3.820 206,471 6,046 3,158 Total salarles, wages and related Costs 278,975 215,675 Numb8rs of employe8S Engaged on charitable activitigs Engaged on lundraislng actlvltles Average number of employees 20 20 20 The charity operates'.a defined contritxjtion pension scheme, the costs of which are shown above. Remungratlon and paymenls to Twslees and persons connected with them No trustees or persons connected with them received any remuneration f rom the charity or any related entity. Inveslmenls held as fixed assets Investments in subsidiaries Garrying Valuè of invgstments At start and end of the year The charty has established a subsidiary to promote sales In accordance with the charty objects, The subsldiary's transactions in the year were inslgnificant and group consolidated accounts have not been prepared. 21
MhlST Mental Health Support Team Notes lo the accounts for the year ended 31 March 2024 Debtors 2024 2023 Trade debtors 11,739 28,409 Crediiors: amoums falllng due wlthln one year 2024 2023 Loan payable by Instalments Expense Invoices due and payable Accruals Deferred Income 5,614 14,437 843 17.285 15,707 709 38,548 54,964 38,179 Credltors: amounts falllng due after one year 2024 2023 Loans payable by instalmgnts Loans payable by instalments Instalments dug Within 12 months Instalments due between 1 and 2 years Instalments due between 2 5 years Total loan due 5,614 5,614 The chartty took out a loan from Access to Growth Ltd In order to provide funds lo help develop the charity's primary purpose tradlng. The loan is being repaid in instalments over 5 years. 22
MhlST Mental Health Support Team Notes lo the a¢¢ounis for the year ended 31 March 2024 Anatysls of Income and expendlture lor the year ended 31 March 2024 10 Donatlons Currenl Current Y&ar Year Unrestricted Restrlcled Funds Funds 2024 2024 Current Y9ar Toial Funds 2024 Prior Ygar Total Funds 2023 Donatlons and Gllls Irom Indlvlduals Small donations 8,783 8,783 3,264 Total Donations ancl Glfts from indlviduals 8,783 8,783 3,264 11 Revenue grants Irom Governnwnt and public br)dles NHS 167,488 Bolton MB Councll 13,350 l-thrive 19,000 Living Well 19,991 Litigation Fri8nds 1,920 DWP 1.404 167,488 13,350 19,000 19,991 1,920 1,404 64,207 13,088 2,454 Total public sector 223,153 223,153 79,749 Revenue granis and donatlons Irom non-publlc bodles Lloyds Bank Foundation 25,000 Access Reach Fund National Lollary Mind GMCVO Disability Action Bolton CVS WEA Power to Change CAFbank Other.small grants 25,000 131,336 131,336 110.021 7,013 7,013 18,801 6,342 6,342 17,434 Total Revenue grants and donations Irom non-public bodies 38,355 131,336 169,691 146,056 Income Iroin charltable actlvltles - tradlng Primary purp089 and ancilliary tradlng Sale of goods and 8ervice8 in accordance with the charfty's objects 45,205 45,205 76,064 Incom8 from charitable activitia8 - trading 45,205 45,205 76,064 Total Charitable Income 306,713 131,336 438,049 301,869 23
MhlST Menlal Health Support Team Notes to the accounls for the yèar elided 31 March 2024 An81ysis of Income and expendlture for Ihe year ended 31 March 2024 12 Income Irom other non charltable tradlng actlvllles Income from the sale of donated goods Othgr Incomo A¢hieva 670 870 17,550 17,550 23,404 Total other activities 18,220 18,220 23,404 13 Inveslment Income Current Y&ar Current Year Current Year Prior Year Unrestricled Restricted Funds Funds 2024 2024 Tolal Funds 2024 Total Funds 2023 Bank interest receivable 464 171 Total investment income 464 464 171 14 Olher Income Current Year Current Year Current Year Prior Year Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Tot Funds 2023 Sundry incorne Furlough 13.650 13,650 37,759 Total other irorne 13,650 13.650 37,759 24
MhlST Mental Health Support Team Notes to the accounts for the year ended 31 March 2024 Analysls ol Income and experKllture for the year ended 31 March 2024 15 Expendlture on chariiable aciivltles Current Year Current Year Current Year Prior Year Unrestrictgd Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Employee costs Gross wages and salarles Employers Nl Defined contr11110n pension costs Recruitment costs Staff tralning and wellara Staff travel and subsistence Session staff 193,311 12,115 3,820 3,002 5,537 1,575 7.626 89.729 263,040 12.115 3,820 3.002 5,537 1.575 7.826 206,471 6.046 3,158 2.338 1.699 Voluntew cosls Volunteer gxpgnses 3.117 3,117 1,366 Premises Rent and seNice charge payable Heat. Ilght and power Cleaning and waste Repairs, renewals and mainlenance Room Hire 14,894 6,991 3.259 10,572 2,149 14,716 9,121 4,243 1,852 1,876 29,410 16,112 7,502 12,424 4,025 43,905 7,458 4,155 2,924 1,964 Admlnlstratlon Telephone and intgmet Postag8 Stationery and printing Health and safely cosls Adverlising and mark81ing Insurance Subscriptions Sundry expens8S Equipment Network support 6,459 557 2,560 1.462 1.419 2,819 594 280 12,005 2,979 1.432 7,891 557 2.580 1.462 1,419 6,497 594 3,280 12,005 2,979 10.587 705 2,412 522 1,477 8,006 555 1,808 4,890 10,566 3.678 3,000 Consultancy fees Translation fees Other legal and professional Move Forward Bolton 8,359 8,359 9,590 550 550 3,066 Flnanclal ¢hargo9 Bank charg8s Loan interest 60 1,760 80 1,760 72 2,640 Total expenditure on charitabla activilies 309.631 109.647 419,278 338,380 25
MhlST Mental Health Support Team Notes to the accounts for Ihe year ended 31 March 2024 Analysls of Income at)d expendlture for the year ended 31 March 2024 Other expendlture- Governance cosl Current Current Year Year Unrestricted Restricted Funds Funds 2024 2024 Current Year Prlor Year Total Funds 2024 Total Funds 2023 Independent Examin@rs Fe8S AGM Costs Board meetiTh3 Costs 600 1,191 480 26 26 Total Govemance costs 26 26 2,271 Charltable expenditure Charitable expendlture Governance costs 309,631 26 109,647 419.278 26 338,380 2,271 309,657 109,647 419,304 340,651 16 Expenditure on ralslng funds Current Year Unrestrlcted Restricled FuThJs Funds 2024 2024 Current Year Current Year Total Funds 2024 Prior Year Total Funds 2023 Fundraising costs Fundraisiro Consultancy 33,600 33,600 29,726 Total fuiKlraising costs 33,800 33.600 29,726 26