Healthy Minds • Cold•rd•leWellb•ing CALDERDALE WELLBEING Company Limited by Guarantee FINANCIAL STATEMENTS 31 MARCH 2024 Company registration number: 06828871 Charity registration number: 1132316 STREETS SPENSER WILSON CHARTERED ACCOUNTANTS CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 PAGE Trustees, amual report (incoTporating the diiectovs report) Independent auditovs report to the members 19 Statement of financial activities (including income and expenditure account) 24 Statement of financial wsition 25 Statement of cash flows 26 Notes to the f￿ancial statements 27 CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT UNCORPORATING THE DIRECTORIS REPORT) YEAR ENDED 31 MARCH 2024 The trustees, who are aIso the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2024. REFERENCE AND ADMINISTRATIVE DETAILS Registered cbarity name Calderdale Wellbeing Charity registration nu]nber 1132316 Company registration number 06828871 Principal otTIce and registered l King Street office Halifax England HXI ISR The trustees Paul Hunt Jonathan Morrish Jenny Fagan Lydia Blundell Carla Harrison Naomi Sutcliffe Lynnette C&ssidy David Sharman Emily Dunk Claire Gibson Agnieszka Stobbart (Resigned 12 June 2023) (Appointed 22 May 2024) (Appointed 22 May 2024) Chief officer Jonny Richardson-Glen Auditor Streets Spenser Wilson (Yorkshire) Limited Chartered a¢¢ountants & statutory audktor Equitable House 55 Pellon Lane Halifax West Yorkshire HXI 5SP Bankers CAF Bank 25 KinJ¢y Hill Avenue West Malling ME19 4JQ CALDERDALE WELLBEING COIVIPANY LIMITED BY CUARANTEE TRUSTEES, ANIYUAL REPORT ONCORPORATING THE DIRECTOR'S REPORT) (¢triilixue YEAR EIS'DED 31 MARCH 2024 STRUCTURE, GOVERNANCE AI¥D MANAGEMENT The charity is a company limited by guarantee and was forn]ed on 24 February 2009. It 15 governed by a metnorandum and articles of &ssociation which were adopted on 24 February 2009 and amended by special resolution on 30 July 2009. Method of recruitment and appointment of trustees The trustecs of the charity are also the directors for the purpose of company law and are appointed by the members at the AGM. Trustees, who are also the Directors of the Charity, are appointed on the basis of their personal skills/experience and their commitment to the Charity. The Trustees may appoint a person who is willing to act to be a Trustee. Trustees roust be over 18 years old and not disqualified from acting as a Trustee under the Charities Act 2011. At any one time there should be a minimum of three Trustees. but no maximum. At the date of this report, there are ten Trustees. One-third, or the number nearest lo one-third, ofTrustees must retire from office at each Annual Generdl Meeting. Trustees required io retire by rotation are those who have been longest in office since their last appoitttment. Trustees may be recommended for re-appointment at any general meeting. Trustee training Following their election. Trustees meet with the Chair and are familiarised with relevant Charity Commission and Companies House guidance for Trustees l Directors. The Chair, other Trustees and senior management in the charitable company will provide further guidance as is necessary. Organi5atlOD Structure. The Board of Trustees for Calderdale Weubeing 15 responsible for the delivery of the charity's objects, for its finances, strategic direction and policies. The charity's senior management attend, but are not members of, the Board. The Board h&s established two Sub-co￿￿]rtees - a Finance SulFCOiT)mittee and a Development Sub-cotnmittee - who consider finance matters and key development issues in greater detail than is possible at a full Board Eneeting. AII Trustees are members of one OT Other Sub-committee. the Chair of the Board attends, but does not chair, the Sub-committees. There ate typically five Board m¢etings each year. The Development Sub-committee tneets in between each Board Meeting. The Finance Sub-committee meets after each quarter end. Risk management The Chief Officer and Board of Trustees maintain Healthy Mind5, 5trdtegy and risk register which inforn] the annual business plan and operational plans for services. CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (¢ondnue YEAR ENDED 31 MARCH 2024 OWECTIVES AND ACTIVITIES The charity's objects The pre5eryation, protection and enhancement of good mental health of people in Calderdale, in particular but not ¢x¢I￿gIve1y by the provision of 5upporL infonnation. advice and Se￿I¢¢S. The charity's main activitie5 Healthy Minds is the operating name of Calderdale Wellbein& a registered Charity b&ged in Halifax. Led by people who have personal experience of emotional distress, Healthy Minds creates opportunities for people to understand and build on their Stren￿hS to better achieve what they want from their Itves, We work with Calderdale residents from primary school ag¢ upwards, raising awareness of emotional wellbeing and providing 5UPPOrt through group activilies and one-tO•one support. AT]Other important aspect of our work aims to influence strategic direction in the wider mental health '5yStem' by ensuring that the views of people with lived experience of emotional distress are heard by those in power. Public benefit Statement In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission's general guidance on public benefit and in particular the preservatio￿ protection and enhancement of good mentaI health of people in CaldeTdale, in particular but not exclusively by the provision of suppor¢ infomiation. advice and services. Aims and Objectives Omr Vision We want everyone in CalderdaIe to have better mental health. Our Mission We provide high-quality menta] heaIth services to individuaIs and families in Calderdale. We piomote awareness and reduce stigma by parthering with local or.(wiisations, and providing education and resources that empower people to take control of their mental health. We listen to our communIty and speak up for positive change. Our Values We are a LOCAL, home-grown organisation, Connected across Calderdale and committed to its communities. We aim to build trust by being HONEST, demonstrating that we are a safe organisation. We are non-judgemental. and RESPECTFUL of people's diV¢￿e experiences and strive to be as inclusive and accessible possible. Our process is focussed on EMPOWERING people to recognise the Choices they can make over their own lives. We have the strength of understanth'ng that comes from being LED B Y LIVED EXPERIENCE, enabling us to listen, relate, and meet people equals. CALDERDALE WELLBEll¥4G COIVIPANY LIMITED BY GUARANTEE TRUSTEES, IlN]YUAL REPORT (INCORPORATING THE DlllECTOR'S REPORT) fcvn#tnJ(e YEAR E￿￿ED 31 MARCH 2024 0￿EcTIVEs AND ACTIVITIES IconlinKe41 Our expected outcome That people across Calderdale are more comfortable talking about their mental health. That people are better equipped to Tnanage their own mental Elealth and to 5UPPOrt other people. That people know where to get help when they feel unable to manag¢ their own mental health. Context This year been laToely characterised by an evolving relationship with the public sector, as we have both strengthened and increased commissioned services which was among our stated strategic objectives: "Continue to engage with the mental health System and opportunities through statutory contracts and cornmissioning that are Én line with our ethos. approach and values." However, the anticipated benefits of sustainability and reduced uncertainty have not materialised as much as we tnight have hoped.. theT¢ are tensions between statutory expectations and voluntary and communtty sector (VCS) delivery" some contracts have been short-terni: less than 12 months) with no longer-tern] intentions. som¢ have come with static levels of funding that have been the same for up to seven years which for example, present challenges for affording salary increases. These issues are by no means unique to Healthy Minds. Despite closer working ￿latIOnShipS burgeoning between the public and voluntary sectors, only one quarter of public / VCS contracts are upl ifted in line with inflation and 62 % are beloiv the full cost of delivery. with the VCS having to subsidise public contracts by an average of 3iO/o of the contract value (source: King's Fund I Sayer Vincent). It 15 not the public 5ectoVs job io overcome all the challenges faced by the voluntary sector. There is increasing recognttion, however, that the VCS can and does have an important part to play in easing some of the pressures on the public sector by offering valid aliernatives that reduce demand on public services. Someone mtght call Safespace, for ¢xample, instead of calling emergency services, NHS mental health services, or visiting A&E. There is a cotnmitment from the statutory sector regionally and locally to closer working with a sustainable voluntary sector: and this was most recently enshrined in Calderdale'5 VCSE Strategy (April 2024). How the VCSE Strategy is reali5ed in practice remains to be seen, given the issues described above. ststutory commi55ioning of VCS providers is still developin& This year saw the first use in West Yorkshire of the Provider Selection Regime (PSR), a new method that allows non-competitive commissioning in certain ¢iT¢umstances: Healthy Minds was commissioned to continu¢ the Link service for 3 years (2024-2027) b) this route, and Ive understand the intention is to use PSR for Safespace and the Like Minds befrtending service from 2025. These are welcome developments that demonstrdte recognition and tr￿sl and offer a degree of security for these services. this is in stark contrast. however. to the precarity around other services that do not fall within the scope of PSR. CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) fconltMM¥dJ YEAR EI¥4DLD 31 MARCH 2024 ORJECTIVES AND ACTIVITIES fc4iRliRued) Calderdale Inte￿ted Care Board (JCB) commissioned a system-wide review of the local mental health offer in 2023. Among the observations and recommendations is: "short tenn funding can do harm if it is not sustained - pilots must be backed up with Eonger tenn commitments" (Ernotional Health and Wellbeing in Calderdale: a review - Rethink Mental Illness & Centre for Mental Healt￿ July 2023). Thi5 is a familiar refrain Rn the voluntary sector regionally and nationally, and within comrnunities who have experienced the comings and goings of one initiative after another. We will see, however. that longer tern] commitments are scarce. with the burden of S￿$￿inab]lity shouldered by the VCS. Last yeads report covered the diificult period during which we had to close the Recovery & Support service. This year's report describes how we hav¢ sought to rebuild following thaL with opportunities and new developments alongside some signifIcant cha]lenges: it has been a very mixed period. One constant, however, is Healtliy Minds. tenacity. With a dedicated team, including staff, volunteers and our Board, atong with many valued supporters. we have navigated smooth l￿d choppy waters to do all we can to fulfil our mission. 2024 marks 15 ycars since we opened our first service. Healthy Minds today is over 50 times larger, in turnover and staffing, than when we started. An essential factor in that growth is a guiding principle that we try to respond to n¢ed and show that what we do makes a a diiference. STRATEGIC REPORT The following sections for achievements and perforn]ance and financial review fonn the strategic report of the charity. ACHIEVEMENTS ANDPERFORMANCE Our strategy for 2022-25 outlines priorities that inform our Business Plan and service operational plans. The following report details each of our strategic priorities, with the relevant activities and perforniance outlined in each section. Priority I: Healthy Minds to have the financial and orgaDisational structures to ensure sustainability "Sustainability" is about more than just having the fll]ancial resources to keep going. It is also being an organi5ation thal makes efficient use of resources" having a team equipped with the right skills, experience and capacity. and having an authentic organisational culture that attracts and retaiDs tlie best people to achieve our aiFns and objectives. Stsff Wellbeing Following extensive consultation and discussions acTOS5 Ihe team last year. we have set staff wellbeing as a visible and meaningful priority this year. With the team's involvement alongside further research and training on best practice, we have developed a new Staff Wellbeing Policy. Supporting people in distress is challenging work - this is inherent in what Healthy Mind5 does. The StalT Wellbeing Policy directly addresses the challenges and ways in which we aim to support staff with the demands of their roles. CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (coAlriwei9 YEAR ENDED 31 MARCH 2024 STIIITEGIC REPORT feoNliRNedJ Core operations We have a strong core team to ensure that the necewry financial and organisational management requirements aTe fulfilled, with sufficient Capacity to enable a focus on frontline delivery ill service teams. This year. we have begun work on a major infrastruciure project - Zone Standard - which will address many long-standing issues in how we coll￿t and aJJalyse data across the organisation. Working closely with Actuajised Living. w¢ arc among a handfu] of VCS organisatiotL8 developing and testing Zone Standard to produce a comprehensive system that will do a lot of the heavy lifting for service reporting and data insights. This will further strengthen our ability lo demonstrate impact and improve efficiency, as well &8 identifying what is working well and how we can shape services around emerging needs. Community fundraising Support from donors is incte&singly important to reduce some of financial volatility we face. as these are'unrestricted" funds that we can use as required forthe organisation's needs, whether that is plugging financial holes or generating new activiti&s that are Ot￿rWise uT]funded. Donations from all sources - which might be directly from individuals. OT through various fundraisin initiatives and people's intrepid endeavours- have ￿Own year <)n year. particularly since we have had a Community Fundraiser to ensure gc￿d engagement and communication with our supporters. Our 60/0 target for this year has been exceeded, with 7.60/0 of our overall income being through donations. Halifax Minster and the Rotary Club of Halifax have continued their SUpp)rtth￿Ugh the festive Comfort & Joy family concert held in the rLm-UP to Christmas. As a direct consequence, this year our developing relationship with Rotary prompted club metnber5 involved with Halifax Chornl Society to adopt Healthy Minds as the chosen charity for theÈr popular Brass & Carols concert at the Victoria Theatre. Over 1,000 people learned about Healthy Minds that evening and many donated as they left the theatre. Throughout the year, people have been generous ivith their time and energy, fundraising for us in the virtual London Marathon and in our new sponsored swim event called The Big Swirn. This new fundraising initiative is in collaboration with CaldeTdale Council and, following a successful first year, the event will now be held annually. In preparation for Children's MeDtal Health Awareness weeK we launched our new school fundraiser, called 'Dare To Be You,. Children were invited to attend school in their 'Dare to be You, clothing. A donation of £1 was encouraged. Time Out supported the campaign and promoted the idea when visiting schools in the run-up to the week. Registered schools received a 'DaTe to be You, resource pacL This initiative w&5 our first fundraiser specifically targeted at schools. 'Dare to be You, will now fonn part of our 2025 school fundraising campaign as we continue to reach out to schools and parents for funding support. We have been fortunate to have many individuals who have undertaken all sorts of adventurous artivities to raise funds. Local business&s have also given their support. In November, we were c1￿[tY of the month in Harveys of Halifax - just on¢ example of Healthy Minds becon)ing a trLLSted charity that org&nisations wantto be ￿ocIated with and raise funds for. CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTORIS REPORT) (confvKue( YEAR ENDED 31 MARCH 2024 STRATEGIC REPORT This year was our first year with an established fundraising calendar. The intention is to develop and enhance the calendar in the coming year, incorporating Healthy Minds services wherever possible and continuing to d¢velop relationships with local oiganisations and inspire local people to fundraise on our behalf. We are grateful as well to have a nutnber of people who support us through regular, generous donations that directly contribute to funding frontline services. Donations make a huge difference in our ability to ontinue serving the people of Calderdale. Thanks to everyone who has supported us throughout the year. Priority 2: Healthy Minds to provide services and deliver projects that most effectively meet the needs of the population Across all services. we worked with 7133 individuals this year. a 61 O/ts increase on last year that largely reflects the increased service capacity gained through new or developing services. and the Time Out service's post-pandetnic recovery. 9U/o of people supported by Healthy Minds access more than one of our services, building iheir own support package from the different elements we offer. Co]nmunity Emotional Healtb and Wellbeing Team {CHWT) The Community Health & Wellbeing Service (CHW) arose as part of Calderdales development towards the Community Mental Health Transfomation (CMHT) initiative, instigated nationally by NHS England with £2.7 billion investment. Healthy Minds wa5 involved with the initiative frotn the early discussions with NHSE about the role of tlie VCS in fulfillin￿ the ambitions of the scheme, and throughout its development regionally in West Yorkshire and locally in Cald¢rdale. The CMHT initiative included. for the first time, an expectation that the VCS was to be included a key delivery partner, Tecognising the value of the VCS offers, not least the difference in the relationships non-statutory Services can achieve with communities_ Healthy Minds was approached to become Cald¢rdale's VCS partner in CMHT. It was a big ambition to Set up & new and large-scale project from scratclL We put a lot of work into f￿dIllg the right people to do it: people who know their areas and could connect with households to offer them something for which they weren't necessarily looking. Some communities are often described as "hard to reach" We might question how hard anybody had tried to reach them bu( when Éhe CHW team did, it uncovered all sorts of things that people were struggling with. Healthy Minds was awarded 2.5 years, funding from April 2022, which enabled elnployrnent of a team of I I workers, a Service Amanager and partial capacity for an Operational Manager. worktng within specified ￿eaS in the five Primary Care h'etworks across Calderdale. Ours was the first of the Vcs-provided projects to be established in West Yorkshire and has acted as a model, flagship service, attrdcting national interest. In this financial year, the service has engaged with over 2000 households across Catderdale, directly supporting 337 individuals as well as generating further support activities and stronger cro&8-sector connections within communities. CHW h&5 also been subject to intense, independent evaluation and the results and feedback have been outstandingLy positive. It's not too Enuch to say that this work has transfornied, and saved, lives. CALDERDALE WELLBEING COMPANY LIMrtED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (conlijtme YEAR El￿ED 31 MARCH 2024 STRATEGIC REPORT (cohlinHed) Despite CHW'S success, and despite the expectations of successful pilots being continued beyond the c￿[HT Ènitiative (which is happening in other areas in West Yorkshite), Calderdale ICB has chosen not to fund CHW beyond the end of the pilot and the service will end on 30th September 2024. the last six months of the service will be covered in next year's reporL We are disappointed with the ICB'S decision. As the Calderdale review observed, "short term ￿ndIng Can do harn]" an(L whilst we are not Te5ponsible for the decision. we take our responsibility towards the people we support seriously. We are doing what we can do reduce the impact on households who value the level of support the CHW service has provided, for example, by introducing them to other Healthy Minds services. "Thank yo¥ I will be losl wiihout this servicel The CHFV wag alW￿S ihere ai ike righi time Ivhen I needed him, wrth a spnile, a genile soul and a breatli offresh air and helped me wilh so much. Ifl won the lottery. Iwoiildpayfor this service lo keep going." "I don't know where I wo2ild be wiihoui ihe help ofthe CHW. My life lotally changed. myfamily are so proud of me and the change. JÉ Ivas like an ANGEL uppeared when ihey knocked on my door." (Feedbockfrom CHW be17eficxarigs) Like Minds The Like Minds Peer Support Service started in JUIY 2022 8]]d h&$ quickly hit its stride. It IS CQ- desI￿ed with our volunteers who have lived experience of emotÉonal distEe55. providing opportunities for people to access peer support in a way that feels right for them. Peer Support is central to our way of working: supporting people to support each other safely, rcspectfully and honestly is part of our ethos. We believe that peer support is an empowering and effective way to manage mental health and recovery, and ultimately Create personal and social change. Like Minds has two main aspects: I: Peer support group A lively and varied programme of groups and activities across the boroughthat bring people with similar experiences together for mutual support, social opportunities and learning. With anxiety and depression, managing chronic pain, mindfulness and yoga practice groups &g well as art, walking and allotment groups alongside social dropins. the prO￿nMe offers lots of opportunities with which people can engaoe to build their own wellbeing support package. This year, we've held 285 group sessions and worked with 489 individuals. Atllong the things that people tell us they value about Hea]thy Minds is a sense of community and belongin& as reflected in some of the feedback: "In Healthy Afinds groups, people accept me and they understand me. Everyop7e's illness is iheir oivn buf everyone kere maku youfeel welcome. Iln betterfor coming here. Rouline is really important or you don't manage. C(Jming here is an importanlparl ofmy rouline. . "The arl and allotment groups give me a chance fo socialise. explore my interests and help m8 make progress wilh my hang t4ps and CVLrieties." CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (conlin#e41 YEAR ENDED 31 MARCH 2024 STRATEGIC REPORT (¢Q•lwn4e 'The drop-in is always warni and there is plenty lo ear and drink. If 1¢ WCLYn'tfor the drop-in I would be sat ai home on my own slruggling wilh n2y pnenlal lieallh. The group also helps me improve my coinmunication sknlls with others. "Withou( thepain managemeni group I wouldn'l be able lo keep my viental healtk safe." belter . . afier learning resiliencefrom the gro1￿., "Ihandle life "This group is workingfor me, Ican offload my worries and troubles. Jalso love meeling myfriepzds al the grotip. Ifeel ai ihe grouppeople undersfandme" 2: One-to-one peer support and befriending Our amazing volunteer befriending team, all of whom have personal experience of menta] distress, offer Èelephone 1-1 sUPPOrt to isolated individuals facing mental health difficulties and loneliness t￿Oug[lout Calderdale. People are referred into the service primarily via Se￿[ce5 such as Intensive Home-Based Treatment Team, The Cellar Tnlst, Horton Housing, Community ML ental Health Teams. Social Prescribers and Staying Well, as well as other Health), Minds services (Safespace and Link). Project Workers match people referred into the service with one of the volunteer5 whose aim is to empower individuals to explore th¢ir own needs and develop a network of support based on thetr own choices. The team of 7 befrienders b&s supported 20 people this year. "Il's good to hove a chat, I lost afriend and lhings became hard so il s good io chat with sopnebody. Good io share with someone who also underslands where I come from. My menlal health is more slable sir2ce gelling help from Healihy Minds Befriending." Healthy 14inds has inade a inaysive difference andIam Iruly gralefulfoi.all the help andsuppori thai ha5 been given." Ikave been through several bud limes in my life includingpainful healrh conditxons. bui getting involved in Healihy Acinds has helped me so much. Ifeel a much strongerperson." Volunteers A key element of Like Minds is that group4 activities and befriending are delivered by a team of dedicated volunteers, traine(L supported and supervised by the project team alongside the Volunteer Manager. Following the closure of Recovery & Support last year, it wa5 volunteers who stepped up to ensure that this valuable peer support was not lost for people who need it. Volunteers have always been crucial in Healthy Minds, worL but this year has seen a remarkable step change in levels of volunteer engagement and it is no overstatement that Like Minds could not operate a5 it does without people who are willing to give their time, encrgy and experience. This year. 63 volunteers have given over 3800 hours of their time, not only in Like Minds but also in reviving the Forum and in Time Out, as well as such core operations as data management and analy5lS, and supporting community events. that is more than three times the volunteer input of last year. With this level of involvement. accompanied by strong volunteer development and sUPPOrt, we felt the time was right to put ourselves foThvard for the King's Award for Voluntary Service, which recognises the value of volunteers in Healthy Minds. We should hear about whether this has been awarded by the end of 2024. CALDERDALE WELLBEINC COIVIPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) YEAR ENDED 31 MARCH 2024 STRATEGIC REPORT (C￿¢1￿4¢4) Link Link is designed to work more intensively with people who are sometimes described as "high intensity useTS" _ i.e. they contact emergency services. NHS MH services, or present at A&E persistently - with the aim of helping them understand and address their trasons and to find different ways to manage their needs. Link has worked with 86 individuals this year, with 400/0 referrals comtng from theNHS Intensive Home-Based Treatment Team. 16 people have also engaged with group sessions. exploring such areas as problem-solving and regulating emotions. With Link's involvement, people have been able to reduce their contact with other senrices by an average of 8V/o, many by IOOO/o. This was the final year of Link's pilot phase, and its success has led to it being commissioned for a further 3 years froTn 2024-2027. "Ijuyt tkoughr it worihy ofa menlion ofmygraliiude ofrheLinkworkers... (theyjput up wiik my8rumpy moods and listened to pny Issues ... Ive still managed to aplan in place each session lo improve my menlal stute and wellbetng. I have now managed to join Healthy Minds Forum. Ive joined Yorkshire Voice, Ille become asuicideprgvenlitjn champion, compleledmenlalkealrhfii st aidcoiiyse. andbecorne an NLP Praclilioner. At fhe start ofihe process none of these achiei'emep7ts would have been possible, my mental health condition was foo poor. Over tke years I have dealt wilh nwnerous praclilioners and ip7vested large sums of money lo try and get supporl. (Link) provided supporf ihat coynpletely siffpussed anything I've had before al￿ managed to buildmy confidence levels." (Linkparticipant) Roshani Roshani has been providing culturally sensitive support to people of Black and Minority Ethnic backgrounds, predominantly South Asian wom¢n for nine years. 34 people have engaged with R05hani's peer support group4 with some recetving I-I support from the Project Worker as required. Some of the i55ues that people wanted support with, as well as their rnent￿ health. included domestic and sexual abuse and violence, Islamic divorce, difficult fatnily dynamic5. poverty, Isolatio￿ Post Natal Depression, phy5i¢al health and housing - all issues which further comFx)und ill mental health. Roshani prides itself on being able to offer direct support and signposting around a variety of needs. We are also in a unique position of being able to bridge some of the understanding between clients and oth¢r support services. We are pleased to report that Roshani has been awarded a further 3 year5, funding from 2024 by Community Foundation for Calderdale. which now administers funding that was previously directly awarded by Calderdale Council's Stronger Neighbourhoods. Although this gives a degree of sustainability, the grants programme was heavily over-subscribed and the amount awarded is 72 % of the actual service cost: another example of us having to subsidise services. 10 CALDERDALE WELLBEING COMPANY LINIITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (coufrnHtdJ YEAR EM)ED 31 MARCH 2024 STRATEGIC REPORT (Col￿1￿￿e￿) Safe5PVdce With the aim of ensuring that people can access emotional support when they need IL Safespace offers a referral-free service with no waiting lists. We I￿gan the year with a Calderdale ICB- commissioned service running every evening, complemented by a daytime service funded by donations. in the course of the year. we were approached by commissioners to extend the service to 7 days and 7 evenings a week from October to better meet demand. This was a welcome, if challenging to implement, development that strengthened cover during the day. People can now just tum up at Healthy Minds otTice if they ne¢d support - which is a unique offer in Calderdale. We were also able to test having Safespace presence in drop-ins b&sed in other organisations such a8 the Gathering Place in Halifax and Todmorden food bank, as well as holding a Sunday drop-in at our own premises, which has proven popular. This year, Safespace has supported 514 individuals th￿Ugh 4335 contacts. Having run Sin￿ 2018 and expanded to what it is now, Safespace is a well-established part of Calderdale's mental health offer and plays a key role in suicide prevention by providing immediate acce55 to emotional support. Calderdale ICB has agreed to extend funding from April 2024 for another year. At the time of writin& we are in disC￿s1OnS around longer-tenn commissioning for Safespace. (Safespace) is a sernice thatItell service xsers aboul ÉZS a matter ofcourse. Iparlicularly like ihat it is afric(ionless lalking support service requinng no Teferralprocess - people jiLg1 have lo call. This is of great voli¢e to the local commup2ity (md meets a Con￿n￿￿tty need wherebypeople have an outlet to IL71k on a one-off as-and-when Ivitkotst having to visil a GP, waitfor assessmgnt or have lo meel certain crileria before having to ￿e it, or lo commif to a col￿se oftalking ikerapy when they migh£jusl needto gel someihing off the£r chest, or kave the odd s2wportive comiersation when theyfeel the needfor it. Advanced Clinical Practitioner. IHBfT) Time Out Our children and young people (CYP) service provides emotional health and wellbeing education sessions in schools alongside a varied programme of activities to help CYP "fjnd their thing" to feel good and stay well. Since the Covid pandemic, during which we obviously could not deliver the full Time Out programme in schools, levels of activity have been rebuilding and this year saw Time Out back on full tl]rottle: over 5500 CYP participated in Time Out activities this year- an astonishing 1080/0 increase on last year. The team works With young people and schools to coproduce educational and highly participative workshops around the mental health issues that matter to children and young people. "Kindness, friendship and social media" has been very popular, and other workshops include sleep hygiene ("Sleep Superheroes"), exam stress, self-harnL and self-esteem, alongside our general mental health workshops and 6-week creative wellbeing courses. li CALDEIIDALE WELLBEll¥G COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT UNCORPORATING THE DIRECTOR'S REPORT) YEAR ENDED 31 MARCH 2024 STRATEGIC REPORT (CQnlrNiiedJ We believe Ihat equipping young people with the knowledge. skills and confidence to look after themselves and their peers puts them in better stead for healihier. happier lives. System pressures cannot be resolved by plougbing resources endlessly into trying to meet increasing demand on CYP mental health services. If we can help people to manage their rnental health earlier, we can try to reduce demand elsewhere in the system so that CYP who need specialist intervention can more readily get it. Time Out Is part of Calderdale'5 Open Minds Partnership with other specialist providers, collaborating on a local mental health offer for CYP that can better meet demand. Time Out also convenes a network meeting twice a year to bring together other organisations and activity providers to look at how we can work togelher to improve provision and seTrices that support CYP wellbeing. Welfare Rights Our specialist welfare rights service advises people on benefits entitlement and supports through the process of claims, appeals and tribunals where mental health is the main need. During thi5 year, the service supported over 300 people to Claim over £227,000 welfare benefIts to which they were entitled. As the relationship between financial stability and mental health is well-recognised, we see this service as fundamental to addressing causes of stre&s and wotry in people's lives. The Welfare Rights Service has been awarded a further 3 years, funding from 2024 by Community Foundation for Calderdale, which DOW administers filliding that was previously directly awarded by Calderdale Counril. However: as described above wtth other services, we have to subsidise costs: funding accounts for just 420/0 of the service. Although there is very high demand for support. we can only maintain two day5 a week of Project Worker time" what the service achieves is all the more arkable with this limited capacity- Priority 3: Healthy Minds to Jnaintain 2nd further develop quality services with demonstrable impact Wellbeing Measures We use a set of coproduced ￿'elIbeing measures across all services. against which we ask people to rate how well they are doing on their first contact with us. The measures are". I can cope well ivith life's ups and downs I feel connected to and supported by people around me l understand my own mental health needs I feel confident I have a good feelino of self-worth I feel content I can set and achieve personal goals I have opportimities and choices in life This is repeated periodically to see what difference Healthy Minds, support has helped them to achieve. As well as measuring impact, we find this is a useful Exercise for people to reflect on their wellbeing, to recO￿lse their progre55 and identify areas that they might want to develop. 51 % people said that support had improved their wellbeing. and the average increase wa5 200/0 across all wellbeing measures. The greatest reported improvement w&$ on I can eope well Ivith life's ups and downs: 270/ik people agreed with this statement on First conta￿, rising to 550/0 after engaging with support. 12 CALDERDALE WELLBEING COMPANY LIMtTED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (CDKliniied) YEAR ENDED 31 IKARCH 2024 STRATEGIC REPORT 32 % people said that support had helped maintain their wellbeing (i.e. it had neither improved nor deteriorated). For many people, "slandstill" is an achievement when they fa¢e ongoing challenges in daily living. An interesting result in ihis yearfs wellbeing measures is that 36 % initially said that their wellbeing was poor, compared with just 8% last year. There may be many factors at play. including the ¢ost-of-living crisis, but the main change in our contact with people is engagement through the Cornmunity Health & Wellbeing Service: 30 % of CHW clients reported poor wellbeing on first contact. this lowered to 19 % following support. This suggests that the CHW service, by proactively offering a service to people who weren't necessarily seeking supporL uncovered a lot of previously unmet need. Impact on public services Arnong our stated objectives is to "Demonstrate that Healthy Minds Ca￿ and does, provide solutions which ease demand on public Mental Health services" Some of our services have an explicit role in diverting people from public services." Link, for example: works with people who are sometimes described as "high intensity users". Results from the pilot phase of Link show that they diverted 70 visits to A&E and over 290 contacts With Intensive Home Based Treatment Team UHB (infonnally known as the "crisis team"): this equates to a cost saving to the NHS of almost £82,000. Safespace is a "erisis altemative" service, offering referral-free access to emotional sUPPOrt 7 days and evenings a week. TaJ(ing just one month's data (Septen]ber 2023), 188 (54Q/o) Safespace contacts identified that they would otherwise havc visited A&E for suptM)rt: the equivalent Cost to the NHS would be £28,200. compared to the £5,400 cost of those Safespace contacts - this a]one indicat¢s a 'social return, of £5.22 for every £1 spent on Safe5pace. Of course, these are not dir¢¢t savings". an A&E department cannot reduce it's spend due to fewer people presenting in mental health need. as it needs to be open all the time to all people. Diverting people from A&E, however, can contribute to easing some of the demand on over-stretched services and can be a better experience for someone in crisis than a being in a busy waiting room for sever8J hours. As we develop closer relationships across the system, including wtth Yorksbire Ambulance Service and the Police, we can relieve some pressures on their capacity. We continu¢ to strengthen how we collect relevant information to demonstrate the value of our servic in relation to public services. Priority 4: Healthy Minds to maintain a bigh profile as a trusted, reputable, influential VCS MH provider in Calderdale Healthy Minds is among the more prominent VCS providers in Calderdale. We have always sought to inforn) and int]uence local, regional and national strategic worl particularly relating to mental health. One of our values is to "have the strength of understanding that comes from being led by lived experience" and our mission states: 'We listen to our community and speak up for positive change" To that end, Healthy Minds Forum was re-launched last ￿ear and has become well established as a space for people to share their experiences, influence and irL%tigate positive change. 13 CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE TRUSTEES. ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (¢oMttrfMedJ YEAR ENDED 31 MARCH 2024 STRATEGIC REPORT (conknnue4rfJ At monthly meetings in person and online. Forum members have identified four priorities with volunteer-led working group5 for focused activity: Language, anti-stigma and mental health awareness. Not knowing where to tum for supporL Particularly exploring the issue of why directories of support haven't worked in the pasL and the potential of re-imagining what SI￿pOSt1ng can look and feel like. Mental health inequalities, access and transport. This wup will look at taclding issu¢s of lack of representation of groups who experience mental health inequalities, inclLiding barriers to access. Maintaining groups - sustainability and ￿ndIng for onooing peer-support. This group will focus on issues of sustainability for non-clinicaI mental health options in Calderdale. 128 people have engaged with the Forum through the year. Having worked Closely with Rethink Mcntal Illness last year, we were pleased to engage with them and the Centre for Mental Health on a review of strategies, assets and stakeholders in Calderdale's mental health offer, particularly to e￿sure that people's lived experiences were included in the review. Community events and discussions across Calderdale were held over several months, supported by He￿thY fvtinds Forum, culminating in a report: Emotional Health and Wellbeing in CaEderdale: a review (Rethink Mental Illness & Centre for Mental Health July 2023). Having this level of public engagetnent h&s also led to being commissioned by Calderdale Public Health to set up and facilitate a Suicide Prevention Networl which will gather experiences from people affected by suicide, including frontline workeLS, to meaningfully inform Calderdale's suicide prevention strategy. Healthy Minds is represented on a rnnge of local, regional and national strategic groups. Our Chief Officer has been Chair of the West Yorkshire VCS Mental Health Group for three years (stepping down from April 2024), which connects with West Yorkshire ICB'S Mental HealtEL Learning Disability and Autism Partnership Board. We have beeTh involved in developing a new Calderdale VCSE Strategy that aitns to address many of the issues identified in this repotl particularly in strengthening relationships between the public and voluntary sectors, and to support a sustainable VCS with recognition of the contribution it makes to the system and community. The Strategy was launched in April 2024_ We bave also provided training sessions on mental heaIth awareness in community groups, other Organisations and for local businesses this year, under our Calderdale Wellbeing Services offer, We charge for these sessions as a step towards exploring income generation opportunities, but they also fulfil our mission in promoting awar¢nes5 and reducing stigma. OveT 250 people have participated in CWS training this year. 14 CALDERDALE WELLBEING COllIIPANY LIIVllTED BY GUAR￿NTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) f¢oN#nuerf) YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW (coRlinue FinaDcial revieiv This has been a relatively stable year. notwithstanding the challenges outlined in this report. The net Surplus for the year after transfers was £124,215 (7023 deficit - £185,152) including net surplus of £18,166 (2023 - deficit £618) on unrestricted funds and net surplus of £106.049 (2023 - deficit £184,534) on restricted fimds. 89% of our income has been through public sector commissioning this year, mainly through Calderdale Cares Partnership (ICB), but the need to subsidise some of these contracts has been described above, which makes our unrestricted r¢serves all the more important. Reserves are a financial buffer that serve important functions: Re50urcing core roles I functions where necessary. Topping up (subsidising) seTvice budgets to cover shortfalls. "Bridging" e.g. maintaining cash flow when dedicated funding is anticipated but not yet received. Enabling new activities where no dedicated fi]nding has been identified. Some use of reserves is. tIle￿r0re. justifiable and to be expected. thts is whatthey are for. There can be an understandable reluctance to dip into reserves: they Can only be spent once. and serve as an indicator of an organisation's f￿anCIal security. Reserves are built or replenished through community fundraising, private donations and service budget core contributions. The challenge is to maintain a balance between outgoing and incoming reserves. Donations and fundrdising have increasing prominence arkd importance, and we have achieved 5 /0 donated income this year. Our Business Plan and accompanying Funding Strategy set5 Out our approach to ensure that we are identifying funding shortfalls early so that we Can plan ahead to mitigale wherever po&sible. Reseryes policy Healthy Minds T￿￿teeS exercise their power to hold income in reserves, in accordance with our constitution, which states: The Charity has the following powers in order to further the Objects . . To set aside income as a reserve against future expenditure but only in accordance with a written policy about reserves 4(1)(k) and in line with Charities Commission guidance CCI 9(5.2): Some charities have a power to hold reserves in their governing document- all others can rely on powers implicit in the law. Trustees can use thcse powers where they are satisfied that to do so is in the best interests of the charity: tlielr charity's reserves policy should reflect their reasoning. Our policy is thaL where possible, project budgets will include a proportionate contribution to reserves" this is stated in budgets submitted in funding application aDd in subsequent reports to funders. When the purpose for which grants received has been discharged. any small residual balances may be transferred into reserves, with ￿nders, agreement (implicit or explicit) as grants are fInaEised or signed-off on acceptance of a final granl report, which includes a detailed breakdown of expenditure showing the contribution to reserves. 15 CALDERDALE WELLBEING CO1￿11￿y LIMITED BY GUARANfEE TRUSTEES, ANNUAL REPORT ￿NcoRPORATING THE DIRECTOR'S REPORT) (eoiillnued) YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW (coniiwH¢d) 'Free' reserves are held to mitigate risks against loss of income or unforeseen adverse events which could mean we need extra flexibility temporarily or longer-term to meet increased demand for services andlor redeploy staff. they might also be used for cash-flow in the event that we expect to received funds but there is a shortfall between existing and immtnent resources. Designated reserves are held against re&sonably anticipated risks in the forthcoming year such a8 service closure and the liabilities arising from that" or, in respect of a legacy, to fulfil covenants or expcctations attached to the legacy. Once a year the Board will consider the level of reserves that is prudent for the organi5ation to hold. Consideration will be given to rcdundancy liabilities. le&se a￿eernents, c&sh flow requirements, significant factors and key risks that should be taken into account if the organisation were to close. this will be reviewed annually before the AGM, and agreed as part of the budget setting for the next financial year. We ca]culate that the minimimi level of reserves that Mie need to hold ts £55,000. The trustees have placed an upper limit on the reserves to be held at 3 months of future budgeted expenditure, this is in the region of £310.000 for 2023-24. The charity's actual free reserves at the year end were £150.395. Funds held as agents on behalf of others Grant income was received from Bearders Charitable trLLSt for people to start their own businesses and get back into work. Calderdale Wellbeing acl an agent in relation to these funds and theTefore the income and expenditure is excluded from the accounts. Note 16 provided further information in relation to these funds. PLIKNS FOR FUTURE PERIODS Our strategy and Business Plan for this year includ¢d objectives to transition fro￿ grant funding to more contracts and commissioned services through more strategic engagement with the public sector and to further develop income generating opportunities. As described above, this has not achieved sustainability as much as we hoped. Our2024-26 Business Plan o￿lineS a different approacffj shifting emphasis so that we aren't abandoning public sector conjmissioning altogether, but maintaining those wherc there is a slrong strategic fit and synergy between HM and ICB priorities. and considering new opportunities on balance of sustainability against ol￿ ethos a￿d values. We have had a period of ￿latiVe stability and growth that has increased the 5taft"team, bringing in new personalities and energy, and achieving more towards our mission. For the reasons outlined in this report, that has not been without its challenges and we, like m05t in the sector, operate within aj] environment that is sometimes descrRbed as "VUCA" (volatility, uncertainty, complexity and ambiguity). There are pressures inherent to the Sector: funding constraints that mean staff are required to tolerate uncertainty, job insecurity and a tension between wI￿t we would like to do and what we can realisttcally achieve. services that have demonstrable positive impact for communities can be put at risk, or even forced to close, despite people's commitment and good work 16 CALDERDALE WELLBEtNG COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) YEAR EIYDED 31 MARCH 2024 We cannot change all these factOTS but we can acknowledge and exert control where we can. Ourslrategy covers 2022-25 so the Coming year will ￿rther progress Ihe sirategic priorities described above. Specific actions are identified in our Business Plan for 2024-26. from which service-specific operational plans are developed. In 2024-2025 plans include: Developing a new organisational strategy for 2025-2028 Further strengthening staff wellbein& doing all we can to support staff and make Heallhy Minds a great place to WOTk whilst recognising that our Work is challenging Securing future contracting I commissioning for existing services that are due to come to the end of funding cycles / contracts durino the financial year Diversifying income streams to reduce risk and volatility Ensuring a balanced annual budget for all services and core functions Impletnenting the Zone Standard 5yStcm to strengthen impact reporting Finalising and launching our new membership model TRUSTEKS, RESPONSIBILITIES STATEMEIYT The triiste¢s. who are also directors ft)r 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 ￿"ngdoM Generally Accepted Accounting Practice). Company law requires the charity tr￿Stee5 to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, itKluding the illcome and expenditure, for that period. In preparing these financial Statements, the trustees are required to". select suitable accounting policies and then apply them consistently- observe the methods and principles in the applicable Charities SORP. make judgments and accounting e5timate5 that are reasonable and prudent" stat¢ whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statem¢nts" prepare the financial statements on the going concern basis unless it 15 Énappropriate to presume that the charity will continue in busine&s. The trustees are responsible for keeping adequate accounting records that are suificient to show and explain the charitys transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the fjnancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence fortaking re&sonable steps for the prevention and detection of fraud and other irregularities. 17 CALDERDALE WEI LLBEING COMPANY LIMITED BY GUARAwfEE TRUSTEES, ANNUAL REIPORT (INCORPORATINC THE DIRECTOR'S REPORT) (rotsNiiriei YEAR ENDED 31 MARCH 2024 AUDITOR Each of the persons ivho is a trustee at the datc of approval of this report confjrnis that: so far as they are awar4 there is no relevant audit infonnation ot which Ihe cl)ariWs ouditor is unawkwe: and thw, hdve tak-en all steps that they ought to have tak¢n as 8 trustee to make themselves Aware of any relevant audit inforniatK)n and to establisli that the cIiarAW5 aLiditor is aware of tllat Infornlation. The tryjsttts, annual report and the strategi¢ report were approved on 20 December 2024 and signed oli behalf of the board of trnslees by: fjLAL4 PAUL Hu￿r Trustee 18 CALDERDALE WELLBEIIYG COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CALDERDALE WELLBEING YEAR ENDED 31 MARCH 2024 OPINION W¢ have audited the fEnancial statements of Calderdale Wellbeing (the charitable company) for the year ended 31 March 2024 which comprise the statement of fmancial activities (including income and expenditure account). Slatement of financial position, statement of c&sh flows and the related notes, including a SLmmary of signifIcant accounting policies. The financial reporting framework Ihat has been applied in their preparation is appJicable law and United KingdoTn Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Acrepted Accounting Practice). In our opinion the f￿ancial statements". give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, includÉng its income and expenditurc, for the year then ended: have been prO￿rIY prepared in accordance with United Kingdom Generally Accepted Accounting Practice; have been prepared in accordance with the requirements of the Companies Act 2006. BASIS FOR OPINION We conducted our audit in accordance with Irrternational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standard5 are further described in the auditorfs responsibil ities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with th¢ etEkical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfill¢d our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficlent and appropriate to provide a basis for our opinion. CONCLUSIONS RELATING TO GOINC CONCERN In auditing the financial statemenw we have concluded that the trustees, use of the going concern basis of accountkng in the preparatton of the financial statements is appropriate. Based on the work we have perfornied, we have not identified any materiaI uncertainties Telating 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 tDonths from when the financial state￿ents are authorised for issue. Our responsibilities and the resporLsibiliti¢s of the trustees with respect to going concern are described in the relevant sections of this report. 19 CALDERDALE WELLBEllYG COMPANY LINllTED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CALDERDALE WELLBEING (conrfnue41 YEIIR EM)ED 31 MARCH 2024 OTHER INFORMATION The other inforniation comprises the infonnation included in the annuaI report, other than the financial statetnents and our auditor's report thereon. The trustees are responsible for the other infonnation. Our opinion on the fmancial statements does not cover the other infonnation and, except to the extent otherwise explicitly stated in our report. we do not express any fonn of assurance conclusion Ihereon. In connection Mqth our audit of the flnancial statements. our responsibility is to read the other infonnation and, in doing so. constder whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we idenlify such material inconsislencies or apparent material misstatements, we are requir¢d to deterniine whether there is a material misstatement in th¢ financial statements or a material misstatement of the other information. If. based on the work we have perfonned, we conclude that there is a material ￿15statement of this other inforniation. we are requtred to report that fact. We have nothing to report in thi5 regard. OPIIYIONS ON OTHER MATTERS PRESCRIBED BYTHE COMPANIES Acr 2006 In our Opinio￿ based on the work undertaken in the course of the audit: the infonnation given in the trustees. report for the financial year for which the financial statements are prepared is conslstent with the financial statements. and the trustees, report h&s been prepared in accordance with applicable legal requirements. MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEprIoiy 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 trustees, ieport. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kepL or returns adequate for our audit have not be¢n received from branches not visited by us. or the financial slatements are not in agreement with the accounting records and Teturns; or certain disclosures of trustees, remuneration specified by law are not made. or we have not received all the inforniaiion and explanations we require for our audit. 20 CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CALDERDALE WELLBEING r conlinHed) YEAR ENDED 31 MARCH 2024 RESPONSIBILITIES OF TRUSTEES As explained more fully in the tTU5tee5' re5ponsibililies statement. the trL￿1eeS (who are also the directors for the PUTposes 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 inlemal control as the trustees detennine is necessary to enable the preparation of financial statements that are free frim matertal misstatement, whether due to fraud or error. In preparing the financial statements, the tntstees are responsible for assessing the charitable company's ability to continue as a going concern. disclosin& as applicable, matters related to going concern and using the going concem basis of accounting unless th¢ trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. AUDITORIS RESPONSIBILITIES FOR THE AUDIT OFTHE FINANCIAL STATEMENTS Our objective5 are to obtain reasonable a55urance about whether the financial statements as a whole are free from material misststement, whether due to fraud or error, and to issu¢ an auditor's report that includes our Opinio￿ Reasonable assurance is a high level of assurdnce, but is not a guarantee ihat an audit conducted in accordance wtth ISAS (UK) wÉll always detect a material misstatement when it exists. Misslatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to infiuence the economic decisions of users taken on the basis of these financial statements. Trregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, oirtlined ab)ve, to detect material mis5tatetnents in respect of irregularitles, including fraud. The extent to which our procedures are capable of detecling irregularities, including fraud is detsiled below: OiLr approach to identifying and assessing the risk5 of material misStateTnent in respect of iTTegularities, including fraud and non-compliance with law5 and regulalions. was &$ follows: the engagement partner ensured that the engagement team collectively had the appropriate competenc¢, capabilities and skills to identify orrecognise non-compliance with applicable laws and regulations. we identified the laws and regulations applicable to the charitsble company t[￿Ough discussions with trustees and other management: we focused on 5pecifiG laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable Company" we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting correspondence; and identi fied laws and regulations were communicated within the audit team regularly andthe fram remained alert to instances of non-compliance throughout the audit. 21 CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE INDEPENDEiYf AUDITOR'S REPORT TO THE MEMBERS OF CALDERDALE WELLBEING (coMIi.- YEAR ENDED 31 MARCH 2024 We assessed Ihe susceptibility of the company's fjnancial stalements to material misstatement, including obtaining an understanding of how fraud might occur. by: making enqUIri￿ of management as to where they considered the￿ was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud" and considering the internal controls in place to mÈtigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: perfornied allaI￿lca[ procedures lo identify any unusual or unexpected relationship5; tested journal entries to identify unusual transactions" assessed whether judgements and a&sumptions made in detemiining accounting estimates were indicative of potential bia5. and investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: a￿eeIng fIL￿cLaI ststement disclosures to underlying supporting documentation. reading the minutes of meetinos of those charged with governance" inquiring of managemenl as to actual and potential litigation and claims. and There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the 1¢55 likely it is that w'e would become aware of non- compliance. Auditing standards also limit tbe audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other manageinent and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities for the audit of the fmancial statements is located on the Financial Reporting Council's website at www.frc.org.uklauditor5responsibilities. Thi5 description forms part of our auditor's report. 22 CALDERDALE WELLBEfNG COMPANY LIMrrED BY GUARANTEE JNDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CALDERDALE WELLBEING (¢onlintied) YEAR ENDED 31 MARCH 2024 USE OF OUR REPORT This report is made solely to the charitabl¢ compaJ)y's members, as a body, in accordance with Chaptei 3 of Part 16 of the Companies Act 2006. Our audit work has been iiiidertak¢ii so tliat we Iniglit statc to tlie charitable company's members those Jnatters we are required to state to tliem in an auditor's report and for no otlier purpose. To thc fullest extent pennitted by law, do not accept or assume responsibility to anyone other than the charitablc company and thc cliariiablc compan)Hs members as a body, for our audit worK for this reporL or for the opinions we have fonned. Sally Shacklock BA FCA (Senior Statutory Auditor) For and oil behalf of Streets Speiiser Wilson (Yorkshire) Limited Cliartered accountants & statutory auditor Equitable House 55 Pellon Lane Halifax West YorkshAre HXI 5SP 20 December 2024 CALDERDALE WELLBEING COMPAI¥Y LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDrruRE ACCOUNT) YEAR ENDED 31 MARCH 2024 2024 Restricted funds Total funds Total funds 2023 Un￿Stricted funds Note In¢ome and endowment5 Donations and legacies Charitable activities Investment income 25.527 79,248 1,082,067 104,775 1,082,167 14,144 355,280 737,919 4,209 1,097,408 14,144 Total income 39,771 1,161.315 1.201,086 Expenditure Expenditure on raising funds: Costs of ratsing donations and legacies Expenditure on charitable activities Total expenditure 2,803 1,062.645 2,808 1.074,063 9,10 11,418 1,282,559 11,423 1,065,448 1,076,871 1,282,559 Net ineomel(expeDditure) 28,348 95,867 124,215 {185,151) Transfers between funds (10,182) 10.182 Net movement in funds 18,166 106,049 124,215 (185,151) Reconcitiation of fund5 Total funds brought forward Total funds carried forTrvard 132229 402,339 534,568 719,719 150,395 508,388 658,783 534,568 The statement of financial activities includes all gayns and losses recognised in the year. All incoffte and expenditure dcrive from conlinuing activities. The notes on pages 27 to 41 fonn part ofthese financial statements. 24- CALDERDALE WELLBEING C0MPANYLI￿TED BY GUARAKTEE STATEMENT OF FINANCIAL POSITION 31 MARCH 2024 2024 2023 CURRENT ASSETS Debtors Cash at bank and in hand Note 17 10.T25 754.853 765J78 11..560 596.338 CREDITORS: amounts falling due witliin oneyear NET CURRENT ASSETS T(yfAL ASSETS LESS CURRENT LIABILITJES NET ASSETS 607,898 18 106.796 73.330 658,782 534.568 6)8.782 058,78? 534.568 534.i68 FUNDS OF THE CHARJTY Restricted funds Unrestricted Total ¢114rily full 508J87 150.395 658.782 402,339 JJ2,229 22 5i4,568 These finaiicial st8temeiits were approved by the board of £nL#ees ond ￿lthOrISed for issue on ?0 Deceinber 2024. and are signed on beliulf of the board by: L(L¥ PAUL HuNr Trustee The notts on pages 27 to 41 form part ofthe5e fmancial st4temeDt 25- CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE STATEMENT OF CASH FLOWS YEAR ENDED 31 MARCH 2024 2024 2023 CASH FLOWS FROM OPERATING A￿IVITIEs Net incomel(expenditure) 124,215 (185,152) Adjushnep71sfor." Government grnnt income Other interest receivable and similar income Interest payable and similar charges Accrued (income)/expenses (42,285) (14,144) 767 (3.481) (89.101) (4,209) 439 2,290 Changes in.. Trade and other debtor5 Trade and other creditors 2,015 35,767 (5,703) (12,647) (294,083) Cash generated from operation% 102,854 Interest paid Interest rexeived (768) 14,144 (439} 4,209 Net cash froml(used in} operating activitie5 116,230 (290,313) CASH FLOWS FROM FINANCING ACTIVITIES Government grant income Net cash frora financing activities 42,285 89,101 42,285 89,101 NET INCRCI ASEI(DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUWALENfs AT BEGINNING OF YEAR CASH AND CASH EQUIVALEIYTS AT END OF YEAR 158,515 596.338 (201,212) 797.550 754,853 596,338 Tbe notes on pages 27 to 41 form part of these financial statements. 26 CALDERDALE WELLBEtNG COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 fiiARCH 2024 GENERAL INFORMATION The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wale5 and a registered charity in England and Wal&s. The address of the registered office is l King Street, Halifax, Englan(L HX1 ISIL STATEMENT OF COMPLIANC These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006. ACCOUNTINC POLICIES Basis of preparation The financial slatements have been prepared on the historical cost basis. The financial statements are prepared Én sterlin& which is the functional curren¢y of the entity. CoiDg concern There are ongoing contracts with secured income for a period of at le&st twelve months from when the financial statements are authorised for issue, and POSTÈive commissioning decisions on other contracts are anticipated. The charity'5 provision of services and employment of staff are subject to continuous financial scrutiny for affordability and plans adapted according to available resources to avoid overcommitm¢nL Accordingly, there are no tnaterial uncertainties aliout the charitgs ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions thai affect the amounts reported. These estimates and judgements are continually Teviewed and are based on experience and other factors, including expectations of future events that are believed lo be reasonable under the circumstances. There are not considered to be any key judgments or esttmates. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to furtherany ofthe charity's purposes. Designated funds are unrestricted funds earniarked ty the trustees for particular future project or commitment. Restrided funds are subjected to restrictions on their expenditure declared by the donor or through the ternis of an appeal. and fall into one of two sub-classes." restrtcted incotne funds or endowment funds. 27- CALDERDALE WELLBEING COAIIPANY LIMrfED BY GUARAIYTEE NOTES TO THE FINANCIAL STATE￿￿ NTS (Nntiniie41 YEARENDED 31 MARCH 2024 ACCOUNTING POLICIES {¢onllffMedJ Incoming resources All incoming resources are included in the stalement of financial activities when entitlement has P&8sed to the charity; it is probable that the economic benefits associated with the transaction will flow io Éhe charity and the amount can be reliably me&sured. The following specific policies are applied to particular categories of income: incom¢ from donations or grants is recognised when there is evidence of entitlement to the gtfi, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unle55 this is impractical to measure reliably, in which case the value is deriNed from the cost to the donor or the estimated resale value. Donated facilitie5 and services are recognised in the accounts when received if the value can be reliably rneasu￿d. No amounts are included for the contribLrtion of general voluntee[5. income frotn contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a wntracttial requirement for it to be spent on a particular purpose and returned if unspenL in wliich ¢&se it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals b&sis as a liability is incurred. Expenditure includes any VAT which cannot be fully re¢overeiL and is Cl￿SIr1ed under headings of ihe statement of financial activities to which it relates: expenditure on raising funds in¢ludes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on ch￿ltable activities includes a]1 costs incurred by a charity in undertaklng acttvities that further its charitable aims for the benefit of its beneficiaries, including those support costs and cosls relating to the governanc¢ of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither relatsd to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned bettveen the activities they contribute to on a reasonable, ju5tifJable and consistent basis. CALDERDALE WELLBEING COIVIPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (¢o•ifNMedJ YEIlR ENDED 31 MARCH 2024 ACCOUNTING POLICIES { Operating leases Lease payments are recognised as an expense over the lease tern) on a straight-line basis. The aggregate ben¢fJt of lease incentives is recognised as a reduction to expense over the lease temi, on a straight-lin¢ basis. Government gr2nts Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity ivill comply with the conditions attaching to them and the grants will be receive Where the grant does not impose specified futUTe perforniance-related eonditions on the recipient. it is recogmsed in income when the ￿ant proceeds are received or receivable. Where the grant does impose specified future perforniance-related conditions on the recipient. it is recognised in income only when the performance-related conditions have been meL Where grants received are prior to satisfying the rcvenue recognition criterii they are recognised as a liability. Financial instruments The company only has financial assets and financial liabilities of a kind that quaEify as basic financiaL instruments. Basic financial instruments are initially recognised at trdnsaction value and subsequently me&sured at their settlement value with the exception of bank loans which are subsequently rneasured at amortised cost Using the effective interest melhod. Defined contribution plans Contributions to defined contribution plans are re¢ognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised &$ an asset to the extent that the prepayment will lead to a reduction in future pawients or a cash refund. Taxation As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not frorn VAT. Irrecoverable VAT is included in the cost of those items to which it relates. LIMITED BY GUARAiYfEE The charity Is a company limited bv guaranlee. The members of the company are the Trustees named on page l. The liability of the men]bers in the event of the charitable company being wound up ts limited to a sum not exceeding £1 O. 29- CALDERDALE WELLBEING Co￿IPANy LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS(¢0￿1•￿¢dj YEAR ENDED 31 [￿ARcH 2024 DONATIONS AND LEGACIES Unrestricted Funds Restricted Total Funds Funds 2024 DONATIONS Donations 16,939 35,413 52,352 GIFTS Gift aid 4.188 550 4,738 GRANTS Grants receivable Government grant income 4,4 1,000 42,285 5,400 42,285 25,527 79,248 104,775 Un￿StrIcted Funds Restricted Total Funds Funds 2023 DONATIONS Donations 71J09 3.400 74,709 GIFTS Gift aid 3,040 5,912 8,952 GRANTS Grants receivable Govemment grant income 7340 175,178 89,lOI 182,518 89,101 81,689 273,591 355,280 CHARITABLE A￿1VITIEs Unrestricted Funds Restricted Total Funds Funds 2024 Fees and contract income loo 1.082,067 1,082,167 Unrestricted Restricted Total Funds Funds Funds 2023 Fees and contract income 3,166 734,754 737,9L9 30 CALDERDALE WELLBEING COMPANY L[￿ItTED BY GUARANTEE NOTES TO TIIE FINANCIAL STATEMEN13 (coNliMNedJ YEAR ENDED 31 MARCH 2024 INVESTMENT tNCOME Unrestricted Total Funds Unrestricfrd Total Funds Funds 2024 Funds 2023 Bank interest receivable 14,144 14,144 4209 4,209 COSTS OF RAISING DONATIONS AND LEGACIES Unrestricted Funds Restrtcted Total Funds Funds 2024 Costs of raising donations and legacie5 - Donations 2,803 2,808 Unrestricted Funds Restricted Total Funds Funds 2023 Costs of raising donations and legacies - Donations EXPENDITURE Oly CHAIUTABLE ACTIVITIES BY FUND TYPE Unrestricted Funds Restricted Total Funds Funds 2024 Charitable activities Support costs 7,701 3.717 968,906 93,739 976,607 97,456 11.418 1,062,645 1,074,063 Unrestricted Funds Restricted Total Funds Fun¢ts 2023 Charitable activities Support costs 82.379 7.645 1,09J,860 98,665 1,176249 106,310 90.024 1,192,535 1,282,559 31 CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STA TEMENTS (cvMliMutdJ YEAR ENDED 31 MARCH 2024 10. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE Activities L￿dertaken direGtty Support costs Total funds 2024 Total fund 2023 Charitable activities Governance costs 976,607 78,752 18,704 1,055,359 18,704 1,270,447 12,112 1,282,559 976,607 97,456 1,074,063 11. ANALYSIS OF SUPPORT cO￿s Total 2024 Total 2023 Premises Communications and IT Hurnan resources Finan¢¢ Costs Governance costs Staff travel Printin& stationery and IT costs oirice equipvnent Subscriptions Staff training Staff refreshments Volunteer expenses 45,845 8,471 608 767 18,704 4,511 10,444 577 1.449 612 321 5,147 97,456 47.300 17,499 668 439 5,880 11,281 5,718 698 1,275 3,Ol3 106,310 12. NET INCOMEI(EXPENDrruRE) Net incomel(expenditure) is stated after chargingl{crediting): 2024 2023 Operatino lease rentals 7.015 7.352 32 CALDERDALE WELLBEING COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (Coi￿l￿ed} YEAR ENDED 31 MARCH 2024 13. AUDITORS REMUNERATION 2024 2023 Fees payable for the audit of the financial stst¢m¢nts 4,563 3,800 Fees payable to the charity's auditor and its associates for other services." Other non-audit services 1,250 1.000 14. STAFF COSTS The total staff costs and employee ￿nefIts for the reporting period are analysed ￿ follows: 2024 2023 Wages and salaries Social security costs Employer contributions to pension plan5 Other ernployee benefits 868,496 6l,733 38,127 879,750 64,655 37,881 14.057 968,356 996,343 The average head count of employees during the year was 55 (2023: 50). The average number of full-time equivalent employees during the year is analysed as follows: 2024 2023 Management Administration Team Leaders Project worker 22 36 29 No employee received employee benefits of more than £60,000 during the year (2023: Nil). Key Management Personnel Key Management Personnel The key management personnel of the Charity comprise the trustees and the seDior management team as listed on page I, The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the Charity was £49,459 (2023 - £49,387). CALDERDALE WELLBEING COMPANY LIMITED BY GUARAivfEE NOTES TO THE FINANCIAL STATEMENTS (contixu¢d) YEAR EIYDED 31 LKARCH 2024 15. TRUSTEE REMUNERATION AND EXPENSES No remuneralion or other benefits from employment with the charity or a related entity were received by the trustees. During the year no trustees were paid any expenses (2023 - £nil) 16. FUNDS HELD FOR THIRD PARTIES Funds held for Bearder Charitable Trust 2024 £nil (2023 - £1.532). There were 00 incoming Tesources during the year. 17. DEBTORS 2024 2023 Trade debtors Prepayments and accrued income loo 10,625 173 11,387 10,725 11,560 18. CREDITORS: amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income Social security and other taxes Other Creditors 10,383 74,740 15,492 6,181 3,597 49,614 14,023 6,096 106,796 73.330 19. DEFERRED ￿COmE 2024 2023 At l April 2023 Amount rele&sed to income A￿OUnt deferred in year At 31 l¥tsrch 2024 36,500 (36,500) 63,927 36.500 63,927 36,500 At the balance sheet date the charity held funds received in advance foT Provision of Community Health and Wellbeing services £53.000, Welfare Rights £3,402 and Roshani £7,525, alK relate to monies in advance for the 202412025 financial year. 34 CALDERDALE WELLBEING COMPAIYY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024 20. PENSIONS AND OTHER POST RETtREMENT BENEFITS Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans w&5 £38,127 (2023 - £37,881). 21. GOVERNMENT GRANTS The amounts recognised in the financial statements for government grants are as follows: 2024 2023 ReCo￿lSed in income from donations and legacies: Government grants income 42,285 89,101 22. ANALYSIS OF CHARITABLE FUNDS Unrestricted funds l Apr 2023 Income Expenditure Transfers 31 Mar 2024 General funds Designated Fund Peer Connect Groups 65,287 50.343 16,599 39,77l 5.176 (13,839) 3.657 96,395 54,000 (16,599) (11,423) 132.229 39.771 (10,182) 150,395 I Apr 2022 Incorne Expenditure Transfers 31 Mar 2023 General ￿ndS Designated Fund Peer Connect Groups 82.846 50,000 64,066 (67,569) (14,050 (8.399) (90.024) (14.056) 14,399 50,343 16,599 24,998 132,846 89,064 343 132,229 Designated reserves are held against reasonably anticipated risks in the forthcoming year such as service closure and the liabilities arising from thaL' or, in respect of a legacy, to fulfil covenants or expectations attached to the legacy. Peer support - doELation from private donor earn]arked by the TnEStees to Safespace for daytime provision. 35- CALDERDALE WELLBEING COMPANY LIWTED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (comiwi