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## **St Helens Mind** 

**Charity Registration Number: 1143292 Company Registration No: 7659498** 

**Trustees' Annual Report and Financial Statements** 

**for the year ended 31 March 2024** 



## Contents 

Administrative Information ............................................................................................ 1 Chair’s Report .............................................................................................................. 2 CEO’s Introduction ....................................................................................................... 3 Trustees Annual Report including the Directors Report ............................................... 5 Trustees’ responsibilities in relation to the financial statements .................................... 9 Independent Examiner’s Report ................................................................................. 10 Statement of Financial Activities for the year ended 31 March 2024  ......................... 11 Notes to the Accounts ................................................................................................ 13 



## **Administrative Information** 

## **Trustees/Directors:** 

Fiona Whistlecroft (Chair) Bernard Pilkington (to 19 December 2023) Jeffrey Hext (to 19 December 2023) Helen Hynes John Astley Paul Barrow Glen McCarthy Joseph Roberts Julie Charlton Chantelle Seaborne (from 19 December 2023) 

## **Registered Charity and Company Address** 

Millennium House Bickerstaffe Street St Helens WA10 1DE 

## **Bankers** 

HSBC 33 Ormskirk Street St Helens WA10 2SZ 

## **Independent Examiner** 

It Doesn’t Have to Cost the Earth Ltd 47 St Dunstans Close Worcester WR5 2AJ ` 

1 



## **Chair’s Report** 

It is with pleasure that I am writing the Chairs report this year. So much has happened that in the past 12 months that it is difficult to know where to start. 

In my last report I noted that we moved into new premises at Millennium House, which was a great start to the new financial year.  We now have a sufficient space in which to operate the business and host several of the groups which were previously in other premises.  The rooms are all accessible for people with disabilities as there is a lift to the first floor. 

With the move there was a lot of work to complete to make sure that the premises were fit for purpose.  This saw us buying new desks and chairs for the offices and getting new computers and monitors etc. for the team.  The old equipment was in a pretty poor condition, and we were fortunate to be given a grant from Novum Waste to cover some of the cost of replacement.  This grant was capitalised and will be released against the depreciation. 

We invested some of the reserves into buying folding furniture for the rooms which the groups would meet, allowing us the flexibility to use the space as we need it.  The Art group have also made a very positive contribution with their work being displayed for all to see.  The final change to the meeting room came in the form of a donation through National Mind of new flooring to the main room, having submitted a bid for the flooring we were very happy that it was successful. The room is well used and has a lovely feeling to it. 

We were very fortunate and grateful to National Mind who provided not only advice and support but funded the cost of the Interim CEO to 31 December 2023. 

Anita Harris stepped in as our Interim CEO with effect from March 2023 to March 2024 when Paul O’Brien was appointed as to the role. Anita took on the challenge of moving the organisation into the new premises, setting up the groups and ensuring that the key performance indicators were collected and accurately reported to the board and the funders. 

The board took the decision not to focus on fundraising in the first instance, relying on the reserves where necessary, but to concentrate on laying solid foundations of governance and good management to allow the organisation to grow and develop. The board recognise that Anita was instrumental in ensuring that their wishes were met. 

At the end of the financial year, and with the appointment of Paul as the new CEO, I feel that we are in a great position in which we will continue to grow and develop even more services for the people who deserve it. 

It is a privilege to be part of this organisation. 

Fiona Whistlecroft Trustee 

2 



## **CEO’s Introduction** 

March 2023 to March 2024 has seen St Helens Mind on a journey to re-establishing ourselves within St Helens and surrounding area. This meant building and maintaining links with key partners such as St Helens Borough Council and St Helens VCA. 

## **Review of Services** 

## **Peer Mentor Groups** 

We have re-established our Peer Mentor Groups and maintained delivery of the following groups throughout 2023/24: 

|**Group **|**Location**|**Delivery Partner**|
|---|---|---|
|Men's Group|St Helens Mind|None|
|Craft Group|St Helens Mind|None|
|Art Group|St Helens Mind|None|
|Mixed Socialgroup|O’Connell Close||
|Choir Group|St Helens Town Hall|St Helens Borough<br>Council|
|Music Group|Catalyst Studio|Catalyst Studio|
|Allotment Groups|Cabbage Hall Allotment|Cabbage Hall allotment|



The monitoring of our Peer Mentor Groups shows that St Helens Mind is supporting a small but committed group of participants at these groups with regular attendance numbers ranging from 4 per week at our art group to 9 per week at our well-established men’s group. 

## **A Place to Grow** 

The first big event of the year was our Place to Grow allotment open day.  Attended by 40 people from across the St Helens Mind community as well as local allotment holders and their families. Our Mayor of St Helens also attended. It is in important event in our annual calendar and helps ST Helens Mind build links within the community and with the other allotment holders on the Cabbage Hall site. 

We recognise that our allotment project does need investment and improvements as there has been no additional financial investment into the project (aside from running costs) since it began in 2019. In September 2023 our allotment worker, decided to leave their role and St Helens Mind recruited from our pool of volunteers. We were pleased to recruit two people to the post of Allotment support worker as a shared role in November 2023 and January 2024 respectively. 

3 



## **Befriending** 

Our Befriending service regularly supported 29 people, who received 337 hours of befriending throughout the 12 months of March 2023 and March 2024. In addition to this we have 4 people be befriended by phone either weekly or monthly and they received 45 hours of befriending throughout the same period. Our befriending service was our most successful project in 2023/34. We achieved or exceeded all of our key targets, as shown in the table below. 

|**Metric**|**Target**|**Outcome**|
|---|---|---|
|Number of referrals|22|**29**|
|Number ofpeople befriended in the community|29|**29**|
|Number ofpeople befriended bytelephone/email|4|**4**|
|number of befriendinghours|174|**337**|



As a result of achieving our targets, St Helens Borough Council recommissioned this service for 2024/25. 

## **St Helens Mind Overview** 

At the beginning of the year St Helens Mind moved into our new premises at Millennium house in the town Centre of St Helens. This was a huge undertaking by our interim CEO who worked tirelessly to carry out the move successfully. 

In September, our allotment worker moved on, and we were happy to recruit from our volunteers to replace that role. Aligned to this our Interim CEO along with the board began the recruitment process for a permanent CEO. This process began in January 2024, and we were successful in appointing a new CEO in Early March of 2024. 

4 



## **Trustees Annual Report including the Directors** 

## **Report** 

The trustees present their report and the unaudited financial statements for the year ended 31 March 2024. 

Included within the trustees’ report is the directors report as required by company law. 

The reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice Accounting and Reporting by Charities (SORP) applicable to charities preparing their accounts in accordance with FRS 102. 

## **Structure, governance and management** 

St Helens Mind is a registered charity and a Company Limited by Guarantee with the Charity Registration Number 1143292. The governing documents of St Helens Mind are the Memorandum and Articles of incorporation dated 6 June 2011. 

The Trustees, who are also directors under company law, are appointed by ordinary resolution passed at a general meeting. One third of the members of the Trustees must retire by rotation but may stand for re-election. Trustees met monthly during the year. 

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2024 was nine. 

The key management personnel are identified as the Chief Executive Officer and Interim Chief Executive Officer. 

In December 2023 Bernard Pilkinton and Jeff Hext resigned as trustees and Chantelle Seaborne was appointed as a trustee. 

## **Objectives and Activities for the Public Benefit** 

To promote the preservation of mental health and to assist in relieving and rehabilitating persons suffering from mental disorder or conditions of emotional or mental distress requiring advice or treatment; and 

To promote the study of and research into mental health disorder and emotional or mental distress and to obtain and make records of and disseminate to the public the useful results of such research and to educate the public in matters relating to mental health. 

5 



The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities and setting the grant making policy for the period. 

## **Income Generation** 

St Helens Mind, as a small charity, is dependent on the money it raises for itself, along with the generosity of individuals and businesses in St Helens and the support of Trusts and Foundations. 

During the year we received unrestricted donations amounting to £8,675 (2022-23: 15,070).  The majority of these donations came from personal donations with the following from fundraising activities on our behalf. 

|Donor|Purpose|Value|
|---|---|---|
|Innovus Medical|Unrestricted|£3839|
|Novum Waste|Unrestricted|£2000|



We are extremely grateful for the financial support that we received during the year. 

## **Future plans** 

In view of the changes to the organization, which included the appointment of new trustees in November and an interim CEO in February, the Board felt it prudent to review the strategy and operational objectives early in 2023-24.  This enabled the board to consolidate its knowledge and bring a fresh perspective in order to diversify and extend our services in the future. 

The move to our new premises in April 2023 has meant that the various groups can now meet in-house, and the art group can store their equipment on site, rather than in a lock up. Whilst the full strategy is being developed the Board has agreed that they should focus on developing two elements of the initial strategy being: 

1. Supporting the prevention of male suicide, concentrating on those in the age range 18-30, giving them tools to help them to combat the feelings that lead to suicide, and 

2. Supporting young mums who are struggling with per-partum depression, again concentrating on young mothers and giving them the tools to cope. 

## **Financial review** 

For the year in question St. Helens Mind had an in-year surplus of £55 (2022-23 restated loss: (£6,921)). For the year in question total income was £77,180 (2022-23 restated: £117,206) a decrease from the previous year of £40,026. Annual expenditure amounted to £77,125 (2022-23: £124,127) a decrease of £47,002. 

6 



This brings the total charitable funds to £78,662 (2022-23 restated: £78,607) of which £72,050 (2022-23 restated: £68,500) is unrestricted. 

The accounts for 2022-23 have been restated due to the following: 

## **Reduction in income due to over accrual** 

In the prior year, an accrual was made for sums believed to be outstanding from St Helen's Council. Further investigations during 2023/24 revealed that this was not the case. Therefore, the income for the prior year has been reduced. 

## **Transfer between unrestricted and restricted funds** 

Investigations in 2023/24 have found that a fund had been fully spent and reporting sent to the funder. Management concluded that the costs associated with the funds had been spent from unrestricted funds and therefore a transfer was made. 

## **Reserves policy** 

In accordance with the Charity Commissioners’ guidance (CC19, March 2008) and SORP (2000) St. Helens Mind is required to hold reserves based on a realistic estimation of reserve requirements. 

Reserves represent those resources which can be made available to spend once all other commitments and planned expenditure have been met. 

3. St. Helens Mind holds reserves to protect the continuity of the charity’s work in the event of a shortfall in income; to replace assets when required; allow for peaks and troughs in cashflow and to provide for any funding needed to deliver our strategic plan. 

4. The Board of Trustees is responsible for monitoring the correct management of reserves and will review this monthly as part of the management accounts reporting. It will review the agreed level of reserves required each year at the AGM to ensure this remains appropriate, and during the year should circumstances change significantly. 

5. When agreeing the annual budget, the Board of Trustees will consider the reserves required for the year; whether a balanced budget is required or whether reserves need to be built up or drawn down. 

6. Should reserves fall below the required level the Trustees will consider further fundraising, diversifying funding streams and mitigating risks by reducing costs. 

7. The following measures are deemed by Trustees to be sufficient to enable us to be resilient and able to manage in unforeseen difficult circumstances, and to demonstrate appropriate financial control and active risk management: 

Trustees aim to maintain a contingency reserve of £30,000-£35,000 to protect service users against funding cuts; this will be reviewed annually at the AGM to ensure it remains appropriate. 

7 



In the event of planned closure, the Trustees feel that this is sufficient for St. Helens Mind to wind down in an orderly manner and ensure that all creditors are paid. The reserves figure will be reported in the year’s annual report as required. 

This policy has been adopted to protect St. Helens Mind and its service users from adverse impact of funding cuts or other monetary constraints. 

8 



## **Trustees’ responsibilities in relation to the financial statements** 

The trustees (who are also directors of St Helens Mind for the purposes of company law) are responsible for preparing the trustees annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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 Charities SORP; 

- Make judgements and estimates that are reasonable and prudent; 

- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

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

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006. 

Approved by the trustees on                                    2024 and signed on their behalf by:18 December 

Fiona Whistlecroft Fiona Whistlecroft (Dec 30, 2024 10:09 GMT) Fiona Whistlecroft DATE 30/12/2024 

**Trustee** 

9 



**INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ST HELENS MIND CHARITABLE COMPANY (‘THE COMPANY’) FOR THE YEAR ENDED 31 MARCH 2024** 

I report to the trustees on my examination of the accounts of the Company for the year ended 31 March 2024. 

## **Responsibilities and basis of report** 

As the trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent examiner’s statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in accordance with section 386 of the Companies Act 2006; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


**Teresa Fennell, ACMA CGMA It Doesn’t Have to Cost the Earth Ltd** 47 St Dunstans Close, Worcester, WR5 2AJ 

**Date** : 30/12/2024 

10 



## **Statement of Financial Activities for the year ended 31 March 2024 including Income and Expenditure Account** 

||||**2023-24**|**2023-24**|**2022-23**<br>**(Restated)**|**2022-23**<br>**(Restated)**|**2022-23**<br>**(Restated)**|
|---|---|---|---|---|---|---|---|
||**Note**||**Unrestricted**<br>**Funds**<br>**£**|**Restricted**<br>**Funds**<br>**£**<br>**Total**<br>**£**|**Unrestricted**<br>**Funds**<br>**£**|**Restricted**<br>**Funds**<br>**£**|**Total**<br>**£**|
|Income and Endowments:<br>Donations and legacies<br>2<br>Charitable activities<br>2|||8,675<br>2,000<br>10,675<br>58,505<br>8,000<br>66,505|||||
||||||15,070<br>34,135<br>49,205|||
||||||68,001<br>-<br>68,001|||
|||||||||
|Total Income|||**67,180**<br>**10,000**<br>**77,180**||**83,071**<br>**34,135**<br>**117,206**|||
|Expenditure:<br>Raising Funds<br>Charitable Activities<br>4|||38<br>-<br>38<br>63,736<br>13,351<br>77,087|||||
||||||-<br>-<br>-|||
||||||95,194<br>28,933<br>124,127|||
|**Total**Expenditure|||**63,775**<br>**13,351**<br>**77,125**||**95,194**<br>**28,933**<br>**124,127**|||
|Net income/(expenditure)|||**3,405**<br>**(3,351)**<br>**55**||**(12,123)**<br>**5,202**<br>**(6,921)**|||
|Transfer between funds<br>13|||144<br>(144)<br>-||8,065<br>(8,065)<br>-|||
|Net Movement in funds|||**3,550**<br>**(3,495)**<br>**55**||**(4,058)**<br>**(2,863)**<br>**(6,921)**|||
|Reconciliation of Funds<br>Total funds brought forward<br>13|||68,500<br>10,107<br>78,607|||||
||||||72,558<br>12,970<br>85,528|||
|Total Funds carried forward|||**72,050**<br>**6,612**<br>**78,662**||**68,500**<br>**10,107**<br>**78,607**|||



The Statement of Financial Activities includes all gains and losses recognised in the year. 

All income and expenditure derive from continuing activities. 

Please see note 17 for details regarding the restated position. 

11 



## **Balance Sheet as at 31 March 2024** 

|**2024**|**2024**|**2023**<br>**(Restated)**|
|---|---|---|
||**Note**<br>**£**|**£**|
|**Fixed Assets**<br>Tangible fixed assets<br>6,099|||
|||2,851|
|**Total fixed assets**<br>**6,099**||**2,851**|
|Current assets<br>Cash at bank and in hand<br>10<br>61,379<br>Debtors<br>11<br>13,941|||
|||79,584|
|||-|
|**Total current assets**<br>**75,320**||**79,584**|
|Current liabilities<br>Creditors<br>- Amounts fallingdue within 1year<br>12<br>2,757|||
||||
|||3,828|
|**Net current assets**<br>**72,563**||**75,756**|
|**Total net assets**<br>**78,662**||**78,607**|
|Funds of the Charity|||
||||
|- Unrestricted funds<br>**72,050**<br>- Restricted funds<br>**6,612**||**68,500**|
|||<br>**10,107**|
|Total funds<br>**78,662**||**78,607**|



please see note 17 for details regarding the restated position. 

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies. 

Directors' responsibilities: 

- the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 

- the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to the members of the company. 

The notes on pages 13 to 25 form an integral part of the financial statements. 

Approved by the trustees on                                          and signed on their behalf by: 18 December **Fiona Whistlecroft DATE Trustee** Fiona Whistlecroft 30/12/2024 Fiona Whistlecroft (Dec 30, 2024 10:09 GMT) 

12 



## **Notes to the Accounts** 

## **1. Statement of accounting policies** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows 

## **a. Basis of preparation** 

The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2016. 

The charity has applied the exemption available to small charities in the Charities SORP (FRS 102) and does not include a Statement of Cash Flows in these Financial Statements. 

St Helen's Mind meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting notes. 

## **b. Preparation of the accounts on a going concern basis** 

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. 

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. 

## **c. Income** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be reliably measured. 

Income for government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions have been met, it is probable that the income will be received the account can be measured reliably and is not deferred. 

Donations are recognised when the charity receives the funds. 

13 



## **d. Fund accounting** 

Restricted funds are funds which the donor has specified are solely to be used for particular activities. 

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. 

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose 

## **e. Interest receivable** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. 

## **f. Expenditure** 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be recognised reliability. 

All expenditure is shown inclusive of VAT. 

## **g. Allocation of support costs** 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, personnel, payroll, and governance costs. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 

## **h. Operating Leases** 

The charity classifies the lease of photocopying and printing equipment as operating leases; the title to the equipment remains with the lessor. Rental charges are charged on a straight-line basis over the term of the lease. 

## **i. Tangible Fixed Assets** 

Individual assets costing £500 or more are capitalised at cost and are depreciated evenly over their estimated useful economic lives, as follows: 

Fixtures, fittings, tools and equipment over 5 years Computer equipment over 3 years 

14 



## **j. Debtors** 

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. 

## **k. Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provision re normally recognised at their settle met amount after allowing for any trade discounts due 

## **l. Corporation Tax** 

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 

## **m. Key estimates and accounting judgements** 

In applying the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The Trustees’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates ad assumptions, the actual results and outcomes may differ. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of revision and future periods, if the revision affects both current and future periods. 

15 



## **2. Analysis of income** 

## **2023-24** 

|**Unrestricted**<br>**Funds**<br>**£**|**Restricted**<br>**Funds**<br>**£**<br>**Total**<br>**£**|
|---|---|
|Donations and gifts<br>8,675|2,000<br>10,675|
|**Total**<br>**8,675**|**2,000**<br>**10,675**|
|**Charitable activities**<br>Befriending Service<br>57,005<br>Groups<br>1,500<br>Allotment|57,005<br>-<br>1,500<br>8,000<br>8,000|
|**Total**<br>**58,505**|**8,000**<br>**66,505**|
|**Total Income**<br>**67,180**|**10,000**<br>**77,180**|



**2022-23 (Restated)** 

||**Unrestricted**|**Restricted**|**Total**||
|---|---|---|---|---|
||**Funds**|**Funds**|||
||**£**|**£**|**£**||
|Donations and gifts|15,070|34,135|49,205||
|**Total**|**15,070**|**34,135**|**49,205**||
|**Charitable activities**|||||
|Befriending Service|65,876|-|65,876||
|Groups|-||||
|Allotment|2,125|-|2,125||
|**Total**|**68,001**|**-**|**68,001**||
|**Total Income**|**83,071**|**34,135**|**117,206**||



please see note 17 for details regarding the restated position. 

## **3. Analysis of receipts of government grants** 

|**2023-24**|**2022-23**<br>**(Restated)**|
|---|---|
|**£**|**£**|
|StHelens Council(Befriending Service)<br>57,005|65,876|
|**Total**<br>**57,005**|**65,876**|



please see note 17 for details regarding the restated position. 

16 



## **4. Analysis of expenditure** 

## **4.1. Expenditure** 

|||**2023-24**||**2022-23**|
|---|---|---|---|---|
|||**£**||**£**|
|Advertising and promotion<br>Charitable activities<br>Bank charges<br>Depreciation<br>Freelancers<br>Insurance<br>Office costs<br>Other costs<br>Professional fees<br>Rent<br>Repairs and equipment maintenance<br>Staff costs<br>Room hire<br>Travel costs<br>Volunteer expenses||-||870|
|||987||5,764|
|||74||87|
|||2,024||-|
|||6,660||2,450|
|||3,192||2,059|
|||229||2,478|
|||-||1,021|
|||3,185||98|
|||18,685||546|
|||-||40|
|||24,337||83,000|
|||3,049||4,234|
|||1,249||-|
|||1,247||1,986|
|**Total**||**64,918**||**104,633**|
||||||
|**Share of support costs(note 5)**||**3,624**||**2,809**|
|**Share of Governance costs(note 5)**||**8,545**||**16,685**|
|**Total**||**77,087**||**124,127**|



## **4.2. Analysis by fund** 

|**2023-24**|**2022-23**|
|---|---|
|**£**|**£**|
|Unrestricted Funds<br>63,736<br>RestrictedFunds<br>13,351|95,194|
||28,933|
|**Total**<br>**77,087**|**124,127**|



For the allocation of support and governance costs, see note 5.1 & 5.2. 

17 



## **5. Allocation of Governance and Other Support Costs** 

## **5.1. General office costs** 

The total support costs and overheads attributable to charitable activity is apportioned as shown below 

|**2023-24**|**2022-23**|
|---|---|
|**£**|**£**|
|Telephone<br>1,987<br>Printing and Stationery<br>1,637|1,203|
||1,606|
|**Total**<br>**3,624**|**2,809**|



Basis of allocation is percentage of expenditure 

## **5.2. Governance Costs** 

|**2023-24**|**2022-23**|
|---|---|
|**£**|**£**|
|Independent examination<br>700<br>Accountancy fee<br>7,597<br>Trusteerecruitment<br>248|625|
||720|
||15,340|
|**Total**<br>**8,545**|**16,685**|



The total governance cost attributable to charitable activities is then apportioned in the same ratio as the other support costs. 

## **6. Details of certain items of expenditure** 

|**2023-24**|**2022-23**|
|---|---|
|**£**|**£**|
|Independent examination<br>700<br>Other Accountancyfee<br>7,597|625|
||720|
|**Total**<br>**8,297**|**1,345**|



18 



## **7. Employees** 

## **7.1. Salary costs** 

|**2023-24**|**2022-23**|
|---|---|
|**£**|**£**|
|Salaries and wages<br>25,060<br>Social security costs<br>(1,323)<br>Pension costs (defined contribution) scheme)<br>355<br>Freelance Costs<br>6,660|81,167|
||316|
||1,517|
||-|
|**Total**<br>**30,752**|**83,000**|



No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 

## **7.2. Average head count in year** 

|**2023-24**|**2022-23**|
|---|---|
|**£**|**£**|
|**Total**<br>**3**|**5**|
|**7.3. Key management personnel**||
|**2023-24**|**2022-23**|
|**£**|**£**|
|Salaries and wages<br>-<br>Social security costs<br>-<br>Pensioncosts (defined contributionscheme)<br>-|23,828|
||2,132|
||528|
|**Total**<br>**-**|**26,488**|



The costs of the Key Management Personnel (see 7.3) are included in note 7.1. During 2023-24 an Interim CEO was provided and paid for by National Mind. 

## **8. Operating leases at 31 March** 

At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: 

||**2024**|**2023**||
|---|---|---|---|
||**£**|**£**||
||Within one year<br>1,320<br>Between Two and five years<br>1,002<br>More than five years<br>-|1,320||
|||2,322||
|||0||
||**Total**<br>**2,322**|**3,642**||



19 



## **9. Tangible fixed assets** 

## **9.1. Office Equipment** 

|||**IT Equipment**<br>**Office**<br>**Equipment**|**Total**|
|---|---|---|---|
|||**£**<br>**£**|**£**|
||**Cost**<br>1 April 2023<br>Additions|||
|||2,851<br>-|2,851|
|||1,002<br>4,269|5,271|
||**31 March 2024**|**3,853**<br>**4,269**|**8,122**|
||**Depreciation**<br>1 April 2023<br>Charge in Year|||
|||-<br>-|-|
|||1,256<br>767|2,023|
||**31 March 2024**|**1,256**<br>**767**|**2,023**|
|||||
||Net book value 1 April 2023|2,851<br>-|2,851|
||<br>Net book value 31 March|**2,597**<br>**3,502**|**6,099**|



## **10. Cash at bank and in hand** 

|**2024**|**2023**|
|---|---|
|**£**|**£**|
|Current account<br>61,074<br>PayPal<br>5<br>Petty cash<br>300|79,584|
||-|
||-|
|**Total**<br>**61,379**|**79,584**|



## **11. Debtors** 

|**2024**|**2023**<br>**(Restated)**|
|---|---|
|**£**|**£**|
|Accrued income<br>13,573<br>**Prepayments**<br>368|-|
|||
|**Total**<br>**13,941**|**-**|



please see note 17 for details regarding the restated position. 

20 



## **12. Creditors and accruals** 

## Analysis of creditors falling due within one year 

|**2024**|**2023**|
|---|---|
|**£**|**£**|
|Accruals<br>700<br>Trade Creditors<br>1,780<br>Othercreditors<br>277|2,111|
||126|
||1,591|
|**Total**<br>**2,757**|**3,828**|



## **13. Charity Funds** 

|**13.Charity Funds**|||||
|---|---|---|---|---|
|**13.1.**<br>**2023-24**|||||
|**Balance at**<br>**1 April 2023**|**Income**<br>**Expenditure**<br>**Transfer**<br>**between**<br>**funds**<br>**Balance at**<br>**31 March**<br>**2024**||||
|**£**|**£**|**£**||**£**|
|**Restricted**<br>John Moores<br>Foundation<br>4,596<br>National<br>Lottery<br>5,511<br>Novum<br>Waste<br>-|8,000<br>(7,033)<br>-<br>5,563<br>-<br>(5,367)<br>(144)<br>-<br>2,000<br>(950)<br>-<br>1,050||||
|**Total**<br>**10,107**|**10,000**<br>**(13,351)**<br>**(144)**<br>**6,612**||||
|Unrestricted<br>68,500|<br> <br>67,180<br>(63,775)<br>144<br>72,050||||
||||||
|**Total**<br>**78,607**|**77,180**<br>**(77,125)**<br>**-**<br>**78,662**||||
||||||



21 



## **13.2. 2022-23 Comparative data (Restated)** 

|**Balance at**<br>**1 April 2022**|**Balance at**<br>**1 April 2022**|**Income**<br>**Expenditure**<br>**Transfer**<br>**between**<br>**Funds**<br>**Balance at**<br>**31 March**<br>**2023**|**Income**<br>**Expenditure**<br>**Transfer**<br>**between**<br>**Funds**<br>**Balance at**<br>**31 March**<br>**2023**|**Income**<br>**Expenditure**<br>**Transfer**<br>**between**<br>**Funds**<br>**Balance at**<br>**31 March**<br>**2023**|**Income**<br>**Expenditure**<br>**Transfer**<br>**between**<br>**Funds**<br>**Balance at**<br>**31 March**<br>**2023**|
|---|---|---|---|---|---|
|**£**||**£**|**£**||**£**|
|**Restricted Funds**<br>Coalfields<br>8,536<br>Windle United<br>Fund<br>113<br>Rainford Trust<br>1,525<br>The Edward<br>Gosling<br>Foundation<br>1,446<br>Co-op<br>Community Fund<br>1,350<br>John Moores<br>Foundation<br>-<br>National Lottery<br>-<br>Mind UK<br>-||||||
||8,536|1,980<br>(2,450)<br>(8,066)<br>-||||
||113|<br> <br>-<br>(113)<br>-<br>-||||
||1,525|-<br>(1,525)<br>-<br>-||||
||1,446|<br>-<br>(1,447)<br>1<br>-||||
||<br>1,350|-<br>(1,350)<br>-<br>-||||
||<br>-|8,000<br>(3,404)<br>-<br>4,596||||
||-|8,915<br>(3,404)<br>-<br>5,511||||
||-|15,240<br>(15,240)<br>-<br>-||||
|**Total**|**12,970**|**34,135**<br>**(28,933)**<br>**(8,065)**<br>**10,107**||||
|**Unrestricted Fun**<br>72,558||<br>||||
|||83,071<br>(95,194)<br>8,065<br>68,500||||
||**72,558**|**83,071**<br>**(95,194)**<br>**8,065**<br>**68,500**||||
|||||||
|**Total Funds**|**85,528**|**117,206**<br>**(124,127)**<br>**-**<br>**78,607**||||



please see note 17 for details regarding the restated position. 

## **13.3. Analysis of net assets between funds** 

## **2023-24** 

|**Unrestricted**<br>**Funds**|**Restricted**<br>**Funds**<br>**Total 2024**|**Restricted**<br>**Funds**<br>**Total 2024**|
|---|---|---|
|**£**||**£**|
|Fixed Assets<br>6,099<br>Current assets<br>68,708<br>Currentliabilities<br>(2,757)|6,099<br>6,612<br>75,320<br>-<br>(2,757)||
|**Total**<br>**72,050**|**6,612**<br>**78,662**||



22 



## **2022-23 (Restated)** 

|**Unrestricted**<br>**Funds**|**Restricted**<br>**Funds**<br>**Total 2023**|**Restricted**<br>**Funds**<br>**Total 2023**|
|---|---|---|
|**£**||**£**|
|Fixed Assets<br>2,851<br>Current assets<br>69,477<br>Currentliabilities<br>(3,828)|2,851<br>10,107<br>79,584<br>-<br>(3,828)||
|**Total**<br>**68,500**|**10,107**<br>**78,607**||



## **14. Trustees’ remuneration and expenses** 

The trustees received no remuneration or expenses for the performance of their duties. Fiona Whistlecroft received expenses of £61 for the reimbursement of leaving present for the outgoing Chief Executive incurred on behalf of the charity (2022-23: nil). 

There were no donations made by Trustees (2022-23: £33) 

Indemnity insurance in respect of trustees is covered by the charity’s insurance policy. 

## **15. Related party transactions** 

There we no related party transactions in the financial year ending 31 March 2024 (31 March 2023: none) 

## **16. Donated facilities and services** 

## **a. National Mind Support** 

Upon the resignation of the Chief Executive Officer, National Mind supported St Helens Mind by providing full funding for an Interim Chief Executive Officer.  This support has been very welcome has ensured the continuation of the Charity. 

## **b. Volunteers** 

As of March 2024, the charity had 43 volunteers, typically contributing, on average, 2 hours per week each. 

Volunteers undertake a variety of roles as described below. 

23 



## **i. Group Lead:** 

Lead group sessions Plan activities and discussion points for groups Create a supportive and engaging environment for participants Give support and guidance to participants Help participants develop coping strategies & personal growth Record attendance, participant summaries and follow up actions 

## **ii. Allotment volunteer:** 

Support participants with gardening activities Teach participants horticultural techniques Create a supportive and engaging environment for participants Give support and guidance to participants 

Help participants develop coping strategies & personal growth Record attendance, participant summaries and follow up actions. 

## **iii. Befriending volunteer:** 

Support participants on a 121 basis Lead group sessions Plan activities and discussion points Create a supportive and engaging environment for participants Give support and guidance to participants 

## **iv. Volunteer hours** 

|Volunteer<br>Role|Number of<br>Volunteers<br>per week|Average<br>hours per<br>week per<br>volunteer|Approximate<br>volunteer<br>hours per<br>week|Approximate<br>Volunteer<br>hours per<br>year|
|---|---|---|---|---|
|Group<br>Lead|7|3|21|1092|
|Allotment<br>volunteer|6|4|24|1248|
|Befriending<br>volunteer|24|1|24|1248|



24 



## **17. Prior period Adjustment** 

During the period ended 31 March 2024 the following adjustments have been identified which require a restatement of the prior period results. 

|**Unrestricted**<br>**Funds**|**Restricted**<br>**Funds**<br>**Total 2023**|**Restricted**<br>**Funds**<br>**Total 2023**|
|---|---|---|
|**£**||**£**|
|Reserves previously stated<br>at 31 March 2023<br>74,007<br>Reduction in income due to<br>over accrual<br>(13,573)<br>Transfer between<br>unrestricted/restricted funds<br>8,066|18,172<br>92,179<br>-<br>(13,573)<br>(8,066)<br>-||
|**31 March 2023 reserves**<br>**restated**<br>**68,500**|**10,106**<br>**78,606**||



## **Reduction in income due to over accrual** 

In the prior year an accrual was made for sums believed to be outstanding from St Helen's Council. Further investigations during 2023/24 revealed that this was not the case. Therefore, the income for the prior year has been reduced. 

## **Transfer between unrestricted and restricted funds** 

Investigations in 2023/24 have found that a fund had been fully spent and reporting sent to the funder. Management concluded that the costs associated with the funds had been spent from unrestricted funds and therefore a transfer was made. 

## **18. Events after the reporting period** 

These accounts were authorised for issue by the Chair of Trustees on the date they were certified by the Independent Examiner. There have not been any other significant post year end events that have required disclosure in the accounts. 

25