St Helens St Helens Mind Charity Regi5trztion NumbeT.' 1143292 Cornpany Registration No.. 7659498 Trustees, Annual Report and Financial Statements for the year ended 31 March 2025
Table of Contents AdminislT8tive Information Chair'5 Report......................................................... .. .. CEO'S Inlrcjuctn...................................................................................................... Trustee5 Annual Report mclLKJing the tjrectors Report . Truslee5' re5ponsibilrtw in latiOn lo the rManal $talenntS................................. 13 Inderdent examiner'5 reFQrt. 14 statenI ol Financ1 Aclivrts for Ihe year end8d 31 Marth ......-........................... 16 Notes to the Accounts 18
Administrative Infomiation TrusteeslDlreclors: Fionn ls1cl0ft ICh8111 Hglgn Hynes Johri Aslley 110 3 December 20241 Paiil 8arfOW Glen Mccarlhy Joseph Roberts Julie Charllon Chanlelle Seabom Regislered Charity and Company Address Millennium House Bicker513tte Styeel St Helens WAIO 1DE Bankers HS8C 33 Ormskirk Slreel St Helen5 WAI0 2SZ Independent Examiner 11 Ooest) t Have lo C051 Ihe Earth Ltd 47 Si Dunstans Ck)5e Worcestef 52LJ
Chair's Report 11 Is wilh pleasure Ihal l am writing the Chairs reporf for my third year in office A5 Wlth pievious years l am eaSed lo report that a lot ha5 happened in the last 12 rnonlhs and we are siarting lo see the benefits of the tirne Invested in resettling and resetting solid fouFidalions Payl 0'8rien was appointed as the CEO In March 2024. this has been his first full year a5 CEO and he has seen some fairly challenging tasks during il Alollg51de seeking funding he has been working with National Mind on eTTrsuring th315yslems and procedures were In place lo enable us lo relain Ihe Mind aualily Mark IMQMI. which Is a fequirernenl of our federation agreement with National Mind While the MQM audit Is still ongoing we are pleased that National Mind have recognised the work ol the Board alld slatf. and are providing support, lo ensure the future of St Helens Mind. The board are In agreement that Ihe organisation Is a going concern They recognise that the Ios5 this year of £32 6k against a slnall contribution last year appears to onlradict this However as an organisalion, and with the 5UPPOrt of National Mind. we have taken some significant steps lo secure our future Commencing In May". reserves should additional funding not be forthcoming. With the exception of Helen Hynes and me. the mernbership of the board has changed completely since autumn 2022 Six new board members have been appointed allowing two long slanding board members lo slep down for personal reasons unrelated lo St Helens Mind The CEO resigned in January 2023 wrth Na110nal Mind funding the provision ol an Interim CEO until January 2024. This allowed the new board lo review the business and agree the strategic direction ahead ol app(xnling the new CEO in March 2024. The salary ol the Interim CEO was met by National Mind and were not shown in the aecounls ol St Helen5 Mind. leading to a small contribution In 2023-24. The board took a decision to appoint the CEO on a full-time basis. as opposed to the previous part time arrangement of the CEO. Recognising that there was an MQM Audit due. funding applications lo be made and work was Still required on setting the governance foundations Fin8ncial services were outsourced in 2022 to 'Beyond Profil. an organisalion which manages finances on behaK of charities, and managed by a qualified a¢Gounlanl This service is rnore cost effectlV& Ihan employing staff to perform the task
In 2023 rnoved Into Millennium House While th6 Increased our costs rt has enabled us to cenlralise our service5 and provide staff with a sale place to work with on srte 5UPPOrt Should rt be required The board recognised and accept&l that Ihe forecast for 2024-25 showed a 105s. largely due to the athlrtional cost of the CEO and the cost of the Premises It was agreed that addrtK)nal costs would be bome out of the During the year 2024-25 we attracted addition31 fur1n9 of £25k, some of which was nngfenced, and we are grateful to those who supported us. this Is In addlorn to thè funding for befriending SeICe$ Tl¥ed from St Helens Counul In relation lo 202>26 we have. to date. sec(Jred funding for befriending ser¥ices 01 £60k from Sl Helens Council and additional fundin9 of £58k from six sponsor organi5abons This funLYing has ensured that we are wdl on our way to tean9 even this year wth potential to restore the reserves to their wevKyJs V. The success story this year has the development of the Allotment We have n fortunate enough to Secure funding lor this project which helped us to purchase summer house wth a heater for the team wll use whefi the weather Is inclernent. In aydrtion we have replaced the pOtytUnl and bFought It back Into full use. We have en working wth St Helens Counal to expand the work of the auotment and provide support to more service users. It Is Sne$S tr1 I report that Bema(Jene Mccomack. known as Dene. passed ¥ay in June 2024. Deoe was a trustee from 2011 to 2020 and was one of our k)ng- starTrding volunteers She ran the ladies group and tre art group for many year5, and I believe, although not prr¥tkge(J to attend. that she organised days out on a barge which were fabulous She also brwht $anCheS lo Ihe allotment each week l am gratefvl for her sUPPQrt and can say that Dene has ten sorety missed. This year John AStY stepred down from hLS role as a tnjstee John played a vrtal role as the board fepresentatNe worknry volunteers. strengthening comrnunicatson trEn the board and volunteer teams anLI enr that volunteer ¥0e$ were heard n deoSon-mag pr(tesses. l am lookjng forward to the comiThJ yeaf when we wll be able to complete the establishment ol the Strateg d1Ction. achiwrKJ greater impact across our prograrnrnes an¢J. moving the organtsation foard to grealer thitYJs. Fiona Whislleuoft Chair of Trustees
CEO'S Introduction March 2024 to March 2025 has seen Sl Helens Mind contrnue rts journey ol re- establishing and expanding our presen within Sl Helens and the surrounding area. This meanl building and maintaining links with key parlners such as Sl Helens Borough Council and Sl Helens VCA Additionally, we successfully recruited a new CEO in earty March 2024, marking a significant milestone in our Pe3dership and strategic difecbon. Key changes dunng th15 period Include the Introduction ol new monitoring of data, which Mas allowed u5 to better understand and respond lo the needs ol our servi users. We also launched 8 new website to IFnprove accessibility and Èngagement wrth our cornrnunity Furthertnore, we Implemented a new tw&slage referral ProS$ to streamline and enhance the support we provide A signrficant restructuring was Initiated to focus more on ensurin9 our support worker is more 8cce5sible lo service useis 3nd volunteers, a5 well as greater focus on recording and monrtoring data effectively We also introduced a well-being questionnaire lo help rnanage and monitor the journey ol those we support. This tool a11ow5 US to track rf our participant5 are struggling with their mental health and make bmely Interventions If needed Additionally. rt en3bles us to monitor milestone5 and outcomes th31 can be recorded. providing 3 cornprehensive view of each participant's progress. In June 2024. we began a "Mind Qu811ty M8rk" IMQMI audit wrth a Series ol self- assessments. This process culminated In an audito¢s visit In September 2024. The outcome of the audit Was successful and has helped St Helens Mind Improve Ils policies and practices. ensuring we continue lo provide high-quality support to our community. Review of Services Peer Mentor Grou We have Introduced new data Irackirig docurnents lo better monitoi attendance and engagement. allowing us to tailor our Services more effectively to rneet the needs of our participants Additionally, we have Implernented 'Led Discussion5" Wlthin our groups, focusing more on mental health topics These discussions have piovided a structured environment lor participan15 to Share their experiences and receive support, further enhancing the impact of our servi5
We have continued our Peer Mentor Groups ai)d maiiilciined deliveiy 11)roiigIi01112Q24- Group Localion D•li¥•ry Volunt••r Totsl numb•r of •tt•nd•nc•• Partnèr hour8 Noiie 330 8 252 Gioup Craft Group Mind St Helens None Mind 99.5 105 (Sept 24 10 March 251 43 (Sept 24 to Jan 251 Art Group Sl Helens Mind None 250 Mixed Social group Choir Group O'connell Close None (Nov 24 to March 251 St Helens St Helens Town Hall Borough Council 16.5 60 (Sept 24 to Nov 241 Music Group Catalyst Studio Catalyst Studio 87.5 128 (Sept 24 to March 251 372.7 1482 Alloiment Cabbage Groups Cabbage Hall 311olmenl Allotment A Place to Grow We have recognised that our allotrnenl project does nee(1 Investment and improvements 3S there has been no addition31 financ131 Investrnenl Into the project (aside frorn running costs) since It began In 2019 We successfully secured funding through the Award5 for All application This funding has en3bled us lo make significant irnprovements to our allolmenl projec¢. The lottery funding has allowed u5 to Increase the allotment's opeiation. Improve the equipment and lacililie5 and enhance oui visibility within the local area In Ihe Initial phase of the A Place to Grow IAPTGI Investment we have focused (October 2024 March 20251 on Impioving the allolmenl furniture and equipment. The second phase (April 2025 September 20251 will locus on increa51ng participant numbers and ommunily engagement. We have supported 68 individuals through thi5 project. with an average 0145 visits to our allotment each month.
Group Voluntegr Outcome• achl•v•d Totsl nwib•r •tsnd•n¢ APTG DAonday APTG Wednesday APTG Friday 1475 12 128 1357 14 217 137 Befriending Our Befriending service regularly supported 12 people per week. who received 3 hours ol befriending throughout the 12 months of March 2024 to March 2025 In addition lo this we have 4 people being befriended by phone either weekly or monthly who have receiverj 1 hour of befriendin9 throughout the same period. Our befriending service was our most SUC$s1u1 project In 2024125 We achieved or exceeded all our key targets. as shown In the 12blÈ below TW 202&25 22 30 2023-24 Number o, referra15 Z9 Number of people befriended In the community NLJmber of people befriended by lelepttonelefflail umber of befriending hours 29 54 29 174 276 337 As 3 result of achievino our targets, Sl Helens Borough Council recornmissioned this service for 2025126 St Helens Mind Overvbew From March 2024 to March 2025. Sl Helens Mind has fflade significant strides in re- establishing and expanding our presence within the comrnunity The year began with the recruitment of a new CEO In March Key ch3nges Included the Introduction ol new data rnonitoring sysleffls. a revampe¢J website. 2nd 8 two-slage referral process. all airned al Improving Service delivery and engagement The Itnplementation of a wellbeing questionnaire has been Inslrurnelltal In tiacking participan15' menlal health and making timely Interventions The organisation also Ulldeent a SUGCe55ful Mind Oualily Mark IMQMI audil, which helped refine policies and practices Throughout the year. St Helen5 Mind focused on enhancing its services. inlrastruclure, and fundraising efforts. The Peer Mentor Groups saw a slight Increase In attendance, supported by new data trackillg documents and "Led Discussions on mental health topics The allotment project received significant funding. allowing for Improvements such as new storage and summer house The befriending service maintained steady nUrnr$. with efforts to fecruit more volvnteers an¢J streamline the referral prO$s.
Financially, Sl Helens Mind secured various grants and donations, including significant contributions from the Skellon Foundation, Co-op. and the lottery Despite some challenges. such as staH changes and an MQM audit. St Helen5 Mind managed to reduce its budget deficil and improve ils financial stability The introduction of new policies and access lo a new online training resource for staff and volunteers has lurther strengthened the organ15alion's operatlOll5. O¥erall. the year was marked by growth, improved service delivery. and strengthened comrHunity lies. setting a solid foundation for future development
Trustees Annual Report including the Directors Report The Iruslees present their report and the ungudited financial statements for the year Ènded 31 March 2025 Included within the ITuslees' report 1S the directors report as required by company law The reference and adminislralive illfortnalion set out on page I forms part of this report The financial stalenieiiis coinply with current slalulory requiiemenls. the memorandum and articles of assoc1alioii and Ilie Slateinent of Recominended Pracli¢e Accounting and Reporting by Charilies ISORPI applicable 10 charities preparing their accounts In accordance with FRS 102 Structure, governance and managemenl Si Helens Nlind Is a registered charily and a Company Litniled by Guarantee with the Charily Registration Number 1143292 The governing docutnenls of Sl Helens Mind are the Memorandurn and Articles ol Incoiporaiion dated 6 June 2011 The Trustees. who are also directors under cornpany law. are appointed by ordinary resolution passed al a general meeting One Ihifd of the Tnembers ol the Trustees musl retire by roiaiion bul may sland foi re-election Trustee5 agreed that board ffleeting5 should be held bi-monthly wilh dedicated subgroup5 In allernaliiig nionlhs The subgroups were specifically lo discu55 Finaiice, Fundraising and, Risk Mana9en)enl A summary of their work Is presented lo the board meetings. 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 lolal nutnbei ol such guarantees at 31 March 2025 was seven. The key management personnel are identified as the Chief Executive Officer. In Decernber 2024 John AStY resigned as trustèe Objectives and Activities for Public Benefit To promote the pièser¥ation of mental health and lo assist in relieving and rèhabilitating persons suffering from mental disorder or conditions of emotional or rnenlal distress requiring advice or treatment, and To prornote the study of and research Into mental health disorder and emotional or mental distress and to obtain and make records ol and disseminate to the public the useful results of such research and to educate the public In matters relating lo mental health.
The I nJslees confirm that they have referred to the guidance contained In the Chaiily Commission's general guidance on public benefil when reviewin9 Ihe chaiity's aims and obpctNes and In planning lulure activities and setling the grani Inakii)g policy lor the n0d Income Generation St Hdens Mind. as a small charty. Is dependenl on the money rt raises for rtself, along with the genefosity of IndNKluals and tSIneSSeS In St Hens and Ihe support ol Tfusts Foundations During the year we reed unresiTlCted donations amounting to £9.72612023-24. £8 6 151 The majority of these donalion5 came from personal donallons with Ihe following from fundraising activities on our hall Donor Purpose Innovus Unrestricted I Prison Service Unrestrided Rainford Walking Group Unrestricted St Helens Rotary Value £2.550 £1.110 £500 Unrestri¢ied We are erernety grateftjl for Ihe financial support Ihat we rweived during Ihe year In addrtion to the donations we rled fvnding for Chantable adivrties of £85.193 12023-24 £66 5051 The rnaiorty of lttis funding was from St Helens Coun¢il for the provision of the befnending service thL% grant enables u5 to continue the core work of the organisation We are atso gratefijl lo the follon9 organisalions who provKJed lor swcrfic acJvityes Dorrt)r Purpose Communrty Grant- Lottery Fundiro Allotment Rainhill Rotary Allotment Skerton Foundation lolmenl- Polytunnel Val £19.33B £4 000 Future plans St Helens Mind Is commffled io swJnificantty expanding rts services over the next three years One of the key InrtU4bves Is the expansion of 11)e befrwding project. which aims to Increase the number ol staff. volunteers. and participants Involved This proied is cruryal for providing companionship and suppon to Indmduals wth mental health challenges Additionalty. the organisation plans to enhance attendance and sups)ort loi peer mentor groups. which play a vrtal roÈ in fostering communrty connections and promoting mental well-being Another Imwrtant aspect of fheir seryice developmenl is the creation of new groups targeting sOfi¢ derrKJ9raphics. ensunng that the needs of
diverse wpulatlOn5 are tnet Furthern)oiti Sl trlelo114 Mii)d Iiili>l)Il8 li) Iiii'ii>ffjibiY III#
number of aciivity days al Ihe11 alloln)ei)l $110, "A Pe lu 6iijw,' wliitsli iblliii•
therapeutic gardening activities to partlClP¢itits
To ensure the sustainablrty ol these in4tlali¥es. Si Hel)n8 MiiK1 t1 Not iiiiiliiiii)11
funding targets. aimin9 lo Increase Its annijal 11)con)e by 20'Ab tinc.li yt¥iii Ilv
')1)2H. w
hope to acheve an InconE of £207 360 To rei)¢h Ihig go1 wi) pli)ii Ii) iii'llylily Illlilllllft
In donor relations, create specific fundraisii)g evenis. and iltlVi)laii 41 11(5111)1 41111411%ilNV
We also Intend to optimtse Ihe websiie lor online gIVIIW ¢iik1 ItlViil£llTrrl tlll'.iiil liirNIIii
campaigns to reach a wider audience Addilionally St 14ele114 MiiKI will 1111'.114 ()11
securing grants and contiacts by Improving In)pocl I1slIlI)Ivil iiiiil l>iillilitiy
re13lionships with local cwncils and lun¢Jws Tl)t)se slr¢ilt)giÉ>s dt)8lQl)¢MI Io #iiyiii
a steady flow ol resources lo suwort their expaixling selv$
Community engagement and awareness are ceniial lo Si Hek)11s Miiiil'% litliii
plans We aim lo boosl Its onhne pyesencè by re1911]i) WIII) SI1111 iiit>iliii iiiiil
creating regular newslettefs These elforts ale Inlen(led lo Increnstj vi4IINlily iiiiil It1111'.11
new audiences. thereby encouragin9 more resrflenls lo seek liolii .41 I liiltiti¥ Miiiil will
hhlIght key awareness days create campavjns. and Ik1 ovtw)1s 11) iiiiji iiiNI
participants and raise public awareness about menial h&aMh Iss1 1111i)iiiviiiii i)IIy411'.111
visibilty through better signage al our he1 01fe. unilorrns l(H %ifitl ¢iiiil v()111l1ltii iiii(I
marketing materials. wll further enhan our KKesenee In the COiiiliiiJlllly iii)d kiiiil li)
increased referra15 and donatL)ns
Volunteer recruitrnent and devesopmeni are anher cruck91 aspecl of St I liiliiii¥ Mlii(I'i
plan5 We plan on expanclin9 our Volunteer base Irorn 16 to 48 williiri Ilitt titi¥l Iliioo
years To achieve this. we bwll broaden Ihe scope ol roles aw
year5. we are Oplimistic about the potential Impact ol our Pfoiecls on individuals and the broader community Our new 3 year business plan provides a detailed roadmap lor Sl Helens Mind to expand our Impact. secLJre sustainable funding. and Increase our presence in the Sl Helens community Financial review For the year In question Sl. Helens Mind had an in-year loss of £32.60012023-24 surplus £551 For the year In question total Income was £94.94012023-24. £77.1801, an Increase from the previous year of £17 760 Annual expen(Siture amounted to £127,54012023-24. £77.1251 an Increase of £50.415 This bnngs the total charitable funds to £46,06212023-24. £78.6621 ol which £34,117 1202>24 £72.0501 Is unfestricled Reserves policy In accordan with the Charty Commissioners, guidance ICC19. March 20081 and SORP 120001 St Helens Mind Is iequired to hold reserves based on a realistic estimation of reseTve requirernents. Reserves represent those resource5 which can be made available to spend once all other commitments and planned expenditure have been mel 1 St Helen5 Mind holds reserves to protect the continuity of the charity's work in the event ol a shortfall in incorne. to replace assets when required. allow foi peaks and Ifoughs in cashflow and to provide for any funding needeij lo deliver our strategic plan 2 The Board of Trustee5 Is responsible for monitoring the correct management of reserves and will review this monthly as part of the management accounts reporting 11 will review the agreed level of reserves required each year at the AGM to ensure this rernains appropriate. and during the year should circumstance5 change significantly 3 W)en agreeing the annual budget. the Board of Trustees will consider the reserves required for the year. whether a bal£nced budget Is fequired 01 whether reserves need lo be buitt up or drawn down 4 Should reserves fall below the required level the Trustees will consider further fundraising. diversifying funding streams and miligaling Iisks by reducing costs S. The following measures are deemed by Trustees to be sufficient to enable us to be re511ienl and able to manage In unforeseen difficum eircurnstance5. and to demonstrate appfopriate financial control and active risk management Trustees airn to rnain¢ain a etsntingency reserve 01 £30.0(KJ-£35.000 lo protect service users against funding cuts". this will be reviewed annually at the AGM to ensure remains appropnate 11
In the evenl of planned closure the Trustees feel thal Ihis 15 6iJffK.IBnl l(i1 41 I Ihknii# Mind to wind down in an or¢Yerly manner and ensure Ihal all erediloib hifr I Ilts reser¥e5 figuie will be reported In the year s annual ieport as rt>quiie(I This FX)licy has been adopled lo prol8Ct St Hel8n$ Mind and It8 Ty*Co Il8elA Iloffl adverse impact of funding cuts of othef monelary conslrainls 12
Trustees, responsibilities in relation to the financial statements The Iruslee5 Iwho ale also directors of Sl Helens Mind for the purposes of cornpany lawl are responsible lor preparing Ihe Iriislee5 annLial report and the financial slalemenls In accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepled Accounling Practice) Conipany law requires the Iru51ees to prepare financial slalemenls lor each financial year which give a true ancl fair view ol the 51ale of affairs of the charitable company and ol the Incorning resources and application ol resources. Including the income and expenditure. ol the charitable ¢oinpany for Ihal period In preparing these financial Statements, the Iriislees are required lo. Sdect suitable accounting policies and then apply them ¢onsistently ObSee the melhods and principles In the CharilEs SORP Make judgements and eslimales that ale reasonable and prudent State whether applicable UK A¢¢ounling Standards and slalemenls of recommended practicehave been followed. subie¢l lo any rnaterial departUS dis¢losed and explained In the financial slaleTnents-. and Prepare the financial 513letnenls on the going concern basis unless rt IS inappropriate to pre5urne that the charity will continue in operation. The trustees are responsible lor keeping proper a¢counts'ng records that disclose wth reasonable accuracy al any time the financial position of the charItae company and enable them lo ensure that the financial statements comply with the Companies Act 2006 They are a150 responsible for safeguarding the assets ot the charrtable company and hence for taking reasonable steps for the prevention and detection of fraud and other Iriegularities The Iruslees are responsible lor the maintenance and integrity ol the corporate and financial Information Included on Ihe ch2ritable company's website Legislation in the Unrted Kingdom governing the preparation and dissemination of financial statements ay differ from legis131ion In other iuiisdictions This report ha5 been prepared In accordance with the provision5 applicable to companies subject to the srnall companies, regime ol the Companies Act 2006. Approved by the trustees on G 2025 and sigred on their behalf by." Fiona Whistlecroft DATE 2£)25 Trustee 13
Independent examiner's report to the trustees of St Helens Mind for the year ended 31 March 2025 I report lo Ihe Iruslees on my exarnination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the IrustÈes of the Company land also its direclors for the purposes ol company lawl you are responsible for the pparation of the accounts in accL)rdance with the requirements of the Companies Act 20061'thè 2006 Act'l. Having satisfied mys811 that the accounts ol the Company are not r8quirèd lo be audited under Part 16 01 the 2006 Act and are eligible for independent examination. I report in respect ol my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 1.the 2011 Act'l. In carrying tsut my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner's statement I have cornpleled my examination. l o)nfirm that no matters have come lo my attention in connection wilh the ex8mination giving me cause to believè that In any matenal respect.. accounting records were not ktrpt in accordanc8 Wlth section 386 of thè Compani8S Act 2006.. or 2. the accounts do not accord with thos8 records,. or 3. the accounts do not comply with the accounting requirements of strction 396 of the 2006 Act other than any requirement that the accounts give a 'true an¢ fair, wew which is nol a matter considered as part of an independent examinabon". or 4. Ihe accounts have not been prepared in accordan with the methods and principles ol the Staternent of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in acttjrdance with the Financial Reporting Standard applicable In the UK and Republic of Ireland {FRS10211. 14
I have no concerns And hav8 como rross no other matters in connection with the exaniinalion lo whicl) iilltriilion shoijld be drawn in Ihis report In order lo enable a proper underslandii)9 01 Ilio 14ccoun15 to be reached. Tetesa Tg4heU Date.. 241h November 2025 Terèsa Fennell. ACMA CGMA It Doesn't Have to Cost the Earth Ltd 47 St Dunstsns Close, Worcesler, WR5 2AJ 15
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Balance Sheet as at 31 March 2025 To 31 March 2025 2024 Fixed A5setS Tan Ible fixeij assets Total flxed assets 9.919 9,919 6,099 6.099 Current assets Cash al bank and in hand Debtors Total current assets CLJrrent liabilitS Credrtors Amourits fallin due wrthin 1 Net current assets 39.003 61,379 13,941 7S,320 10 39,847 ear 3.704 36,143 46,062 2.757 72,S63 78,662 Total net assets Funds of the Char Unrestricted funtjs ReslTi¢ted fund5 Total funds 34,117 11,945 46,062 72,050 78.662 For the year In question. the company wa5 erilitled to exemption from an audit under section 477 of the Compan$ Act 20[ relating lo small companies. Directors, responsibilities. the members have not required the company to obtain an audrt ol its a¢¢ounts for the year In question in accordance with section 476 the director5 acknowledge Iheir respon51bilities for complying with the requirements ol the Act with respect to accounting records and the preparation of accounts These accounts are prepared in accordance wth the spe¢ial piov15ions ol part 15 01 the Companies Act 2006 relating to small companies and constilLrte the annual accounts required by the Companies Act 2006 and afe lor circulation lo Ihe members of the company. The notès on pages 18 to 29 form an integral part of the financial statemenls. Approved by the trustees on D signe hall by-. Flona Whlslle¢ro Trust•• 4vty
Notes to the Accounts 1. Statement of accounting policies The principal accounting policies adopted. judgements arid key sources of estimation UnrtaintY In Ihe preparation ol the financial statemenls are as follows a. Basis of preparation The financial statements have been prepared In accordance with the Accounting and Reporting by Charities Slatemenl of Recommended Pfactice applicable lo Charities In preparing their accoun15 in accordance with the Financial Reporting Standard applicable In the UK and Republic ol Ireland IFRS 1021, second edition - October 2019 (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 and the Companie5 Act 2016. The charity has applied the exernplion available lo sm811 ¢harilies In the Charities SORP IFRS 1021 and does not Include 8 Statement of Cash Flows In these Fin8ncial Statements. St Helen's Mind rneets the definition of a public benefit entity under FRS 102. Assets and liabilities 8re Initially recogllised al historical cost or transaction value unless otherwise stated in the relevant accounting notes b. Preparation of the accounts on a going concern basls The trustees consider that there are no material uncertainties about the charitable cornpanls ability lo continue as a goir)g Concern. The trustees do not consider that there are any SOL)rs of estimation uncertainly al the porting 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 enlillement lo the funds. any pertornian conditions attached to the Itemlsl of income have been tnel. it is probable that the income will be received. and the amount can be reliably rneasured. Income for government and other grants. whether'capilal, grants oi'revenue. grants, is recognised when the charity has entitlement to the funds, any perfortnallce Conditions have been tnel. il is probable that the incorne will be received the account can be measured ieliably and is not deferred. Donations are recognised when the charity receives the funds. d. Fund accountlng Unreslricled funds are available lo spend on aclivilie5 that further any ol the purposes ol the charity Designated funds are unrestricted funds ol the charity which the trustees have
decided at their discretion tts set aside to Use for a specific purpose Restricted funds are funds which the (Sonoi has specified ale solely to be used for particulai activrties 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 pay8ble by the B3nk l. Expenditurè Expenditure is recognised onTr there is a legal or conslrudive obligation lo make a paytnenl lo a Ihiriy party. It Is probable that settlement will be required. and the amount of the obligation can be recogni5ed reliability- All expenditure Is shown inclusive ol VAT. g. Allocatlon ol support costs Support cosis are those fuDclioTTrS that assist the work of the chairty but do not directly undertake charitable activities Support costs include back-office costs. finance. personnel. payroll and governance ¢osts Support costs have been allocated between governan costs and other support Governance costs comprise all costs Involving public accountability of the chanty and its compliance with regulation and good practice. h. Operatlng Leases The charity classifies the lease of pholo¢opying and printin9 equipment as operating leases. the title to the equipment remains with the lessor. Rental charges are charged on a 51raight-Iine basis over the terrn of the lease. l. Tangible Fixèd Assets Individual assets costing £500 or more are capitalised at cost and are deprecialed evenly over ttteir estimated useful eeonornic lives, as follow5 Fixtures, fittings, too15 and equipment over 5 year$ Plant and machinery over 5 years Computer equiptnent over 3 years j. Debtor* Debtois lincluding trade debtors an¢J loans receivablel a measured on initial recognition at settlernenl amount after any trade discounts or amount adVand by the charity Subsequently. they are measured at the eash or other consideration expected lo be received. k. Credltors and provlslons Creditors and provisions are recognised where the Charity has a present obligation 19
rèsulling from a pasl evenl that will probably iesull in the Iransler ol funds to a third party and Ilie amount due lo sellle the obligalion can be measured or eslimated reliably Credilors and provision ie normally ieeognised at their settle mel amounl after allowing for any trade discounts due l. Corporatlon fax The charity Is exempl Iitstn tax on income and gaitTrs falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the exlenl Ihal Ihese are applied lo ils charitable objects Key estimate$ ond accounting judgements In applying the charity's accounting policies. Ihe Twstees are required lo make ludgemenls, estimate5 and assuinplions iii etminIng the carrying amount5 of assels and Iiabililies The TfUStees' iudgernents. estimates and assumplions are based on the best and most ieliable evidence av311able at the lirne when the decisions are made and are based on histori1 experience and other faclois that are considered lo be applicable. Due to the Inherenl subieclivily Involved in making su¢h judgements. estimates ad assumptions. the actual results and outcornes may drffar. The eslimales and underlying assumptions are reviewed on an ongoing bas5S. Rev1510n5 to the accounting eslirnale5 are recogni5ed In the period in whi¢h the esiirnaie 15 rev15ed, If the iev1510n affec15 only that period, or in the period of revision and lulLJre periods. If the revision affects both cuirent and future period5. 2. Analysis of income 2024-25 Unreslrict•d Furtdg Restricted Funds Total 9.696 Le acies 30 30 Total Charltable actlvltles Befriending Serwce Allotment 59,855 6.000 59.855 19338 25.338 Total 65,855 19,338 85.193 Investments Bank Inieiesl 21 21 Total 21 21 Total Incomo 75,602 19,338 94.940 20
2023-24 UnrtrIcted Ro•trkt•d Fund• Fund• Totsl 8.675 2,000 10,675 Total Charltablo actlvltles Befripnding Service 57.005 57.005 Group5 Allolment 1.5QK) 1.500 8,0 Total $8,SOS 8,000 66,605 Total Income 67.180 10,000 77,180 3. Analysis of receipts of governmenl grants 202&26 202&24 Sl I4eleiis CouiiLIl Elelriendiii ervice 57,(X)5 Total 21
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Analysij ol ejtpendilure chanb •Etivths Bank charges Depreciation Freelancers Insurance Office costs Other cost5 Professiona1 fees Rent Repairs and equipmenl rnainlenance Staff Costs Room hire Tr8vel cosls Volunleer ex 4.109 76 2.680 74 4.649 5.771 792 2.555 18.940 3,192 3.185 18,885 67.728 24.337 3,049 1,249 1.247 64.918 2.144 1083 115,872 nSe5 Total Share ol su ort ¢o$ts note S Share of Govern8nco c0515 note S Total 127 490 4 ? Analysls by liin 202>24 113 766 63.736 13,351 Restncted Funds 13.724 Tot•1 22
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Allocats"on of Governance and Other Support Costs 1.987 Total 2.673 5 2 Govemanee Cc&ts 202M4 700 Accountancy lee 8.245 7,597 Total 8.945 -w 5uXK-.
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Details of certain items of expenditvre 700 Other Untan f* 8.245 7.597 Total 23
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Employees 202M4 25.060 S131 securrty costs Pension costs (defined contnbutionl schemel F.eYlance Costs 77 11.323) 355 933 6.660 Total 67.602 Tre¢ Oent£ts itsJLer.: th$.. tsrfie':-" 7.2 Average head count in year Total 7.3. Key management personnel 2024-25 2023-24 S313ries and wages Social securty costs Pension costs Idefined contribution scheme Total 4675 There 3r• notoaT1pdesfQrte wary•iruthe had4n CEOi%W5¢= 6 h•scoffjiEd th• InnmCEO 24
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Tangible fixed a55ets 8.1. Office Eqiiiprnent IT Flxturos, Equlwn•nt Flttlngs and T(Aal Equlwont Cost l April 2024 Addibons 3,853 4,269 8,122 6,500 8.500 31 March 2025 Oe reciation 1 April 2024 Charge in Year 31 March 2025 1.256 767 2.023 2.680 1.284 542 854 542 Net book value 1 A ril ril 2024 31 March 2025
- Cash at bank and in hand 2025 Current account 8.784 61.074 Savings account Paypal Pett Cash 30.021 198 300 Totsl 10. Debtors 2025 2024 Accrued Incoine 13,573 Pre ments 368 Total 25
11. Creditors and accruals ¥341.Y¥ iJe '211'frtn one year 820 700 Tr CredrtN5 1941 2,978 1.780 Other er&lrtrxs Tolal 757 12. Charity Funds 12.1. 202&25 Trarrdl•r B•n• •t 31 Al•r¢h 2026 fvnd• R¢sirictéd Furm Johr, IArwJres FouThJthn Nkn'orral Lottery C(nfflunty FuThJ s.3 15.2811 12821 19.338 17,4931 11,845 19501 100 Totsl 282 720 75,602 113.816 282 34.117 Totsl Funds 26
12.2. 2023-24 1 ¥lwll 2013 31 IAMrh Restiicteij John Moores FoUatIOn 4.596 (7.033) Nab"onal Lottery Communty Fund 5.511 {144) Novum Waste 1.050 Total 10.107 10.0ry) 113.3511 1144} 6,612 Unrestncted 144 72.050 Total Funds 67.1aO 63.ns 144 Funds 78.607 n.180 (77,1251 78.662 12.3. Analysis of net assets beifften hJnds 2024.25 Fixeo Mssets 919 CuThent assets 28.CQ2 11.845 39.847 CuTTent Iiabiithes 3.704 3,704 Totsl 27
2023-24 Fixed psseis 60G9 Current assets 6.612 Current Iiablrties Total 13. Trustees, rernuneration and expenses The trustee5 received no remunefabon for tre [rforman of ther ts4JlTes. C Wnismecroft received expere$ of £127 for the rtymtsJr5neTrt of a rnJo(e a leaving present Incurred on behalf of the tharty12ff24 £611. Oflhs donated £35 back to Ihe chanty. There was one donatron made by trustees totalling £15 12024. £r¥l) 14. Related party transaclions There we no related party transactions in the finan year 31 Mt 2Q25 131 March 2024". none) 15. Donated facilities and seNices a. Volunteer5 As of March 2025, the charty had 43 ¥olunteefS. typIlY 2 hours per week each. Volunteers undertake a vaty ol rOS as descritd Group Lead". Lead group 5e5$10ns Plan activrt and discussK)n points for group5 Create a supportive and engaging environment fr partupants Give 5UPPOrt and guidance 10 participant5 Help participants develop coping strategies & personal Record attendance. partswant summanes and foUtr up Allotment volunteer Support partf1panis wrth gardening xbvrt Teach part1panIS hortiCuural iethniques Cate a supportNÈ and engaging envirDnrnent for partipants Give support and guidance lo partitipants Help partitipanls ¢Jeve4op coping strategvas & personal grtr Record attendance. Paapan1 SUrnma ar%J fol up acfth$ 28
Cr a and ttvjtying en}nTt for pantipants w#yi lo pathoparrt$ Numtr of Average Vdunteer5 hours p Approximate volunteer hours per AFrf)roximate Vdunteer hours F ear Ro volunte 21 1.092 24 1.248 Bthnding vdunteer 24 24 1.248 16. Events after ihe reporting period Ttsse accounts We aulhorised for Bsue by thè Chaif of Trusl*s on date Ihey Ye certrfied by the Independent Examiner. Th have not been any other sgnifunt P05t year end events that have required disclosure In the accounts 29