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2021-03-31-accounts

Charity Registration No. 1144940

Company Registration No. 07761177 (England and Wales)

CHANGES HEALTH & WELLBEING

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

CHANGES HEALTH & WELLBEING

REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees John Irons (Chair) Kathleen Hancock Catherine Denise Roberts David Tunstall Desmond Wootton Alison Ratcliffe Clair Davis Amanda Howell Stephen Sharrock Stephen Unwin Jennifer Manchester Jonathon Ball Gerry O’Keeffe Christopher Wilton Benjamin Butler Senior Management Team Chief Executive Officer Dave Wheat Finance Manager Kendele Brookes Operations Manager Jackie Williamson HR and IT Manager Kris Kinsella Charity number 1144940 Company number 07761177 Registered office and Changes Wellbeing Centre Operational address Victoria Court Booth Street Stoke on Trent ST4 4AL Auditor Geens Limited 68 Liverpool Road Stoke on Trent Staffordshire ST4 1BG Bankers The Co-Operative Bank PLC P O Box 250 Delf House Skelmersdale Lancashire WN8 6WT

(Resigned 18 November 2020) (Resigned 9 September 2021) (Resigned 9 September 2021) (Resigned 18 November 2020)

(Resigned 1 September 2020) (Appointed 18 November 2020) (Resigned 18 November 2020)

CHANGES HEALTH & WELLBEING

CONTENTS

Page
Trustees' report 1 - 12
Statement of trustees' responsibilities 13
Independent auditor's report 14 - 16
Statement of financial activities 17 - 18
Balance sheet 19
Statement of cash flows 20
Notes to the financial statements 21 - 34

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021

The trustees, who are also directors for the purposes of company law, present their report and financial statements for the year ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)".

Objectives and activities

Changes Mission Statement: ‘Changes aims to promote wellness, recovery and social inclusion’.

The charitable company’s principal objects are defined in its Articles Of Association are as follows:

(i) To assist in relieving and rehabilitating vulnerable persons suffering from mental disorder or conditions of emotional or mental distress requiring advice or treatment;

(ii) To promote and protect physical and mental health within the community by the advancement of education and the provision of facilities and services promoting health, social welfare, personal development, work and recreation, and social inclusion; and

(iii) The promotion of research therein and the publication of the useful results of such research.

The aims of the charity are:

• Promoting recovery and mental wellbeing

The charitable company’s objectives for the year continued to be shaped and driven by these strategic aims and to ensure maximise public benefit – focusing on sustaining and developing existing services, and the rapid development and establishment of additional Changes wellness and recovery programmes – both locally and nationally.

In response to the COVID-19 pandemic and associated Government imposed restrictions 2020/21, Changes continued to flex service provision between on-line, telephone and face-to-face.

Stoke on Trent

In Stoke on Trent, the charitable company continued to provide weekly peer-support groups for young people, adults of working age, and older people residing within the City - including opportunities for training and volunteering, recovery-focused activities and a menu of social events - promoting the recovery, wellbeing and social inclusion of those in mental distress.

The Stoke on Trent service menu also included:

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

The period saw Changes expand its position as a provider within the Stoke on Trent element of Midland Partnership Foundation Trust and North Staffordshire Combined Healthcare NHS Trust’s Staffordshire Community IAPT Service – more than doubling its contract to provide Step 2 clinical one-to-one interventions delivered by Psychological Wellbeing Practitioners (PWPs) i.e. to meet the needs of those experiencing mild to moderate mental distress.

2020/21 also saw Changes secure and deliver services within a contract with Concrete, (part of the Honeycomb Housing Group) to provide mental health support and volunteering opportunities within their Destination:Home service, i.e. for those working towards settled accommodation.

At the end of the period, Changes secured funding from Stoke on Trent City Council to provide post-lockdown mental health support to children and young people returning to school after lockdown – Wellbeing on Education Return.

North Staffordshire

The charitable company’s Staffordshire service menu included (i.e. services provided within Newcastle-underLyme and the Staffordshire Moorlands):

The end of the period saw Changes secure a contract with N-Compass to deliver mental health support within their Staffordshire Carers Service; and a contract with the Midlands Partnership Foundation Trust to provide Peer-Support Workers within their South Staffordshire and Shropshire Liaison & Diversion services, (both contracts commenced in April 2021).

Prison and Probation service

The period also saw the continued and successful delivery of a bespoke version of Making Changes service and volunteer and mentoring programmes within Her Majesty’s Prisons (HMP) and Probation services in the East Region. During this time, Changes was approached by APM to provide additional community services within the East Region and to provide additional services within HMPs within the North Yorks & Humberside Region.

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Volunteers:

As a user-led organisation, Changes relies heavy on volunteer involvement in the organisation’s management, administration and service delivery.

All of Changes Board of Directors are service users. During 2020/21 there were a pool of approximately 65 volunteers, (whilst down on the previous year, a remarkable figure given the circumstances) who were involved in managing the organisation and delivering Changes weekly peer-support groups and psychoeducational programmes, fundraising, promotional work, and partnership and networking activities. This represented approximately 5,283 volunteer-hours, (i.e. approximately 110 hours per week) worked in assisting Changes achieving its outcomes. Whilst the primary focus is on the impact of such activities on individual recovery and social inclusion, based on an average value of £11 per hour, this represents an in-kind contribution of approximately £58,113.

Achievements and performance

Charitable activities continued to focus on providing public benefit, i.e. in promoting recovery, wellbeing and social inclusion of those experiencing or at risk of mental distress. Service delivery throughout Stoke on Trent and Staffordshire included the provision of recovery focused peer-support groups for young people, adults and older people in mental distress, and a range of psycho-educational programmes, (i.e. Foundation Recovery, Wellbeing Programme, Making Changes, Just - Be Mindful, Living Life to the Full, Wellbeing Service and various wellness focused adult learning courses).

Importantly, out of recognition of the efficacy of Changes services and their place in supporting statutory mental health services, the CCGs extended Changes contracts with a view to the organisation providing wraparound services for the IAPT service moving forward – continuing its place as the primary VCSE mental health service provider within Northern Staffordshire.

During the period Changes worked as part of a successful consortium head by the Midlands Partnership Foundation Trust and North Staffordshire Combined Healthcare NHS Trust to rollout extended IAPT services thoughout Staffordshire and Stoke on Trent, (a process that involved Changes more than doubling its Step 2 staff team within the Stoke on Trent element of the Staffordshire Community IAPT.

As part of its health focused community development work, the charitable company provided My Community Matters within Stoke-on-Trent – an asset-based community development programme assisting residents to identify and join together to tackle issues relevant to the wellbeing of their community. Changes MCM Team played a key role in SoTCC’s ‘COVID Response Team’ supporting vulnerable families and individuals during lockdown.

During the period, the charitable company made a rapid transition to on-line delivery of its key services and activities providing essential support to those in mental distress.

2020/21 saw the continued expansion of Changes ‘strategic role’ within Staffordshire with involvement and input into various Boards and Committees shaping local mental health service commissioning and provision.

In response to the COVID-19 pandemic and associated Government imposed restrictions 2020/21, as regards the services detailed below, Changes continued to flex provision between on-line, telephone and face-to-face.

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Changes Young Peoples’ Service

In 2020/21 Changes YP continued to provide Stoke on Trent City Council’s to CYP Emotional Wellbeing & Mental Health service called Stay Well CYP (SWCYP) – operating as the lead provider within a partnership with North Staffs Mind and the Dove Service – providing both preventative services, (raising mental health awareness and promoting CYP’s emotional and psychological resilience) and targeted support, (working within overall CAMHS) – through offering access to Wellbeing Programmes, teacher and parent training, Peer-support Groups, Social Activities, One-to-One Therapy and On-line and Telephone Support.

From April 2020 to March 2021 – 730 teachers and parents attended SWCYP’s preventative training programmes and 818 children and young people were engaged with SWCYP’s CAMHS services.

Under sub-contract with North Staffordshire Combined Healthcare NHS Trust, during the period Changes Young People continued to provide a consultation role within the North Staffordshire Combined Healthcare NHS Trust’s CYP IAPT service, coordinating and running a Youth Council within North Staffordshire.

- Changes Adult Peer support Service

Provided under a Service Level Agreement (SLA) with Stoke-on-Trent Clinical Commissioning Group (CCG), Changes continued to deliver its Adult Service within Stoke-on-Trent providing 14 weekly face-to-face mutualhelp groups, (with up to 18 per weekly Zoom meetings during COVID restrictions), with 3,346 attendances, by 169 service users, (including 118 who were newly engaged). Performance management data revealed that through use of the service, approximately 84% of users were able to maintain or improve their mental wellbeing.

Provided under a Service Level Agreement with North Staffordshire Clinical Commissioning Grop, Changes also continued to provide its Adult Service within Newcastle-under-Lyme and the Staffordshire Moorlands providing 12 weekly face-to-face mutual-help groups, (with up to 18 per weekly Zoom meetings during COVID restrictions), with 2089 attendances, comprising approximately 92 service users, (with approx 62 new service users). Performance management data revealed that approximately 83% of users had either improved or maintained their mental wellbeing through engagement with the service.

Population Wellbeing Services

Making Changes - during the period, two delivery methods were employed – delivery within to organisations, (i.e. to staff and service users) and ‘open workshops’, (i.e. open to the general public). There were a total of 31 programmes delivered attended by 161 participants. SWEMWBS* scores have continued to demonstrate the positive impact of the service on both group and individual wellbeing, (with an average of 81% of users improving their mental wellbeing).

Living Life to the Full (LLTTF) – the period saw the successful rollout of a 4 week Living Life to the Full programme. There were 15 deliveries of the programme attended by 68 participants. LLTTF monitoring systems revealed that 81% of people reported improved mental wellbeing.

Just Be: Mindful - the period saw the successful delivery of ‘Just Be – Mindfulness in a Frantic World’, with 8 runs of the programme - attended by 68 people. Feedback regarding the programme has been overwhelmingly positive, with both statistical and anecdotal evidence of its impact on individual recovery and wellbeing, e.g. Mindfulness Attention Awareness Scale (MAAS) scores indicated at the end of the programme, 69% of participants stating that mindfulness practise had helped to improved their mental wellbeing and 62% stating that they were now living more mindfully.

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Foundation Recovery Programmes

Under SLA with Stoke-on-Trent CCG, Changes continued to deliver a rolling programme of Foundation Recovery, i.e. designed to introduce Changes 12 steps as a self-management tool for those in mental distress. During the period, 25 workshops were delivered, which were attended by 164 people - with recent evaluation revealing that 72% of participants had improved their mental wellbeing.

Wellbeing Programme

Delivered under SLA with Stoke-on-Trent CCG, the Wellness Programme focuses on the self-management of stress, anxiety and depression, linking closely with Stoke-on-Trent’s Healthy Minds IAPT service. There were 52 runs of the programme attended by 274 individuals - with recent evaluation confirming that the service had assisted 71% of users in improving their mental wellbeing.

Adult & Community Learning, (ACL)

Delivered under contract with Stoke-on-Trent City Council, Changes delivered a range of wellness focused services as part of the ACL programmes, these included: Advance Employment Programme, Anger Management, Positive Mental Attitudes, Assertiveness etc. Feedback has been positive, with a high retention of learners and a high percentage achieving desired learning outcomes.

Floating Support for Older People

Delivered under sub-contract with Revival, (part of the Staffordshire Housing Group), Changes provides the mental health component of the Stoke on Trent Floating Support Service for Older People, i.e. one-to-one coaching and engagement in recovery-focused activities for older people who are vulnerable and/or recovering from physical or mental illness.

My Community Matters

Delivered under SLA with Stoke on Trent City Council, My Community Matters (MCM) is an asset-based community development programme designed to: facilitate local community engagement, (i.e. to define ‘wellness needs’; to form partnerships with local agencies in order set up relevant initiatives and take action to improve health and wellbeing within the community). MCM continued to target and work within deprivation hotspots throughout Stoke on Trent - assisting these communities in identifying and taking action to meet their ‘wellbeing needs’.

Liaison & Diversity Services

Delivered in partnership with North Staffordshire Combined healthcare NHS Trust, Changes has provided peer-support within the Liason & Diversity service, assisting engagement and providing directed support to other universal services and community assets relevant to the recovery and rehabilitation of ex-offenders.

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Fundraising activities:

2020/21 was a highly successful period for Changes organisation - with the consolidation of income generated via an extension of key Service Level Agreements and Contracts with the Commissioners of Stoke on Trent and North Staffordshire’s health and social care services; a number of new Service Agreements secured; plus a modest Income Generation, (NB whilst offset by additional ‘business’ secured - as anticipated, having to make year on year savings, led to Changes losing a number of contracts with Stoke on Trent City Council.

Changes was approached by North Staffordshire Combined Healthcare NHS Trust to expand its role within the Stafofrdshire Community IAPT service, i.e. doubling the number of staff employed.

Changes was also approached by APM to expand: service provision within the East of England Region, i.e. delivering more community support to ex-offenders; and to provide services within HMPs within the North Yorkshire & Humberside Region.

2020/21 also saw Changes secure and deliver services within a contract with Concrete, (part of the Honeycomb Housing Group) to provide mental health support and volunteering opportunities within their Destination:Home service.

The end of the period saw Changes secure a contract with N-Compass to deliver mental health support within their Staffordshire Carers Service; and a contract with the Midlands Partnership Foundation Trust to provide Peer-Support Workers within their South Staffordshire and Shropshire Liaison & Diversion services, (both contracts commenced in April 2021).

Unfortunately, as a consequence of Stoke on Trent City Council having to make successive annual savings, the period also saw Changes lose long-standing contracts with Stoke on Trent City Council, i.e. Population Wellbeing and My Community Matters, (the latter ending in July 2021).

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Factors outside the charity’s control which are relevant to the achievement of its objectives:

In keeping with Changes’ co-produced ethos and 12 Step fellowship, the commitment, enthusiasm and hard work of Changes' paid and voluntary staff continue to make a major contribution to the organisation achieving its objectives, (they are people who are literally ‘on a mission’).

A healthy and vibrant voluntary sector. Changes continues to give and receive support from other third sector organisations – most notably the Honeycomb Group, North Staffs Mind, the Dove Service and VAST – and is a proud member of a local family of voluntary sector service providers.

Support from and genuine partnership with North Staffordshire Combined Healthcare NHS Trust – North Staffordshire’s main provider of statutory mental health services – is having a major impact on consolidating Changes position as a mental health service provider and allowing our organisation to reach greater numbers of those who can benefit from its services. The period also saw the continued expansion of Changes relationship with the Midlands Partnership Foundation Trust, i.e. securing a contract as part of its Liaison & Diversion service for ex-offenders.

Stoke-on-Trent and Staffordshire commissioning bodies, (i.e. Stoke-on-Trent CCG, North Staffordshire CCG, Stoke-on-Trent City Council), continue to focus on commissioning recovery and wellbeing focused services that are delivered within a personalised system of care – key elements of Changes service model.

Although the NHS is currently undertaking a rapid and radical transformation with CCG being dissolved and the formation of Place-Based Partnerships, (i.e. within an Integrated Care System), Changes relevance and reputation as a service provider and formal partnerships with both NSCHT and the MPFT, (who will acquire greater a commissioning role), will offer a degree of protection and enabled Changes to maintain and secure contracts within this new commissioning environment.

Occurring throughout the accounting period, whilst, as with the majority of charities, the COVID-19 pandemic has had a significant impact on Changes achieving its objectives. This was largely mitigated by the organisation’s proactive and rapid response i.e. flexing delivery to meet changing circumstances, (i.e. between on-line and face-to-face) and changing mental health needs, (i.e. both during and post lockdown).

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Financial review

Reserves policy

The charitable company’s reserves policy takes into account the Directors’ forecast for future income and expenditure, including the potential for fundraising. In formulating the policy the Directors considered that reserves are required to provide a contingency to ensure continuity in the event of a large variation in the charitable company’s income.

At 31st March 2021 the charitable company’s unrestricted reserves, excluding designated funds, totalled £129,305.

The position is monitored by the Directors on a regular basis and the policy is reviewed annually.

Principal funding sources

NHS Stoke-on-Trent Clinical Commissioning Group - Service Level Agreements to provide a range of recovery and wellness focused services within Stoke-on-Trent, i.e. Adult Service, (peer-support groups) Recovery Workshops, and Wellbeing Programme.

– Stoke-on-Trent City Council Contracts to provide: ‘Wellness training courses’ (as part of the Adult & Community Learning programme); My Community Matters; Population Wellbeing Services, (Making Changes, Living Life to the Full and Just Be – Mindful) – NHS North Staffordshire Clinical Commissioning Group Service Level Agreement: to provide Adult Service, (peer-support groups) throughout Newcastle-under-Lyme and the Staffordshire Moorlands.

Stoke-on-Trent Joint Commissioning Team – contract to provide Stoke on Trent CYP Emotion Resilience and Wellbeing Service (Stay Well CYP).

North Staffordshire Combined Healthcare NHS Trust – contract for provision of Step 2 interventions within the Stoke on Trent element of MPFT’s Staffordshire Community IAPT service; provision of consultation element within CYP IAPT; provision of peer-support within the Liaison & Diversity service

Midlands Partnership Foundation Trust – contract to provide Peer-support Workers within its South Staffordshire and Shropshire Liaison & Diversion services.

APM – contract to provide wellness and recovery-focused services within prisons throughout the East and North Yorkshire & Humberside Regions.

Revival – sub-contractor to provide mental health services within the Stoke on Trent City Council ‘Floating Support for Older People’ contract.

Concrete – part of the Honeycomb Housing Group, contract to provide mental health support and volunteering opportunities within their Destination:Home homelessness service.

N-Compass – contract to provide mental health support as part of their Staffordshire Carers Service.

Total Incoming Resources £1,766,184
Total Resources Expended £1,700,655
Funds carried forward at 31.03.21 £447,665

Effective and prudent financial management continues to ensure that funding secured by Changes has the maximum benefit to its service users, and enables the organisation to consolidate its position within the local mental health economy.

The financial results are set out on pages 17 and 18.

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Risk management:

The charitable company’s Directors have conducted a review of the major risks to which Changes is exposed. A risk register has been established and is regularly updated. Where appropriate, systems and procedures have been established to manage these risks.

The directors consider the charitable company’s major risks to include:

Long-term impact of the COVID-19 Pandemic. Whilst Changes' proactive and rapid response to lockdown and adaptation of its services to support both existing service users and those psychologically distressed as a result of this situation has helped to protect Changes organisation. The Directors are aware of economic impact of the pandemic, and possible adverse effects to health and social care funding. However, the Board are also aware that a substantial increase in the mental health problems has occurred which will require maintaining/increasing mental health service provision.

On-going NHS Reform. current reforms to the NHS have the potential to weaken Changes relationship with commissioners, i.e. as the CCGs are dissolved and replaced by Place-Based Partnerships operating within an Integrated Care System. However, Changes’ community-based provision and focus on prevention, selfmanagement and recovery, (key elements of the ‘transformation’ agenda), coupled with strong relationships with both the outgoing and incoming regime offers some degree of protection and could well strengthen, rather than weaken its position within the new NHS landscape. In addition, the newly emerging Place-Based Partnerships are placing an emphasis on the role of VCSE organisations as part of their provider chain.

Continued Government cuts to Local Authority budgets. Previous Local Authority cuts have significantly reduced monies available to purchase health and social care services, as stated, a subsequent round of cuts in 2020/21, resulted in Changes losing 2 significant long-term contracts. However, a series of short-term funding streams, (largely focused on providing additional mental health support to children and young people during and post COVID), have provided Changes with additional monies and our organisation retains an excellent relationship with Stoke on Trent City Council putting Changes in a strong position to secure additional mental health/community-development contracts, should the economic situation improve.

Competitive tendering process. As a medium sized service provider, the majority of Changes income comes via a series of contracts/service level agreements, to provide mental health services throughout Stoke on Trent and North Staffordshire. Such contracts/agreements are time-limited, i.e. ranging between 2 to 5 years. Consequently, as with the majority of similar sized third sector organisations, Changes has to periodically engage in a competitive tendering process in order to retain its ‘business’ – a process for which there are ‘no guarantees’. However, considerable business development skills exist within the organisation, which, coupled with Changes’ reputation, evidence-base, strong relationships/partnerships and local presence help to mitigate this risk. Planned changes to procurement rules, i.e. whereby, providers who are performing well within contract can have their contract extended, will further limit this risk.

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Plans for the future:

During 2021/22 the charitable company will continue to pursue aims and objectives detailed within Changes’ Organisational Business Plan 2017-22.

Mindful of both the challenges and opportunities to be encountered within a rapidly changing ‘commissioning landscape’, this plan will help to ensure that Changes stays true to its co-produced and recovery ethos; continues to provide fresh, relevant and effective services, (retaining its place as a ‘market leader’); and, through aligning itself to Place-Based Partnership strategic priorities, is able to realise its potential as a mental health service provider.

Key to this process will be:

Key plans for the future include:

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Structure, governance and management

Changes governing document is is ‘Articles of Association’ which details rules concerning the charitable company’s administration, objects, powers, membership, Board of Directors etc.

Changes is a charitable company constituted as an incorporated association.

The Charity’s Trustees are also called Company Directors who are responsible for the general control and management of the administration of the charitable company.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

John Irons Kathy Hancock (Resigned 18 November 2020) Catherine Roberts David Tunstall (Resigned 9 September 2021) Desmond Wootton (Resigned 9 September 2021) Alison Ratcliffe Clair Davis Amanda Howell (Resigned 18 November 2020) Stephen Sharrock Stephen Unwin Jennifer Manchester Jonathon Ball Gerard O'Keeffe (Resigned 1 September 2020) Christopher Wilton (Appointed 8 November 2020) Benjamin Butler (Resigned 20 November 2020)

At each annual general meeting all of the Directors must retire from office.

The charity may by ordinary resolution: (1) appoint a person who is willing to act to be a Director.

No person other than a retiring Director may be appointed a Director at any general meeting unless: (1) He or she is recommended for re-election by the Directors; or

(2) Not less than fourteen nor more than thirty-five clear days before the date of the meeting, the charity is given a notice that: (a) is signed by a member entitled to vote at the meeting; (b) states the members’ intention to propose the appointment of a person as a Director; (c) contains the details that, if the person were to be appointed, the charity would have to file at Companies House; and, (d) is signed by the person who is to be proposed to show his or her willingness to be appointed.

All members who are entitled to receive notice of a general meeting must be given not less than seven nor more than twenty-eight clear days notice of any resolution to be put to the meeting to appoint a Director other than a Director who is to retire.

Organisational Structure:

Decisions affecting the management and governance of the charitable company are made by the Board of Directors, these include decisions relating to: the selection and management of a Chief Executive Officer; the development and implementation of a long-term organisational strategy in pursue of objects as stated in Changes Articles of Association; the establishment of appropriate policies and procedures; the recruitment, support, appraisal, remuneration and discipline of Changes staff; financial management, (including fundraising and monitoring spend) etc .

Decisions relating to the day-to-day management and co-ordination of the charitable company’s staff and activities are delegated to the Chief Executive Officer, (all of which must be harmonious and relate to organisational policy and strategy as determined by the Board of Directors)

CHANGES HEALTH & WELLBEING

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Related parties:

In so far as it is complementary to its objectives, the charitable company is guided by both national and local policy. Consequently, in pursuit of these objectives, Changes has developed strong partnerships and cooperates with a range of statutory and voluntary organisations. These include: North Staffordshire Combined Healthcare NHS Trust, Midlands Partnership Foundation Trust, Stoke-on-Trent Clinical Commissioning Group, North Staffordshire Clinical Commissioning Group, Stoke-on-Trent City Council, Staffordshire County Council, VAST, North Staffs Mind, the Dove Service, Concrete, Jobcentre Plus, Disability Solutions, Voluntary Action Stoke-on-Trent, Midland Heart, North Staffordshire YMCA, Saltbox.

Employee involvement

The charitable company's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.

Information of matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.

Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the charitable company continues and that the appropriate training is arranged. It is the policy of the charitable company that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Auditor

Geens Limited, Chartered Accountants & Business Advisors, were appointed as the charitable company’s auditors during the year and have expressed their willingness to continue in that capacity.

The trustees' report was approved by the Board of Trustees.

John Irons

Trustee Dated: 4 November 2021

CHANGES HEALTH & WELLBEING

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2021

The law applicable to charities in England and Wales requires the trustee(s) to prepare financial statements for each financial year that give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements to give a true and fair view, the trustees should follow best practice and:

Select suitable accounting policies and then apply them consistently;

Make judgments and estimates that are reasonable and prudent;

State whether applicable accounting standards and statements of recommended practice have been followed, subject to any 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 accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations and the provisions of the constitution. The trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

CHANGES HEALTH & WELLBEING

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF CHANGES HEALTH & WELLBEING

Opinion

We have audited the financial statements of Changes Health & Wellbeing (the ‘charitable company’) for the year ended 31 March 2021 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating 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 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

CHANGES HEALTH & WELLBEING

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CHANGES HEALTH & WELLBEING

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charitable company for the purpose 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 internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

As part of our planning process:

Using our knowledge of the charity, together with the discussions held with the charity at the planning stage, we formed a conclusion the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment.

CHANGES HEALTH & WELLBEING

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CHANGES HEALTH & WELLBEING

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Karen Staley FCA BSc (Hons) (Senior Statutory Auditor)
for and on behalf of Geens Limited 15 November 2021
Chartered Accountants
Statutory Auditor 68 Liverpool Road
Stoke on Trent
Staffordshire
ST4 1BG

Geens Limited is eligible for appointment as auditor of the charitable company by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

Total 2020 £ 4,324 1,398,970 3 45,272 1,448,569 27,569 1,465,652 1,493,221 (44,652)
Restricted funds 2020 £ - 130,260 - - 130,260 - 154,932 154,932 (24,672)
Total Unrestricted Unrestricted funds
funds		 general
designated		 2021
2020
2020		 £
£
£		 5,920
4,324
-		 1,709,491
1,268,710
-		 3
3
-		 50,770
45,272
-		 1,766,184
1,318,309
-		 25,920
27,569
-		 1,674,735
1,305,903
4,817		 1,700,655
1,333,472
4,817		 65,529
(15,163)
(4,817)
Restricted funds 2021 £ - 93,116 - - 93,116 - 114,855 114,855 (21,739)
Unrestricted Unrestricted funds
funds		 general
designated		 2021
2021		 £
£		 5,920
-		 1,616,375
-		 3
-		 50,770
-		 1,673,068
-		 25,920
-		 1,552,675
7,205		 1,578,595
7,205		 94,473
(7,205)
Notes Income from: Donations and legacies
3		 Charitable activities
4		 Investment income
5		 Other income Total income Expenditure on: Raising funds
6		 Charitable activities
7		 Total resources expended Net incoming/(outgoing) resources before transfers

Total 2020 £ (44,652) - (44,652) 426,788 382,136
Restricted funds 2020 £ (24,672) 10,117 (14,555) 327,031 312,476
Unrestricted Unrestricted
Restricted
Total Unrestricted Unrestricted		 funds
funds
funds
funds
funds		 general
designated
general
designated		 2021
2021
2021
2021
2020
2020		 Notes
£
£
£
£
£
£		 Net incoming/(outgoing) resources before transfers
94,473
(7,205)
(21,739)
65,529
(15,163)
(4,817)		 Gross transfers between funds
(14,132)
14,132
-
-
(12,416)
2,299		 Net income/(expenditure) for the year/ Net movement in funds
80,341
6,927
(21,739)
65,529
(27,579)
(2,518)		 Fund balances at 1 April 2020
48,964
20,696
312,476
382,136
76,543
23,214		 Fund balances at 31 March 2021
129,305
27,623
290,737
447,665
48,964
20,696		 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

CHANGES HEALTH & WELLBEING

BALANCE SHEET

AS AT 31 MARCH 2021

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
15
Unrestricted funds
Designated funds
16
General unrestricted funds		 2021
£
41,852
167,351
209,203
(67,044)
27,623
129,305		 £
305,506
142,159
447,665
290,737
156,928
447,665		 2020
£
78,243
79,093
157,336
(80,725)
20,696
48,964		 £
305,525
76,611
382,136
312,476
69,660
382,136

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 4 November 2021

John Irons

Trustee

Company Registration No. 07761177

CHANGES HEALTH & WELLBEING

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2021

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
21
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2021
£
(14,132)
3		 £
102,387
(14,129)
-
88,258
79,093
167,351		 2020
£
(2,299)
3		 £
(2,927)
(2,296)
-
(5,223)
84,316
79,093

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

Charity information

Changes Health & Wellbeing is a private company limited by guarantee incorporated in England and Wales. The registered office is Victoria Court, Booth Street, Stoke on Trent, ST4 4AL .

1.1 Accounting convention

The financial statements have been prepared in accordance with the charitable company's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: 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)" (effective 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

Despite the ongoing coronavirus pandemic and the disruption it continues to cause, as more fully explained in the Trustees' Report, at the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the accounts.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

1.4 Income

Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.5 Expenditure

Liabilities are recognised as resources expended where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under appropriate headings. Where costs cannot be directly attributed to particular headings (support costs) they have been allocated to activities on a basis consistent with use of the resources.

The cost of Raising Funds include costs of generating voluntary income, fund raising trading and investment fees, plus a share of support costs. The costs of generating voluntary income do not include the costs of disseminating information in support of the charitable activities.

Charitable Activities comprise those activities set out in detail in the report of the trustees.

Governance costs are those associated with the governance arrangements of the charity which relate to the general running of the charity. This includes internal and external audit, insurance costs. legal advice for trustees and costs associated with constitutional and statutory requirements such as the cost of trustee meetings and preparing the statutory accounts, plus a share of support costs.

Support costs are those costs incurred in the support of the fund raising, governance and charitable activities which cannot be directly attributed. They have been attributed to activities as described in the notes to the financial statements.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and building 2% straight line Office equipment 25% reducing balance Fixtures and fittings 15% reducing balance Computers 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.9 Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme.

1.12 Value added tax

Value added tax is not recoverable by the charity and as such is included in the relevant costs in the Statement of Financial Activites.

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.13 Pensions

The charitable company operates a defined contribution pension scheme. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme.

2 Critical accounting estimates and judgements

In the application of the charitable company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

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

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of assets. See note 11 for the carrying amount of property, plant and equipment, and note 1.6 for the useful economic lives of each category of asset.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
general general
2021 2020
£ £
Donations and gifts 5,920 4,324

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

4 Charitable activities

Grants receivable for charitable activities
Analysis by fund
Unrestricted funds - general
Restricted funds
Performance related grants
NHS Stoke on Trent
NHS North Staffordshire
Stoke on Trent City Council
Staffordshire County Council
Other Funders		 2021
£
1,709,491
1,616,375
93,116
1,709,491
781,871
184,571
59,602
-
683,447
1,709,491		 2020
£
1,398,970
1,268,710
130,260
1,398,970
597,046
188,620
106,473
52,782
454,049
1,398,970

5 Investment income

Unrestricted Unrestricted
funds funds
general general
2021 2020
£ £
Interest receivable 3 3

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

6 Raising funds

Unrestricted Unrestricted
funds funds
general general
2021 2020
£ £
Costs of raising funds
Staff costs 25,920 27,569
25,920 27,569

7 Charitable activities

Provision of
Provision of
mental
mental
health
health
services services
2021 2020
£ £
Staff costs 661,669 611,140
Depreciation and impairment 7,076 5,882
Rent and rates 15,398 15,398
Utilities 4,378 7,220
Insurance 5,107 4,428
Legal and Professional 5,086 7,911
Telephone 13,921 13,351
Printing , Stationery and postage 13,176 25,110
Subcontracted staff 382,044 277,045
Staff and Volunteers expenses 23,835 29,606
Travel 8,022 38,268
Sundry and outsourced work 290,013 189,247
1,429,725 1,224,606
Share of support costs (see note 8) 239,239 234,863
Share of governance costs (see note 8) 5,771 6,183
1,674,735 1,465,652
Analysis by fund
Unrestricted funds - general 1,552,675 1,305,903
Unrestricted funds - designated 7,205 4,817
Restricted funds 114,855 154,932
1,674,735 1,465,652

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

8 Support costs

Staff costs
Depreciation
Rent & Rates
Utilities
Insurance
Legal & Professional
Telephone
Printing, postage and
stationery
Sundry
Travel
Staff & Vol.Expenses
Audit fees
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
114,982
5,489
7,076
-
18,821
-
5,352
-
6,241
-
6,561
-
17,014
-
16,105
-
41,910
-
891
-
4,286
-
-
282
239,239
5,771
239,239
5,771		 2021
£
120,471
7,076
18,821
5,352
6,241
6,561
17,014
16,105
41,910
891
4,286
282
245,010
245,010		 Support
costs
Governance
costs
£
£
70,881
5,780
5,882
-
18,821
-
7,753
-
5,412
-
8,927
-
14,931
-
27,146
-
68,815
-
4,225
-
2,070
-
-
403
234,863
6,183
234,863
6,183		 2020
£
76,661
5,882
18,821
7,753
5,412
8,927
14,931
27,146
68,815
4,225
2,070
403
241,046
241,046

Legal and Professional include fees payable to the auditors of £3,900 (2020- £3,770) for audit fees.

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year. Travelling expenses of £1,007 (2020 : £1,733) were paid to 2 (2020 : 7) trustees.

10 Employees

The average monthly number of employees during the year was:

Charitable activities
Administrative
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2021
Number
46
2
48
2021
£
699,643
73,305
35,112
808,060		 2020
Number
42
2
44
2020
£
622,700
60,597
32,073
715,370

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

10 Employees (Continued)
The number of employees whose annual remuneration was £60,000 or
more were:
2021 2020
Number Number
£60,000 to £70,000 - 1

The key management personnel of the charity comprise the Trustees, the Chief Executive Officer, the Finance Officer, the Operations Manager, the Strategic Director and the HR & IT manager. The total employee benefits of the key management personnel of the charity were £173,244 (2020 : £174,057).

11
Tangible fixed assets
Cost
At 1 April 2020
Additions
At 31 March 2021
Depreciation and impairment
At 1 April 2020
Depreciation charged in the year
At 31 March 2021
Carrying amount
At 31 March 2021
At 31 March 2020
12
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income		 Land and
building
Office
equipment
Fixtures and
fittings
Computers
£
£
£
£
346,545
21,458
8,803
43,955
-
-
711
13,421
346,545
21,458
9,514
57,376
56,617
19,178
5,980
33,461
7,072
570
530
5,979
63,689
19,748
6,510
39,440
282,856
1,710
3,004
17,936
289,928
2,280
2,823
10,494
2021
£
30,648
11,204
41,852		 Total
£
420,761
14,132
434,893
115,236
14,151
129,387
305,506
305,525
2020
£
67,777
10,466
78,243

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

13 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals and deferred income		 2021
£
16,631
-
6,624
37,020
6,769
67,044		 2020
£
14,526
10,455
44,485
4,889
6,370
80,725

14 Retirement benefit schemes

Defined contribution schemes

The charity contributes to defined contribution pension schemes in respect of members of staff, the assets of which are held seperately from those of the charity in independently administered funds. The pension cost charge represents contributions payable by the charity to the funds. There were no contributions due to the fund at the year end.

The charge to profit or loss in respect of defined contribution schemes was £35,112 (2020 - £32,073).

Restricted funds The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: Movement in funds
Movement in funds		 Balance at
Incoming
Resources
Transfers
Balance at
Incoming
Resources
Balance at		 1 April 2019
resources
Expended
1 April 2020
resources
Expended
31 March 2021		 £
£
£
£
£
£
£
£		 Social Enterprise Investment Fund
291,779
-
(6,947)
-
284,832
-
(6,947)
277,885		 Pertemps
35,252
92,468
(100,076)
-
27,644
93,116
(107,908)
12,852		 Stoke on Trent Council - Refurb Funds
-
37,792
(47,909)
10,117
-
-
-
-		 327,031
130,260
(154,932)
10,117
312,476
93,116
(114,855)
290,737		 Purposes of restricted funds: Social Enterprise Investment Fund: A large capital grant to purchase and refurbish Changes' headquarters and training centre. Pertemps: Provision of a wellness and recovery focused training and peer-support programme within HMP Stafford. Stoke on Trent Council - Refurbishment Fund A grant to refurbish Changes' headquarters and training centre.
15

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

16 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at Resources Transfers Balance at Resources Transfers Balance at
1 April 2019 expended 1 April 2020 expended 31 March 2021
£ £ £ £ £ £ £
Fixed asset
fund 23,214 (4,817) 2,299 20,696 (7,205) 14,132 27,623
23,214 (4,817) 2,299 20,696 (7,205) 14,132 27,623

Total 2020 £ 305,525 76,611 382,136
Restricted fund 2020 £ 284,832 27,644 312,476
Designated fund 2020 £ 2,299 18,397 20,696
Total Unrestricted fund 2021
2020		 £
£		 305,506
18,394		 142,159
30,570		 447,665
48,964
Restricted fund 2021 £ 277,883 42,056 319,939
Designated fund 2021 £ 27,623 - 27,623
Unrestricted fund 2021 £ - 100,103 100,103
Analysis of net assets between funds Fund balances at 31 March 2021 are represented by: Tangible assets Current assets/(liabilities)
17

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

18 Share Capital

Changes Health and Wellbeing is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required, not exceeding £1, to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

19 Financial commitments, guarantees and contingent liabilities

The charity received a grant of £350,000 towards the cost of the purchase of a property. If the property is sold, then in certain circumstances, the whole or part of the grant may be repayable.

20 Operating lease commitments

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:

Within one year
21
Cash generated from operations
Surplus/(deficit) for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease/(increase) in debtors
(Decrease)/increase in creditors
(Decrease)/increase in deferred income
Cash generated from/(absorbed by) operations
22
Analysis of changes in net funds
The charitable company had no debt during the year.		 2021
£
4,841
2021
£
65,528
(3)
14,152
36,391
(3,226)
(10,455)
102,387		 2020
£
3,025
2020
£
(44,649)
(3)
11,764
(36,942)
65,003
1,900
(2,927)

CHANGES HEALTH & WELLBEING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

23 Related Party Transactions

During the year the charity entered into transactions with the spouse of the Chief Executive Officer for the provision of mindfullness training. The value of transactions for the services supplied, all being conducted on an arms length basis, was £12,750 (2020 : £11,240). The balance outstanding at the year end was £Nil (2020 : £Nil)

During the year the Charity also entered into transactions with the spouse of the former Finance Officer for the provision of marketing and product information consultancy services. The value of transactions for the services supplied, all being conducted on an arms length basis was £65,785 (2020 : £34,975). The balance outstanding at the year end was £Nil ( 2020 : £Nil).

The Charity received no donations with conditions from trustees.