2023-03-31-accounts - Brecon And District Mind

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

				2023		2022
			Notes
Fixed assets
Tangible assets			13		15,053		18,816
Current assets
Debtors			14	44,665		35,034
Cash at bank and in	hand			202,219		371,842
				246,884		406,876
Creditors: amounts	falling due within	one
year			15	(23,315)		(23,686)
Net current assets					223,569		383,190
Total assets less current liabilities					238,622		402,006
Income funds
Restricted funds			17		104,989		264,352
Unrestricted funds					133,633		137,654
					238,622		402,006

1	Accounting policies
1.5	Expenditure
	Expenditure is recognised	once	there is a legal or constructive obligation to transfer economic benefit to athird party, it is
	probable that a transfer of economic benefits					will be required in settlement,	and the amount ofthe obligation					can be
	measured reliably.
	Expenditure is classified	by activity. The costs				ofeach activity are made up ofthe total of			direct costs and		shared costs,
	including support costs involved			in undertaking		each activity. Direct costs attributable		to	a single	activity	are allocated
	directly to that activity.	Shared		costs which		contribute to more than one	activity	and	support	costs which		are not
	attributable to a single activity		are apportioned			between those activities on a basis consistent with				the use	ofresources.
	Central staff costs are allocated			on the basis	oftime spent, and depreciation		charges	are allocated		on the poition		ofthe
	asset's use.
1.6	Tangible fixed assets
	Tangible fixed assets are	initially		measured	at	cost and subsequently measured at cost or			valuation,	net ofdepreciation
	and any impairment losses.
	Depreciation is recognised	so as		to write off	the	cost or valuation ofassets less their residual			values over their useful lives
	on the following bases:
	Leasehold propeity improvements					Over term ofthe lease
	Furniture and equipment					20%reducing balance
	Motor vehicles					20%reducing balance

		Unrestricted	Restricted	Total	Total
		funds	funds
		2023	2023	2023	2022
Donations	and gifts	10,887	1,184	12,071	22,551
Grants		50,584		50,584	33,670
Membership	fees	4	120	124	338
Fundraising			2,773	2,773	1,015
		61,475	4,077	65,552	57,574

5	Investments
					Unrestricted	Unrestricted
					funds	funds
					2023	2022
	Interest receivable				712	37
6	Raising funds
					Unrestricted	Unrestricted
					funds	funds
					2023	2022
	Fundraising	and publicity
	Other fundraising		costs		1,709	1,240
					1,709	1,240
7	Charitable	activities
					Total	Total
					2023	2022
	Staffcosts				494,438	410,164
	Direct costs				54,572	34,776
					549,010	444,940
	Share ofsupport costs (see note 8)				82,626	75,927
	Share ofgovernance			costs (see note 8)	7,945	7,626
					639,581	528,493
	Analysis by	fund
	Unrestricted	funds			193,824	230,941
	Restricted funds				445,757	297,552
					639,581	528,493

8	Support costs	Support costs
				Support costs	Governance	2023	2022
					costs
	Staffcosts				4,200	4,200	4,200
	Depreciation			3,764		3,764	4,235
	Establishment		costs	39,427		39,427	35,233
	OAice expenses			20,391		20,391	16,748
	Printing, postage and stationery			5,189		5,189	4,804
	Repairs			1,686		1,686	4,150
	Sundry costs			1,487		1,487	1,772
	Travel costs			1,678		1,678	2,788
	Adveitising			1,171		1,171	2,586
	Subscriptions			1,567		1,567	215
	Consultancy	costs		3,465		3,465	1,766
	StaA Training			2,801		2,801	1,630
	Independent	examiner fee			3,326	3,326	3,024
	Bank charges				419	419	402
				82,626	7,945	90,571	83,553
	Analysed between
	Charitable activities			82,626	7,945	90,571	83,553
9	Net movement		in funds			2023	2022
	Net movement		in funds is stated after charging/(crediting)
	Depreciation	ofowned tangible fixed assets				3,764	4,235

The average monthly number ofemployees during th	e year was:
	2023	2022
	Number	Number
Employees	30	27

Creditors: amounts	falling due within
		2023	2022
Other taxation and social security			7,560
Trade creditors		14,022	8,387
Accruals and deferred	income	9,293	7,739
		23,315	23,686

						Movement	in funds
					Balance at	Incoming	Resources		Balance at
					1April 2021	resources	expended	31	March 2022
	Friends ofBrecon Mind				2,462	338	(99)		2,701
	Ail Project				12,161	1,000	(989)		12,172
	Volunteering					2,319	(2,319)
	Powys CC - Supporting	People				63,826	(52,216)		11,610
	Mums Matter				44,212	56,124	(39,528)		60,808
	Dr Sowerby Vehicle				14,743	200	(1,425)		13,518
	Active Monitoring				13,016	75,700	(43,152)		45,564
	Social Prescribing					35,082	(26,568)		8,514
	Dad's Research				13,191		(8,954)		4,237
	My Generation				13,411		(115)		13,296
	Green Minds				25,472	32,652	(18,343)		39,781
	Children and Young People Fund				3,219	58,267	(29,788)		31,698
	Digital Work				11,165	1,200	(11,701)		664
	Crisis Prevention				8,122	37,532	(44,881)		773
	Counselling				18,107	15,277	(23,574)		9,810
	Bereavement Support					9,206			9,206
					179,281	388,723	(303,652)		264,352
18	Analysis ofnet assets between		funds
					Unrestricted	Restricted	Total		Total
					funds	funds
					2023	2023	2023		2022
	Fund balances at 31March 2023		are represented	by:
	Tangible assets				7,502	7,551	15,053		18,816
	Current assets/(liabilities)				126,131	97,438	223,569		383,190
					133,633	104,989	238,622		402,006
19	Operating lease commitments
							2023		2022
	Within one year						19,382		19,381
	Between two and five years						3,230		22,611
							22,612		41,992