## ## ## ||||Page| |---|---|---|---| |Trustees'
report|||1-13| |Independent
examiner's||report|14| |Statement offinancial||activities|15| |Balance sheet|||16| |Notes to the financial|statements||17-27| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||Unrestricted|Restricted|Total|Total| |---|---|---|---|---|---|---|---|---| ||||||funds|funds||| ||||||2023|2023|2023|2022| |||||Notes||||| |Income from:||||||||| |Donations|||||61,475|4,077|65,552|57,574| |Charitable
activities|||||129,325|282,317|411,642|523,108| |Investments|||||712||712|37| |Total income|||||191,512|286,394|477,906|580,719| |Ex enditure|on:|||||||| |Raising funds|||||1,709||1,709|1,240| |Charitable
activities|||||193,824|445,757|639,581|528,493| |Total expenditure|||||195,533|445,757|641,290|529,733| |Net (expenditure)/income|||for the year/|||||| |Net movement||in funds|||(4,021)|(159,363)|(163,384)|50,986| |Fund balances||at 1April|2022||137,654|264,352|402,006|351,020| |Fund balances||at 31March 2023|||133,633|104,989|238,622|402,006| ## ## ## |||||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| ## ## ## |3|Donations|||||||| |---|---|---|---|---|---|---|---|---| ||||||Unrestricted|Restricted|Total|Total| ||||||funds|funds||| ||||||2023|2023|2023|2022| ||Grants|||||||| ||Lloyds Foundation||||35,584||35,584|33,670| ||Garfield Weston||||15,000||15,000|| ||||||50,584||50,584|33,670| |4|Charitable|activities||||||| ||||||||Total|Total| ||||||||2023|2022| ||Grants|||||||| ||Morel Trust|||||||1,000| ||Powys Local Health Board||||||164,191|165,936| ||Powys CC||||||68,062|95,788| ||PAVO||||||19,987|4,286| ||Mind Cymru||||||82,100|110,319| ||Mid Powys Mind||||||11,809|9,206| ||National
Lottery|||||||62,252| ||Moondance|Foundation||||||40,000| ||Postcode Community||Lottery|||||17,641| ||Redkite Health Solutions||||||60,392|12,213| ||Val Walker|||||||467| ||Brecon Town Council|||||||4,000| ||Coop Local|Community||Fund|||1,891|| ||Adam Hallas||||||710|| ||Brecknock Art Trust||||||2,500|| ||||||||411,642|523,108| ||Analysis
by|fund||||||| ||Unrestricted|funds|||||129,325|144,776| ||Restricted funds||||||282,317|378,332| ||||||||411,642|523,108| ## ## ## |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| ## ## ## |11|Employees|||| |---|---|---|---|---| ||Employment|costs|2023|2022| ||Wages and salaries||465,009|384,185| ||Social security|costs|26,128|21,505| ||Other pension|costs|7,501|8,674| ||||498,638|414,364| ## ## ||||||||| |---|---|---|---|---|---|---|---| |13|Tangible fixed assets||||||| |||||Leasehold|Furniture
and|Motor vehicles|Total| |||||property|equipment||| |||||improvements|||| ||Cost||||||| ||At 1April 2022|||13,000|24,826|9,495|47,321| ||At 31March|2023||13,000|24,826|9,495|47,321| ||Depreciation|and impairment|||||| ||At 1April 2022|||13,000|10,870|4,634|28,504| ||Depreciation|charged in the year|||2,792|972|3,764| ||At 31March|2023||13,000|13,662|5,606|32,268| ||Carrying
amount||||||| ||At 31March|2023|||11,164|3,889|15,053| ||At 31March|2022|||13,956|4,860|18,816| |14|Debtors||||||| |||||||2023|2022| ||Amounts
falling due within||one year:||||| ||Trade debtors|||||44,292|34,219| ||Prepayments|and accrued income||||373|815| |||||||44,665|35,034| ## ## ## |15|Creditors: amounts|falling due within|one year||| |---|---|---|---|---|---| |||||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 2022|resources|expended|31|March 2023| |Friends ofBrecon Mind|||2,701|120|||2,821| |Ait Project|||12,172|3,724|(11,594)||4,302| |Volunteering||||7,681|(7,681)||| |Powys CC -|Supporting|People|11,610|50,000|(61,610)||| |Mums Matter|||60,808||(44,314)||16,494| |Dr Sowerby|Vehicle||13,518||(2,424)||11,094| |Active Monitoring|||45,564|63,720|(96,123)||13,161| |Social Prescribing|||8,514|60,392|(59,884)||9,022| |Dad's Research|||4,237||(3,590)||647| |My Generation|||13,296||(6,087)||7,209| |Green Minds|||39,781|2,622|(21,809)||20,594| |Children
and|Young People Fund||31,698|950|(31,515)||1,133| |Digital Work|||664||(105)||559| |Crisis Prevention|||773|59,075|(54,927)||4,921| |Counselling|||9,810|8,873|(11,182)||7,501| |Bereavement|Support||9,206|9,250|(18,456)||| |Community|Listeners|||19,987|(14,456)||5,531| ||||264,352|286,394|(445,757)||104,989| ## ## ## ## ## ## ## |||||||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| ## ## ##